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v3.23.3

LIABILITIES AND DEBT (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
LIABILITIES AND DEBT |  |
Schedule of accrued expenses and other liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | June 30, |  | December 31,
​ | ​ | 2023 | ​ | 2022
Accrued expenses | ​ | $ | 503,927 | ​ | $ | 668,714
Reserve for returns | ​ |  | — | ​ |  | 307,725
Payroll related liabilities | ​ |  | 4,009,812 | ​ |  | 2,618,870
Sales tax liability | ​ |  | 277,800 | ​ |  | 262,765
Other liabilities | ​ |  | 247,398 | ​ |  | 78,845
​ | ​ | $ | 5,038,937 | ​ | $ | 3,936,920
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2022 | ​ | 2021
Accrued expenses | ​ | $ | 668,714 | ​ | $ | 178,819
Reserve for returns | ​ |  | 307,725 | ​ |  | 33,933
Payroll related liabilities | ​ |  | 2,618,870 | ​ |  | 1,183,598
Sales tax liability | ​ |  | 262,765 | ​ |  | 225,804
Due to seller | ​ | ​ | — | ​ | ​ | 396,320
Other liabilities | ​ |  | 78,845 | ​ |  | 59,613
​ | ​ | $ | 3,936,920 | ​ | $ | 2,078,087
Summary of the convertible notes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |  | Unamortized |  | Convertible Note
​ | ​ | Principal | ​ | Debt Discount | ​ | Payable, Net
Balance, December 31, 2022 | ​ | $ | 4,100,000 | ​ | $ | (1,378,200) | ​ | $ | 2,721,800
Repayments of notes | ​ |  | (4,000,000) | ​ |  | — | ​ |  | (4,000,000)
Amortization of debt discount | ​ |  | — | ​ |  | 689,100 | ​ |  | 689,100
Loss on extinguishment of debt | ​ |  | — | ​ |  | 689,100 | ​ |  | 689,100
Balance, June 30, 2023 | ​ | $ | 100,000 | ​ | $ | — | ​ | $ | 100,000
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |  | Unamortized |  | Convertible Note
​ |  | Principal |  | Debt Discount |  | Payable, Net
Balance, December 31, 2020 | ​ | $ | 100,000 | ​ | $ | — | ​ | $ | 100,000
Issuance of Oasis note, net of issuance costs | ​ |  | 5,265,000 | ​ |  | (715,000) | ​ |  | 4,550,000
Issuance of FirstFire First note, net of issuance costs | ​ |  | 1,575,000 | ​ |  | (315,000) | ​ |  | 1,260,000
Issuance of Second FirstFire note, net of issuance costs | ​ |  | 2,625,000 | ​ |  | (530,000) | ​ |  | 2,095,000
Derivative liability in connection with notes | ​ |  | — | ​ |  | (3,204,924) | ​ |  | (3,204,924)
Amortization of debt discount | ​ |  | — | ​ |  | 801,538 | ​ |  | 801,538
Balance, December 31, 2021 | ​ | ​ | 9,565,000 | ​ | ​ | (3,963,386) | ​ | ​ | 5,601,614
Proceeds from issuance of notes | ​ | ​ | 8,943,750 | ​ | ​ | (1,992,500) | ​ | ​ | 6,951,250
Repayments of notes | ​ | ​ | (4,943,750) | ​ | ​ | — | ​ | ​ | (4,943,750)
Conversion of notes into common stock | ​ | ​ | (9,465,000) | ​ | ​ | — | ​ | ​ | (9,465,000)
Warrant and common shares issued with convertible notes | ​ | ​ | — | ​ | ​ | (1,368,741) | ​ | ​ | (1,368,741)
Derivative liability in connection with notes | ​ | ​ | — | ​ | ​ | (559,957) | ​ | ​ | (559,957)
Amortization of debt discount | ​ | ​ | — | ​ | ​ | 6,506,384 | ​ | ​ | 6,506,384
Balance, December 31, 2022 | ​ | $ | 4,100,000 | ​ | $ | (1,378,200) | ​ | $ | 2,721,800
summary of promissory notes payable, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | June 30, |  | December 31,
​ | ​ | 2023 | ​ | 2022
Bailey Note | ​ | $ | 3,500,000 | ​ | $ | 3,500,000
Sundry Note | ​ |  | — | ​ |  | 5,500,000
March 2023 Notes - principal | ​ |  | 2,458,750 | ​ |  | —
March 2023 Notes - unamortized debt discount | ​ |  | (344,911) | ​ |  | —
Promissory note payable, net | ​ | $ | 5,613,839 | ​ | $ | 9,000,000

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