XML 48 R31.htm IDEA: XBRL DOCUMENT v3.23.3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value of Financial Instruments (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Liabilities:
Fair value of contingent consideration	$ 12,098,475	$ 12,179,476
Total	12,098,475
Outstanding as of Opening balance	18,223	6,265
Warrant liability		14,492,419
Outstanding as of Ending balance		18,223
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Initial recognition in connection with acquisition of Harper & Jones		3,421,516
Stock price guarantee per consulting agreement		67,000
Conversion into shares		(73,500)
Repayments to Harper & Jones seller	(645,304)
Harper & Jones, LLC
Liabilities:
Fair value of contingent consideration	1,400,000	4,244,460
Bailey LLC
Liabilities:
Fair value of contingent consideration	$ 10,698,475	7,935,016
Expected Volatility | Minimum
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Fair value of the contingent consideration	0.793
Expected Volatility | Maximum
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Fair value of the contingent consideration	0.889
Risk Free Interest Rate
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Fair value of the contingent consideration	0.0025
Expected share
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Fair value of the contingent consideration	0.05
Stock price | Harper & Jones, LLC
Liabilities:
Fair value of contingent consideration	$ 10,375,000
Stock price | Bailey LLC
Liabilities:
Fair value of contingent consideration	828,000
Level 2
Liabilities:
Warrant liability		18,223
Level 3
Liabilities:
Fair value of contingent consideration	12,098,475	12,179,476
Total	$ 12,098,475
Warrant liability		$ 14,474,196

X

- Definition

Amount of conversion into shares financial instrument classified as a liability of the fair value hierarchy.

+ References

No definition available.

+ Details

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

X

- Definition

Fair value of financial instrument classified as a liability measured using unobservable inputs that reflect the repayments to Harper and Jones seller.

+ References

No definition available.

+ Details

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

X

- Definition

Amount for initial recognition in connection with acquisition of Harper & Jones

+ References

No definition available.

+ Details

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

X

- Definition

Amount for stock price guarantee per consulting agreement.

+ References

No definition available.

+ Details

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

X

- Definition

Fair value at acquisition-date of the assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interests issued by the acquirer, including but not limited to, instruments or interests issued or issuable in consideration for the business combination.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (b)
-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 10
-Section 50
-Paragraph 2
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

+ Details

Name:	us-gaap_BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
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

Value of input used to measure contingent consideration liability from business combination.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

+ Details

Name:	us-gaap_BusinessCombinationContingentConsiderationLiabilityMeasurementInput
Namespace Prefix:	us-gaap_
Data Type:	xbrli:decimalItemType
Balance Type:	na
Period Type:	instant

X

- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

+ Details

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

X

- References

No definition available.

+ Details

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

X

- Definition

The amount that is required to be paid, determined under the conditions specified in the contract, if as of the reporting date, the holder of the share has exercised the right to or the shares are mandatorily redeemable after one year from the reporting date or operating cycle, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=109262807&loc=d3e22047-110879

+ Details

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

X

- Definition

The fair value of shares that would be issued, determined under the conditions specified in the contract if the settlement were to occur at the reporting date.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=109262807&loc=d3e22047-110879

+ Details

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

X

- Details

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

X

- Details

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

X

- Details

Name:	us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputPriceVolatilityMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MinimumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MaximumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputRiskFreeInterestRateMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputExercisePriceMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputSharePriceMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: