SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2022

Segment Reporting [Abstract]

Schedule of Revenue by Reporting Segments

The following table outlines the sales, cost of sales, gross profit, directly attributable selling expenses, and contribution margin of the segments for the three and nine month periods ending September 30, 2022 and 2021. Sales figures are net of related excise taxes.

SEGMENT REPORTING

	Three Months Ended September 30,
	Direct Sales						Distributor Sales						Unallocated				Total
	2022			2021			2022			2021			2022		2021		2022			2021
Sales, net	$	3,442,482		$	3,347,446		$	4,160,396		$	4,293,782		$	-	$	-	$	7,602,878		$	7,641,228
Cost of sales		1,229,312			883,237			2,479,383			2,296,353			-		-		3,708,695			3,179,590
Gross profit		2,213,170			2,464,209			1,681,013			1,997,429			-		-		3,894,183			4,461,638
Selling expenses		3,018,532			1,692,392			500,653			471,668			255,310		171,563		3,774,495			2,335,623
Contribution margin (loss)	$	(805,362	)	$	771,817		$	1,180,360		$	1,525,761
Percent of total sales		45.3	%		43.8	%		54.7	%		56.2	%
General and administration expenses														1,345,723		1,433,142		1,345,723			1,433,142
Income (loss) from operations																	$	(1,226,035	)	$	692,873
	Nine Months Ended September 30,
	Direct Sales						Distributor Sales						Unallocated				Total
	2022			2021			2022			2021			2022		2021		2022			2021
Sales, net	$	10,229,985		$	8,803,254		$	12,316,072		$	13,553,263		$	-	$	-	$	22,546,057		$	22,356,517
Cost of sales		3,058,239			2,271,918			7,046,349			6,989,671			-		-		10,104,588			9,261,589
Gross profit		7,171,746			6,531,336			5,269,723			6,563,592			-		-		12,441,469			13,094,928
Selling expenses		7,119,093			4,774,775			1,463,604			1,396,393			689,138		516,244		9,271,835			6,687,412
Contribution margin	$	52,653		$	1,756,561		$	3,806,119		$	5,167,199
Percent of total sales		45.4	%		39.4	%		54.6	%		60.6	%
General and administration expenses														4,087,458		4,001,040		4,087,458			4,001,040
Income (loss) from operations																	$	(917,824	)	$	2,406,476