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Condensed Consolidated Balance Sheets - USD ($)
Sep. 30, 2023
Dec. 31, 2022
Current Assets:    
Cash $ 85,529 $ 5,843,323
Accounts receivables, net of allowance for doubtful accounts of $232,374 and $0, respectively 225,484 895,713
Holdback receivables, net of allowance for doubtful accounts of $0 and $1,300,855, respectively 2,350,060 1,043,991
Inventories 2,391,451 3,855,946
Total current assets 5,055,038 11,638,973
Non-Current Assets:    
Operating lease right-of-use asset, net 91,032
Property and equipment, net 30,526 32,256
Other assets 57,182 78,965
Total non-current assets 87,708 202,253
Total assets 5,142,746 11,841,226
Current Liabilities:    
Accounts payable and accrued expenses 7,836,967 2,419,051
Current portion of operating lease liabilities 92,195
Royalty payable 1,512,552 1,114,403
Refunds payable 34,673 213,930
Chargebacks payable 381,640 118,288
Income tax payable 17,056 17,056
Convertible notes payable 9,675,000 9,175,000
Notes payable to stockholder 5,950,845 4,462,028
Total current liabilities 25,523,733 18,893,962
Total liabilities 25,523,733 18,893,962
Commitments and contingencies
Preferred Stock - $0.0001 par value; 30,000,000 authorized shares; 500,000 shares issued and outstanding at September 30, 2023 and December 31, 2022 50 50
Common Stock- $0.0001 par value; 300,000,000 authorized shares; 3,976,998 shares and 3,929,834 issued at September 30, 2023 and December 31, 2022, respectively 399 394
Additional paid-in-capital 3,107,177 2,966,162
Retained earnings (23,488,613) (10,019,342)
Total stockholders’ deficit (20,380,987) (7,052,736)
Total liabilities and stockholders’ deficit 5,142,746 11,841,226
Related Party [Member]    
Current Assets:    
Due from related party 2,514
Current Liabilities:    
Notes payable 80,000 1,247,011
Nonrelated Party [Member]    
Current Liabilities:    
Notes payable $ 35,000 $ 35,000