LogicMark (LGMK) 10-K15 Apr 222021 FY Annual reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2021	Apr. 12, 2022	Jun. 30, 2021
Document Information Line Items
Entity Registrant Name	LogicMark, Inc.
Trading Symbol	LGMK
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		9,593,378
Entity Public Float			$ 45,003,895
Amendment Flag	false
Entity Central Index Key	0001566826
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	001-36616
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-0678374
Entity Address, Address Line One	2801 Diode Lane
Entity Address, City or Town	Louisville
Entity Address, State or Province	KY
Entity Address, Postal Zip Code	40299
City Area Code	(502)
Local Phone Number	442-7911
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Auditor Firm ID	688
Auditor Name	Marcum LLP
Auditor Location	Costa Mesa, CA

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current Assets
Cash	$ 12,044,415	$ 4,387,416
Restricted cash	210,131	150,130
Accounts receivable, net	98,749	133,719
Inventory, net	1,237,280	767,351
Prepaid expenses and other current assets	849,190	455,553
Total Current Assets	14,439,765	5,894,169
Property and equipment:
Equipment	410,444	554,130
Furniture and fixtures	35,761	68,126
Tooling and molds	9,427	304,089
Property and equipment, gross	455,632	926,345
Accumulated depreciation	(455,632)	(897,137)
Property and equipment, net		29,208
Right-of-use assets	248,309	306,786
Goodwill	10,958,662	15,479,662
Other intangible assets, net of accumulated amortization of $3,366,105 and $2,604,290, respectively	4,476,647	5,238,462
Total Assets	30,123,383	26,948,287
Current Liabilities
Accounts payable	492,431	2,748,814
Accrued expenses	849,285	1,315,260
Short-term debt		346,390
Term loan facility - current		2,062,500
Total Current Liabilities	1,341,716	6,472,964
Term loan facility, net of debt discount of $137,855 and deferred debt issuance costs of $713,119		8,182,403
Other long-term liabilities	385,196	1,326,409
Total Liabilities	1,726,912	15,981,776
Commitments and Contingencies
Series C Preferred Stock
Series C Preferred Stock, par value $0.0001 per share: 2,000 shares designated; 200 shares issued and outstanding as of December 31, 2021 and 2020	1,807,300	1,807,300
Stockholders’ Equity
Preferred Stock, par value $0.0001 per share: 10,000,000 shares authorized
Series F Preferred Stock, par value $0.0001 per share: 1,333,333 shares designated; 173,333 shares issued and outstanding as of December 31, 2021, aggregate liquidation preference of $520,000 as of December 31, 2021	520,000
Common Stock, par value $0.0001 per share: 100,000,000 shares authorized; 9,163,039 and 4,061,997 issued and outstanding as of December 31, 2021 and 2020	917	407
Additional paid-in capital	104,725,115	74,586,801
Accumulated deficit	(78,656,861)	(65,427,997)
Total Stockholders’ Equity	26,589,171	9,159,211
Total Liabilities, Series C Preferred Stock and Stockholders’ Equity	$ 30,123,383	$ 26,948,287

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - USD ($)	12 Months Ended
Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Other intangible assets, net of amortization (in Dollars)	$ 3,366,105	$ 2,604,290
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	9,163,039	4,061,997
Common stock, shares outstanding	9,163,039	4,061,997
Series C Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares designated	2,000	2,000
Preferred stock, shares issued	200	200
Preferred stock, shares outstanding	200	200
Series F Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares designated	1,333,333	1,333,333
Preferred stock, shares issued	173,333
Preferred stock, shares outstanding	173,333
Preferred Stock, liquidation preference (in Dollars)	$ 520,000
Term Loan Facility
Net of debt discount (in Dollars)	137,855	137,855
Deferred debt issuance costs (in Dollars)	$ 713,119	$ 713,119

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
Statements of Operations - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenues	$ 10,022,115	$ 11,442,803
Costs of goods sold	4,341,611	3,766,555
Gross Profit	5,680,504	7,676,248
Operating Expenses
General and administrative	6,703,106	5,280,951
Selling and marketing	1,238,195	1,872,441
Research and development	765,659	1,108,934
Goodwill impairment	4,521,000
Total Operating Expenses	13,227,960	8,262,326
Operating Loss	(7,547,456)	(586,078)
Other Income and (Expense)
Interest expense	(1,423,611)	(2,254,020)
Forgiveness of PPP loan and accrued interest	349,176
Warrant modification expense	(2,881,729)
Total Other Expense, Net	(3,956,164)	(2,254,020)
Loss before Income Taxes	(11,503,620)	(2,840,098)
Income tax (expense) benefit	(204,269)	(24,886)
Net Loss	(11,707,889)	(2,864,984)
Preferred stock dividends, including deemed dividend on Series E convertible preferred stock in 2021 and Series D convertible preferred stock in 2020	(2,341,391)	(858,922)
Net Loss Applicable to Common Stockholders	$ (14,049,280)	$ (3,723,906)
Net Loss Per Share - Basic and Diluted (in Dollars per share)	$ (2.23)	$ (1.14)
Weighted Average Number of Common Shares Outstanding - Basic and Diluted (in Shares)	6,307,907	3,258,953

Changes in Stockholders_ Equity

Changes in Stockholders’ Equity - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2019		$ 301	$ 68,518,379	$ (61,804,091)	$ 6,714,589
Balance (in Shares) at Dec. 31, 2019		3,004,885
Issuance of stock options for services			160,000		160,000
Issuance of Series D preferred stock, net	$ 2,000,000				2,000,000
Issuance of Series D preferred stock, net (in Shares)	1,515,152
Conversion of Series D preferred stock to common stock	$ (2,000,000)	$ 30	1,999,970
Conversion of Series D preferred stock to common stock (in Shares)	(1,515,152)	303,030
Deemed dividend related to beneficial conversion feature of Series D preferred stock			758,922	(758,922)
Issuance of common stock and warrants for cash		$ 45	1,864,483		1,864,528
Issuance of common stock and warrants for cash (in Shares)		451,348
Exercise of common stock purchase warrants for cash		$ 26	1,279,833		1,279,859
Exercise of common stock purchase warrants for cash (in Shares)		257,972
Shares issued in connection with the management incentive plan for 2017, 2018 and 2019		$ 5	200,790		200,795
Shares issued in connection with the management incentive plan for 2017, 2018 and 2019 (in Shares)		44,762
Fees incurred in connection with equity offerings			(95,576)		(95,576)
Series C preferred stock dividend			(100,000)		(100,000)
Net loss				(2,864,984)	(2,864,984)
Balance at Dec. 31, 2020		$ 407	74,586,801	(65,427,997)	9,159,211
Balance (in Shares) at Dec. 31, 2020		4,061,997
Issuance of stock and stock options for services		$ 27	648,930		648,957
Issuance of stock and stock options for services (in Shares)		266,560
Issuance of Series E preferred stock, net	$ 4,000,003				4,000,003
Issuance of Series E preferred stock, net (in Shares)	1,476,016
Conversion of Series E preferred stock to common stock	$ (4,000,003)	$ 29	3,999,974
Conversion of Series E preferred stock to common stock (in Shares)	(1,476,016)	295,203
Deemed dividend related to beneficial conversion feature of Series E preferred stock			1,480,801	(1,480,801)
Issuance of Series F preferred stock, net	$ 3,999,999				3,999,999
Issuance of Series F preferred stock, net (in Shares)	1,333,333
Conversion of Series F preferred stock to common stock	$ (3,479,999)	$ 66	3,479,933
Conversion of Series F preferred stock to common stock (in Shares)	(1,160,000)	656,604
Exercise of common stock purchase warrants for cash		$ 58	6,835,007		6,835,065
Exercise of common stock purchase warrants for cash (in Shares)		578,374
Exercise of common stock purchase warrants on a cashless basis		$ 42	(42)
Exercise of common stock purchase warrants on a cashless basis (in Shares)		423,933
Warrant modification expense recorded in connection with the issuance of replacement warrants			2,881,729		2,881,729
Shares issued in connection with the management incentive plan for 2018 and 2019		$ 1	80,455		80,456
Shares issued in connection with the management incentive plan for 2018 and 2019 (in Shares)		13,283
Sale of common stock and warrants pursuant to a registration statement on Form S-1		$ 279	11,834,443		11,834,722
Sale of common stock and warrants pursuant to a registration statement on Form S-1 (in Shares)		2,788,750
Fractional shares issued in the 1-for-10 stock split		$ 3	(3)
Fractional shares issued in the 1-for-10 stock split (in Shares)		24,640
Shares issued as stock compensation		$ 5	287,995		288,000
Shares issued as stock compensation (in Shares)		50,000
Common stock issued for dividends		$ 0	19,584	(19,584)
Common stock issued for dividends (in Shares)		3,695
Series F preferred stock dividends				(20,590)	(20,590)
Series C preferred stock dividends			(840,000)		(840,000)
Fees incurred in connection with equity offerings			(570,492)		(570,492)
Net loss				(11,707,889)	(11,707,889)
Balance at Dec. 31, 2021	$ 520,000	$ 917	$ 104,725,115	$ (78,656,861)	$ 26,589,171
Balance (in Shares) at Dec. 31, 2021	173,333	9,163,039

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities
Net loss	$ (11,707,889)	$ (2,864,984)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	29,208	65,847
Stock based compensation	936,957	160,000
Amortization of debt discount	137,855	106,215
Amortization of intangible assets	761,815	761,815
Amortization of deferred debt issuance costs	713,119	549,446
Non-cash charge for modification of warrant terms	2,881,729
Goodwill impairment	4,521,000
Forgiveness of PPP loans and accrued interest	(349,176)
Deferred taxes	195,576
Changes in operating assets and liabilities:
Accounts receivable	34,970	(95,193)
Inventory	(469,929)	535,928
Prepaid expenses and other current assets	(393,638)	(170,058)
Accounts payable	(2,256,383)	658,245
Accrued expenses	(949,135)	(20,220)
Total Adjustments	5,793,969	2,552,025
Net Cash Used in Operating Activities	(5,913,920)	(312,959)
Net Cash Provided by Investing Activities
Cash flows from Financing Activities
Proceeds from sale of common stock and warrants	11,834,722	1,279,859
Proceeds from exercise of common stock warrants	6,835,065	1,864,528
Proceeds received in connection with issuance of Series D preferred stock, net		2,000,000
Proceeds received in connection with issuance of Series E preferred stock, net	4,000,003
Proceeds received in connection with issuance of Series F preferred stock, net	3,999,999
Term loan repayment	(11,095,877)	(2,212,500)
Proceeds from PPP loan		346,390
Fees paid in connection with equity offerings	(570,492)	(65,152)
Preferred stock dividends	(300,000)	(100,000)
Termination fee upon early payment of term loan	(1,072,500)
Net Cash Provided by Financing Activities	13,630,920	3,113,125
Net Increase in Cash and Restricted Cash	7,717,000	2,800,166
Cash and Restricted Cash - Beginning of Year	4,537,546	1,737,380
Cash and Restricted Cash - End of Year	12,254,546	4,537,546
Cash paid during the periods for:
Interest	617,336	1,619,151
Taxes	93,313	10,014
Non-cash investing and financing activities:
Accrued fees incurred in connection with equity offerings		30,424
Accrued preferred stock dividends	94,933	25,000
Common stock issued in connection with management incentive plans	80,456	200,794
Common stock issued for dividends	19,584
Issuance of common stock in connection with conversion of Series D preferred stock		2,000,000
Conversion of Series E preferred stock to common stock	4,000,003
Conversion of Series F preferred stock to common stock	$ 3,479,999

Organization And Principal Busi

Organization And Principal Business Activities	12 Months Ended
Organization And Principal Business Activities	Dec. 31, 2021
Accounting Policies [Abstract]
ORGANIZATION AND PRINCIPAL BUSINESS ACTIVITIES	NOTE 1 - ORGANIZATION AND PRINCIPAL BUSINESS ACTIVITIES LogicMark, Inc. (“LogicMark” or the “Company”), formerly called Nxt-ID, Inc., was incorporated in the State of Delaware on February 8, 2012. LogicMark operates its business in one segment and provides personal emergency response systems (PERS), health communications devices, and IoT technology that creates a connected care platform. The Company’s devices give people the ability to receive care at home and confidence to age independently. LogicMark revolutionized the PERS industry by incorporating two-way voice communication technology directly in the medical alert pendant and providing life-saving technology at a price point everyday consumers could afford. The PERS technologies are sold through dealers and distributors, as well as to the United States Veterans Health Administration. The Company manufactures and distributes non-monitored and monitored personal emergency response systems sold through the United States Department of Veterans Affairs, healthcare durable medical equipment dealers and distributors and monitored security dealers and distributors. On December 30, 2021, the Company’s two operating subsidiaries, LogicMark LLC and 3D-ID LLC, were merged into Nxt-ID, Inc. and the separate legal existences of LogicMark LLC and 3D-ID LLC ceased. On February 28, 2022, the name of the Company was changed to LogicMark, Inc.

Liquidity and Management Plans

Liquidity and Management Plans	12 Months Ended
Liquidity and Management Plans	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND MANAGEMENT PLANS	NOTE 2 - LIQUIDITY AND MANAGEMENT PLANS The Company generated an operating loss of $7,547,456 and a net loss of $11,707,889 for the year ended December 31, 2021. As of December 31, 2021, the Company had cash and stockholders’ equity of $12,044,415 and $26,589,171, respectively. At December 31, 2021, the Company had a working capital of $13,098,049 compared to a working capital deficiency as of December 31, 2020 of $578,795. During the year ended December 31, 2021, the Company received proceeds of $26,669,788 from the issuance of common stock and warrants, and the exercise of common stock purchase warrants. Given the Company’s cash position at December 31, 2021 and its projected cash flow from operations, the Company believes that it will have sufficient capital to sustain operations for a period of one year following the date of this filing. The Company may also raise funds through equity or debt offerings to accelerate the execution of its long-term strategic plan to develop and commercialize its core products and to fulfill its product development commitments.

Basis of Presentation

Basis of Presentation	12 Months Ended
Basis of Presentation	Dec. 31, 2021
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 3 – BASIS OF PRESENTATION Net loss per share and all share data for the year December 31, 2020 have been retroactively adjusted to reflect the reverse stock split that occurred in October 2021, in accordance with ASC 260-10-55-12, Restatement of EPS Data. See Note 9. Certain prior year amounts have been reclassified to conform to the current year presentation.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 4 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES USE OF ESTIMATES IN THE FINANCIAL STATEMENTS The preparation of financial statements in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s management evaluates these significant estimates and assumptions, including those related to the fair value of acquired assets and liabilities, stock-based compensation, income taxes, allowance for doubtful accounts, long-lived assets, and inventories, and other matters that affect the financial statements and disclosures. Actual results could differ from those estimates. CASH The Company considers all highly liquid securities with an original maturity date of three months or less when purchased to be cash equivalents. Due to their short-term nature, cash equivalents are carried at cost, which approximates fair value. At December 31, 2021 and 2020, the Company had no cash equivalents. RESTRICTED CASH At December 31, 2021 and 2020, the Company had restricted cash of $210,131 and $150,130, respectively. Restricted cash includes amounts held back by the Company’s third-party credit card processor for potential customer refunds, claims and disputes and held as collateral for company credit cards. Cash and restricted cash, as presented on the statements of cash flows, consists of $12,044,415 and $210,131 as of December 31, 2021, respectively, and $4,387,416 and $150,130 as of December 31, 2020. CONCENTRATIONS OF CREDIT RISK Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company maintains its cash balances in large well-established financial institutions located in the United States. At times, the Company’s cash balances may be uninsured or in deposit accounts that exceed the Federal Deposit Insurance Corporation (“FDIC”) insurance limits. REVENUE RECOGNITION The Company’s revenues consist of product sales to either end customers or to distributors. The Company’s revenues are derived from contracts with customers, which are in most cases customer purchase orders. For each contract, the promise to transfer the control of the products, each of which is individually distinct, is considered to be the identified performance obligation. As part of the consideration promised in each contract, the Company evaluates the customer’s credit risk. Our contracts do not have any financing components, as payment terms are generally due net 30 days after the invoice date. The Company’s products are almost always sold at fixed prices. In determining the transaction price, we evaluate whether the price is subject to any refunds, due to product returns or adjustments due to volume discounts, rebates or price concessions to determine the net consideration we expect to be entitled to. The Company’s sales are recognized at a point-in-time under the core principle of recognizing revenue when control transfers to the customer, which generally occurs when the Company ships or delivers the product from its fulfillment center to our customers, when our customer accepts and has legal title of the goods, and the Company has a present right to payment for such goods. Based on the respective contract terms, most of our contracts revenues are recognized either (i) upon shipment based on free on board (“FOB”) shipping point, or (ii) when the product arrives at its destination. For the years ended December 31, 2021 and 2020, none of our sales were recognized over time. SALES TO DISTRIBUTORS AND RESELLERS Sales to certain distributors and resellers are made under terms allowing limited rights of return of the Company’s products held in their inventory or upon sale to their end customers. The Company maintains a reserve for unprocessed and estimated future price adjustments claims and returns as a refund liability. The reserve is recorded as a reduction to revenue in the same period that the related revenue is recorded and is calculated based on an analysis of historical claims and returns over a period of time to appropriately account for current pricing and business trends. Similarly, sales returns and allowances are recorded based on historical return rates, as a reduction to revenue with a corresponding reduction to cost of sales for the estimated cost of inventory that is expected to be returned. These reserves were not material upon the adoption of Topic 606 on January 1, 2018, nor were they material in the balance sheet at December 31, 2021 and 2020. SHIPPING AND HANDLING Amounts billed to customers for shipping and handling are included in revenues. The related freight charges incurred by the Company are included in cost of goods sold and were $492,566 and $524,481, respectively, for the years ended December 31, 2021 and 2020. ACCOUNTS RECEIVABLE For the years ended December 31, 2021 and 2020, the Company’s revenues primarily included shipments of the LogicMark products . Accounts receivable is stated at net realizable value. The Company regularly reviews accounts receivable balances and adjusts the receivable reserves as necessary whenever events or circumstances indicate the carrying value may not be recoverable. At December 31, 2021 and 2020, the Company had an allowance for doubtful accounts of $5,411 and $126,733, respectively. INVENTORY The Company measures inventory at the lower of cost or net realizable value, defined as estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company performs regular reviews of inventory quantities on hand and evaluates the realizable value of its inventories. The Company adjusts the carrying value of the inventory as necessary with estimated valuation reserves for excess, obsolete, and slow-moving inventory by comparing the individual inventory parts to forecasted product demand or production requirements. The inventory is valued at the lower of cost or net realizable value with cost determined using the first-in, first-out method. As of December 31, 2021, inventory was comprised of $1,237,280 in finished goods on hand. In addition, during 2021 we wrote down inventory totaling $314,000. As of December 31, 2020 inventory was comprised of $199,523 in raw materials and $567,828 in finished goods on hand. The Company is required to prepay for certain inventory with certain vendors until credit terms can be established. As of December 31, 2021 and 2020, $559,938 and $332,475 respectively, of prepayments made for inventory is included in prepaid expenses and other current assets on the balance sheet. LONG-LIVED ASSETS Long-lived assets, such as property and equipment, and other intangibles are evaluated for impairment whenever events or changes in circumstances indicate the carrying value of an asset may not be recoverable. When indicators exist, the Company tests for the impairment of the definite-lived assets based on the undiscounted future cash flow the assets are expected to generate over their remaining useful lives, compared to the carrying value of the assets. If the carrying amount of the assets is determined not to be recoverable, a write-down to fair value is recorded. Management estimates future cash flows using assumptions about expected future operating performance. Management’s estimates of future cash flows may differ from actual cash flow due to, among other things, technological changes, economic conditions or changes to the Company’s business operations. PROPERTY AND EQUIPMENT Property and equipment consisting of furniture, fixtures and tooling is stated at cost. The costs of additions and improvements are generally capitalized and expenditures for repairs and maintenance are expensed in the period incurred. When items of property and equipment are sold or retired, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is included in income. Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful life of the respective asset as follows: Equipment 5 years Furniture and fixtures 3 to 5 years Tooling and molds 2 to 3 years GOODWILL Goodwill is reviewed annually in the fourth quarter, or when circumstances indicate that an impairment may have occurred. The Company first performs a qualitative assessment of goodwill impairment, which considers factors such as market conditions, performance compared to forecast, business outlook and unusual events. If the qualitative assessment indicates a possible goodwill impairment, goodwill is then quantitatively tested for impairment. The Company may elect to bypass the qualitative assessment and proceed directly to the quantitative test. If a quantitative goodwill impairment test is required, the fair value is determined using a variety of assumptions including estimated future cash flows using applicable discount rates (income approach) and comparisons to other similar companies (market approach). As part of the annual evaluation of goodwill in 2021, the Company determined that it is more likely than not that the carrying value of goodwill exceeded its fair value, and therefore an impairment write-down was required. During the year ended December 31, 2021, the Company wrote down the carrying value of goodwill by $4,521,000. See Note 5. OTHER INTANGIBLE ASSETS The Company’s intangible assets are related to the acquisition of LogicMark and are included in other intangible assets in the Company’s balance sheet at December 31, 2021 and 2020. At December 31, 2021, the other intangible assets are comprised of patents of $2,072,984; trademarks of $915,619; and customer relationships of $1,488,044. At December 31, 2020, the other intangible assets are comprised of patents of $2,445,709; trademarks of $978,494; and customer relationships of $1,814,259. The Company amortizes these intangible assets using the straight-line method over their estimated useful lives which for the patents, trademarks and customer relationships are 11 years, 20 years, and 10 years, respectively. During the years ended December 31, 2021 and 2020, the Company had amortization expense of $761,815 each year. Amortization expense estimated for each of the next five fiscal years, 2022 through 2026, is expected to be approximately $762,000 per year for the first four years, $619,000 for the fifth year, and fully amortized in 2036. CONVERTIBLE INSTRUMENTS The Company applies the accounting standards for derivatives and hedging and for distinguishing liabilities from equity when accounting for hybrid contracts that feature conversion options. The accounting standards require companies to separate conversion options from their host instruments and account for them as free-standing derivatives according to certain criteria. The criteria include circumstances in which (i) the economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics and risks of the host contract, (ii) the hybrid instrument that embodies both the embedded derivative and the host contract is not re-measured at fair value under generally accepted accounting principles with changes in fair value reported in earnings as they occur and (iii) a separate instrument with the same terms as the embedded derivative would be considered a derivative. The derivative is subsequently marked to market at each reporting date based on current fair value, with the changes in fair value reported in the results of operations. Conversion options with variable settlement features such as provisions to adjust the conversion price upon subsequent issuances of at exercise prices more favorable than that in the hybrid contract generally result in their separation from the host instrument. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. The debt discounts under these arrangements are amortized over the earlier of (i) the term of the related debt using the straight-line method which approximates the interest rate method or (ii) conversion of the debt. The amortization of debt discount is included as interest expense included in other income and expenses in the statements of operations. DERIVATIVE FINANCIAL INSTRUMENTS The Company does not use derivatives to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Derivative financial instruments accounted for as liabilities are initially recorded at fair value and then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivatives, the Company uses the Black-Scholes or binomial option valuation model to value the derivatives at inception and on subsequent valuation dates. The Company accounts for conversion features that are embedded within the Company’s convertible notes payable that do not have fixed settlement provisions as a separate derivative. In addition, warrants issued by the Company that do not have fixed settlement provisions are also treated as derivatives. The classification of derivatives, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative could be required within 12 months of the balance sheet date. INCOME TAXES The Company uses the asset and liability method of accounting for income taxes. Income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740-10-30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740-10-40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company will classify as income tax expense any interest and penalties. The Company has no material uncertain tax positions for any of the reporting periods presented. Generally, the tax authorities may examine tax returns for three years from the date of filing. The Company has filed all of its tax returns for all prior periods through December 31, 2020. STOCK-BASED COMPENSATION The Company accounts for share-based awards exchanged for employee services at the estimated grant date fair value of the award. The Company accounts for equity instruments issued to non-employees at their fair value on the measurement date. The measurement of stock-based compensation is subject to periodic adjustment as the underlying equity instrument vests or becomes non-forfeitable. Stock-based compensation charges are amortized over the vesting period or as earned. Stock-based compensation is recorded in the same component of operating expenses as if it were paid in cash. The Company generally issues new shares of common stock to satisfy conversion and warrant exercises. NET LOSS PER SHARE Basic loss per share was computed using the weighted average number of common shares outstanding. Diluted loss per share includes the effect of diluted common stock equivalents. Potentially dilutive securities from the exercise of stock options to purchase 36,467 shares of common stock and warrants to purchase 4,295,380 shares of common stock as of December 31, 2021 were excluded from the computation of diluted net loss per share because the effect of their inclusion would have been anti-dilutive. Potentially dilutive securities from the exercise of stock options to purchase 33,527 shares of common stock and warrants to purchase 1,569,007 shares of common stock as of December 31, 2020 were excluded from the computation of diluted net loss per share because the effect of their inclusion would have been anti-dilutive. RESEARCH AND DEVELOPMENT Research and development costs consist of expenditures incurred during the course of planned research and investigation aimed at the discovery of new knowledge, which will be useful in developing new products or processes. The Company expenses all research and development costs as incurred. RECENT ACCOUNTING PRONOUNCEMENTS Recent accounting standards that have been issued or proposed by FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s financial statements upon adoption.

Goodwill Impairment

Goodwill Impairment	12 Months Ended
Goodwill Impairment	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL IMPAIRMENT	NOTE 5 – GOODWILL IMPAIRMENT The Company performed a goodwill impairment analysis in 2021 and determined that the carrying value of its goodwill exceeded its fair value by approximately $4,521,000. As a result, the Company recorded a non-cash impairment charge to write down goodwill by that amount. The fair value was determined using the income approach. The Company believes the income approach is the most reliable indicator of fair value since it incorporates future estimated revenue and expense for the company that the market approach does not directly incorporate. In addition to future estimated revenue and expenses, the determination of fair value includes a discount rate assumption. As of December 31, 2020, the Company determined that there were no indicators present to suggest that it was more likely than not that the fair value of goodwill was less than the carrying amount. The Company’s goodwill relates entirely to the acquisition of LogicMark LLC in 2016 .

Accrued Expenses

Accrued Expenses	12 Months Ended
Accrued Expenses	Dec. 31, 2021
Payables and Accruals [Abstract]
ACCRUED EXPENSES	NOTE 6 - ACCRUED EXPENSES Accrued expenses consist of the following: December 31, 2021 2020 Salaries, payroll taxes and vacation $ 54,229 $ 130,093 Consulting fees - - Merchant bank fees 17,853 19,754 State income taxes 0 38,672 Professional fees 104,500 226,794 Management incentives 285,000 500,419 Interest expense - 128,187 Lease liability 64,346 54,476 Dividends – Series C and F Preferred Stock 94,933 25,000 Other 228,424 191,865 Totals $ 849,285 $ 1,315,260

Fair Value Measurements

Fair Value Measurements	12 Months Ended
Fair Value Measurements	Dec. 31, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 7 - FAIR VALUE MEASUREMENTS The fair value of financial instruments is defined as an exit price, which is the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants. The degree of judgment used in measuring the fair value of assets and liabilities generally correlates to the level of pricing observability. Financial assets and liabilities with readily available, actively quoted prices or for which fair value can be measured from quoted prices in active markets generally have more pricing observability and require less judgment in measuring fair value. Conversely, financial assets and liabilities that are rarely traded or not quoted have less price observability and are generally measured at fair value using valuation models that require more judgment. These valuation techniques involve some level of management estimation and judgment, the degree to which depends on the price transparency of the asset, liability or market and the nature of the asset or liability. The Company has categorized its financial assets and liabilities measured at fair value into a three-level hierarchy. Valuation Hierarchy ASC 820, “Fair Value Measurements and Disclosures,” establishes a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows. ● Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. ● Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. ● Level 3 inputs are unobservable inputs based on the Company’s own assumptions used to measure assets and liabilities at fair value. The classification of a financial asset or liability within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. Cash and accounts payable approximate their fair values due to their short maturities. The Company’s other financial instruments, at December 31, 2020, include its convertible notes payable. The carrying value of these instruments approximate fair value, as they bear terms comparable to market, for obligations with similar terms and maturities. The Company measures the fair value of financial assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company maximizes the use of observable inputs and minimizes the use of unobservable inputs when measuring fair value.

Debt

Debt	12 Months Ended
Debt	Dec. 31, 2021
Debt Disclosure [Abstract]
DEBT	NOTE 8 - DEBT On May 3, 2019, the Company completed the closing of a $16,500,000 senior secured term loan with the lenders and CrowdOut Capital LLC, as administrative agent. The Company used the proceeds from the term loan to repay its existing term loan facility with Sagard Holdings Manager LP and to pay other costs related to the refinancing. The original maturity date of the term loan was May 3, 2022, later extended to March 22, 2023, and required the Company to make minimum principal payments amortized over 96 months. During the year ended December 31, 2021, the Company made scheduled principal repayments totaling $1,031,250, a $5,000,000 voluntary principal prepayment, a prepayment premium of $125,000, further voluntary prepayments of $4,000,000 in 2021, and fully repaid the loan in July 2021 with a voluntary payment of $1,064,627 with cash primarily provided by the issuance of equity securities and warrant exercises. The prepayment premium is included in interest expense in the statement of operations. The Company incurred $412,500 in original issue discount for closing related fees charged by the lender. During the year ended December 31, 2021 and 2020, the Company amortized $137,855 and $106,215, respectively, of the original issue discount into interest expense in the statement of operations. At December 31, 2021 the original issue discount was fully written off. The Company also incurred $1,831,989 in deferred debt issue costs related to the term loan. During the year ended December 31, 2021 and 2020, the Company amortized $713,119 and $549,446, respectively, of the deferred debt issue costs into interest expense in the statement of operations. At December 31, 2021 deferred debt issuance costs was fully written off. The Company was also obligated to pay an exit fee of $1,072,500 to CrowdOut Capital by December 1, 2021. On November 1, 2021, the Company paid the exit fee in its entirety, which is reflected as interest expense in the Statement of Operations. As of December 31, 2021, the Company had no senior debt obligations. Paycheck Protection Program In May 2020, of the Company received loans from Bank of America, NA totaling $346,390, pursuant to the Paycheck Protection Program (the “PPP”) under Division A, Title I of the Coronavirus Aid, Relief, and Economic Security Act, which was enacted on March 27, 2020. The loans were to mature in May 2022, and bear interest at 1.00% per year, payable monthly commencing in November 2020. The Company used the proceeds for payroll, payroll taxes, and group healthcare benefits. Under the terms of the loan agreements, certain amounts of the loans may be forgiven if they are used for qualifying expenses, as described in the loan agreements. The Company applied for forgiveness of the loans and was notified in March and May 2021 by the Small Business Administration that the repayment of the loans of $346,390 plus accrued interest of $2,786 had been forgiven. The income from forgiveness of both the loans and accrued interest is included in other income in the Company’s statement of operations for the year ended December 31, 2021.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 9 – STOCKHOLDERS’ EQUITY October 2021 Reverse stock split On October 15, 2021, the Company announced that the shareholders had approved a reverse split of its common stock and Series C Preferred at a ratio of 1 for 10. As a result of the reverse split, each 10 pre-split shares of common stock outstanding and each 10 pre-split shares of Series C Preferred stock outstanding were automatically exchanged for one new share of each without any action on the part of the holders. The number of outstanding common shares was reduced from approximately 88.3 million shares to approximately 8.8 million shares, and the number of outstanding Series C preferred shares was reduced from 2,000 shares to 200 shares. The reverse stock split did not affect the total number of shares of capital stock, including Series C Preferred Stock, that the company is authorized to issue. Earnings per share and all share data for the year ended December 31, 2020 has been retroactively adjusted to reflect the reverse stock split in accordance with ASC 260-10-55-12, Restatement of EPS Data. September 2021 Offering On September 15, 2021, the Company sold an aggregate of (i) 2,788,750 shares of common stock, par value $0.0001 per share, and (ii) accompanying warrants to purchase up to an aggregate of 2,788,750 shares of Common Stock, at an exercise price of $4.95 per share, both of which include the underwriter’s full over-allotment option to purchase an additional 363,750 shares of common stock. The shares and the warrants were offered and sold to the public pursuant to the Company’s registration statement on Form S-1, as amended (File No. 333-259105), filed by the Company with the Securities and Exchange Commission (the “SEC”) under the Securities Act of 1933, as amended (the “Securities Act”), which became effective on September 14, 2021. The Warrants were not immediately exercisable, as the Company did not have a sufficient number of shares of Common Stock to reserve for issuance for the Warrants until the date (the “Initial Exercise Date”) that the Company’s stockholders approved an amendment to the Company’s certificate of incorporation to affect a reverse stock split of the shares of Common Stock so that there were a sufficient number of shares of Common Stock for issuance upon exercise of the Warrants. The Warrants became exercisable on the Initial Exercise Date (the effective date of the reverse stock split) and will terminate five years after the Initial Exercise Date. The exercise price of the Warrants is subject to customary adjustments for stock dividends, stock splits and other subdivisions, combinations and re-classifications, and was reset on the date of the Company’s reverse stock split to the lower of (i) the closing price per share of the Common Stock immediately prior to the reverse stock split, giving effect to the reverse stock split and (ii) the exercise price then in effect. The Warrants are also exercisable on a cashless basis under certain circumstances, any time after the Initial Exercise Date, pursuant to the formula set forth in the Warrants. On October 15, 2021, after shareholder and Board approval of the reverse stock split, the exercise price for the Warrants was adjusted to $3.956 per share. The reverse stock split and exercise price was retroactively reported in accordance with ASC 260-10-55-12, Restatement of EPS Data. On the Closing Date, the Company received gross proceeds of approximately $12.5 million, before deducting underwriting discounts and commissions and estimated Offering expenses. The Company intends to use the net proceeds from the Offering primarily for new product development, marketing, working capital and liability reduction purposes. August 2021 Offering On August 13, 2021, the Company entered into a securities purchase agreement with institutional accredited investors providing for an aggregate investment of $3,999,999 for the issuance by the Company of (i) 1,333,333 shares of Series F Convertible Preferred Stock, par value $0.0001 per share, of the Company (the “Series F Preferred Stock”) convertible into shares of common stock, par value $0.0001 per share, of the Company that are issuable upon conversion of shares of Series F Preferred Stock; (ii) warrants, with a term of five and a half years exercisable after February 16, 2022, to purchase an aggregate of up to 666,667 shares of Common Stock at an exercise price of $7.80 per share. The securities issued to the investors were exempt from registration under the Securities Act of 1933, as amended, or the Securities Act, in reliance on Section 4(a)(2) thereof and Rule 506 of Regulation D thereunder, based on representations made by the investors, their prior relationship with the Company, and the absence of any general solicitation. The Company used the net proceeds from this offering for working capital and liability reduction purposes. In the quarter ended September 30, 2021, 1,160,000 shares of Series F preferred stock were converted into 656,604 shares of common stock. On October 15, 2021, after shareholder and Board approval of the reverse stock split, the exercise price for the Warrants was adjusted to $4.95 per share, and was retroactively reported in accordance with ASC 260-10-55-12, Restatement of EPS Data. February 2021 Offering On February 2, 2021, the Company closed a registered direct offering and concurrent private placement pursuant to which the Company issued (i) an aggregate of 1,476,016 shares of Series E preferred stock, convertible into up to 295,203 shares of common stock, (ii) common stock purchase warrants to purchase up to 100,000 shares of common stock at an exercise price of $12.30 per share, which were exercisable immediately and had a term of five years, and (iii) common stock purchase warrants to purchase up to 195,203 shares of common stock at an exercise price of $12.30 per share with a term of five and one-half years first exercisable nine months after issuance, for gross proceeds of $4,000,003, before deducting any offering expenses. The Company used the net proceeds from this offering for working capital and liability reduction purposes. In February 2021, 1,476,016 shares of Series E preferred stock were converted into 295,203 shares of common stock. Also in February 2021 the Company recorded a deemed dividend of $1,480,801 from the beneficial conversion feature associated with the issuance of the Series E convertible preferred stock and warrants. January 2021 Warrant exchange On January 8, 2021, the Company entered into a Warrant Amendment and Exercise Agreement (the “Amendment”) with holders (the “Holder”) of a common stock purchase warrant, dated April 4, 2019, previously issued by the Company (the “Original Warrant”). In consideration for each exercise of the Original Warrant within 45 calendar days of the Amendment, in addition to the issuance of the Warrant Shares, the Company agreed to deliver a new warrant to purchase shares of the Company’s common stock equal to the number of Original Warrants that the Holder exercised, at an exercise price of $15.25 per share, which represents the average Nasdaq Official Closing Price of the common stock for the five trading days immediately preceding the date of the Amendment (the “New Warrants”). The Investor held Original Warrants exercisable for up to 246,913 shares of common stock. In the first quarter of 2021, the Investor subsequently exercised all 246,913 Original Warrants within the 45 day period, and received 246,913 New Warrants in addition to the Warrant shares. The Company recorded a warrant modification expense of $2,881,729 for the three months ended March 31, 2021 resulting from the issuance of 246,913 replacement warrants with an exercise price of $1.525 for warrants that were exercised during the quarter. December 2020 Offering On December 18, 2020, the Company closed a registered direct offering and concurrent private placement pursuant to which the Company issued (i) an aggregate of 1,515,151 shares of Series D preferred stock, convertible into 303,030 shares of common stock, (ii) common stock purchase warrants to purchase up to 100,000 shares of common stock at an exercise price of $4.90 per share, which were exercisable immediately and had a term of five years, and (iii) common stock purchase warrants to purchase up to 505,060 shares of common stock at an exercise price of $4.90 per share with a term of five years and immediately exercisable, for gross proceeds of $2,000,000, before deducting offering expenses. The Company used the net proceeds from this offering for working capital, new product initiatives and other general corporate purposes. On December 21, 2020, all 1,515,151 shares of Series D preferred stock were converted into 303,030 shares of common stock. During the year ended December 31, 2020, the Company recorded a deemed dividend of $758,922 from the beneficial conversion feature associated with the issuance of the Series D convertible preferred stock and warrants. July 2020 Offering On July 14, 2020, the Company closed a registered direct offering and concurrent private placement of (i) an aggregate of 377,851 shares of the Company’s common stock, par value $0.0001 per share; (ii) pre-funded warrants to purchase up to 73,497 shares of Common Stock at an exercise price of $0.10 per share; (iii) registered warrants, with a term of five years exercisable immediately , to purchase up to 157,972 shares of Common Stock at an exercise price of $5.00 per share; and (iv) unregistered warrants, with a term of five and one-half years first exercisable six months after issuance, to purchase up to 375,000 shares of Common Stock at an exercise price of $6.50 per share, for gross proceeds of $1,864,528, before deducting offering expenses. The Company used the net proceeds from this Offering for working capital, new product initiatives and other general corporate purposes. On July 28, 2020, the Company received proceeds of $7,350 in connection with the exercise of 73,497 pre-funded warrants to purchase common stock at an exercise price of $0.10 per share. Series C Preferred Stock In May 2017, the Company authorized Series C Preferred Stock. Holders of Series C Preferred Stock are entitled to receive dividends of 15% per year, payable in cash. For the years ended December 31, 2021 and 2020, the Company recorded Series C Preferred Stock dividends of $300,000 and $100,000 respectively. In addition, in 2021 the Company entered into a settlement agreement and paid $540,000 of dividends to settle a lawsuit filed by Giesecke+Devrient Mobile Security America, Inc over the calculation of prior dividends. The Series C Preferred Stock may be redeemed by the Company at the Company’s option in cash at any time, in whole or in part, upon payment of the stated value of the Series C Preferred Stock and unpaid dividends. If a “fundamental change” occurs, the Series C Preferred Stock shall be immediately redeemed in cash equal to the stated value of the Series C Preferred Stock, and unpaid dividends. A fundamental change includes but is not limited to any change in the ownership of at least fifty percent of the voting stock; liquidation or dissolution; or the common stock ceases to be listed on the market upon which it currently trades. The holders of the Series C Preferred Stock are entitled to vote on any matter submitted to the stockholders of the Company for a vote. One share of Series C Preferred Stock carries the same voting rights as one share of common stock. A redeemable equity security is to be classified as temporary equity if it is conditionally redeemable upon the occurrence of an event that is not solely within the control of the issuer. Upon the determination that such events are probable, the equity security would be classified as a liability. Given the Series C Preferred Stock contains a fundamental change provision, the security is considered conditionally redeemable. Therefore, the Company has classified the Series C Preferred Stock as temporary equity in the balance sheets at December 31, 2021 and 2020 until such time that events occur that indicate otherwise. Warrants The following table summarizes the Company’s warrants outstanding and exercisable at December 31, 2021 and 2020: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Warrants Price In Years Value Outstanding at January 1, 2020 697,322 $ 28.30 3.53 - Issued 1,139,032 5.40 5.00 - Exercised (257,972 ) 5.00 - - Cancelled (9,375 ) 401.00 - - Outstanding and Exercisable at December 31, 2020 1,569,007 $ 13.30 4.10 $ 10,850,158 Issued 3,897,534 $ 5.26 4.77 - Exercised (1,002,307 ) 9.07 - - Cancelled (168,854 ) 38.32 - - Outstanding and Exercisable at December 31, 2021 4,295,380 $ 6.02 4.59 -

Stock Incentive Plans

Stock Incentive Plans	12 Months Ended
Stock Incentive Plans	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
STOCK INCENTIVE PLANS	NOTE 10 – STOCK INCENTIVE PLANS 2013 Long-Term Stock Incentive Plan On January 4, 2013, the Company’s stockholders approved the Company’s Long-Term Stock Incentive Plan (“LTIP”). The maximum number of shares of common stock that may be issued under the LTIP, including stock awards, stock issued to the Company’s Board, and stock appreciation rights, is limited to 10% of the common shares outstanding on the first business day of any fiscal year. During the year ended December 31, 2021, the Company issued a total of 36,467 stock options to four non-employee Board directors. The weighted average exercise price of these stock options was approximately $4.39 per share and the stock options were fully vested at the issuance date. The aggregate fair value of the shares issued to the directors was $160,000. During the year ended December 31, 2020, the Company issued a total of 33,527 options to four non-employee Board directors. The weighted average exercise price of these stock options was approximately $4.80 per share and the stock options were fully vested at the issuance date. The aggregate fair value of the shares issued to the directors was $160,000. 2017 Stock Incentive Plan On August 24, 2017, the Company’s stockholders approved the 2017 Stock Incentive Plan (“2017 SIP”). The aggregate maximum number of shares of common stock that may be issued under the 2017 SIP is limited to 10% of the outstanding shares of common stock, calculated on the first business day of each fiscal year. Under the 2017 SIP, options which are forfeited or terminated, settled in cash in lieu of shares of common stock, or settled in a manner such that shares are not issued, will again immediately become available to be issued. If shares of common stock are withheld from payment of an award to satisfy tax obligations with respect to the award, those shares of common stock will be treated as shares that have been issued under the 2017 SIP and will not again be available for issuance. During the year ended December 31, 2021, the Company issued 13,283 shares of common stock with an aggregate fair value of $80,456 to certain employees related to the Company’s 2019 and 2018 management incentive plan. During the year ended December 31, 2020, the Company issued 44,762 shares of common stock with an aggregate fair value of $200,794 to certain employees related to the Company’s 2019, 2018, and 2017 management incentive plan. During the years ended December 31, 2021 and 2020, the Company accrued $285,000 and $200,000, respectively of management and employee bonus expense.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11– INCOME TAXES For financial reporting purposes, income before income taxes includes the following components: Years Ended December 31, 2021 2020 Loss before income taxes: United States $ (11,503,620 ) $ (2,840,098 ) Foreign - - Loss before income taxes: $ (11,503,620 ) $ (2,840,098 ) The expense (benefit) for income taxes consists of: December 31, 2021 2020 Current income tax provision Federal - - State 9,007 24,886 Foreign - - 9,007 24,886 Deferred income tax (benefit) Federal 69,117 - State 126,145 - Foreign - - 195,262 - Total income tax provision (benefit) $ 204,269 $ 24,886 Reconciliation between the ETR on income from continuing operations and the statutory tax rate is as follows: December 31, 2021 2020 Provision at Federal statutory rate 21.00 % 21.00 % State income taxes, net of state valuation allowance -0.94 % -2.63 % Warrant modification expense -5.26 % 0.00 % Other permanent tax adjustments .63 % 2.39 % Change in Federal valuation allowance -14.34 % -21.64 % Prior period adjustments -2.86 % 0.00 % Provision for income taxes (1.77 )% (0.88 )% In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, Management believes that significant uncertainty exists with respect to future realization of all of the deferred tax assets and has therefore established a full valuation allowance. The valuation allowance increased by $2.9 million for the year ended December 31, 2021, compared to the increase of $0.6 million for the year ended December 31, 2020. The significant components of the Company’s deferred tax assets and liabilities are as follows: December 31, 2021 2020 Deferred tax assets: Net operating loss carryforward $ 12,268,170 $ 10,290,985 Tax credits 205,028 205,028 Lease liabilities 71,309 68,596 Accruals and reserves 105,394 213,627 Capital loss carryforwards 2,678,907 2,619,921 Intangible assets 457,935 336,067 Stock compensation 227,190 - Federal effect of state taxes 26,490 - Other 9,145 2,836 Total deferred tax assets before valuation allowance: 16,049,568 13,737,060 Valuation allowance (15,675,392 ) (12,744,883 ) Deferred tax assets, net of valuation allowance 374,176 992,177 Deferred tax liabilities: Right-of-use assets (69,736 ) (68,240 ) Taxable goodwill (500,073 ) (923,937 ) Total deferred tax liabilities (569,809 ) (992,177 ) Net deferred tax liability $ (195,633 ) - The net deferred tax liability as of December 31, 2021 and 2020 principally relates to our goodwill deferred tax liability, which has an indefinite reversal pattern. This deferred tax liability only partially serves as source of income for the realization of deferred tax assets with an indefinite loss carryforward period. As of December 31, 2021, the Company had US federal and state net operating loss (“NOLs”) carryovers of $48,180,504 and $47,200,800 respectively before tax effect. Federal and state NOL’s generated through December 31, 2017 are available to offset future taxable income, which expire beginning in 2032. Federal NOL’s generated for years starting after December 31, 2017 are available to offset future taxable income indefinitely. State NOL’s generated for years starting after December 31, 2017 that are available to offset future taxable income indefinitely vary by state. The Company has Federal capital loss carryovers of $11,779,190 at December 31, 2021, which expire in 2024. The Company also has state capital loss carryovers of $3,966,439 at December 31, 2021, which begin to expire in 2024, and have no carryback period. In addition, the Company had tax credit carryforwards of $205,028 at December 31, 2021 that will be available to reduce future tax liabilities. The tax credit carryforwards will begin to expire beginning in 2032. In accordance with Section 382 of the Internal Revenue Code, deductibility of the Company’s NOLs may be subject to an annual limitation in the event of a change of control. The Company has not determined whether a change of control has occurred as of December 31, 2021 with respect to the LogicMark NOLs and therefore no limitation under Section 382 has been computed. Management will review for such limitations before any of the LogicMark NOLs are utilized against future taxable income. The Company has no material uncertain tax positions for any of the reporting periods presented. No interest or penalty expense was recorded during the year or has been accrued as of December 31, 2021 or 2020. The Company does not expect any material changes to any uncertain tax positions in the next twelve months. The Company has filed all of its tax returns for all prior periods through December 31, 2020 and intends to timely file the income tax returns for the period ending December 31, 2021. The Company is subject to taxation in the United States and various states. As of December 31, 2021, the Company is not under examination by any taxing authority, however all of the Company’s U.S. and state income tax returns remain open to examination.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 - COMMITMENTS AND CONTINGENCIES LEGAL MATTERS In connection with the sale of Fit-Pay, Inc., Giesecke+Devrient Mobile Security America, Inc. (“GDMSAI”) identified a disagreement with the Company over calculation of dividends with respect to GDMSAI’s Series C Non-Convertible Voting Preferred Stock (the “Series C”) of the Company and on August 13, 2020, GDMSAI sued the Company in Delaware Chancery Court seeking, among other things, $540,000 of dividends that it believes are owed to it pursuant to the terms of the Series C. In March 2021, a Delaware Chancery granted GDMSAI summary judgment on the merits, holding that relevant dividend language required a perpetually paid dividend once the $50 million threshold had been achieved. On August 11, 2021, the Company entered into a settlement agreement whereby the Company would pay $540,000 of dividends plus $55,000 of pre-judgement interest, but no post-judgement interest. The settlement was fully paid in the third and fourth quarter of 2021. As previously disclosed, on February 24, 2020, Michael J. Orlando (“Orlando”), as purported shareholder representative (the “Shareholder Representative”), and other former stockholders of Fit Pay, Inc. (collectively, the “Plaintiffs”) filed a lawsuit in the United States District Court for the Southern District of New York against the Company, CrowdOut Capital, LLC (“CrowdOut”), and Garmin International, Inc. (“Garmin”). Plaintiff’s Second Amended Complaint, dated July 30, 2020 (the “Complaint”), alleges that the Company breached certain contractual obligations under a merger agreement, dated May 23, 2017, between Fit Pay, Inc. and the Company, regarding certain future, contingent earnout payments. The Complaint sought unspecified monetary damages from the defendants. In an Amended Answer and Counterclaim filed September 9, 2020, the Company denied all liability and sought, inter alia, damages caused by Orlando’s alleged wrongdoing. On October 15, 2020, the court authorized the Company to make a motion for summary judgment and stayed all discovery pending resolution of, among other things, that motion. On March 31, 2022, the court granted the Company’s motion of summary judgment and also dismissed the Company’s counterclaims, thus concluding the litigation. From time to time, the Company may be involved in various claims and legal actions arising in the ordinary course of our business. Other than the above, there is no action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency, self-regulatory organization or body pending or, to the knowledge of the executive officers of the Company or any of our subsidiaries, threatened against or affecting our company, or any of our subsidiaries in which an adverse decision could have a material adverse effect upon our business, operating results, or financial condition. COMMITMENTS The Company leases office space and equipment, in the U.S., which is classified as operating leases expiring at various dates. The Company determines if an arrangement qualifies as a lease at the lease inception. Operating lease liabilities are recorded based on the present value of the future lease payments over the lease term, assessed as of the commencement date. The Company’s real estate lease, which is for office space and a fulfillment center, with a lease term of 5 years expiring in August 2025. The Company has elected to account for the lease and non-lease components (insurance and property taxes) as a single lease component for its real estate leases. Lease payments, which includes lease components and non-lease components, are included in the measurement of the Company’s lease liabilities to the extent that such payments are either fixed amounts or variable amounts based on a rate or index (fixed in substance) as stipulated in the lease contract. Any actual costs in excess of such amounts are expensed as incurred as variable lease cost. The Company’s lease agreements generally do not specify an implicit borrowing rate, and as such, the Company uses its incremental borrowing rate to calculate the present value of the future lease payments. The discount rate represents a risk-adjusted rate on a secured basis and is the rate at which the Company would borrow funds to satisfy the scheduled lease liability payment streams. The Company entered into a new five-year lease agreement in June 2020 for new warehouse space located in Louisville, Kentucky. The monthly rent which commenced in September 2020 is $6,000 per month and increases approximately 3% annually thereafter. The ROU asset value added as a result of this new lease agreement was $279,024. The Company’s ROU asset and lease liability accounts reflect the inclusion of this lease in the Company’s balance sheet as of December 31, 2021. The Company’s lease agreements include options for the Company to either renew or early terminate the lease. Renewal options are reviewed at lease commencement to determine if such options are reasonably certain of being exercised, which could impact the lease term. When determining if a renewal option is reasonably certain of being exercised, the Company considers several factors, including significance of leasehold improvements on the property, whether the asset is difficult to replace, or specific characteristics unique to the lease that would make it reasonably certain that the Company would exercise the option. In most cases, the Company has concluded that renewal and early termination options are not reasonably certain of being exercised by the Company and thus not included in the Company’s ROU asset and lease liability. For the year ended December 31, 2021, total operating lease cost was $90,986 and is recorded in cost of sales and selling, general and administrative expenses, dependent on the nature of the leased asset. The operating lease cost is recognized on a straight-line basis over the lease term. The following summarizes (i) the future minimum undiscounted lease payments under the non-cancelable lease for each of the next four years and thereafter, incorporating the practical expedient to account for lease and non-lease components as a single lease component for our existing real estate lease, (ii) a reconciliation of the undiscounted lease payments to the present value of the lease liabilities, and (iii) the lease-related account balances on the Company’s balance sheet as of December 31, 2021: Year Ending December 31, 2022 $ 93,385 2023 89,724 2024 80,000 2025 54,400 Total future minimum lease payments $ 317,509 Less imputed interest (63,600 ) Total present value of future minimum lease payments $ 253,909 As of December 31, 2021 Operating lease right-of-use assets $ 253,909 Other accrued expenses $ 64,346 Other long-term liabilities $ 189,563 $ 253,909 As of December 31, 2021 Weighted Average Remaining Lease Term 3.3 years Weighted Average Discount Rate 12.80 % Coronavirus – COVID-19 The COVID-19 coronavirus has caused governments to implement quarantines and restrictions on travel and has caused business interruptions and a worldwide pandemic. The Company’s primary supply chain is located in Hong Kong and other Asian-based locations. To date, the Company’s supply chain has not experienced significant disruptions, as the Company has been able to manage supply chain issues. However, the pandemic has impacted the Company’s primary customers, large hospitals and smaller clinics. The smaller clinics in particular have been focused on saving lives rather than quality of life during the pandemic, therefore needing less of the Company’s products. While the Company expects this matter to negatively impact the Company’s financial condition, results of operations, or cash flows, the extent of the financial impact and duration cannot be reasonably estimated at this time.

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 - SUBSEQUENT EVENTS On December 30, 2021, the Company’s two operating subsidiaries, LogicMark LLC and 3D-ID LLC, were merged into Nxt-ID, Inc. and the separate legal existences of LogicMark LLC and 3D-ID LLC ceased. On February 28, 2022, the name of the Company was changed to LogicMark, Inc. Effective February 15, 2022, the Company’s board of directors appointed Mark Archer as the Company’s Chief Financial Officer. In connection with the appointment, the Company and FLG Partners, LLC (“FLG Partners”), of which Mr. Archer is a partner, entered into an amendment, effective as of July 15, 2021 (the “Amendment”), pursuant to which the Company agreed to amend the fee payable to FLG Partners to $10,000 per week, to permit Mr. Archer to separately invoice the Company $2,000 per month, payable to Mr. Archer only and to issue 129,384 restricted shares of Common Stock to Mr. Archer and 6,810 to FLG Partners; a quarter of each issuance will vest on July 15, 2022, with subsequent vesting at 6.25% for each three-month period thereafter. On February 21, 2022, the Company’s board of directors appointed Sherice R. Torres as a director and on March 15, 2022, the Company’s board of directors appointed John Pettitt as a director, increasing board membership to seven.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
Accounting Policies, by Policy (Policies)	Dec. 31, 2021
Accounting Policies [Abstract]
USE OF ESTIMATES IN THE FINANCIAL STATEMENTS	USE OF ESTIMATES IN THE FINANCIAL STATEMENTS The preparation of financial statements in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s management evaluates these significant estimates and assumptions, including those related to the fair value of acquired assets and liabilities, stock-based compensation, income taxes, allowance for doubtful accounts, long-lived assets, and inventories, and other matters that affect the financial statements and disclosures. Actual results could differ from those estimates.
CASH	CASH The Company considers all highly liquid securities with an original maturity date of three months or less when purchased to be cash equivalents. Due to their short-term nature, cash equivalents are carried at cost, which approximates fair value. At December 31, 2021 and 2020, the Company had no cash equivalents.
RESTRICTED CASH	RESTRICTED CASH At December 31, 2021 and 2020, the Company had restricted cash of $210,131 and $150,130, respectively. Restricted cash includes amounts held back by the Company’s third-party credit card processor for potential customer refunds, claims and disputes and held as collateral for company credit cards. Cash and restricted cash, as presented on the statements of cash flows, consists of $12,044,415 and $210,131 as of December 31, 2021, respectively, and $4,387,416 and $150,130 as of December 31, 2020.
CONCENTRATIONS OF CREDIT RISK	CONCENTRATIONS OF CREDIT RISK Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company maintains its cash balances in large well-established financial institutions located in the United States. At times, the Company’s cash balances may be uninsured or in deposit accounts that exceed the Federal Deposit Insurance Corporation (“FDIC”) insurance limits.
REVENUE RECOGNITION	REVENUE RECOGNITION The Company’s revenues consist of product sales to either end customers or to distributors. The Company’s revenues are derived from contracts with customers, which are in most cases customer purchase orders. For each contract, the promise to transfer the control of the products, each of which is individually distinct, is considered to be the identified performance obligation. As part of the consideration promised in each contract, the Company evaluates the customer’s credit risk. Our contracts do not have any financing components, as payment terms are generally due net 30 days after the invoice date. The Company’s products are almost always sold at fixed prices. In determining the transaction price, we evaluate whether the price is subject to any refunds, due to product returns or adjustments due to volume discounts, rebates or price concessions to determine the net consideration we expect to be entitled to. The Company’s sales are recognized at a point-in-time under the core principle of recognizing revenue when control transfers to the customer, which generally occurs when the Company ships or delivers the product from its fulfillment center to our customers, when our customer accepts and has legal title of the goods, and the Company has a present right to payment for such goods. Based on the respective contract terms, most of our contracts revenues are recognized either (i) upon shipment based on free on board (“FOB”) shipping point, or (ii) when the product arrives at its destination. For the years ended December 31, 2021 and 2020, none of our sales were recognized over time.
SALES TO DISTRIBUTORS AND RESELLERS	SALES TO DISTRIBUTORS AND RESELLERS Sales to certain distributors and resellers are made under terms allowing limited rights of return of the Company’s products held in their inventory or upon sale to their end customers. The Company maintains a reserve for unprocessed and estimated future price adjustments claims and returns as a refund liability. The reserve is recorded as a reduction to revenue in the same period that the related revenue is recorded and is calculated based on an analysis of historical claims and returns over a period of time to appropriately account for current pricing and business trends. Similarly, sales returns and allowances are recorded based on historical return rates, as a reduction to revenue with a corresponding reduction to cost of sales for the estimated cost of inventory that is expected to be returned. These reserves were not material upon the adoption of Topic 606 on January 1, 2018, nor were they material in the balance sheet at December 31, 2021 and 2020.
SHIPPING AND HANDLING	SHIPPING AND HANDLING Amounts billed to customers for shipping and handling are included in revenues. The related freight charges incurred by the Company are included in cost of goods sold and were $492,566 and $524,481, respectively, for the years ended December 31, 2021 and 2020.
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE For the years ended December 31, 2021 and 2020, the Company’s revenues primarily included shipments of the LogicMark products . Accounts receivable is stated at net realizable value. The Company regularly reviews accounts receivable balances and adjusts the receivable reserves as necessary whenever events or circumstances indicate the carrying value may not be recoverable. At December 31, 2021 and 2020, the Company had an allowance for doubtful accounts of $5,411 and $126,733, respectively.
INVENTORY	INVENTORY The Company measures inventory at the lower of cost or net realizable value, defined as estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company performs regular reviews of inventory quantities on hand and evaluates the realizable value of its inventories. The Company adjusts the carrying value of the inventory as necessary with estimated valuation reserves for excess, obsolete, and slow-moving inventory by comparing the individual inventory parts to forecasted product demand or production requirements. The inventory is valued at the lower of cost or net realizable value with cost determined using the first-in, first-out method. As of December 31, 2021, inventory was comprised of $1,237,280 in finished goods on hand. In addition, during 2021 we wrote down inventory totaling $314,000. As of December 31, 2020 inventory was comprised of $199,523 in raw materials and $567,828 in finished goods on hand. The Company is required to prepay for certain inventory with certain vendors until credit terms can be established. As of December 31, 2021 and 2020, $559,938 and $332,475 respectively, of prepayments made for inventory is included in prepaid expenses and other current assets on the balance sheet.
LONG-LIVED ASSETS	LONG-LIVED ASSETS Long-lived assets, such as property and equipment, and other intangibles are evaluated for impairment whenever events or changes in circumstances indicate the carrying value of an asset may not be recoverable. When indicators exist, the Company tests for the impairment of the definite-lived assets based on the undiscounted future cash flow the assets are expected to generate over their remaining useful lives, compared to the carrying value of the assets. If the carrying amount of the assets is determined not to be recoverable, a write-down to fair value is recorded. Management estimates future cash flows using assumptions about expected future operating performance. Management’s estimates of future cash flows may differ from actual cash flow due to, among other things, technological changes, economic conditions or changes to the Company’s business operations.
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment consisting of furniture, fixtures and tooling is stated at cost. The costs of additions and improvements are generally capitalized and expenditures for repairs and maintenance are expensed in the period incurred. When items of property and equipment are sold or retired, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is included in income. Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful life of the respective asset as follows:
GOODWILL	GOODWILL Goodwill is reviewed annually in the fourth quarter, or when circumstances indicate that an impairment may have occurred. The Company first performs a qualitative assessment of goodwill impairment, which considers factors such as market conditions, performance compared to forecast, business outlook and unusual events. If the qualitative assessment indicates a possible goodwill impairment, goodwill is then quantitatively tested for impairment. The Company may elect to bypass the qualitative assessment and proceed directly to the quantitative test. If a quantitative goodwill impairment test is required, the fair value is determined using a variety of assumptions including estimated future cash flows using applicable discount rates (income approach) and comparisons to other similar companies (market approach). As part of the annual evaluation of goodwill in 2021, the Company determined that it is more likely than not that the carrying value of goodwill exceeded its fair value, and therefore an impairment write-down was required. During the year ended December 31, 2021, the Company wrote down the carrying value of goodwill by $4,521,000. See Note 5.
OTHER INTANGIBLE ASSETS	OTHER INTANGIBLE ASSETS The Company’s intangible assets are related to the acquisition of LogicMark and are included in other intangible assets in the Company’s balance sheet at December 31, 2021 and 2020. At December 31, 2021, the other intangible assets are comprised of patents of $2,072,984; trademarks of $915,619; and customer relationships of $1,488,044. At December 31, 2020, the other intangible assets are comprised of patents of $2,445,709; trademarks of $978,494; and customer relationships of $1,814,259. The Company amortizes these intangible assets using the straight-line method over their estimated useful lives which for the patents, trademarks and customer relationships are 11 years, 20 years, and 10 years, respectively. During the years ended December 31, 2021 and 2020, the Company had amortization expense of $761,815 each year. Amortization expense estimated for each of the next five fiscal years, 2022 through 2026, is expected to be approximately $762,000 per year for the first four years, $619,000 for the fifth year, and fully amortized in 2036.
CONVERTIBLE INSTRUMENTS	CONVERTIBLE INSTRUMENTS The Company applies the accounting standards for derivatives and hedging and for distinguishing liabilities from equity when accounting for hybrid contracts that feature conversion options. The accounting standards require companies to separate conversion options from their host instruments and account for them as free-standing derivatives according to certain criteria. The criteria include circumstances in which (i) the economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics and risks of the host contract, (ii) the hybrid instrument that embodies both the embedded derivative and the host contract is not re-measured at fair value under generally accepted accounting principles with changes in fair value reported in earnings as they occur and (iii) a separate instrument with the same terms as the embedded derivative would be considered a derivative. The derivative is subsequently marked to market at each reporting date based on current fair value, with the changes in fair value reported in the results of operations. Conversion options with variable settlement features such as provisions to adjust the conversion price upon subsequent issuances of at exercise prices more favorable than that in the hybrid contract generally result in their separation from the host instrument. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. The debt discounts under these arrangements are amortized over the earlier of (i) the term of the related debt using the straight-line method which approximates the interest rate method or (ii) conversion of the debt. The amortization of debt discount is included as interest expense included in other income and expenses in the statements of operations.
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS The Company does not use derivatives to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. Derivative financial instruments accounted for as liabilities are initially recorded at fair value and then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivatives, the Company uses the Black-Scholes or binomial option valuation model to value the derivatives at inception and on subsequent valuation dates. The Company accounts for conversion features that are embedded within the Company’s convertible notes payable that do not have fixed settlement provisions as a separate derivative. In addition, warrants issued by the Company that do not have fixed settlement provisions are also treated as derivatives. The classification of derivatives, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative could be required within 12 months of the balance sheet date.
INCOME TAXES	INCOME TAXES The Company uses the asset and liability method of accounting for income taxes. Income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740-10-30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740-10-40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company will classify as income tax expense any interest and penalties. The Company has no material uncertain tax positions for any of the reporting periods presented. Generally, the tax authorities may examine tax returns for three years from the date of filing. The Company has filed all of its tax returns for all prior periods through December 31, 2020.
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION The Company accounts for share-based awards exchanged for employee services at the estimated grant date fair value of the award. The Company accounts for equity instruments issued to non-employees at their fair value on the measurement date. The measurement of stock-based compensation is subject to periodic adjustment as the underlying equity instrument vests or becomes non-forfeitable. Stock-based compensation charges are amortized over the vesting period or as earned. Stock-based compensation is recorded in the same component of operating expenses as if it were paid in cash. The Company generally issues new shares of common stock to satisfy conversion and warrant exercises.
NET LOSS PER SHARE	NET LOSS PER SHARE Basic loss per share was computed using the weighted average number of common shares outstanding. Diluted loss per share includes the effect of diluted common stock equivalents. Potentially dilutive securities from the exercise of stock options to purchase 36,467 shares of common stock and warrants to purchase 4,295,380 shares of common stock as of December 31, 2021 were excluded from the computation of diluted net loss per share because the effect of their inclusion would have been anti-dilutive. Potentially dilutive securities from the exercise of stock options to purchase 33,527 shares of common stock and warrants to purchase 1,569,007 shares of common stock as of December 31, 2020 were excluded from the computation of diluted net loss per share because the effect of their inclusion would have been anti-dilutive.
RESEARCH AND DEVELOPMENT	RESEARCH AND DEVELOPMENT Research and development costs consist of expenditures incurred during the course of planned research and investigation aimed at the discovery of new knowledge, which will be useful in developing new products or processes. The Company expenses all research and development costs as incurred.
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS Recent accounting standards that have been issued or proposed by FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s financial statements upon adoption.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of estimated useful life of property and equipment	Equipment 5 years Furniture and fixtures 3 to 5 years Tooling and molds 2 to 3 years

