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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of financial assets and liabilities measured at fair value on recurring basis | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair Value Measurements
​ | ​ | as of September 30, 2022 Using:
​ |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Warrant liability | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | —
Contingent consideration | ​ |  | — | ​ |  | — | ​ |  | 18,597,831 | ​ |  | 18,597,831
Derivative liability | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,690,807 | ​ | ​ | 1,690,807
​ | ​ | $ | — | ​ | $ | — | ​ | $ | 20,288,638 | ​ | $ | 20,288,638
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair Value Measurements
​ | ​ | as of December 31, 2021 Using:
​ |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Warrant liability | ​ | $ | — | ​ | $ | 18,223 | ​ | $ | — | ​ | $ | 18,223
Contingent consideration | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 12,179,476 | ​ | ​ | 12,179,476
Derivative liability | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,294,720 | ​ | ​ | 2,294,720
​ | ​ | $ | — | ​ | $ | 18,223 | ​ | $ | 14,474,196 | ​ | $ | 14,492,419
Schedule of changes in acquisition-related contingent consideration | ​
​ | ​ | ​ | ​
​ |  | Contingent
​ | ​ | Consideration
​ | ​ | Liability
Outstanding as of December 31, 2021 | ​ | $ | 12,179,476
Change in fair value | ​ |  | 6,418,355
Outstanding as of September 30, 2022 | ​ | $ | 18,597,831
​
​ | ​ | ​ | ​
Bailey |  | $ | 10,698,475
Harper & Jones | ​ |  | 7,899,356
​ | ​ | $ | 18,597,831
Schedule of changes in derivative liability | ​
​ | ​ | ​ | ​
​ | ​ | Derivative
​ |  | Liability
Outstanding as of December 31, 2021 | ​ | $ | 2,294,720
Issuane of convertible notes | ​ | ​ | 559,957
Conversion of underlying notes into common stock | ​ | ​ | (369,393)
Change in fair value | ​ |  | (794,477)
Outstanding as of September 30, 2022 | ​ | $ | 1,690,807
Schedule of inventory | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, |  | December 31,
​ | ​ | 2022 | ​ | 2021
Raw materials |  | $ | 435,025 |  | $ | 292,167
Work in process | ​ |  | 256,078 | ​ |  | 242,673
Finished goods | ​ |  | 1,964,248 | ​ |  | 2,220,519
Inventory | ​ | $ | 2,655,352 | ​ | $ | 2,755,358
Schedule of potentially dilutive items outstanding | ​
​ | ​ | ​ | ​ | ​
​ |  | September 30,
​ | ​ | 2022 |  | 2021
Convertible notes |  | 1,177,305 |  | 22,404
Series A convertible preferred stock | ​ | 108 | ​ | —
Common stock warrants |  | 132,114 |  | 35,913
Stock options |  | 38,951 |  | 38,751
Total potentially dilutive shares |  | 1,348,477 |  | 97,069

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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19279-110258 + Details
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