XML 47 R30.htm IDEA: XBRL DOCUMENT
v3.23.3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) |  |  |  |  | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | --- | --- | ---
Jun. 21, 2023 USD ($) shares | Oct. 21, 2022 | May 18, 2021 | May 12, 2021 | Jun. 30, 2023 USD ($) | Jun. 30, 2022 USD ($) | Jun. 30, 2023 USD ($) shares | Jun. 30, 2022 USD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |  |  |
Reverse stock split conversion ratio |  | 0.01 | 1 | 0.064 |  |  |  |  |  |
Reclassification adjustment |  |  |  |  |  | $ 297,696 |  | $ 630,976 |  |
Cash and cash equivalents in bank deposit |  |  |  |  | $ 250,000 |  | $ 250,000 |  | $ 250,000 |
Fair value of contingent consideration |  |  |  |  |  |  |  |  | 12,098,475 | $ 12,179,476
Gain in the change in fair value of contingent consideration |  |  |  |  | $ (10,698,475) | $ 5,920,919 | $ (10,698,475) | $ 7,121,240 | 564,303 | 8,764,460
Aggregate cash payment agreed to pay | $ 229,000 |  |  |  |  |  |  |  |  |
Bailey LLC |  |  |  |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |  |  |
Fair value of contingent consideration |  |  |  |  |  |  |  |  | 10,698,475 | 7,935,016
Harper & Jones, LLC |  |  |  |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |  |  |
Fair value of contingent consideration |  |  |  |  |  |  |  |  | $ 1,400,000 | $ 4,244,460
Norwest investors | Norwest waiver | Bailey LLC |  |  |  |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |  |  |
Fair value of contingent consideration | 0 |  |  |  |  |  |  |  |  |
Gain in the change in fair value of contingent consideration | 10,698,475 |  |  |  |  |  |  |  |  |
D.Jones (H&J Seller) | H&J Settlement Agreement |  |  |  |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |  |  |
Fair value of contingent consideration | 0 |  |  |  |  |  |  |  |  |
Gain in the change in fair value of contingent consideration | $ 1,400,000 |  |  |  |  |  |  |  |  |
Percentage of membership interest transferred | 100.00% |  |  |  |  |  |  |  |  |
Aggregate cash payment agreed to pay | $ 229,000 |  |  |  |  |  |  |  |  |
Issuance of common stock pursuant to disposition (in shares) | shares | 78,103 |  |  |  |  |  | 78,103 |  |  |

X
- Definition Amount of cash and cash equivalents in bank deposit. + References No definition available. + Details
Name: | dbgi_CashAndCashEquivalentsInBankDeposit
Namespace Prefix: | dbgi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of change in the fair value of the contingent consideration. + References No definition available. + Details
Name: | dbgi_ChangeInFairValueOfContingentConsideration
Namespace Prefix: | dbgi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Aggregate cash payment agreed to pay for the disposal of assets and liabilities, including discontinued operation. + References No definition available. + Details
Name: | dbgi_DisposalGroupIncludingDiscontinuedOperationAggregateCashPaymentAgreedToPay
Namespace Prefix: | dbgi_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Percentage of membership interest transferred for the disposal of assets and liabilities, including discontinued operation. + References No definition available. + Details
Name: | dbgi_DisposalGroupIncludingDiscontinuedOperationPercentageOfMermbershipInterestTransferred
Namespace Prefix: | dbgi_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of new stocks issued during the period pursuant to disposition. + References No definition available. + Details
Name: | dbgi_StockIssuedDuringPeriodSharesPursuantToDisposition
Namespace Prefix: | dbgi_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | dbgi_SummaryOfSignificantAccountingPoliciesLineItems
Namespace Prefix: | dbgi_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of liability recognized arising from contingent consideration in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI https://asc.fasb.org/extlink&oid=126975305&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 35 -Paragraph 1 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126966325&loc=d3e6819-128478 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=6911189&loc=d3e6408-128476 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of a reclassification adjustment made to prior period financial statement amounts. + References No definition available. + Details
Name: | us-gaap_PriorPeriodReclassificationAdjustment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Ratio applied to the conversion of stock split, for example but not limited to, one share converted to two or two shares converted to one. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187143-122770 + Details
Name: | us-gaap_StockholdersEquityNoteStockSplitConversionRatio1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=dbgi_BaileyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=dbgi_HarperAndJonesLlcBusinessAcquisitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=dbgi_NorwestVenturePartnersXiLpAndNorwestVenturePartnersXiiLpMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=dbgi_NorwestWaiverAmendmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=dbgi_D.JonesTailoredCollectionLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=dbgi_HJSettlementAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |