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REPORTABLE OPERATING SEGMENTS (Tables) | 9 Months Ended
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Sep. 30, 2022
Segment Reporting [Abstract] |
SUMMARY OF OPERATING SEGMENTS | SUMMARY OF OPERATING SEGMENTS
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
|  | For The Three Months Ended |  |  | For The Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Muscle Maker Grill Division |  | $ | 1,128,533 |  |  | $ | 1,529,837 |  |  | $ | 3,541,189 |  |  | $ | 4,193,246 |
Pokemoto Division |  |  | 1,285,735 |  |  |  | 1,054,311 |  |  |  | 3,758,407 |  |  |  | 1,558,603 |
Non-traditional (Hybrid) Division |  |  | 68,266 |  |  |  | 159,074 |  |  |  | 297,010 |  |  |  | 514,331 |
SuperFit Foods Division |  |  | 341,025 |  |  |  | 558,457 |  |  |  | 1,076,795 |  |  |  | 1,102,992 |
Revenues |  | $ | 2,823,559 |  |  | $ | 3,301,679 |  |  | $ | 8,673,401 |  |  | $ | 7,369,172 |
Operating Income (Loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Muscle Maker Grill Division |  | $ | (94,627 | ) |  | $ | (53,776 | ) |  | $ | (519,786 | ) |  | $ | (571,013 | )
Pokemoto Division |  |  | (112,657 | ) |  |  | 17,506 |  |  |  | (54,538 | ) |  |  | 194,157 |
Non-Traditional (Hybrid) Division |  |  | (132,404 | ) |  |  | (329,323 | ) |  |  | (401,843 | ) |  |  | (899,561 | )
SuperFit Division |  |  | 1,755 |  |  |  | 72,812 |  |  |  | 86,255 |  |  |  | 38,976 |
Corporate and unallocated G&A expenses (a) |  |  | (1,251,246 | ) |  |  | (1,133,978 | ) |  |  | (3,702,579 | ) |  |  | (6,094,869 | )
Unallocated operating other income (expense) (b) |  |  | (372,531 | ) |  |  | (192,718 | ) |  |  | (1,094,613 | ) |  |  | (313,003 | )
Operating Loss |  | $ | (1,961,710 | ) |  | $ | (1,619,477 | ) |  | $ | (5,687,104 | ) |  | $ | (7,645,313 | )
Gain in debt extinguishment |  |  | - |  |  |  | 200,000 |  |  |  | 141,279 |  |  |  | 1,075,974 |
Interest expense, net |  |  | 11,309 |  |  |  | (16,859 | ) |  |  | (17,128 | ) |  |  | (53,629 | )
Other non-operating income (expense) |  |  | 55,283 |  |  |  | 1,006,152 |  |  |  | 21,394 |  |  |  | 1,232,461 |
Change in fair value of accrued compensation |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 127,500 |
Loss before income taxes |  | $ | (1,895,118 | ) |  | $ | (430,184 | ) |  | $ | (5,541,559 | ) |  | $ | (5,263,007 | )
(a) | Includes charges related to corporate expense that the Company does not allocate to the respective divisions. For the nine months ended September 30, 2022, and 2021, largest portion of this expense relates to corporate payroll, benefits and other compensation expense of $2,383,801 $2,425,184, respectively, professional fees of $382,866 and $1,872,836, respectively and consulting fees of $73,665 and $1,105,827, respectively. For the three months ended September 30, 2022, and 2021, largest portion of this expense relates to payroll, benefits and other compensation expense of $807,283 and $598,966, respectively, professional fees of $134,886 and $295,599, respectively and consulting fees of $10,015 and $23,278, respectively.
(b) | This includes amortization of intangible assets and corporate depreciation of fixed assets. See Note 7.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 + Details
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