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REPORTABLE OPERATING SEGMENTS | 9 Months Ended
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Sep. 30, 2022
Segment Reporting [Abstract] |
REPORTABLE OPERATING SEGMENTS | NOTE 15 – REPORTABLE OPERATING SEGMENTS See Note 1 – Business Organization and Nature of Operations for descriptions of our 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 The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -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 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
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