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BALANCE SHEET COMPONENTS (Tables) | 12 Months Ended
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Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
SCHEDULE OF INVENTORIES | Inventories, net consists of the following: SCHEDULE OF INVENTORIES
|  | 2021 |  |  | 2020 |
|  | December 31, |
|  | 2021 (As Restated) |  |  | 2020 |
Materials |  | $ | 1,047,156 |  |  | $ | 1,238,332 |
Work in process |  |  | 7,540 |  |  |  | 84,203 |
Finished goods |  |  | 32,836,591 |  |  |  | 15,182,305 |
Total |  | $ | 33,891,287 |  |  | $ | 16,504,840 |
SCHEDULE OF EQUIPMENT | Equipment, net consists of the following: SCHEDULE OF EQUIPMENT
|  | December 31, |  |  | Estimated Useful |
|  | 2021 |  |  | 2020 |  |  | lives in years |
Computer hardware and software |  | $ | 447,092 |  |  | $ | 398,520 |  |  |  | 3 |
Machinery and equipment |  |  | 682,980 |  |  |  | 426,885 |  |  |  | 5 |
Molds, tools and dies |  |  | 997,313 |  |  |  | 760,563 |  |  |  | 5 |
Office furniture and fixtures |  |  | 85,699 |  |  |  | 64,128 |  |  |  | 5 |
|  |  | 2,213,084 |  |  |  | 1,650,096 |  |  |  |  |
Accumulated depreciation |  |  | (1,450,266 | ) |  |  | (1,195,030 | ) |  |  |  |
|  | $ | 762,818 |  |  | $ | 455,066 |  |  |  |  |
SCHEDULE OF INTANGIBLE ASSETS | Intangible assets consisted of the following at December 31, 2021 and 2020: SCHEDULE OF INTANGIBLE ASSETS
|  | Estimated |  |  | As of December 31, 2021 |  |  | As of December 31, 2020 |
|  | Useful |  |  | Gross |  |  |  |  |  |  |  |  | Gross |  |  |  |  |  |  |
|  | Life |  |  | Carrying |  |  | Accumulated |  |  |  |  |  | Carrying |  |  | Accumulated |  |  |  |
|  | (in years) |  |  | Amount |  |  | Amortization |  |  | Net |  |  | Amount |  |  | Amortization |  |  | Net |
Customized internal use software |  |  | 2.5 |  |  | $ | 230,106 |  |  | $ | (115,306 | ) |  | $ | 114,800 |  |  | $ | 230,106 |  |  | $ | (20,431 | ) |  | $ | 209,675 |
Customer relationships |  |  | 9.0 |  |  |  | 122,435 |  |  |  | (42,477 | ) |  |  | 79,958 |  |  |  | 122,435 |  |  |  | (28,768 | ) |  |  | 93,667 |
Acquired web domain |  |  | 5.0 |  |  |  | 86,732 |  |  |  | (18,792 | ) |  |  | 67,940 |  |  |  | 86,732 |  |  |  | (1,445 | ) |  |  | 85,287 |
|  |  |  |  |  | $ | 439,273 |  |  | $ | (176,575 | ) |  | $ | 262,698 |  |  | $ | 439,273 |  |  | $ | (50,644 | ) |  | $ | 388,629 |
SCHEDULE OF ANNUAL AMORTIZATION EXPENSES | The estimated annual amortization expense for each of the five succeeding years and thereafter is as follows: SCHEDULE OF ANNUAL AMORTIZATION EXPENSES
Years ended December 31, |  |  |
2022 |  | $ | 123,097 |
2023 |  |  | 54,065 |
2024 |  |  | 31,092 |
2025 |  |  | 29,609 |
2026 |  |  | 13,708 |
Thereafter |  |  | 11,127 |
Total |  | $ | 262,698 |
SCHEDULE OF ACCRUED EXPENSES | Accrued expenses consists of the following: SCHEDULE OF ACCRUED EXPENSES
|  | 2021 |  |  | 2020 |
|  | December 31, |
|  | 2021 |  |  | 2020 |
Inventory purchases |  | $ | 287,571 |  |  | $ | 1,458,850 |
Payroll and related benefits |  |  | 210,495 |  |  |  | 853,402 |
Professional fees |  |  | 229,597 |  |  |  | 618,308 |
Royalty costs |  |  | 1,588,025 |  |  |  | 1,906,439 |
Sales allowances |  |  | 1,958,050 |  |  |  | 1,559,847 |
Sales and use tax |  |  | 50,916 |  |  |  | 183,264 |
Other |  |  | 955,263 |  |  |  | 884,953 |
Total accrued other expenses |  | $ | 5,279,917 |  |  | $ | 7,465,063 |

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