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v3.23.3

DISCONTINUED OPERATIONS (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
DISCONTINUED OPERATIONS |  |
Schedule of components of disposition | ​
​ | ​ | ​ | ​
Cash payment due to H&J Seller |  | $ | (229,000)
Common shares issued to H&J Seller* | ​ |  | (1,357,043)
Total fair value of consideration received (given) | ​ | $ | (1,586,043)
Carrying amount of assets and liabilities | ​ |  |
Cash and cash equivalents | ​ |  | 18,192
Accounts receivable, net | ​ |  | 55,782
Prepaid expenses and other current assets | ​ |  | 25,115
Goodwill | ​ |  | 1,130,311
Intangible assets, net | ​ |  | 1,246,915
Deposits | ​ |  | 4,416
Accounts payable | ​ |  | (40,028)
Accrued expenses and other liabilities | ​ |  | (734,068)
Deferred revenue | ​ |  | (18,347)
Due to related parties | ​ |  | (1,008)
Contingent consideration | ​ | ​ | (1,400,000)
Loan payable | ​ |  | (219,894)
Note payable - related party | ​ |  | (129,489)
Total carrying amount of assets and liabilities | ​ |  | (62,103)
Loss on disposition of business | ​ | $ | (1,523,940)
* | Represents the fair value of 78,103 shares of common stock issued to D. Jones.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended |  | Six Months Ended
​ | ​ | June 30, | ​ | June 30,
​ | ​ | 2023 |  | 2022 | ​ | 2023 |  | 2022
Net revenues | ​ | $ | 686,627 | ​ | $ | 1,089,569 | ​ | $ | 1,405,482 | ​ | $ | 1,892,849
Cost of net revenues | ​ |  | 292,107 | ​ |  | 328,915 | ​ |  | 565,621 | ​ |  | 605,413
Gross profit | ​ |  | 394,520 | ​ |  | 760,654 | ​ |  | 839,861 | ​ |  | 1,287,436
Operating expenses: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
General and administrative | ​ |  | 189,751 | ​ |  | 449,508 | ​ |  | 520,582 | ​ |  | 896,873
Sales and marketing | ​ |  | 169,875 | ​ |  | 332,723 | ​ |  | 346,167 | ​ |  | 515,775
Distribution | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Change in fair value of contingent consideration | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Total operating expenses | ​ |  | 359,626 | ​ |  | 782,231 | ​ |  | 866,749 | ​ |  | 1,412,648
Income (loss) from operations | ​ |  | 34,894 | ​ |  | (21,577) | ​ |  | (26,888) | ​ |  | (125,212)
Other income (expense): | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Interest expense | ​ |  | (3,003) | ​ |  | (29,828) | ​ |  | (11,675) | ​ |  | (40,862)
Loss on disposition of business | ​ |  | (1,523,940) | ​ |  | — | ​ |  | (1,523,940) | ​ |  | —
Other non-operating income (expenses) | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Total other income (expense), net | ​ |  | (1,526,944) | ​ |  | (29,828) | ​ |  | (1,535,615) | ​ |  | (40,862)
Income tax benefit (provision) | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Net income (loss) from discontinued operations | ​ | $ | (1,492,050) | ​ | $ | (51,404) | ​ | $ | (1,562,503) | ​ | $ | (166,074)
Weighted average common shares outstanding - basic | ​ |  | 246,809 | ​ |  | 14,329 | ​ |  | 236,824 | ​ |  | 9,836
Weighted average common shares outstanding - diluted | ​ |  | 834,604 | ​ |  | 14,329 | ​ |  | 824,619 | ​ |  | 9,836
Net income (loss) from discontinued operations per common share - basic | ​ | $ | (6.05) | ​ | $ | (3.59) | ​ | $ | (6.60) | ​ | $ | (16.88)
Net income (loss) from discontinued operations per common share - diluted | ​ | $ | (6.05) | ​ | $ | (3.59) | ​ | $ | (6.60) | ​ | $ | (16.88)
Schedule of due to/ from factor | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | June 30, |  | December 31,
​ | ​ | 2023 | ​ | 2022
Outstanding receivables: | ​ | ​ | ​ | ​ | ​ | ​
Without recourse | ​ | $ | 787,542 | ​ | $ | 1,680,042
With recourse | ​ |  | 50,979 | ​ |  | 65,411
Matured funds and deposits | ​ | ​ | 88,516 | ​ | ​ | 81,055
Advances | ​ | ​ | (478,753) | ​ | ​ | (632,826)
Credits due customers | ​ | ​ | (10,142) | ​ | ​ | (354,282)
​ | ​ | $ | 438,142 | ​ | $ | 839,400
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2022 | ​ | 2021
Outstanding receivables: |  | ​ |  |  | ​ |
Without recourse | ​ | $ | 564,548 | ​ | $ | 579,295
With recourse | ​ |  | 352,379 | ​ |  | 361,584
Advances | ​ |  | 118,521 | ​ |  | 121,617
Credits due customers | ​ |  | (196,048) | ​ |  | (77,208)
​ | ​ | $ | 839,400 | ​ | $ | 985,288

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