SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2021

Segment Reporting [Abstract]

Schedule of Revenue by Reporting Segments

The following table outlines the sales, cost of sales, gross margin, directly attributable selling expenses, and contribution margin of the segments for the three and nine month periods ending September 30, 2021 and 2020. Sales figures are net of related excise taxes.

	Three Months Ended September 30,
	Direct Sales						Distributor Sales						Unallocated				Total
	2021			2020			2021			2020			2021		2020		2021		2020
Sales, net	$	3,347,446		$	2,648,274		$	4,293,782		$	4,269,857		$	-	$	-	$	7,641,228	$	6,918,131
Cost of sales		883,237			711,172			2,296,353			1,985,762			-		-		3,179,590		2,696,934
Gross margin		2,464,209			1,937,102			1,997,429			2,284,095			-		-		4,461,638		4,221,197
Selling expenses		1,692,392			1,342,550			471,668			360,867			171,563		173,038		2,335,623		1,876,455
Contribution margin	$	771,817		$	594,552		$	1,525,761		$	1,923,228
Percent of sales		43.8	%		38.3	%		56.2	%		61.7	%
General and administration														1,433,142		1,040,908		1,433,142		1,040,908
Income from operations																	$	692,873	$	1,303,834
	Nine Months Ended September 30,
	Direct Sales						Distributor Sales						Unallocated				Total
	2021			2020			2021			2020			2021		2020		2021		2020
Sales, net	$	8,803,254		$	6,803,228		$	13,553,263		$	12,205,452		$	-	$	-	$	22,356,517	$	19,008,680
Cost of sales		2,271,918			1,678,400			6,989,671			5,695,509			-		-		9,261,589		7,373,909
Gross margin		6,531,336			5,124,828			6,563,592			6,509,943			-		-		13,094,928		11,634,771
Selling expenses		4,774,775			3,639,648			1,396,393			1,181,113			516,244		417,732		6,687,412		5,238,493
Contribution margin	$	1,756,561		$	1,485,180		$	5,167,199		$	5,328,830
Percent of sales		39.4	%		35.8	%		60.6	%		64.2	%
General and administration														4,001,040		3,064,332		4,001,040		3,064,332
Income from operations																	$	2,406,476	$	3,331,946

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	Three Months Ended September 30,
	Direct Sales						Distributor Sales						Unallocated				Total
	2021			2020			2021			2020			2021		2020		2021		2020
Sales, net	$	3,347,446		$	2,648,274		$	4,293,782		$	4,269,857		$	-	$	-	$	7,641,228	$	6,918,131
Cost of sales		883,237			711,172			2,296,353			1,985,762			-		-		3,179,590		2,696,934
Gross margin		2,464,209			1,937,102			1,997,429			2,284,095			-		-		4,461,638		4,221,197
Selling expenses		1,692,392			1,342,550			471,668			360,867			171,563		173,038		2,335,623		1,876,455
Contribution margin	$	771,817		$	594,552		$	1,525,761		$	1,923,228
Percent of sales		43.8	%		38.3	%		56.2	%		61.7	%
General and administration														1,433,142		1,040,908		1,433,142		1,040,908
Income from operations																	$	692,873	$	1,303,834
	Nine Months Ended September 30,
	Direct Sales						Distributor Sales						Unallocated				Total
	2021			2020			2021			2020			2021		2020		2021		2020
Sales, net	$	8,803,254		$	6,803,228		$	13,553,263		$	12,205,452		$	-	$	-	$	22,356,517	$	19,008,680
Cost of sales		2,271,918			1,678,400			6,989,671			5,695,509			-		-		9,261,589		7,373,909
Gross margin		6,531,336			5,124,828			6,563,592			6,509,943			-		-		13,094,928		11,634,771
Selling expenses		4,774,775			3,639,648			1,396,393			1,181,113			516,244		417,732		6,687,412		5,238,493
Contribution margin	$	1,756,561		$	1,485,180		$	5,167,199		$	5,328,830
Percent of sales		39.4	%		35.8	%		60.6	%		64.2	%
General and administration														4,001,040		3,064,332		4,001,040		3,064,332
Income from operations																	$	2,406,476	$	3,331,946