XML 28 R11.htm IDEA: XBRL DOCUMENT
v3.23.3

DUE FROM FACTOR | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
DUE FROM FACTOR |  |
DUE FROM FACTOR | NOTE 5: DUE FROM FACTOR Due to/from factor consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 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
​ | NOTE 5: DUE FROM FACTOR The Company, via its subsidiaries, Bailey, Stateside and Sundry, assigns a portion of its trade accounts receivable to third- party factoring companies, who assumes the credit risk with respect to the collection of non-recourse accounts receivable. The Company may request advances on the net sales factored at any time before their maturity date, and up to 50% of eligible finished goods inventories based on the terms of one of our agreements that terminated in 2021. The factor charges a commission on the net sales factored for credit and collection services. For one factoring company, interest on advances is charged as of the last day of each month at a rate equal to the LIBOR rate plus 2.5% for Bailey. For Stateside and Sundry, should total commission and fees payable be less than $30,000 in a single year, then the factor shall charge the difference between the actual fees in said year and $30,000 to the Company. Interest on advances is charged as of the last day of each month at a rate equal to the greater of either, (a) the Chase Prime Rate + (2.0)% or (b) (4.0)% per annum. For another factoring company, interest is charged at one-thirty-third (1/33) of one percent per day, such rate to increase or decrease in accordance with changes in the “Prime Rate”, which such prime rate to be deemed to be 4.25% on the date of the agreement. Advances are collateralized by a security interest in substantially all of the companies’ assets. Due to/from factor consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 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
​

X
- Definition The entire disclosure of due from factors. + References No definition available. + Details
Name: | dbgi_DueFromFactorsDisclosureTextBlock
Namespace Prefix: | dbgi_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PayablesAndAccrualsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration