AirDrop Not Work on MacMini M4

"If your AirDrop on Mac isn't working, the most likely reasons are that your AirDrop settings aren't properly configured, your Wi-Fi and Bluetooth are not turned on, or your firewall settings might be blocking connections;check your AirDrop settings in Finder, ensure Wi-Fi and Bluetooth are enabled, and review your firewall settings to troubleshoot; you can also try restarting your Mac and the other device you're trying to AirDrop to, and make sure both devices are close enough to each other. "

I had same issue in my Mac mini M4 Pro, AirDrop configuration on Finder Menu not fixed AirDrop, but its working.

So I can fix that with this commands:

Terminal commands:

rm ~/Library/Preferences/com.apple.finder.plist

cd /System/Library/CoreServices/Finder.app/Contents/Applications

Restart Finder:

Press COMMAND-OPTION-ESC, choose Finder from list, click Relaunch button.

OR open Terminal and type:

killall Finder. Then press RETURN

Credits: Vitalii Tereshchuk

https://youtu.be/Baj8RbF_cTA

I had the same issue, everything was configured correctly, but Airdrop didn't work.

In my case it suddenly started working a day later without further changes having been made...

This is on a brand new Mac mini M4 Pro.