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FAIR VALUE MEASUREMENT (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2024
Dec. 31, 2023
Fair Value Disclosures [Abstract]    
SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS

The following table represents the Company’s hierarchy for its financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023:

 

   September 30, 2024 
   Level 1   Level 2   Level 3   Total 
Liabilities:                    
Warrant derivative liabilities  $   $   $1,266,073   $1,266,073 
Contingent consideration promissory notes and contingent consideration earn-out agreement                
   $   $   $1,266,073   $1,266,073 

 

   December 31, 2023 
   Level 1   Level 2   Level 3   Total 
Liabilities:                    
Warrant derivative liabilities  $   $   $1,369,738   $1,369,738 
Contingent consideration promissory notes and contingent consideration earn-out agreement           188,470    188,470 
   $   $   $1,558,208   $1,558,208 

The following table represents the Company’s hierarchy for its financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2023 and 2022.

 

   December 31, 2023 
   Level 1   Level 2   Level 3   Total 
Liabilities:                
Warrant derivative liabilities  $   $   $1,369,738   $1,369,738 
Contingent consideration promissory notes and contingent consideration earn-out agreement           188,470    188,470 
   $   $   $1,558,208   $1,558,208 

 

   December 31, 2022 
   Level 1   Level 2   Level 3   Total 
Liabilities:                
Warrant derivative liabilities  $   $   $   $ 
Contingent consideration promissory notes and contingent consideration earn-out agreement           777,840    777,840 
   $   $   $777,840   $777,840 
SCHEDULE OF FAIR VALUE MEASUREMENTS CHANGE IN LEVEL 3 INPUTS

The following table represents the change in Level 3 tier value measurements for the nine months ended September 30, 2024:

 

   Contingent Consideration
Promissory Notes
and Earn-Out
Agreement
   Warrant Derivative
Liabilities
 
         
Balance, December 31, 2023  $188,470   $1,369,738 
           
Issuance of warrant derivative liabilities       2,075,300 
           
Change in fair value of warrant derivative liabilities       (2,178,965)
           
Principal payments on contingent consideration promissory notes – Revenue Cycle Management Acquisitions   (188,470)    
           
Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions        
           
Balance, September 30, 2024  $   $1,266,073 

The following table represents the change in Level 3 tier value measurements:

 

   Contingent
Consideration
Promissory Notes and Earn-Out Agreement
   Warrant Derivative
Liabilities
 
         
Balance, December 31, 2022  $777,840   $ 
           
Issuance of warrant derivative liabilities       3,216,380 
           
Change in fair value of warrant derivative liabilities       (1,846,642)
           
Principal payments on contingent consideration promissory notes – Revenue Cycle Management Acquisitions   (411,460)    
           
Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions   (177,910)    
           
Balance, December 31, 2023  $188,470   $1,369,738