Digital Brands (DBGI) S-130 Jan 23IPO registrationFinancial data

Company Profile

Document and Entity Information

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2022
Document and Entity Information [Abstract]
Document Type	S-1
Entity Registrant Name	DIGITAL BRANDS GROUP, INC.
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Amendment Flag	false
Entity Central Index Key	0001668010
Entity Ex Transition Period	true

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 528,394	$ 575,986
Accounts receivable, net	89,394	35,532
Due from factor, net	985,288	210,033
Inventory, net	2,755,358	1,163,279
Prepaid expenses and other current assets	417,900	23,826
Total current assets	4,776,334	2,008,656
Deferred offering costs	367,696	214,647
Property, equipment and software, net	97,265	62,313
Goodwill	18,264,822	6,479,218
Intangible assets, net	12,841,313	7,494,667
Deposits	137,794	92,668
Total assets	36,485,224	16,352,169
Current liabilities:
Accounts payable	6,562,690	5,668,703
Accrued expenses and other liabilities	2,237,145	1,245,646
Deferred revenue	276,397	1,667
Due to related parties	277,635	441,453
Contingent consideration liability	12,179,476
Convertible notes, current	100,000	700,000
Accrued interest payable	1,110,679	737,039
Note payable - related party	299,489	137,856
Venture debt, net of discount	6,001,755	5,854,326
Loan payable, current	2,502,000	992,000
Promissory note payable	3,500,000	4,500,000
Total current liabilities	35,047,266	20,278,690
Convertible note payable, net	5,501,614	1,215,815
Loan payable	713,182	709,044
Derivative liability	2,294,720
Warrant liability	18,223	6,265
Total liabilities	43,575,005	22,209,814
Commitments and contingencies (Note 12)
Stockholders' deficit:
Common stock, $0.0001 par, 200,000,000 and 110,000,000 shares authorized, 13,001,690 and 664,167 shares issued and outstanding as of both December 31, 2021 and 2020, respectively	13	1
Additional paid-in capital	58,614,160	27,482,060
Accumulated deficit	(65,703,954)	(33,345,997)
Total stockholders' equity (deficit)	(7,089,781)	(5,857,645)
Total liabilities and stockholders' equity (deficit)	36,485,224	16,352,169
Previously Reported
Stockholders' deficit:
Common stock, $0.0001 par, 200,000,000 and 110,000,000 shares authorized, 13,001,690 and 664,167 shares issued and outstanding as of both December 31, 2021 and 2020, respectively	13
Additional paid-in capital	58,614,160
Series Seed Preferred Stock
Stockholders' deficit:
Preferred stock		2,071
Series A preferred stock
Stockholders' deficit:
Preferred stock		565
Series A-2 preferred stock
Stockholders' deficit:
Preferred stock		593
Series A-3 preferred stock
Stockholders' deficit:
Preferred stock		904
Series CF preferred stock
Stockholders' deficit:
Preferred stock		83
Series B Convertible Preferred Stock
Stockholders' deficit:
Preferred stock		$ 2,075

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals)	Dec. 31, 2020 $ / shares shares
Series Seed Preferred Stock
Preferred Stock, Par or Stated Value Per Share \| $ / shares	$ 0.0001
Preferred Stock, Shares Authorized	20,714,518
Preferred Stock, Shares Issued	20,714,518
Preferred Stock, Shares Outstanding	20,714,518
Series A preferred stock
Preferred Stock, Par or Stated Value Per Share \| $ / shares	$ 0.0001
Preferred Stock, Shares Authorized	14,481,413
Preferred Stock, Shares Issued	5,654,072
Preferred Stock, Shares Outstanding	5,654,072
Series A-2 preferred stock
Preferred Stock, Par or Stated Value Per Share \| $ / shares	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000
Preferred Stock, Shares Issued	5,932,742
Preferred Stock, Shares Outstanding	5,932,742
Series A-3 preferred stock
Preferred Stock, Par or Stated Value Per Share \| $ / shares	$ 0.0001
Preferred Stock, Shares Authorized	18,867,925
Preferred Stock, Shares Issued	9,032,330
Preferred Stock, Shares Outstanding	9,032,330
Series CF preferred stock
Preferred Stock, Par or Stated Value Per Share \| $ / shares	$ 0.0001
Preferred Stock, Shares Authorized	2,000,000
Preferred Stock, Shares Issued	836,331
Preferred Stock, Shares Outstanding	836,331
Series B Convertible Preferred Stock
Preferred Stock, Par or Stated Value Per Share \| $ / shares	$ 0.0001
Preferred Stock, Shares Authorized	20,714,517
Preferred Stock, Shares Issued	20,714,517
Preferred Stock, Shares Outstanding	20,714,517
Undesignated preferred stock
Preferred Stock, Par or Stated Value Per Share \| $ / shares	$ 0.0001
Preferred Stock, Shares Authorized	936,144
Preferred Stock, Shares Issued	0
Preferred Stock, Shares Outstanding	0
Common Stock
Common stock, par or stated value per share \| $ / shares	$ 0.0001
Common Stock, Shares Authorized	110,000,000
Common Stock \| Previously Reported
Common Stock, Shares, Issued	6,642
Common Stock, Shares, Outstanding	6,642

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Net revenues	$ 3,424,522			$ 2,163,280			$ 10,595,933	$ 3,575,214	$ 7,584,859	$ 5,239,437
Cost of net revenues	1,771,178			954,137			5,298,011	2,179,023	4,689,200	4,685,755
Gross profit (loss)	1,653,344			1,209,143			5,297,922	1,396,191	2,895,659	553,682
Operating expenses:
General and administrative	3,624,841			3,720,863			13,226,308	12,820,841	17,779,903	7,149,210
Sales and marketing	1,225,417			1,307,219			3,971,280	2,401,322	3,810,583	576,469
Distribution	97,737			105,332			522,510	238,774	489,371	342,466
Loss on disposal of property and equipment										(848,927)
Impairment of intangible assets									3,400,000	784,500
Change in fair value of contingent consideration	(702,885)			3,988,493			6,418,355	7,039,394	8,764,460
Total operating expenses	4,245,110			9,121,907			24,138,453	22,500,331	34,244,317	9,701,572
Loss from operations	(2,591,766)			(7,912,764)			(18,840,531)	(21,104,140)	(31,348,658)	(9,147,890)
Other income (expense):
Interest expense	(2,279,016)			(447,842)			(6,050,492)	(2,020,806)	(3,663,921)	(1,599,518)
Other non-operating income (expenses)	(23,690)			(577,441)			2,629,685	(634,654)	1,554,502	32,754
Total other income (expense), net	(2,302,706)			(1,025,283)			(3,420,807)	(2,655,460)	(2,109,419)	(1,566,764)
Income tax benefit (provision)								(1,100,120)	(1,100,120)	13,641
Net loss	$ (4,894,472)	$ (9,533,924)	$ (7,832,942)	$ (8,938,047)	$ (10,697,498)	$ (3,023,935)	$ (22,261,338)	$ (22,659,480)	$ (32,357,957)	$ (10,728,295)
Weighted average common shares outstanding - basic	528,758			117,866			341,229	60,027	76,289	6,642
Weighted average common shares outstanding - diluted	528,758			117,866			341,229	60,027	76,289	6,642
Net loss per common share - basic	$ (9.26)			$ (75.83)			$ (65.24)	$ (377.49)	$ (420.82)	$ (1,615.30)
Net loss per common share - diluted	$ (9.26)			$ (75.83)			$ (65.24)	$ (377.49)	$ (420.82)	$ (1,615.30)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock Series Seed Preferred Stock	Preferred Stock Series A preferred stock	Preferred Stock Series A-2 preferred stock	Preferred Stock Series A-3 preferred stock	Preferred Stock Series CF preferred stock	Preferred Stock Series B Preferred Stock	Common Stock Previously Reported	Common Stock	Additional Paid-in Capital Previously Reported	Additional Paid-in Capital	Subscription Receivable	Accumulated Deficit	Series A-3 preferred stock	Series CF preferred stock	Total
Beginning balance (in shares) at Dec. 31, 2019	20,714,518	5,654,072	5,932,742	8,223,036	126,641			6,642
Beginning balance at Dec. 31, 2019	$ 2,071	$ 565	$ 593	$ 823	$ 12			$ 1		$ 15,486,115	$ (22,677)	$ (22,617,702)			$ (7,150,199)
Issuance of Series CF preferred stock (in shares)					709,690
Issuance of Series CF preferred stock					$ 71					309,679					$ 309,750
Issuance of Series A-3 preferred stock (in shares)				809,294									809,294	709,690	0
Issuance of Series A-3 preferred stock				$ 81						428,845	$ 22,677				$ 451,603
Issuance of Series B preferred stock (in shares)						20,754,717
Issuance of Series B preferred stock						$ 2,075				10,997,925					11,000,000
Offering costs										(69,470)					(69,470)
Fair value of warrant issuances - venture debt										184,191					184,191
Stock-based compensation										144,775					144,775
Net loss												(10,728,295)			(10,728,295)
Ending balance at Dec. 31, 2020	$ 2,071	$ 565	$ 593	$ 904	$ 83	$ 2,075	$ 1	$ 1	$ 27,482,060	27,482,060		(33,345,997)			(5,857,645)
Ending balance (in shares) at Dec. 31, 2020	20,714,518	5,654,072	5,932,742	9,032,330	836,331	20,754,717	6,642	6,642
Conversion of preferred stock into common stock								$ 1		27,519,036
Stock-based compensation										36,976					36,976
Net loss												(3,023,935)			(3,023,935)
Ending balance at Mar. 31, 2021	$ 2,071	$ 565	$ 593	$ 904	$ 83	$ 2,075						(36,369,932)			(8,844,604)
Ending balance (in shares) at Mar. 31, 2021	20,714,518	5,654,072	5,932,742	9,032,330	836,331	20,754,717		6,642
Beginning balance (in shares) at Dec. 31, 2020	20,714,518	5,654,072	5,932,742	9,032,330	836,331	20,754,717	6,642	6,642
Beginning balance at Dec. 31, 2020	$ 2,071	$ 565	$ 593	$ 904	$ 83	$ 2,075	$ 1	$ 1	27,482,060	27,482,060		(33,345,997)			(5,857,645)
Conversion of preferred stock into common stock															6,293
Conversion of notes into common stock															2,680,289
Issuance of common stock pursuant to equity line of credit															367,996
Net loss															(22,659,480)
Ending balance at Sep. 30, 2021								$ 11		57,468,268		(56,005,477)			1,462,801
Ending balance (in shares) at Sep. 30, 2021								126,275
Beginning balance (in shares) at Dec. 31, 2020	20,714,518	5,654,072	5,932,742	9,032,330	836,331	20,754,717	6,642	6,642
Beginning balance at Dec. 31, 2020	$ 2,071	$ 565	$ 593	$ 904	$ 83	$ 2,075	$ 1	$ 1	27,482,060	27,482,060		(33,345,997)			(5,857,645)
Conversion of preferred stock into common stock	$ (2,071)	$ (565)	$ (593)	$ (904)	$ (83)	$ (2,075)		$ 4		6,287					6,291
Conversion of preferred stock into common stock (shares)	(20,714,518)	(5,654,072)	(5,932,742)	(9,032,330)	(836,331)	(20,754,717)		40,272
Issuance of common stock in public offering								$ 2		10,000,000					10,000,002
Issuance of common stock in public offering (in shares)								24,096
Offering costs										(2,116,957)					(2,116,957)
Exercise of over-allotment option										1,364,997					1,364,997
Exercise of over-allotment option (in shares)								3,614
Conversion of notes into common stock								$ 1		2,680,288					2,680,289
Conversion of notes into common stock (in shares)								11,352
Conversion of related party notes and payables into common stock										257,515					257,515
Conversion of related party notes and payables into common stock (in shares)								1,524
Warrants issued in connection with note										501,658					501,658
Common stock and warrants issued in connection with note (in shares)								1,300
Common stock issued in connection with business combination								$ 3		11,428,735					11,428,738
Common stock issued in connection with business combination (in shares)								32,943
Exercise of warrants										1,768,046					1,768,046
Exercise of warrants (in shares)								3,869
Common stock issued pursuant to consulting agreement										595,500					595,500
Common stock issued pursuant to consulting agreement (in shares)								2,415
Stock-based compensation										4,278,337					4,278,337
Stock-based compensation (Shares)								727
Issuance of common stock pursuant to equity line of credit										367,696					367,696
Issuance of common stock pursuant to equity line of credit (in shares)								1,264
Net loss												(32,357,957)			(32,357,957)
Ending balance at Dec. 31, 2021							$ 13	$ 13	58,614,160	58,614,160		(65,703,954)			(7,089,781)
Ending balance (in shares) at Dec. 31, 2021							130,018	130,017
Beginning balance (in shares) at Mar. 31, 2021	20,714,518	5,654,072	5,932,742	9,032,330	836,331	20,754,717		6,642
Beginning balance at Mar. 31, 2021	$ 2,071	$ 565	$ 593	$ 904	$ 83	$ 2,075						(36,369,932)			(8,844,604)
Conversion of preferred stock into common stock	$ (2,071)	$ (565)	$ (593)	$ (904)	$ (83)	$ (2,075)		$ 4		6,287
Conversion of preferred stock into common stock (shares)	(20,714,518)	(5,654,072)	(5,932,742)	(9,032,330)	(836,331)	(20,754,717)		40,272
Issuance of common stock in public offering								$ (2)		(10,000,000)					(10,000,002)
Issuance of common stock in public offering (in shares)								24,096
Offering costs										(2,116,957)					(2,116,957)
Exercise of over-allotment option										1,364,997					1,364,997
Exercise of over-allotment option (in shares)								3,614
Conversion of notes into common stock								$ 1		2,680,288					2,680,289
Conversion of related party notes and payables into common stock										257,515					257,515
Conversion of related party notes and payables into common stock (in shares)								1,524
Warrants issued in connection with note										73,958					73,958
Common stock and warrants issued in connection with note (in shares)								200
Common stock issued in connection with business combination								$ 2		8,025,540					8,025,542
Common stock issued in connection with business combination (in shares)								21,928
Exercise of warrants										145,696					145,696
Exercise of warrants (in shares)								319
Common stock issued pursuant to consulting agreement										183,000					183,000
Common stock issued pursuant to consulting agreement (in shares)								500
Stock-based compensation										3,801,553					3,801,553
Net loss												(10,697,498)			(10,697,498)
Ending balance at Jun. 30, 2021								$ 10		51,940,914		(47,067,430)			4,873,493
Ending balance (in shares) at Jun. 30, 2021								110,446
Issuance of common stock in public offering										367,696					367,696
Issuance of common stock in public offering (in shares)								1,264
Common stock issued in connection with business combination								$ 1		3,403,195					3,403,196
Common stock issued in connection with business combination (in shares)								11,015
Exercise of warrants										1,622,350					1,622,350
Exercise of warrants (in shares)								3,550
Stock-based compensation										134,113					134,113
Net loss												(8,938,047)			(8,938,047)
Ending balance at Sep. 30, 2021								$ 11		57,468,268		(56,005,477)			1,462,801
Ending balance (in shares) at Sep. 30, 2021								126,275
Beginning balance (in shares) at Dec. 31, 2021							130,018	130,017
Beginning balance at Dec. 31, 2021							$ 13	$ 13	58,614,160	58,614,160		(65,703,954)			(7,089,781)
Stock-based compensation										139,093					139,093
Net loss												(7,832,942)			(7,832,942)
Ending balance at Mar. 31, 2022								$ 14		59,954,834		(73,536,896)			(13,582,048)
Ending balance (in shares) at Mar. 31, 2022								138,756
Beginning balance (in shares) at Dec. 31, 2021							130,018	130,017
Beginning balance at Dec. 31, 2021							$ 13	$ 13	$ 58,614,160	58,614,160		(65,703,954)			(7,089,781)
Conversion of notes into common stock															1,802,372
Net loss															(22,261,338)
Ending balance at Sep. 30, 2022								$ 53		75,440,940		(87,965,292)			(12,524,298)
Ending balance (in shares) at Sep. 30, 2022		1						529,492
Beginning balance (in shares) at Mar. 31, 2022								138,756
Beginning balance at Mar. 31, 2022								$ 14		59,954,834		(73,536,896)			(13,582,048)
Issuance of common stock in public offering								$ (37)		(9,347,413)					(9,347,450)
Issuance of common stock in public offering (in shares)								373,898
Offering costs										(1,930,486)					(1,930,486)
Stock-based compensation										119,759					119,759
Net loss												(9,533,924)			(9,533,924)
Ending balance at Jun. 30, 2022								$ 53		68,190,549		(83,070,820)			(14,880,218)
Ending balance (in shares) at Jun. 30, 2022								528,742
Common stock issued pursuant to consulting agreement										123,000					123,000
Common stock issued pursuant to consulting agreement (in shares)								750
Stock-based compensation										110,093					110,093
Net loss												(4,894,472)			(4,894,472)
Ending balance at Sep. 30, 2022								$ 53		$ 75,440,940		$ (87,965,292)			$ (12,524,298)
Ending balance (in shares) at Sep. 30, 2022		1						529,492

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net loss	$ (32,357,957)	$ (10,728,295)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,220,736	603,857
Amortization of loan discount and fees	1,382,222	241,878
Stock-based compensation	4,800,337	144,775
Fees incurred in connection with debt financings	560,309
Change in fair value of warrant liability	11,958	(2,353)
Change in fair value of derivative liability	(910,204)
Change in fair value of contingent consideration	8,764,460
Deferred income tax benefit	(1,100,120)
Impairment of intangible assets	3,400,000	784,500
Gain on forgiveness of PPP loans	(407,994)
Loss on disposal of property and equipment		848,927
Change in credit reserve	36,893	(207,666)
Changes in operating assets and liabilities:
Accounts receivable, net	150,288	1,947
Due from factor, net	(399,701)	1,616,939
Inventory	(911,293)	3,202,350
Prepaid expenses and other current assets	(151,917)	168,589
Accounts payable	456,690	673,263
Accrued expenses and other liabilities	834,489	(591,028)
Deferred revenue	4,882	(13,564)
Due to related parties	(63,550)	178,026
Accrued interest	461,113	1,016,268
Net cash used in operating activities	(14,218,359)	(2,061,587)
Cash flows from investing activities:
Cash acquired (consideration) pursuant to business combination	(5,936,757)	106,913
Purchase of property, equipment and software	(43,179)	(864)
Deposits	(31,117)	98,835
Net cash used in investing activities	(6,011,053)	204,884
Cash flows from financing activities:
Proceeds from related party advances		22,856
Repayments to factor	(41,200)	(1,931,369)
Proceeds from venture debt		1,050,000
Proceeds from venture debt	2,779,910	1,701,044
Repayments of promissory notes and loans payable	(2,006,628)
Issuance of convertible notes payable	8,433,650	1,250,308
Proceeds from initial public offering	10,000,002
Exercise of over-allotment option with public offering, net	1,364,997
Exercise of warrants	1,768,046
Proceeds from sale of Series A-3 preferred stock		428,926
Subscription receivable from Series A-3 preferred stock		22,677
Proceeds from sale of Series CF preferred stock		309,750
Offering costs	(2,116,957)	(461,972)
Net cash provided by financing activities	20,181,820	2,392,220
Net increase in cash and cash equivalents	(47,592)	535,517
Cash and cash equivalents at beginning of period	575,986	40,469
Cash and cash equivalents at end of period	528,394	575,986
Supplemental disclosure of cash flow information:
Cash paid for interest	902,089
Supplemental disclosure of non-cash investing and financing activities:
Conversion of preferred stock into common stock	6,291
Conversion of related party notes and payables into common stock	257,515
Conversion of debt into common stock	2,680,289
Derivative liability in connection with convertible note	3,204,924
Common shares issued pursuant to equity line of credit	367,696
Conversion of contingent consideration into common stock	$ 73,500
Venture debt issued in exchange of forgiveness of accrued interest		209,211
Warrants issued for offering costs		918
Warrants issued with venture debt		184,191
Issuance of promissory note payable in acquisition		4,500,000
Issuance of Series B preferred stock in acquisition		$ 11,000,000

NATURE OF OPERATIONS

NATURE OF OPERATIONS	9 Months Ended	12 Months Ended
NATURE OF OPERATIONS	Sep. 30, 2022	Dec. 31, 2021
NATURE OF OPERATIONS
NATURE OF OPERATIONS	NOTE 1: NATURE OF OPERATIONS Digital Brands Group, Inc. (the “Company” or “DBG”), was organized on September 17, 2012 under the laws of Delaware as a limited liability company under the name Denim.LA LLC. The Company converted to a Delaware corporation on January 30, 2013 and changed its name to Denim.LA, Inc. Effective December 31, 2020, the Company changed its name to Digital Brands Group, Inc. (DBG). The Company is a curated collection of lifestyle brands, including Bailey 44, DSTLD, Harper & Jones, Stateside and ACE Studios, that offers a variety of apparel products through direct-to-consumer and wholesale distribution. On February 12, 2020, Denim.LA, Inc. entered into an Agreement and Plan of Merger with Bailey 44, LLC (“Bailey”), a Delaware limited liability company. On the acquisition date, Bailey 44, LLC became a wholly owned subsidiary of the Company. On May 18, 2021, the Company closed its acquisition of Harper & Jones, LLC (“H&J”) pursuant to its Membership Interest Stock Purchase Agreement with D. Jones Tailored Collection, Ltd. to purchase 100% of the issued and outstanding equity of Harper & Jones, LLC. On the acquisition date, H&J became a wholly owned subsidiary of the Company. On August 30, 2021, the Company closed its acquisition of Mosbest, LLC dba Stateside (“Stateside”) pursuant to its Membership Interest Purchase Agreement with Moise Emquies to purchase 100% of the issued and outstanding equity of Stateside. On the acquisition date, Stateside became a wholly owned subsidiary of the Company.	NOTE 1: NATURE OF OPERATIONS Digital Brands Group, Inc. (the “Company” or “DBG”), was organized on September 17, 2012 under the laws of Delaware as a limited liability company under the name Denim.LA LLC. The Company converted to a Delaware corporation on January 30, 2013 and changed its name to Denim.LA, Inc. Effective December 31, 2020, the Company changed its name to Digital Brands Group, Inc. (DBG). On February 12, 2020, Denim.LA, Inc. entered into an Agreement and Plan of Merger with Bailey 44, LLC (“Bailey”), a Delaware limited liability company. On the acquisition date, Bailey 44, LLC became a wholly owned subsidiary of the Company. See Note 4. On May 18, 2021, the Company closed its acquisition of Harper & Jones, LLC (“H&J”) pursuant to its Membership Interest Stock Purchase Agreement with D. Jones Tailored Collection, Ltd. to purchase 100% of the issued and outstanding equity of Harper & Jones, LLC. On the acquisition date, H&J became a wholly owned subsidiary of the Company. See Note 4. On August 30, 2021, the Company closed its acquisition of Mosbest, LLC dba Stateside (“Stateside”) pursuant to its Membership Interest Purchase Agreement with Moise Emquies to purchase 100% of the issued and outstanding equity of Stateside. On the acquisition date, Stateside became a wholly owned subsidiary of the Company. See Note 4. In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (“COVID-19”) a pandemic. As the global spread of COVID-19 continues, DBG remains first and foremost focused on a people-first approach that prioritizes the health and well-being of its employees, customers, trade partners and consumers. To help mitigate the spread of COVID-19, DBG has modified its business practices in accordance with legislation, executive orders and guidance from government entities and healthcare authorities (collectively, “COVID-19 Directives”). These directives include the temporary closing of offices and retail stores, instituting travel bans and restrictions and implementing health and safety measures including social distancing and quarantines. The full extent of the future impact of the COVID-19 pandemic on the Company’s operational and financial performance is currently uncertain and will depend on many factors outside the Company’s control, including, without limitation, the timing, extent, trajectory and duration of the pandemic, the development and availability of effective treatments and vaccines, and the imposition of protective public safety measures. Reverse Stock Split On May 12, 2021, the Board of Directors approved a one On October 21, 2022, the Board of Directors approved a one Initial Public Offering On May 13, 2021, the Company’s registration statement on Form S-1 relating to its initial public offering of its common stock (the “IPO”) was declared effective by the Securities and Exchange Commission (“SEC”). Further to the IPO, which closed on May 18, 2021, the Company issued and sold 24,096 shares of common stock at a public offering price of $4.15 per share. Additionally, the Company issued warrants to purchase 27,711 shares, which includes 3,614 warrants sold upon the partial exercise of the over-allotment option. The aggregate net proceeds to the Company from the IPO, were $8.6 million after deducting underwriting discounts and commissions of $0.8 million and direct offering expenses of $0.6 million. Concurrent with this offering, the Company acquired H&J (see Note 4). The Company incurred an additional $0.6 million in offering costs related to the IPO that were not paid directly out of the proceeds from the offering.

GOING CONCERN

GOING CONCERN	9 Months Ended	12 Months Ended
GOING CONCERN	Sep. 30, 2022	Dec. 31, 2021
GOING CONCERN
GOING CONCERN	NOTE 2: GOING CONCERN The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not generated profits since inception, has sustained net losses of $22,261,338 and $22,659,480 for the nine months ended September 30, 2022 and 2021, respectively, and has incurred negative cash flows from operations during these periods. The Company has historically lacked liquidity to satisfy obligations as they come due and as of September 30, 2022, and the Company had a working capital deficit of $40,731,620. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company requires significant capital to fund operations and meet its obligations as demands are made. The Company expects to continue to generate operating losses for the foreseeable future. The accompanying consolidated financial statements do not include any adjustments as a result of this uncertainty. Management Plans In August 2021, the Company entered into an equity line of credit agreement which the investor is committed to purchase up to $17,500,000 of the Company’s common stock. The Company plans to utilize multiple drawdowns on this agreement, however, it may be unable to execute on such drawdowns due to restrictions per the agreement.	NOTE 2: GOING CONCERN The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not generated profits since inception, has sustained net losses of $32,357,957 and $10,728,295 for the years ended December 31, 2021 and 2020, respectively, and has incurred negative cash flows from operations for the years ended December 31, 2021 and 2020. The Company has historically lacked liquidity to satisfy obligations as they come due and as of December 31, 2021, and the Company had a working capital deficit of $30,270,932. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company expects to continue to generate operating losses for the foreseeable future. The accompanying consolidated financial statements do not include any adjustments as a result of this uncertainty. Management Plans In August 2021, the Company entered into an equity line of credit agreement which the investor is committed to purchase up to $17,500,000 of the Company’s common stock (see Note 8). The Company plans to utilize multiple drawdowns on this agreement, subject to satisfying a registration rights agreement and other restrictions, some of which is out of the Company’s control. Throughout the next twelve months, the Company intends to fund its operations primarily from the funds raised through the equity line of credit agreement, if available. Through the issuance date of these consolidated financial statements, the Company has not been able to drawdown on the agreement and has received no financings from the agreement. The Company may pursue secondary offerings or debt financings to provide working capital and satisfy debt obligations. There can be no assurance as to the availability or terms upon which such financing and capital might be available in the future. If the Company is unable to secure additional funding, it may be forced to curtail or suspend its business plans.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”). Stock Split On October 21, 2022, the Board of Directors approved a one Unaudited Interim Financial Information The accompanying unaudited condensed consolidated balance sheet as of September 30, 2022, the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2022 and 2021 and of cash flows for the nine months ended September 30, 2022 and 2021 have been prepared by the Company, pursuant to the rules and regulations of the SEC for the interim financial statements. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to rules and regulations. However, the Company believes that the disclosures are adequate to make the information presented not misleading. The unaudited interim consolidated financial statements have been prepared on a basis consistent with the audited consolidated financial statements and in the opinion of management, reflect all adjustments, consisting of only normal recurring adjustments, necessary for the fair presentation of the consolidated results for the interim periods presented and of the consolidated financial condition as of the date of the interim consolidated balance sheet. The results of operations are not necessarily indicative of the results expected for the year ended December 31, 2022. The accompanying unaudited interim condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2021 included in the Company’s Annual Form 10-K filed with SEC on March 31, 2022. Principles of Consolidation These condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Bailey, H&J and Stateside from the dates of acquisition. All inter-company transactions and balances have been eliminated on consolidation. Use of Estimates The preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 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. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, inventory, impairment of long-lived assets, contingent consideration and derivative liabilities. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates. Cash and Equivalents and Concentration of Credit Risk The Company considers all highly liquid securities with an original maturity of less than three months to be cash equivalents. As of September 30, 2022 and December 31, 2021, the Company did not hold any cash equivalents. The Company’s cash and cash equivalents in bank deposit accounts, at times, may exceed federally insured limits of $250,000. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses, accounts payable, accrued expenses, due to related parties, related party note payable, and convertible debt. The carrying value of these assets and liabilities is representative of their fair market value, due to the short maturity of these instruments. The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis and indicates the level of the fair value hierarchy used to determine such fair values: Fair Value Measurements as of September 30, 2022 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ — $ — $ — Contingent consideration — — 18,597,831 18,597,831 Derivative liability — — 1,690,807 1,690,807 $ — $ — $ 20,288,638 $ 20,288,638 Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ 18,223 $ — $ 18,223 Contingent consideration — — 12,179,476 12,179,476 Derivative liability — — 2,294,720 2,294,720 $ — $ 18,223 $ 14,474,196 $ 14,492,419 Contingent Consideration Changes in acquisition-related contingent consideration liabilities during the nine months ended September 30, 2022 are as follows: Contingent Consideration Liability Outstanding as of December 31, 2021 $ 12,179,476 Change in fair value 6,418,355 Outstanding as of September 30, 2022 $ 18,597,831 The detail of contingent consideration by company is as follows: Bailey $ 10,698,475 Harper & Jones 7,899,356 $ 18,597,831 The contingent consideration liabilities were revalued as of May 18, 2022, the anniversary date of the Company’s initial public offering. As of the date of the issuance of these financial statements, the contingent consideration liabilities were not yet settled with shares. On July 29, 2022, the Company entered into an amendment to the May 2021 purchase agreement with the H&J Seller based on the ultimate settlement of the H&J contingent consideration. Pursuant to the amendment, on May 18, 2023, the Company shall deliver to the H&J Seller additional shares of common stock. The number of shares of common stock to be delivered to H&J Seller shall be calculated as follows: $7,899,356 minus any cash payments received by Seller from any capital raises, divided by the average common stock closing price per share based on the thirty-day trading period preceding May 19, 2023. Derivative Liability In connection with the Company’s convertible notes with Oasis Capital, LLC (“Oasis”) and FirstFire Global Opportunities Fund, LLC (“FirstFire”), as well as its convertible notes entered into in July 2022, the Company recorded a derivative liability (see Note 7). The estimated fair value of the derivative liability is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument. The fair value of the derivative liability is valued using a multinomial lattice model. The multinomial lattice inputs include the underlying stock price, volatility of common stock and remaining term of the convertible note. Changes in derivative liability during the nine months ended September 30, 2022 are as follows: Derivative Liability Outstanding as of December 31, 2021 $ 2,294,720 Issuane of convertible notes 559,957 Conversion of underlying notes into common stock (369,393) Change in fair value (794,477) Outstanding as of September 30, 2022 $ 1,690,807 Inventory Inventory is stated at the lower of cost or net realizable value and accounted for using the weighted average cost method for DSTLD and first-in, first-out method for Bailey and Stateside. The inventory balances as of September 30, 2022 and December 31, 2021 consist substantially of finished good products purchased or produced for resale, as well as any raw materials the Company purchased to modify the products and work in progress. Inventory consisted of the following: September 30, December 31, 2022 2021 Raw materials $ 435,025 $ 292,167 Work in process 256,078 242,673 Finished goods 1,964,248 2,220,519 Inventory $ 2,655,352 $ 2,755,358 Goodwill Goodwill and identifiable intangible assets that have indefinite useful lives are not amortized, but instead are tested annually for impairment and upon the occurrence of certain events or substantive changes in circumstances. The annual goodwill impairment test allows for the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. An entity may choose to perform the qualitative assessment on none, some or all of its reporting units or an entity may bypass the qualitative assessment for any reporting unit and proceed directly to step one of the quantitative impairment test. If it is determined, on the basis of qualitative factors, that the fair value of a reporting unit is, more likely than not, less than its carrying value, the quantitative impairment test is required. Deferred Offering Costs The Company complies with the requirements of ASC 340, Other Assets and Deferred Costs, with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed As of September 30, 2022 and December 31, 2021, the Company capitalized $367,696 in deferred offering costs pertaining to its equity line of credit agreement with Oasis (Note 8). Management is currently reviewing the feasibility of drawdowns on the equity line of credit. Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of September 30, 2022 and 2021, diluted net loss per share is the same as basic net loss per share for each year. Potentially dilutive items outstanding as of September 30, 2022 and 2021 are as follows: September 30, 2022 2021 Convertible notes 1,177,305 22,404 Series A convertible preferred stock 108 — Common stock warrants 132,114 35,913 Stock options 38,951 38,751 Total potentially dilutive shares 1,348,477 97,069 The stock options and warrants above are out-of-the-money as of September 30, 2022. net income. Recent Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02: Leases (Topic 842). The new guidance generally requires an entity to recognize on its balance sheet operating and financing lease liabilities and corresponding right-of-use assets. The standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2018 and early adoption is permitted. The new standard requires a modified retrospective transition for existing leases to each prior reporting period presented. The Company has elected to utilize the extended adoption period available to the Company as an emerging growth company and has not currently adopted this standard. This standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2021. The Company has adopted ASU 2016-02 as of January 1, 2022. See Note 10. Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances. Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the Company’s financial results as if the H&J and Stateside acquisitions had occurred as of January 1, 2021. The unaudited pro forma financial information is not necessarily indicative of what the financial results actually would have been had the acquisitions been completed on this date. In addition, the unaudited pro forma financial information is not indicative of, nor does it purport to project, the Company’s future financial results. The following unaudited pro forma financial information includes incremental property and equipment depreciation and intangible asset amortization as a result of the acquisitions. The pro forma information does not give effect to any estimated and potential cost savings or other operating efficiencies that could result from the acquisition:	NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”). Principles of Consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Bailey, H&J and Stateside from the dates of acquisition. All inter-company transactions and balances have been eliminated on consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Equivalents and Concentration of Credit Risk The Company considers all highly liquid securities with an original maturity of less than three months to be cash equivalents. As of December 31, 2021 and 2020, the Company did not hold any cash equivalents. The Company’s cash and cash equivalents in bank deposit accounts, at times, may exceed federally insured limits of $250,000. Fair Value of Financial Instruments FASB guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 — Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities. Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active). Level 3 — Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable. The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses, accounts payable, accrued expenses, due to related parties, related party note payable, and convertible debt. The carrying value of these assets and liabilities is representative of their fair market value, due to the short maturity of these instruments. The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis and indicates the level of the fair value hierarchy used to determine such fair values: Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ 18,223 $ — $ 18,223 Contingent consideration — — 12,179,476 12,179,476 Derivative liability — — 2,294,720 2,294,720 $ — $ 18,223 $ 14,474,196 $ 14,492,419 Fair Value Measurements as of December 31, 2020 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ — $ 6,265 $ 6,265 $ — $ — $ 6,265 $ 6,265 Warrant Liability Certain of the Company’s common stock warrants are carried at fair value. As of December 31, 2020, the fair value of the Company’s common stock warrant liabilities was measured under the Level 3 hierarchy using the Black-Scholes pricing model as the Company’s underlying common stock had no observable market price (see Note 10). The warrant liability was valued using a market approach. Upon the IPO, the warrant liabilities were valued using quoted prices of identical assets in active markets, and was reclassified under the Level 2 hierarchy. Changes in common stock warrant liability during the year ended December 31, 2021 are as follows: Warrant Liability Outstanding as of December 31, 2020 $ 6,265 Change in fair value 11,958 Outstanding as of December 31, 2021 $ 18,223 Contingent Consideration The Company records a contingent consideration liability relating to stock price guarantees included in its acquisition and consulting agreements. The estimated fair value of the contingent consideration is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument. The fair value of the contingent consideration liability related to the Company’s business combinations is valued using the Monte Carlo simulation model. The Monte Carlo simulation inputs include the stock price, volatility of common stock, timing of settlement and resale restrictions and limits. The fair value of the contingent consideration is then calculated based on guaranteed equity values at settlement as defined in the acquisition agreements. Changes in contingent consideration liability during the year ended December 31, 2021 are as follows: Contingent Consideration Liability Balance as of December 31, 2020 $ — Initial recognition in connection with acquisition of Harper & Jones 3,421,516 Stock price guarantee per consulting agreement 67,000 Conversion into shares (73,500) Change in fair value 8,764,460 Outstanding as of December 31, 2021 $ 12,179,476 Derivative Liability In connection with the Company’s convertible notes with Oasis Capital, LLC (“Oasis”) and FirstFire Global Opportunities Fund, LLC (“FirstFire”), the Company recorded a derivative liability (see Note 7). The estimated fair value of the derivative liability is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument. The fair value of the derivative liability is valued using a multinomial lattice model. The multinomial lattice inputs include the underlying stock price, volatility of common stock and remaining term of the convertible note. Changes in derivative liability during the year ended December 31, 2021 are as follows: Derivative Liability Outstanding as of December 31, 2020 $ — Initial fair value on issuance of convertible note 3,204,924 Change in fair value (910,204) Outstanding as of December 31, 2021 $ 2,294,720 Change in fair value of the derivative liability is included in other non-operating income (expense), net in the consolidated statements of operations. Inventory Inventory is stated at the lower of cost or net realizable value and accounted for using the weighted average cost method for DSTLD and first-in, first-out method for Bailey and Stateside. The inventory balances as of December 31, 2021 and 2020 consist substantially of finished good products purchased or produced for resale, as well as any raw materials the Company purchased to modify the products and work in progress. Property, Equipment, and Software Property, equipment, and software are recorded at cost. Depreciation/amortization is recorded for property, equipment, and software using the straight-line method over the estimated useful lives of assets. The Company reviews the recoverability of all long-lived assets, including the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might not be recoverable. The balances at December 31, 2021 and 2020 consist of software with three (3) year lives, property and equipment with three (3) to ten (10) year lives, and leasehold improvements which are depreciated over the shorter of the lease life or expected life. Depreciation and amortization charges on property, equipment, and software are included in general and administrative expenses and amounted to $92,213 and $283,024 for the years ended December 31, 2021 and 2020, respectively. Business Combinations The Company accounts for acquisitions in which it obtains control of one or more businesses as a business combination. The purchase price of the acquired businesses is allocated to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. The excess of the purchase price over those fair values is recognized as goodwill. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments, in the period in which they are determined, to the assets acquired and liabilities assumed with the corresponding offset to goodwill. If the assets acquired are not a business, the Company accounts for the transaction or other event as an asset acquisition. Under both methods, the Company recognizes the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquired entity. In addition, for transactions that are business combinations, the Company evaluates the existence of goodwill or a gain from a bargain purchase. Goodwill represents the excess of the purchase price of an acquired entity over the fair value of identifiable tangible and intangible assets acquired and liabilities assumed in a business combination. Intangible assets are established with business combinations and consist of brand names and customer relationships. Intangible assets with finite lives are recorded at their estimated fair value at the date of acquisition and are amortized over their estimated useful lives using the straight-line method. The estimated useful lives of amortizable intangible assets are as follows: Customer relationships 3 years Contingent Consideration The Company estimates and records the acquisition date fair value of contingent consideration as part of purchase price consideration for acquisitions. Additionally, each reporting period, the Company estimates changes in the fair value of contingent consideration and recognizes any change in fair in the consolidated statement of operations. The estimate of the fair value of contingent consideration requires very subjective assumptions to be made of future operating results, discount rates and probabilities assigned to various potential operating result scenarios. Future revisions to these assumptions could materially change the estimate of the fair value of contingent consideration and, therefore, materially affect the Company’s future financial results. The contingent consideration liability is to be settled with the issuance of shares of common stock once contingent provisions set forth in respective acquisition agreements have been achieved. Upon achievement of contingent provisions, respective liabilities are relieved and offset by increases to common stock and additional paid in capital in the stockholders’ equity section of the Company’s consolidated balance sheets. Impairment of Long-Lived Assets The Company reviews its long-lived assets (property and equipment and amortizable intangible assets) for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. If the sum of the expected cash flows, undiscounted, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value. Goodwill Goodwill and identifiable intangible assets that have indefinite useful lives are not amortized, but instead are tested annually for impairment and upon the occurrence of certain events or substantive changes in circumstances. The annual goodwill impairment test allows for the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. An entity may choose to perform the qualitative assessment on none, some or all of its reporting units or an entity may bypass the qualitative assessment for any reporting unit and proceed directly to step one of the quantitative impairment test. If it is determined, on the basis of qualitative factors, that the fair value of a reporting unit is, more likely than not, less than its carrying value, the quantitative impairment test is required. The quantitative impairment test calculates any goodwill impairment as the difference between the carrying amount of a reporting unit and its fair value, but not to exceed the carrying amount of goodwill. It is our practice, at a minimum, to perform a qualitative or quantitative goodwill impairment test in the first quarter every year. In the first quarter of 2021, management performed its annual qualitative impairment test. The Company determined no factors existed to conclude that it is more likely than not that the fair value of the reporting unit was less than its carrying amount. As such, no goodwill impairment was recognized as of December 31, 2021. Indefinite-Lived Intangible Assets Indefinite-lived intangible assets established in connection with business combinations consist of the brand name. The impairment test for identifiable indefinite-lived intangible assets consists of a comparison of the estimated fair value of the intangible asset with its carrying value. If the carrying value exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. At September 30, 2020, management determined that certain events and circumstances occurred, primarily the reduction in revenues due to COVID-19, that indicated that the carrying value of the Company’s brand name asset may, pertaining to Bailey44, not be recoverable. As such, the Company compared the estimated fair value of the brand name with its carrying value and recorded an impairment loss of $784,500 in the consolidated statements of operations. At December 31, 2021, management determined that certain events and circumstances occurred, primarily the continued reduction in revenues partially as a result of COVID-19, that indicated that the carrying value of the Company’s brand name asset may pertaining to Bailey44 not be recoverable. As such, the Company compared the estimated fair value of the brand name with its carrying value and recorded an impairment loss of $3,400,000 in the consolidated statements of operations. Convertible Instruments U.S. GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable U.S. GAAP. When the Company has determined that the embedded conversion options should not be bifurcated from their host instruments, 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. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company also records, when necessary, deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the preferred shares. Accounting for Preferred Stock ASC 480, Distinguishing Liabilities from Equity, includes standards for how an issuer of equity (including equity shares issued by consolidated entities) classifies and measures on its balance sheet certain financial instruments with characteristics of both liabilities and equity. Management is required to determine the presentation for the preferred stock as a result of the redemption and conversion provisions, among other provisions in the agreement. Specifically, management is required to determine whether the embedded conversion feature in the preferred stock is clearly and closely related to the host instrument, and whether the bifurcation of the conversion feature is required and whether the conversion feature should be accounted for as a derivative instrument. If the host instrument and conversion feature are determined to be clearly and closely related (both more akin to equity), derivative liability accounting under ASC 815, Derivatives and Hedging, is not required. Management determined that the host contract of the preferred stock is more akin to equity, and accordingly, liability accounting is not required by the Company. The Company has presented preferred stock within stockholders’ equity. Costs incurred directly for the issuance of the preferred stock are recorded as a reduction of gross proceeds received by the Company, resulting in a discount to the preferred stock. The discount is not amortized. Revenue Recognition Revenues are recognized when performance obligations are satisfied through the transfer of promised goods to the Company’s customers. Control transfers upon shipment of product and when the title has been passed to the customers. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. The Company provides the customer the right of return on the product and revenue is adjusted based on an estimate of the expected returns based on historical rates. The Company considers the sale of products as a single performance obligation. Sales tax collected from customers and remitted to taxing authorities is excluded from revenue and is included in accrued expenses. Revenue is deferred for orders received for which associated shipments have not occurred. The reserve for returns totaled $33,933 and $5,229 as of December 31, 2021 and 2020, respectively, and is included in accrued expenses and other liabilities in the accompanying consolidated balance sheets. Cost of Revenues Cost of revenues consists primarily of inventory sold and related freight-in. Shipping and Handling The Company recognizes shipping and handling billed to customers as a component of net revenues, and the cost of shipping and handling as distribution costs. Total shipping and handling billed to customers as a component of net revenues was approximately $23,000 and $3,900 for the years ended December 31, 2021 and 2020, respectively. Total shipping and handling costs included in distribution costs were approximately $423,000 and $246,000, respectively. Advertising and Promotion Advertising and promotional costs are expensed as incurred. Advertising and promotional expense for the years ended December 31, 2021 and 2020 amounted to approximately $240,000 and $146,000, respectively. The amounts are included in sales and marketing expense. Common Stock Purchase Warrants and Other Derivative Financial Instruments The Company accounts for derivative instruments in accordance with ASC 815, which establishes accounting and reporting standards for derivative instruments and hedging activities, including certain derivative instruments embedded in other financial instruments or contracts and requires recognition of all derivatives on the balance sheet at fair value, regardless of hedging relationship designation. Accounting for changes in fair value of the derivative instruments depends on whether the derivatives qualify as hedging relationships and the types of relationships designated are based on the exposures hedged. At December 31, 2021 and 2020, the Company did not have any derivative instruments that were designated as hedges. Stock Option and Warrant Valuation Stock option and warrant valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model. For warrants and stock options issued to non- employees, the Company accounts for the expected life based on the contractual life of the warrants and stock options. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The simplified method is based on the average of the vesting tranches and the contractual life of each grant. For stock price volatility, the Company uses comparable public companies as a basis for its expected volatility to calculate the fair value of options grants. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. The number of stock award forfeitures are recognized as incurred. Stock-Based Compensation The Company accounts for stock-based compensation costs under the provisions of ASC 718, Compensation — Stock Compensation, which requires the measurement and recognition of compensation expense related to the fair value of stock-based compensation awards that are ultimately expected to vest. Stock based compensation expense recognized includes the compensation cost for all stock-based payments granted to employees, officers, and directors based on the grant date fair value estimated in accordance with the provisions of ASC 718. ASC 718 is also applied to awards modified, repurchased, or cancelled during the periods reported. Stock-based compensation is recognized as expense over the employee’s requisite vesting period and over the nonemployee’s period of providing goods or services. The Company measures employee stock-based awards at grant-date fair value and recognizes employee compensation expense on a straight-line basis over the vesting period of the award. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions, including the fair value of the Company’s common stock, and for stock options, the expected life of the option, and expected stock price volatility. The Company used the Black-Scholes option pricing model to value its stock option awards. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. Deferred Offering Costs The Company complies with the requirements of ASC 340, Other Assets and Deferred Costs, with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed. As of December 31, 2020, the Company had capitalized $214,647 in deferred offering costs. Upon completion of the IPO in May 2021, all capitalized deferred offering costs were charged to additional paid-in capital. As of December 31, 2021, the Company capitalized $367,696 in deferred offering costs pertaining to its equity line of credit agreement with Oasis (Note 8). Segment Information In accordance with ASC 280, Segment Reporting (“ASC 280”), we identify our operating segments according to how our business activities are managed and evaluated. As of September 30, 2021 our operating segments included: DSTLD, Bailey, H&J and Stateside. Each operating segment currently reports to the Chief Executive Officer. Each of our brands serve or are expected to serve customers through our wholesale, in store and online channels, allowing us to execute on our omni-channel strategy. We have determined that each of our operating segments share similar economic and other qualitative characteristics, and therefore the results of our operating segments are aggregated into one reportable segment. All of the operating segments have met the aggregation criteria and have been aggregated and are presented as one reportable segment, as permitted by ASC 280. We continually monitor and review our segment reporting structure in accordance with authoritative guidance to determine whether any changes have occurred that would impact our reportable segments. Income Taxes The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes. Under the liability method, deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is unlikely that the deferred tax assets will not be realized. We assess our income tax positions and record tax benefits for all years subject to examination based upon our evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy will be to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements. Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of December 31, 2021 and 2020, diluted net loss per share is the same as basic net loss per share for each year. Potentially dilutive items outstanding as of December 31, 2021 and 2020 are as follows: December 31, 2021 2020 Convertible notes 497,912 — Series Seed Preferred Stock (convertible to common stock) — 20,714,518 Series A Preferred Stock (convertible to common stock) — 5,654,072 Series A-2 Preferred Stock (convertible to common stock) — 5,932,742 Series CF Preferred Stock (convertible to common stock) — 836,331 Series A-3 Preferred Stock (convertible to common stock) — 9,032,330 Series B Preferred Stock (convertible to common stock) — 20,754,717 Common stock warrants 35,801 9,145 Preferred stock warrants — 806,903 Stock options 38,951 11,631 Total potentially dilutive shares 122,664 63,752,389 The potentially dilutive shares pertaining to the Company’s outstanding convertible notes was calculated based on the assumed conversion abilities as of December 31, 2021. The ultimate number of shares for which the notes can convert into is indeterminable. All shares of preferred stock were convertible into shares of common stock at a ratio of 1,563:1 per share. Upon the closing of the IPO, all 62,924,710 shares of preferred stock converted into an aggregate of 40,272 shares of common stock according to their respective terms. Additionally, all preferred stock warrants converted into 516 common stock warrants at the same ratio as the underlying preferred stock conversion. Concentrations The Company utilized two vendors that made up 40% of all inventory purchases during the year ended December 31, 2021 and three vendors that made up 100% of all inventory purchases during the year ended December 31, 2020. The loss of one of these vendors, may have a negative short-term impact on the Company’s operations; however, we believe there are acceptable substitute vendors that can be utilized longer-term. Recent Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-06, which simplifies the guidance on the issuer’s accounting for convertible debt instruments by removing the separation models for convertible debt with a cash conversion feature and convertible instruments with a beneficial conversion feature. As a result, entities will not separately present in equity an embedded conversion feature in such debt and will account for a convertible debt instrument wholly as debt, unless certain other conditions are met. The elimination of these models will reduce reported interest expense and increase reported net income for entities that have issued a convertible instrument that is within the scope of ASU 2020-06. ASU 2020-06 is applicable for fiscal years beginning after December 15, 2021, with early adoption permitted no earlier than fiscal years beginning after December 15, 2020. The Company has elected to early adopt this ASU and the adoption of this ASU did not have a material impact on the Company’s consolidated financial statements and related disclosures. In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02: Leases (Topic 842). The new guidance generally requires an entity to recognize on its balance sheet operating and financing lease liabilities and corresponding right-of-use assets. The standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2018 and early adoption is permitted. The new standard requires a modified retrospective transition for existing leases to each prior reporting period presented. The Company has elected to utilize the extended adoption period available to the Company as an emerging growth company and has not currently adopted this standard. This standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2021. The Company is currently evaluating the impact of the adoption of ASU 2016-02 on its financial position, results of operations and cash flows once adopted. Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
BUSINESS COMBINATIONS	Dec. 31, 2021
BUSINESS COMBINATIONS
BUSINESS COMBINATIONS	NOTE 4: BUSINESS COMBINATIONS Bailey 44 On February 12, 2020, the Company acquired 100% of the membership interests of Bailey. The purchase price consideration included (i) an aggregate of 20,754,717 shares of Series B Preferred Stock of the Company (the “Parent Stock”) and (ii) a promissory note in the principal amount of $4,500,000. Of the shares of Parent Stock issued in connection with the Merger, 16,603,773 shares were delivered on the effective date of the Merger (the “Initial Shares”) and 4,150,944 shares were held back solely, and only to the extent necessary, to satisfy any indemnification obligations of Bailey or the Holders pursuant to the terms of the Merger Agreement (the “Holdback Shares”). DBG agreed that if at that date which is one year from the closing date of the IPO, the product of the number of shares of Parent Stock issued under the Merger multiplied by the sum of the closing price per share of the common stock of the Company on such date, plus Sold Parent Stock Gross Proceeds (as that term is defined in the Merger Agreement), does not exceed the sum of $11,000,000 less the value of any Holdback Shares cancelled further to the indemnification provisions of the Merger Agreement, then the Company shall issue to the Holders pro rata an additional aggregate number of shares of common stock of the Company equal to the valuation shortfall at a per share price equal to the then closing price per share of the common stock of the Company. Series B preferred stock $ 11,000,000 Promissory note payable 4,500,000 Purchase price consideration $ 15,500,000 Purchase Price Allocation Cash and cash equivalents $ 106,913 Accounts receivable, net 37,479 Due (to) from factor, net (312,063) Inventory 3,303,660 Prepaid expenses 165,856 Deposits 187,493 Property, equipment and software, net 1,215,748 Goodwill 6,479,218 Intangible assets 8,600,000 Accounts payable (3,397,547) Accrued expenses and other liabilities (886,757) Purchase price consideration $ 15,500,000 As of December 31, 2021, the Company has a contingent consideration liability of $7,935,016 based on the valuation shortfall as noted above. See Note 3. Harper & Jones On May 18, 2021, the Company closed its acquisition of H&J pursuant to its previously disclosed Membership Interest Stock Purchase Agreement (as amended, the “Purchase Agreement”) with D. Jones Tailored Collection, Ltd. (the “Seller”), to purchase 100% of the issued and outstanding equity of Harper & Jones LLC. The purchase price consideration included (i) an aggregate of 21,928 shares of the Company’s common stock and (ii) $500,000 financed from the proceeds of the IPO. Pursuant to the H&J Purchase Agreement, the Seller, as the holder of all of the outstanding membership interests of H&J, exchanged all of such membership interests for a number of common stock of the Company equal to the lesser of (i) $9.1 million at a per share price equal to the initial public offering price of the Company’s shares offered pursuant to its initial public offering or (ii) the number of Subject Acquisition Shares; “Subject Acquisition Shares” means the percentage of the aggregate number of shares of the Company’s common stock issued pursuant to the Agreement, which is the percentage that Subject Seller Dollar Value is in relation to Total Dollar Value. “Subject Seller Dollar Value” means $9.1 million. If, at the one year anniversary of the closing date of the Company’s IPO, the product of the number of shares of the Company’s common stock issued at the closing of the acquisition multiplied by the average closing price per share of the shares of the Company’s common stock as quoted on the NasdaqCM for the thirty (30) day trading period immediately preceding such date does not exceed the sum of $9.1 million less the value of any shares of the Company’s common stock cancelled further to any indemnification claims made against the Seller then the Company shall issue to Seller an additional aggregate number of shares of the Company’s common stock equal to the valuation shortfall at a per share price equal to the then closing price per share of the Company’s common stock as quoted on the NasdaqCM. The Company evaluated the acquisition of H&J pursuant to ASC 805 and ASU 2017-01, Topic 805, Business Combinations. The acquisition method of accounting requires, among other things, that the assets acquired and liabilities assumed in a business combination be measured at their estimated respective fair values as of the closing date of the acquisition. Goodwill recognized in connection with this transaction represents primarily the potential economic benefits that the Company believes may arise from the acquisition. Total fair value of the purchase price consideration was determined as follows: Cash $ 500,000 Common stock 8,025,542 Contingent consideration 3,421,516 Purchase price consideration $ 11,947,058 The Company has made an allocation of the purchase price in regard to the acquisition related to the assets acquired and the liabilities assumed as of the purchase date. The following table summarizes the purchase price allocation: Purchase Price Allocation Cash and cash equivalents $ 24,335 Accounts receivable, net 49,472 Inventory 77,159 Prepaid expenses 69,715 Deposits 4,416 Property, equipment and software, net 83,986 Goodwill 9,681,548 Intangible assets 3,936,030 Accounts payable (51,927) Accrued expenses and other liabilities (107,957) Deferred revenue (269,848) Due to related parties (1,361) Loan payable (148,900) Note payable - related party (299,489) Deferred tax liability (1,100,120) Purchase price consideration $ 11,947,058 The customer relationships and will be amortized on a straight-line basis over their estimated useful lives of three years. The brand name is indefinite-lived. The Company used the relief of royalty approach to estimate the fair value of intangible assets acquired. Goodwill is primarily attributable to the go-to-market synergies that are expected to arise as a result of the acquisition and other intangible assets that do not qualify for separate recognition. The goodwill is not deductible for tax purposes. The Company recorded an initial contingent consideration liability at a fair value of $3,421,516 based on the valuation shortfall noted above. As of December 31, 2021, the H&J contingent consideration was valued at $4,244,460. See Note 3. The results of H&J have been included in the consolidated financial statements since the date of acquisition. H&J’s net revenue and net loss included in the consolidated financial statements since the acquisition date were approximately $1,860,000 and $390,000, respectively. Stateside On August 30, 2021, the Company entered into a Membership Interest Purchase Agreement (the “MIPA”) with Moise Emquies pursuant to which the Company acquired all of the issued and outstanding membership interests of MOSBEST, LLC, a California limited liability company (“Stateside” and such transaction, the “Stateside Acquisition”). Pursuant to the MIPA, Moise Emquies, as the holder of all of the outstanding membership interests of Stateside, exchanged all of such membership interests for $5.0 million in cash and 11,015 shares of the Company’s common stock (the “Shares”), which number of Shares was calculated in accordance with the terms of the MIPA. Of such amount, $375,000 in cash and a number of Shares equal to $375,000, or 826 shares (calculated in accordance with the terms of the MIPA), is held in escrow to secure any working capital adjustments and indemnification claims. The MIPA contains customary representations, warranties and covenants by Moise Emquies. The Company evaluated the acquisition of Stateside pursuant to ASC 805 and ASU 2017-01, Topic 805, Business Combinations. The acquisition method of accounting requires, among other things, that the assets acquired and liabilities assumed in a business combination be measured at their estimated respective fair values as of the closing date of the acquisition. Goodwill recognized in connection with this transaction represents primarily the potential economic benefits that the Company believes may arise from the acquisition. Total fair value of the purchase price consideration was determined as follows: Cash $ 5,000,000 Common stock 3,403,196 Purchase price consideration $ 8,403,196 The Company has made an allocation of the purchase price in regard to the acquisition related to the assets acquired and the liabilities assumed as of the purchase date. The following table summarizes the purchase price allocation: Purchase Price Allocation Cash and cash equivalents $ 32,700 Accounts receivable, net 154,678 Due from factor, net 371,247 Inventory 603,625 Prepaid expenses 7,970 Deposits 9,595 Goodwill 2,104,056 Intangible assets 5,939,140 Accounts payable (374,443) Accrued expenses and other liabilities (445,372) Purchase price consideration $ 8,403,196 The customer relationships and will be amortized on a straight-line basis over their estimated useful lives of three years. The brand name is indefinite-lived. The Company used the relief of royalty and income approach to estimate the fair value of intangible assets acquired. Goodwill is primarily attributable to the go-to-market synergies that are expected to arise as a result of the acquisition and other intangible assets that do not qualify for separate recognition. The goodwill is not deductible for tax purposes. Per the terms of the MIPA, a working capital adjustment of $493,791 was recorded during the fourth quarter. Net amounts due to the seller are $396,320 at December 31, 2021 (Note 7). The results of Stateside have been included in the consolidated financial statements since the date of acquisition. Stateside’s net revenue and net loss included in the consolidated financial statements since the acquisition date were approximately $1,695,000 and $285,000, respectively. Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the Company’s financial results as if the Bailey, H&J and Stateside acquisitions had occurred as of January 1, 2020. The unaudited pro forma financial information is not necessarily indicative of what the financial results actually would have been had the acquisitions been completed on this date. In addition, the unaudited pro forma financial information is not indicative of, nor does it purport to project, the Company’s future financial results. The following unaudited pro forma financial information includes incremental property and equipment depreciation and intangible asset amortization as a result of the acquisitions. The pro forma information does not give effect to any estimated and potential cost savings or other operating efficiencies that could result from the acquisition: Year Ended December 31, 2021 2020 Net revenues $ 11,834,601 $ 12,989,493 Net loss $ (33,259,224) $ (12,761,206) Net loss per common share $ (433.00) $ (1,921.00)

DUE FROM FACTOR

DUE FROM FACTOR	9 Months Ended	12 Months Ended
DUE FROM FACTOR	Sep. 30, 2022	Dec. 31, 2021
DUE FROM FACTOR
DUE FROM FACTOR	NOTE 4: DUE FROM FACTOR Due to/from factor consist of the following: September 30, December 31, 2022 2021 Outstanding receivables: $ 423,984 $ 579,295 Without recourse 83,224 361,584 With recourse 182,352 121,617 Advances (50,779) (77,208) Credits due customers $ 638,781 $ 985,288	NOTE 5: DUE FROM FACTOR The Company, via its subsidiaries, Bailey and Stateside, assigns a portion of its trade accounts receivable to third- party factoring companies, who assumes the credit risk with respect to the collection of non-recourse accounts receivable. The Company may request advances on the net sales factored at any time before their maturity date, and up to 50% of eligible finished goods inventories based on the terms of one of our agreements that terminated in 2021. The factor charges a commission on the net sales factored for credit and collection services. For one factoring company, interest on advances is charged as of the last day of each month at a rate equal to the LIBOR rate plus 2.5% for Bailey. For Stateside, should total commission and fees payable be less than $30,000 in a single year, then the factor shall charge the difference between the actual fees in said year and $30,000 to the Company. Interest on advances is charged as of the last day of each month at a rate equal to the greater of either, (a) the Chase Prime Rate + (2.0)% or (b) (4.0)% per annum. For another factoring company, interest is charged at one-thirty- third Advances are collateralized by a security interest in substantially all of the companies’ assets. Due to/from factor consist of the following: December 31, 2021 2020 Outstanding receivables: Without recourse $ 579,295 $ 151,158 With recourse 361,584 42,945 Advances 121,617 56,246 Credits due customers (77,208) (40,316) $ 985,288 $ 210,033

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Sep. 30, 2022	Dec. 31, 2021
GOODWILL AND INTANGIBLE ASSETS
GOODWILL AND INTANGIBLE ASSETS	NOTE 5: GOODWILL AND INTANGIBLE ASSETS The Company recorded $6,479,218 in goodwill from the Bailey business combination in February 2020, $9,681,548 in goodwill from the H&J business combination in May 2021 and $2,104,056 in goodwill from the Stateside business combination in August 2021. The following table summarizes information relating to the Company’s identifiable intangible assets as of September 30, 2022: Gross Accumulated Carrying Amount Amortization Value Amortized: Customer relationships $ 6,453,750 (3,062,794) $ 3,390,956 6,453,750 (3,062,794) 3,390,956 Indefinite-lived: Brand name $ 7,836,920 — 7,836,920 $ 14,290,670 $ (3,062,794) $ 11,227,876 The Company recorded amortization expense of $537,813 and $355,808 during the three months ended September 30, 2022 and 2021, and $1,613,438 and $590,711 during the nine months ended September 30, 2022 and 2021, respectively, which is included in general and administrative expenses in the consolidated statements of operations.	NOTE 6: GOODWILL AND INTANGIBLE ASSETS The Company recorded $6,479,218 in goodwill from the Bailey business combination in February 2020, $9,681,548 in goodwill from the H&J business combination in May 2021 and $1,610,265 in goodwill from the Stateside business combination in August 2021. In the fourth quarter of 2021, the Company recorded an additional $493,791 in Stateside goodwill based on the final purchase price allocation. The following table summarizes information relating to the Company’s identifiable intangible assets as of December 31, 2021: Gross Accumulated Carrying Amount Amortization Value Amortized: Customer relationships $ 6,453,750 $ (1,449,357) $ 5,004,393 6,453,750 (1,449,357) 5,004,393 Indefinite-lived: Brand name $ 7,836,920 — 7,836,920 $ 14,290,670 $ (1,449,357) $ 12,841,313 Due to the effects of COVID-19 and revenue levels not recovering as quickly as anticipated and related uncertainty which affected Bailey’s results and near-term demand for its products, the Company determined that there were indications for further impairment analysis in both 2020 and 2021. During the years ended December 31, 201 and 2020, the Company recorded impairment losses of $3,400,000 and $784,500 for the intangible asset as management determined circumstances existed that indicated the carrying value may not be recoverable. The impairment analysis was based on the relief from royalty method using projected revenue estimates and discounts rates believed to be appropriate. Fair value determinations require considerable judgment and are sensitive to changes in underlying assumptions, estimates and market factors. The discount rate, revenue assumptions and terminal growth rate of our reporting unit were the material assumptions utilized in the model used to estimate the fair value of the Bailey unit. The analysis requires estimates, assumptions and judgments about future events. Our analysis uses our internally generated long-range plan. The long-range plan reflects management judgment, which includes observation of expected industry trends. The Company recorded amortization expense of $1,128,524 and $320,833 during the years ended December 31, 2021 and 2020, respectively, which is included in general and administrative expenses in the consolidated statements of operations. Future amortization expense at December 31, 2020 is as follows: Year Ending December 31, 2022 2,151,250 2023 1,830,417 2024 1,022,726 $ 5,004,393

