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ACCOUNTING POLICIES AND ESTIMATES (Details Narrative) - USD ($) | 3 Months Ended |
--- | --- | ---
Mar. 31, 2024 | Mar. 31, 2023 | Dec. 31, 2023
Advertising costs | $ 71,095 | $ 14,553 |
Lease expenses | 473,881 |  |
Cost of goods sold | 1,420,492 |  |
Deferred tax liability | $ 21,177 |  | $ 38,668
Basic earnings per share of common stock, par value | $ 0.01 |  | $ 0.01
Concentrations and Credit Risk | 25.90% | 22.90% |
DGSE [Member] |  |  |
Allowance for returns | $ 28,402 |  | $ 0
Accounts receivable | 0 | $ 0 |
Allowance for Doubtful Accounts | 306,727 | 0 |
ECHG [Member] [Member] [Member] |  |  |
Advertising costs | 247,903 | $ 206,075 |
Allowance for returns | $ 6,578 |  | $ 0
Concentrations and Credit Risk | 6.00% | 6.00% |
Shipping and handling costs | $ 439 | $ 0 |
Commercial shipping and handling | $ 1,394,077 | $ 1,689,941 |

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