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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Dec. 31, 2024
Accounting Policies [Abstract] |  |
SCHEDULE OF ESTIMATED USEFUL LIVES | SCHEDULE OF ESTIMATED USEFUL LIVES
Category |  | Estimated Useful Life
Computer equipment and software |  | 3 - 10 years
Furniture and fixtures |  | 3 - 15 years
Vehicles |  | 5 years
Equipment |  | 5 - 10 years
| SCHEDULE OF ESTIMATED USEFUL LIVES
Category |  | Estimated Useful Life
Computer equipment and software |  | 3 - 10 years
Furniture and fixtures |  | 3 - 15 years
Vehicles |  | 5 years
Equipment |  | 5 - 10 years
SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS | SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS
|  | Fair Value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Fair Value at December 31, 2023 |  | $ | 2,534,169 |  |  | $ | 55,216 |  |  | $ | 2,478,953 |  |  | $ | - |
Money market funds |  |  | (45,102 | ) |  |  | (45,102 | ) |  |  | - |  |  |  | - |
Corporate fixed income securities |  |  | (452,682 | ) |  |  | - |  |  |  | (452,682 | ) |  |  | - |
U.S. treasury securities |  |  | (2,026,271 | ) |  |  | - |  |  |  | (2,026,271 | ) |  |  | - |
Derivative liability(1) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fair value at December 31, 2024 |  | $ | 10,114 |  |  | $ | 10,114 |  |  | $ | - |  |  | $ | - |
Derivative liability(2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fair value at March 31, 2025 |  | $ | 10,114 |  |  | $ | 10,114 |  |  | $ | - |  |  | $ | - |
| (1) | During the year ended December 31, 2024, the Company recorded a derivative liability related to the PIPE Warrants of $142,319. During the year ended December 31, 2024, the Company recorded a gain on fair value remeasurement of $142,319.
| (2) | During the three months ended March 31, 2025, the Company did not record a loss on fair value remeasurement.
| SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS
|  | Fair Value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Fair Value at December 31, 2022 |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Money market funds |  |  | 55,216 |  |  |  | 55,216 |  |  |  | - |  |  |  | - |
Corporate fixed income securities |  |  | 452,682 |  |  |  | - |  |  |  | 452,682 |  |  |  | - |
U.S. treasury securities |  |  | 2,026,271 |  |  |  | - |  |  |  | 2,026,271 |  |  |  | - |
Fair value at December 31, 2023 |  | $ | 2,534,169 |  |  | $ | 55,216 |  |  | $ | 2,478,953 |  |  | $ | - |
Money market funds |  |  | (45,102 | ) |  |  | (45,102 | ) |  |  | - |  |  |  | - |
Corporate fixed income securities |  |  | (452,682 | ) |  |  | - |  |  |  | (452,682 | ) |  |  | - |
U.S. treasury securities |  |  | (2,026,271 | ) |  |  | - |  |  |  | (2,026,271 | ) |  |  | - |
Derivative liability(1) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fair value at December 31, 2024 |  | $ | 10,114 |  |  | $ | 10,114 |  |  | $ | - |  |  | $ | - |
(1) | During the year ended December 31, 2024, the Company recorded a derivative liability related to the PIPE Warrants of $142,319. During the year ended December 31, 2024, the Company recorded a gain on fair value remeasurement of $142,319. See Note 17 – Stockholders’ Deficit for additional details.
SCHEDULE OF DISAGGREGATED REVENUE | SCHEDULE OF DISAGGREGATED REVENUE
|  | 2025 |  |  | 2024 |
|  | Three Months Ended March 31, |
|  | 2025 |  |  | 2024 |
Revenues: |  |  |  |  |  |  |  |
Golf Simulators(1) |  | $ | 3,587,912 |  |  | $ | 2,724,658 |
Content Software Subscriptions |  |  | 1,159,705 |  |  |  | 2,250,699 |
Franchise Revenue |  |  | 75,000 |  |  |  | - |
Other(2) |  |  | 566,613 |  |  |  | 36,665 |
Total net revenue |  | $ | 5,389,230 |  |  | $ | 5,012,022 |
(1) | Includes items such as hardware and proprietary perpetual licenses
(2) | Includes items such as shipping income and installation income
| SCHEDULE OF DISAGGREGATED REVENUE
|  | 2024 |  |  | 2023 |
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Revenues: |  |  |  |  |  |  |  |
Golf Simulators(1) |  | $ | 13,708,760 |  |  | $ | 11,969,498 |
Content Software Subscriptions |  |  | 7,852,699 |  |  |  | 8,493,368 |
Other(2) |  |  | 297,405 |  |  |  | 120,985 |
Total net revenue |  | $ | 21,858,864 |  |  | $ | 20,583,851 |
| (1) | Includes items such as simulator hardware and proprietary perpetual licenses.
| (2) | Includes items such as shipping and installation revenue.
SCHEDULE OF LOSS PER SHARE | The following table sets forth the computations of loss per share: SCHEDULE OF LOSS PER SHARE
|  | 2025 |  |  | 2024 |
|  | Three Months Ended March 31, |
|  | 2025 |  |  | 2024 |
Numerators: |  |  |  |  |  |  |  |
Net loss |  | $ | (2,670,322 | ) |  | $ | (1,301,864 | )
Denominator: |  |  |  |  |  |  |  |
Weighted-average common shares Series A outstanding, basic and diluted |  |  | 28,461,277 |  |  |  | 5,994,704 |
Weighted-average common shares Series B outstanding, basic and diluted |  |  | 1,716,860 |  |  |  | 1,144,573 |
Net loss per common share Series A, basic and diluted |  | $ | (0.09 | ) |  | $ | (0.22 | )
Net loss per common share Series B, basic and diluted |  | $ | (1.56 | ) |  | $ | (1.14 | )
| The following table sets forth the computations of loss per share: SCHEDULE OF LOSS PER SHARE
|  | 2024 |  |  | 2023 |
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Numerators: |  |  |  |  |  |  |  |
Net loss |  | $ | (8,795,419 | ) |  | $ | (10,283,109 | )
Denominator: |  |  |  |  |  |  |  |
Weighted-average common shares Series A outstanding, basic and diluted |  |  | 11,634,761 |  |  |  | 11,994 |
Net loss per common share Series A, basic and diluted |  | $ | (0.76 | ) |  | $ | (857.35 | )
SCHEDULE OF POTENTIAL DILUTIVE SHARES | The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was anti-dilutive due to the Company’s net loss position even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF POTENTIAL DILUTIVE SHARES
Stock Options |  |  | 1,131,000 |
PIPE Convertible Notes(1) |  |  | 401,200 |
Common Stock - Series A warrants |  |  | 1,409,092 |
Common stock - Series B warrants |  |  | 1,550,000 |
Earnout shares - Earned in three Tranches over three years (assumes achievement of revenue and VWAP targets) |  |  | 4,500,000 |
Underwriter warrants to I-Bankers convertible at $12.00/common share |  |  | 632,500 |
Total dilutive |  |  | 9,623,792 |
| (1) | Does not include shares for interest or make-whole amounts as the number of shares is undeterminable since the calculation is based on variable floating factors.
| The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was anti-dilutive due to the Company’s net loss position even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF POTENTIAL DILUTIVE SHARES
Stock Options |  |  | 1,131,000 |
PIPE Convertible Notes(1) |  |  | 928,700 |
Common Stock - Series A warrants |  |  | 1,409,092 |
Common stock - Series B warrants |  |  | 1,550,000 |
Earnout shares - Earned in three Tranches over three years (assumes achievement of revenue and VWAP targets) |  |  | 4,500,000 |
Underwriter warrants to I-Bankers convertible at $12.00/common share |  |  | 632,500 |
Total dilutive |  |  | 10,151,292 |
| (1) | Does not include shares for interest or make-whole amounts as the number of shares is undeterminable since the calculation is based on variable floating factors

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