v3.25.2
Restatement of Previously Issued Financial Statements - Effect of the restatement on each financial statement line item (Details) - USD ($)
 3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Jun. 30, 2024
Jun. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2024
Dec. 31, 2023
Jun. 24, 2024
Jan. 01, 2023
Dec. 31, 2022
Dec. 30, 2022
Consolidated Balance Sheet                                
Accounts receivable, net $ 1,022,731 $ 923,259         $ 923,259   $ 1,022,731   $ 1,716,370 $ 603,480   $ 389,453    
Prepaids and other current assets 466,737 260,789         260,789   466,737   446,826 79,920        
Total current assets 4,377,185 3,075,953         3,075,953   4,377,185   3,020,967 802,134        
Goodwill   61,591,904         61,591,904       4,916,694   $ 61,591,904      
Total assets 22,299,402 78,588,364         78,588,364   22,299,402   19,992,488 805,791        
Accounts payable and accrued liabilities 9,276,331 8,044,881 $ 2,640,803 $ 2,411,800   $ 1,711,631 8,044,881   9,276,331 $ 2,411,800 9,343,659 2,586,281        
Deferred revenue       1,057,622   889,643       1,057,622 417,815 902,524        
Common stock issuance obligation 76,276 447,930         447,930   76,276   69,621          
Income tax payable 9,819               9,819              
Total current liabilities 20,234,380 24,119,693   5,042,970   3,923,102 24,119,693   20,234,380 5,042,970 19,010,320 5,105,311        
Deferred tax liability 67,378 67,378         67,378   67,378   67,378          
Total liabilities 21,366,274 25,484,398 5,635,548 5,042,970   3,923,102 25,484,398   21,366,274 5,042,970 20,010,976 5,105,311        
Additional paid-in capital 65,427,362 63,675,694         63,675,694   65,427,362   67,683,754 6,027,153        
Accumulated deficit (64,495,771) (10,573,210) (9,939,087) (7,443,298)   (6,762,640) (10,573,210)   (64,495,771) (7,443,298) (67,703,873) (10,001,858)     $ (6,238,928)  
Total stockholders' equity (deficit) 933,128 53,103,966 (4,204,769) (1,774,709)   (1,102,545) 53,103,966   933,128 (1,774,709) (18,488) (4,299,520)     (574,066)  
Total liabilities and stockholders' equity (deficit) 22,299,402 78,588,364         78,588,364   22,299,402   19,992,488 805,791        
Consolidated Statement of Operations                                
Revenues 3,354,437   1,620,995 1,432,721 $ 1,271,473 1,577,518 3,332,561 $ 2,848,991 6,686,998 4,281,712 10,421,352 5,765,889        
Cost of revenues 569,734 934,570         1,320,823   1,890,557   3,243,772 1,933,195        
Gross margin 2,784,703 776,996 1,234,742 954,322 797,186 1,002,196 2,011,738 1,799,382 4,796,441 2,753,704 7,177,580 3,832,694        
Compensation and related benefits 1,730,369 912,743         1,806,320   3,536,689   5,306,458 4,417,028        
General and administrative expenses 2,218,289 568,469 210,767 284,834 386,346 341,213 779,236 727,559 2,997,525 1,012,393 6,553,961 1,202,456        
Goodwill impairment charges 56,675,210               56,675,210   56,675,210          
Transaction expenses 455,834 228,307         254,645   710,479   792,796 86,799        
Operating expense 61,079,702 1,709,519 1,130,682 1,307,388 1,487,023 1,718,051 2,840,201 3,205,074 63,919,903 4,512,462 69,328,425 5,706,283        
Net operating loss (58,294,999) (932,523) 104,060 (353,066) (689,837) (715,855) (828,463) (1,405,692) (59,123,462) (1,758,758) (62,150,845) (1,873,589)        
Interest expense (115,385) (341,835)         (351,145)   (466,530)   (211,459) (191,323)        
Loss on extinguishment of debt (645,979)               (645,979)   (645,979)          
Loss on issuance of financial instruments (595,000)               (2,213,234)   (2,513,234)          
Total other income (expense) 4,381,240 (1,411,967)         (1,421,277)   2,959,963   2,805,929 (13,375)        
Loss before taxes (53,913,759) (2,344,490) 94,750 (411,007) (681,686) (717,572) (2,249,740) (1,399,258) (56,163,499) (1,810,265) (59,344,916) (1,886,964)        
Income tax (expense) benefit (8,802) 1,678,388         1,678,388   1,669,586   1,642,901 (1,838,490)        
Net income (loss) (53,922,561) (666,102) 94,750 (177,291) (507,291) (534,729) (571,352) (1,042,020) (54,493,913) (1,219,311) (57,702,015) (3,725,454)        
Net income (loss) attributable to stockholders $ (53,922,561) $ (634,122) $ 62,770 $ (189,756) $ (503,320) $ (529,962) $ (571,352) $ (1,033,282) $ (54,493,913) $ (1,223,038) $ (57,702,015) $ (3,762,930)        
Net loss per share - basic $ (3.58) $ (0.12) $ 0.01 $ (0.02) $ (0.11) $ (0.05) $ (0.11) $ (0.22) $ (6.53) $ (0.12) $ (5.65) $ (0.38)        
Net loss per share - diluted $ (3.58)   $ 0.01 $ (0.02) $ (0.11) $ (0.05) $ (0.11) $ (0.22) $ (6.53) $ (0.12) $ (5.65) $ (0.38)        
Consolidated Statement of Cash Flows                                
Net income (loss) $ (53,922,561) $ (666,102) $ 94,750 $ (177,291) $ (507,291) $ (534,729) $ (571,352) $ (1,042,020) $ (54,493,913) $ (1,219,311) $ (57,702,015) $ (3,725,454)        
Goodwill impairment charges 56,675,210               56,675,210   56,675,210          
Loss on extinguishment of debt 645,979               645,979   645,979          
Loss on issuance of financial instruments 595,000               2,213,234   2,513,234          
Stock-based compensation             474,251   503,434   896,537 0        
Deferred tax asset and liabilities             (1,679,404)   (1,679,404)   (1,679,404) 1,852,826        
Accounts receivable     (33,116)       191,774   (228,904)   (1,094,190) (246,484)        
Prepaids and other current assets                 (222,156)   (202,245) 59,741        
Accounts payable and accrued liabilities     54,523     55,064 (2,318,197) 1,051,631 (1,183,737) 1,168,678 (1,446,302) 1,409,823        
Deferred revenue     469,003     587,753 120,968 (186,131) (219,413) 69,811 (414,710) (104,037)        
Income tax payable                 9,819              
Technical engineering fees                                
Consolidated Statement of Operations                                
Revenues 806,456   287,950 201,228 29,900 156,937 477,889 186,837 1,284,345 388,065 $ 1,980,186 657,968        
As Reported                                
Consolidated Balance Sheet                                
Accounts receivable, net 2,613,327 2,513,855         2,513,855   2,613,327     628,480        
Prepaids and other current assets 1,606,469 760,789         760,789   1,606,469              
Total current assets 7,107,513 5,166,549         5,166,549   7,107,513     827,134        
Goodwill   59,900,694         59,900,694                  
Total assets 25,029,730 78,987,750         78,987,750   25,029,730     830,791        
Accounts payable and accrued liabilities 8,270,393 6,752,985 1,819,512 1,709,887   1,129,638 6,752,985   8,270,393 1,709,887   1,824,408        
Deferred revenue       970,122   827,143       970,122   802,524        
ELOC Commitment Fee Note   500,000         500,000                  
Income tax payable 63,855               63,855              
Total current liabilities 19,206,202 22,879,867   4,253,557   3,278,609 22,879,867   19,206,202 4,253,557            
Total liabilities 20,270,718 24,177,194 4,814,257 4,253,557   3,278,609 24,177,194   20,270,718 4,253,557   4,243,438        
Additional paid-in capital 66,282,056 64,582,130         64,582,130   66,282,056              
Accumulated deficit (61,524,581) (9,773,056) (9,117,796) (6,653,885)   (6,118,147) (9,773,056)   (61,524,581) (6,653,885)   (9,114,985)       $ (5,666,895)
Total stockholders' equity (deficit) 4,759,012 54,810,556 (3,383,478) (985,296)   (458,052) 54,810,556   4,759,012 (985,296)   (3,412,647)     $ (574,066)  
Total liabilities and stockholders' equity (deficit) 25,029,730 78,987,750         78,987,750   25,029,730     830,791        
Consolidated Statement of Operations                                
Revenues 3,354,437   1,495,995 1,451,471 1,290,223 1,596,268 3,207,561 2,886,491 6,561,998 4,337,962   5,840,889        
Cost of revenues 941,388 486,640         872,893   1,814,281              
Gross margin 2,413,049 1,224,926 1,109,742 973,072 815,936 1,020,946 2,334,668 1,836,882 4,747,717 2,809,954   3,907,694        
Compensation and related benefits 1,678,627 918,411         1,811,988   3,490,615              
