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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:

 

 

   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.

 

   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:

 

   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:

 

   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