LIABILITIES AND DEBT

LIABILITIES AND DEBT	9 Months Ended	12 Months Ended
LIABILITIES AND DEBT	Sep. 30, 2022	Dec. 31, 2021
LIABILITIES AND DEBT
LIABILITIES AND DEBT	NOTE 6: LIABILITIES AND DEBT Accrued Expenses and Other Liabilities The Company accrued expenses and other liabilities line in the consolidated balance sheets is comprised of the following as of September 30, 2022 and December 31,2021: September 30, December 31, 2022 2021 Accrued expenses $ 896,043 $ 213,740 Reserve for returns 24,673 33,933 Payroll related liabilities 2,602,800 1,204,665 Sales tax liability 298,149 268,723 Due to seller — 396,320 Other liabilities 130,702 119,764 $ 3,952,366 $ 2,237,145 Certain liabilities including sales tax and payroll related liabilities may be subject to interest and penalties. As of September 30, 2022 and December 31, 2021, payroll related labilities included approximately $262,000 in estimated penalties associated with accrued payroll taxes. Venture Debt In February 2022, the Company received $237,500 in proceeds, including loan fees of $12,500, from the existing venture debt lender under the same terms as the existing facility. As of June 30, 2022 and December 31, 2021, the gross loan balance was $6,251,755 and $6,001,755, respectively. On September 29, 2022, the Company and Black Oak Capital executed a Securities Purchase Agreement (the “Black Oak SPA”) whereby the Company issued 6,300 shares of Series A Convertible Preferred Stock to Black Oak for $1,000 per share (see Note 7). The shares were issued pursuant to the conversion of Black Oak’s entire principal amount of $6,251,755, and the Company recorded $48,245 in interest as part of the conversion. Pursuant to the Black Oak SPA, all accrued interest remaining outstanding. Accrued interest was $269,880 as of September 30, 2022. For the nine months ended September 30, 2022 and 2021, $12,500 and $147,389 of loan fees and discounts from warrants were amortized to interest expense, leaving unamortized balance of $0 as of September 30, 2022. Interest expense and effective interest rate on this loan for the three months ended September 30, 2022 and 2021, was $191,152 and $189,096, and 12.2% and 13.4% all respectively. Interest expense was $573,455 and $591,123 for the nine months ended September 30, 2022 and 2021, respectively. Convertible Debt 2020 Regulation D Offering As of September 30, 2022 and December 31, 2021, there was $100,000 remaining in outstanding principal that was not converted into equity. Convertible Promissory Note During the nine months ended September 30, 2022, the Company converted an aggregate of $1,432,979 in outstanding principal into 24,827 shares of common stock. On April 8, 2022, the Company and various purchasers executed a Securities Purchase Agreement whereby the investors purchased from the Company convertible promissory notes in the aggregate principal amount of $3,068,750, consisting of original issue discount of $613,750. The Company received net proceeds of $2,313,750 after the original issue discount and fees, resulting in a debt discount of $755,000. Upon the Company’s public offering in May (see below), the Company repaid $3,068,750 to the investors and the debt discount was fully amortized. In connection with the April notes, the Company issued an aggregate of 12,577 warrants to purchase common stock at an exercise price of $122 per share. The Company recognized $98,241 as a debt discount for the fair value of the warrants using the Black-Scholes option model, which was fully amortized upon the notes’ repayment in May. On July 22 and July 28, 2022, the Company and various purchasers executed a Securities Purchase Agreement whereby the investors purchased from the Company convertible promissory notes in the aggregate principal amount of $1,875,000, consisting of original issue discount of $375,000. The Company received net proceeds of $1,450,000 after the original issue discount and fees. The July notes matured on October 31, 2022 and are in default as of the date of these financial statements. In connection with the July 22 and July 28 notes, the Company issued an aggregate of 41,124 and 27,655 warrants to purchase common stock at an exercise price of $15.20 and $11.30 per share, respectively. The Company recognized $692,299 as a debt discount for the fair value of the warrants using the Black-Scholes option model, which will be amortized to interest expense over the life of the notes. If the July notes are not repaid in full by the maturity date or if any other event of default occurs, (1) the face value of the notes will be automatically increase d to 120%; (2) the notes will begin generating an annual interest rate of 20%, which will be paid in cash monthly until the default is cured; and (3) if such default continues for 14 or more calendar days, at the Investors’ discretion, the notes shall become convertible at the option of the investors into shares of the Company’s common stock at a conversion price equal to the closing price of the Company’s common stock on the on the date of the note conversion. The Company evaluated the terms of the conversion features of the July notes as noted above in accordance with ASC Topic No. 815 — 40, Derivatives and Hedging — Contracts in Entity’s Own Stock During the three and nine months ended September 30, 2022, the Company amortized $1,792,060 and $4,575,234, respectively, of debt discount to interest expense. As of September 30, 2022 and December 31, 2021, the outstanding principal was $9,907,121 and $9,465,000, respectively. The balance of the convertible notes, after unamortized debt discount of 1,931,149, was $7,975,872 as of September 30, 2022. Loan Payable — PPP and SBA Loan As of September 30, 2022 and December 31, 2021, H&J had an outstanding loan under the EIDL program of $148,900. In April 2022, Bailey received notification of full forgiveness of its 2 nd st Note Payable — Related Party As of September 30, 2022, H&J had an outstanding note payable of $140,928 owned by the H&J Seller. The note matures on December 10, 2022 and bears interest at 12% per annum. Promissory Note Payable As of September 30, 2022 and December 31, 2021, the outstanding principal on the note to the sellers of Bailey was $3,500,000. As of September 30, 2022, the lender agreed to defer all payments to the maturity date of the loan, December 31, 2022. Interest expense was $105,000 and $105,000 for the three months ended September 30, 2022 and 2021 and $315,000 and $389,000 for the nine months ended September 30, 2022 and 2021, all respectively, which was accrued and unpaid as of September 30, 2022. Merchant Cash Advances In March 2022, the Company obtained two short-term merchant advances, which totaled $500,000 and $250,000, respectively, from a single lender to fund operations. These advances included origination fees totaling $22,500 for net proceeds of $727,500. These advances are, for the most part, secured by expected future sales transactions of the Company with expected payments on a weekly basis The Company will repay an aggregate of $1,065,000 to the lender. These advances contain various financial and non-financial covenants. In the third quarter of 2022, the Company received additional short-term advances of $607,860. As of September 30, 2022, $279,475 remained outstanding. As of the date of these financial statements, the Company was in compliance with these covenants.	NOTE 7: LIABILITIES AND DEBT Accrued Expenses and Other Liabilities The Company accrued expenses and other liabilities line in the consolidated balance sheets is comprised of the following as of December 31, 2021 and 2020: December 31, 2021 2020 Accrued expenses $ 213,740 $ 92,074 Reserve for returns 33,933 5,229 Payroll related liabilities 1,204,665 843,704 Sales tax liability 268,723 196,410 Due to seller 396,320 — Other liabilities 119,764 108,230 $ 2,237,145 $ 1,245,646 Due to seller represents amounts to the seller owed pursuant the Stateside Acquisition after certain purchase price adjustments were made in the fourth quarter of 2021. Certain liabilities including sales tax and payroll related liabilities maybe be subject to interest in penalties. As of December 31, 2021 and 2020, payroll related labilities included approximately $262,000 and $152,000 in estimated penalties associated with accrued payroll taxes. Venture Debt In March 2017, the Company entered into a senior credit agreement with an outside lender for up to $4,000,000, dependent upon the achievement of certain milestones. Through various amendments to the agreement, the credit agreement has been increased to approximately $6,000,000. The loan bears interest at 12.5% per annum, compounded monthly, plus fees currently at $5,000 per month. In March 2021, the Company and the lender agreed to extend the maturity date of the credit agreement to December 31, 2022, with certain payments due as follows. If the Company consummated a follow on public offering on or before July 31, 2021, the Company was required to make a $3,000,000 payment on the loan within five five loan, December 31, 2022. As of the filing date, of these financial statements, all defaults were cured and there are no additional expected defaults in the next twelve months. The Company’s credit agreement contains negative covenants that, subject to significant exceptions, limit its ability, among other things to make restricted payments, pledge assets as security, make investments, loans, advances, guarantees and acquisitions, or undergo other fundamental changes. A breach of any of these covenants could result in a default under the credit facility and permit the lender to cease making loans to the Company. If for whatever reason the Company has insufficient liquidity to make scheduled payments under the Company’s credit facility or to repay such indebtedness by the schedule maturity date, the Company would seek the consent of the Company’s senior lender to modify such terms. Although the Company’s senior lender has previously agreed to seven prior modifications of the Company’s credit agreement, there is no assurance that the senior lender will agree to any such modification and could then declare an event of default. Upon the occurrence of an event of default under the credit agreement, the lender could elect to declare all amounts outstanding thereunder to be immediately due and payable. The Company has pledged all of its assets as collateral under the Company’s credit facility. If the lender accelerates the repayment of borrowings, the Company may not have sufficient assets to repay them and the Company could experience a material adverse effect on its financial condition and results of operations. Repayment is accelerated upon a change in control, as defined in the agreement. The loan is senior to all other debts and obligations of the Company, is collateralized by all assets of the Company, and shares of the Company’s common stock pledged by officers of the Company. As of December 31, 2021 and 2020, the gross loan balance was $6,001,755.During 2020, the gross balance increased by $1,459,211 resulting from cash disbursed to the Company and considerations for outstanding interest. The lender was also granted warrants to purchase common stock representing 1% of the fully diluted capitalization of the Company for each $1,000,000 of principal loaned under the agreement, which was increased to 1.358% during 2019. During the year ended December 31, 2020, the Company granted 4,935 common stock warrants, to the lender with an exercise price of $ 2.50 ten For the years ended December 31, 2021 and 2020, $147,389 and $241,878 of these loan fees and discounts from warrants were amortized to interest expense, leaving unamortized balances of $0 and $147,389 as of December 31, 2021 and 2020, respectively. Interest expense for the years ended December 31, 2021 and 2020 was $825,219 and $770,277, respectively. Effective interest rate on the loan for the years ended December 31, 2021 and 2020 was 13.7% and 14.6%, respectively. Convertible Debt 2020 Regulation CF Offering During the year ended December 31, 2020, the Company received gross proceeds of $450,308 from a Regulation CF convertible debt offering. In 2021, the Company received additional gross proceeds of $473,650. Interest was 6% per annum and the debt was due October 30, 2022. Upon closing of the IPO, the outstanding principal and accrued and unpaid interest of $16,942 was converted into 3,197 shares of common stock based on the terms of the notes. Total issuances costs were $69,627, which was recognized as a debt discount and was amortized in 2021 through the date of IPO when such debt converted. During the year ended December 31, 2021, $27,894 of the debt discount was amortized to interest expense. 2020 Regulation D Offering Concurrently with the offering above, in 2021 and 2020 the Company received gross proceeds of $55,000 and $800,000, respectively, from a Regulation D convertible debt offering. The debt accrued interest at a rate of 14% per annum with a maturity date of nine months from the date of issuance. The debt was contingently convertible and contains both automatic and optional conversions. The debt converted automatically upon an initial public offering of at least $10,000,000 in gross proceeds at a price per share equal to 50% of the IPO price. Issuance costs on the aggregate funds totaled $100,000. In addition, the Company issued 5 warrants to purchase common stock in connection with the notes. The issuance costs and warrants are recognized as a debt discount and were amortized in 2021 through the date of IPO when such debt converted. The fair value of the warrants was determined to be negligible. Upon closing of the IPO, $755,000 in outstanding principal and approximately $185,000 of the accrued and unpaid interest was converted into 4,534 shares of common stock. As of December 31, 2021, there was $100,000 remaining in outstanding principal that was not converted into equity. During the year ended December 31, 2021, $100,000 of the debt discount was amortized to interest expense. The Company recorded an additional $132,609 in default interest expense upon conversion of these notes. 2019 Regulation D Offering For the year ended December 31, 2019, the Company received gross proceeds of $799,280 from a Regulation D convertible debt offering. The debt accrued interest at a rate of 12% per annum with a maturity date of thirty-six months from the date of issuance. The debt was contingently convertible and contained both automatic and optional conversions. The debt converted automatically upon an initial public offering at $219 per share. If, prior to maturity there is a change in control event, the holders of a majority of the debt could vote to convert two times the value of the principle, with accrued interest being eliminated, at 1) the fair market value of the company’s common stock at the time of such conversion, 2) $219 per share, 3) dividing the valuation cap ($9,000,000) by the pre-money fully diluted capitalization. Upon closing of the IPO, the outstanding principal was converted into 3,621 shares of common stock. Convertible Promissory Notes On August 27, 2021, the Company entered into a Securities Purchase Agreement with Oasis Capital, LLC (“Oasis Capital”) further to which Oasis Capital purchased a senior secured convertible note (the “Oasis Note”), with an interest rate of 6% per annum, having a face value of $5,265,000 for a total purchase price of $5,000,000, secured by all assets of the Company. The Oasis Note, in the principal amount of $5,265,000, bears interest at 6% per annum and is due and payable 18 months from the date of issuance, unless sooner converted. The Oasis Note is convertible at the option of Oasis Capital into shares of the Company’s common stock at a conversion price (the “ Oasis Conversion Price”) which is the lesser of (i) $360.10, and (ii) 90% of the average of the two lowest volumed weighted average prices (“VWAPs’) during the five consecutive trading day period preceding the delivery of the notice of conversion. Oasis Capital is not permitted to submit conversion notices in any thirty day period having conversion amounts equaling, in the aggregate, in excess of $500,000. If the Oasis Conversion Price set forth in any conversion notice is less than $300 per share, the Company, at its sole option, may elect to pay the applicable conversion amount in cash rather than issue shares of its common stock. On October 1, 2021, the Company entered into an Amended and Restated Securities Purchase Agreement with FirstFire Global Opportunities Fund, LLC (“FirstFire”) and Oasis Capital further to which FirstFire purchased a Senior Secured Convertible Promissory Note (the “First FirstFire Note”), with an interest rate of 6% per annum, having a face value of $1,575,000 for a total purchase price of $1,500,000, secured by all assets of the Company. The First FirstFire Note, in the principal amount of $1,575,000, bears interest at 6% per annum and is due and payable 18 months from the date of issuance, unless sooner converted. The First FirstFire Note is convertible at the option of FirstFire into shares of the Company’s common stock at a conversion price (the “First FirstFire Conversion Price”) which is the lesser of (i) $395.20, and (ii) 90% of the average of the two lowest volume-weighted average prices during the five consecutive trading day period preceding the delivery of the notice of conversion. FirstFire is not permitted to submit conversion notices in any thirty day period having conversion amounts equaling, in the aggregate, in excess of $500,000. If the First FirstFire Conversion Price set forth in any conversion notice is less than $300 per share, we, at our sole option, may elect to pay the applicable conversion amount in cash rather than issue shares of the Company’s common stock. In connection with the issuance of the First FirstFire Note, the Company, Oasis Capital and FirstFire amended the Security Agreement to grant FirstFire a similar security interest in substantially all of our assets to secure the obligations under the First FirstFire Note. The Company, Oasis Capital and FirstFire also amended the Registrations Right Agreement (“RRA”) to join FirstFire as a party thereto and to include the shares of the Company’s common stock issuable under the First FirstFire Note as registrable securities. On November 16, 2021, the Company entered into a Securities Purchase Agreement with FirstFire further to which FirstFire purchased a Senior Secured Convertible Promissory Note (the “Second FirstFire Note” and together with the First FirstFire Note, the “FirstFire Notes”), with an interest rate of 6% per annum, having a face value of $2,625,000 for a total purchase price of $2,500,000. The Second FirstFire Note is convertible at the option of FirstFire into shares of the Company’s common stock at a conversion price (the “Second FirstFire Conversion Price”) which is the lesser of (i) $428, and (ii) 90% of the average of the two lowest volume-weighted average prices during the five consecutive trading day period preceding the delivery of the notice of conversion. FirstFire is not permitted to submit conversion notices in any thirty day period having conversion amounts equaling, in the aggregate, in excess of $500,000. If the Second FirstFire Conversion Price set forth in any conversion notice is less than $329 per share, the Company, at its sole option, may elect to pay the applicable conversion amount in cash rather than issue shares of its common stock. In addition, the Company entered into an amendment to the RRA, dated November 16, 2021. The RRA, as amended, provides that the Company shall file a registration statement registering the shares of common stock issuable upon conversion of the FirstFire Notes, and the Waiver Shares by November 30, 2021 and use best efforts to cause such registration statement to be effective with the SEC no later than 120 days from the date of the FirstFire Note. The Company filed such registration statement in December 2021 and it became effective in January 2022. The Company evaluated the terms of the conversion features of the Oasis and FirstFire Notes as noted above in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock, and determined they are not indexed to the Company’s common stock and that the conversion features meet the definition of a liability. The notes contain an indeterminate number of shares to settle with conversion options outside of the Company’s control. Therefore, the Company bifurcated the conversion feature and accounted for it as a separate derivative liability. Upon issuance of the Oasis and FirstFire Notes, the Company recognized a derivative liability at an aggregate fair value of $3,204,924, which is recorded as a debt discount and will amortized over the life of the note. The following is a summary of the Oasis and FirstFire Notes for the year ended December 31, 2021: Unamortized Convertible Note Principal Debt Discount Payable, Net Balance, December 31, 2020 $ — $ — $ — Issuance of Oasis note, net of issuance costs 5,265,000 (715,000) 4,550,000 Issuance of FirstFire First note, net of issuance costs 1,575,000 (315,000) 1,260,000 Issuance of Second FirstFire note, net of issuance costs 2,625,000 (530,000) 2,095,000 Derivative liability in connection with notes — (3,204,924) (3,204,924) Amortization of debt discount — 801,538 801,538 Balance, December 31, 2021 $ 9,465,000 $ (3,963,386) $ 5,501,614 The original issue discount and issuance costs for the Oasis and FirstFire Notes totaled $1,560,000, which were recognized as a debt discount and will be amortized over the life of the notes. During the year ended December 31, 2021, the Company amortized $801,538 of debt discount to interest expense. As of December 31, 2021, the net balance of the Oasis and FirstFire Notes, after unamortized debt discount of $3,963,386, was $5,501,614. Interest expense for the year ended December 31, 2021 was $148,613. Loan Payable — PPP and SBA Loan In April 2020, the Company and Bailey each entered into a loan with a lender in an aggregate principal amount of $203,994 and $1,347,050, respectively, pursuant to the Paycheck Protection Program (“PPP”) under the Coronavirus Aid, Relief, and Economic Security (CARES) Act. In February 2021, Bailey entered into an 2nd Round PPP Loan for a principal amount of $1,347,050. In May 2021, the Company entered into an 2 nd including, among other things, cross-defaults on any other loan with the lender. The PPP Loans may be accelerated upon the occurrence of an event of default. The loan proceeds were used for payroll and other covered payments including general operating costs. In December 2021, the Company received notification that both its PPP Loans of $203,994 and $204,000 were approved for full forgiveness. As such, $407,994 was recorded as other non-operating income in the consolidated financial statements. The Bailey PPP Loans have been submitted for forgiveness and is expected to be forgiven in part based on current information available; however, formal forgiveness has not yet occurred as of the date of these financial statements. The CARES Act additionally extended COVID relief funding for qualified small businesses under the Economic Injury Disaster Loan (EIDL) assistance program. On June 25, 2020 the Company was notified that their EIDL application was approved by the Small Business Association (SBA). Per the terms of the EIDL agreement, the Company received total proceeds of $150,000. The Loan matures in thirty years from the effective date of the Loan and has a fixed interest rate of 3.75% per annum. As of December 31, 2021, Harper & Jones had an outstanding loan under the EIDL program of $148,900. Loan Payable In May 2021, H&J entered into a loan payable with a bank and received proceeds of $75,000. The line bears interest at 7.76% and matures in December 2025. As of December 31, 2021, the outstanding balance was $72,269. In December 2021, H&J entered into a merchant advance loan for a principal amount of $153,860 and received proceeds of $140,000. The loan bears interest at 9.9% and matures in June 2023. As of December 31, 2021, the outstanding balance was $149,962. Note Payable — Related Party As of December 31, 2021, H&J had an outstanding note payable of $299,489 owned by the H&J Seller. The note matures on July 10, 2022 and bears interest at 12% per annum. Promissory Note Payable As noted in Note 4, the Company issued a promissory note in the principal amount of $4,500,000 to the Bailey Holders pursuant to the Bailey acquisition. In February 2021, the maturity date of the agreement was extended from December 31, 2020 to July 31, 2021. Upon the IPO closing in May 2021, the Company repaid $1,000,000 of the outstanding principal on this note in May 2021. In August 2021, the maturity date was further extended to December 31, 2022. The Company is required to make prepayments of $2,000,000 to $4,000,000 if the Company completes a secondary public offering. If a public offering is not consummated before October 31, 2021 and June 30, 2022, the Company shall repay 10% of the outstanding principal at each date. The Company did not make any payments in October 2021, and the Company and the lender agreed to defer these payments to the maturity date of the loan, December 31, 2022. The note incurs interest at 12% per annum. As of December 31, 3021, $3,500,000 remained outstanding. Interest expense was $494,000 and $472,500 for the years ended December 31, 2021 and 2020, respectively, all of which was accrued and unpaid as of December 31, 2021. In April 2021, the Company entered into a promissory note in the principal amount of $1,000,000. The Company received $810,000 in proceeds, net of issuance costs and original issue discount. Additionally, the Company issued 1,205 warrants to the lender, which was recorded as a debt discount at the time of the loan. The fair value of the warrants and shares recorded as a debt discount was $73,958. Upon the closing of the IPO, the note was repaid in full. The entire debt discount of $263,958 was amortized to interest expense upon repayment of the note.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	9 Months Ended	12 Months Ended
STOCKHOLDERS' DEFICIT	Sep. 30, 2022	Dec. 31, 2021
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 7: STOCKHOLDERS’ DEFICIT On August 31, 2022, the Company entered into a Subscription and Investment Representation Agreement with Hil Davis, its Chief Executive Officer, pursuant to which the Company agreed to issue 1 share of the Company’s Series A Preferred Stock to for $25,000. The issuance of the preferred stock reduced the due to related party balance. The share of Series A Preferred Stock had 250,000,000 votes per share and voted together with the outstanding shares of the Company’s common stock as a single class exclusively with respect to any proposals to amend the Certificate of Incorporation to effect a reverse stock split of the Company’s common stock and to increase the authorized number of shares of the Company’s common stock. The terms of the Series A Preferred Stock provided that the outstanding share of Series A Preferred Stock would be redeemed in whole, but not in part, at any time: (i) if such redemption is ordered by the Board of Directors in its sole discretion or (ii) automatically upon the approval of Proposals 2 and 6 presented at the Company’s 2022 annual shareholders meeting. Following conclusion of the shareholders meeting, such share of the Company’s Series A Preferred Stock was redeemed. On October 13, 2022, the outstanding share of the Company’s Series A Preferred Stock was redeemed. During the nine months ended September 30, 2022, $1,432,979 in outstanding principal of convertible notes were converted into 24,827 shares of common stock. In September 2022, the Company issued 750 shares of common stock pursuant to a consultant agreement at a fair value of $123,000. On September 29, 2022, the Company and Black Oak Capital executed a Securities Purchase Agreement (the “Black Oak SPA”) whereby the Company issued 6,300 shares of Series A Convertible Preferred Stock to Black Oak for $1,000 per share. The following is a summary of the rights and preferences of the Series A Convertible Preferred Stock. Series A Convertible Preferred Stock On September 29, 2022, the Company filed the Certificate of Designation designating up to 6,800 shares out of the authorized but unissued shares of its preferred stock as Series A Convertible Preferred Stock. Except for stock dividends or distributions for which adjustments are to be made pursuant to the Certificate of Designation, the holders of the Series A Preferred Stock (the “Holders”) shall be entitled to receive, and the Company shall pay, dividends on shares of the Series A Preferred Stock equal (on an as-if-converted-to-Common-Stock basis) to and in the same form as dividends actually paid on shares of the Common Stock when, as and if such dividends are paid on shares of the Common Stock. No other dividends shall be paid on shares of the Series A Preferred Stock. With respect to any vote with the class of Common Stock, each share of the Series A Preferred Stock shall entitle the Holder thereof to cast that number of votes per share as is equal to the number of shares of Common Stock into which it is then convertible. The Series A Preferred Stock shall rank (i) senior to all of the Common Stock; (ii) senior to any class or series of capital stock of the Company hereafter created specifically ranking by its terms junior to any Preferred Stock (“Junior Securities”); (iii) on parity with any class or series of capital stock of the Corporation created specifically ranking by its terms on parity with the Preferred Stock (“Parity Securities”); and (iv) junior to any class or series of capital stock of the Company hereafter created specifically ranking by its terms senior to any Preferred Stock (“Senior Securities”), in each case, as to dividends or distributions of assets upon liquidation, dissolution or winding up of the Company, whether voluntarily or involuntarily. Each share of the Series A Preferred Stock shall be convertible, at any time and from time to time from and after September 29, 2022 at the option of the Holder thereof, into that number of shares of Common Stock determined by dividing the Stated Value of such share of the Series A Preferred Stock ($1,000 as of September 29, 2022) by the Conversion Price. The conversion price for each share of the Series A Preferred Stock is the closing price of the Common Stock on September 29, 2022, which was $9.30. Amendment to Articles of Incorporation On October 13, 2022, the Company amended its Amended and Restated Certificate of Incorporation to increase to increase the number of authorized shares of the Company’s common stock from 200,000,000 to 1,000,000,000, and in conjunction therewith, to increase the aggregate number of authorized shares to 1,010,000,000 shares. See Note 12. On October 21, 2022, the Board of Directors approved a one Underwriting Agreement and Public Offering On May 5, 2022, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with Alexander Capital, L.P., acting as representative (the “Representative”) of the several underwriters named in the Underwriting Agreement (the “Underwriters”), relating to the Company’s underwritten the offering (the “Offering”) pursuant to which the Company agreed to issue and sell 373,898 shares (the “Firm Shares”) of the Company’s common stock. The Firm Shares were sold to the public at a combined public offering price of $2.50 per share and were purchased by the Underwriters from the Company at a price of $2.30 per share. The Company also granted the Underwriters a 45-day The shares were sold in the Offering pursuant to a Registration Statement on Form S-1, as amended (File No. 333-264347) (the “Registration Statement”), a Registration Statement on Form S-1 pursuant to 462(b) of the Securities Act of 1933, as amended (File No. 333-264775), and a related prospectus filed with the Securities and Exchange Commission. The public offering closed on May 10, 2022 and the Company sold 373,898 shares of Common Stock for total gross proceeds of $9.3 million. The Company received net proceeds of $8.1 million after deducting underwriters’ discounts and commissions of $0.7 million and direct offering expenses of $0.5 million.	NOTE 8: STOCKHOLDERS’ DEFICIT Amended and Restated Certificate of Incorporation On May 18, 2021, the Company filed a Sixth Amended and Restated Certificate of Incorporation (the “Restated Certificate”) with the Secretary of State of the State of Delaware in connection with the Company’s IPO. The Company’s board of directors and stockholders previously approved the Restated Certificate to be effective immediately prior to the closing of the IPO. The Restated Certificate amends and restates the Company’s amended and restated certificate of incorporation, as amended, in its entirety to, among other things: (i) increase the authorized number of shares of common stock to 200,000,000 shares; (ii) authorize 10,000,000 shares of preferred stock that may be issued from time to time by the Company’s board of directors in one or more series; (iii) provide that directors may be removed from office only for cause by the affirmative vote of the holders of at least 662/3% The Restated Certificate also effected a 1-for-1,563 (see below) reverse stock split approved by the Company’s Board of Directors as described above. On October 13, 2022, the Company amended its Amended and Restated Certificate of Incorporation to increase to increase the number of authorized shares of the Company’s common stock from 200,000,000 to 1,000,000,000, and in conjunction therewith, to increase the aggregate number of authorized shares to 1,010,000,000 shares. On October 21, 2022, the Board of Directors approved a one-for-100 reverse stock split of its issued and outstanding shares of common stock and a proportional adjustment to the existing conversion ratios for each series of the Company’s preferred stock. The reverse stock split became effective as of November 3, 2022. Accordingly, all share and per share amounts for all periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect this reverse stock split and adjustment of the preferred stock conversion ratios. Convertible Preferred Stock Prior to the IPO, the Company designated its preferred stock as 20,714,518 shares of Series Seed Preferred Stock,14,481,413 shares of Series A Preferred Stock, 20,000,000 shares of Series A-2 Preferred Stock, 2,000,000 shares of Series CF Preferred Stock, 18,867,925 shares of Series A-3 Preferred Stock, 20,754,717 shares of Series B Preferred Stock and with 936,144 shares of preferred stock undesignated. The preferred stock were subject to an optional conversion right, where the preferred stock is convertible into fully paid and non-assessable shares of common stock at a 1,563:1 rate, with certain dilution protections. During the year ended December 31, 2020, the Company issued 809,294 shares of Series A-3 Preferred Stock at a price of $0.53 and 709,690 shares of Series CF Preferred Stock at price per share of $0.52. In 2020, the also Company issued 20,754,717 shares of Series B Preferred Stock to the Bailey Holders pursuant to the Bailey acquisition at a price per share of $0.53 for a total fair value of $11,000,000. See Note 4. As of December 31, 2020, 20,714,518 shares of Series Seed Preferred Stock were issued and outstanding outstanding outstanding outstanding outstanding Series Upon the closing of the Company’s IPO on May 18, 2021, all then-outstanding shares of Preferred Stock converted into an aggregate of 40,272 shares of common stock according to their terms. Common Stock The Company had 200,000,000 shares of common stock authorized with a par value of $0.0001 as of December 31, 2021. Common stockholders have voting rights of one vote per share. The voting, dividend, and liquidation rights of the holders of common stock are subject to and qualified by the rights, powers, and preferences of preferred stockholders. Equity Line of Credit On August 27, 2021 (“Execution Date”), the Company entered into an equity line of credit arrangement with Oasis Capital. Specifically, the Company entered into an equity purchase agreement (the “EPA”), pursuant to which Oasis Capital is committed to purchase up to $17,500,000 of the Company’s common stock over the 24-month term of the EPA. The Company is not obligated to request any portion of the $17,500,000. As of December 31, 2021, the Company has not drawn down any portion of this commitment, leaving the entire $17,500,000 available under the equity line of credit, and for which the Company has agreed, pursuant to a registration rights agreement (the “Oasis Equity RRA”), to register the shares of common stock issuable further to the equity line of credit with the SEC before any such issuances. The actual number of shares that the Company may issue pursuant to the equity line of credit is not determinable as it is based on the market price of the Company’s common stock from time to time and the number of shares desired to put to Oasis Capital. During the 24-month term of the investment agreement, the Company may request a drawdown on the equity line of credit by delivering a “put notice” to Oasis Capital stating the dollar amount of shares the Company intends to sell to Oasis Capital. The Company may make either an Option 1 or Option 2 request to Oasis Capital. Under Option 1, the purchase price Oasis Capital is required to pay for the shares is the lesser of (i) the lowest traded price of the common stock on the Nasdaq Capital Market on the Clearing Date, which is the date on which Oasis Capital receives the put shares as DWAC shares in its brokerage account, or (ii) the average of the three lowest closing sale prices of our Common Stock on the Nasdaq Capital Market during the period of twelve consecutive trading days immediately preceding the Clearing Date. The maximum amount the Company may request in an Option 1 request is $500,000. Under Option 2, the purchase price Oasis Capital is required to pay for the shares is the lesser of (i) 93% of the one (1) lowest traded price of our common stock on the Nasdaq Capital Market during the period of five (5) consecutive trading days immediately preceding the put date, or (ii) 93% of the VWAP on the Clearing Date, or (iii) 93% of the closing bid price of the Company’s common stock on the Nasdaq Capital Market on the Clearing Date. The maximum amount the Company may request in an Option 2 request is $2,000,000. The Company is unable to drawdown on the EPA until the lowest traded price of the common stock in the five (5) trading days immediately preceding the respective put date exceeds $300. 2021 Transactions There were no shares of common stock issued during 2020. On May 13, 2021, the Company’s registration statement on Form S-1 relating to the IPO was declared effective by the SEC. In the IPO, which closed on May 18, 2021, the Company issued and sold 24,096 shares of common stock at a public offering price of $415 per share. Additionally, the Company issued warrants to purchase 27,711 shares, which includes 3,614 warrants sold upon the partial exercise of the over-allotment option. The aggregate net proceeds to the Company from the were $8.6 million after deducting underwriting discounts and commissions of $0.8 million and direct offering expenses of $0.6 million. Upon the closing of the Company’s IPO on May 18, 2021, all then-outstanding shares of Preferred Stock converted into an aggregate of 40,272 shares of common stock according to their terms. Upon closing of the Company’s IPO, the Company converted outstanding principal totaling $2,680,289 and certain accrued and unpaid interest of the Company’s convertible debt into an aggregate of 11,352 shares of common stock. See Note 7. Upon closing of the Company’s IPO, certain officers and directors converted balances due totaling $257,515 into 1,524 shares of common stock and recorded $233,184 in compensation expense for the shares issued in excess of accrued balances owed. See Note 9. In connection with the H&J and Stateside acquisitions, the Company issued 21,928 and 11,015 shares of common stock to the respective sellers. See Note 4. Pursuant to a consulting agreement, the Company issued 500 shares of common stock with a guaranteed equity value of $250,000. In connection with the agreement, the Company recorded a contingent consideration liability of $67,000. See Note 3. An additional 415 shares were issued upon settlement of the contingent liability. In May 2021, an aggregate of 319 warrants were exercised for shares of common stock for proceeds of $145,696. In July 2021, warrant holders exercised 3,550 warrants for proceeds of $1,622,350. On June 28, 2021, the Company’s underwriters purchased 3,614 shares of common stock at a public offering price of $415 per share pursuant to the exercise of the remaining portion of their over-allotment option. The Company received net proceeds of approximately $1.4 million after deducting underwriting discounts and commissions of $0.1 million. In connection with the execution of the Oasis Capital EPA, the Company issued Oasis Capital 1,264 shares of common stock (the “Commitment Shares”). Upon nine months from the Execution Date, Oasis may return a portion of the Commitment Shares. As of December 31, 2021, the Company recorded the fair value of the Commitment Shares of $367,696 as deferred offering costs as no financings under the related EPA have occurred. In connection with the Second FirstFire Note, in November 2021 the Company issued (a) 300 additional shares of common stock to FirstFire and (b) 1,000 additional shares of common stock to Oasis Capital, as set forth in the waivers and consents (the “Waivers”), dated November 16, 2021 executed by each of FirstFire and Oasis Capital (collectively, the “Waiver Shares”). The Company recorded interest expense of $427,700 pertaining to the fair value of the Waiver Shares issued. In December 2021, the Company issued 1,500 shares of common stock pursuant to a consulting agreement. The fair value of $339,000 was based on the value of the Company’s common stock on the date of grant and is included in general and administrative expenses in the consolidated statements of operations.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2022	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 8: RELATED PARTY TRANSACTIONS Employee Backpay, Loans Receivable and Loans Payable As of September 30, 2022 and December 31, 2021, due to related parties includes advances from the former officer, Mark Lynn, who also serves as a director, totaling $104,568, and accrued salary and expense reimbursements of $120,350 and $126,706, respectively, to current officers. As of June 30, 2022, due to related parties also included an advance of $25,000 from the CEO. In August 2022, the Company issued 1 share of Series A preferred stock to the CEO for $25,000. Accordingly, the due to related parties balance was reduced to $0. As of September 30, 2022, H&J had an outstanding note payable of $140,928 owned by the H&J Seller.	NOTE 9: RELATED PARTY TRANSACTIONS Employee Backpay, Loans Receivable and Loans Payable As of December 31 2021 and 2020, due to related parties includes advances from the former officer, Mark Lynn, who also serves as a director, totaled $104,568 and $194,568 respectively, and accrued salary and expense reimbursements of $126,706 and $246,885 respectively, to current officers. Upon closing of the IPO, 251 shares of common stock were issued to directors as conversion of balances owed. The current CEO, Hil Davis, previously advanced funds to the Company for working capital. These prior advances were converted to a note payable totaling $115,000. Upon closing of the IPO, 1,273 shares of common stock were issued to the CEO as conversion of the outstanding note payable and related accrued interest, accrued compensation and other consideration. As of a result of the transaction, the Company recorded an additional $233,184 in stock compensation expense, which is included in general and administrative expenses in the consolidated statements of operations. As of December 31, 2021, H&J had an outstanding note payable of $299,489 owned by the H&J Seller. The note matures on July 10, 2022 and bears interest at 12% per annum.

SHARE-BASED PAYMENTS

SHARE-BASED PAYMENTS	9 Months Ended	12 Months Ended
SHARE-BASED PAYMENTS	Sep. 30, 2022	Dec. 31, 2021
SHARE-BASED PAYMENTS
SHARE-BASED PAYMENTS	NOTE 9: SHARE-BASED PAYMENTS Common Stock Warrants In connection with the April note agreement, the Company granted warrants to acquire 12,577 shares of common stock at an exercise price of $122.00 per share expiring in April 2027. On May 10, 2022, pursuant to the Underwriting Agreement, the Company issued the Underwriters’ Warrants to purchase up to an aggregate of 14,956 shares of common stock. The Underwriters’ Warrants may be exercised beginning on November 1, 2022 until May 5, 2027. The initial exercise price of each Underwriters’ Warrant is $32.50 per share, which represents 130% of the public offering price. In connection with the July 22 and July 28 notes, the Company issued an aggregate of 41,124 and 27,655 warrants to purchase common stock at an exercise price of $15.20 and $11.30 per share, respectively. The warrants expire in July 2027. The following is a summary of warrant activity: Common Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2021 35,801 $ 412.00 Granted 96,313 30.71 Exercised — Forfeited — Outstanding – September 30, 2022 132,114 $ 134.13 Exercisable at September 30, 2022 104,459 $ 166.65 Stock Options As of September 30, 2022 and December 31, 2021, the Company had 38,951 stock options outstanding with a weighted average exercise price of $362.11 per share. As of September 30, 2022, there were 34,073 options exercisable. Stock-based compensation expense of $110,092 and $134,113 was recognized for the three months ended September 30, 2022 and 2021, and $368,944 and $4,155,641 was recognized for the nine months September 30, 2022 and 2021, respectively. During the nine months ended September 30,2022 and 2021, $43,196 and $5375,550 was recorded to sales and marketing expense, and all other stock compensation was included in general and administrative expense in the condensed consolidated statements of operations. Total unrecognized compensation cost related to non-vested stock option awards as of September 30, 2022 amounted to $688,092 and will be recognized over a weighted average period of 1.56 years.	NOTE 10: SHARE-BASED PAYMENTS Common Stock Warrants During the year ended December 31, 2020, the Company granted 4,935 common stock warrants to the venture debt lender with an exercise price of $250 per share. The warrants were valued at $184,191 using the below range of inputs using the Black-Scholes model. During the Company’s Series A-3 Preferred Stock raise, the Company granted 26 common stock warrants at an exercise price of $828 per share to a funding platform in the year ended December 31, 2020. The warrants are fully vested with an exercise price of $828 per share, expiring in five years. The warrants contain a put option for the Company to redeem the warrants in cash in a change-in-control transaction, equal to the Black-Scholes value immediately prior to the fundamental event. The warrants also include other down-round and anti-dilution features if shares of common stock are issued or granted at a lesser value than the strike price which may also require additional warrants to be issued, such that the aggregate value of the strike price remains the same. As the warrants include a put option and embody an obligation for the Company to redeem these warrants in cash upon a contingent event, they are presented as a liability in the consolidated balance sheets. The volatility rate of 100% was used as it is a floor volatility as defined by the warrants. As of December 31, 2021 and 2020, the Company remeasured the fair value of the warrants to be $18,223 and $6,265, respectively, and recorded a gain (loss) due to the change in fair value of ($11,958) and $2,353, respectively. Year Ended December 31, 2020 Risk Free Interest Rate 1.54 – 1.59% Expected Dividend Yield 0.00% Expected Volatility 58.0 – 100% Expected Life (years) 5 – 10 For valuing the warrants noted above, the Company uses the same assumptions used for valuing employee options as noted below in the Stock Plan section, with the exception of the useful life which is either the contractual life or the estimated life. In connection with the Regulation D offerings in 2020, the Company issued 5 warrants to purchase common stock in connection with the notes at an exercise price of $250 per share. The issuance costs and warrants are recognized as a debt discount and will be amortized over the life of the notes. In connection with the IPO, the Company issued 24,096 warrants and an additional 3,614 warrants to purchase common stock per the over-allotment option. Each warrant will have an exercise price of $457 per share (equal to 110% of the offering price of the common stock), will be exercisable upon issuance and will expire five years from issuance. On May 13, 2021, pursuant to the IPO Underwriting Agreement, the Company issued warrants to the underwriters to purchase up to an aggregate of 1,205 shares of common stock with an exercise price of $519 per share. The warrants may be exercised beginning on November 13, 2021 and will expire five years from issuance. In connection with the Company’s April 2021 note financing, the Company issued warrants to the lender to purchase up to 1,205 shares of common stock. The warrants have an exercise price of $415 per share and are exercisable immediately after issuance. In May 2021, an aggregate of 319 warrants were exercised for shares of common stock for proceeds of $145,696. In July 2021, warrant holders exercised 3,550 warrants for proceeds of $1,622,350. A summary of information related to common stock warrants for the year ended December 31, 2021 is as follows: Common Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2019 4,180 $ 281 Granted 4,966 252 Exercised — — Forfeited — — Outstanding – December 31, 2020 9,146 $ 266 Granted 30,120 458 Conversion of preferred stock warrants upon IPO 516 766 Exercised (3,869) 457 Forfeited (112) 766 Outstanding – December 31, 2021 35,801 $ 412 Exercisable at December 31, 2020 9,146 $ 266 Exercisable at December 31, 2021 35,801 $ 412 Preferred Stock Warrants A summary of information related to preferred stock warrants for the year ended December 31, 2021 is as follows: Preferred Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2019 806,903 $ 0.49 Outstanding – December 31, 2020 806,903 $ 0.49 Converted to common stock warrants upon IPO (806,903) 0.49 Exercised — — Forfeited — — Outstanding – December 31, 2021 — $ — Exercisable at December 31, 2021 — $ — Upon the IPO, all outstanding preferred stock warrants converted into common stock warrants at a ratio of 1,563:1. Stock Options 2020 Incentive Stock Plan The Company has adopted a 2020 Omnibus Incentive Stock Plan (the “2020 Plan”). An aggregate of 33,000 shares of the Company’s common stock is reserved for issuance and available for awards under the 2020 Plan, including incentive stock options granted under the 2020 Plan. The 2020 Plan administrator may grant awards to any employee, director, consultant or other person providing services to us or our affiliates. During 2021, 27,320 options were granted to executives and directors at an exercise price from $385 to $415 per share. As of December 31, 2021, 5,680 options were available for future issuance. 2013 Incentive Stock Plan The Company has adopted the 2013 Stock Plan, as amended and restated (the “Plan”), which provides for the grant of shares of stock options, stock appreciation rights, and stock awards (performance shares) to employees, non-employee directors, and non-employee consultants. The number of shares authorized by the Plan was 11,964 shares as December 31, 2021 and 2020. The option exercise price generally may not be less than the underlying stock’s fair market value at the date of the grant and generally have a term often years. The amounts granted each calendar year to an employee or non-employee is limited depending on the type of award. Stock options comprise all of the awards granted since the Plan’s inception. Shares available for grant under the Plan amounted to 333 and as of December 31, 2021 and 2020. Vesting generally occurs over a period of immediately to four years. A summary of information related to stock options under our 2013 and 2020 Stock Plan for the years ended December 31, 2021 and 2020 is as follows: Weighted Average Options Exercise Price Outstanding – December 31, 2019 10,842 $ 2.50 Granted 917 94 Exercised — — Forfeited (128) $ 328 Outstanding – December 31, 2020 11,631 $ 234 Granted 27,320 415 Exercised — — Forfeited — — Outstanding – December 31, 2021 38,951 $ 362 Exercisable at December 31, 2020 8,810 $ 234 Exercisable at December 31, 2021 31,646 $ 359 Weighted average duration (years) to expiration of outstanding options at December 31, 2021 8.00 The assumptions utilized for option grants during the years ended December 31, 2021 and 2020 are as follows: Year Ended December 31, 2021 2020 Risk Free Interest Rate 0.34% – 0.85% 0.42% – 0.51% Expected Dividend Yield 0.00% 0.00% Expected Volatility 58.00% 58.00% Expected Life (years) 5.18 6.25 The total grant-date fair value of the options granted during the years ended December 31, 2021 was $4,696,605 and $46,253, respectively. During the year ended December 31, 2021 and 2020, $3,325,897 and $144,775 was recorded to general and administrative expenses, and $551,948 and $0, was recorded to sales and marketing expense in the consolidated statements of operations, all respectively. Total unrecognized compensation cost related to non-vested stock option awards as of December 31, 2021 amounted to $1,057,036 and will be recognized over a weighted average period of 2.28 years.

LEASE OBLIGATIONS

LEASE OBLIGATIONS	9 Months Ended	12 Months Ended
LEASE OBLIGATIONS	Sep. 30, 2022	Dec. 31, 2021
LEASE OBLIGATIONS
LEASE OBLIGATIONS	NOTE 10: LEASE OBLIGATIONS In April 2021, the Company entered into a lease agreement for operating space in Los Angeles, California. The lease expires in June 2023 and has monthly base rent payments of $17,257. The lease required a $19,500 deposit. The Company adopted ASC 842 on January 1, 2021 and recognized a right of use asset Stateside leases office and showroom facilities in Los Angeles, California. The leases expire at various dates through November 2022 with base rents ranging from $3,100 to $9,000. Total rent expense for the three months ended September 30, 2022 and 2021 was $267,041 and $246,103, and $736,523 and $551,944 for the nine months end September 30, 2022 and 2021, respectively.	NOTE 11: LEASE OBLIGATIONS In April 2021, the Company entered into a lease agreement for operating space in Los Angeles, California. The lease expires in June 2023 and has monthly base rent payments of $17,257. The lease required a $19,500 deposit. Bailey leases office and warehouse facilities in Vernon, California. The lease expires in February 2023 and has monthly base rent payments of $32,921 per month. H&J leases office and showroom facilities in Dallas and Houston, Texas, and New Orleans, Louisiana. The leases expire at various dates through June 2022 with base rents ranging from $3,400 to $6,500. Stateside leases office and showroom facilities in Los Angeles, California. The leases expire at various dates through November 2022 with base rents ranging from $3,100 to $9,000. Total rent expense for the years ended December 31, 2021 was $816,790 and $541,146, respectively.

CONTINGENCIES

CONTINGENCIES	9 Months Ended	12 Months Ended
CONTINGENCIES	Sep. 30, 2022	Dec. 31, 2021
CONTINGENCIES
CONTINGENCIES	NOTE 11: CONTINGENCIES On March 25, 2020, a Bailey’s product vendor filed a lawsuit against Bailey for non-payment of trade payables totaling $492,390. Approximately the same amount was held in accounts payable for this vendor in the accompanying consolidated balance sheets and the Company does not believe it is probable that losses in excess of such trade payables will be incurred. The Company and product vendor have entered into a settlement, which will require the Company make ten monthly payments of approximately $37,000, starting in May 2021. Upon completion of the payment schedule, any remaining amounts will be forgiven. The payment schedule was completed in 2022. On December 21, 2020, a Company investor filed a lawsuit against DBG for reimbursement of their investment totaling $100,000. Claimed amounts are included in short-term convertible note payable in the accompanying consolidated balance sheets and the Company does not believe it is probable that losses in excess of such short-term note payable will be incurred. The Company is actively working to resolve this matter. In August 2020 and March 2021, two lawsuits were filed against Bailey’s by third-party’s related to prior services rendered. The claims (including fines, fees, and legal expenses) total an aggregate of $96,900. One matter was settled in February 2022 and the other matter is being actively worked on to achieve settlement. On September 24, 2020 a Bailey’s product vendor filed a lawsuit against Bailey’s non-payment of trade payables totaling approximately $481,000 and additional damages of approximately $296,000. Claimed amounts for trade payables are included in accounts payable in the accompanying consolidated balance sheets, net of payments made. In December 2021, the Company reached a settlement; however, the settlement terms were not met and a judgement was entered against the Company in the amount of $469,000. All claims above, to the extent management believes it will be liable, have been included in accounts payable and accrued expenses and other liabilities in the consolidated balance sheet as of September 30, 2022. Except as may be set forth above the Company is not a party to any legal proceedings, and the Company is not aware of any claims or actions pending or threatened against us. In the future, the Company might from time to time become involved in litigation relating to claims arising from its ordinary course of business, the resolution of which the Company does not anticipate would have a material adverse impact on our financial position, results of operations or cash flows.	NOTE 12: CONTINGENCIES On February 28, 2020, a Company vendor filed a lawsuit against the Company’s non-payment of trade payables totaling $123,000. Such amounts, including expected interest, are included in accounts payable, net of payments made to date, in the consolidated balance sheets and the Company does not believe it is probable that losses in excess of such trade payables will be incurred. The matter was settled and final payment was made in full in January 2022. On March 25, 2020, a Bailey’s product vendor filed a lawsuit against Bailey for non-payment of trade payables totaling $492,390. Approximately the same amount was held in accounts payable for this vendor in the accompanying consolidated balance sheets and the Company does not believe it is probable that losses in excess of such trade payables will be incurred. The Company and product vendor have entered into a settlement, which will require the Company make ten monthly payments of approximately $37,000, starting in May 2021. Upon completion of the payment schedule, any remaining amounts will be forgiven. If the Company fails to meet its obligations based on the prescribed time frame, the full amount will be due with interest, less payments made. On December 21, 2020, a Company investor filed a lawsuit against DBG for reimbursement of their investment totaling $100,000. Claimed amounts are included in short-term convertible note payable in the accompanying consolidated balance sheets and the Company does not believe it is probable that losses in excess of such short-term note payable will be incurred. The Company is actively working to resolve this matter. In August 2020 and March 2021, two lawsuits were filed against Bailey’s by third-party’s related to prior services rendered. The claims (including fines, fees, and legal expenses) total an aggregate of $96,900. One matter was settled in February 2022 and the other matter is being actively worked on to achieve settlement. On September 24, 2020 a Bailey’s product vendor filed a lawsuit against Bailey’s non-payment of trade payables totaling approximately $481,000 and additional damages of approximately $296,000. Claimed amounts for trade payables are included in accounts payable in the accompanying consolidated balance sheets, net of payments made. In December 2021, the Company reached a settlement; however, the settlement terms were not met and the Company received a judgement of $469,000. All claims above, to the extent management believes it will be liable, have been included in accounts payable and accrued expenses and other liabilities in the consolidated balance sheet as of December 31, 2021. Except as may be set forth above the Company is not a party to any legal proceedings, and the Company is not aware of any claims or actions pending or threatened against us. In the future, the Company might from time to time become involved in litigation relating to claims arising from its ordinary course of business, the resolution of which the Company does not anticipate would have a material adverse impact on our financial position, results of operations or cash flows.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2021
INCOME TAXES
INCOME TAXES	NOTE 13: INCOME TAXES Deferred taxes are recognized for temporary differences between the basis of assets and liabilities for financial statement and income tax purposes. The differences relate primarily to depreciable assets using accelerated depreciation methods for income tax purposes, share-based compensation expense, and for net operating loss carryforwards. As of December 31, 2021 and 2020, the Company had net deferred tax assets before valuation allowance of $13,103,268 and $9,128,614, respectively. The following table presents the deferred tax assets and liabilities by source: December 31, 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 13,108,371 $ 9,134,447 Stock-based compensation — 40,467 Deferred tax liabilities: Depreciation timing differences (5,103) (5,103) Unamortized debt issuance costs — (41,198) Valuation allowance (13,103,268) (9,128,614) Net deferred tax assets $ — $ — The Company recognizes deferred tax assets to the extent that it believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. The Company assessed the need for a valuation allowance against its net deferred tax assets and determined a full valuation allowance is required due, cumulative losses through December 31, 2021, and no history of generating taxable income. Therefore, valuation allowances of $13,103,268 and $9,128,614 were recorded as of December 31, 2021 and 2020, respectively. Valuation allowance increased by $3,974,654 and $3,081,497 during the years ended December 31, 2021 and 2020, respectively. Deferred tax assets were calculated using the Company’s combined effective tax rate, which it estimated to be approximately 28.0%. The effective rate is reduced to 0% for 2021 and 2020 due to the full valuation allowance on its net deferred tax assets. The Company’s ability to utilize net operating loss carryforwards will depend on its ability to generate adequate future taxable income. At December 31, 2021 and 2020, the Company had net operating loss carryforwards available to offset future taxable income in the amounts of approximately $46,896,000 and $32,680,000, for which losses from 2018 forward can be carried forward indefinitely. The Company has evaluated its income tax positions and has determined that it does not have any uncertain tax positions. The Company will recognize interest and penalties related to any uncertain tax positions through its income tax expense. The Company is not presently subject to any income tax audit in any taxing jurisdiction, though all tax years from 2018 on remain open to examination. The Company recorded a tax benefit of $1,100,200

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2022	Dec. 31, 2021
SUBSEQUENT EVENTS.
SUBSEQUENT EVENTS	NOTE 12: SUBSEQUENT EVENTS Management’s Evaluation On October 13, 2022, Digital Brands Group, Inc., a Delaware corporation (the “Company” or “DBG”), entered into a Second Amended and Restated Membership Interest Purchase Agreement (the “Agreement”) with Moise Emquies, George Levy, Matthieu Leblan and Carol Ann Emquies (“Sellers”), Sunnyside, LLC, a California limited liability company (“Sundry”), and George Levy as the Sellers’ representative (the “Sellers’ Representative”), pursuant to which the Company will acquire all of the issued and outstanding membership interests of Sundry (such transaction, the “Acquisition”). Pursuant to the Agreement, Sellers, as the holders of all of the outstanding membership interests of Sundry, will exchange all of such membership interests for (i) $7.5 million in cash, of which (a) $2.5 million remaining $1.6 million will be paid to each of the Sellers, Jenny Murphy and Elodie Crichi pro rata in accordance to the percentages set forth in the Agreement; (ii) $5.5 million in promissory notes issued by the Company to each of the Sellers, Jenny Murphy and Elodie Crichi pro rata in accordance to the percentage set forth in the Agreement; and (iii) $1 million paid in the Company’s common stock, with a par value of $0.0001 per share (the “Buyer Shares”), at $11 per share, which is the per share closing price of the Buyer Shares on Nasdaq on October 13, 2022 (the “Issuance Price”) issued to each of the Sellers, Jenny Murphy and Elodie Crichi pro rata in accordance to the percentage set forth in the Agreement. Each promissory note carries an initial per annual interest rate of eight percent (8)% and a maturity date of February 15, 2023. On December 30, 2022, the Company completed its previously announced acquisition (the “Acquisition”) of all of the issued and outstanding membership interests of Sunnyside, LLC, a California limited liability company (“Sundry”), pursuant to that certain Second Amended and Restated Membership Interest Purchase Agreement (the “Agreement”), dated October 13, 2022, by and among Moise Emquies, George Levy, Matthieu Leblan and Carol Ann Emquies (“Sellers”), George Levy as the Sellers’ representative, the Company as Buyer, and Sundry. Pursuant to the Agreement, Sellers, as the holders of all of the outstanding membership interests of Sundry, exchanged all of such membership interests for (i) $7.5 million in cash, (ii) $5.5 million in promissory notes of the Company (the “Notes”), and (iii) a number of shares of common stock of the Company equal to $1.0 million (the “Shares”), calculated in accordance with the terms of the Agreement, which consideration was paid or delivered to the Sellers, Jenny Murphy and Elodie Crichi. Each Note bears interest at eight percent (8%) per annum and matures on February 15, 2023. On October 13, 2022, the Company amended its Amended and Restated Certificate of Incorporation to increase to increase the number of authorized shares of the Company’s common stock from 200,000,000 to 1,000,000,000, and in conjunction therewith, to increase the aggregate number of authorized shares to 1,010,000,000 shares. On October 21, 2022, the Board of Directors approved a one From October 1, 2022 through the issuance date, the Company has converted approximately $9 million of the Oasis and FirstFire notes into 1,970,357 shares of common stock. On November 29, 2022, the Company, entered into a Securities Purchase Agreement (the “Purchase Agreement”) with investors (the “Investors”), pursuant to which the Company agreed to issue and sell, in an offering (the “Offering”), (i) an aggregate of 168,000 shares (the “Shares”) of the Company’s common stock, par value $0.0001 per share (“Common Stock”), and accompanying Class B Warrants (the “Class B Warrants”) to purchase 168,000 shares of Common Stock and accompanying Class C Warrants (the “Class C Warrants”) to purchase 168,000 shares of Common Stock, at a combined public offering price of $5.50 per share and Class B Warrant and Class C Warrant, and (ii) 1,650,181 pre-funded warrants (the “Pre-Funded Warrants” and together with the Class B Warrants and the Class C Warrants, the “Warrants” and together with the Shares and the shares of Common Stock underlying the Warrants, the “Securities”) exercisable for 1,650,181 shares of Common Stock, and accompanying Class B Warrants to purchase 1,650,181 shares of Common Stock and Class C Warrants to purchase 1,650,181 shares of Common Stock, at a combined public offering price of $5.50, less the exercise price of $0.0001, per Pre-Funded Warrant and accompanying Class B Warrant and Class C Warrant, to the Investors, for aggregate gross proceeds from the Offering of approximately $10 million before deducting placement agent fees and related offering expenses. Each Class B Warrant has an exercise price of $5.25 per share, will be immediately exercisable upon issuance and will expire five years from the date of issuance. Each Class C Warrant has an exercise price of $5.25 per share, will be immediately exercisable upon issuance and will expire thirteen months from the date of issuance. On December 29, 2022, the Company and various purchasers (the “Investors”) executed a Securities Purchase Agreement (the “SPA”) whereby the Investors purchased from the Company 20% Original Issue Discount (the “OID”) promissory notes (the “Notes”) in the aggregate principal amount of $4,000,000 (with an aggregate subscription amount of $3,200,000). Revere Securities LLC and Spartan Capital, LLC acted as placement agents for the offering of notes and warrants contemplated by the SPA. The Notes are due and payable on February 15, 2023 (the “Maturity Date”). The Company will also have the option to prepay the Notes with no penalties at any time prior to the Maturity Date. If the Company or any subsidiary of the Company completes a debt or equity financing of less than $4,000,000, the Company is required to repay 50% of the remaining balance of the Notes. Following such 50% repayment, the Company must also use any proceeds from any subsequent debt or equity financing to repay the Notes. Upon the closing of any debt or equity financing of $4,000,000 or greater, the Company is required to repay 100% of the Notes with no penalties. If the Notes are not repaid in full by the Maturity Date or if any other event of default occurs, (1) the face value of the Notes will be automatically increased to 120%; (2) the Notes will begin generating an annual interest rate of 20%, which will be paid in cash monthly until the default is cured; and (3) if such default continues for 14 or more calendar days, at the Investors’ discretion, the Notes shall become convertible at the option of the Investors into shares of the Company’s Common Stock (“Conversion Shares”) at a conversion price (the “Conversion Price”) equal to the Nasdaq closing price of the Company’s common stock on the date of the note conversion. In connection with the SPA, the Company issued to the Investors an aggregate of 469,480 five-year Warrants exercisable for shares of common stock at an exercise price equal to $4.26, and 60,000 shares of Common Stock of the Company.	NOTE 14: SUBSEQUENT EVENTS On January 18, 2022 the Company entered into entered into a Membership Interest Purchase Agreement (the “Agreement”) with Moise Emquies, George Levy, Matthieu Leblan and Carol Ann Emquies (“Sellers”), Sunnyside, LLC, a California limited liability company (“Sundry”), and George Levy as the Sellers’ representative, pursuant to which the Company will acquire all of the issued and outstanding membership interests of Sundry (such transaction, the “Acquisition”). Pursuant to the Agreement, Sellers, as the holders of all of the outstanding membership interests of Sundry, will exchange all of such membership interests for (i) $7.5 million of shares of the Company’s common stock at the volume-weighted average (rounded to the nearest $0.0001) of the closing price of the Company’s common stock on the Nasdaq Capital Market (“NasdaqCM”) during the thirty (30) trading day period immediately prior to the closing, but in no event at a price less than $159; and (ii) $34.0 million in cash, $20.0 million of which will be paid at the closing and the balance of which will be evidenced by promissory notes due December 31, 2022 (“Seller Notes”); provided, however, that if the audited aggregate net revenue of Sundry for the year ended December 31, 2021 (the “Audited Net Revenue”) times 1.5 is greater than $34.0 million, the Company will pay the difference in cash pro rata to the Sellers and if the Audited Net Revenue times 1.5 is less than $34.0 million, the Seller Notes will be reduced pro rata for such difference. A portion of the purchase price will be paid to certain employees of Sundry who have a contractual right to receive a portion of the consideration payable in the Acquisition (“Payees”). Of the $34.0 million in cash payable in the Acquisition, $2.0 million will be held in escrow to cover possible indemnification claims. If the Seller Notes, plus all unpaid interest thereunder, are not repaid in full on or prior to March 31, 2022, then on March 31, 2022, the Company will issue an additional $2.5 million of shares of common stock pro rata to the Sellers and the Payees. If the Seller Notes, plus all unpaid interest thereunder remain outstanding after March 31, 2022 and are not repaid in full on or prior to June 30, 2022, then on June 30, 2022, the Company will issue an additional $2.5 million of shares of common stock pro rata to the Sellers and the Payees. If the Seller Notes, plus all unpaid interest thereunder remain outstanding after June 30, 2022 and are not repaid in full on or prior to September 30, 2022, then on September 30, 2022, the Company will issue an additional $2.5 million of shares of common stock pro rata to the Sellers and the Payees. Any shares issued on either March 31, June 30 or September 30, 2022 shall be issued at the closing price of the Company’s common stock as quoted on the NasdaqCM as of the date immediately preceding the date of issuance but in no event at a price less than $1.59. The Agreement contains customary representations, warranties and covenants by the Company, the Sellers and Sundry. The closing of the Acquisition is subject to customary closing conditions and financing and there is no assurance that we will be able to complete the Acquisition. In February and March 2022, Oasis converted an aggregate of $482,646 in outstanding principal pursuant to the Oasis Note into 4,739 shares of common stock. In March 2022, FirstFire converted an aggregate of $406,112 in outstanding principal pursuant to the FirstFire Notes into 4,000 shares of common stock. On October 13, 2022, the Company amended its Amended and Restated Certificate of Incorporation to increase to increase the number of authorized shares of the Company’s common stock from 200,000,000 to 1,000,000,000, and in conjunction therewith, to increase the aggregate number of authorized shares to 1,010,000,000 shares. On October 21, 2022, the Board of Directors approved a one-for-100 reverse stock split of its issued and outstanding shares of common stock and a proportional adjustment to the existing conversion ratios for each series of the Company’s preferred stock. The reverse stock split became effective as of November 3, 2022. Accordingly, all share and per share amounts for all periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect this reverse stock split and adjustment of the preferred stock conversion ratios.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”).	Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”).
Principles of Consolidation	Principles of Consolidation These condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Bailey, H&J and Stateside from the dates of acquisition. All inter-company transactions and balances have been eliminated on consolidation.	Principles of Consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Bailey, H&J and Stateside from the dates of acquisition. All inter-company transactions and balances have been eliminated on consolidation.
Use of Estimates	Use of Estimates The preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 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. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, inventory, impairment of long-lived assets, contingent consideration and derivative liabilities. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates.	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Equivalents and Concentration of Credit Risk	Cash and Equivalents and Concentration of Credit Risk The Company considers all highly liquid securities with an original maturity of less than three months to be cash equivalents. As of September 30, 2022 and December 31, 2021, the Company did not hold any cash equivalents. The Company’s cash and cash equivalents in bank deposit accounts, at times, may exceed federally insured limits of $250,000.	Cash and Equivalents and Concentration of Credit Risk The Company considers all highly liquid securities with an original maturity of less than three months to be cash equivalents. As of December 31, 2021 and 2020, the Company did not hold any cash equivalents. The Company’s cash and cash equivalents in bank deposit accounts, at times, may exceed federally insured limits of $250,000.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses, accounts payable, accrued expenses, due to related parties, related party note payable, and convertible debt. The carrying value of these assets and liabilities is representative of their fair market value, due to the short maturity of these instruments. The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis and indicates the level of the fair value hierarchy used to determine such fair values: Fair Value Measurements as of September 30, 2022 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ — $ — $ — Contingent consideration — — 18,597,831 18,597,831 Derivative liability — — 1,690,807 1,690,807 $ — $ — $ 20,288,638 $ 20,288,638 Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ 18,223 $ — $ 18,223 Contingent consideration — — 12,179,476 12,179,476 Derivative liability — — 2,294,720 2,294,720 $ — $ 18,223 $ 14,474,196 $ 14,492,419 Contingent Consideration Changes in acquisition-related contingent consideration liabilities during the nine months ended September 30, 2022 are as follows: Contingent Consideration Liability Outstanding as of December 31, 2021 $ 12,179,476 Change in fair value 6,418,355 Outstanding as of September 30, 2022 $ 18,597,831 The detail of contingent consideration by company is as follows: Bailey $ 10,698,475 Harper & Jones 7,899,356 $ 18,597,831 The contingent consideration liabilities were revalued as of May 18, 2022, the anniversary date of the Company’s initial public offering. As of the date of the issuance of these financial statements, the contingent consideration liabilities were not yet settled with shares. On July 29, 2022, the Company entered into an amendment to the May 2021 purchase agreement with the H&J Seller based on the ultimate settlement of the H&J contingent consideration. Pursuant to the amendment, on May 18, 2023, the Company shall deliver to the H&J Seller additional shares of common stock. The number of shares of common stock to be delivered to H&J Seller shall be calculated as follows: $7,899,356 minus any cash payments received by Seller from any capital raises, divided by the average common stock closing price per share based on the thirty-day trading period preceding May 19, 2023. Derivative Liability In connection with the Company’s convertible notes with Oasis Capital, LLC (“Oasis”) and FirstFire Global Opportunities Fund, LLC (“FirstFire”), as well as its convertible notes entered into in July 2022, the Company recorded a derivative liability (see Note 7). The estimated fair value of the derivative liability is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument. The fair value of the derivative liability is valued using a multinomial lattice model. The multinomial lattice inputs include the underlying stock price, volatility of common stock and remaining term of the convertible note. Changes in derivative liability during the nine months ended September 30, 2022 are as follows: Derivative Liability Outstanding as of December 31, 2021 $ 2,294,720 Issuane of convertible notes 559,957 Conversion of underlying notes into common stock (369,393) Change in fair value (794,477) Outstanding as of September 30, 2022 $ 1,690,807	Fair Value of Financial Instruments FASB guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 — Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities. Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active). Level 3 — Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable. The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses, accounts payable, accrued expenses, due to related parties, related party note payable, and convertible debt. The carrying value of these assets and liabilities is representative of their fair market value, due to the short maturity of these instruments. The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis and indicates the level of the fair value hierarchy used to determine such fair values: Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ 18,223 $ — $ 18,223 Contingent consideration — — 12,179,476 12,179,476 Derivative liability — — 2,294,720 2,294,720 $ — $ 18,223 $ 14,474,196 $ 14,492,419 Fair Value Measurements as of December 31, 2020 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ — $ 6,265 $ 6,265 $ — $ — $ 6,265 $ 6,265 Warrant Liability Certain of the Company’s common stock warrants are carried at fair value. As of December 31, 2020, the fair value of the Company’s common stock warrant liabilities was measured under the Level 3 hierarchy using the Black-Scholes pricing model as the Company’s underlying common stock had no observable market price (see Note 10). The warrant liability was valued using a market approach. Upon the IPO, the warrant liabilities were valued using quoted prices of identical assets in active markets, and was reclassified under the Level 2 hierarchy. Changes in common stock warrant liability during the year ended December 31, 2021 are as follows: Warrant Liability Outstanding as of December 31, 2020 $ 6,265 Change in fair value 11,958 Outstanding as of December 31, 2021 $ 18,223 Contingent Consideration The Company records a contingent consideration liability relating to stock price guarantees included in its acquisition and consulting agreements. The estimated fair value of the contingent consideration is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument. The fair value of the contingent consideration liability related to the Company’s business combinations is valued using the Monte Carlo simulation model. The Monte Carlo simulation inputs include the stock price, volatility of common stock, timing of settlement and resale restrictions and limits. The fair value of the contingent consideration is then calculated based on guaranteed equity values at settlement as defined in the acquisition agreements. Changes in contingent consideration liability during the year ended December 31, 2021 are as follows: Contingent Consideration Liability Balance as of December 31, 2020 $ — Initial recognition in connection with acquisition of Harper & Jones 3,421,516 Stock price guarantee per consulting agreement 67,000 Conversion into shares (73,500) Change in fair value 8,764,460 Outstanding as of December 31, 2021 $ 12,179,476 Derivative Liability In connection with the Company’s convertible notes with Oasis Capital, LLC (“Oasis”) and FirstFire Global Opportunities Fund, LLC (“FirstFire”), the Company recorded a derivative liability (see Note 7). The estimated fair value of the derivative liability is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument. The fair value of the derivative liability is valued using a multinomial lattice model. The multinomial lattice inputs include the underlying stock price, volatility of common stock and remaining term of the convertible note. Changes in derivative liability during the year ended December 31, 2021 are as follows: Derivative Liability Outstanding as of December 31, 2020 $ — Initial fair value on issuance of convertible note 3,204,924 Change in fair value (910,204) Outstanding as of December 31, 2021 $ 2,294,720 Change in fair value of the derivative liability is included in other non-operating income (expense), net in the consolidated statements of operations.
Inventory	Inventory Inventory is stated at the lower of cost or net realizable value and accounted for using the weighted average cost method for DSTLD and first-in, first-out method for Bailey and Stateside. The inventory balances as of September 30, 2022 and December 31, 2021 consist substantially of finished good products purchased or produced for resale, as well as any raw materials the Company purchased to modify the products and work in progress. Inventory consisted of the following: September 30, December 31, 2022 2021 Raw materials $ 435,025 $ 292,167 Work in process 256,078 242,673 Finished goods 1,964,248 2,220,519 Inventory $ 2,655,352 $ 2,755,358	Inventory Inventory is stated at the lower of cost or net realizable value and accounted for using the weighted average cost method for DSTLD and first-in, first-out method for Bailey and Stateside. The inventory balances as of December 31, 2021 and 2020 consist substantially of finished good products purchased or produced for resale, as well as any raw materials the Company purchased to modify the products and work in progress.
Property, Equipment, and Software		Property, Equipment, and Software Property, equipment, and software are recorded at cost. Depreciation/amortization is recorded for property, equipment, and software using the straight-line method over the estimated useful lives of assets. The Company reviews the recoverability of all long-lived assets, including the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might not be recoverable. The balances at December 31, 2021 and 2020 consist of software with three (3) year lives, property and equipment with three (3) to ten (10) year lives, and leasehold improvements which are depreciated over the shorter of the lease life or expected life. Depreciation and amortization charges on property, equipment, and software are included in general and administrative expenses and amounted to $92,213 and $283,024 for the years ended December 31, 2021 and 2020, respectively.
Business Combinations		Business Combinations The Company accounts for acquisitions in which it obtains control of one or more businesses as a business combination. The purchase price of the acquired businesses is allocated to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. The excess of the purchase price over those fair values is recognized as goodwill. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments, in the period in which they are determined, to the assets acquired and liabilities assumed with the corresponding offset to goodwill. If the assets acquired are not a business, the Company accounts for the transaction or other event as an asset acquisition. Under both methods, the Company recognizes the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquired entity. In addition, for transactions that are business combinations, the Company evaluates the existence of goodwill or a gain from a bargain purchase. Goodwill represents the excess of the purchase price of an acquired entity over the fair value of identifiable tangible and intangible assets acquired and liabilities assumed in a business combination. Intangible assets are established with business combinations and consist of brand names and customer relationships. Intangible assets with finite lives are recorded at their estimated fair value at the date of acquisition and are amortized over their estimated useful lives using the straight-line method. The estimated useful lives of amortizable intangible assets are as follows: Customer relationships 3 years
Contingent Consideration		Contingent Consideration The Company estimates and records the acquisition date fair value of contingent consideration as part of purchase price consideration for acquisitions. Additionally, each reporting period, the Company estimates changes in the fair value of contingent consideration and recognizes any change in fair in the consolidated statement of operations. The estimate of the fair value of contingent consideration requires very subjective assumptions to be made of future operating results, discount rates and probabilities assigned to various potential operating result scenarios. Future revisions to these assumptions could materially change the estimate of the fair value of contingent consideration and, therefore, materially affect the Company’s future financial results. The contingent consideration liability is to be settled with the issuance of shares of common stock once contingent provisions set forth in respective acquisition agreements have been achieved. Upon achievement of contingent provisions, respective liabilities are relieved and offset by increases to common stock and additional paid in capital in the stockholders’ equity section of the Company’s consolidated balance sheets.
Impairment of Long-Lived Assets		Impairment of Long-Lived Assets The Company reviews its long-lived assets (property and equipment and amortizable intangible assets) for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. If the sum of the expected cash flows, undiscounted, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value.
Goodwill	Goodwill Goodwill and identifiable intangible assets that have indefinite useful lives are not amortized, but instead are tested annually for impairment and upon the occurrence of certain events or substantive changes in circumstances. The annual goodwill impairment test allows for the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. An entity may choose to perform the qualitative assessment on none, some or all of its reporting units or an entity may bypass the qualitative assessment for any reporting unit and proceed directly to step one of the quantitative impairment test. If it is determined, on the basis of qualitative factors, that the fair value of a reporting unit is, more likely than not, less than its carrying value, the quantitative impairment test is required.	Goodwill Goodwill and identifiable intangible assets that have indefinite useful lives are not amortized, but instead are tested annually for impairment and upon the occurrence of certain events or substantive changes in circumstances. The annual goodwill impairment test allows for the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. An entity may choose to perform the qualitative assessment on none, some or all of its reporting units or an entity may bypass the qualitative assessment for any reporting unit and proceed directly to step one of the quantitative impairment test. If it is determined, on the basis of qualitative factors, that the fair value of a reporting unit is, more likely than not, less than its carrying value, the quantitative impairment test is required. The quantitative impairment test calculates any goodwill impairment as the difference between the carrying amount of a reporting unit and its fair value, but not to exceed the carrying amount of goodwill. It is our practice, at a minimum, to perform a qualitative or quantitative goodwill impairment test in the first quarter every year. In the first quarter of 2021, management performed its annual qualitative impairment test. The Company determined no factors existed to conclude that it is more likely than not that the fair value of the reporting unit was less than its carrying amount. As such, no goodwill impairment was recognized as of December 31, 2021.
Indefinite-Lived Intangible Assets		Indefinite-Lived Intangible Assets Indefinite-lived intangible assets established in connection with business combinations consist of the brand name. The impairment test for identifiable indefinite-lived intangible assets consists of a comparison of the estimated fair value of the intangible asset with its carrying value. If the carrying value exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. At September 30, 2020, management determined that certain events and circumstances occurred, primarily the reduction in revenues due to COVID-19, that indicated that the carrying value of the Company’s brand name asset may, pertaining to Bailey44, not be recoverable. As such, the Company compared the estimated fair value of the brand name with its carrying value and recorded an impairment loss of $784,500 in the consolidated statements of operations. At December 31, 2021, management determined that certain events and circumstances occurred, primarily the continued reduction in revenues partially as a result of COVID-19, that indicated that the carrying value of the Company’s brand name asset may pertaining to Bailey44 not be recoverable. As such, the Company compared the estimated fair value of the brand name with its carrying value and recorded an impairment loss of $3,400,000 in the consolidated statements of operations.
Convertible Instruments		Convertible Instruments U.S. GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable U.S. GAAP. When the Company has determined that the embedded conversion options should not be bifurcated from their host instruments, 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. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company also records, when necessary, deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the preferred shares.
Accounting for Preferred Stock		Accounting for Preferred Stock ASC 480, Distinguishing Liabilities from Equity, includes standards for how an issuer of equity (including equity shares issued by consolidated entities) classifies and measures on its balance sheet certain financial instruments with characteristics of both liabilities and equity. Management is required to determine the presentation for the preferred stock as a result of the redemption and conversion provisions, among other provisions in the agreement. Specifically, management is required to determine whether the embedded conversion feature in the preferred stock is clearly and closely related to the host instrument, and whether the bifurcation of the conversion feature is required and whether the conversion feature should be accounted for as a derivative instrument. If the host instrument and conversion feature are determined to be clearly and closely related (both more akin to equity), derivative liability accounting under ASC 815, Derivatives and Hedging, is not required. Management determined that the host contract of the preferred stock is more akin to equity, and accordingly, liability accounting is not required by the Company. The Company has presented preferred stock within stockholders’ equity. Costs incurred directly for the issuance of the preferred stock are recorded as a reduction of gross proceeds received by the Company, resulting in a discount to the preferred stock. The discount is not amortized.
Revenue Recognition		Revenue Recognition Revenues are recognized when performance obligations are satisfied through the transfer of promised goods to the Company’s customers. Control transfers upon shipment of product and when the title has been passed to the customers. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. The Company provides the customer the right of return on the product and revenue is adjusted based on an estimate of the expected returns based on historical rates. The Company considers the sale of products as a single performance obligation. Sales tax collected from customers and remitted to taxing authorities is excluded from revenue and is included in accrued expenses. Revenue is deferred for orders received for which associated shipments have not occurred. The reserve for returns totaled $33,933 and $5,229 as of December 31, 2021 and 2020, respectively, and is included in accrued expenses and other liabilities in the accompanying consolidated balance sheets.
Cost of Revenues		Cost of Revenues Cost of revenues consists primarily of inventory sold and related freight-in.
Shipping and Handling		Shipping and Handling The Company recognizes shipping and handling billed to customers as a component of net revenues, and the cost of shipping and handling as distribution costs. Total shipping and handling billed to customers as a component of net revenues was approximately $23,000 and $3,900 for the years ended December 31, 2021 and 2020, respectively. Total shipping and handling costs included in distribution costs were approximately $423,000 and $246,000, respectively.
Advertising and Promotion		Advertising and Promotion Advertising and promotional costs are expensed as incurred. Advertising and promotional expense for the years ended December 31, 2021 and 2020 amounted to approximately $240,000 and $146,000, respectively. The amounts are included in sales and marketing expense.
Common Stock Purchase Warrants and Other Derivative Financial Instruments		Common Stock Purchase Warrants and Other Derivative Financial Instruments The Company accounts for derivative instruments in accordance with ASC 815, which establishes accounting and reporting standards for derivative instruments and hedging activities, including certain derivative instruments embedded in other financial instruments or contracts and requires recognition of all derivatives on the balance sheet at fair value, regardless of hedging relationship designation. Accounting for changes in fair value of the derivative instruments depends on whether the derivatives qualify as hedging relationships and the types of relationships designated are based on the exposures hedged. At December 31, 2021 and 2020, the Company did not have any derivative instruments that were designated as hedges.
Stock Option and Warrant Valuation		Stock Option and Warrant Valuation Stock option and warrant valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model. For warrants and stock options issued to non- employees, the Company accounts for the expected life based on the contractual life of the warrants and stock options. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The simplified method is based on the average of the vesting tranches and the contractual life of each grant. For stock price volatility, the Company uses comparable public companies as a basis for its expected volatility to calculate the fair value of options grants. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. The number of stock award forfeitures are recognized as incurred.
Stock-Based Compensation		Stock-Based Compensation The Company accounts for stock-based compensation costs under the provisions of ASC 718, Compensation — Stock Compensation, which requires the measurement and recognition of compensation expense related to the fair value of stock-based compensation awards that are ultimately expected to vest. Stock based compensation expense recognized includes the compensation cost for all stock-based payments granted to employees, officers, and directors based on the grant date fair value estimated in accordance with the provisions of ASC 718. ASC 718 is also applied to awards modified, repurchased, or cancelled during the periods reported. Stock-based compensation is recognized as expense over the employee’s requisite vesting period and over the nonemployee’s period of providing goods or services. The Company measures employee stock-based awards at grant-date fair value and recognizes employee compensation expense on a straight-line basis over the vesting period of the award. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions, including the fair value of the Company’s common stock, and for stock options, the expected life of the option, and expected stock price volatility. The Company used the Black-Scholes option pricing model to value its stock option awards. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards.
Deferred Offering Costs	Deferred Offering Costs The Company complies with the requirements of ASC 340, Other Assets and Deferred Costs, with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed As of September 30, 2022 and December 31, 2021, the Company capitalized $367,696 in deferred offering costs pertaining to its equity line of credit agreement with Oasis (Note 8). Management is currently reviewing the feasibility of drawdowns on the equity line of credit.	Deferred Offering Costs The Company complies with the requirements of ASC 340, Other Assets and Deferred Costs, with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed. As of December 31, 2020, the Company had capitalized $214,647 in deferred offering costs. Upon completion of the IPO in May 2021, all capitalized deferred offering costs were charged to additional paid-in capital. As of December 31, 2021, the Company capitalized $367,696 in deferred offering costs pertaining to its equity line of credit agreement with Oasis (Note 8).
Segment Information		Segment Information In accordance with ASC 280, Segment Reporting (“ASC 280”), we identify our operating segments according to how our business activities are managed and evaluated. As of September 30, 2021 our operating segments included: DSTLD, Bailey, H&J and Stateside. Each operating segment currently reports to the Chief Executive Officer. Each of our brands serve or are expected to serve customers through our wholesale, in store and online channels, allowing us to execute on our omni-channel strategy. We have determined that each of our operating segments share similar economic and other qualitative characteristics, and therefore the results of our operating segments are aggregated into one reportable segment. All of the operating segments have met the aggregation criteria and have been aggregated and are presented as one reportable segment, as permitted by ASC 280. We continually monitor and review our segment reporting structure in accordance with authoritative guidance to determine whether any changes have occurred that would impact our reportable segments.
Income Taxes		Income Taxes The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes. Under the liability method, deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is unlikely that the deferred tax assets will not be realized. We assess our income tax positions and record tax benefits for all years subject to examination based upon our evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy will be to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements.
Net Loss per Share	Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of September 30, 2022 and 2021, diluted net loss per share is the same as basic net loss per share for each year. Potentially dilutive items outstanding as of September 30, 2022 and 2021 are as follows: September 30, 2022 2021 Convertible notes 1,177,305 22,404 Series A convertible preferred stock 108 — Common stock warrants 132,114 35,913 Stock options 38,951 38,751 Total potentially dilutive shares 1,348,477 97,069 The stock options and warrants above are out-of-the-money as of September 30, 2022. net income.	Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of December 31, 2021 and 2020, diluted net loss per share is the same as basic net loss per share for each year. Potentially dilutive items outstanding as of December 31, 2021 and 2020 are as follows: December 31, 2021 2020 Convertible notes 497,912 — Series Seed Preferred Stock (convertible to common stock) — 20,714,518 Series A Preferred Stock (convertible to common stock) — 5,654,072 Series A-2 Preferred Stock (convertible to common stock) — 5,932,742 Series CF Preferred Stock (convertible to common stock) — 836,331 Series A-3 Preferred Stock (convertible to common stock) — 9,032,330 Series B Preferred Stock (convertible to common stock) — 20,754,717 Common stock warrants 35,801 9,145 Preferred stock warrants — 806,903 Stock options 38,951 11,631 Total potentially dilutive shares 122,664 63,752,389 The potentially dilutive shares pertaining to the Company’s outstanding convertible notes was calculated based on the assumed conversion abilities as of December 31, 2021. The ultimate number of shares for which the notes can convert into is indeterminable. All shares of preferred stock were convertible into shares of common stock at a ratio of 1,563:1 per share. Upon the closing of the IPO, all 62,924,710 shares of preferred stock converted into an aggregate of 40,272 shares of common stock according to their respective terms. Additionally, all preferred stock warrants converted into 516 common stock warrants at the same ratio as the underlying preferred stock conversion.
Concentrations		Concentrations The Company utilized two vendors that made up 40% of all inventory purchases during the year ended December 31, 2021 and three vendors that made up 100% of all inventory purchases during the year ended December 31, 2020. The loss of one of these vendors, may have a negative short-term impact on the Company’s operations; however, we believe there are acceptable substitute vendors that can be utilized longer-term.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02: Leases (Topic 842). The new guidance generally requires an entity to recognize on its balance sheet operating and financing lease liabilities and corresponding right-of-use assets. The standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2018 and early adoption is permitted. The new standard requires a modified retrospective transition for existing leases to each prior reporting period presented. The Company has elected to utilize the extended adoption period available to the Company as an emerging growth company and has not currently adopted this standard. This standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2021. The Company has adopted ASU 2016-02 as of January 1, 2022. See Note 10. Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances. Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the Company’s financial results as if the H&J and Stateside acquisitions had occurred as of January 1, 2021. The unaudited pro forma financial information is not necessarily indicative of what the financial results actually would have been had the acquisitions been completed on this date. In addition, the unaudited pro forma financial information is not indicative of, nor does it purport to project, the Company’s future financial results. The following unaudited pro forma financial information includes incremental property and equipment depreciation and intangible asset amortization as a result of the acquisitions. The pro forma information does not give effect to any estimated and potential cost savings or other operating efficiencies that could result from the acquisition:	Recent Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-06, which simplifies the guidance on the issuer’s accounting for convertible debt instruments by removing the separation models for convertible debt with a cash conversion feature and convertible instruments with a beneficial conversion feature. As a result, entities will not separately present in equity an embedded conversion feature in such debt and will account for a convertible debt instrument wholly as debt, unless certain other conditions are met. The elimination of these models will reduce reported interest expense and increase reported net income for entities that have issued a convertible instrument that is within the scope of ASU 2020-06. ASU 2020-06 is applicable for fiscal years beginning after December 15, 2021, with early adoption permitted no earlier than fiscal years beginning after December 15, 2020. The Company has elected to early adopt this ASU and the adoption of this ASU did not have a material impact on the Company’s consolidated financial statements and related disclosures. In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02: Leases (Topic 842). The new guidance generally requires an entity to recognize on its balance sheet operating and financing lease liabilities and corresponding right-of-use assets. The standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2018 and early adoption is permitted. The new standard requires a modified retrospective transition for existing leases to each prior reporting period presented. The Company has elected to utilize the extended adoption period available to the Company as an emerging growth company and has not currently adopted this standard. This standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2021. The Company is currently evaluating the impact of the adoption of ASU 2016-02 on its financial position, results of operations and cash flows once adopted. Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Sep. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of financial assets and liabilities measured at fair value on recurring basis	Fair Value Measurements as of September 30, 2022 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ — $ — $ — Contingent consideration — — 18,597,831 18,597,831 Derivative liability — — 1,690,807 1,690,807 $ — $ — $ 20,288,638 $ 20,288,638 Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ 18,223 $ — $ 18,223 Contingent consideration — — 12,179,476 12,179,476 Derivative liability — — 2,294,720 2,294,720 $ — $ 18,223 $ 14,474,196 $ 14,492,419	Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ 18,223 $ — $ 18,223 Contingent consideration — — 12,179,476 12,179,476 Derivative liability — — 2,294,720 2,294,720 $ — $ 18,223 $ 14,474,196 $ 14,492,419 Fair Value Measurements as of December 31, 2020 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ — $ 6,265 $ 6,265 $ — $ — $ 6,265 $ 6,265
Schedule of changes in common stock warrant liability		Warrant Liability Outstanding as of December 31, 2020 $ 6,265 Change in fair value 11,958 Outstanding as of December 31, 2021 $ 18,223
Schedule of changes in contingent consideration	Contingent Consideration Liability Outstanding as of December 31, 2021 $ 12,179,476 Change in fair value 6,418,355 Outstanding as of September 30, 2022 $ 18,597,831 Bailey $ 10,698,475 Harper & Jones 7,899,356 $ 18,597,831	Contingent Consideration Liability Balance as of December 31, 2020 $ — Initial recognition in connection with acquisition of Harper & Jones 3,421,516 Stock price guarantee per consulting agreement 67,000 Conversion into shares (73,500) Change in fair value 8,764,460 Outstanding as of December 31, 2021 $ 12,179,476
Summary of changed in derivative liability	Derivative Liability Outstanding as of December 31, 2021 $ 2,294,720 Issuane of convertible notes 559,957 Conversion of underlying notes into common stock (369,393) Change in fair value (794,477) Outstanding as of September 30, 2022 $ 1,690,807	Derivative Liability Outstanding as of December 31, 2020 $ — Initial fair value on issuance of convertible note 3,204,924 Change in fair value (910,204) Outstanding as of December 31, 2021 $ 2,294,720
Schedule of estimated useful lives of amortizable intangible assets		Customer relationships 3 years
Schedule of potentially dilutive items outstanding	September 30, 2022 2021 Convertible notes 1,177,305 22,404 Series A convertible preferred stock 108 — Common stock warrants 132,114 35,913 Stock options 38,951 38,751 Total potentially dilutive shares 1,348,477 97,069	December 31, 2021 2020 Convertible notes 497,912 — Series Seed Preferred Stock (convertible to common stock) — 20,714,518 Series A Preferred Stock (convertible to common stock) — 5,654,072 Series A-2 Preferred Stock (convertible to common stock) — 5,932,742 Series CF Preferred Stock (convertible to common stock) — 836,331 Series A-3 Preferred Stock (convertible to common stock) — 9,032,330 Series B Preferred Stock (convertible to common stock) — 20,754,717 Common stock warrants 35,801 9,145 Preferred stock warrants — 806,903 Stock options 38,951 11,631 Total potentially dilutive shares 122,664 63,752,389

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
BUSINESS COMBINATIONS (Tables)	Dec. 31, 2021
Business Acquisition [Line Items]
Schedule of components of purchase price consideration	Series B preferred stock $ 11,000,000 Promissory note payable 4,500,000 Purchase price consideration $ 15,500,000
Schedule of assets and liabilities acquired in business combination	Purchase Price Allocation Cash and cash equivalents $ 106,913 Accounts receivable, net 37,479 Due (to) from factor, net (312,063) Inventory 3,303,660 Prepaid expenses 165,856 Deposits 187,493 Property, equipment and software, net 1,215,748 Goodwill 6,479,218 Intangible assets 8,600,000 Accounts payable (3,397,547) Accrued expenses and other liabilities (886,757) Purchase price consideration $ 15,500,000
Schedule of fair value of purchase price consideration	Cash $ 500,000 Common stock 8,025,542 Contingent consideration 3,421,516 Purchase price consideration $ 11,947,058
Schedule of allocation of purchase price in regard to acquisition	Purchase Price Allocation Cash and cash equivalents $ 24,335 Accounts receivable, net 49,472 Inventory 77,159 Prepaid expenses 69,715 Deposits 4,416 Property, equipment and software, net 83,986 Goodwill 9,681,548 Intangible assets 3,936,030 Accounts payable (51,927) Accrued expenses and other liabilities (107,957) Deferred revenue (269,848) Due to related parties (1,361) Loan payable (148,900) Note payable - related party (299,489) Deferred tax liability (1,100,120) Purchase price consideration $ 11,947,058
Business acquisition Pro Forma information	Year Ended December 31, 2021 2020 Net revenues $ 11,834,601 $ 12,989,493 Net loss $ (33,259,224) $ (12,761,206) Net loss per common share $ (433.00) $ (1,921.00)
Stateside
Business Acquisition [Line Items]
Schedule of fair value of purchase price consideration	Cash $ 5,000,000 Common stock 3,403,196 Purchase price consideration $ 8,403,196
Schedule of allocation of purchase price in regard to acquisition	Purchase Price Allocation Cash and cash equivalents $ 32,700 Accounts receivable, net 154,678 Due from factor, net 371,247 Inventory 603,625 Prepaid expenses 7,970 Deposits 9,595 Goodwill 2,104,056 Intangible assets 5,939,140 Accounts payable (374,443) Accrued expenses and other liabilities (445,372) Purchase price consideration $ 8,403,196

DUE FROM FACTOR (Tables)

DUE FROM FACTOR (Tables)	9 Months Ended	12 Months Ended
DUE FROM FACTOR (Tables)	Sep. 30, 2022	Dec. 31, 2021
DUE FROM FACTOR
Schedule of due from factor	September 30, December 31, 2022 2021 Outstanding receivables: $ 423,984 $ 579,295 Without recourse 83,224 361,584 With recourse 182,352 121,617 Advances (50,779) (77,208) Credits due customers $ 638,781 $ 985,288	December 31, 2021 2020 Outstanding receivables: Without recourse $ 579,295 $ 151,158 With recourse 361,584 42,945 Advances 121,617 56,246 Credits due customers (77,208) (40,316) $ 985,288 $ 210,033

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Sep. 30, 2022	Dec. 31, 2021
GOODWILL AND INTANGIBLE ASSETS
Summary of amortized and indefinite-lived intangible assets	Gross Accumulated Carrying Amount Amortization Value Amortized: Customer relationships $ 6,453,750 (3,062,794) $ 3,390,956 6,453,750 (3,062,794) 3,390,956 Indefinite-lived: Brand name $ 7,836,920 — 7,836,920 $ 14,290,670 $ (3,062,794) $ 11,227,876	Gross Accumulated Carrying Amount Amortization Value Amortized: Customer relationships $ 6,453,750 $ (1,449,357) $ 5,004,393 6,453,750 (1,449,357) 5,004,393 Indefinite-lived: Brand name $ 7,836,920 — 7,836,920 $ 14,290,670 $ (1,449,357) $ 12,841,313
Summary of future amortization expense		Year Ending December 31, 2022 2,151,250 2023 1,830,417 2024 1,022,726 $ 5,004,393

LIABILITIES AND DEBT (Tables)

LIABILITIES AND DEBT (Tables)	9 Months Ended	12 Months Ended
LIABILITIES AND DEBT (Tables)	Sep. 30, 2022	Dec. 31, 2021
LIABILITIES AND DEBT
Schedule of accrued expenses and other liabilities	September 30, December 31, 2022 2021 Accrued expenses $ 896,043 $ 213,740 Reserve for returns 24,673 33,933 Payroll related liabilities 2,602,800 1,204,665 Sales tax liability 298,149 268,723 Due to seller — 396,320 Other liabilities 130,702 119,764 $ 3,952,366 $ 2,237,145	December 31, 2021 2020 Accrued expenses $ 213,740 $ 92,074 Reserve for returns 33,933 5,229 Payroll related liabilities 1,204,665 843,704 Sales tax liability 268,723 196,410 Due to seller 396,320 — Other liabilities 119,764 108,230 $ 2,237,145 $ 1,245,646
Schedule of the Oasis and First Fire Notes		The following is a summary of the Oasis and FirstFire Notes for the year ended December 31, 2021: Unamortized Convertible Note Principal Debt Discount Payable, Net Balance, December 31, 2020 $ — $ — $ — Issuance of Oasis note, net of issuance costs 5,265,000 (715,000) 4,550,000 Issuance of FirstFire First note, net of issuance costs 1,575,000 (315,000) 1,260,000 Issuance of Second FirstFire note, net of issuance costs 2,625,000 (530,000) 2,095,000 Derivative liability in connection with notes — (3,204,924) (3,204,924) Amortization of debt discount — 801,538 801,538 Balance, December 31, 2021 $ 9,465,000 $ (3,963,386) $ 5,501,614

SHARE-BASED PAYMENTS (Tables)

SHARE-BASED PAYMENTS (Tables)	9 Months Ended	12 Months Ended
SHARE-BASED PAYMENTS (Tables)	Sep. 30, 2022	Dec. 31, 2021
SHARE-BASED PAYMENTS
Schedule of fair value measurement inputs and valuation techniques		Year Ended December 31, 2020 Risk Free Interest Rate 1.54 – 1.59% Expected Dividend Yield 0.00% Expected Volatility 58.0 – 100% Expected Life (years) 5 – 10
Summary of information related to common stock and preferred stock warrants	Common Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2021 35,801 $ 412.00 Granted 96,313 30.71 Exercised — Forfeited — Outstanding – September 30, 2022 132,114 $ 134.13 Exercisable at September 30, 2022 104,459 $ 166.65	Common Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2019 4,180 $ 281 Granted 4,966 252 Exercised — — Forfeited — — Outstanding – December 31, 2020 9,146 $ 266 Granted 30,120 458 Conversion of preferred stock warrants upon IPO 516 766 Exercised (3,869) 457 Forfeited (112) 766 Outstanding – December 31, 2021 35,801 $ 412 Exercisable at December 31, 2020 9,146 $ 266 Exercisable at December 31, 2021 35,801 $ 412 Preferred Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2019 806,903 $ 0.49 Outstanding – December 31, 2020 806,903 $ 0.49 Converted to common stock warrants upon IPO (806,903) 0.49 Exercised — — Forfeited — — Outstanding – December 31, 2021 — $ — Exercisable at December 31, 2021 — $ —
Summary of information related to stock options under stock plan		Weighted Average Options Exercise Price Outstanding – December 31, 2019 10,842 $ 2.50 Granted 917 94 Exercised — — Forfeited (128) $ 328 Outstanding – December 31, 2020 11,631 $ 234 Granted 27,320 415 Exercised — — Forfeited — — Outstanding – December 31, 2021 38,951 $ 362 Exercisable at December 31, 2020 8,810 $ 234 Exercisable at December 31, 2021 31,646 $ 359 Weighted average duration (years) to expiration of outstanding options at December 31, 2021 8.00
Schedule of assumptions utilized for option grants		Year Ended December 31, 2021 2020 Risk Free Interest Rate 0.34% – 0.85% 0.42% – 0.51% Expected Dividend Yield 0.00% 0.00% Expected Volatility 58.00% 58.00% Expected Life (years) 5.18 6.25

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2021
INCOME TAXES
Schedule of deferred tax assets and liabilities	December 31, 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 13,108,371 $ 9,134,447 Stock-based compensation — 40,467 Deferred tax liabilities: Depreciation timing differences (5,103) (5,103) Unamortized debt issuance costs — (41,198) Valuation allowance (13,103,268) (9,128,614) Net deferred tax assets $ — $ —

NATURE OF OPERATIONS (Details)

NATURE OF OPERATIONS (Details) $ / shares in Units, $ in Millions					12 Months Ended
	Oct. 21, 2022	May 10, 2022 USD ($) shares	May 13, 2021 USD ($) $ / shares shares	May 12, 2021	Dec. 31, 2020 shares	May 05, 2022 $ / shares	Aug. 30, 2021	May 18, 2021
Subsidiary, Sale of Stock [Line Items]
Reverse stock split ratio	0.01			0.064
Number of share sold or issued on closing of Public Offering \| shares					0
Aggregate net proceeds from the IPO, inclusive of the proceeds from the over-allotment exercise		$ 8.1
Harper & Jones LLC
Subsidiary, Sale of Stock [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired								100%
Stateside
Subsidiary, Sale of Stock [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired							100%
Initial Public Offering
Subsidiary, Sale of Stock [Line Items]
Number of share sold or issued on closing of Public Offering \| shares		373,898	24,096
Share issue price \| $ / shares			$ 4.15			$ 2.50
Warrants issued \| shares			27,711
Aggregate net proceeds from the IPO, inclusive of the proceeds from the over-allotment exercise			$ 8.6
Underwriting discounts and commissions			0.8
Estimated offering expenses			0.6
Additional offering costs			$ 0.6
Over-allotment option
Subsidiary, Sale of Stock [Line Items]
Warrants issued \| shares			3,614

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	9 Months Ended		12 Months Ended
GOING CONCERN (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Aug. 31, 2021	Aug. 27, 2021
Net loss	$ (22,261,338)	$ (22,659,480)	$ (32,357,957)	$ (10,728,295)
Working capital deficit	$ (40,731,620)		$ 30,270,932
Equity purchase agreement
Value of Common stock to be issued under the agreement					$ 17,500,000	$ 17,500,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cash and Equivalents and Concentration of Credit Risk (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Cash and cash equivalents in bank deposit	$ 250,000	$ 250,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value of Financial Instruments (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Liabilities, Fair Value Disclosure [Abstract]
Warrant liability			$ 18,223	$ 6,265
Contingent consideration	$ 18,597,831		12,179,476
Derivative liability	1,690,807		2,294,720
Total	20,288,638		14,492,419
Warrant Liability
Outstanding as of December 31, 2020	18,223	$ 6,265	6,265
Change in fair value	(18,223)	21,930	11,958	(2,353)
Outstanding as of September 30, 2021			18,223	6,265
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Outstanding as of December 31, 2021	12,179,476	$ 0	0
Initial recognition in connection with acquisition of Harper & Jones			3,421,516
Stock price guarantee per consulting agreement			67,000
Conversion into shares			(73,500)
Change in fair value	6,418,355		8,764,460
Outstanding as of September 30, 2022	18,597,831		12,179,476	0
Level 2
Liabilities, Fair Value Disclosure [Abstract]
Warrant liability			18,223
Total			18,223
Level 3
Liabilities, Fair Value Disclosure [Abstract]
Warrant liability				$ 6,265
Contingent consideration	18,597,831		12,179,476
Derivative liability	1,690,807		2,294,720
Total	$ 20,288,638		$ 14,474,196

