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v3.23.1

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Mar. 31, 2023 | Mar. 31, 2022 | Dec. 31, 2022 | Sep. 30, 2022 | Dec. 31, 2021 | Jan. 22, 2021
Net loss | $ (4,008,456) | $ (13,299,675) |  |  |  |
Subscription price per share | $ 1.95 |  |  |  |  |
Sales returns and allowances | $ 624,000 |  | $ 815,000 |  |  |
Inventory reserve | 158,257 |  | 160,898 |  |  |
Deposits assets, current | 246,279 |  | 127,265 |  |  |
Purchase obligation | 586,000 |  |  |  |  |
Capitalized software costs | 9,500,000 |  | 8,800,000 |  |  |
Goodwill impairment loss | 8,000,000.0 |  | 8,000,000.0 |  |  |
Intangible asset impairment charge |  |  | 827,000 |  |  |
Accumulated amortization | $ 2,277,531 |  | 2,043,971 |  |  |
Cleared Customer Relationships [Member] |  |  |  |  |  |
Goodwill impairment loss |  |  | 827,000 |  |  |
Finite lived intangible assets |  |  | 919,000 |  |  |
Accumulated amortization |  |  | $ 92,000 |  |  |
Minimum [Member] |  |  |  |  |  |
Percentage of interest-bearing domestic deposits | 10.00% |  |  |  |  |
Maximum [Member] |  |  |  |  |  |
Percentage of interest-bearing domestic deposits | 33.00% |  |  |  |  |
Product [Member] |  |  |  |  |  |
Customer discounts and allowance | $ 331,000 | 1,500,000 |  |  |  |
Software Revenue [Member] |  |  |  |  |  |
Customer discounts and allowance | 912,000,000 | 448,000,000 |  |  |  |
Other Operating Expense [Member] |  |  |  |  |  |
Lease costs | 90,000 |  |  |  |  |
LifeMD PC [Member] |  |  |  |  |  |
Revenues | 358,000 | 0 |  |  |  |
Net loss | $ 1,000,000.0 | $ 1,500,000 |  |  |  |
WorkSimpli Software LLC [Member] |  |  |  |  |  |
Ownership Interest | 74.06% |  |  | 73.64% | 85.58% | 85.58%
Number of membership interest units redeemed | 500 |  |  |  |  |
WorkSimpli Software LLC [Member] |  |  |  |  |  |
Non-controlling interest rate |  |  |  |  | 34.60% |

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