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BUSINESS COMBINATIONS AND DISPOSITION (Tables) | 12 Months Ended
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Dec. 31, 2022
BUSINESS COMBINATIONS AND DISPOSITION |
Schedule of components of purchase price consideration | ​
​ | ​ | ​ | ​
Cash |  | $ | 7,500,000
Promissory notes payable |  | ​ | 5,500,000
Common stock |  | ​ | 1,000,000
Purchase price consideration | ​ | $ | 14,000,000
Schedule of assets and liabilities acquired in business combination | ​
​ | ​ | ​ | ​
​ |  | Purchase Price
​ |  | Allocation
Cash and cash equivalents | ​ | $ | 252,697
Accounts receivable, net | ​ |  | 63,956
Due from factor, net | ​ |  | 387,884
Inventory | ​ |  | 2,941,755
Prepaid expenses and other current assets | ​ |  | 32,629
Property, equipment and software, net | ​ |  | 48,985
Goodwill | ​ |  | 3,711,322
Intangible assets | ​ |  | 7,403,800
Accounts payable | ​ |  | (615,706)
Accrued expenses and other liabilities | ​ |  | (227,321)
Purchase price consideration | ​ | $ | 14,000,000
Schedule of fair value of purchase price consideration | ​
​ | ​ | ​ | ​
Cash |  | $ | 500,000
Common stock |  | ​ | 8,025,542
Contingent consideration |  | ​ | 3,421,516
Purchase price consideration | ​ | $ | 11,947,058
Schedule of allocation of purchase price in regard to acquisition | ​
​ | ​ | ​ | ​
​ | ​ | Purchase Price
​ |  | Allocation
Cash and cash equivalents | ​ | $ | 24,335
Accounts receivable, net | ​ |  | 49,472
Due from factor, net | ​ | ​ | —
Inventory | ​ |  | 77,159
Prepaid expenses and other current assets | ​ |  | 69,715
Property, equipment and software, net | ​ |  | 83,986
Goodwill | ​ |  | 9,681,548
Intangible assets | ​ |  | 3,936,030
Accounts payable | ​ |  | (51,927)
Accrued expenses and other liabilities | ​ |  | (107,957)
Purchase price consideration | ​ | $ | 11,947,058
Schedule of business acquisition pro forma information | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year Ended
​ | ​ | December 31,
​ | ​ | 2022 | ​ | 2021
Net revenues | ​ | $ | 28,519,261 | ​ | $ | 34,635,426
Net loss | ​ | $ | (42,001,415) | ​ | $ | (33,171,473)
Net loss per common share | ​ | $ | (1,361.50) | ​ | $ | (10,870.25)
June 2023 Disposition |
BUSINESS COMBINATIONS AND DISPOSITION |
Schedule of assets and liabilities acquired in business combination | ​
​ |  | December 31, |
​ | ​ | 2022 |  | 2021 | ​
Cash and cash equivalents | ​ | $ | 7,666 | ​ | $ | 12,598 | ​
Inventory | ​ | ​ | 102,718 | ​ | ​ | 95,155 | ​
Accounts receivable, net | ​ | ​ | 45,018 | ​ | ​ | 22,010 | ​
Goodwill | ​ | ​ | 1,130,310 | ​ | ​ | 9,681,548 | ​
Intangible assets, net | ​ | ​ | 1,521,265 | ​ | ​ | 3,578,182 | ​
Other current and non-current assets | ​ | ​ | 62,703 | ​ | ​ | 161,740 | ​
Accounts payable | ​ | ​ | 81,991 | ​ | ​ | 54,981 | ​
Accrued expenses and other liabilities | ​ | ​ | 520,195 | ​ | ​ | 381,290 | ​
Deferred revenue | ​ | ​ | 202,129 | ​ | ​ | 276,397 | ​
Due to related parties | ​ | ​ | 1,008 | ​ | ​ | 21,361 | ​
Note payable - related party | ​ | ​ | 129,489 | ​ | ​ | 299,489 | ​
Loan payable | ​ | ​ | 284,059 | ​ | ​ | 148,900 | ​
June 2023 Disposition | Discontinued operations |
BUSINESS COMBINATIONS AND DISPOSITION |
Schedule of assets and liabilities acquired in business combination | ​
​ | ​ | Year Ended | ​
​ | ​ | December 31, | ​
​ | ​ | 2022 |  | 2021 | ​
​ | ​ | ​ | ​ | ​ | ​
Net revenues | ​ | $ | 3,637,620 | ​ | $ | 1,819,896 | ​
Cost of net revenues | ​ | ​ | 1,241,594 | ​ | ​ | 1,888,091 | ​
Gross profit (loss) | ​ | ​ | 2,396,026 | ​ | ​ | (68,195) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating expenses: | ​ | ​ | ​ | ​ | ​ | ​ | ​
General and administrative | ​ | ​ | 2,303,854 | ​ | ​ | 603,007 | ​
Sales and marketing | ​ | ​ | 931,650 | ​ | ​ | 540,873 | ​
Impairment | ​ | ​ | 10,036,238 | ​ | ​ | — | ​
Total operating expenses | ​ | ​ | 13,271,742 | ​ | ​ | 1,143,880 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Loss from operations | ​ | ​ | (10,875,716) | ​ | ​ | (1,212,075) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other income (expense): | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest expense | ​ | ​ | (52,927) | ​ | ​ | (44,828) | ​
Other non-operating income (expenses) | ​ | ​ | — | ​ | ​ | 233,030 | ​
Total other income (expense), net | ​ | ​ | (52,927) | ​ | ​ | 188,202 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income tax benefit (provision) | ​ | ​ | — | ​ | ​ | — | ​
Net loss from discontinued operations | ​ | $ | (10,928,643) | ​ | $ | (1,023,873) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Weighted average common shares outstanding - basic and diluted | ​ | ​ | 30,852 | ​ | ​ | 3,052 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net loss from discontinued operations per common share - basic | ​ | $ | (354.23) | ​ | $ | (335.52) | ​
Stateside |
BUSINESS COMBINATIONS AND DISPOSITION |
Schedule of fair value of purchase price consideration | ​
​ | ​ | ​ | ​
Cash |  | $ | 5,000,000
Common stock | ​ |  | 3,403,196
Purchase price consideration | ​ | $ | 8,403,196
Schedule of allocation of purchase price in regard to acquisition | ​
​ | ​ | ​ | ​
​ | ​ | Purchase Price
​ |  | Allocation
Cash and cash equivalents | ​ | ​ | 32,700
Accounts receivable, net | ​ |  | 154,678
Due from factor, net | ​ |  | 371,247
Inventory | ​ |  | 603,625
Prepaid expenses and other current assets | ​ |  | 7,970
Deposits | ​ |  | 9,595
Property, equipment and software, net | ​ | ​ | —
Goodwill | ​ |  | 2,104,056
Intangible assets | ​ |  | 5,939,140
Accounts payable | ​ |  | (374,443)
Accrued expenses and other liabilities | ​ |  | (445,372)
​ | ​ | $ | 8,403,196

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