General and administrative expenses 2,170,217 509,050 151,348 224,874 326,386 281,253 660,398 607,639 2,830,615 832,513   962,616        
Goodwill impairment charges 54,984,000               54,984,000              
Transaction expenses 646,303 980,807         1,007,145   1,653,448              
Operating expense 59,479,147 2,408,268 1,071,263 1,247,428 1,427,063 1,658,091 3,479,531 3,085,154 62,958,678 4,332,582   5,466,443        
Net operating loss (57,066,098) (1,183,342) 38,479 (274,356) (611,127) (637,145) (1,144,863) (1,248,272) (58,210,961) (1,522,628)   (1,558,749)        
Interest expense (232,082) (349,695)         (359,005)   (591,087)              
Loss on extinguishment of debt (740,979)               (740,979)              
Loss on issuance of financial instruments                 (1,618,234)              
Total other income (expense) 4,764,543 (1,419,827)         (1,429,137)   3,335,406              
Loss before taxes (52,301,555) (2,603,169) 29,169 (332,297) (602,976) (638,862) (2,574,000) (1,241,838) (54,875,555) (1,574,135)   (1,572,124)        
Income tax (expense) benefit 550,030 2,241,208         2,241,208   2,791,238     (1,838,490)        
Net income (loss) (51,751,525) (361,961) 29,169 (98,581) (428,581) (456,019) (332,792) (884,600) (52,084,317) (983,181)   (3,410,614)        
Net income (loss) attributable to stockholders $ (51,751,525) $ (329,981) (2,811) $ (111,046) $ (424,610) $ (451,252) $ (332,792) $ (875,862) $ (52,084,317) $ (986,908)   $ (3,448,090)        
Net loss per share - basic $ (3.43) $ (0.06)   $ (0.01) $ (0.09) $ (0.05) $ (0.07) $ (0.19) $ (6.24) $ (0.1)   $ (0.34)        
Net loss per share - diluted $ (3.43)     $ (0.01) $ (0.09) $ (0.05) $ (0.07) $ (0.19) $ (6.24) $ (0.1)   $ (0.34)        
Consolidated Statement of Cash Flows                                
Net income (loss) $ (51,751,525) $ (361,961) 29,169 $ (98,581) $ (428,581) $ (456,019) $ (332,792) $ (884,600) $ (52,084,317) $ (983,181)   $ (3,410,614)        
Goodwill impairment charges 54,984,000               54,984,000              
Loss on extinguishment of debt 740,979               740,979              
Loss on issuance of financial instruments                 1,618,234              
Stock-based compensation             31,989   381,084              
Deferred tax asset and liabilities             (2,336,506)   (2,336,506)              
Accounts receivable     (8,116)       216,774   (203,904)     (271,484)        
Prepaids and other current assets                 (861,888)              
Accounts payable and accrued liabilities     (4,896)     (4,896) (1,582,393) 931,711 (161,975) 988,798   1,169,983        
Deferred revenue     569,003     569,003 220,968 (223,631) (119,413) 13,561   (154,037)        
Income tax payable                 63,855              
As Reported | Technical engineering fees                                
Consolidated Statement of Operations                                
Revenues 806,456   162,950 219,978 48,650 175,687 352,889 224,337 1,159,345 444,315            
Adjustment                                
Consolidated Balance Sheet                                
Accounts receivable, net (1,590,596) (1,590,596)         (1,590,596)   (1,590,596)     (25,000)        
Prepaids and other current assets (1,139,732) (500,000)         (500,000)   (1,139,732)              
Total current assets (2,730,328) (2,090,596)         (2,090,596)   (2,730,328)     (25,000)        
Goodwill   1,691,210         1,691,210                  
Total assets (2,730,328) (399,386)         (399,386)   (2,730,328)     (25,000)        
Accounts payable and accrued liabilities 1,005,938 1,291,896 821,291 701,913   581,993 1,291,896   1,005,938 701,913   761,873        
Deferred revenue       87,500   62,500       87,500   100,000        
ELOC Commitment Fee Note   (500,000)         (500,000)                  
Common stock issuance obligation 76,276 447,930         447,930   76,276              
Income tax payable (54,036)               (54,036)              
