BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF DISAGGREGATED REVENUE

For the three months ended March 31, 2023 and 2022, the Company had the following disaggregated revenue:

	Three Months Ended March 31,
	2023		%			2022		%
Telehealth revenue	$	20,202,803		61	%	$	22,598,061		78	%
WorkSimpli revenue		12,923,532		39	%		6,444,776		22	%
Total net revenue	$	33,126,335		100	%	$	29,042,837		100	%

SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY

The Company records deferred revenues when cash payments are received or due in advance of its performance. The Company’s deferred revenues relate to the following: (1) obligations for products which the customer has not yet obtained control due to delivery not commensurate upon shipment of the product, (2) obligations on WorkSimpli in-process monthly or yearly contracts with customers and (3) a portion attributable to the yet to be recognized WorkSimpli initial 14-day trial period collections.

	Three Months Ended March 31,
	2023			2022
Beginning of period	$	5,547,506		$	1,499,880
Additions		13,238,591			6,367,970
Revenue recognized		(12,890,552	)		(6,079,295	)
End of period	$	5,895,545		$	1,788,555

SUMMARY OF INVENTORY

As of March 31, 2023 and December 31, 2022, the Company’s inventory consisted of the following:

	March 31,			December 31,
	2023			2022
Finished goods - products	$	2,378,652		$	2,587,370
Raw materials and packaging components		1,162,187			1,276,891
Inventory reserve		(158,257	)		(160,898	)
Total Inventory - net	$	3,382,582		$	3,703,363

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES

The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares:

	Three Months Ended March 31,
	2023		2022
Series B Preferred Stock		1,439,389		1,299,389
Restricted stock units		1,894,875		1,412,500
Stock options		3,870,253		4,376,931
Warrants		4,827,380		3,859,638
Convertible long-term debt		1,342,282		-
Potentially dilutive securities		13,374,179		10,948,458