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LIABILITIES AND DEBT (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

LIABILITIES AND DEBT

Schedule of accrued expenses and other liabilities

​

​	​	​	​	​	​	​
​		June 30,			December 31,
​	​	2023		​	2022
Accrued expenses	​	$	503,927	​	$	668,714
Reserve for returns	​		—	​		307,725
Payroll related liabilities	​		4,009,812	​		2,618,870
Sales tax liability	​		277,800	​		262,765
Other liabilities	​		247,398	​		78,845
​	​	$	5,038,937	​	$	3,936,920

​

​	​	​	​	​	​	​
​		December 31,
​	​	2022		​	2021
Accrued expenses	​	$	668,714	​	$	178,819
Reserve for returns	​		307,725	​		33,933
Payroll related liabilities	​		2,618,870	​		1,183,598
Sales tax liability	​		262,765	​		225,804
Due to seller	​	​	—	​	​	396,320
Other liabilities	​		78,845	​		59,613
​	​	$	3,936,920	​	$	2,078,087

Summary of the convertible notes

​

​	​	​	​	​	​	​	​	​	​
​		​	​		Unamortized			Convertible Note
​	​	Principal		​	Debt Discount		​	Payable, Net
Balance, December 31, 2022	​	$	4,100,000	​	$	(1,378,200)	​	$	2,721,800
Repayments of notes	​		(4,000,000)	​		—	​		(4,000,000)
Amortization of debt discount	​		—	​		689,100	​		689,100
Loss on extinguishment of debt	​		—	​		689,100	​		689,100
Balance, June 30, 2023	​	$	100,000	​	$	—	​	$	100,000

​

​	​	​	​	​	​	​	​	​	​
​		​	​		Unamortized			Convertible Note
​		Principal			Debt Discount			Payable, Net
Balance, December 31, 2020	​	$	100,000	​	$	—	​	$	100,000
Issuance of Oasis note, net of issuance costs	​		5,265,000	​		(715,000)	​		4,550,000
Issuance of FirstFire First note, net of issuance costs	​		1,575,000	​		(315,000)	​		1,260,000
Issuance of Second FirstFire note, net of issuance costs	​		2,625,000	​		(530,000)	​		2,095,000
Derivative liability in connection with notes	​		—	​		(3,204,924)	​		(3,204,924)
Amortization of debt discount	​		—	​		801,538	​		801,538
Balance, December 31, 2021	​	​	9,565,000	​	​	(3,963,386)	​	​	5,601,614
Proceeds from issuance of notes	​	​	8,943,750	​	​	(1,992,500)	​	​	6,951,250
Repayments of notes	​	​	(4,943,750)	​	​	—	​	​	(4,943,750)
Conversion of notes into common stock	​	​	(9,465,000)	​	​	—	​	​	(9,465,000)
Warrant and common shares issued with convertible notes	​	​	—	​	​	(1,368,741)	​	​	(1,368,741)
Derivative liability in connection with notes	​	​	—	​	​	(559,957)	​	​	(559,957)
Amortization of debt discount	​	​	—	​	​	6,506,384	​	​	6,506,384
Balance, December 31, 2022	​	$	4,100,000	​	$	(1,378,200)	​	$	2,721,800

summary of promissory notes payable, net

​

​	​	​	​	​	​	​
​		June 30,			December 31,
​	​	2023		​	2022
Bailey Note	​	$	3,500,000	​	$	3,500,000
Sundry Note	​		—	​		5,500,000
March 2023 Notes - principal	​		2,458,750	​		—
March 2023 Notes - unamortized debt discount	​		(344,911)	​		—
Promissory note payable, net	​	$	5,613,839	​	$	9,000,000

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