ACQUISITION (Tables) - Pie Squared Holdings LLC [Member]

12 Months Ended

Dec. 31, 2022

Business Acquisition [Line Items]

SCHEDULE OF RECOGNIZED IDENTIFIED ASSETS ACQUIRED AND LIABILITIES ASSUMED

The assets acquired, and liabilities assumed as of the acquisition date consists of the following:

Assets acquired:
Cash	$	71
Restricted cash		2,000
Property and equipment		348
Right of use asset		1,391
Tradename/trademark intangible		410
Franchise rights intangible		410
Goodwill		51
Security deposits and other assets		126
Total assets acquired	$	4,807
Liabilities assumed
Gift card liability	$	139
Deferred revenue		36
Deferred grant income		2,000
Right of use liability		1,438
Total liabilities assumed	$	3,613
Net purchase price	$	1,194

SCHEDULE OF ESTIMATED FAIR VALUE ASSUMPTIONS

Volatility		90.00	%
Risk free rate		0.08% - 0.20	%
Stock price	$	0.52
Credit spread		6.35	%