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Derivative Liability (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Outstanding as of December 31, 2021	$ 12,179,476	$ 0
Change in fair value	6,418,355	8,764,460
Outstanding as of September 30, 2022	18,597,831	12,179,476
Derivative Liability
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Outstanding as of December 31, 2021	2,294,720
Initial fair value on issuance of convertible note	559,957	3,204,924
Change in fair value	(794,477)	(910,204)
Outstanding as of September 30, 2022	$ 1,690,807	$ 2,294,720

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property, Equipment, and Software (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
General and administrative expenses	$ 92,213	$ 283,024
Property and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Lease life or expected life	3 years	3 years
Property and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Lease life or expected life	10 years	10 years
Software
Property, Plant and Equipment [Line Items]
Lease life or expected life	3 years	3 years

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Business Combinations (Details)	12 Months Ended
	Dec. 31, 2021
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	3 years

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Indefinite-Lived Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Brand name
Indefinite-lived Intangible Assets [Line Items]
Impairment loss of indefinite-lived intangible assets	$ 3,400,000	$ 784,500

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue Recognition (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Reserve for returns	$ 24,673	$ 33,933	$ 5,229

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Shipping and Handling (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Total shipping and handling	$ 23,000	$ 3,900
Total shipping and handling costs included in distribution costs	$ 423,000	$ 246,000

SUMMARY OF SIGNIFICANT ACCOU_12

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Advertising and Promotion (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Advertising and promotional expense	$ 240,000	$ 146,000

SUMMARY OF SIGNIFICANT ACCOU_13

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Deferred Offering Costs (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Deferred offering costs			$ 214,647
Deferred offering costs capitalized	$ 367,696	$ 367,696	$ 214,647

SUMMARY OF SIGNIFICANT ACCOU_14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss per Share (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2022 shares	Sep. 30, 2021 shares	Dec. 31, 2021 shares	Dec. 31, 2020 shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	1,348,477	97,069	122,664	63,752,389
Convertible ratio			1,563
Preferred stock convertible into shares of common stock			62,924,710
Shares of common stock			40,272
Common stock warrants			516
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	38,951	38,751	38,951	11,631
Convertible notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	1,177,305	22,404	497,912
Series Seed Preferred Stock (convertible to common stock)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares				20,714,518
Series A Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	108			5,654,072
Series A-2 Preferred Stock (convertible to common stock)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares				5,932,742
Series CF Preferred Stock (convertible to common stock)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares				836,331
Series A-3 Preferred Stock (convertible to common stock)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares				9,032,330
Series B Preferred Stock (convertible to common stock)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares				20,754,717
Common stock warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	132,114	35,913	35,801	9,145
Preferred stock warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares				806,903

SUMMARY OF SIGNIFICANT ACCOU_15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Concentrations (Details) - item	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Number of vendors	2	3
Inventory, percentage	40%	100%

BUSINESS COMBINATIONS (Details)

BUSINESS COMBINATIONS (Details) - USD ($)	May 18, 2021	Feb. 12, 2020
Business Acquisition [Line Items]
Trading day immediately preceding period	30 days
Gross proceeds from common stock indemnification claims	$ 9,100,000
Bailey
Business Acquisition [Line Items]
Business acquisition interest acquired		100%
Number of shares connection with merger		16,603,773
Number of shares held back solely		4,150,944
Business combination indemnification provisions		$ 11,000,000
Bailey \| Series B Preferred Stock
Business Acquisition [Line Items]
Business acquisition aggregate shares issuable		20,754,717
Business acquisition issuable amount		$ 4,500,000
Harper & Jones LLC
Business Acquisition [Line Items]
Business acquisition interest acquired	100%
Number of shares connection with merger	21,928
Harper & Jones LLC \| Initial Public Offering
Business Acquisition [Line Items]
Business acquisition issuable amount	$ 9,100,000
Cash payments	$ 500,000

BUSINESS COMBINATIONS - Purchas

BUSINESS COMBINATIONS - Purchase price consideration (Details) - USD ($)	May 18, 2021	Feb. 12, 2020
Harper & Jones LLC
Business Acquisition [Line Items]
Purchase price consideration	$ 11,947,058
Cash	500,000
Common stock	8,025,542
Contingent consideration	3,421,516
Purchase price consideration	$ 11,947,058
Bailey
Business Acquisition [Line Items]
Purchase price consideration		$ 15,500,000
Purchase price consideration		15,500,000
Series B Preferred Stock \| Bailey
Business Acquisition [Line Items]
Purchase price consideration		11,000,000
Purchase price consideration		11,000,000
Promissory note payable \| Bailey
Business Acquisition [Line Items]
Purchase price consideration		4,500,000
Purchase price consideration		$ 4,500,000

BUSINESS COMBINATIONS - Assets

BUSINESS COMBINATIONS - Assets acquired and Liabilities assumed (Details) - USD ($)	May 18, 2021	Feb. 12, 2020	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Goodwill			$ 18,264,822	$ 18,264,822	$ 6,479,218
Bailey
Business Acquisition [Line Items]
Cash and cash equivalents		$ 106,913
Accounts receivable, net		37,479
Due from factor, net		(312,063)
Inventory		3,303,660
Prepaid expenses		165,856
Deposits		187,493
Property, equipment and software, net		1,215,748
Goodwill		6,479,218
Intangible assets		8,600,000
Accounts payable		(3,397,547)
Accrued expenses and other liabilities		(886,757)
Purchase price consideration		$ 15,500,000
Harper & Jones LLC
Business Acquisition [Line Items]
Cash and cash equivalents	$ 24,335
Accounts receivable, net	49,472
Inventory	77,159
Prepaid expenses	69,715
Deposits	4,416
Property, equipment and software, net	83,986
Goodwill	9,681,548
Intangible assets	3,936,030
Accounts payable	(51,927)
Accrued expenses and other liabilities	(107,957)
Deferred revenue	(269,848)
Due to related parties	(1,361)
Loan payable	(148,900)
Note Payable related party	(299,489)
Deferred Tax Liability	(1,100,120)
Purchase price consideration	$ 11,947,058

BUSINESS COMBINATIONS - Statesi

BUSINESS COMBINATIONS - Stateside (Details) - Stateside	Aug. 30, 2021 USD ($) shares
Business Acquisition [Line Items]
Cash	$ 5,000,000
Value of shares of common stock transferred \| shares	11,015
Cash held in escrow	$ 375,000
Value of shares held in escrow	$ 375,000
Number of shares held in escrow \| shares	826

BUSINESS COMBINATIONS - State_2

BUSINESS COMBINATIONS - Stateside purchase price consideration (Details) - Stateside	Aug. 30, 2021 USD ($)
Fair value of the purchase price consideration
Cash	$ 5,000,000
Common stock	3,403,196
Purchase price consideration	$ 8,403,196

BUSINESS COMBINATIONS - State_3

BUSINESS COMBINATIONS - Stateside Assets acquired and Liabilities assumed (Details) - USD ($)	Aug. 30, 2021	Sep. 30, 2022	Dec. 31, 2021	Aug. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Goodwill		$ 18,264,822	$ 18,264,822		$ 6,479,218
Stateside
Business Acquisition [Line Items]
Cash and cash equivalents	$ 32,700
Accounts receivable, net	154,678
Due from factor, net	371,247
Inventory	603,625
Prepaid expenses	7,970
Deposits	9,595
Goodwill	2,104,056		$ 493,791	$ 2,104,056
Intangible assets	5,939,140
Accounts payable	(374,443)
Accrued expenses and other liabilities	(445,372)
Purchase price consideration	$ 8,403,196

BUSINESS COMBINATIONS - State_4

BUSINESS COMBINATIONS - Stateside Additional information (Details) - USD ($)		12 Months Ended
	Aug. 30, 2021	Dec. 31, 2021
Customer relationships
Business Acquisition [Line Items]
Estimated useful lives		3 years
Stateside
Business Acquisition [Line Items]
Net revenue since the acquisition date	$ 1,695,000
Working capital adjustments		$ 493,791
Net amount due to seller		$ 396,320
Net income since the acquisition date	$ 285,000
Stateside \| Customer relationships
Business Acquisition [Line Items]
Estimated useful lives	3 years

BUSINESS COMBINATIONS - Unaudit

BUSINESS COMBINATIONS - Unaudited Pro Forma Financial Information (Details) - USD ($)		12 Months Ended
	May 18, 2021	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2022
Business Acquisition [Line Items]
Contingent consideration liability		$ 12,179,476		$ 18,597,831
Contingent consideration liability		7,935,016
Net revenues		11,834,601	$ 12,989,493
Net loss		$ (33,259,224)	$ (12,761,206)
Net loss per common share		$ (433)	$ (1,921)
Harper & Jones LLC
Business Acquisition [Line Items]
Contingent consideration liability	$ 3,421,516	$ 4,244,460
Net revenues		1,860,000
Net loss		$ 390,000
Customer relationships
Business Acquisition [Line Items]
Estimated useful lives		3 years
Customer relationships \| Harper & Jones LLC
Business Acquisition [Line Items]
Estimated useful lives	3 years

DUE FROM FACTOR (Details)

DUE FROM FACTOR (Details) - USD ($)	12 Months Ended
DUE FROM FACTOR (Details) - USD ($)	Dec. 31, 2021	Sep. 30, 2022	Dec. 31, 2020
Debt Instrument [Line Items]
Outstanding receivables, Without recourse	$ 579,295	$ 423,984	$ 151,158
Outstanding receivables, With recourse	361,584	83,224	42,945
Advances	121,617	182,352	56,246
Credits due customers	(77,208)	(50,779)	(40,316)
Due from factor	$ 985,288	$ 638,781	$ 210,033
Maximum advances on net sales can be requested, percentage	50%
LIBOR
Debt Instrument [Line Items]
Debt instrument variable rate	2.50%
Spread on variable interest rate	2.50%
Prime Rate
Debt Instrument [Line Items]
Increase (Decrease) in interest rate	0.03%
Stateside
Debt Instrument [Line Items]
Maximum commission and fees payable	$ 30,000
Interest rate of loans	4%
Stateside \| Prime Rate
Debt Instrument [Line Items]
Debt instrument variable rate	2%
Maximum commission and fees payable	$ 30,000
Spread on variable interest rate	2%
Bailey \| Prime Rate
Debt Instrument [Line Items]
Interest rate of loans	4.25%

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	May 31, 2021	Feb. 29, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Aug. 31, 2021	Aug. 30, 2021
Indefinite-lived Intangible Assets [Line Items]
Goodwill acquired	$ 9,681,548	$ 6,479,218
Gross Amount			$ 6,453,750		$ 6,453,750		$ 6,453,750
Accumulated Amortization			(3,062,794)		(3,062,794)		(1,449,357)
Carrying Value			3,390,956		3,390,956		5,004,393	$ 5,004,393
Indefinite-lived			14,290,670		14,290,670		14,290,670
Intangible Assets, Net (Excluding Goodwill), Total			11,227,876		11,227,876		12,841,313	7,494,667
Amortization expense			537,813	$ 355,808	1,613,438	$ 590,711	1,128,524	320,833
Goodwill			18,264,822		18,264,822		18,264,822	6,479,218
Stateside
Indefinite-lived Intangible Assets [Line Items]
Goodwill							493,791		$ 2,104,056	$ 2,104,056
Stateside \| Previously Reported
Indefinite-lived Intangible Assets [Line Items]
Goodwill									$ 1,610,265
Customer relationships
Indefinite-lived Intangible Assets [Line Items]
Gross Amount			6,453,750		6,453,750		6,453,750
Accumulated Amortization			(3,062,794)		(3,062,794)		(1,449,357)
Carrying Value			3,390,956		3,390,956		5,004,393
Brand name
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived			$ 7,836,920		$ 7,836,920		7,836,920
Intangible Assets, Net (Excluding Goodwill), Total							7,836,920
Impairment loss of indefinite-lived intangible assets							$ 3,400,000	$ 784,500

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Future amortization expense (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
GOODWILL AND INTANGIBLE ASSETS
2022			$ 2,151,250
2023			1,830,417
2024			1,022,726
Carrying Value	$ 3,390,956	$ 5,004,393	$ 5,004,393

LIABILITIES AND DEBT - Accrued

LIABILITIES AND DEBT - Accrued Expenses and Other Liabilities (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
LIABILITIES AND DEBT
Accrued expenses	$ 896,043	$ 213,740	$ 92,074
Reserve for returns	24,673	33,933	5,229
Payroll related liabilities	2,602,800	1,204,665	843,704
Sales tax liability	298,149	268,723	196,410
Due to seller		396,320
Other liabilities	130,702	119,764	108,230
Accrued expenses and other liabilities, Total	3,952,366	2,237,145	1,245,646
Estimated Penalties Associated With Accrued Payroll Taxes	$ 262,000	$ 262,000	$ 152,000

LIABILITIES AND DEBT - Venture

LIABILITIES AND DEBT - Venture Debt (Details) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Nov. 16, 2021

Jul. 31, 2021

May 31, 2021

Mar. 31, 2017

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2022

Sep. 30, 2021

Dec. 31, 2021

Dec. 31, 2020

Dec. 31, 2019

Jun. 30, 2022

Line of Credit Facility [Line Items]

Gross loan

$ 1,459,211

Warrants granted

3,550

319

Warrants value

$ 1,622,350

$ 145,696

Interest expense

$ 427,700

$ 825,219

$ 770,277

Interest expense and effective interest rate

13.70%

14.60%

Common stock warrants

Line of Credit Facility [Line Items]

Warrants granted

4,935

Warrants exercise price

$ 250

Warrants and rights outstanding term

10 years

Warrants value

$ 184,191

Note Warrant

Line of Credit Facility [Line Items]

Percentage diluted capitalization

Principal loaned under the agreement

1.358%

Principal loaned under the agreement

$ 1,000,000

Loan fees and discounts from warrants were amortized to interest expense

$ 147,389

241,878

Loan fees and discounts from warrants unamortized balance

147,389

Venture Debt

Line of Credit Facility [Line Items]

Interest expense

$ 191,152

$ 189,096

$ 573,455

$ 591,123

Interest expense and effective interest rate

12.20%

13.40%

Venture Debt | Note Warrant

Line of Credit Facility [Line Items]

Loan fees and discounts from warrants were amortized to interest expense

12,500

$ 147,389

Loan fees and discounts from warrants unamortized balance

$ 0

Venture Debt | Secured Debt

Line of Credit Facility [Line Items]

Maximum borrowing capacity

$ 4,000,000

Amended Venture Debt | Secured Debt

Line of Credit Facility [Line Items]

Maximum borrowing capacity

$ 6,000,000

Loan bears interest rate

12.50%

Compounded monthly fees

$ 5,000

Gross loan

$ 6,001,755

$ 6,251,755

Amended Venture Debt | Secured Debt | Follow-On Public Offering

Line of Credit Facility [Line Items]

Line of credit facility, frequency of payments

$3,000,000

Line of credit facility days

5 days

Amended Venture Debt | Secured Debt | Secondary Follow-On Public Offering Prior To September 30 2021

Line of Credit Facility [Line Items]

Loan payment

$ 3,000,000

Line of credit facility days

5 days

Amended Venture Debt | Secured Debt | Secondary Follow-On Public Offering After September 30 2021

Line of Credit Facility [Line Items]

Loan payment

$ 300,000

LIABILITIES AND DEBT - Converti

LIABILITIES AND DEBT - Convertible Debt (Details)		9 Months Ended	12 Months Ended
LIABILITIES AND DEBT - Convertible Debt (Details)	Apr. 01, 2021 shares	Sep. 30, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($) shares	Dec. 31, 2019 USD ($) item $ / shares
Debt Instrument [Line Items]
Gross proceeds received		$ 237,500	$ 2,779,910	$ 1,701,044
Number of shares resulting from conversion \| shares		24,827
Convertible Debt 2020 Regulation CF Offering
Debt Instrument [Line Items]
Outstanding principal and accrued interest upon closing of IPO				$ 16,942
Conversion of shares \| shares				3,197
Convertible Debt 2020 Regulation CF Offering \| Promissory note
Debt Instrument [Line Items]
Gross proceeds received			$ 473,650	$ 450,308
Interest rate of loans			6%
Issuance costs				69,627
Amortization of debt issuance costs			$ 27,894
Convertible Debt 2020 Regulation D Offering
Debt Instrument [Line Items]
Gross proceeds received				755,000
Outstanding principal and accrued interest upon closing of IPO		$ 100,000	100,000	185,000
Amortization of debt issuance costs			100,000
Default interest expense			132,609
Convertible Debt 2020 Regulation D Offering \| Promissory note
Debt Instrument [Line Items]
Gross proceeds received			$ 55,000	$ 800,000
Interest rate of loans			14%
Debt instrument term			9 months
Issuance costs			$ 100,000
Gross proceeds from converted debt conversion			$ 10,000,000
Converted percentage of IPO price			50%
Common stock warrants issued \| shares			5
Convertible Debt 2020 Regulation D Offering \| Debt Converted Into Common Stock [Member] \| Promissory note
Debt Instrument [Line Items]
Number of shares resulting from conversion \| shares	4,534
Convertible Debt 2019 Regulation D Offering \| Promissory note
Debt Instrument [Line Items]
Gross proceeds received					$ 799,280
Interest rate of loans					12%
Debt instrument term					36 months
Debt conversion price \| $ / shares					$ 219
Debt conversion share price triggering conversion \| $ / shares					$ 219
Debt conversion based on value of the principle \| item					2
Valuation cap					$ 9,000,000
Convertible Debt 2019 Regulation D Offering \| Debt Converted Into Common Stock [Member] \| Promissory note
Debt Instrument [Line Items]
Number of shares resulting from conversion \| shares	3,621

LIABILITIES AND DEBT - Conver_2

LIABILITIES AND DEBT - Convertible Promissory Note (Details)			12 Months Ended
	Nov. 16, 2021 USD ($) item D $ / shares	Oct. 01, 2021 USD ($) item D $ / shares	Dec. 31, 2021 USD ($) D $ / shares	Sep. 30, 2022 USD ($)	Aug. 27, 2021 USD ($)
Debt Instrument [Line Items]
Derivative liability at fair value			$ 2,294,720	$ 1,690,807
Oasis Note
Debt Instrument [Line Items]
Interest rate of loans			6%		6%
Face value			$ 5,265,000		$ 5,265,000
Total purchase price					$ 5,000,000
Term of debt			18 months
Debt conversion price \| $ / shares			$ 360.10
Threshold percentage of stock price			90%
Number of lowest vwaps \| D			2
Number of consecutive trading days \| D			5
Period not to submit notice			30 days
Minimum conversion amount			$ 500,000
Minimum conversion price \| $ / shares			$ 300
Derivative liability at fair value			$ 3,204,924	$ 1,931,149
First First Fire Note
Debt Instrument [Line Items]
Interest rate of loans		6%
Face value		$ 1,575,000
Total purchase price		$ 1,500,000
Term of debt		18 months
Debt conversion price \| $ / shares		$ 395.20
Threshold percentage of stock price		90%
Number of lowest vwaps \| item		2
Number of consecutive trading days \| D		5
Period not to submit notice		30 days
Minimum conversion amount		$ 500,000
Minimum conversion price \| $ / shares		$ 300
Second First Fire Note
Debt Instrument [Line Items]
Interest rate of loans	6%
Face value	$ 2,625,000
Total purchase price	$ 2,500,000
Debt conversion price \| $ / shares	$ 428
Threshold percentage of stock price	90%
Number of lowest vwaps \| item	2
Number of consecutive trading days \| D	5
Period not to submit notice	30 days
Minimum conversion amount	$ 500,000
Minimum conversion price \| $ / shares	$ 329

LIABILITIES AND DEBT - Oasis an

LIABILITIES AND DEBT - Oasis and First Fire Notes (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Promissory note
Short-term Debt [Line Items]
Principal, beginning balance	$ 9,465,000
Unamortized Debt Discount, beginning balance	3,963,386
Debt, net, beginning balance	5,501,614
Amortization of debt discount		$ 801,538
Principal, ending balance		9,465,000
Unamortized Debt Discount, ending balance		3,963,386
Debt, net, ending balance		5,501,614
Unamortized debt discount		3,963,386
Net balance after unamortized debt discount		5,501,614
Oasis Note
Short-term Debt [Line Items]
Unamortized Debt Discount, beginning balance	3,963,386
Debt, net, beginning balance	5,501,614
Amortization of debt discount	7,975,872	801,538
Unamortized Debt Discount, ending balance		3,963,386
Debt, net, ending balance		5,501,614
Unamortized debt discount		3,963,386
Net balance after unamortized debt discount		5,501,614
Interest expense		148,613
Oasis Note \| Promissory note
Short-term Debt [Line Items]
Principal, beginning balance	5,265,000
Unamortized Debt Discount, beginning balance	715,000
Debt, net, beginning balance	4,550,000
Principal, ending balance		5,265,000
Unamortized Debt Discount, ending balance		715,000
Debt, net, ending balance		4,550,000
Unamortized debt discount		715,000
Net balance after unamortized debt discount		4,550,000
First First Fire Note \| Promissory note
Short-term Debt [Line Items]
Principal, beginning balance	1,575,000
Unamortized Debt Discount, beginning balance	315,000
Debt, net, beginning balance	1,260,000
Principal, ending balance		1,575,000
Unamortized Debt Discount, ending balance		315,000
Debt, net, ending balance		1,260,000
Unamortized debt discount		315,000
Net balance after unamortized debt discount		1,260,000
Second First Fire Note \| Promissory note
Short-term Debt [Line Items]
Principal, beginning balance	2,625,000
Unamortized Debt Discount, beginning balance	530,000
Debt, net, beginning balance	2,095,000
Principal, ending balance		2,625,000
Unamortized Debt Discount, ending balance		530,000
Debt, net, ending balance		2,095,000
Unamortized debt discount		530,000
Net balance after unamortized debt discount		2,095,000
Derivative liability. \| Promissory note
Short-term Debt [Line Items]
Unamortized Debt Discount, beginning balance	3,204,924
Debt, net, beginning balance	$ 3,204,924
Unamortized Debt Discount, ending balance		3,204,924
Debt, net, ending balance		3,204,924
Unamortized debt discount		3,204,924
Net balance after unamortized debt discount		3,204,924
Oasis and First Fire notes
Short-term Debt [Line Items]
Debt discount		$ 1,560,000

LIABILITIES AND DEBT - Loan Pay

LIABILITIES AND DEBT - Loan Payable - PPP and SBA Loan (Details) - USD ($)		1 Months Ended	9 Months Ended	12 Months Ended
	Jun. 25, 2020	Apr. 30, 2020	Sep. 30, 2022	Dec. 31, 2021	May 31, 2021	Feb. 28, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Note payable - related party				$ 299,489			$ 137,856
Aggregate Principal Amount				72,269
Loan payable			$ 298,900	713,182			$ 709,044
other non-operating income			1,760,755	407,994
Harper & Jones LLC
Debt Instrument [Line Items]
Note payable - related party				299,489
Face value			140,928	$ 153,860	$ 75,000
Interest rate of loans				12%	7.76%
Loan payable				$ 149,962
Proceeds from Loan Originations				$ 140,000
Interest rates of notes				12%
Harper & Jones LLC \| Previously Reported
Debt Instrument [Line Items]
Interest rate of loans				9.90%
Paycheck Protection Program, Cares Act
Debt Instrument [Line Items]
Face value		$ 203,994
Interest rate of loans		1%
Interest deferral term		6 months
Debt instrument term		2 years
Convertible Note Payable, Net				$ 203,994
other non-operating income				407,994
Paycheck Protection Program, Cares Act \| Bailey LLC.
Debt Instrument [Line Items]
Face value		$ 1,347,050			$ 204,000	$ 1,347,050
Convertible Note Payable, Net				204,000
Economic Injury Disaster Loan
Debt Instrument [Line Items]
Face value	$ 150,000		$ 148,900	$ 148,900
Interest rate of loans	3.75%
Debt instrument term	30 years

LIABILITIES AND DEBT - Promisso

LIABILITIES AND DEBT - Promissory Note Payable (Details)	1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
LIABILITIES AND DEBT - Promissory Note Payable (Details)	May 31, 2021 USD ($)	Apr. 30, 2021 USD ($) shares	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Debt Instrument [Line Items]
Gross proceeds received					$ 237,500		$ 2,779,910	$ 1,701,044
Debt Discount Cost							263,958
Promissory note payable
Debt Instrument [Line Items]
Face value		$ 1,000,000					3,500,000
Gross proceeds received		$ 810,000
Warrants issued \| shares		1,205
Debt discount							$ 73,958
Promissory note payable \| Secondary Public Offering
Debt Instrument [Line Items]
Percentage of outstanding principal							10
Promissory note payable \| Secondary Public Offering \| Maximum
Debt Instrument [Line Items]
Face value							$ 4,000,000
Promissory note payable \| Secondary Public Offering \| Minimum
Debt Instrument [Line Items]
Face value							2,000,000
Promissory note payable \| Bailey LLC.
Debt Instrument [Line Items]
Face value							$ 4,500,000
Repayment of outstanding principal amount	$ 1,000,000
Promissory note payable \| Notes Payable to Banks
Debt Instrument [Line Items]
Interest rate of loans							12%
Interest expense			$ 105,000	$ 105,000	315,000	$ 389,000	$ 494,000	$ 472,500
Promissory note payable \| Notes Payable to Banks \| Bailey LLC.
Debt Instrument [Line Items]
Face value			$ 3,500,000		$ 3,500,000		$ 3,500,000

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details)								1 Months Ended				3 Months Ended		9 Months Ended		12 Months Ended
STOCKHOLDERS' DEFICIT (Details)	Oct. 21, 2022	May 10, 2022 shares	Nov. 16, 2021 USD ($)	Aug. 27, 2021 USD ($)	Jun. 28, 2021 USD ($) $ / shares shares	May 18, 2021 USD ($) $ / shares shares	May 13, 2021 USD ($) shares	Dec. 31, 2021 USD ($) D $ / shares shares	Nov. 30, 2021 shares	Jul. 31, 2021 USD ($) shares	May 31, 2021 USD ($) shares	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) D $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares	Oct. 13, 2022 shares	Oct. 12, 2022 shares	May 05, 2022 $ / shares	Aug. 31, 2021 USD ($)
Class of Stock [Line Items]
Convertible preferred stock in ratio																	1,563
Percentage of affirmative votes required to remove directors from the Board						2.207%
Reverse stock split conversion ratio	one-for-100					1-for-1,563
Number of share sold or issued on closing of Public Offering																	0
Value of shares issued \| $																	$ 451,603
Common stock, share authorized (in shares)																			200,000,000
Common stock voting rights																one vote per share
Number of shares resulting from conversion														24,827
Stock-based compensation expense \| $												$ 110,092	$ 134,113	$ 368,944	$ 4,155,641
Contingent consideration liability \| $								$ 12,179,476				18,597,831		18,597,831		$ 12,179,476
Proceeds from exercise of warrants \| $															$ 1,768,046	1,768,046
Deferred offering costs \| $								367,696				367,696		367,696		367,696	214,647
Interest expense \| $			$ 427,700													$ 825,219	770,277
Equity purchase agreement
Class of Stock [Line Items]
Number of share sold or issued on closing of Public Offering																1,264
Value of Common stock to be issued under the agreement \| $				$ 17,500,000																	$ 17,500,000
Term of agreement				24 months
Available under the equity line of credit \| $								$ 17,500,000								$ 17,500,000
Number of lowest closing sale prices of Common Stock during the period of twelve consecutive trading days \| D								12								12
Number of consecutive trading days when there is three lowest closing sale prices of Common Stock \| D								3								3
Number of consecutive trading days immediately preceding the put date \| D								5								5
Maximum amount the Company may request \| $				$ 17,500,000
Deferred offering costs \| $								$ 367,696								$ 367,696
First Fire Note
Class of Stock [Line Items]
Number of share sold or issued on closing of Public Offering									300
Oasis Note
Class of Stock [Line Items]
Number of share sold or issued on closing of Public Offering									1,000
Option 1 \| Equity purchase agreement
Class of Stock [Line Items]
Maximum amount the Company may request \| $								$ 500,000								$ 500,000
Option 2 \| Equity purchase agreement
Class of Stock [Line Items]
Percentage of one lowest traded price of our common stock on the Nasdaq Capital Market								93%								93%
Percentage of VWAP on the Clearing Date								93%								93%
Percentage of closing bid price of the common stock on the Nasdaq Capital Market on the Clearing Date								93%								93%
Maximum amount the Company may request \| $								$ 2,000,000								$ 2,000,000
Bailey LLC.
Class of Stock [Line Items]
Contingent consideration liability \| $												$ 10,698,475		$ 10,698,475
General and Administrative Expense.
Class of Stock [Line Items]
Value of shares issued \| $								339,000
Stock-based compensation expense \| $																$ 3,325,897	$ 144,775
Initial Public Offering
Class of Stock [Line Items]
Number of share sold or issued on closing of Public Offering		373,898					24,096
Issue price (in dollars per share) \| $ / shares																				$ 2.30
Stock issued upon conversion (in shares)						40,272
Warrants issued							27,711
Aggregate net proceeds \| $						$ 8,600,000
Amount of debt converted into shares \| $						2,680,289
Underwriting commissions \| $						800,000
Direct offering expenses \| $						600,000
Underwriting discounts and commissions \| $							$ 800,000
Initial Public Offering \| Certain officers and directors
Class of Stock [Line Items]
Amount of debt converted into shares \| $						$ 257,515
Number of shares resulting from conversion						1,524
Stock-based compensation expense \| $						$ 233,184
Over-allotment option
Class of Stock [Line Items]
Warrants issued							3,614
Consulting agreement
Class of Stock [Line Items]
Number of share sold or issued on closing of Public Offering																500
Issued upon settlement of contingent liability																	415
Value of shares issued \| $								1,500
Guaranteed equity value of shares issued \| $																$ 250,000
Contingent consideration liability \| $								$ 67,000								$ 67,000
Preferred Stock
Class of Stock [Line Items]
Preferred Stock, Shares Authorized						10,000,000
Preferred Stock \| Initial Public Offering
Class of Stock [Line Items]
Stock issued upon conversion (in shares)						40,272
Common Stock
Class of Stock [Line Items]
Common stock, share authorized (in shares)						200,000,000		200,000,000								200,000,000		1,000,000,000	200,000,000
Common stock par value (in dollars per share) \| $ / shares								$ 0.0001								$ 0.0001
Common stock, capital shares reserved for future issuance																		1,010,000,000
Number of warrants exercised										3,550	319
Proceeds from exercise of warrants \| $										$ 1,622,350	$ 145,696
Common Stock \| H&J acquisition
Class of Stock [Line Items]
Shares issued in connection with acquisition						21,928
Common Stock \| Stateside
Class of Stock [Line Items]
Shares issued in connection with acquisition						11,015
Common Stock \| Initial Public Offering
Class of Stock [Line Items]
Number of share sold or issued on closing of Public Offering						24,096
Issue price (in dollars per share) \| $ / shares						$ 415
Number of shares resulting from conversion						11,352
Common Stock \| Over-allotment option
Class of Stock [Line Items]
Number of share sold or issued on closing of Public Offering					3,614
Issue price (in dollars per share) \| $ / shares					$ 415
Aggregate net proceeds \| $					$ 1,400,000
Underwriting discounts and commissions \| $					$ 100,000
Series Seed Preferred Stock
Class of Stock [Line Items]
Preferred Stock, Shares Authorized								0								0	20,714,518
Preferred stock issued (in shares)								0								0	20,714,518
Preferred stock, shares outstanding (in shares)								0								0	20,714,518
Series A preferred stock
Class of Stock [Line Items]
Preferred Stock, Shares Authorized								0				1		1		0	14,481,413
Preferred stock issued (in shares)								0				1		1		0	5,654,072
Preferred stock, shares outstanding (in shares)								0				1		1		0	5,654,072
Series A-2 preferred stock
Class of Stock [Line Items]
Preferred Stock, Shares Authorized								0								0	20,000,000
Preferred stock issued (in shares)								0								0	5,932,742
Preferred stock, shares outstanding (in shares)								0								0	5,932,742
Series CF preferred stock
Class of Stock [Line Items]
Preferred Stock, Shares Authorized								0								0	2,000,000
Preferred stock issued (in shares)								0								0	836,331
Preferred stock, shares outstanding (in shares)								0								0	836,331
Number of share sold or issued on closing of Public Offering																	709,690
Issue price (in dollars per share) \| $ / shares																	$ 0.52
Series A-3 preferred stock
Class of Stock [Line Items]
Preferred Stock, Shares Authorized								0								0	18,867,925
Preferred stock issued (in shares)								0								0	9,032,330
Preferred stock, shares outstanding (in shares)								0								0	9,032,330
Number of share sold or issued on closing of Public Offering																	809,294
Issue price (in dollars per share) \| $ / shares																	$ 0.53
Series A-3 preferred stock \| Preferred Stock
Class of Stock [Line Items]
Number of share sold or issued on closing of Public Offering																	809,294
Value of shares issued \| $																	$ 81
Series B Preferred Stock
Class of Stock [Line Items]
Preferred Stock, Shares Authorized																	20,754,717
Preferred stock issued (in shares)																	20,754,717
Preferred stock, shares outstanding (in shares)																	20,754,717
Series B Preferred Stock \| Bailey LLC.
Class of Stock [Line Items]
Number of share sold or issued on closing of Public Offering																	20,754,717
Issue price (in dollars per share) \| $ / shares																	$ 0.53
Value of shares issued \| $																	$ 11,000,000
Undesignated preferred stock
Class of Stock [Line Items]
Preferred Stock, Shares Authorized								10,000,000				9,993,199		9,993,199		10,000,000	936,144
Preferred stock issued (in shares)								0				0		0		0	0
Preferred stock, shares outstanding (in shares)								0				0		0		0	0

RELATED PARTY TRANSACTIONS - Du

RELATED PARTY TRANSACTIONS - Due to Related Parties (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2022	Dec. 31, 2020
Due to related parties
Conversion of stock, shares converted	251
Advances
Due to related parties
Advance due to related parties	$ 104,568	$ 104,568	$ 194,568
Accrued Salary
Due to related parties
Advance due to related parties	120,350	$ 120,350
Accrued Salary \| Previously Reported
Due to related parties
Advance due to related parties	126,706
Expense Reimbursements
Due to related parties
Advance due to related parties	$ 126,706		$ 246,885

RELATED PARTY TRANSACTIONS - No

RELATED PARTY TRANSACTIONS - Note Payable (Details) - Chief Executive Officer - USD ($)	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2022
Related Party Transaction [Line Items]
Common Stock, Shares, Issued	1,273
Additional Stock Compensation Expense	$ 233,184
Interest rate of loans	12%
Notes Payable, Other Payables \| Note Payable, Chief Executive Officer
Related Party Transaction [Line Items]
Increase (Decrease) in Notes Receivables	$ 115,000
Face value	$ 299,489	$ 140,928

SHARE-BASED PAYMENTS - Common S

SHARE-BASED PAYMENTS - Common Stock Warrants - General Information (Details)		1 Months Ended			9 Months Ended		12 Months Ended
	May 13, 2021 $ / shares shares	Jul. 31, 2021 USD ($) shares	May 31, 2021 USD ($) shares	Apr. 30, 2021 $ / shares shares	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares
Class of Warrant or Right [Line Items]
Class of warrant or right, warrants issued		3,550	319
Warrants value \| $		$ 1,622,350	$ 145,696
Fair value of the warrants \| $							$ 18,223	$ 6,265
Change in fair value \| $					$ (18,223)	$ 21,930	$ 11,958	$ (2,353)
Expected Volatility
Class of Warrant or Right [Line Items]
Floor volatility rate (in percentage)							100
Common stock warrants
Class of Warrant or Right [Line Items]
Class of warrant or right, warrants issued								4,935
Warrants exercise price \| $ / shares								$ 250
Warrants value \| $								$ 184,191
Warrants and Rights Outstanding, Term								10 years
Common stock warrants \| Initial Public Offering
Class of Warrant or Right [Line Items]
Class of warrant or right, warrants issued	1,205						24,096
Warrants exercise price \| $ / shares	$ 519						$ 457
Percentage of warrants exercise price						110%
Warrants expiration term	5 years						5 years
Common stock warrants \| Over-allotment option
Class of Warrant or Right [Line Items]
Class of warrant or right, warrants issued							3,614
Common stock warrants \| Convertible Debt 2020 Regulation D Offering
Class of Warrant or Right [Line Items]
Class of warrant or right, warrants issued							5
Warrants exercise price \| $ / shares							$ 250
Common Stock Warrants, Venture Debt Lender
Class of Warrant or Right [Line Items]
Class of warrant or right, warrants issued				1,205
Warrants exercise price \| $ / shares				$ 415
Common Stock Warrants, Funding Platform, Preferred Stock Raise
Class of Warrant or Right [Line Items]
Class of warrant or right, warrants issued								26
Warrants exercise price \| $ / shares							$ 828	$ 828
Warrants and Rights Outstanding, Term							5 years

SHARE-BASED PAYMENTS - Common_2

SHARE-BASED PAYMENTS - Common Stock Warrants - Valuation (Details)	Dec. 31, 2021 Y	Dec. 31, 2020
Expected Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	100
Common stock warrants \| Risk Free Interest Rate \| Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input		1.54
Common stock warrants \| Risk Free Interest Rate \| Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input		1.59
Common stock warrants \| Expected Dividend Yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input		0
Common stock warrants \| Expected Volatility \| Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	58
Common stock warrants \| Expected Volatility \| Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	100
Common stock warrants \| Expected Life (years) \| Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	5
Common stock warrants \| Expected Life (years) \| Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	10

SHARE-BASED PAYMENTS - Warrants

SHARE-BASED PAYMENTS - Warrants Roll Forward (Details)	9 Months Ended	12 Months Ended
SHARE-BASED PAYMENTS - Warrants Roll Forward (Details)	Sep. 30, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2020 $ / shares shares
Class of Warrant or Right [Line Items]
Convertible ratio		1,563
Common stock warrants
Class of Warrant or Right [Line Items]
Warrant Outstanding Beginning Balance \| shares	35,801	9,146	4,180
Granted \| shares	96,313	30,120	4,966
Conversion of stock warrants upon IPO \| shares		516
Exercised \| shares		(3,869)
Forfeited \| shares		(112)
Warrant Outstanding Ending Balance \| shares	132,114	35,801	9,146
Common Stock Warrants Exercisable \| shares	104,459	35,801	9,146
Weighted Average Exercise Price Outstanding Beginning Balance \| $ / shares	$ 412	$ 266	$ 281
Granted \| $ / shares	30.71	$ 458	252
Conversion of stock warrants upon IPO \| $ / shares		766
Exercised \| $ / shares		$ 457
Forfeited \| $ / shares		766
Weighted Average Exercise Price Outstanding Ending Balance \| $ / shares	134.13	412	266
Weighted Average Exercise Price Exercisable \| $ / shares	$ 166.65	$ 412	$ 266
Common stock warrants \| Previously Reported
Class of Warrant or Right [Line Items]
Warrant Outstanding Beginning Balance \| shares	35,801
Warrant Outstanding Ending Balance \| shares		35,801
Weighted Average Exercise Price Outstanding Beginning Balance \| $ / shares	$ 412
Weighted Average Exercise Price Outstanding Ending Balance \| $ / shares		$ 412
Preferred stock warrants
Class of Warrant or Right [Line Items]
Warrant Outstanding Beginning Balance \| shares		806,903	806,903
Conversion of stock warrants upon IPO \| shares		(806,903)
Warrant Outstanding Ending Balance \| shares			806,903
Weighted Average Exercise Price Outstanding Beginning Balance \| $ / shares		$ 0.49	$ 0.49
Conversion of stock warrants upon IPO \| $ / shares		0.49
Weighted Average Exercise Price Outstanding Ending Balance \| $ / shares			$ 0.49

SHARE-BASED PAYMENTS - Stock Op

SHARE-BASED PAYMENTS - Stock Options - Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance	11,631	10,842
Granted	27,320	917
Forfeited		128
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	38,951	11,631
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 234	$ 2.50
Granted	415	94
Forfeited		328
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 362.11	$ 234
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Share-based Compensation Arrangement by Share-based Option Exercisable	31,646	8,810	34,073
Share-based Compensation Arrangement by Weighted Average Exercise Price at December 31, 2021	$ 359	$ 234
Weighted average duration (years) to expiration of outstanding options at December 31, 2021	8 years
Previously Reported
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	38,951
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 362

SHARE-BASED PAYMENTS - Assumpti

SHARE-BASED PAYMENTS - Assumptions utilized for option grants (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
SHARE-BASED PAYMENTS
Risk Free Interest Rate, Minimum	0.34%	0.42%
Risk Free Interest Rate, Maximum	0.85%	0.51%
Expected Dividend Yield	0%	0%
Expected Volatility	58%	58%
Expected Life (years)	5 years 2 months 4 days	6 years 3 months

SHARE-BASED PAYMENTS - 2020 & 2

SHARE-BASED PAYMENTS - 2020 & 2013 Incentive Stock Plan (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	May 05, 2022	May 13, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Aggregate shares of stock options granted	27,320	917
Initial Public Offering
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Share issue price			$ 2.50	$ 4.15
Omnibus Incentive Stock Plan, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Common stock, capital shares reserved for future issuance	33,000
Omnibus Incentive Stock Plan, 2020 \| Initial Public Offering
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Common stock, capital shares reserved for future issuance	5,680
Aggregate shares of stock options granted	27,320
Omnibus Incentive Stock Plan, 2020 \| Initial Public Offering \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Share issue price	$ 385
Omnibus Incentive Stock Plan, 2020 \| Initial Public Offering \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Share issue price	$ 415
2013 Incentive Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Number of shares authorized	11,964	11,964
Number of shares available for grant	333	333
Vesting period	4 years

SHARE-BASED PAYMENTS - Stock-ba

SHARE-BASED PAYMENTS - Stock-based Compensation - Stock options granted (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total grant-date fair value of the options granted					$ 4,696,605	$ 46,253
Stock-based compensation expense	$ 110,092	$ 134,113	$ 368,944	$ 4,155,641
Unrecognized compensation cost related to non-vested stock option	$ 688,092		$ 688,092		$ 1,057,036
Share-based arrangement, non-vested weighted average period			1 year 6 months 21 days		2 years 3 months 10 days
Sales and Marketing Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense			$ 43,196	$ 5,375,550	$ 551,948	0
General and Administrative Expense.
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense					$ 3,325,897	$ 144,775

LEASE OBLIGATIONS (Details)

LEASE OBLIGATIONS (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
LEASE OBLIGATIONS (Details) - USD ($)	Apr. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Operating lease agreements
Rent expense	$ 17,257	$ 267,041	$ 246,103	$ 736,523	$ 551,944	$ 816,790	$ 541,146
Minimum Rent base						3,400
Maximum Rent base						6,500
Monthly base rent payments						32,921
Security deposit	$ 19,500
Stateside
Operating lease agreements
Minimum Rent base				3,100		3,100
Maximum Rent base				$ 9,000		$ 9,000

CONTINGENCIES (Details)

CONTINGENCIES (Details)					1 Months Ended			12 Months Ended
CONTINGENCIES (Details)	Dec. 21, 2020 USD ($)	Sep. 24, 2020 USD ($)	Mar. 25, 2020 USD ($) item	Feb. 28, 2020 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2021 USD ($) item	Aug. 31, 2020 USD ($) item	Dec. 31, 2021 USD ($)
Litigation Matters
Settlement amount payable to vendor			$ 37,000
Number of monthly payments to be made \| item			10
Judgement received								$ 469,000
Lawsuits filed related to prior services rendered
Litigation Matters
Damages sought						$ 96,900	$ 96,900
Number of lawsuits filed \| item						2	2
Non-payment of trade payables
Litigation Matters
Damages sought			$ 492,390	$ 123,000
Non-payment of trade payables \| Lawsuits filed related to prior services rendered
Litigation Matters
Damages sought		$ 481,000
Additional damages sought		$ 296,000
Judgement received					$ 469,000
Reimbursement Of Investment
Litigation Matters
Damages sought	$ 100,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	9 Months Ended	12 Months Ended		24 Months Ended
INCOME TAXES (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021
INCOME TAXES
Income Tax Expense (Benefit)	$ (1,100,120)	$ (1,100,120)	$ 13,641
Deferred tax assets before valuation allowance		13,103,268	9,128,614	$ 13,103,268
Increase in valuation allowance		$ 3,974,654	3,081,497
Tax rate		28%		0%
Operating loss carry forward indefinitely		$ 46,896,000	32,680,000	$ 46,896,000
Unrecognized tax positions			$ 13,641

INCOME TAXES - Deferred tax ass

INCOME TAXES - Deferred tax assets and liabilities by source (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Net operating loss carryforwards	$ 13,108,371	$ 9,134,447
Stock-based compensation		40,467
Deferred tax liabilities:
Depreciation timing differences	(5,103)	(5,103)
Unamortized debt issuance costs		(41,198)
Valuation allowance	$ (13,103,268)	$ (9,128,614)

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)

1 Months Ended

2 Months Ended

9 Months Ended

12 Months Ended

Dec. 30, 2022

Oct. 21, 2022

Oct. 13, 2022

Sep. 30, 2022

Jun. 30, 2022

Mar. 31, 2022

Jan. 18, 2022

May 18, 2021

Mar. 31, 2022

Sep. 30, 2022

Dec. 31, 2021

Oct. 12, 2022

Aug. 27, 2021

Subsequent Event [Line Items]

Outstanding principal amount of convertible debt converted

$ 1,432,979

Number of shares resulting from conversion

24,827

Common stock, share authorized (in shares)

200,000,000

Reverse stock split conversion ratio

one-for-100

1-for-1,563

Common Stock

Subsequent Event [Line Items]

Common stock, share authorized (in shares)

1,000,000,000

200,000,000

Common stock, capital shares reserved for future issuance

1,010,000,000

Subsequent Events

Subsequent Event [Line Items]

Common stock, share authorized (in shares)

1,000,000,000

200,000,000

Reverse stock split conversion ratio

one-for-100

Subsequent Events | Common Stock

Subsequent Event [Line Items]

Common stock, share authorized (in shares)

1,000,000,000

200,000,000

Common stock, capital shares reserved for future issuance

1,010,000,000

Subsequent Events | Sunnyside, LLC

Subsequent Event [Line Items]

Cash

$ 7,500,000

Contingent consideration

$ 5,500,000

Interest rate of loans

Subsequent Events | Membership interest purchase agreement | Sunnyside, LLC

Subsequent Event [Line Items]

Value of shares of common stock transferred

2,500,000

7,500,000

Round off value of Volume-Weighted Average

$ 0.0001

Trading day period

30 days

Volume-Weighted Average

$ 1.59

$ 159

$ 1.59

Cash

$ 34,000,000

Contingent consideration

20,000,000

Escrow deposit

$ 2,000,000

Oasis Note

Subsequent Event [Line Items]

Interest rate of loans

Face value

$ 5,265,000

Total purchase price

$ 5,000,000

Debt instrument term

18 months

Oasis Note | Subsequent Events

Subsequent Event [Line Items]

Outstanding principal amount of convertible debt converted

$ 482,646

Number of shares resulting from conversion

4,739

First Fire Note | Subsequent Events

Subsequent Event [Line Items]

Outstanding principal amount of convertible debt converted

$ 406,112

Number of shares resulting from conversion

4,000

CONDENSED CONSOLIDATED BALANC_3

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 195,399	$ 528,394
Accounts receivable, net	378,455	89,394
Due from factor, net	638,781	985,288
Inventory	2,655,352	2,755,358
Prepaid expenses and other current assets	940,334	417,900
Total current assets	4,808,321	4,776,334
Deferred offering costs	367,696	367,696
Property, equipment and software, net	46,454	97,265
Goodwill	18,264,822	18,264,822
Intangible assets, net	11,227,876	12,841,313
Deposits	137,794	137,794
Right of use asset	152,387
Total assets	35,005,350	36,485,224
Current liabilities:
Accounts payable	6,945,633	6,562,690
Accrued expenses and other liabilities	3,952,366	2,237,145
Deferred revenue	396,374	276,397
Due to related parties	209,943	277,635
Contingent consideration liability	18,597,831	12,179,476
Convertible note payable, net	8,075,872	100,000
Accrued interest payable	2,103,161	1,110,679
Note payable - related party	179,489	299,489
Venture debt, net of discount		6,001,755
Loan payable, current	1,426,885	2,502,000
Promissory note payable	3,500,000	3,500,000
Right of use liability, current portion	152,387
Total current liabilities	45,539,941	35,047,266
Convertible note payable, net		5,501,614
Loan payable	298,900	713,182
Derivative liability	1,690,807	2,294,720
Warrant liability		18,223
Total liabilities	47,529,648	43,575,005
Commitments and contingencies (Note 11)
Stockholders' equity (deficit):
Common stock, $0.0001 par, 1,000,000,000 shares authorized, 529,492 and 528,742 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively	53	13
Additional paid-in capital	75,440,940	58,614,160
Accumulated deficit	(87,965,292)	(65,703,954)
Total stockholders' equity (deficit)	(12,524,298)	(7,089,781)
Total liabilities and stockholders' equity (deficit)	35,005,350	36,485,224
Undesignated preferred stock
Stockholders' equity (deficit):
Preferred stock
Series A preferred stock
Stockholders' equity (deficit):
Preferred stock
Series A Convertible Preferred Stock
Stockholders' equity (deficit):
Preferred stock	$ 1

CONDENSED CONSOLIDATED BALANC_4

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Undesignated preferred stock
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	9,993,199	10,000,000	936,144
Preferred stock, shares issued (in shares)	0	0	0
Preferred stock, shares outstanding (in shares)	0	0	0
Series A preferred stock
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	1	0	14,481,413
Preferred stock, shares issued (in shares)	1	0	5,654,072
Preferred stock, shares outstanding (in shares)	1	0	5,654,072
Series A Convertible Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	6,800	0
Preferred stock, shares issued (in shares)	6,300
Preferred stock, shares outstanding (in shares)	6,300	0
Common stock
Common stock par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, share authorized (in shares)	1,000,000,000	1,000,000,000	110,000,000
Common stock, share issued (in shares)	529,492	528,742
Common stock, shares outstanding (in shares)	529,492	528,742

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Net revenues	$ 3,424,522			$ 2,163,280			$ 10,595,933	$ 3,575,214	$ 7,584,859	$ 5,239,437
Cost of net revenues	1,771,178			954,137			5,298,011	2,179,023	4,689,200	4,685,755
Gross profit (loss)	1,653,344			1,209,143			5,297,922	1,396,191	2,895,659	553,682
Operating expenses:
General and administrative	3,624,841			3,720,863			13,226,308	12,820,841	17,779,903	7,149,210
Sales and marketing	1,225,417			1,307,219			3,971,280	2,401,322	3,810,583	576,469
Distribution	97,737			105,332			522,510	238,774	489,371	342,466
Change in fair value of contingent consideration	(702,885)			3,988,493			6,418,355	7,039,394	8,764,460
Total operating expenses	4,245,110			9,121,907			24,138,453	22,500,331	34,244,317	9,701,572
Loss from operations	(2,591,766)			(7,912,764)			(18,840,531)	(21,104,140)	(31,348,658)	(9,147,890)
Other income (expense):
Interest expense	(2,279,016)			(447,842)			(6,050,492)	(2,020,806)	(3,663,921)	(1,599,518)
Other non-operating income (expenses)	(23,690)			(577,441)			2,629,685	(634,654)	1,554,502	32,754
Total other income (expense), net	(2,302,706)			(1,025,283)			(3,420,807)	(2,655,460)	(2,109,419)	(1,566,764)
Income tax benefit (provision)								(1,100,120)	(1,100,120)	13,641
Net loss	$ (4,894,472)	$ (9,533,924)	$ (7,832,942)	$ (8,938,047)	$ (10,697,498)	$ (3,023,935)	$ (22,261,338)	$ (22,659,480)	$ (32,357,957)	$ (10,728,295)
Weighted average common shares outstanding - basic	528,758			117,866			341,229	60,027	76,289	6,642
Weighted average common shares outstanding - diluted	528,758			117,866			341,229	60,027	76,289	6,642
Net loss per common share - basic	$ (9.26)			$ (75.83)			$ (65.24)	$ (377.49)	$ (420.82)	$ (1,615.30)
Net loss per common share - diluted	$ (9.26)			$ (75.83)			$ (65.24)	$ (377.49)	$ (420.82)	$ (1,615.30)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock Series Seed Preferred Stock	Preferred Stock Series A preferred stock	Preferred Stock Series A-2 Preferred Stock	Preferred Stock Series A-3 Preferred Stock	Preferred Stock Series CF Preferred Stock	Preferred Stock Series B Preferred Stock	Preferred Stock Series A Convertible Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Beginning balance (in shares) at Dec. 31, 2019	20,714,518	5,654,072	5,932,742	8,223,036	126,641			6,642
Beginning balance at Dec. 31, 2019	$ 2,071	$ 565	$ 593	$ 823	$ 12			$ 1	$ 15,486,115	$ (22,617,702)	$ (7,150,199)
Offering costs									(69,470)		(69,470)
Stock-based compensation									144,775		144,775
Net loss										(10,728,295)	(10,728,295)
Ending balance at Dec. 31, 2020	$ 2,071	$ 565	$ 593	$ 904	$ 83	$ 2,075		$ 1	27,482,060	(33,345,997)	(5,857,645)
Ending balance (in shares) at Dec. 31, 2020	20,714,518	5,654,072	5,932,742	9,032,330	836,331	20,754,717		6,642
Conversion of preferred stock into common stock								$ 1	27,519,036
Stock-based compensation									36,976		36,976
Net loss										(3,023,935)	(3,023,935)
Ending balance at Mar. 31, 2021	$ 2,071	$ 565	$ 593	$ 904	$ 83	$ 2,075				(36,369,932)	(8,844,604)
Ending balance (in shares) at Mar. 31, 2021	20,714,518	5,654,072	5,932,742	9,032,330	836,331	20,754,717		6,642
Beginning balance (in shares) at Dec. 31, 2020	20,714,518	5,654,072	5,932,742	9,032,330	836,331	20,754,717		6,642
Beginning balance at Dec. 31, 2020	$ 2,071	$ 565	$ 593	$ 904	$ 83	$ 2,075		$ 1	27,482,060	(33,345,997)	(5,857,645)
Conversion of preferred stock into common stock											6,293
Conversion of debt into common stock											2,680,289
Issuance of common stock pursuant to equity line of credit											367,996
Net loss											(22,659,480)
Ending balance at Sep. 30, 2021								$ 11	57,468,268	(56,005,477)	1,462,801
Ending balance (in shares) at Sep. 30, 2021								126,275
Beginning balance (in shares) at Dec. 31, 2020	20,714,518	5,654,072	5,932,742	9,032,330	836,331	20,754,717		6,642
Beginning balance at Dec. 31, 2020	$ 2,071	$ 565	$ 593	$ 904	$ 83	$ 2,075		$ 1	27,482,060	(33,345,997)	(5,857,645)
Conversion of preferred stock into common stock	$ (2,071)	$ (565)	$ (593)	$ (904)	$ (83)	$ (2,075)		$ 4	6,287		6,291
Conversion of preferred stock into common stock (shares)	(20,714,518)	(5,654,072)	(5,932,742)	(9,032,330)	(836,331)	(20,754,717)		40,272
Issuance of common stock in public offering								$ 2	10,000,000		10,000,002
Issuance of common stock in public offering (in shares)								24,096
Offering costs									(2,116,957)		(2,116,957)
Exercise of over-allotment option, net of offering costs									1,364,997		1,364,997
Exercise of over-allotment option, net of offering costs (in shares)								3,614
Conversion of debt into common stock								$ 1	2,680,288		2,680,289
Conversion of debt into common stock (In shares)								11,352
Conversion of related party notes and payables into common stock									257,515		257,515
Conversion of related party notes and payables into common stock (in shares)								1,524
Common stock and warrants issued in connection with note									501,658		501,658
Common stock and warrants issued in connection with note (in shares)								1,300
Common stock issued in connection with business combination								$ 3	11,428,735		11,428,738
Common stock issued in connection with business combination (in shares)								32,943
Exercise of warrants									1,768,046		1,768,046
Exercise of warrants (in shares)								3,869
Common stock issued pursuant to consulting agreement									595,500		595,500
Common stock issued pursuant to consulting agreement (in shares)								2,415
Issuance of common stock pursuant to equity line of credit									367,696		367,696
Stock-based compensation									4,278,337		4,278,337
Stock-based compensation (Shares)								727
Net loss										(32,357,957)	(32,357,957)
Ending balance at Dec. 31, 2021								$ 13	58,614,160	(65,703,954)	(7,089,781)
Ending balance (in shares) at Dec. 31, 2021								130,017
Beginning balance (in shares) at Mar. 31, 2021	20,714,518	5,654,072	5,932,742	9,032,330	836,331	20,754,717		6,642
Beginning balance at Mar. 31, 2021	$ 2,071	$ 565	$ 593	$ 904	$ 83	$ 2,075				(36,369,932)	(8,844,604)
Conversion of preferred stock into common stock	$ (2,071)	$ (565)	$ (593)	$ (904)	$ (83)	$ (2,075)		$ 4	6,287
Conversion of preferred stock into common stock (shares)	(20,714,518)	(5,654,072)	(5,932,742)	(9,032,330)	(836,331)	(20,754,717)		40,272
Issuance of common stock in public offering								$ (2)	(10,000,000)		(10,000,002)
Issuance of common stock in public offering (in shares)								24,096
Offering costs									(2,116,957)		(2,116,957)
Exercise of over-allotment option, net of offering costs									1,364,997		1,364,997
Exercise of over-allotment option, net of offering costs (in shares)								3,614
Conversion of debt into common stock								$ 1	2,680,288		2,680,289
Conversion of related party notes and payables into common stock									257,515		257,515
Conversion of related party notes and payables into common stock (in shares)								1,524
Common stock and warrants issued in connection with note									73,958		73,958
Common stock and warrants issued in connection with note (in shares)								200
Common stock issued in connection with business combination								$ 2	8,025,540		8,025,542
Common stock issued in connection with business combination (in shares)								21,928
Exercise of warrants									145,696		145,696
Exercise of warrants (in shares)								319
Common stock issued pursuant to consulting agreement									183,000		183,000
Common stock issued pursuant to consulting agreement (in shares)								500
Stock-based compensation									3,801,553		3,801,553
Net loss										(10,697,498)	(10,697,498)
Conversion of notes into common stock (in shares)								11,352
Ending balance at Jun. 30, 2021								$ 10	51,940,914	(47,067,430)	4,873,493
Ending balance (in shares) at Jun. 30, 2021								110,446
Issuance of common stock in public offering									367,696		367,696
Issuance of common stock in public offering (in shares)								1,264
Common stock issued in connection with business combination								$ 1	3,403,195		3,403,196
Common stock issued in connection with business combination (in shares)								11,015
Exercise of warrants									1,622,350		1,622,350
Exercise of warrants (in shares)								3,550
Stock-based compensation									134,113		134,113
Net loss										(8,938,047)	(8,938,047)
Ending balance at Sep. 30, 2021								$ 11	57,468,268	(56,005,477)	1,462,801
Ending balance (in shares) at Sep. 30, 2021								126,275
Beginning balance (in shares) at Dec. 31, 2021								130,017
Beginning balance at Dec. 31, 2021								$ 13	58,614,160	(65,703,954)	(7,089,781)
Stock-based compensation									139,093		139,093
Net loss										(7,832,942)	(7,832,942)
Conversion of notes into common stock								$ 1	1,201,581		1,201,582
Conversion of notes into common stock (in shares)								8,739
Ending balance at Mar. 31, 2022								$ 14	59,954,834	(73,536,896)	(13,582,048)
Ending balance (in shares) at Mar. 31, 2022								138,756
Beginning balance (in shares) at Dec. 31, 2021								130,017
Beginning balance at Dec. 31, 2021								$ 13	58,614,160	(65,703,954)	(7,089,781)
Conversion of debt into common stock											1,802,372
Net loss											(22,261,338)
Ending balance at Sep. 30, 2022							$ 1	$ 53	75,440,940	(87,965,292)	(12,524,298)
Ending balance (in shares) at Sep. 30, 2022		1					6,300	529,492
Beginning balance (in shares) at Mar. 31, 2022								138,756
Beginning balance at Mar. 31, 2022								$ 14	59,954,834	(73,536,896)	(13,582,048)
Issuance of common stock in public offering								$ (37)	(9,347,413)		(9,347,450)
Issuance of common stock in public offering (in shares)								373,898
Offering costs									(1,930,486)		(1,930,486)
Stock-based compensation									119,759		119,759
Net loss										(9,533,924)	(9,533,924)
Conversion of notes and derivative liability into common stock								$ 2	600,788		600,790
Conversion of notes and derivative liability into common stock (in shares)								16,088
Warrants issued in connection with note									98,241		98,241
Ending balance at Jun. 30, 2022								$ 53	68,190,549	(83,070,820)	(14,880,218)
Ending balance (in shares) at Jun. 30, 2022								528,742
Common stock issued pursuant to consulting agreement									123,000		123,000
Common stock issued pursuant to consulting agreement (in shares)								750
Stock-based compensation									110,093		110,093
Net loss										(4,894,472)	(4,894,472)
Warrants issued in connection with note									692,299		692,299
Issuance of Series A preferred stock									25,000		25,000
Issuance of Series A preferred stock (in shares)		1
Conversion of venture debt into Series A convertible preferred stock							$ 1		6,299,999		6,300,000
Conversion of venture debt into Series A convertible preferred stock (in shares)							6,300
Ending balance at Sep. 30, 2022							$ 1	$ 53	$ 75,440,940	$ (87,965,292)	$ (12,524,298)
Ending balance (in shares) at Sep. 30, 2022		1					6,300	529,492

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net loss	$ (22,261,338)	$ (22,659,480)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,669,782	652,732
Amortization of loan discount and fees	4,610,234	682,956
Stock-based compensation	491,945	4,155,641
Fees incurred in connection with debt financings	48,245	132,609
Change in fair value of warrant liability	(18,223)	21,930
Change in fair value of derivative liability	(794,477)	627,956
Change in fair value of contingent consideration	6,418,355	7,039,394
Forgiveness of Payroll Protection Program	(1,760,755)
Deferred income tax benefit		(1,100,120)
Change in credit reserve	(26,429)	66,748
Changes in operating assets and liabilities:
Accounts receivable, net	(289,061)	(32,582)
Due from factor, net	433,671	(540,257)
Inventory	100,006	(483,477)
Prepaid expenses and other current assets	(522,434)	(1,259,835)
Accounts payable	382,943	749,352
Accrued expenses and other liabilities	1,715,221	451,298
Deferred revenue	119,977	(78,492)
Accrued compensation - related party		(108,550)
Accrued interest	992,482	206,163
Net cash used in operating activities	(8,689,857)	(11,476,015)
Cash flows from investing activities:
Cash acquired (consideration) pursuant to business combination		(5,442,966)
Purchase of property, equipment and software	(5,533)	(13,585)
Deposits		(67,431)
Net cash used in investing activities	(5,533)	(5,523,982)
Cash flows from financing activities:
Proceeds (repayments) from related party advances	(162,692)
Advances (repayments) from factor	(60,735)	(39,520)
Proceeds from venture debt	237,500
Issuance of loans payable	248,858	2,626,050
Repayments of convertible and promissory notes	(3,068,750)	(2,002,731)
Issuance of convertible notes payable	3,751,250	5,078,650
Proceeds from initial public offering	9,347,450	10,000,002
Exercise of over-allotment option with public offering, net		1,364,997
Exercise of warrants		1,768,046
Offering costs	(1,930,486)	(2,116,957)
Net cash provided by financing activities	8,362,395	16,678,537
Net increase in cash and cash equivalents	(332,995)	(321,460)
Cash and cash equivalents at beginning of period	528,394	575,986
Cash and cash equivalents at end of period	195,399	254,526
Supplemental disclosure of cash flow information:
Cash paid for interest	318,576	460,179
Supplemental disclosure of non-cash investing and financing activities:
Conversion of notes into common stock	1,802,372	2,680,289
Right of use asset	152,387
Warrants issued in connection with note	790,540
Derivative liability in connection with convertible note	559,957	1,858,887
Conversion of related party notes and payables into preferred and common stock	25,000	257,515
Conversion of venture debt into preferred stock	$ 6,300,000
Conversion of preferred stock into common stock		6,293
Common shares issued pursuant to equity line of credit		$ 367,996

NATURE OF OPERATIONS_2

NATURE OF OPERATIONS	9 Months Ended	12 Months Ended
NATURE OF OPERATIONS	Sep. 30, 2022	Dec. 31, 2021
NATURE OF OPERATIONS
NATURE OF OPERATIONS	NOTE 1: NATURE OF OPERATIONS Digital Brands Group, Inc. (the “Company” or “DBG”), was organized on September 17, 2012 under the laws of Delaware as a limited liability company under the name Denim.LA LLC. The Company converted to a Delaware corporation on January 30, 2013 and changed its name to Denim.LA, Inc. Effective December 31, 2020, the Company changed its name to Digital Brands Group, Inc. (DBG). The Company is a curated collection of lifestyle brands, including Bailey 44, DSTLD, Harper & Jones, Stateside and ACE Studios, that offers a variety of apparel products through direct-to-consumer and wholesale distribution. On February 12, 2020, Denim.LA, Inc. entered into an Agreement and Plan of Merger with Bailey 44, LLC (“Bailey”), a Delaware limited liability company. On the acquisition date, Bailey 44, LLC became a wholly owned subsidiary of the Company. On May 18, 2021, the Company closed its acquisition of Harper & Jones, LLC (“H&J”) pursuant to its Membership Interest Stock Purchase Agreement with D. Jones Tailored Collection, Ltd. to purchase 100% of the issued and outstanding equity of Harper & Jones, LLC. On the acquisition date, H&J became a wholly owned subsidiary of the Company. On August 30, 2021, the Company closed its acquisition of Mosbest, LLC dba Stateside (“Stateside”) pursuant to its Membership Interest Purchase Agreement with Moise Emquies to purchase 100% of the issued and outstanding equity of Stateside. On the acquisition date, Stateside became a wholly owned subsidiary of the Company.	NOTE 1: NATURE OF OPERATIONS Digital Brands Group, Inc. (the “Company” or “DBG”), was organized on September 17, 2012 under the laws of Delaware as a limited liability company under the name Denim.LA LLC. The Company converted to a Delaware corporation on January 30, 2013 and changed its name to Denim.LA, Inc. Effective December 31, 2020, the Company changed its name to Digital Brands Group, Inc. (DBG). On February 12, 2020, Denim.LA, Inc. entered into an Agreement and Plan of Merger with Bailey 44, LLC (“Bailey”), a Delaware limited liability company. On the acquisition date, Bailey 44, LLC became a wholly owned subsidiary of the Company. See Note 4. On May 18, 2021, the Company closed its acquisition of Harper & Jones, LLC (“H&J”) pursuant to its Membership Interest Stock Purchase Agreement with D. Jones Tailored Collection, Ltd. to purchase 100% of the issued and outstanding equity of Harper & Jones, LLC. On the acquisition date, H&J became a wholly owned subsidiary of the Company. See Note 4. On August 30, 2021, the Company closed its acquisition of Mosbest, LLC dba Stateside (“Stateside”) pursuant to its Membership Interest Purchase Agreement with Moise Emquies to purchase 100% of the issued and outstanding equity of Stateside. On the acquisition date, Stateside became a wholly owned subsidiary of the Company. See Note 4. In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (“COVID-19”) a pandemic. As the global spread of COVID-19 continues, DBG remains first and foremost focused on a people-first approach that prioritizes the health and well-being of its employees, customers, trade partners and consumers. To help mitigate the spread of COVID-19, DBG has modified its business practices in accordance with legislation, executive orders and guidance from government entities and healthcare authorities (collectively, “COVID-19 Directives”). These directives include the temporary closing of offices and retail stores, instituting travel bans and restrictions and implementing health and safety measures including social distancing and quarantines. The full extent of the future impact of the COVID-19 pandemic on the Company’s operational and financial performance is currently uncertain and will depend on many factors outside the Company’s control, including, without limitation, the timing, extent, trajectory and duration of the pandemic, the development and availability of effective treatments and vaccines, and the imposition of protective public safety measures. Reverse Stock Split On May 12, 2021, the Board of Directors approved a one On October 21, 2022, the Board of Directors approved a one Initial Public Offering On May 13, 2021, the Company’s registration statement on Form S-1 relating to its initial public offering of its common stock (the “IPO”) was declared effective by the Securities and Exchange Commission (“SEC”). Further to the IPO, which closed on May 18, 2021, the Company issued and sold 24,096 shares of common stock at a public offering price of $4.15 per share. Additionally, the Company issued warrants to purchase 27,711 shares, which includes 3,614 warrants sold upon the partial exercise of the over-allotment option. The aggregate net proceeds to the Company from the IPO, were $8.6 million after deducting underwriting discounts and commissions of $0.8 million and direct offering expenses of $0.6 million. Concurrent with this offering, the Company acquired H&J (see Note 4). The Company incurred an additional $0.6 million in offering costs related to the IPO that were not paid directly out of the proceeds from the offering.

GOING CONCERN_2

GOING CONCERN	9 Months Ended	12 Months Ended
GOING CONCERN	Sep. 30, 2022	Dec. 31, 2021
GOING CONCERN
GOING CONCERN	NOTE 2: GOING CONCERN The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not generated profits since inception, has sustained net losses of $22,261,338 and $22,659,480 for the nine months ended September 30, 2022 and 2021, respectively, and has incurred negative cash flows from operations during these periods. The Company has historically lacked liquidity to satisfy obligations as they come due and as of September 30, 2022, and the Company had a working capital deficit of $40,731,620. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company requires significant capital to fund operations and meet its obligations as demands are made. The Company expects to continue to generate operating losses for the foreseeable future. The accompanying consolidated financial statements do not include any adjustments as a result of this uncertainty. Management Plans In August 2021, the Company entered into an equity line of credit agreement which the investor is committed to purchase up to $17,500,000 of the Company’s common stock. The Company plans to utilize multiple drawdowns on this agreement, however, it may be unable to execute on such drawdowns due to restrictions per the agreement.	NOTE 2: GOING CONCERN The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not generated profits since inception, has sustained net losses of $32,357,957 and $10,728,295 for the years ended December 31, 2021 and 2020, respectively, and has incurred negative cash flows from operations for the years ended December 31, 2021 and 2020. The Company has historically lacked liquidity to satisfy obligations as they come due and as of December 31, 2021, and the Company had a working capital deficit of $30,270,932. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company expects to continue to generate operating losses for the foreseeable future. The accompanying consolidated financial statements do not include any adjustments as a result of this uncertainty. Management Plans In August 2021, the Company entered into an equity line of credit agreement which the investor is committed to purchase up to $17,500,000 of the Company’s common stock (see Note 8). The Company plans to utilize multiple drawdowns on this agreement, subject to satisfying a registration rights agreement and other restrictions, some of which is out of the Company’s control. Throughout the next twelve months, the Company intends to fund its operations primarily from the funds raised through the equity line of credit agreement, if available. Through the issuance date of these consolidated financial statements, the Company has not been able to drawdown on the agreement and has received no financings from the agreement. The Company may pursue secondary offerings or debt financings to provide working capital and satisfy debt obligations. There can be no assurance as to the availability or terms upon which such financing and capital might be available in the future. If the Company is unable to secure additional funding, it may be forced to curtail or suspend its business plans.

