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STOCKHOLDERS’ DEFICIT (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Dec. 31, 2024
Class of Stock [Line Items] |  |
SCHEDULE OF COMMON STOCK |  | Upon the closing of the Business Combination, the ownership of TruGolf’s common stock was as follows: SCHEDULE OF COMMON STOCK
|  | Accrual Redemptions |
|  | Number of |  |  |  |
|  |  | Shares Owned |  |  |  | % Ownership |
TruGolf Nevada shareholders - Series A |  |  | 5,750,274 |  |  |  | 43.4 | %
TruGolf Nevada shareholders - Series B |  |  | 1,716,860 |  |  |  | 13.0 | %
Private Placement Investors(1) |  |  | 571,450 |  |  |  | 4.3 | %
DMAQ Public stockholders(2) |  |  | 1,460,077 |  |  |  | 11.0 | %
DMAQ Directors and officers |  |  | 280,000 |  |  |  | 2.1 | %
DMAQ Sponsor(3) |  |  | 3,162,500 |  |  |  | 23.9 | %
I-Bankers(4) |  |  | 313,951 |  |  |  | 2.4 | %
Total |  |  | 13,255,112 |  |  |  | 100 | %
| (1) | DMAQ’s Insiders had an aggregate of 406,500 units, which contain 406,500 Private Placement Shares and 406,500 Private Rights. I-Bankers had an aggregate of 113,000 units, which contain 113,000 Private Placement Shares and 113,000 Private Rights. Each holder of a Private Right received one-tenth of one share of DMAQ Class A common stock upon consummation of the initial business combination. Private placement shares were the shares of DMAQ Class A common stock. The 519,500 shares of DMAQ Class A common stock and 519,500 Private Rights were exchanged for a total of 571,450 shares of New TruGolf Class A Common Stock upon the closing of the Business Combination.
| (2) | Prior to and in connection with the approval of the Business Combination, holders of 378,744 DMAQ Class A Shares properly exercised their right to have such shares redeemed for a full pro rata portion of the trust account holding the proceeds from the IPO. In addition, in connection with the January 26, 2024, meeting to amend certain provisions of DMA’s corporate documents allowing DMAQ to extend its existence, an additional 943 shares were redeemed, resulting in actual redemptions of 379,687 shares out of the total 574,764 shares of DMAQ common stock subject to redemption. Upon the closing of the Business Combination, 1,265,000 shares of New TruGolf Class A common stock were issued upon the conversion of 12,650,000 Public Rights.
| (3) | In connection with the Business Combination, 3,162,500 shares of DMAQ Class A common stock held by the Sponsor and its affiliates were converted into 3,162,500 shares of New TruGolf Class A common stock.
| (4) | Reflects the payment of the transaction fee pursuant to the BCMA Amendment due at Closing, which was paid to I-Bankers equal to (i) $2,000,000 in cash and (ii) 212,752 New TruGolf Class A Common Shares, and an aggregate of 101,200 Representative Shares issued in connection with the IPO were exchanged to New TruGolf Class A common stock upon the Closing.
SCHEDULE OF WARRANT ACTIVITY | A summary of the warrant activity during the three months ended March 31, 2025, is presented below: SCHEDULE OF WARRANT ACTIVITY
|  |  |  |  |  |  |  | Weighted |  |  |  |
|  |  |  |  | Weighted |  |  | Average |  |  |  |
|  |  |  |  | Average |  |  | Remaining |  |  | Aggregate |
|  | Number of |  |  | Exercise |  |  | Life |  |  | Intrinsic |
|  | Warrants |  |  | Price |  |  | In Years |  |  | Value |
Outstanding, December 31, 2024 |  |  | 2,959,092 |  |  | $ | 11.43 |  |  |  |  |  |  |  | - |
Granted |  |  | - |  |  |  | - |  |  |  |  |  |  |  |  |
Exercised |  |  | - |  |  |  | - |  |  |  |  |  |  |  |  |
Forfeited |  |  | - |  |  |  | - |  |  |  |  |  |  |  |  |
Outstanding, March 31, 2025 |  |  | 2,959,092 |  |  | $ | 11.43 |  |  |  | 2.5 |  |  | $ | - |
Exercisable, March 31, 2025 |  |  | 2,959,092 |  |  | $ | 11.43 |  |  |  | 2.5 |  |  | $ | - |
