XML 138 R121.htm IDEA: XBRL DOCUMENT v3.23.3

LIABILITIES AND DEBT - Convertible Debt (Details) - USD ($)		6 Months Ended		12 Months Ended
	Apr. 01, 2021	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
LIABILITIES AND DEBT
Amortization of debt issuance costs				$ 6,500,000
Issuance of convertible notes payable				3,280,360	$ 2,779,910
Derivative liability in connection with convertible note				559,957	3,204,924
Proceeds from Issuance of Debt				237,500
Convertible Debt
LIABILITIES AND DEBT
Amortization of debt discount		$ 689,100	$ 1,724,291	6,506,384	801,538
Principal				4,100,000	9,565,000	$ 100,000
Unamortized debt discount				1,378,200	3,963,386
Debt Conversion, Converted Instrument, Shares Issued			350
Convertible Debt 2020 Regulation CF Offering
LIABILITIES AND DEBT
Outstanding principal and accrued interest upon closing of IPO					$ 16,942
Conversion of shares					12,786
Convertible Debt 2020 Regulation CF Offering | Convertible Debt
LIABILITIES AND DEBT
Issuance costs					$ 69,627
Amortization of debt issuance costs					27,894
Proceeds from Issuance of Debt					$ 473,650	450,308
Debt Instrument, Interest Rate, Stated Percentage					6.00%
Convertible Debt 2020 Regulation D Offering
LIABILITIES AND DEBT
Outstanding principal and accrued interest upon closing of IPO		$ 100,000		100,000	$ 100,000
Amortization of debt issuance costs					100,000
Default interest expense					132,609
Proceeds from Issuance of Debt					755,000
Convertible Debt 2020 Regulation D Offering | IPO
LIABILITIES AND DEBT
Outstanding principal and accrued interest upon closing of IPO					$ 185,000
Convertible Debt 2020 Regulation D Offering | Convertible Debt
LIABILITIES AND DEBT
Debt instrument term					9 months
Proceeds from Issuance of Debt					$ 55,000	$ 800,000
Debt Instrument, Interest Rate, Stated Percentage					14.00%
Convertible Debt 2020 Regulation D Offering | Debt Converted Into Common Stock | Convertible Debt
LIABILITIES AND DEBT
Debt Conversion, Converted Instrument, Shares Issued	181
Convertible Debt 2019 Regulation D Offering | Convertible Debt
LIABILITIES AND DEBT
Debt instrument term							36 months
Proceeds from Issuance of Debt							$ 799,280
Debt Instrument, Interest Rate, Stated Percentage							12.00%
Convertible Debt 2019 Regulation D Offering | Debt Converted Into Common Stock | Convertible Debt
LIABILITIES AND DEBT
Debt Conversion, Converted Instrument, Shares Issued	145
December Notes
LIABILITIES AND DEBT
Principal				4,000,000
Unamortized debt discount				1,278,200
Other financing fees				$ 50,000

X

- Definition

Amount of Converted issuance costs recognized as debt discounts.

+ References

No definition available.

+ Details

Name:	dbgi_DebtConversionConvertedIssuanceCostsRecognizedAsDebtDiscount
Namespace Prefix:	dbgi_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of other financing fees.

+ References

No definition available.

+ Details

Name:	dbgi_DebtInstrumentOtherFinancingFees
Namespace Prefix:	dbgi_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of derivative liability in connection with convertible note in noncash transactions.

+ References

No definition available.

+ Details

Name:	dbgi_DerivativeLiabilityInConnectionWithConvertibleNote
Namespace Prefix:	dbgi_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Number of shares converted from outstanding principal and interest of IPO.

+ References

No definition available.

+ Details

Name:	dbgi_InitialPublicOfferingConversionOfShares
Namespace Prefix:	dbgi_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Outstanding principal and accrued interest from IPO.

+ References

No definition available.

+ Details

Name:	dbgi_InitialPublicOfferingOutstandingPrincipalAndUnpaidInterest
Namespace Prefix:	dbgi_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Interest expense upon default of conversion.

+ References

No definition available.

+ Details

Name:	dbgi_InterestExpenseUponDefault
Namespace Prefix:	dbgi_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI https://asc.fasb.org/extlink&oid=124435984&loc=d3e28541-108399

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1F
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.8)
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

+ Details

Name:	us-gaap_AmortizationOfDebtDiscountPremium
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of amortization expense attributable to debt issuance costs.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(8))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1F
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399

+ Details

Name:	us-gaap_AmortizationOfFinancingCosts
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or payments in the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=126999549&loc=d3e4332-108586

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=126999549&loc=d3e4304-108586

+ Details

Name:	us-gaap_DebtConversionConvertedInstrumentSharesIssued1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 4
-Subparagraph (b)(1)
-URI https://asc.fasb.org/extlink&oid=123466204&loc=SL6031897-161870

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(16))
-URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(16))
-URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878

+ Details

Name:	us-gaap_DebtInstrumentCarryingAmount
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Contractual interest rate for funds borrowed, under the debt agreement.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22(a)(1))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_DebtInstrumentInterestRateStatedPercentage
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

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:	us-gaap_DebtInstrumentLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

No definition available.

+ Details

Name:	us-gaap_DebtInstrumentTerm
Namespace Prefix:	us-gaap_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount, after accumulated amortization, of debt discount.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI https://asc.fasb.org/extlink&oid=124435984&loc=d3e28541-108399

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI https://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1D
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611

+ Details

Name:	us-gaap_DebtInstrumentUnamortizedDiscount
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The cash inflow during the period from additional borrowings in aggregate debt. Includes proceeds from short-term and long-term debt.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 14
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3255-108585

+ Details

Name:	us-gaap_ProceedsFromIssuanceOfDebt
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The cash inflow from a borrowing supported by a written promise to pay an obligation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 14
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3255-108585

+ Details

Name:	us-gaap_ProceedsFromNotesPayable
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	us-gaap_LongtermDebtTypeAxis=us-gaap_ConvertibleDebtMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtInstrumentAxis=dbgi_ConvertibleDebt2020RegulationCfOfferingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtInstrumentAxis=dbgi_ConvertibleDebt2020RegulationDOfferingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtConversionByUniqueDescriptionAxis=dbgi_DebtConvertedIntoCommonStockMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtInstrumentAxis=dbgi_ConvertibleDebt2019RegulationDOfferingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtInstrumentAxis=dbgi_ConvertiblePromissoryNotesDecember2022Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: