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RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables) | 12 Months Ended
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Dec. 31, 2021
Accounting Changes and Error Corrections [Abstract] |
SCHEDULE OF OF THE RESTATEMENT ON EACH FINANCIAL STATEMENT LINE ITEMS | The following tables summarize the effect of the restatement on each financial statement line items as of the December 31, 2021 SCHEDULE OF OF THE RESTATEMENT ON EACH FINANCIAL STATEMENT LINE ITEMS DSS, INC. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021
|  | As Previously Reported |  |  | Adjustments |  |  | As Restated |
Consolidated Balance Sheets as of December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Inventory |  | $ | 10,380,000 |  |  | $ | (2,119,000 | ) |  | $ | 8,261,000 |
Total current assets |  |  | 82,424,000 |  |  |  | (2,119,000 | ) |  |  | 80,305,000 |
Total assets |  |  | 284,826,000 |  |  |  | (2,119,000 | ) |  |  | 282,707,000 |
Accumulated deficit |  |  | (132,384,000 | ) |  |  | (2,119,000 | ) |  |  | (134,503,000 | )
Total stockholders’ equity |  |  | 200,304,000 |  |  |  | (2,119,000 | ) |  |  | 198,185,000 |
Total liabilities and stockholders’ equity |  |  | 284,826,000 |  |  |  | (2,119,000 | ) |  |  | 282,707,000 |
Consolidated Statements of Operations Income (Loss) for the year ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Cost of revenue, exclusive of depreciation and amortization |  | $ | 12,271,000 |  |  | $ | 2,119,000 |  |  | $ | 14,390,000 |
Total costs and expenses |  |  | 41,684,000 |  |  | $ | 2,119,000 |  |  |  | 43,803,000 |
Operating loss |  |  | (21,409,000 | ) |  | $ | (2,119,000 | ) |  |  | (23,528,000 | )
(Loss) income from continuing operations before income taxes |  |  | (38,082,000 | ) |  | $ | (2,119,000 | ) |  |  | (40,201,000 | )
(Loss) income from continuing operations |  |  | (34,050,000 | ) |  | $ | (2,119,000 | ) |  |  | (36,169,000 | )
Net (loss) income |  |  | (31,921,000 | ) |  | $ | (2,119,000 | ) |  |  | (34,040,000 | )
Net (loss) income attributable to common stockholders |  |  | (31,000,000 | ) |  | $ | (2,119,000 | ) |  |  | (33,119,000 | )
Basic earnings per share |  |  | (0.64 | ) |  |  | (0.04 | ) |  |  | (0.68 | )
Diluted earnings per share |  |  | (0.64 | ) |  |  | (0.04 | ) |  |  | (0.68 | )
Consolidated Statements of Cash Flows for the year ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Net (loss) income from continuing operations |  | $ | (34,050,000 | ) |  | $ | (2,119,000 | ) |  | $ | (36,169,000 | )
Inventory |  |  | (8,425,000 | ) |  |  | 2,119,000 |  |  | $ | (6,306,000 | )
Consolidated Statements of Changes in Stockholders’ Equity for the year ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Net loss, accumulated deficit |  | $ | (31,000,000 | ) |  | $ | (2,119,000 | ) |  | $ | (33,119,000 | )
Accumulated deficit |  |  | (132,382,000 | ) |  | $ | (2,119,000 | ) |  | $ | (134,501,000 | )

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794 + Details
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