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
Accrued Expenses (Tables)	Dec. 31, 2021
Payables and Accruals [Abstract]
Schedule of accrued expenses	December 31, 2021 2020 Salaries, payroll taxes and vacation $ 54,229 $ 130,093 Consulting fees - - Merchant bank fees 17,853 19,754 State income taxes 0 38,672 Professional fees 104,500 226,794 Management incentives 285,000 500,419 Interest expense - 128,187 Lease liability 64,346 54,476 Dividends – Series C and F Preferred Stock 94,933 25,000 Other 228,424 191,865 Totals $ 849,285 $ 1,315,260

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
Stockholders' Equity (Tables)	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
Schedule of warrants outstanding and exercisable	Weighted Weighted Average Average Remaining Aggregate Number of Exercise Life Intrinsic Warrants Price In Years Value Outstanding at January 1, 2020 697,322 $ 28.30 3.53 - Issued 1,139,032 5.40 5.00 - Exercised (257,972 ) 5.00 - - Cancelled (9,375 ) 401.00 - - Outstanding and Exercisable at December 31, 2020 1,569,007 $ 13.30 4.10 $ 10,850,158 Issued 3,897,534 $ 5.26 4.77 - Exercised (1,002,307 ) 9.07 - - Cancelled (168,854 ) 38.32 - - Outstanding and Exercisable at December 31, 2021 4,295,380 $ 6.02 4.59 -

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of income before income taxes	Years Ended December 31, 2021 2020 Loss before income taxes: United States $ (11,503,620 ) $ (2,840,098 ) Foreign - - Loss before income taxes: $ (11,503,620 ) $ (2,840,098 )
Schedule of income tax (benefit) provision	December 31, 2021 2020 Current income tax provision Federal - - State 9,007 24,886 Foreign - - 9,007 24,886 Deferred income tax (benefit) Federal 69,117 - State 126,145 - Foreign - - 195,262 - Total income tax provision (benefit) $ 204,269 $ 24,886
Schedule of reconciliation of effective income tax rate and statutory federal income tax rate	December 31, 2021 2020 Provision at Federal statutory rate 21.00 % 21.00 % State income taxes, net of state valuation allowance -0.94 % -2.63 % Warrant modification expense -5.26 % 0.00 % Other permanent tax adjustments .63 % 2.39 % Change in Federal valuation allowance -14.34 % -21.64 % Prior period adjustments -2.86 % 0.00 % Provision for income taxes (1.77 )% (0.88 )%
Schedule of deferred tax assets and liabilities	December 31, 2021 2020 Deferred tax assets: Net operating loss carryforward $ 12,268,170 $ 10,290,985 Tax credits 205,028 205,028 Lease liabilities 71,309 68,596 Accruals and reserves 105,394 213,627 Capital loss carryforwards 2,678,907 2,619,921 Intangible assets 457,935 336,067 Stock compensation 227,190 - Federal effect of state taxes 26,490 - Other 9,145 2,836 Total deferred tax assets before valuation allowance: 16,049,568 13,737,060 Valuation allowance (15,675,392 ) (12,744,883 ) Deferred tax assets, net of valuation allowance 374,176 992,177 Deferred tax liabilities: Right-of-use assets (69,736 ) (68,240 ) Taxable goodwill (500,073 ) (923,937 ) Total deferred tax liabilities (569,809 ) (992,177 ) Net deferred tax liability $ (195,633 ) -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
Commitments and Contingencies (Tables)	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of future lease obligation	Year Ending December 31, 2022 $ 93,385 2023 89,724 2024 80,000 2025 54,400 Total future minimum lease payments $ 317,509 Less imputed interest (63,600 ) Total present value of future minimum lease payments $ 253,909
Schedule of lease expense	As of December 31, 2021 Operating lease right-of-use assets $ 253,909 Other accrued expenses $ 64,346 Other long-term liabilities $ 189,563 $ 253,909 As of December 31, 2021 Weighted Average Remaining Lease Term 3.3 years Weighted Average Discount Rate 12.80 %

Liquidity and Management Plans

Liquidity and Management Plans (Details) - USD ($)	12 Months Ended
Liquidity and Management Plans (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Operating income from continuing operations	$ (7,547,456)	$ (586,078)
Net loss from continuing operations	(11,707,889)
Cash	12,044,415	4,387,416
Stockholders' equity	26,589,171	$ 9,159,211	$ 6,714,589
Working capital	13,098,049
Working capital	578,795
Net proceeds exercise of common stock warrants	$ 26,669,788

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Product Information [Line Items]
Restricted cash	$ 210,131	$ 150,130
Cash	12,044,415	4,387,416
Freight charges	492,566	524,481
Allowance for doubtful accounts	5,411	126,733
Inventory raw materials	1,237,280
Inventory total	314,000
Inventory finished goods		199,523
Inventory finished goods		567,828
Prepaid expenses and other current assets	559,938	332,475
Goodwill	4,521,000,000,000
Amortization expense	761,815	$ 761,815
Amortization expense estimated for 2022	762,000
Amortization expense estimated for 2026	$ 619,000
Stock options purchase (in Shares)	36,467	33,527
Warrant [Member]
Product Information [Line Items]
Warrants purchase (in Shares)	4,295,380	1,569,007
Logic Mark Investment Partners [Member] \| Patents [Member]
Product Information [Line Items]
Intangible assets of patents	$ 2,072,984	$ 2,445,709
Other intangible assets, estimated useful lives	11 years
Logic Mark Investment Partners [Member] \| Trademarks [Member]
Product Information [Line Items]
Intangible assets trademarks	$ 915,619	978,494
Other intangible assets, estimated useful lives	20 years
Logic Mark Investment Partners [Member] \| Customer Relationships [Member]
Product Information [Line Items]
Intangible assets customer relationships	$ 1,488,044	$ 1,814,259
Other intangible assets, estimated useful lives	10 years

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of estimated useful life of property and equipment	12 Months Ended
	Dec. 31, 2021
Equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of estimated useful life of property and equipment [Line Items]
Estimated useful life	5 years
Furniture and Fixtures [Member] \| Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of estimated useful life of property and equipment [Line Items]
Estimated useful life	3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of estimated useful life of property and equipment [Line Items]
Estimated useful life	5 years
Tooling and molds [Member] \| Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of estimated useful life of property and equipment [Line Items]
Estimated useful life	2 years
Tooling and molds [Member] \| Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of estimated useful life of property and equipment [Line Items]
Estimated useful life	3 years

Goodwill Impairment (Details)

Goodwill Impairment (Details) - USD ($)	12 Months Ended
Goodwill Impairment (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment analysis	$ 4,521,000

Accrued Expenses (Details) - Sc

Accrued Expenses (Details) - Schedule of accrued expenses - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Schedule of accrued expenses [Abstract]
Salaries, payroll taxes and vacation	$ 54,229	$ 130,093
Consulting fees
Merchant bank fees	17,853	19,754
State income taxes	0	38,672
Professional fees	104,500	226,794
Management incentives	285,000	500,419
Interest expense		128,187
Lease liability	64,346	54,476
Dividends – Series C and F Preferred Stock	94,933	25,000
Other	228,424	191,865
Totals	$ 849,285	$ 1,315,260

Debt (Details)

Debt (Details) - USD ($)	1 Months Ended		12 Months Ended
Debt (Details) - USD ($)	Jul. 31, 2021	May 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Nov. 30, 2020	May 31, 2020	May 03, 2019
Debt (Details) [Line Items]
Secured term loan							$ 16,500,000
Principal repayment			$ 11,095,877	$ 2,212,500
Voluntary principal prepayment			5,000,000
Further voluntary prepayments			4,000,000
Voluntary payment	$ 1,064,627
Debt discount amortization			137,855	106,215
Amortized of the deferred debt issuance costs			713,119	$ 549,446
Exit fee			1,072,500
Paycheck protection program payment						$ 346,390
Percentage of term loan bears interest rate					1.00%
Repayment of the loans		$ 346,390
Accrued interest			2,786
Warrant Exercise [Member]
Debt (Details) [Line Items]
Principal repayment			1,031,250
Prepayment premium			125,000
Lender [Member]
Debt (Details) [Line Items]
Debt discount amortization			412,500
Term Loan [Member]
Debt (Details) [Line Items]
Deferred debt issuance costs			$ 1,831,989