SUMMARY OF SIGNIFICANT ACCOU_16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”). Stock Split On October 21, 2022, the Board of Directors approved a one Unaudited Interim Financial Information The accompanying unaudited condensed consolidated balance sheet as of September 30, 2022, the unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2022 and 2021 and of cash flows for the nine months ended September 30, 2022 and 2021 have been prepared by the Company, pursuant to the rules and regulations of the SEC for the interim financial statements. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to rules and regulations. However, the Company believes that the disclosures are adequate to make the information presented not misleading. The unaudited interim consolidated financial statements have been prepared on a basis consistent with the audited consolidated financial statements and in the opinion of management, reflect all adjustments, consisting of only normal recurring adjustments, necessary for the fair presentation of the consolidated results for the interim periods presented and of the consolidated financial condition as of the date of the interim consolidated balance sheet. The results of operations are not necessarily indicative of the results expected for the year ended December 31, 2022. The accompanying unaudited interim condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2021 included in the Company’s Annual Form 10-K filed with SEC on March 31, 2022. Principles of Consolidation These condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Bailey, H&J and Stateside from the dates of acquisition. All inter-company transactions and balances have been eliminated on consolidation. Use of Estimates The preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 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. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, inventory, impairment of long-lived assets, contingent consideration and derivative liabilities. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates. Cash and Equivalents and Concentration of Credit Risk The Company considers all highly liquid securities with an original maturity of less than three months to be cash equivalents. As of September 30, 2022 and December 31, 2021, the Company did not hold any cash equivalents. The Company’s cash and cash equivalents in bank deposit accounts, at times, may exceed federally insured limits of $250,000. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses, accounts payable, accrued expenses, due to related parties, related party note payable, and convertible debt. The carrying value of these assets and liabilities is representative of their fair market value, due to the short maturity of these instruments. The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis and indicates the level of the fair value hierarchy used to determine such fair values: Fair Value Measurements as of September 30, 2022 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ — $ — $ — Contingent consideration — — 18,597,831 18,597,831 Derivative liability — — 1,690,807 1,690,807 $ — $ — $ 20,288,638 $ 20,288,638 Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ 18,223 $ — $ 18,223 Contingent consideration — — 12,179,476 12,179,476 Derivative liability — — 2,294,720 2,294,720 $ — $ 18,223 $ 14,474,196 $ 14,492,419 Contingent Consideration Changes in acquisition-related contingent consideration liabilities during the nine months ended September 30, 2022 are as follows: Contingent Consideration Liability Outstanding as of December 31, 2021 $ 12,179,476 Change in fair value 6,418,355 Outstanding as of September 30, 2022 $ 18,597,831 The detail of contingent consideration by company is as follows: Bailey $ 10,698,475 Harper & Jones 7,899,356 $ 18,597,831 The contingent consideration liabilities were revalued as of May 18, 2022, the anniversary date of the Company’s initial public offering. As of the date of the issuance of these financial statements, the contingent consideration liabilities were not yet settled with shares. On July 29, 2022, the Company entered into an amendment to the May 2021 purchase agreement with the H&J Seller based on the ultimate settlement of the H&J contingent consideration. Pursuant to the amendment, on May 18, 2023, the Company shall deliver to the H&J Seller additional shares of common stock. The number of shares of common stock to be delivered to H&J Seller shall be calculated as follows: $7,899,356 minus any cash payments received by Seller from any capital raises, divided by the average common stock closing price per share based on the thirty-day trading period preceding May 19, 2023. Derivative Liability In connection with the Company’s convertible notes with Oasis Capital, LLC (“Oasis”) and FirstFire Global Opportunities Fund, LLC (“FirstFire”), as well as its convertible notes entered into in July 2022, the Company recorded a derivative liability (see Note 7). The estimated fair value of the derivative liability is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument. The fair value of the derivative liability is valued using a multinomial lattice model. The multinomial lattice inputs include the underlying stock price, volatility of common stock and remaining term of the convertible note. Changes in derivative liability during the nine months ended September 30, 2022 are as follows: Derivative Liability Outstanding as of December 31, 2021 $ 2,294,720 Issuane of convertible notes 559,957 Conversion of underlying notes into common stock (369,393) Change in fair value (794,477) Outstanding as of September 30, 2022 $ 1,690,807 Inventory Inventory is stated at the lower of cost or net realizable value and accounted for using the weighted average cost method for DSTLD and first-in, first-out method for Bailey and Stateside. The inventory balances as of September 30, 2022 and December 31, 2021 consist substantially of finished good products purchased or produced for resale, as well as any raw materials the Company purchased to modify the products and work in progress. Inventory consisted of the following: September 30, December 31, 2022 2021 Raw materials $ 435,025 $ 292,167 Work in process 256,078 242,673 Finished goods 1,964,248 2,220,519 Inventory $ 2,655,352 $ 2,755,358 Goodwill Goodwill and identifiable intangible assets that have indefinite useful lives are not amortized, but instead are tested annually for impairment and upon the occurrence of certain events or substantive changes in circumstances. The annual goodwill impairment test allows for the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. An entity may choose to perform the qualitative assessment on none, some or all of its reporting units or an entity may bypass the qualitative assessment for any reporting unit and proceed directly to step one of the quantitative impairment test. If it is determined, on the basis of qualitative factors, that the fair value of a reporting unit is, more likely than not, less than its carrying value, the quantitative impairment test is required. Deferred Offering Costs The Company complies with the requirements of ASC 340, Other Assets and Deferred Costs, with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed As of September 30, 2022 and December 31, 2021, the Company capitalized $367,696 in deferred offering costs pertaining to its equity line of credit agreement with Oasis (Note 8). Management is currently reviewing the feasibility of drawdowns on the equity line of credit. Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of September 30, 2022 and 2021, diluted net loss per share is the same as basic net loss per share for each year. Potentially dilutive items outstanding as of September 30, 2022 and 2021 are as follows: September 30, 2022 2021 Convertible notes 1,177,305 22,404 Series A convertible preferred stock 108 — Common stock warrants 132,114 35,913 Stock options 38,951 38,751 Total potentially dilutive shares 1,348,477 97,069 The stock options and warrants above are out-of-the-money as of September 30, 2022. net income. Recent Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02: Leases (Topic 842). The new guidance generally requires an entity to recognize on its balance sheet operating and financing lease liabilities and corresponding right-of-use assets. The standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2018 and early adoption is permitted. The new standard requires a modified retrospective transition for existing leases to each prior reporting period presented. The Company has elected to utilize the extended adoption period available to the Company as an emerging growth company and has not currently adopted this standard. This standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2021. The Company has adopted ASU 2016-02 as of January 1, 2022. See Note 10. Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances. Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the Company’s financial results as if the H&J and Stateside acquisitions had occurred as of January 1, 2021. The unaudited pro forma financial information is not necessarily indicative of what the financial results actually would have been had the acquisitions been completed on this date. In addition, the unaudited pro forma financial information is not indicative of, nor does it purport to project, the Company’s future financial results. The following unaudited pro forma financial information includes incremental property and equipment depreciation and intangible asset amortization as a result of the acquisitions. The pro forma information does not give effect to any estimated and potential cost savings or other operating efficiencies that could result from the acquisition:	NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”). Principles of Consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Bailey, H&J and Stateside from the dates of acquisition. All inter-company transactions and balances have been eliminated on consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Equivalents and Concentration of Credit Risk The Company considers all highly liquid securities with an original maturity of less than three months to be cash equivalents. As of December 31, 2021 and 2020, the Company did not hold any cash equivalents. The Company’s cash and cash equivalents in bank deposit accounts, at times, may exceed federally insured limits of $250,000. Fair Value of Financial Instruments FASB guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 — Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities. Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active). Level 3 — Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable. The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses, accounts payable, accrued expenses, due to related parties, related party note payable, and convertible debt. The carrying value of these assets and liabilities is representative of their fair market value, due to the short maturity of these instruments. The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis and indicates the level of the fair value hierarchy used to determine such fair values: Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ 18,223 $ — $ 18,223 Contingent consideration — — 12,179,476 12,179,476 Derivative liability — — 2,294,720 2,294,720 $ — $ 18,223 $ 14,474,196 $ 14,492,419 Fair Value Measurements as of December 31, 2020 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ — $ 6,265 $ 6,265 $ — $ — $ 6,265 $ 6,265 Warrant Liability Certain of the Company’s common stock warrants are carried at fair value. As of December 31, 2020, the fair value of the Company’s common stock warrant liabilities was measured under the Level 3 hierarchy using the Black-Scholes pricing model as the Company’s underlying common stock had no observable market price (see Note 10). The warrant liability was valued using a market approach. Upon the IPO, the warrant liabilities were valued using quoted prices of identical assets in active markets, and was reclassified under the Level 2 hierarchy. Changes in common stock warrant liability during the year ended December 31, 2021 are as follows: Warrant Liability Outstanding as of December 31, 2020 $ 6,265 Change in fair value 11,958 Outstanding as of December 31, 2021 $ 18,223 Contingent Consideration The Company records a contingent consideration liability relating to stock price guarantees included in its acquisition and consulting agreements. The estimated fair value of the contingent consideration is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument. The fair value of the contingent consideration liability related to the Company’s business combinations is valued using the Monte Carlo simulation model. The Monte Carlo simulation inputs include the stock price, volatility of common stock, timing of settlement and resale restrictions and limits. The fair value of the contingent consideration is then calculated based on guaranteed equity values at settlement as defined in the acquisition agreements. Changes in contingent consideration liability during the year ended December 31, 2021 are as follows: Contingent Consideration Liability Balance as of December 31, 2020 $ — Initial recognition in connection with acquisition of Harper & Jones 3,421,516 Stock price guarantee per consulting agreement 67,000 Conversion into shares (73,500) Change in fair value 8,764,460 Outstanding as of December 31, 2021 $ 12,179,476 Derivative Liability In connection with the Company’s convertible notes with Oasis Capital, LLC (“Oasis”) and FirstFire Global Opportunities Fund, LLC (“FirstFire”), the Company recorded a derivative liability (see Note 7). The estimated fair value of the derivative liability is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument. The fair value of the derivative liability is valued using a multinomial lattice model. The multinomial lattice inputs include the underlying stock price, volatility of common stock and remaining term of the convertible note. Changes in derivative liability during the year ended December 31, 2021 are as follows: Derivative Liability Outstanding as of December 31, 2020 $ — Initial fair value on issuance of convertible note 3,204,924 Change in fair value (910,204) Outstanding as of December 31, 2021 $ 2,294,720 Change in fair value of the derivative liability is included in other non-operating income (expense), net in the consolidated statements of operations. Inventory Inventory is stated at the lower of cost or net realizable value and accounted for using the weighted average cost method for DSTLD and first-in, first-out method for Bailey and Stateside. The inventory balances as of December 31, 2021 and 2020 consist substantially of finished good products purchased or produced for resale, as well as any raw materials the Company purchased to modify the products and work in progress. Property, Equipment, and Software Property, equipment, and software are recorded at cost. Depreciation/amortization is recorded for property, equipment, and software using the straight-line method over the estimated useful lives of assets. The Company reviews the recoverability of all long-lived assets, including the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might not be recoverable. The balances at December 31, 2021 and 2020 consist of software with three (3) year lives, property and equipment with three (3) to ten (10) year lives, and leasehold improvements which are depreciated over the shorter of the lease life or expected life. Depreciation and amortization charges on property, equipment, and software are included in general and administrative expenses and amounted to $92,213 and $283,024 for the years ended December 31, 2021 and 2020, respectively. Business Combinations The Company accounts for acquisitions in which it obtains control of one or more businesses as a business combination. The purchase price of the acquired businesses is allocated to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. The excess of the purchase price over those fair values is recognized as goodwill. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments, in the period in which they are determined, to the assets acquired and liabilities assumed with the corresponding offset to goodwill. If the assets acquired are not a business, the Company accounts for the transaction or other event as an asset acquisition. Under both methods, the Company recognizes the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquired entity. In addition, for transactions that are business combinations, the Company evaluates the existence of goodwill or a gain from a bargain purchase. Goodwill represents the excess of the purchase price of an acquired entity over the fair value of identifiable tangible and intangible assets acquired and liabilities assumed in a business combination. Intangible assets are established with business combinations and consist of brand names and customer relationships. Intangible assets with finite lives are recorded at their estimated fair value at the date of acquisition and are amortized over their estimated useful lives using the straight-line method. The estimated useful lives of amortizable intangible assets are as follows: Customer relationships 3 years Contingent Consideration The Company estimates and records the acquisition date fair value of contingent consideration as part of purchase price consideration for acquisitions. Additionally, each reporting period, the Company estimates changes in the fair value of contingent consideration and recognizes any change in fair in the consolidated statement of operations. The estimate of the fair value of contingent consideration requires very subjective assumptions to be made of future operating results, discount rates and probabilities assigned to various potential operating result scenarios. Future revisions to these assumptions could materially change the estimate of the fair value of contingent consideration and, therefore, materially affect the Company’s future financial results. The contingent consideration liability is to be settled with the issuance of shares of common stock once contingent provisions set forth in respective acquisition agreements have been achieved. Upon achievement of contingent provisions, respective liabilities are relieved and offset by increases to common stock and additional paid in capital in the stockholders’ equity section of the Company’s consolidated balance sheets. Impairment of Long-Lived Assets The Company reviews its long-lived assets (property and equipment and amortizable intangible assets) for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. If the sum of the expected cash flows, undiscounted, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value. Goodwill Goodwill and identifiable intangible assets that have indefinite useful lives are not amortized, but instead are tested annually for impairment and upon the occurrence of certain events or substantive changes in circumstances. The annual goodwill impairment test allows for the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. An entity may choose to perform the qualitative assessment on none, some or all of its reporting units or an entity may bypass the qualitative assessment for any reporting unit and proceed directly to step one of the quantitative impairment test. If it is determined, on the basis of qualitative factors, that the fair value of a reporting unit is, more likely than not, less than its carrying value, the quantitative impairment test is required. The quantitative impairment test calculates any goodwill impairment as the difference between the carrying amount of a reporting unit and its fair value, but not to exceed the carrying amount of goodwill. It is our practice, at a minimum, to perform a qualitative or quantitative goodwill impairment test in the first quarter every year. In the first quarter of 2021, management performed its annual qualitative impairment test. The Company determined no factors existed to conclude that it is more likely than not that the fair value of the reporting unit was less than its carrying amount. As such, no goodwill impairment was recognized as of December 31, 2021. Indefinite-Lived Intangible Assets Indefinite-lived intangible assets established in connection with business combinations consist of the brand name. The impairment test for identifiable indefinite-lived intangible assets consists of a comparison of the estimated fair value of the intangible asset with its carrying value. If the carrying value exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. At September 30, 2020, management determined that certain events and circumstances occurred, primarily the reduction in revenues due to COVID-19, that indicated that the carrying value of the Company’s brand name asset may, pertaining to Bailey44, not be recoverable. As such, the Company compared the estimated fair value of the brand name with its carrying value and recorded an impairment loss of $784,500 in the consolidated statements of operations. At December 31, 2021, management determined that certain events and circumstances occurred, primarily the continued reduction in revenues partially as a result of COVID-19, that indicated that the carrying value of the Company’s brand name asset may pertaining to Bailey44 not be recoverable. As such, the Company compared the estimated fair value of the brand name with its carrying value and recorded an impairment loss of $3,400,000 in the consolidated statements of operations. Convertible Instruments U.S. GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable U.S. GAAP. When the Company has determined that the embedded conversion options should not be bifurcated from their host instruments, 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. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company also records, when necessary, deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the preferred shares. Accounting for Preferred Stock ASC 480, Distinguishing Liabilities from Equity, includes standards for how an issuer of equity (including equity shares issued by consolidated entities) classifies and measures on its balance sheet certain financial instruments with characteristics of both liabilities and equity. Management is required to determine the presentation for the preferred stock as a result of the redemption and conversion provisions, among other provisions in the agreement. Specifically, management is required to determine whether the embedded conversion feature in the preferred stock is clearly and closely related to the host instrument, and whether the bifurcation of the conversion feature is required and whether the conversion feature should be accounted for as a derivative instrument. If the host instrument and conversion feature are determined to be clearly and closely related (both more akin to equity), derivative liability accounting under ASC 815, Derivatives and Hedging, is not required. Management determined that the host contract of the preferred stock is more akin to equity, and accordingly, liability accounting is not required by the Company. The Company has presented preferred stock within stockholders’ equity. Costs incurred directly for the issuance of the preferred stock are recorded as a reduction of gross proceeds received by the Company, resulting in a discount to the preferred stock. The discount is not amortized. Revenue Recognition Revenues are recognized when performance obligations are satisfied through the transfer of promised goods to the Company’s customers. Control transfers upon shipment of product and when the title has been passed to the customers. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. The Company provides the customer the right of return on the product and revenue is adjusted based on an estimate of the expected returns based on historical rates. The Company considers the sale of products as a single performance obligation. Sales tax collected from customers and remitted to taxing authorities is excluded from revenue and is included in accrued expenses. Revenue is deferred for orders received for which associated shipments have not occurred. The reserve for returns totaled $33,933 and $5,229 as of December 31, 2021 and 2020, respectively, and is included in accrued expenses and other liabilities in the accompanying consolidated balance sheets. Cost of Revenues Cost of revenues consists primarily of inventory sold and related freight-in. Shipping and Handling The Company recognizes shipping and handling billed to customers as a component of net revenues, and the cost of shipping and handling as distribution costs. Total shipping and handling billed to customers as a component of net revenues was approximately $23,000 and $3,900 for the years ended December 31, 2021 and 2020, respectively. Total shipping and handling costs included in distribution costs were approximately $423,000 and $246,000, respectively. Advertising and Promotion Advertising and promotional costs are expensed as incurred. Advertising and promotional expense for the years ended December 31, 2021 and 2020 amounted to approximately $240,000 and $146,000, respectively. The amounts are included in sales and marketing expense. Common Stock Purchase Warrants and Other Derivative Financial Instruments The Company accounts for derivative instruments in accordance with ASC 815, which establishes accounting and reporting standards for derivative instruments and hedging activities, including certain derivative instruments embedded in other financial instruments or contracts and requires recognition of all derivatives on the balance sheet at fair value, regardless of hedging relationship designation. Accounting for changes in fair value of the derivative instruments depends on whether the derivatives qualify as hedging relationships and the types of relationships designated are based on the exposures hedged. At December 31, 2021 and 2020, the Company did not have any derivative instruments that were designated as hedges. Stock Option and Warrant Valuation Stock option and warrant valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model. For warrants and stock options issued to non- employees, the Company accounts for the expected life based on the contractual life of the warrants and stock options. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The simplified method is based on the average of the vesting tranches and the contractual life of each grant. For stock price volatility, the Company uses comparable public companies as a basis for its expected volatility to calculate the fair value of options grants. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. The number of stock award forfeitures are recognized as incurred. Stock-Based Compensation The Company accounts for stock-based compensation costs under the provisions of ASC 718, Compensation — Stock Compensation, which requires the measurement and recognition of compensation expense related to the fair value of stock-based compensation awards that are ultimately expected to vest. Stock based compensation expense recognized includes the compensation cost for all stock-based payments granted to employees, officers, and directors based on the grant date fair value estimated in accordance with the provisions of ASC 718. ASC 718 is also applied to awards modified, repurchased, or cancelled during the periods reported. Stock-based compensation is recognized as expense over the employee’s requisite vesting period and over the nonemployee’s period of providing goods or services. The Company measures employee stock-based awards at grant-date fair value and recognizes employee compensation expense on a straight-line basis over the vesting period of the award. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions, including the fair value of the Company’s common stock, and for stock options, the expected life of the option, and expected stock price volatility. The Company used the Black-Scholes option pricing model to value its stock option awards. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. Deferred Offering Costs The Company complies with the requirements of ASC 340, Other Assets and Deferred Costs, with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed. As of December 31, 2020, the Company had capitalized $214,647 in deferred offering costs. Upon completion of the IPO in May 2021, all capitalized deferred offering costs were charged to additional paid-in capital. As of December 31, 2021, the Company capitalized $367,696 in deferred offering costs pertaining to its equity line of credit agreement with Oasis (Note 8). Segment Information In accordance with ASC 280, Segment Reporting (“ASC 280”), we identify our operating segments according to how our business activities are managed and evaluated. As of September 30, 2021 our operating segments included: DSTLD, Bailey, H&J and Stateside. Each operating segment currently reports to the Chief Executive Officer. Each of our brands serve or are expected to serve customers through our wholesale, in store and online channels, allowing us to execute on our omni-channel strategy. We have determined that each of our operating segments share similar economic and other qualitative characteristics, and therefore the results of our operating segments are aggregated into one reportable segment. All of the operating segments have met the aggregation criteria and have been aggregated and are presented as one reportable segment, as permitted by ASC 280. We continually monitor and review our segment reporting structure in accordance with authoritative guidance to determine whether any changes have occurred that would impact our reportable segments. Income Taxes The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes. Under the liability method, deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is unlikely that the deferred tax assets will not be realized. We assess our income tax positions and record tax benefits for all years subject to examination based upon our evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy will be to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements. Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of December 31, 2021 and 2020, diluted net loss per share is the same as basic net loss per share for each year. Potentially dilutive items outstanding as of December 31, 2021 and 2020 are as follows: December 31, 2021 2020 Convertible notes 497,912 — Series Seed Preferred Stock (convertible to common stock) — 20,714,518 Series A Preferred Stock (convertible to common stock) — 5,654,072 Series A-2 Preferred Stock (convertible to common stock) — 5,932,742 Series CF Preferred Stock (convertible to common stock) — 836,331 Series A-3 Preferred Stock (convertible to common stock) — 9,032,330 Series B Preferred Stock (convertible to common stock) — 20,754,717 Common stock warrants 35,801 9,145 Preferred stock warrants — 806,903 Stock options 38,951 11,631 Total potentially dilutive shares 122,664 63,752,389 The potentially dilutive shares pertaining to the Company’s outstanding convertible notes was calculated based on the assumed conversion abilities as of December 31, 2021. The ultimate number of shares for which the notes can convert into is indeterminable. All shares of preferred stock were convertible into shares of common stock at a ratio of 1,563:1 per share. Upon the closing of the IPO, all 62,924,710 shares of preferred stock converted into an aggregate of 40,272 shares of common stock according to their respective terms. Additionally, all preferred stock warrants converted into 516 common stock warrants at the same ratio as the underlying preferred stock conversion. Concentrations The Company utilized two vendors that made up 40% of all inventory purchases during the year ended December 31, 2021 and three vendors that made up 100% of all inventory purchases during the year ended December 31, 2020. The loss of one of these vendors, may have a negative short-term impact on the Company’s operations; however, we believe there are acceptable substitute vendors that can be utilized longer-term. Recent Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-06, which simplifies the guidance on the issuer’s accounting for convertible debt instruments by removing the separation models for convertible debt with a cash conversion feature and convertible instruments with a beneficial conversion feature. As a result, entities will not separately present in equity an embedded conversion feature in such debt and will account for a convertible debt instrument wholly as debt, unless certain other conditions are met. The elimination of these models will reduce reported interest expense and increase reported net income for entities that have issued a convertible instrument that is within the scope of ASU 2020-06. ASU 2020-06 is applicable for fiscal years beginning after December 15, 2021, with early adoption permitted no earlier than fiscal years beginning after December 15, 2020. The Company has elected to early adopt this ASU and the adoption of this ASU did not have a material impact on the Company’s consolidated financial statements and related disclosures. In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02: Leases (Topic 842). The new guidance generally requires an entity to recognize on its balance sheet operating and financing lease liabilities and corresponding right-of-use assets. The standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2018 and early adoption is permitted. The new standard requires a modified retrospective transition for existing leases to each prior reporting period presented. The Company has elected to utilize the extended adoption period available to the Company as an emerging growth company and has not currently adopted this standard. This standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2021. The Company is currently evaluating the impact of the adoption of ASU 2016-02 on its financial position, results of operations and cash flows once adopted. Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

DUE FROM FACTOR_2

DUE FROM FACTOR	9 Months Ended	12 Months Ended
DUE FROM FACTOR	Sep. 30, 2022	Dec. 31, 2021
DUE FROM FACTOR
DUE FROM FACTOR	NOTE 4: DUE FROM FACTOR Due to/from factor consist of the following: September 30, December 31, 2022 2021 Outstanding receivables: $ 423,984 $ 579,295 Without recourse 83,224 361,584 With recourse 182,352 121,617 Advances (50,779) (77,208) Credits due customers $ 638,781 $ 985,288	NOTE 5: DUE FROM FACTOR The Company, via its subsidiaries, Bailey and Stateside, assigns a portion of its trade accounts receivable to third- party factoring companies, who assumes the credit risk with respect to the collection of non-recourse accounts receivable. The Company may request advances on the net sales factored at any time before their maturity date, and up to 50% of eligible finished goods inventories based on the terms of one of our agreements that terminated in 2021. The factor charges a commission on the net sales factored for credit and collection services. For one factoring company, interest on advances is charged as of the last day of each month at a rate equal to the LIBOR rate plus 2.5% for Bailey. For Stateside, should total commission and fees payable be less than $30,000 in a single year, then the factor shall charge the difference between the actual fees in said year and $30,000 to the Company. Interest on advances is charged as of the last day of each month at a rate equal to the greater of either, (a) the Chase Prime Rate + (2.0)% or (b) (4.0)% per annum. For another factoring company, interest is charged at one-thirty- third Advances are collateralized by a security interest in substantially all of the companies’ assets. Due to/from factor consist of the following: December 31, 2021 2020 Outstanding receivables: Without recourse $ 579,295 $ 151,158 With recourse 361,584 42,945 Advances 121,617 56,246 Credits due customers (77,208) (40,316) $ 985,288 $ 210,033

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Sep. 30, 2022	Dec. 31, 2021
GOODWILL AND INTANGIBLE ASSETS
GOODWILL AND INTANGIBLE ASSETS	NOTE 5: GOODWILL AND INTANGIBLE ASSETS The Company recorded $6,479,218 in goodwill from the Bailey business combination in February 2020, $9,681,548 in goodwill from the H&J business combination in May 2021 and $2,104,056 in goodwill from the Stateside business combination in August 2021. The following table summarizes information relating to the Company’s identifiable intangible assets as of September 30, 2022: Gross Accumulated Carrying Amount Amortization Value Amortized: Customer relationships $ 6,453,750 (3,062,794) $ 3,390,956 6,453,750 (3,062,794) 3,390,956 Indefinite-lived: Brand name $ 7,836,920 — 7,836,920 $ 14,290,670 $ (3,062,794) $ 11,227,876 The Company recorded amortization expense of $537,813 and $355,808 during the three months ended September 30, 2022 and 2021, and $1,613,438 and $590,711 during the nine months ended September 30, 2022 and 2021, respectively, which is included in general and administrative expenses in the consolidated statements of operations.	NOTE 6: GOODWILL AND INTANGIBLE ASSETS The Company recorded $6,479,218 in goodwill from the Bailey business combination in February 2020, $9,681,548 in goodwill from the H&J business combination in May 2021 and $1,610,265 in goodwill from the Stateside business combination in August 2021. In the fourth quarter of 2021, the Company recorded an additional $493,791 in Stateside goodwill based on the final purchase price allocation. The following table summarizes information relating to the Company’s identifiable intangible assets as of December 31, 2021: Gross Accumulated Carrying Amount Amortization Value Amortized: Customer relationships $ 6,453,750 $ (1,449,357) $ 5,004,393 6,453,750 (1,449,357) 5,004,393 Indefinite-lived: Brand name $ 7,836,920 — 7,836,920 $ 14,290,670 $ (1,449,357) $ 12,841,313 Due to the effects of COVID-19 and revenue levels not recovering as quickly as anticipated and related uncertainty which affected Bailey’s results and near-term demand for its products, the Company determined that there were indications for further impairment analysis in both 2020 and 2021. During the years ended December 31, 201 and 2020, the Company recorded impairment losses of $3,400,000 and $784,500 for the intangible asset as management determined circumstances existed that indicated the carrying value may not be recoverable. The impairment analysis was based on the relief from royalty method using projected revenue estimates and discounts rates believed to be appropriate. Fair value determinations require considerable judgment and are sensitive to changes in underlying assumptions, estimates and market factors. The discount rate, revenue assumptions and terminal growth rate of our reporting unit were the material assumptions utilized in the model used to estimate the fair value of the Bailey unit. The analysis requires estimates, assumptions and judgments about future events. Our analysis uses our internally generated long-range plan. The long-range plan reflects management judgment, which includes observation of expected industry trends. The Company recorded amortization expense of $1,128,524 and $320,833 during the years ended December 31, 2021 and 2020, respectively, which is included in general and administrative expenses in the consolidated statements of operations. Future amortization expense at December 31, 2020 is as follows: Year Ending December 31, 2022 2,151,250 2023 1,830,417 2024 1,022,726 $ 5,004,393

LIABILITIES AND DEBT_2

LIABILITIES AND DEBT	9 Months Ended	12 Months Ended
LIABILITIES AND DEBT	Sep. 30, 2022	Dec. 31, 2021
LIABILITIES AND DEBT
LIABILITIES AND DEBT	NOTE 6: LIABILITIES AND DEBT Accrued Expenses and Other Liabilities The Company accrued expenses and other liabilities line in the consolidated balance sheets is comprised of the following as of September 30, 2022 and December 31,2021: September 30, December 31, 2022 2021 Accrued expenses $ 896,043 $ 213,740 Reserve for returns 24,673 33,933 Payroll related liabilities 2,602,800 1,204,665 Sales tax liability 298,149 268,723 Due to seller — 396,320 Other liabilities 130,702 119,764 $ 3,952,366 $ 2,237,145 Certain liabilities including sales tax and payroll related liabilities may be subject to interest and penalties. As of September 30, 2022 and December 31, 2021, payroll related labilities included approximately $262,000 in estimated penalties associated with accrued payroll taxes. Venture Debt In February 2022, the Company received $237,500 in proceeds, including loan fees of $12,500, from the existing venture debt lender under the same terms as the existing facility. As of June 30, 2022 and December 31, 2021, the gross loan balance was $6,251,755 and $6,001,755, respectively. On September 29, 2022, the Company and Black Oak Capital executed a Securities Purchase Agreement (the “Black Oak SPA”) whereby the Company issued 6,300 shares of Series A Convertible Preferred Stock to Black Oak for $1,000 per share (see Note 7). The shares were issued pursuant to the conversion of Black Oak’s entire principal amount of $6,251,755, and the Company recorded $48,245 in interest as part of the conversion. Pursuant to the Black Oak SPA, all accrued interest remaining outstanding. Accrued interest was $269,880 as of September 30, 2022. For the nine months ended September 30, 2022 and 2021, $12,500 and $147,389 of loan fees and discounts from warrants were amortized to interest expense, leaving unamortized balance of $0 as of September 30, 2022. Interest expense and effective interest rate on this loan for the three months ended September 30, 2022 and 2021, was $191,152 and $189,096, and 12.2% and 13.4% all respectively. Interest expense was $573,455 and $591,123 for the nine months ended September 30, 2022 and 2021, respectively. Convertible Debt 2020 Regulation D Offering As of September 30, 2022 and December 31, 2021, there was $100,000 remaining in outstanding principal that was not converted into equity. Convertible Promissory Note During the nine months ended September 30, 2022, the Company converted an aggregate of $1,432,979 in outstanding principal into 24,827 shares of common stock. On April 8, 2022, the Company and various purchasers executed a Securities Purchase Agreement whereby the investors purchased from the Company convertible promissory notes in the aggregate principal amount of $3,068,750, consisting of original issue discount of $613,750. The Company received net proceeds of $2,313,750 after the original issue discount and fees, resulting in a debt discount of $755,000. Upon the Company’s public offering in May (see below), the Company repaid $3,068,750 to the investors and the debt discount was fully amortized. In connection with the April notes, the Company issued an aggregate of 12,577 warrants to purchase common stock at an exercise price of $122 per share. The Company recognized $98,241 as a debt discount for the fair value of the warrants using the Black-Scholes option model, which was fully amortized upon the notes’ repayment in May. On July 22 and July 28, 2022, the Company and various purchasers executed a Securities Purchase Agreement whereby the investors purchased from the Company convertible promissory notes in the aggregate principal amount of $1,875,000, consisting of original issue discount of $375,000. The Company received net proceeds of $1,450,000 after the original issue discount and fees. The July notes matured on October 31, 2022 and are in default as of the date of these financial statements. In connection with the July 22 and July 28 notes, the Company issued an aggregate of 41,124 and 27,655 warrants to purchase common stock at an exercise price of $15.20 and $11.30 per share, respectively. The Company recognized $692,299 as a debt discount for the fair value of the warrants using the Black-Scholes option model, which will be amortized to interest expense over the life of the notes. If the July notes are not repaid in full by the maturity date or if any other event of default occurs, (1) the face value of the notes will be automatically increase d to 120%; (2) the notes will begin generating an annual interest rate of 20%, which will be paid in cash monthly until the default is cured; and (3) if such default continues for 14 or more calendar days, at the Investors’ discretion, the notes shall become convertible at the option of the investors into shares of the Company’s common stock at a conversion price equal to the closing price of the Company’s common stock on the on the date of the note conversion. The Company evaluated the terms of the conversion features of the July notes as noted above in accordance with ASC Topic No. 815 — 40, Derivatives and Hedging — Contracts in Entity’s Own Stock During the three and nine months ended September 30, 2022, the Company amortized $1,792,060 and $4,575,234, respectively, of debt discount to interest expense. As of September 30, 2022 and December 31, 2021, the outstanding principal was $9,907,121 and $9,465,000, respectively. The balance of the convertible notes, after unamortized debt discount of 1,931,149, was $7,975,872 as of September 30, 2022. Loan Payable — PPP and SBA Loan As of September 30, 2022 and December 31, 2021, H&J had an outstanding loan under the EIDL program of $148,900. In April 2022, Bailey received notification of full forgiveness of its 2 nd st Note Payable — Related Party As of September 30, 2022, H&J had an outstanding note payable of $140,928 owned by the H&J Seller. The note matures on December 10, 2022 and bears interest at 12% per annum. Promissory Note Payable As of September 30, 2022 and December 31, 2021, the outstanding principal on the note to the sellers of Bailey was $3,500,000. As of September 30, 2022, the lender agreed to defer all payments to the maturity date of the loan, December 31, 2022. Interest expense was $105,000 and $105,000 for the three months ended September 30, 2022 and 2021 and $315,000 and $389,000 for the nine months ended September 30, 2022 and 2021, all respectively, which was accrued and unpaid as of September 30, 2022. Merchant Cash Advances In March 2022, the Company obtained two short-term merchant advances, which totaled $500,000 and $250,000, respectively, from a single lender to fund operations. These advances included origination fees totaling $22,500 for net proceeds of $727,500. These advances are, for the most part, secured by expected future sales transactions of the Company with expected payments on a weekly basis The Company will repay an aggregate of $1,065,000 to the lender. These advances contain various financial and non-financial covenants. In the third quarter of 2022, the Company received additional short-term advances of $607,860. As of September 30, 2022, $279,475 remained outstanding. As of the date of these financial statements, the Company was in compliance with these covenants.	NOTE 7: LIABILITIES AND DEBT Accrued Expenses and Other Liabilities The Company accrued expenses and other liabilities line in the consolidated balance sheets is comprised of the following as of December 31, 2021 and 2020: December 31, 2021 2020 Accrued expenses $ 213,740 $ 92,074 Reserve for returns 33,933 5,229 Payroll related liabilities 1,204,665 843,704 Sales tax liability 268,723 196,410 Due to seller 396,320 — Other liabilities 119,764 108,230 $ 2,237,145 $ 1,245,646 Due to seller represents amounts to the seller owed pursuant the Stateside Acquisition after certain purchase price adjustments were made in the fourth quarter of 2021. Certain liabilities including sales tax and payroll related liabilities maybe be subject to interest in penalties. As of December 31, 2021 and 2020, payroll related labilities included approximately $262,000 and $152,000 in estimated penalties associated with accrued payroll taxes. Venture Debt In March 2017, the Company entered into a senior credit agreement with an outside lender for up to $4,000,000, dependent upon the achievement of certain milestones. Through various amendments to the agreement, the credit agreement has been increased to approximately $6,000,000. The loan bears interest at 12.5% per annum, compounded monthly, plus fees currently at $5,000 per month. In March 2021, the Company and the lender agreed to extend the maturity date of the credit agreement to December 31, 2022, with certain payments due as follows. If the Company consummated a follow on public offering on or before July 31, 2021, the Company was required to make a $3,000,000 payment on the loan within five five loan, December 31, 2022. As of the filing date, of these financial statements, all defaults were cured and there are no additional expected defaults in the next twelve months. The Company’s credit agreement contains negative covenants that, subject to significant exceptions, limit its ability, among other things to make restricted payments, pledge assets as security, make investments, loans, advances, guarantees and acquisitions, or undergo other fundamental changes. A breach of any of these covenants could result in a default under the credit facility and permit the lender to cease making loans to the Company. If for whatever reason the Company has insufficient liquidity to make scheduled payments under the Company’s credit facility or to repay such indebtedness by the schedule maturity date, the Company would seek the consent of the Company’s senior lender to modify such terms. Although the Company’s senior lender has previously agreed to seven prior modifications of the Company’s credit agreement, there is no assurance that the senior lender will agree to any such modification and could then declare an event of default. Upon the occurrence of an event of default under the credit agreement, the lender could elect to declare all amounts outstanding thereunder to be immediately due and payable. The Company has pledged all of its assets as collateral under the Company’s credit facility. If the lender accelerates the repayment of borrowings, the Company may not have sufficient assets to repay them and the Company could experience a material adverse effect on its financial condition and results of operations. Repayment is accelerated upon a change in control, as defined in the agreement. The loan is senior to all other debts and obligations of the Company, is collateralized by all assets of the Company, and shares of the Company’s common stock pledged by officers of the Company. As of December 31, 2021 and 2020, the gross loan balance was $6,001,755.During 2020, the gross balance increased by $1,459,211 resulting from cash disbursed to the Company and considerations for outstanding interest. The lender was also granted warrants to purchase common stock representing 1% of the fully diluted capitalization of the Company for each $1,000,000 of principal loaned under the agreement, which was increased to 1.358% during 2019. During the year ended December 31, 2020, the Company granted 4,935 common stock warrants, to the lender with an exercise price of $ 2.50 ten For the years ended December 31, 2021 and 2020, $147,389 and $241,878 of these loan fees and discounts from warrants were amortized to interest expense, leaving unamortized balances of $0 and $147,389 as of December 31, 2021 and 2020, respectively. Interest expense for the years ended December 31, 2021 and 2020 was $825,219 and $770,277, respectively. Effective interest rate on the loan for the years ended December 31, 2021 and 2020 was 13.7% and 14.6%, respectively. Convertible Debt 2020 Regulation CF Offering During the year ended December 31, 2020, the Company received gross proceeds of $450,308 from a Regulation CF convertible debt offering. In 2021, the Company received additional gross proceeds of $473,650. Interest was 6% per annum and the debt was due October 30, 2022. Upon closing of the IPO, the outstanding principal and accrued and unpaid interest of $16,942 was converted into 3,197 shares of common stock based on the terms of the notes. Total issuances costs were $69,627, which was recognized as a debt discount and was amortized in 2021 through the date of IPO when such debt converted. During the year ended December 31, 2021, $27,894 of the debt discount was amortized to interest expense. 2020 Regulation D Offering Concurrently with the offering above, in 2021 and 2020 the Company received gross proceeds of $55,000 and $800,000, respectively, from a Regulation D convertible debt offering. The debt accrued interest at a rate of 14% per annum with a maturity date of nine months from the date of issuance. The debt was contingently convertible and contains both automatic and optional conversions. The debt converted automatically upon an initial public offering of at least $10,000,000 in gross proceeds at a price per share equal to 50% of the IPO price. Issuance costs on the aggregate funds totaled $100,000. In addition, the Company issued 5 warrants to purchase common stock in connection with the notes. The issuance costs and warrants are recognized as a debt discount and were amortized in 2021 through the date of IPO when such debt converted. The fair value of the warrants was determined to be negligible. Upon closing of the IPO, $755,000 in outstanding principal and approximately $185,000 of the accrued and unpaid interest was converted into 4,534 shares of common stock. As of December 31, 2021, there was $100,000 remaining in outstanding principal that was not converted into equity. During the year ended December 31, 2021, $100,000 of the debt discount was amortized to interest expense. The Company recorded an additional $132,609 in default interest expense upon conversion of these notes. 2019 Regulation D Offering For the year ended December 31, 2019, the Company received gross proceeds of $799,280 from a Regulation D convertible debt offering. The debt accrued interest at a rate of 12% per annum with a maturity date of thirty-six months from the date of issuance. The debt was contingently convertible and contained both automatic and optional conversions. The debt converted automatically upon an initial public offering at $219 per share. If, prior to maturity there is a change in control event, the holders of a majority of the debt could vote to convert two times the value of the principle, with accrued interest being eliminated, at 1) the fair market value of the company’s common stock at the time of such conversion, 2) $219 per share, 3) dividing the valuation cap ($9,000,000) by the pre-money fully diluted capitalization. Upon closing of the IPO, the outstanding principal was converted into 3,621 shares of common stock. Convertible Promissory Notes On August 27, 2021, the Company entered into a Securities Purchase Agreement with Oasis Capital, LLC (“Oasis Capital”) further to which Oasis Capital purchased a senior secured convertible note (the “Oasis Note”), with an interest rate of 6% per annum, having a face value of $5,265,000 for a total purchase price of $5,000,000, secured by all assets of the Company. The Oasis Note, in the principal amount of $5,265,000, bears interest at 6% per annum and is due and payable 18 months from the date of issuance, unless sooner converted. The Oasis Note is convertible at the option of Oasis Capital into shares of the Company’s common stock at a conversion price (the “ Oasis Conversion Price”) which is the lesser of (i) $360.10, and (ii) 90% of the average of the two lowest volumed weighted average prices (“VWAPs’) during the five consecutive trading day period preceding the delivery of the notice of conversion. Oasis Capital is not permitted to submit conversion notices in any thirty day period having conversion amounts equaling, in the aggregate, in excess of $500,000. If the Oasis Conversion Price set forth in any conversion notice is less than $300 per share, the Company, at its sole option, may elect to pay the applicable conversion amount in cash rather than issue shares of its common stock. On October 1, 2021, the Company entered into an Amended and Restated Securities Purchase Agreement with FirstFire Global Opportunities Fund, LLC (“FirstFire”) and Oasis Capital further to which FirstFire purchased a Senior Secured Convertible Promissory Note (the “First FirstFire Note”), with an interest rate of 6% per annum, having a face value of $1,575,000 for a total purchase price of $1,500,000, secured by all assets of the Company. The First FirstFire Note, in the principal amount of $1,575,000, bears interest at 6% per annum and is due and payable 18 months from the date of issuance, unless sooner converted. The First FirstFire Note is convertible at the option of FirstFire into shares of the Company’s common stock at a conversion price (the “First FirstFire Conversion Price”) which is the lesser of (i) $395.20, and (ii) 90% of the average of the two lowest volume-weighted average prices during the five consecutive trading day period preceding the delivery of the notice of conversion. FirstFire is not permitted to submit conversion notices in any thirty day period having conversion amounts equaling, in the aggregate, in excess of $500,000. If the First FirstFire Conversion Price set forth in any conversion notice is less than $300 per share, we, at our sole option, may elect to pay the applicable conversion amount in cash rather than issue shares of the Company’s common stock. In connection with the issuance of the First FirstFire Note, the Company, Oasis Capital and FirstFire amended the Security Agreement to grant FirstFire a similar security interest in substantially all of our assets to secure the obligations under the First FirstFire Note. The Company, Oasis Capital and FirstFire also amended the Registrations Right Agreement (“RRA”) to join FirstFire as a party thereto and to include the shares of the Company’s common stock issuable under the First FirstFire Note as registrable securities. On November 16, 2021, the Company entered into a Securities Purchase Agreement with FirstFire further to which FirstFire purchased a Senior Secured Convertible Promissory Note (the “Second FirstFire Note” and together with the First FirstFire Note, the “FirstFire Notes”), with an interest rate of 6% per annum, having a face value of $2,625,000 for a total purchase price of $2,500,000. The Second FirstFire Note is convertible at the option of FirstFire into shares of the Company’s common stock at a conversion price (the “Second FirstFire Conversion Price”) which is the lesser of (i) $428, and (ii) 90% of the average of the two lowest volume-weighted average prices during the five consecutive trading day period preceding the delivery of the notice of conversion. FirstFire is not permitted to submit conversion notices in any thirty day period having conversion amounts equaling, in the aggregate, in excess of $500,000. If the Second FirstFire Conversion Price set forth in any conversion notice is less than $329 per share, the Company, at its sole option, may elect to pay the applicable conversion amount in cash rather than issue shares of its common stock. In addition, the Company entered into an amendment to the RRA, dated November 16, 2021. The RRA, as amended, provides that the Company shall file a registration statement registering the shares of common stock issuable upon conversion of the FirstFire Notes, and the Waiver Shares by November 30, 2021 and use best efforts to cause such registration statement to be effective with the SEC no later than 120 days from the date of the FirstFire Note. The Company filed such registration statement in December 2021 and it became effective in January 2022. The Company evaluated the terms of the conversion features of the Oasis and FirstFire Notes as noted above in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock, and determined they are not indexed to the Company’s common stock and that the conversion features meet the definition of a liability. The notes contain an indeterminate number of shares to settle with conversion options outside of the Company’s control. Therefore, the Company bifurcated the conversion feature and accounted for it as a separate derivative liability. Upon issuance of the Oasis and FirstFire Notes, the Company recognized a derivative liability at an aggregate fair value of $3,204,924, which is recorded as a debt discount and will amortized over the life of the note. The following is a summary of the Oasis and FirstFire Notes for the year ended December 31, 2021: Unamortized Convertible Note Principal Debt Discount Payable, Net Balance, December 31, 2020 $ — $ — $ — Issuance of Oasis note, net of issuance costs 5,265,000 (715,000) 4,550,000 Issuance of FirstFire First note, net of issuance costs 1,575,000 (315,000) 1,260,000 Issuance of Second FirstFire note, net of issuance costs 2,625,000 (530,000) 2,095,000 Derivative liability in connection with notes — (3,204,924) (3,204,924) Amortization of debt discount — 801,538 801,538 Balance, December 31, 2021 $ 9,465,000 $ (3,963,386) $ 5,501,614 The original issue discount and issuance costs for the Oasis and FirstFire Notes totaled $1,560,000, which were recognized as a debt discount and will be amortized over the life of the notes. During the year ended December 31, 2021, the Company amortized $801,538 of debt discount to interest expense. As of December 31, 2021, the net balance of the Oasis and FirstFire Notes, after unamortized debt discount of $3,963,386, was $5,501,614. Interest expense for the year ended December 31, 2021 was $148,613. Loan Payable — PPP and SBA Loan In April 2020, the Company and Bailey each entered into a loan with a lender in an aggregate principal amount of $203,994 and $1,347,050, respectively, pursuant to the Paycheck Protection Program (“PPP”) under the Coronavirus Aid, Relief, and Economic Security (CARES) Act. In February 2021, Bailey entered into an 2nd Round PPP Loan for a principal amount of $1,347,050. In May 2021, the Company entered into an 2 nd including, among other things, cross-defaults on any other loan with the lender. The PPP Loans may be accelerated upon the occurrence of an event of default. The loan proceeds were used for payroll and other covered payments including general operating costs. In December 2021, the Company received notification that both its PPP Loans of $203,994 and $204,000 were approved for full forgiveness. As such, $407,994 was recorded as other non-operating income in the consolidated financial statements. The Bailey PPP Loans have been submitted for forgiveness and is expected to be forgiven in part based on current information available; however, formal forgiveness has not yet occurred as of the date of these financial statements. The CARES Act additionally extended COVID relief funding for qualified small businesses under the Economic Injury Disaster Loan (EIDL) assistance program. On June 25, 2020 the Company was notified that their EIDL application was approved by the Small Business Association (SBA). Per the terms of the EIDL agreement, the Company received total proceeds of $150,000. The Loan matures in thirty years from the effective date of the Loan and has a fixed interest rate of 3.75% per annum. As of December 31, 2021, Harper & Jones had an outstanding loan under the EIDL program of $148,900. Loan Payable In May 2021, H&J entered into a loan payable with a bank and received proceeds of $75,000. The line bears interest at 7.76% and matures in December 2025. As of December 31, 2021, the outstanding balance was $72,269. In December 2021, H&J entered into a merchant advance loan for a principal amount of $153,860 and received proceeds of $140,000. The loan bears interest at 9.9% and matures in June 2023. As of December 31, 2021, the outstanding balance was $149,962. Note Payable — Related Party As of December 31, 2021, H&J had an outstanding note payable of $299,489 owned by the H&J Seller. The note matures on July 10, 2022 and bears interest at 12% per annum. Promissory Note Payable As noted in Note 4, the Company issued a promissory note in the principal amount of $4,500,000 to the Bailey Holders pursuant to the Bailey acquisition. In February 2021, the maturity date of the agreement was extended from December 31, 2020 to July 31, 2021. Upon the IPO closing in May 2021, the Company repaid $1,000,000 of the outstanding principal on this note in May 2021. In August 2021, the maturity date was further extended to December 31, 2022. The Company is required to make prepayments of $2,000,000 to $4,000,000 if the Company completes a secondary public offering. If a public offering is not consummated before October 31, 2021 and June 30, 2022, the Company shall repay 10% of the outstanding principal at each date. The Company did not make any payments in October 2021, and the Company and the lender agreed to defer these payments to the maturity date of the loan, December 31, 2022. The note incurs interest at 12% per annum. As of December 31, 3021, $3,500,000 remained outstanding. Interest expense was $494,000 and $472,500 for the years ended December 31, 2021 and 2020, respectively, all of which was accrued and unpaid as of December 31, 2021. In April 2021, the Company entered into a promissory note in the principal amount of $1,000,000. The Company received $810,000 in proceeds, net of issuance costs and original issue discount. Additionally, the Company issued 1,205 warrants to the lender, which was recorded as a debt discount at the time of the loan. The fair value of the warrants and shares recorded as a debt discount was $73,958. Upon the closing of the IPO, the note was repaid in full. The entire debt discount of $263,958 was amortized to interest expense upon repayment of the note.