Total current liabilities 1,028,178 1,239,826   789,413   644,493 1,239,826   1,028,178 789,413            
Deferred tax liability 67,378 67,378         67,378   67,378              
Total liabilities 1,095,556 1,307,204 821,291 789,413   644,493 1,307,204   1,095,556 789,413   861,873        
Additional paid-in capital (854,694) (906,436)         (906,436)   (854,694)              
Accumulated deficit (2,971,190) (800,154) (821,291) (789,413)   (644,493) (800,154)   (2,971,190) (789,413)   (886,873)        
Total stockholders' equity (deficit) (3,825,884) (1,706,590) (821,291) (789,413)   (644,493) (1,706,590)   (3,825,884) (789,413)   (886,873)        
Total liabilities and stockholders' equity (deficit) (2,730,328) (399,386)         (399,386)   (2,730,328)     (25,000)        
Consolidated Statement of Operations                                
Revenues     125,000 (18,750) (18,750) (18,750) 125,000 (37,500) 125,000 (56,250)   (75,000)        
Cost of revenues (371,654) 447,930         447,930   76,276              
Gross margin 371,654 (447,930) 125,000 (18,750) (18,750) (18,750) (322,930) (37,500) 48,724 (56,250)   (75,000)        
Compensation and related benefits 51,742 (5,668)         (5,668)   46,074              
General and administrative expenses 48,072 59,419 59,419 59,960 59,960 59,960 118,838 119,920 166,910 179,880   239,840        
Goodwill impairment charges 1,691,210               1,691,210              
Transaction expenses (190,469) (752,500)         (752,500)   (942,969)              
Operating expense 1,600,555 (698,749) 59,419 59,960 59,960 59,960 (639,330) 119,920 961,225 179,880   239,840        
Net operating loss (1,228,901) 250,819 65,581 (78,710) (78,710) (78,710) 316,400 (157,420) (912,501) (236,130)   (314,840)        
Interest expense 116,697 7,860         7,860   124,557              
Loss on extinguishment of debt 95,000               95,000              
Loss on issuance of financial instruments (595,000)               (595,000)              
Total other income (expense) (383,303) 7,860         7,860   (375,443)              
Loss before taxes (1,612,204) 258,679 65,581 (78,710) (78,710) (78,710) 324,260 (157,420) (1,287,944) (236,130)   (314,840)        
Income tax (expense) benefit (558,832) (562,820)         (562,820)   (1,121,652)              
Net income (loss) (2,171,036) (304,141) 65,581 (78,710) (78,710) (78,710) (238,560) (157,420) (2,409,596) (236,130)   (314,840)        
Net income (loss) attributable to stockholders $ (2,171,036) $ (304,141) $ 65,581 $ (78,710) $ (78,710) (78,710) $ (238,560) $ (157,420) $ (2,409,596) $ (236,130)   $ (314,840)        
Net loss per share - basic $ (0.15) $ (0.06) $ 0.01 $ (0.01) $ (0.02)   $ (0.04) $ (0.03) $ (0.29) $ (0.02)   $ (0.04)        
Net loss per share - diluted $ (0.15)   $ 0.01 $ (0.01) $ (0.02)   $ (0.04) $ (0.03) $ (0.29) $ (0.02)   $ (0.04)        
Consolidated Statement of Cash Flows                                
Net income (loss) $ (2,171,036) $ (304,141) $ 65,581 $ (78,710) $ (78,710) (78,710) $ (238,560) $ (157,420) $ (2,409,596) $ (236,130)   $ (314,840)        
Goodwill impairment charges 1,691,210               1,691,210              
Loss on extinguishment of debt (95,000)               (95,000)              
Loss on issuance of financial instruments $ 595,000               595,000              
Stock-based compensation             442,262   122,350              
Deferred tax asset and liabilities             657,102   657,102              
Accounts receivable     (25,000)       (25,000)   (25,000)     25,000        
Prepaids and other current assets                 639,732              
Accounts payable and accrued liabilities     59,419     59,960 (735,804) 119,920 (1,021,762) 179,880   239,840        
Deferred revenue     (100,000)     18,750 (100,000) 37,500 (100,000) 56,250   $ 50,000        
Income tax payable                 (54,036)              
Adjustment | Technical engineering fees                                
Consolidated Statement of Operations                                
Revenues     $ 125,000 $ (18,750) $ (18,750) $ (18,750) $ 125,000 $ (37,500) $ 125,000 $ (56,250)