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	Oct. 15, 2021	Feb. 02, 2021	Jul. 14, 2020	Sep. 15, 2021	Dec. 18, 2020	Jul. 28, 2020	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2021	Aug. 13, 2021
Stockholders' Equity (Details) [Line Items]
Common stock shares outstanding								9,163,039	4,061,997
Common stock, par value (in Dollars per share)								$ 0.0001	$ 0.0001
Warrant exercise price (in Dollars per share)						$ 0.1
Gross proceeds (in Dollars)								$ 12,500,000
Investment (in Dollars)											$ 3,999,999
Preferred stock par value (in Dollars per share)								$ 0.0001	$ 0.0001
Warrants exercisable common stock shares								246,913
Modification expense (in Dollars)							$ 2,881,729
Rreplacement warrants shares							246,913
Exercise price per share (in Dollars per share)							$ 1.525
Deemed dividend from beneficial conversion feature (in Dollars)								$ 4,000,003
Net proceeds (in Dollars)						$ 7,350
Common stock shares issued						73,497
Preferred stock dividend (in Dollars)									$ 100,000
Settlement agreement paid amount (in Dollars)								$ 540,000
Description on voting rights									One share of Series C Preferred Stock carries the same voting rights as one share of common stock.
Maximum [Member]
Stockholders' Equity (Details) [Line Items]
Common stock shares outstanding								88,300,000
Preference stock shares outstanding								2,000
Minimum [Member]
Stockholders' Equity (Details) [Line Items]
Common stock shares outstanding								8,800,000
Preference stock shares outstanding								200
Series D convertible preferred stock and warrants [Member]
Stockholders' Equity (Details) [Line Items]
Deemed dividend from beneficial conversion feature (in Dollars)									$ 758,922
Series C Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Preference stock shares outstanding								200	200
Preferred stock par value (in Dollars per share)								$ 0.0001	$ 0.0001
Cumulative dividends rate									15.00%
Preferred stock dividend (in Dollars)								$ 300,000	$ 100,000
September 2021 Offering [Member]
Stockholders' Equity (Details) [Line Items]
Aggregate of sale, shares				2,788,750
Common stock, par value (in Dollars per share)				$ 0.0001
Aggregate of purchase shares				2,788,750
Exercise price per share (in Dollars per share)				$ 4.95
Additional shares of common stock				363,750
Warrant exercise price (in Dollars per share)	$ 3.956
August 2021 Offering [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, par value (in Dollars per share)											$ 0.0001
Convertible Preferred Stock, Shares Reserved for Future Issuance											1,333,333
Preferred stock par value (in Dollars per share)											$ 0.0001
Common stock shares										656,604	666,667
Common stock exercise price per share (in Dollars per share)											$ 7.8
Preferred stock										1,160,000
Warrants per share (in Dollars per share)	$ 4.95
July 2020 Offerings [Member]
Stockholders' Equity (Details) [Line Items]
Registered direct offering, description		(i) an aggregate of 1,476,016 shares of Series E preferred stock, convertible into up to 295,203 shares of common stock, (ii) common stock purchase warrants to purchase up to 100,000 shares of common stock at an exercise price of $12.30 per share, which were exercisable immediately and had a term of five years, and (iii) common stock purchase warrants to purchase up to 195,203 shares of common stock at an exercise price of $12.30 per share with a term of five and one-half years first exercisable nine months after issuance, for gross proceeds of $4,000,003, before deducting any offering expenses. The Company used the net proceeds from this offering for working capital and liability reduction purposes. In February 2021, 1,476,016 shares of Series E preferred stock were converted into 295,203 shares of common stock. Also in February 2021 the Company recorded a deemed dividend of $1,480,801 from the beneficial conversion feature associated with the issuance of the Series E convertible preferred stock and warrants.
January 2021 Warrant exchange [Member]
Stockholders' Equity (Details) [Line Items]
Common stock shares								246,913
Common stock exercise price per share (in Dollars per share)								$ 15.25
Warrants								246,913
December 2020 Offerings [Member]
Stockholders' Equity (Details) [Line Items]
Registered direct offering, description					(i) an aggregate of 1,515,151 shares of Series D preferred stock, convertible into 303,030 shares of common stock, (ii) common stock purchase warrants to purchase up to 100,000 shares of common stock at an exercise price of $4.90 per share, which were exercisable immediately and had a term of five years, and (iii) common stock purchase warrants to purchase up to 505,060 shares of common stock at an exercise price of $4.90 per share with a term of five years and immediately exercisable, for gross proceeds of $2,000,000, before deducting offering expenses. The Company used the net proceeds from this offering for working capital, new product initiatives and other general corporate purposes. On December 21, 2020, all 1,515,151 shares of Series D preferred stock were converted into 303,030 shares of common stock.
July 2020 Offering [Member]
Stockholders' Equity (Details) [Line Items]
Registered direct offering, description			On July 14, 2020, the Company closed a registered direct offering and concurrent private placement of (i) an aggregate of 377,851 shares of the Company’s common stock, par value $0.0001 per share; (ii) pre-funded warrants to purchase up to 73,497 shares of Common Stock at an exercise price of $0.10 per share; (iii) registered warrants, with a term of five years exercisable immediately , to purchase up to 157,972 shares of Common Stock at an exercise price of $5.00 per share; and (iv) unregistered warrants, with a term of five and one-half years first exercisable six months after issuance, to purchase up to 375,000 shares of Common Stock at an exercise price of $6.50 per share, for gross proceeds of $1,864,528, before deducting offering expenses.

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Schedule of warrants outstanding and exercisable - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Number of Warrants [Member]
Class of Warrant or Right [Line Items]
Number of Warrants, Outstanding	1,569,007	697,322
Number of Warrants, Issued	3,897,534	1,139,032
Number of Warrants, Exercised	(1,002,307)	(257,972)
Number of Warrants, Cancelled	(168,854)	(9,375)
Number of Warrants, Outstanding	4,295,380	1,569,007
Weighted Average Exercise Price [Member]
Class of Warrant or Right [Line Items]
Weighted Average Exercise Price, Outstanding	$ 13.3	$ 28.3
Weighted Average Exercise Price, Issued	5.26	5.4
Weighted Average Exercise Price, Exercised	9.07	5
Weighted Average Exercise Price, Cancelled	38.32	401
Weighted Average Exercise Price, Outstanding	$ 6.02	$ 13.3
Weighted Average Remaining Life In Years [Member]
Class of Warrant or Right [Line Items]
Weighted Average Remaining Life In Years, Outstanding		3 years 6 months 10 days
Weighted Average Remaining Life In Years, Issued	4 years 9 months 7 days	5 years
Weighted Average Remaining Life In Years, Exercised
Weighted Average Remaining Life In Years, Cancelled
Weighted Average Remaining Life In Years, Outstanding	4 years 7 months 2 days	4 years 1 month 6 days
Aggregate Intrinsic Value [Member]
Class of Warrant or Right [Line Items]
Aggregate Intrinsic Value, Issued
Aggregate Intrinsic Value, Exercised
Aggregate Intrinsic Value, Cancelled
Aggregate Intrinsic Value, Outstanding		$ 10,850,158

Stock Incentive Plans (Details)

Stock Incentive Plans (Details) - USD ($)	Aug. 01, 2017	Jan. 04, 2013	Dec. 31, 2021	Dec. 31, 2020
2013 Long-Term Stock Incentive Plan [Member]
Stock Incentive Plans (Details) [Line Items]
Common shares outstanding, percentage		10.00%
Shares Issued (in Shares)			36,467	33,527
Stock options exercise price (in Dollars per share)			$ 4.39	$ 4.8
Aggregate fair value			$ 160,000	$ 160,000
2017 Stock Incentive Plan [Member]
Stock Incentive Plans (Details) [Line Items]
Common shares outstanding, percentage	10.00%
Aggregate fair value			13,283	44,762
Stock fair value			80,456	200,794
Employee bonus expense			$ 285,000	$ 200,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Taxes (Details) [Line Items]
valuation allowance increased	$ 2,900,000	$ 600,000
Capital loss carryovers	2,678,907	$ 2,619,921
Tax credit carryforwards	205,028
Federal [Member]
Income Taxes (Details) [Line Items]
Net operating loss carryovers	48,180,504
Capital loss carryovers	11,779,190
State [Member]
Income Taxes (Details) [Line Items]
Net operating loss carryovers	47,200,800
Capital loss carryovers	$ 3,966,439

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of income before income taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Loss before income taxes:
Loss before income taxes:	$ (11,503,620)	$ (2,840,098)
United States [Member]
Loss before income taxes:
Loss before income taxes:	(11,503,620)	(2,840,098)
Foreign [Member]
Loss before income taxes:
Loss before income taxes:

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of income tax (benefit) provision - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of income tax (benefit) provision [Abstract]
Federal
State	9,007	24,886
Foreign
Total Current income tax provision from continuing operations	9,007	24,886
Deferred income tax (benefit)
Federal	69,117
State	126,145
Foreign
Total Deferred income tax (benefit) from continuing operations	195,262
Total income tax provision (benefit)	$ 204,269	$ 24,886

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of reconciliation of effective income tax rate and statutory federal income tax rate	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of reconciliation of effective income tax rate and statutory federal income tax rate [Abstract]
Provision at Federal statutory rate	21.00%	21.00%
State income taxes, net of state valuation allowance	(0.94%)	(2.63%)
Warrant modification expense	(5.26%)	0.00%
Other permanent tax adjustments	0.63%	2.39%
Change in Federal valuation allowance	(14.34%)	(21.64%)
Prior period adjustments	(2.86%)	0.00%
Provision for income taxes	(1.77%)	(0.88%)

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of deferred tax assets and liabilities - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Net operating loss carryforward	$ 12,268,170	$ 10,290,985
Tax credits	205,028	205,028
Lease liabilities	71,309	68,596
Accruals and reserves	105,394	213,627
Capital loss carryforwards	2,678,907	2,619,921
Intangible assets	457,935	336,067
Stock compensation	227,190
Federal effect of state taxes	26,490
Other	9,145	2,836
Total deferred tax assets before valuation allowance:	16,049,568	13,737,060
Valuation allowance	(15,675,392)	(12,744,883)
Deferred tax assets, net of valuation allowance	374,176	992,177
Right-of-use assets	(69,736)	(68,240)
Taxable goodwill	(500,073)	(923,937)
Total deferred tax liabilities	(569,809)	(992,177)
Net deferred tax liability	$ (195,633)

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)	Aug. 11, 2021	Aug. 13, 2020	Mar. 31, 2021	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Voting preferred stock amount		$ 540,000
Dividend paid			$ 50,000,000
Would pay amount	$ 540,000
Interest paid	$ 55,000
Real estate lease term, description				The Company’s real estate lease, which is for office space and a fulfillment center, with a lease term of 5 years expiring in August 2025.
Monthly rent				$ 6,000
Increasing annual rent, percentage				3.00%
New lease agreement				$ 279,024
Operating lease cost				$ 90,986
Lease term				4 years

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of future lease obligation	Dec. 31, 2021USD ($)
Schedule of future lease obligation [Abstract]
2022	$ 93,385
2023	89,724
2024	80,000
2025	54,400
Total future minimum lease payments	317,509
Less imputed interest	(63,600)
Total present value of future minimum lease payments	$ 253,909

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of lease expense	Dec. 31, 2021USD ($)
Schedule of lease expense [Abstract]
Operating lease right-of-use assets	$ 253,909
Other accrued expenses	64,346
Other long-term liabilities	189,563
Total	$ 253,909
Weighted Average Remaining Lease Term	3 years 3 months 18 days
Weighted Average Discount Rate	12.80%

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member]	1 Months Ended
Subsequent Events (Details) - Subsequent Event [Member]	Feb. 15, 2022USD ($)shares
Subsequent Events (Details) [Line Items]
Fee payable \| $	$ 10,000
Company invoice amount \| $	$ 2,000
Common stock restricted shares \| shares	129,384
Shares issuance \| shares	6,810
Vesting percenatge	6.25%