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BUSINESS COMBINATIONS AND DISPOSITION (Tables)

12 Months Ended

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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