Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current Assets
Cash	$ 1,245,000	$ 6,703,000
Inventory	6,910,000	6,871,000
Returns asset	619,000	1,919,000
Prepaid expenses and other current assets	67,000	136,000
Total Current Assets	11,791,000	23,206,000
Property and equipment, net	305,000	404,000
Operating leases - right of use assets	178,000	3,926,000
Other non-current assets	93,000	179,000
Total Assets	12,367,000	27,715,000
Current Liabilities
Accounts payable	3,676,000	7,616,000
Accrued expenses	1,842,000	2,614,000
Refund due to customer	1,171,000	1,743,000
Customer prepayments	38,000	687,000
Reserve for sales returns	2,174,000	3,390,000
Other current liabilities	37,000	75,000
Current portion of operating lease liabilities	165,000	84,000
Total Current Liabilities	9,103,000	16,209,000
Other liabilities, net of current portion		3,000
Operating lease liabilities, net of current portion	4,136,000	3,925,000
Total Liabilities	13,239,000	20,137,000
Commitments and Contingencies
Shareholders’ (Deficit) Equity
Preferred stock, $1.00 par value; 1,000,000 shares authorized; no shares issued and outstanding
Common stock $0.01 par value; 100,000,000 shares authorized; 7,418,061 issued and 6,418,061 shares outstanding at June 30, 2024 and 6,418,061 issued and outstanding at December 31, 2023.	64,000	64,000
Additional paid-in capital	33,465,000	33,429,000
Accumulated deficit	(34,401,000)	(25,915,000)
Total Shareholders’ (Deficit) Equity	(872,000)	7,578,000
Total Liabilities and Shareholders’ (Deficit) Equity	12,367,000	27,715,000
Nonrelated Party [Member]
Current Assets
Accounts receivable	2,349,000	7,308,000
Related Party [Member]
Current Assets
Accounts receivable	414,000	269,000
Due from Oxford Bank	$ 187,000