XML 34 R21.htm IDEA: XBRL DOCUMENT
v3.23.3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2023
Accounting Policies [Abstract] |
SCHEDULE OF DISAGGREGATED REVENUE | For the three and nine months ended September 30, 2023 and 2022, the Company had the following disaggregated revenue: SCHEDULE OF DISAGGREGATED REVENUE
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2023 |  |  | % |  |  | 2022 |  |  | % |  |  | 2023 |  |  | % |  |  | 2022 |  |  | % |
Telehealth revenue |  | $ | 24,342,789 |  |  |  | 63 | % |  | $ | 21,365,178 |  |  |  | 68 | % |  | $ | 66,896,719 |  |  |  | 62 | % |  | $ | 66,231,202 |  |  |  | 73 | %
WorkSimpli revenue |  |  | 14,271,122 |  |  |  | 37 | % |  |  | 10,047,291 |  |  |  | 32 | % |  |  | 40,790,439 |  |  |  | 38 | % |  |  | 24,682,602 |  |  |  | 27 | %
Total net revenue |  | $ | 38,613,911 |  |  |  | 100 | % |  | $ | 31,412,469 |  |  |  | 100 | % |  | $ | 107,687,158 |  |  |  | 100 | % |  | $ | 90,913,804 |  |  |  | 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. SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Beginning of period |  | $ | 5,668,210 |  |  | $ | 1,992,502 |  |  | $ | 5,547,506 |  |  | $ | 1,499,880 |
Additions |  |  | 14,767,411 |  |  |  | 9,346,553 |  |  |  | 42,325,069 |  |  |  | 23,567,740 |
Revenue recognized |  |  | (14,196,267 | ) |  |  | (8,985,903 | ) |  |  | (41,633,221 | ) |  |  | (22,714,468 | )
End of period |  | $ | 6,239,354 |  |  | $ | 2,353,152 |  |  | $ | 6,239,354 |  |  | $ | 2,353,152 |
SUMMARY OF INVENTORY | As of September 30, 2023 and December 31, 2022, the Company’s inventory consisted of the following: SUMMARY OF INVENTORY
|  | September 30, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Finished goods - products |  | $ | 2,428,471 |  |  | $ | 2,587,370 |
Raw materials and packaging components |  |  | 1,461,576 |  |  |  | 1,276,891 |
Inventory reserve |  |  | (99,401 | ) |  |  | (160,898 | )
Total Inventory - net |  | $ | 3,790,646 |  |  | $ | 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: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Series B Preferred Stock |  |  | - |  |  |  | 1,369,581 |  |  |  | 995,994 |  |  |  | 1,334,421 |
RSUs and RSAs |  |  | 2,954,750 |  |  |  | 1,830,750 |  |  |  | 2,545,875 |  |  |  | 1,563,000 |
Stock options |  |  | 2,616,722 |  |  |  | 4,007,698 |  |  |  | 3,316,909 |  |  |  | 4,214,609 |
Warrants |  |  | 4,827,380 |  |  |  | 3,859,638 |  |  |  | 4,827,380 |  |  |  | 3,859,638 |
Convertible long-term debt |  |  | 1,342,282 |  |  |  | - |  |  |  | 1,342,282 |  |  |  | - |
Potentially dilutive securities |  |  | 11,741,134 |  |  |  | 11,067,667 |  |  |  | 13,028,440 |  |  |  | 10,971,668 |

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
Name: | us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(c)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483489/210-10-50-1 + Details
Name: | us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration