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DISCONTINUED OPERATIONS (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

DISCONTINUED OPERATIONS

Schedule of components of disposition

​

​	​	​	​
Cash payment due to H&J Seller		$	(229,000)
Common shares issued to H&J Seller*	​		(1,357,043)
Total fair value of consideration received (given)	​	$	(1,586,043)
Carrying amount of assets and liabilities	​
Cash and cash equivalents	​		18,192
Accounts receivable, net	​		55,782
Prepaid expenses and other current assets	​		25,115
Goodwill	​		1,130,311
Intangible assets, net	​		1,246,915
Deposits	​		4,416
Accounts payable	​		(40,028)
Accrued expenses and other liabilities	​		(734,068)
Deferred revenue	​		(18,347)
Due to related parties	​		(1,008)
Contingent consideration	​	​	(1,400,000)
Loan payable	​		(219,894)
Note payable - related party	​		(129,489)
Total carrying amount of assets and liabilities	​		(62,103)
Loss on disposition of business	​	$	(1,523,940)

* Represents the fair value of 78,103 shares of common stock issued to D. Jones.

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​		Three Months Ended						Six Months Ended
​	​	June 30,					​	June 30,
​	​	2023			2022		​	2023			2022
Net revenues	​	$	686,627	​	$	1,089,569	​	$	1,405,482	​	$	1,892,849
Cost of net revenues	​		292,107	​		328,915	​		565,621	​		605,413
Gross profit	​		394,520	​		760,654	​		839,861	​		1,287,436
Operating expenses:	​			​			​			​
General and administrative	​		189,751	​		449,508	​		520,582	​		896,873
Sales and marketing	​		169,875	​		332,723	​		346,167	​		515,775
Distribution	​		—	​		—	​		—	​		—
Change in fair value of contingent consideration	​		—	​		—	​		—	​		—
Total operating expenses	​		359,626	​		782,231	​		866,749	​		1,412,648
Income (loss) from operations	​		34,894	​		(21,577)	​		(26,888)	​		(125,212)
Other income (expense):	​			​			​			​
Interest expense	​		(3,003)	​		(29,828)	​		(11,675)	​		(40,862)
Loss on disposition of business	​		(1,523,940)	​		—	​		(1,523,940)	​		—
Other non-operating income (expenses)	​		—	​		—	​		—	​		—
Total other income (expense), net	​		(1,526,944)	​		(29,828)	​		(1,535,615)	​		(40,862)
Income tax benefit (provision)	​		—	​		—	​		—	​		—
Net income (loss) from discontinued operations	​	$	(1,492,050)	​	$	(51,404)	​	$	(1,562,503)	​	$	(166,074)
Weighted average common shares outstanding - basic	​		246,809	​		14,329	​		236,824	​		9,836
Weighted average common shares outstanding - diluted	​		834,604	​		14,329	​		824,619	​		9,836
Net income (loss) from discontinued operations per common share - basic	​	$	(6.05)	​	$	(3.59)	​	$	(6.60)	​	$	(16.88)
Net income (loss) from discontinued operations per common share - diluted	​	$	(6.05)	​	$	(3.59)	​	$	(6.60)	​	$	(16.88)

Schedule of due to/ from factor

​

​	​	​	​	​	​	​
​		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

​

​	​	​	​	​	​	​
​		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

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