| A summary of the warrant activity during the year ended December 31, 2024 is presented below: SCHEDULE OF WARRANT ACTIVITY
|  |  |  |  |  |  |  | Weighted |  |  |  |
|  |  |  |  | Weighted |  |  | Average |  |  |  |
|  |  |  |  | Average |  |  | Remaining |  |  | Aggregate |
|  | Number of |  |  | Exercise |  |  | Life |  |  | Intrinsic |
|  | Warrants |  |  | Price |  |  | In Years |  |  | Value |
Outstanding, January 1, 2024 |  |  | - |  |  | $ | - |  |  |  |  |  |  |  | - |
Granted |  |  | 2,959,092 |  |  |  | 11.43 |  |  |  |  |  |  |  |  |
Exercised |  |  | - |  |  |  | - |  |  |  |  |  |  |  |  |
Forfeited |  |  | - |  |  |  | - |  |  |  |  |  |  |  |  |
Outstanding, December 31, 2024 |  |  | 2,959,092 |  |  | $ | 11.43 |  |  |  | 2.8 |  |  | $ | - |
Exercisable, December 31, 2024 |  |  | 2,959,092 |  |  | $ | 11.43 |  |  |  | 2.8 |  |  | $ | - |
SCHEDULE OF INFORMATION RELATED TO STOCK WARRANTS | The following table presents information related to stock warrants at March 31, 2025: SCHEDULE OF INFORMATION RELATED TO STOCK WARRANTS
Warrants Outstanding |  |  | Warrants Exercisable
|  |  |  |  |  | Weighted |  |  |
|  |  | Outstanding |  |  | Average |  | Exercisable |
Exercise |  |  | Number of |  |  | Remaining Life |  | Number of |
Price |  |  | Warrants |  |  | In Years |  | Warrants |
$ | 10.00 |  |  |  | 1,550,000 |  |  | 1.4 |  |  | 1,550,000 |
$ | 13.00 |  |  |  | 1,409,092 |  |  | 3.9 |  |  | 1,409,092 |
|  |  |  |  | 2,959,092 |  |  |  |  |  | 2,959,092 |
| The following table presents information related to stock warrants at December 31, 2024: SCHEDULE OF INFORMATION RELATED TO STOCK WARRANTS
Warrants Outstanding |  |  | Warrants Exercisable |
|  |  |  |  |  | Weighted |  |  |  |
|  |  | Outstanding |  |  | Average |  |  | Exercisable |
Exercise |  |  | Number of |  |  | Remaining Life |  |  | Number of |
Price |  |  | Warrants |  |  | In Years |  |  | Warrants |
$ | 10.00 |  |  |  | 1,550,000 |  |  |  | 1.6 |  |  |  | 1,550,000 |
$ | 13.00 |  |  |  | 1,409,092 |  |  |  | 4.1 |  |  |  | 1,409,092 |
|  |  |  |  | 2,959,092 |  |  |  |  |  |  |  | 2,959,092 |
Series A Warrants [Member] |  |
Class of Stock [Line Items] |  |
SCHEDULE OF FAIR VALUE ASSUMPTIONS OF WARRANTS | In applying the Black-Scholes option pricing model to the Series A Warrants granted or issued, the Company used the following assumptions: SCHEDULE OF FAIR VALUE ASSUMPTIONS OF WARRANTS
|  | For the Three Months Ended March 31, |
|  | 2024 |
Risk free interest rate |  |  | 4.03 | %
Expected term (years) |  |  | 5.00 |
Expected volatility |  |  | 53.12 | %
Expected dividends |  |  | 0.00 | %
| In applying the Black-Scholes option pricing model to Series A Warrants granted or issued, the Company used the following assumptions: SCHEDULE OF FAIR VALUE ASSUMPTIONS OF WARRANTS
|  | December 31, 2024 |
Risk free interest rate |  |  | 4.03 | %
Expected term (years) |  |  | 5.00 |
Expected volatility |  |  | 53.12 | %
Expected dividends |  |  | 0.00 | %
Series B Warrants [Member] |  |
Class of Stock [Line Items] |  |
SCHEDULE OF FAIR VALUE ASSUMPTIONS OF WARRANTS | In applying the Black-Scholes option pricing model to the Series B Warrants granted or issued, the Company used the following assumptions: SCHEDULE OF FAIR VALUE ASSUMPTIONS OF WARRANTS
|  | For the Three Months Ended March 31, |
|  | 2024 |
Risk free interest rate |  |  | 4.14 | %
Expected term (years) |  |  | 2.50 |
Expected volatility |  |  | 49.40 | %
Expected dividends |  |  | 0.00 | %
| In applying the Black-Scholes option pricing model to Series B Warrants granted or issued, the Company used the following assumptions: SCHEDULE OF FAIR VALUE ASSUMPTIONS OF WARRANTS
|  | December 31, 2024 |
Risk free interest rate |  |  | 4.14 | %
Expected term (years) |  |  | 2.50 |
Expected volatility |  |  | 49.40 | %
Expected dividends |  |  | 0.00 | %

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