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BALANCE SHEET COMPONENTS (Tables)
12 Months Ended
Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SCHEDULE OF INVENTORIES

Inventories, net consists of the following:

 

   2021   2020 
   December 31, 
   2021
(As Restated)
   2020 
Materials  $1,047,156   $1,238,332 
Work in process   7,540    84,203 
Finished goods   32,836,591    15,182,305 
Total  $33,891,287   $16,504,840 

SCHEDULE OF EQUIPMENT

Equipment, net consists of the following:

 

   December 31,   Estimated Useful 
   2021   2020   lives in years 
Computer hardware and software  $447,092   $398,520    3 
Machinery and equipment   682,980    426,885    5 
Molds, tools and dies   997,313    760,563    5 
Office furniture and fixtures   85,699    64,128    5 
   2,213,084    1,650,096      
Accumulated depreciation   (1,450,266)   (1,195,030)             
   $762,818   $455,066      
SCHEDULE OF INTANGIBLE ASSETS

Intangible assets consisted of the following at December 31, 2021 and 2020:

 

   Estimated   As of December 31, 2021   As of December 31, 2020 
   Useful   Gross           Gross         
   Life   Carrying   Accumulated       Carrying   Accumulated     
   (in years)   Amount   Amortization   Net   Amount   Amortization   Net 
Customized internal use software   2.5   $230,106   $(115,306)  $114,800   $230,106   $(20,431)  $209,675 
Customer relationships   9.0    122,435    (42,477)   79,958    122,435    (28,768)   93,667 
Acquired web domain   5.0    86,732    (18,792)   67,940    86,732    (1,445)   85,287 
        $    439,273   $(176,575)  $  262,698   $439,273   $(50,644)  $   388,629 
SCHEDULE OF ANNUAL AMORTIZATION EXPENSES

The estimated annual amortization expense for each of the five succeeding years and thereafter is as follows:

 

Years ended December 31,    
2022  $123,097 
2023   54,065 
2024   31,092 
2025   29,609 
2026   13,708 
Thereafter   11,127 
Total  $262,698 

SCHEDULE OF ACCRUED EXPENSES

Accrued expenses consists of the following:

 

   2021   2020 
   December 31, 
   2021   2020 
Inventory purchases  $287,571   $1,458,850 
Payroll and related benefits   210,495    853,402 
Professional fees   229,597    618,308 
Royalty costs   1,588,025    1,906,439 
Sales allowances   1,958,050    1,559,847 
Sales and use tax   50,916    183,264 
Other   955,263    884,953 
Total accrued other expenses  $5,279,917   $7,465,063