STOCKHOLDERS' DEFICIT_2

STOCKHOLDERS' DEFICIT	9 Months Ended	12 Months Ended
STOCKHOLDERS' DEFICIT	Sep. 30, 2022	Dec. 31, 2021
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 7: STOCKHOLDERS’ DEFICIT On August 31, 2022, the Company entered into a Subscription and Investment Representation Agreement with Hil Davis, its Chief Executive Officer, pursuant to which the Company agreed to issue 1 share of the Company’s Series A Preferred Stock to for $25,000. The issuance of the preferred stock reduced the due to related party balance. The share of Series A Preferred Stock had 250,000,000 votes per share and voted together with the outstanding shares of the Company’s common stock as a single class exclusively with respect to any proposals to amend the Certificate of Incorporation to effect a reverse stock split of the Company’s common stock and to increase the authorized number of shares of the Company’s common stock. The terms of the Series A Preferred Stock provided that the outstanding share of Series A Preferred Stock would be redeemed in whole, but not in part, at any time: (i) if such redemption is ordered by the Board of Directors in its sole discretion or (ii) automatically upon the approval of Proposals 2 and 6 presented at the Company’s 2022 annual shareholders meeting. Following conclusion of the shareholders meeting, such share of the Company’s Series A Preferred Stock was redeemed. On October 13, 2022, the outstanding share of the Company’s Series A Preferred Stock was redeemed. During the nine months ended September 30, 2022, $1,432,979 in outstanding principal of convertible notes were converted into 24,827 shares of common stock. In September 2022, the Company issued 750 shares of common stock pursuant to a consultant agreement at a fair value of $123,000. On September 29, 2022, the Company and Black Oak Capital executed a Securities Purchase Agreement (the “Black Oak SPA”) whereby the Company issued 6,300 shares of Series A Convertible Preferred Stock to Black Oak for $1,000 per share. The following is a summary of the rights and preferences of the Series A Convertible Preferred Stock. Series A Convertible Preferred Stock On September 29, 2022, the Company filed the Certificate of Designation designating up to 6,800 shares out of the authorized but unissued shares of its preferred stock as Series A Convertible Preferred Stock. Except for stock dividends or distributions for which adjustments are to be made pursuant to the Certificate of Designation, the holders of the Series A Preferred Stock (the “Holders”) shall be entitled to receive, and the Company shall pay, dividends on shares of the Series A Preferred Stock equal (on an as-if-converted-to-Common-Stock basis) to and in the same form as dividends actually paid on shares of the Common Stock when, as and if such dividends are paid on shares of the Common Stock. No other dividends shall be paid on shares of the Series A Preferred Stock. With respect to any vote with the class of Common Stock, each share of the Series A Preferred Stock shall entitle the Holder thereof to cast that number of votes per share as is equal to the number of shares of Common Stock into which it is then convertible. The Series A Preferred Stock shall rank (i) senior to all of the Common Stock; (ii) senior to any class or series of capital stock of the Company hereafter created specifically ranking by its terms junior to any Preferred Stock (“Junior Securities”); (iii) on parity with any class or series of capital stock of the Corporation created specifically ranking by its terms on parity with the Preferred Stock (“Parity Securities”); and (iv) junior to any class or series of capital stock of the Company hereafter created specifically ranking by its terms senior to any Preferred Stock (“Senior Securities”), in each case, as to dividends or distributions of assets upon liquidation, dissolution or winding up of the Company, whether voluntarily or involuntarily. Each share of the Series A Preferred Stock shall be convertible, at any time and from time to time from and after September 29, 2022 at the option of the Holder thereof, into that number of shares of Common Stock determined by dividing the Stated Value of such share of the Series A Preferred Stock ($1,000 as of September 29, 2022) by the Conversion Price. The conversion price for each share of the Series A Preferred Stock is the closing price of the Common Stock on September 29, 2022, which was $9.30. Amendment to Articles of Incorporation On October 13, 2022, the Company amended its Amended and Restated Certificate of Incorporation to increase to increase the number of authorized shares of the Company’s common stock from 200,000,000 to 1,000,000,000, and in conjunction therewith, to increase the aggregate number of authorized shares to 1,010,000,000 shares. See Note 12. On October 21, 2022, the Board of Directors approved a one Underwriting Agreement and Public Offering On May 5, 2022, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with Alexander Capital, L.P., acting as representative (the “Representative”) of the several underwriters named in the Underwriting Agreement (the “Underwriters”), relating to the Company’s underwritten the offering (the “Offering”) pursuant to which the Company agreed to issue and sell 373,898 shares (the “Firm Shares”) of the Company’s common stock. The Firm Shares were sold to the public at a combined public offering price of $2.50 per share and were purchased by the Underwriters from the Company at a price of $2.30 per share. The Company also granted the Underwriters a 45-day The shares were sold in the Offering pursuant to a Registration Statement on Form S-1, as amended (File No. 333-264347) (the “Registration Statement”), a Registration Statement on Form S-1 pursuant to 462(b) of the Securities Act of 1933, as amended (File No. 333-264775), and a related prospectus filed with the Securities and Exchange Commission. The public offering closed on May 10, 2022 and the Company sold 373,898 shares of Common Stock for total gross proceeds of $9.3 million. The Company received net proceeds of $8.1 million after deducting underwriters’ discounts and commissions of $0.7 million and direct offering expenses of $0.5 million.	NOTE 8: STOCKHOLDERS’ DEFICIT Amended and Restated Certificate of Incorporation On May 18, 2021, the Company filed a Sixth Amended and Restated Certificate of Incorporation (the “Restated Certificate”) with the Secretary of State of the State of Delaware in connection with the Company’s IPO. The Company’s board of directors and stockholders previously approved the Restated Certificate to be effective immediately prior to the closing of the IPO. The Restated Certificate amends and restates the Company’s amended and restated certificate of incorporation, as amended, in its entirety to, among other things: (i) increase the authorized number of shares of common stock to 200,000,000 shares; (ii) authorize 10,000,000 shares of preferred stock that may be issued from time to time by the Company’s board of directors in one or more series; (iii) provide that directors may be removed from office only for cause by the affirmative vote of the holders of at least 662/3% The Restated Certificate also effected a 1-for-1,563 (see below) reverse stock split approved by the Company’s Board of Directors as described above. On October 13, 2022, the Company amended its Amended and Restated Certificate of Incorporation to increase to increase the number of authorized shares of the Company’s common stock from 200,000,000 to 1,000,000,000, and in conjunction therewith, to increase the aggregate number of authorized shares to 1,010,000,000 shares. On October 21, 2022, the Board of Directors approved a one-for-100 reverse stock split of its issued and outstanding shares of common stock and a proportional adjustment to the existing conversion ratios for each series of the Company’s preferred stock. The reverse stock split became effective as of November 3, 2022. Accordingly, all share and per share amounts for all periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect this reverse stock split and adjustment of the preferred stock conversion ratios. Convertible Preferred Stock Prior to the IPO, the Company designated its preferred stock as 20,714,518 shares of Series Seed Preferred Stock,14,481,413 shares of Series A Preferred Stock, 20,000,000 shares of Series A-2 Preferred Stock, 2,000,000 shares of Series CF Preferred Stock, 18,867,925 shares of Series A-3 Preferred Stock, 20,754,717 shares of Series B Preferred Stock and with 936,144 shares of preferred stock undesignated. The preferred stock were subject to an optional conversion right, where the preferred stock is convertible into fully paid and non-assessable shares of common stock at a 1,563:1 rate, with certain dilution protections. During the year ended December 31, 2020, the Company issued 809,294 shares of Series A-3 Preferred Stock at a price of $0.53 and 709,690 shares of Series CF Preferred Stock at price per share of $0.52. In 2020, the also Company issued 20,754,717 shares of Series B Preferred Stock to the Bailey Holders pursuant to the Bailey acquisition at a price per share of $0.53 for a total fair value of $11,000,000. See Note 4. As of December 31, 2020, 20,714,518 shares of Series Seed Preferred Stock were issued and outstanding outstanding outstanding outstanding outstanding Series Upon the closing of the Company’s IPO on May 18, 2021, all then-outstanding shares of Preferred Stock converted into an aggregate of 40,272 shares of common stock according to their terms. Common Stock The Company had 200,000,000 shares of common stock authorized with a par value of $0.0001 as of December 31, 2021. Common stockholders have voting rights of one vote per share. The voting, dividend, and liquidation rights of the holders of common stock are subject to and qualified by the rights, powers, and preferences of preferred stockholders. Equity Line of Credit On August 27, 2021 (“Execution Date”), the Company entered into an equity line of credit arrangement with Oasis Capital. Specifically, the Company entered into an equity purchase agreement (the “EPA”), pursuant to which Oasis Capital is committed to purchase up to $17,500,000 of the Company’s common stock over the 24-month term of the EPA. The Company is not obligated to request any portion of the $17,500,000. As of December 31, 2021, the Company has not drawn down any portion of this commitment, leaving the entire $17,500,000 available under the equity line of credit, and for which the Company has agreed, pursuant to a registration rights agreement (the “Oasis Equity RRA”), to register the shares of common stock issuable further to the equity line of credit with the SEC before any such issuances. The actual number of shares that the Company may issue pursuant to the equity line of credit is not determinable as it is based on the market price of the Company’s common stock from time to time and the number of shares desired to put to Oasis Capital. During the 24-month term of the investment agreement, the Company may request a drawdown on the equity line of credit by delivering a “put notice” to Oasis Capital stating the dollar amount of shares the Company intends to sell to Oasis Capital. The Company may make either an Option 1 or Option 2 request to Oasis Capital. Under Option 1, the purchase price Oasis Capital is required to pay for the shares is the lesser of (i) the lowest traded price of the common stock on the Nasdaq Capital Market on the Clearing Date, which is the date on which Oasis Capital receives the put shares as DWAC shares in its brokerage account, or (ii) the average of the three lowest closing sale prices of our Common Stock on the Nasdaq Capital Market during the period of twelve consecutive trading days immediately preceding the Clearing Date. The maximum amount the Company may request in an Option 1 request is $500,000. Under Option 2, the purchase price Oasis Capital is required to pay for the shares is the lesser of (i) 93% of the one (1) lowest traded price of our common stock on the Nasdaq Capital Market during the period of five (5) consecutive trading days immediately preceding the put date, or (ii) 93% of the VWAP on the Clearing Date, or (iii) 93% of the closing bid price of the Company’s common stock on the Nasdaq Capital Market on the Clearing Date. The maximum amount the Company may request in an Option 2 request is $2,000,000. The Company is unable to drawdown on the EPA until the lowest traded price of the common stock in the five (5) trading days immediately preceding the respective put date exceeds $300. 2021 Transactions There were no shares of common stock issued during 2020. On May 13, 2021, the Company’s registration statement on Form S-1 relating to the IPO was declared effective by the SEC. In the IPO, which closed on May 18, 2021, the Company issued and sold 24,096 shares of common stock at a public offering price of $415 per share. Additionally, the Company issued warrants to purchase 27,711 shares, which includes 3,614 warrants sold upon the partial exercise of the over-allotment option. The aggregate net proceeds to the Company from the were $8.6 million after deducting underwriting discounts and commissions of $0.8 million and direct offering expenses of $0.6 million. Upon the closing of the Company’s IPO on May 18, 2021, all then-outstanding shares of Preferred Stock converted into an aggregate of 40,272 shares of common stock according to their terms. Upon closing of the Company’s IPO, the Company converted outstanding principal totaling $2,680,289 and certain accrued and unpaid interest of the Company’s convertible debt into an aggregate of 11,352 shares of common stock. See Note 7. Upon closing of the Company’s IPO, certain officers and directors converted balances due totaling $257,515 into 1,524 shares of common stock and recorded $233,184 in compensation expense for the shares issued in excess of accrued balances owed. See Note 9. In connection with the H&J and Stateside acquisitions, the Company issued 21,928 and 11,015 shares of common stock to the respective sellers. See Note 4. Pursuant to a consulting agreement, the Company issued 500 shares of common stock with a guaranteed equity value of $250,000. In connection with the agreement, the Company recorded a contingent consideration liability of $67,000. See Note 3. An additional 415 shares were issued upon settlement of the contingent liability. In May 2021, an aggregate of 319 warrants were exercised for shares of common stock for proceeds of $145,696. In July 2021, warrant holders exercised 3,550 warrants for proceeds of $1,622,350. On June 28, 2021, the Company’s underwriters purchased 3,614 shares of common stock at a public offering price of $415 per share pursuant to the exercise of the remaining portion of their over-allotment option. The Company received net proceeds of approximately $1.4 million after deducting underwriting discounts and commissions of $0.1 million. In connection with the execution of the Oasis Capital EPA, the Company issued Oasis Capital 1,264 shares of common stock (the “Commitment Shares”). Upon nine months from the Execution Date, Oasis may return a portion of the Commitment Shares. As of December 31, 2021, the Company recorded the fair value of the Commitment Shares of $367,696 as deferred offering costs as no financings under the related EPA have occurred. In connection with the Second FirstFire Note, in November 2021 the Company issued (a) 300 additional shares of common stock to FirstFire and (b) 1,000 additional shares of common stock to Oasis Capital, as set forth in the waivers and consents (the “Waivers”), dated November 16, 2021 executed by each of FirstFire and Oasis Capital (collectively, the “Waiver Shares”). The Company recorded interest expense of $427,700 pertaining to the fair value of the Waiver Shares issued. In December 2021, the Company issued 1,500 shares of common stock pursuant to a consulting agreement. The fair value of $339,000 was based on the value of the Company’s common stock on the date of grant and is included in general and administrative expenses in the consolidated statements of operations.

RELATED PARTY TRANSACTIONS_2

RELATED PARTY TRANSACTIONS	9 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2022	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 8: RELATED PARTY TRANSACTIONS Employee Backpay, Loans Receivable and Loans Payable As of September 30, 2022 and December 31, 2021, due to related parties includes advances from the former officer, Mark Lynn, who also serves as a director, totaling $104,568, and accrued salary and expense reimbursements of $120,350 and $126,706, respectively, to current officers. As of June 30, 2022, due to related parties also included an advance of $25,000 from the CEO. In August 2022, the Company issued 1 share of Series A preferred stock to the CEO for $25,000. Accordingly, the due to related parties balance was reduced to $0. As of September 30, 2022, H&J had an outstanding note payable of $140,928 owned by the H&J Seller.	NOTE 9: RELATED PARTY TRANSACTIONS Employee Backpay, Loans Receivable and Loans Payable As of December 31 2021 and 2020, due to related parties includes advances from the former officer, Mark Lynn, who also serves as a director, totaled $104,568 and $194,568 respectively, and accrued salary and expense reimbursements of $126,706 and $246,885 respectively, to current officers. Upon closing of the IPO, 251 shares of common stock were issued to directors as conversion of balances owed. The current CEO, Hil Davis, previously advanced funds to the Company for working capital. These prior advances were converted to a note payable totaling $115,000. Upon closing of the IPO, 1,273 shares of common stock were issued to the CEO as conversion of the outstanding note payable and related accrued interest, accrued compensation and other consideration. As of a result of the transaction, the Company recorded an additional $233,184 in stock compensation expense, which is included in general and administrative expenses in the consolidated statements of operations. As of December 31, 2021, H&J had an outstanding note payable of $299,489 owned by the H&J Seller. The note matures on July 10, 2022 and bears interest at 12% per annum.

SHARE-BASED PAYMENTS_2

SHARE-BASED PAYMENTS	9 Months Ended	12 Months Ended
SHARE-BASED PAYMENTS	Sep. 30, 2022	Dec. 31, 2021
SHARE-BASED PAYMENTS
SHARE-BASED PAYMENTS	NOTE 9: SHARE-BASED PAYMENTS Common Stock Warrants In connection with the April note agreement, the Company granted warrants to acquire 12,577 shares of common stock at an exercise price of $122.00 per share expiring in April 2027. On May 10, 2022, pursuant to the Underwriting Agreement, the Company issued the Underwriters’ Warrants to purchase up to an aggregate of 14,956 shares of common stock. The Underwriters’ Warrants may be exercised beginning on November 1, 2022 until May 5, 2027. The initial exercise price of each Underwriters’ Warrant is $32.50 per share, which represents 130% of the public offering price. In connection with the July 22 and July 28 notes, the Company issued an aggregate of 41,124 and 27,655 warrants to purchase common stock at an exercise price of $15.20 and $11.30 per share, respectively. The warrants expire in July 2027. The following is a summary of warrant activity: Common Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2021 35,801 $ 412.00 Granted 96,313 30.71 Exercised — Forfeited — Outstanding – September 30, 2022 132,114 $ 134.13 Exercisable at September 30, 2022 104,459 $ 166.65 Stock Options As of September 30, 2022 and December 31, 2021, the Company had 38,951 stock options outstanding with a weighted average exercise price of $362.11 per share. As of September 30, 2022, there were 34,073 options exercisable. Stock-based compensation expense of $110,092 and $134,113 was recognized for the three months ended September 30, 2022 and 2021, and $368,944 and $4,155,641 was recognized for the nine months September 30, 2022 and 2021, respectively. During the nine months ended September 30,2022 and 2021, $43,196 and $5375,550 was recorded to sales and marketing expense, and all other stock compensation was included in general and administrative expense in the condensed consolidated statements of operations. Total unrecognized compensation cost related to non-vested stock option awards as of September 30, 2022 amounted to $688,092 and will be recognized over a weighted average period of 1.56 years.	NOTE 10: SHARE-BASED PAYMENTS Common Stock Warrants During the year ended December 31, 2020, the Company granted 4,935 common stock warrants to the venture debt lender with an exercise price of $250 per share. The warrants were valued at $184,191 using the below range of inputs using the Black-Scholes model. During the Company’s Series A-3 Preferred Stock raise, the Company granted 26 common stock warrants at an exercise price of $828 per share to a funding platform in the year ended December 31, 2020. The warrants are fully vested with an exercise price of $828 per share, expiring in five years. The warrants contain a put option for the Company to redeem the warrants in cash in a change-in-control transaction, equal to the Black-Scholes value immediately prior to the fundamental event. The warrants also include other down-round and anti-dilution features if shares of common stock are issued or granted at a lesser value than the strike price which may also require additional warrants to be issued, such that the aggregate value of the strike price remains the same. As the warrants include a put option and embody an obligation for the Company to redeem these warrants in cash upon a contingent event, they are presented as a liability in the consolidated balance sheets. The volatility rate of 100% was used as it is a floor volatility as defined by the warrants. As of December 31, 2021 and 2020, the Company remeasured the fair value of the warrants to be $18,223 and $6,265, respectively, and recorded a gain (loss) due to the change in fair value of ($11,958) and $2,353, respectively. Year Ended December 31, 2020 Risk Free Interest Rate 1.54 – 1.59% Expected Dividend Yield 0.00% Expected Volatility 58.0 – 100% Expected Life (years) 5 – 10 For valuing the warrants noted above, the Company uses the same assumptions used for valuing employee options as noted below in the Stock Plan section, with the exception of the useful life which is either the contractual life or the estimated life. In connection with the Regulation D offerings in 2020, the Company issued 5 warrants to purchase common stock in connection with the notes at an exercise price of $250 per share. The issuance costs and warrants are recognized as a debt discount and will be amortized over the life of the notes. In connection with the IPO, the Company issued 24,096 warrants and an additional 3,614 warrants to purchase common stock per the over-allotment option. Each warrant will have an exercise price of $457 per share (equal to 110% of the offering price of the common stock), will be exercisable upon issuance and will expire five years from issuance. On May 13, 2021, pursuant to the IPO Underwriting Agreement, the Company issued warrants to the underwriters to purchase up to an aggregate of 1,205 shares of common stock with an exercise price of $519 per share. The warrants may be exercised beginning on November 13, 2021 and will expire five years from issuance. In connection with the Company’s April 2021 note financing, the Company issued warrants to the lender to purchase up to 1,205 shares of common stock. The warrants have an exercise price of $415 per share and are exercisable immediately after issuance. In May 2021, an aggregate of 319 warrants were exercised for shares of common stock for proceeds of $145,696. In July 2021, warrant holders exercised 3,550 warrants for proceeds of $1,622,350. A summary of information related to common stock warrants for the year ended December 31, 2021 is as follows: Common Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2019 4,180 $ 281 Granted 4,966 252 Exercised — — Forfeited — — Outstanding – December 31, 2020 9,146 $ 266 Granted 30,120 458 Conversion of preferred stock warrants upon IPO 516 766 Exercised (3,869) 457 Forfeited (112) 766 Outstanding – December 31, 2021 35,801 $ 412 Exercisable at December 31, 2020 9,146 $ 266 Exercisable at December 31, 2021 35,801 $ 412 Preferred Stock Warrants A summary of information related to preferred stock warrants for the year ended December 31, 2021 is as follows: Preferred Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2019 806,903 $ 0.49 Outstanding – December 31, 2020 806,903 $ 0.49 Converted to common stock warrants upon IPO (806,903) 0.49 Exercised — — Forfeited — — Outstanding – December 31, 2021 — $ — Exercisable at December 31, 2021 — $ — Upon the IPO, all outstanding preferred stock warrants converted into common stock warrants at a ratio of 1,563:1. Stock Options 2020 Incentive Stock Plan The Company has adopted a 2020 Omnibus Incentive Stock Plan (the “2020 Plan”). An aggregate of 33,000 shares of the Company’s common stock is reserved for issuance and available for awards under the 2020 Plan, including incentive stock options granted under the 2020 Plan. The 2020 Plan administrator may grant awards to any employee, director, consultant or other person providing services to us or our affiliates. During 2021, 27,320 options were granted to executives and directors at an exercise price from $385 to $415 per share. As of December 31, 2021, 5,680 options were available for future issuance. 2013 Incentive Stock Plan The Company has adopted the 2013 Stock Plan, as amended and restated (the “Plan”), which provides for the grant of shares of stock options, stock appreciation rights, and stock awards (performance shares) to employees, non-employee directors, and non-employee consultants. The number of shares authorized by the Plan was 11,964 shares as December 31, 2021 and 2020. The option exercise price generally may not be less than the underlying stock’s fair market value at the date of the grant and generally have a term often years. The amounts granted each calendar year to an employee or non-employee is limited depending on the type of award. Stock options comprise all of the awards granted since the Plan’s inception. Shares available for grant under the Plan amounted to 333 and as of December 31, 2021 and 2020. Vesting generally occurs over a period of immediately to four years. A summary of information related to stock options under our 2013 and 2020 Stock Plan for the years ended December 31, 2021 and 2020 is as follows: Weighted Average Options Exercise Price Outstanding – December 31, 2019 10,842 $ 2.50 Granted 917 94 Exercised — — Forfeited (128) $ 328 Outstanding – December 31, 2020 11,631 $ 234 Granted 27,320 415 Exercised — — Forfeited — — Outstanding – December 31, 2021 38,951 $ 362 Exercisable at December 31, 2020 8,810 $ 234 Exercisable at December 31, 2021 31,646 $ 359 Weighted average duration (years) to expiration of outstanding options at December 31, 2021 8.00 The assumptions utilized for option grants during the years ended December 31, 2021 and 2020 are as follows: Year Ended December 31, 2021 2020 Risk Free Interest Rate 0.34% – 0.85% 0.42% – 0.51% Expected Dividend Yield 0.00% 0.00% Expected Volatility 58.00% 58.00% Expected Life (years) 5.18 6.25 The total grant-date fair value of the options granted during the years ended December 31, 2021 was $4,696,605 and $46,253, respectively. During the year ended December 31, 2021 and 2020, $3,325,897 and $144,775 was recorded to general and administrative expenses, and $551,948 and $0, was recorded to sales and marketing expense in the consolidated statements of operations, all respectively. Total unrecognized compensation cost related to non-vested stock option awards as of December 31, 2021 amounted to $1,057,036 and will be recognized over a weighted average period of 2.28 years.

LEASE OBLIGATIONS_2

LEASE OBLIGATIONS	9 Months Ended	12 Months Ended
LEASE OBLIGATIONS	Sep. 30, 2022	Dec. 31, 2021
LEASE OBLIGATIONS
LEASE OBLIGATIONS	NOTE 10: LEASE OBLIGATIONS In April 2021, the Company entered into a lease agreement for operating space in Los Angeles, California. The lease expires in June 2023 and has monthly base rent payments of $17,257. The lease required a $19,500 deposit. The Company adopted ASC 842 on January 1, 2021 and recognized a right of use asset Stateside leases office and showroom facilities in Los Angeles, California. The leases expire at various dates through November 2022 with base rents ranging from $3,100 to $9,000. Total rent expense for the three months ended September 30, 2022 and 2021 was $267,041 and $246,103, and $736,523 and $551,944 for the nine months end September 30, 2022 and 2021, respectively.	NOTE 11: LEASE OBLIGATIONS In April 2021, the Company entered into a lease agreement for operating space in Los Angeles, California. The lease expires in June 2023 and has monthly base rent payments of $17,257. The lease required a $19,500 deposit. Bailey leases office and warehouse facilities in Vernon, California. The lease expires in February 2023 and has monthly base rent payments of $32,921 per month. H&J leases office and showroom facilities in Dallas and Houston, Texas, and New Orleans, Louisiana. The leases expire at various dates through June 2022 with base rents ranging from $3,400 to $6,500. Stateside leases office and showroom facilities in Los Angeles, California. The leases expire at various dates through November 2022 with base rents ranging from $3,100 to $9,000. Total rent expense for the years ended December 31, 2021 was $816,790 and $541,146, respectively.

CONTINGENCIES_2

CONTINGENCIES	9 Months Ended	12 Months Ended
CONTINGENCIES	Sep. 30, 2022	Dec. 31, 2021
CONTINGENCIES
CONTINGENCIES	NOTE 11: CONTINGENCIES On March 25, 2020, a Bailey’s product vendor filed a lawsuit against Bailey for non-payment of trade payables totaling $492,390. Approximately the same amount was held in accounts payable for this vendor in the accompanying consolidated balance sheets and the Company does not believe it is probable that losses in excess of such trade payables will be incurred. The Company and product vendor have entered into a settlement, which will require the Company make ten monthly payments of approximately $37,000, starting in May 2021. Upon completion of the payment schedule, any remaining amounts will be forgiven. The payment schedule was completed in 2022. On December 21, 2020, a Company investor filed a lawsuit against DBG for reimbursement of their investment totaling $100,000. Claimed amounts are included in short-term convertible note payable in the accompanying consolidated balance sheets and the Company does not believe it is probable that losses in excess of such short-term note payable will be incurred. The Company is actively working to resolve this matter. In August 2020 and March 2021, two lawsuits were filed against Bailey’s by third-party’s related to prior services rendered. The claims (including fines, fees, and legal expenses) total an aggregate of $96,900. One matter was settled in February 2022 and the other matter is being actively worked on to achieve settlement. On September 24, 2020 a Bailey’s product vendor filed a lawsuit against Bailey’s non-payment of trade payables totaling approximately $481,000 and additional damages of approximately $296,000. Claimed amounts for trade payables are included in accounts payable in the accompanying consolidated balance sheets, net of payments made. In December 2021, the Company reached a settlement; however, the settlement terms were not met and a judgement was entered against the Company in the amount of $469,000. All claims above, to the extent management believes it will be liable, have been included in accounts payable and accrued expenses and other liabilities in the consolidated balance sheet as of September 30, 2022. Except as may be set forth above the Company is not a party to any legal proceedings, and the Company is not aware of any claims or actions pending or threatened against us. In the future, the Company might from time to time become involved in litigation relating to claims arising from its ordinary course of business, the resolution of which the Company does not anticipate would have a material adverse impact on our financial position, results of operations or cash flows.	NOTE 12: CONTINGENCIES On February 28, 2020, a Company vendor filed a lawsuit against the Company’s non-payment of trade payables totaling $123,000. Such amounts, including expected interest, are included in accounts payable, net of payments made to date, in the consolidated balance sheets and the Company does not believe it is probable that losses in excess of such trade payables will be incurred. The matter was settled and final payment was made in full in January 2022. On March 25, 2020, a Bailey’s product vendor filed a lawsuit against Bailey for non-payment of trade payables totaling $492,390. Approximately the same amount was held in accounts payable for this vendor in the accompanying consolidated balance sheets and the Company does not believe it is probable that losses in excess of such trade payables will be incurred. The Company and product vendor have entered into a settlement, which will require the Company make ten monthly payments of approximately $37,000, starting in May 2021. Upon completion of the payment schedule, any remaining amounts will be forgiven. If the Company fails to meet its obligations based on the prescribed time frame, the full amount will be due with interest, less payments made. On December 21, 2020, a Company investor filed a lawsuit against DBG for reimbursement of their investment totaling $100,000. Claimed amounts are included in short-term convertible note payable in the accompanying consolidated balance sheets and the Company does not believe it is probable that losses in excess of such short-term note payable will be incurred. The Company is actively working to resolve this matter. In August 2020 and March 2021, two lawsuits were filed against Bailey’s by third-party’s related to prior services rendered. The claims (including fines, fees, and legal expenses) total an aggregate of $96,900. One matter was settled in February 2022 and the other matter is being actively worked on to achieve settlement. On September 24, 2020 a Bailey’s product vendor filed a lawsuit against Bailey’s non-payment of trade payables totaling approximately $481,000 and additional damages of approximately $296,000. Claimed amounts for trade payables are included in accounts payable in the accompanying consolidated balance sheets, net of payments made. In December 2021, the Company reached a settlement; however, the settlement terms were not met and the Company received a judgement of $469,000. All claims above, to the extent management believes it will be liable, have been included in accounts payable and accrued expenses and other liabilities in the consolidated balance sheet as of December 31, 2021. Except as may be set forth above the Company is not a party to any legal proceedings, and the Company is not aware of any claims or actions pending or threatened against us. In the future, the Company might from time to time become involved in litigation relating to claims arising from its ordinary course of business, the resolution of which the Company does not anticipate would have a material adverse impact on our financial position, results of operations or cash flows.

SUBSEQUENT EVENTS_2

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2022	Dec. 31, 2021
SUBSEQUENT EVENTS.
SUBSEQUENT EVENTS	NOTE 12: SUBSEQUENT EVENTS Management’s Evaluation On October 13, 2022, Digital Brands Group, Inc., a Delaware corporation (the “Company” or “DBG”), entered into a Second Amended and Restated Membership Interest Purchase Agreement (the “Agreement”) with Moise Emquies, George Levy, Matthieu Leblan and Carol Ann Emquies (“Sellers”), Sunnyside, LLC, a California limited liability company (“Sundry”), and George Levy as the Sellers’ representative (the “Sellers’ Representative”), pursuant to which the Company will acquire all of the issued and outstanding membership interests of Sundry (such transaction, the “Acquisition”). Pursuant to the Agreement, Sellers, as the holders of all of the outstanding membership interests of Sundry, will exchange all of such membership interests for (i) $7.5 million in cash, of which (a) $2.5 million remaining $1.6 million will be paid to each of the Sellers, Jenny Murphy and Elodie Crichi pro rata in accordance to the percentages set forth in the Agreement; (ii) $5.5 million in promissory notes issued by the Company to each of the Sellers, Jenny Murphy and Elodie Crichi pro rata in accordance to the percentage set forth in the Agreement; and (iii) $1 million paid in the Company’s common stock, with a par value of $0.0001 per share (the “Buyer Shares”), at $11 per share, which is the per share closing price of the Buyer Shares on Nasdaq on October 13, 2022 (the “Issuance Price”) issued to each of the Sellers, Jenny Murphy and Elodie Crichi pro rata in accordance to the percentage set forth in the Agreement. Each promissory note carries an initial per annual interest rate of eight percent (8)% and a maturity date of February 15, 2023. On December 30, 2022, the Company completed its previously announced acquisition (the “Acquisition”) of all of the issued and outstanding membership interests of Sunnyside, LLC, a California limited liability company (“Sundry”), pursuant to that certain Second Amended and Restated Membership Interest Purchase Agreement (the “Agreement”), dated October 13, 2022, by and among Moise Emquies, George Levy, Matthieu Leblan and Carol Ann Emquies (“Sellers”), George Levy as the Sellers’ representative, the Company as Buyer, and Sundry. Pursuant to the Agreement, Sellers, as the holders of all of the outstanding membership interests of Sundry, exchanged all of such membership interests for (i) $7.5 million in cash, (ii) $5.5 million in promissory notes of the Company (the “Notes”), and (iii) a number of shares of common stock of the Company equal to $1.0 million (the “Shares”), calculated in accordance with the terms of the Agreement, which consideration was paid or delivered to the Sellers, Jenny Murphy and Elodie Crichi. Each Note bears interest at eight percent (8%) per annum and matures on February 15, 2023. On October 13, 2022, the Company amended its Amended and Restated Certificate of Incorporation to increase to increase the number of authorized shares of the Company’s common stock from 200,000,000 to 1,000,000,000, and in conjunction therewith, to increase the aggregate number of authorized shares to 1,010,000,000 shares. On October 21, 2022, the Board of Directors approved a one From October 1, 2022 through the issuance date, the Company has converted approximately $9 million of the Oasis and FirstFire notes into 1,970,357 shares of common stock. On November 29, 2022, the Company, entered into a Securities Purchase Agreement (the “Purchase Agreement”) with investors (the “Investors”), pursuant to which the Company agreed to issue and sell, in an offering (the “Offering”), (i) an aggregate of 168,000 shares (the “Shares”) of the Company’s common stock, par value $0.0001 per share (“Common Stock”), and accompanying Class B Warrants (the “Class B Warrants”) to purchase 168,000 shares of Common Stock and accompanying Class C Warrants (the “Class C Warrants”) to purchase 168,000 shares of Common Stock, at a combined public offering price of $5.50 per share and Class B Warrant and Class C Warrant, and (ii) 1,650,181 pre-funded warrants (the “Pre-Funded Warrants” and together with the Class B Warrants and the Class C Warrants, the “Warrants” and together with the Shares and the shares of Common Stock underlying the Warrants, the “Securities”) exercisable for 1,650,181 shares of Common Stock, and accompanying Class B Warrants to purchase 1,650,181 shares of Common Stock and Class C Warrants to purchase 1,650,181 shares of Common Stock, at a combined public offering price of $5.50, less the exercise price of $0.0001, per Pre-Funded Warrant and accompanying Class B Warrant and Class C Warrant, to the Investors, for aggregate gross proceeds from the Offering of approximately $10 million before deducting placement agent fees and related offering expenses. Each Class B Warrant has an exercise price of $5.25 per share, will be immediately exercisable upon issuance and will expire five years from the date of issuance. Each Class C Warrant has an exercise price of $5.25 per share, will be immediately exercisable upon issuance and will expire thirteen months from the date of issuance. On December 29, 2022, the Company and various purchasers (the “Investors”) executed a Securities Purchase Agreement (the “SPA”) whereby the Investors purchased from the Company 20% Original Issue Discount (the “OID”) promissory notes (the “Notes”) in the aggregate principal amount of $4,000,000 (with an aggregate subscription amount of $3,200,000). Revere Securities LLC and Spartan Capital, LLC acted as placement agents for the offering of notes and warrants contemplated by the SPA. The Notes are due and payable on February 15, 2023 (the “Maturity Date”). The Company will also have the option to prepay the Notes with no penalties at any time prior to the Maturity Date. If the Company or any subsidiary of the Company completes a debt or equity financing of less than $4,000,000, the Company is required to repay 50% of the remaining balance of the Notes. Following such 50% repayment, the Company must also use any proceeds from any subsequent debt or equity financing to repay the Notes. Upon the closing of any debt or equity financing of $4,000,000 or greater, the Company is required to repay 100% of the Notes with no penalties. If the Notes are not repaid in full by the Maturity Date or if any other event of default occurs, (1) the face value of the Notes will be automatically increased to 120%; (2) the Notes will begin generating an annual interest rate of 20%, which will be paid in cash monthly until the default is cured; and (3) if such default continues for 14 or more calendar days, at the Investors’ discretion, the Notes shall become convertible at the option of the Investors into shares of the Company’s Common Stock (“Conversion Shares”) at a conversion price (the “Conversion Price”) equal to the Nasdaq closing price of the Company’s common stock on the date of the note conversion. In connection with the SPA, the Company issued to the Investors an aggregate of 469,480 five-year Warrants exercisable for shares of common stock at an exercise price equal to $4.26, and 60,000 shares of Common Stock of the Company.	NOTE 14: SUBSEQUENT EVENTS On January 18, 2022 the Company entered into entered into a Membership Interest Purchase Agreement (the “Agreement”) with Moise Emquies, George Levy, Matthieu Leblan and Carol Ann Emquies (“Sellers”), Sunnyside, LLC, a California limited liability company (“Sundry”), and George Levy as the Sellers’ representative, pursuant to which the Company will acquire all of the issued and outstanding membership interests of Sundry (such transaction, the “Acquisition”). Pursuant to the Agreement, Sellers, as the holders of all of the outstanding membership interests of Sundry, will exchange all of such membership interests for (i) $7.5 million of shares of the Company’s common stock at the volume-weighted average (rounded to the nearest $0.0001) of the closing price of the Company’s common stock on the Nasdaq Capital Market (“NasdaqCM”) during the thirty (30) trading day period immediately prior to the closing, but in no event at a price less than $159; and (ii) $34.0 million in cash, $20.0 million of which will be paid at the closing and the balance of which will be evidenced by promissory notes due December 31, 2022 (“Seller Notes”); provided, however, that if the audited aggregate net revenue of Sundry for the year ended December 31, 2021 (the “Audited Net Revenue”) times 1.5 is greater than $34.0 million, the Company will pay the difference in cash pro rata to the Sellers and if the Audited Net Revenue times 1.5 is less than $34.0 million, the Seller Notes will be reduced pro rata for such difference. A portion of the purchase price will be paid to certain employees of Sundry who have a contractual right to receive a portion of the consideration payable in the Acquisition (“Payees”). Of the $34.0 million in cash payable in the Acquisition, $2.0 million will be held in escrow to cover possible indemnification claims. If the Seller Notes, plus all unpaid interest thereunder, are not repaid in full on or prior to March 31, 2022, then on March 31, 2022, the Company will issue an additional $2.5 million of shares of common stock pro rata to the Sellers and the Payees. If the Seller Notes, plus all unpaid interest thereunder remain outstanding after March 31, 2022 and are not repaid in full on or prior to June 30, 2022, then on June 30, 2022, the Company will issue an additional $2.5 million of shares of common stock pro rata to the Sellers and the Payees. If the Seller Notes, plus all unpaid interest thereunder remain outstanding after June 30, 2022 and are not repaid in full on or prior to September 30, 2022, then on September 30, 2022, the Company will issue an additional $2.5 million of shares of common stock pro rata to the Sellers and the Payees. Any shares issued on either March 31, June 30 or September 30, 2022 shall be issued at the closing price of the Company’s common stock as quoted on the NasdaqCM as of the date immediately preceding the date of issuance but in no event at a price less than $1.59. The Agreement contains customary representations, warranties and covenants by the Company, the Sellers and Sundry. The closing of the Acquisition is subject to customary closing conditions and financing and there is no assurance that we will be able to complete the Acquisition. In February and March 2022, Oasis converted an aggregate of $482,646 in outstanding principal pursuant to the Oasis Note into 4,739 shares of common stock. In March 2022, FirstFire converted an aggregate of $406,112 in outstanding principal pursuant to the FirstFire Notes into 4,000 shares of common stock. On October 13, 2022, the Company amended its Amended and Restated Certificate of Incorporation to increase to increase the number of authorized shares of the Company’s common stock from 200,000,000 to 1,000,000,000, and in conjunction therewith, to increase the aggregate number of authorized shares to 1,010,000,000 shares. On October 21, 2022, the Board of Directors approved a one-for-100 reverse stock split of its issued and outstanding shares of common stock and a proportional adjustment to the existing conversion ratios for each series of the Company’s preferred stock. The reverse stock split became effective as of November 3, 2022. Accordingly, all share and per share amounts for all periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect this reverse stock split and adjustment of the preferred stock conversion ratios.

SUMMARY OF SIGNIFICANT ACCOU_17

SUMMARY OF SIGNIFICANT ACCOU_18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Sep. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of financial assets and liabilities measured at fair value on recurring basis	Fair Value Measurements as of September 30, 2022 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ — $ — $ — Contingent consideration — — 18,597,831 18,597,831 Derivative liability — — 1,690,807 1,690,807 $ — $ — $ 20,288,638 $ 20,288,638 Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ 18,223 $ — $ 18,223 Contingent consideration — — 12,179,476 12,179,476 Derivative liability — — 2,294,720 2,294,720 $ — $ 18,223 $ 14,474,196 $ 14,492,419	Fair Value Measurements as of December 31, 2021 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ 18,223 $ — $ 18,223 Contingent consideration — — 12,179,476 12,179,476 Derivative liability — — 2,294,720 2,294,720 $ — $ 18,223 $ 14,474,196 $ 14,492,419 Fair Value Measurements as of December 31, 2020 Using: Level 1 Level 2 Level 3 Total Liabilities: Warrant liability $ — $ — $ 6,265 $ 6,265 $ — $ — $ 6,265 $ 6,265
Schedule of changes in acquisition-related contingent consideration	Contingent Consideration Liability Outstanding as of December 31, 2021 $ 12,179,476 Change in fair value 6,418,355 Outstanding as of September 30, 2022 $ 18,597,831 Bailey $ 10,698,475 Harper & Jones 7,899,356 $ 18,597,831	Contingent Consideration Liability Balance as of December 31, 2020 $ — Initial recognition in connection with acquisition of Harper & Jones 3,421,516 Stock price guarantee per consulting agreement 67,000 Conversion into shares (73,500) Change in fair value 8,764,460 Outstanding as of December 31, 2021 $ 12,179,476
Schedule of changes in derivative liability	Derivative Liability Outstanding as of December 31, 2021 $ 2,294,720 Issuane of convertible notes 559,957 Conversion of underlying notes into common stock (369,393) Change in fair value (794,477) Outstanding as of September 30, 2022 $ 1,690,807	Derivative Liability Outstanding as of December 31, 2020 $ — Initial fair value on issuance of convertible note 3,204,924 Change in fair value (910,204) Outstanding as of December 31, 2021 $ 2,294,720
Schedule of inventory	September 30, December 31, 2022 2021 Raw materials $ 435,025 $ 292,167 Work in process 256,078 242,673 Finished goods 1,964,248 2,220,519 Inventory $ 2,655,352 $ 2,755,358
Schedule of potentially dilutive items outstanding	September 30, 2022 2021 Convertible notes 1,177,305 22,404 Series A convertible preferred stock 108 — Common stock warrants 132,114 35,913 Stock options 38,951 38,751 Total potentially dilutive shares 1,348,477 97,069	December 31, 2021 2020 Convertible notes 497,912 — Series Seed Preferred Stock (convertible to common stock) — 20,714,518 Series A Preferred Stock (convertible to common stock) — 5,654,072 Series A-2 Preferred Stock (convertible to common stock) — 5,932,742 Series CF Preferred Stock (convertible to common stock) — 836,331 Series A-3 Preferred Stock (convertible to common stock) — 9,032,330 Series B Preferred Stock (convertible to common stock) — 20,754,717 Common stock warrants 35,801 9,145 Preferred stock warrants — 806,903 Stock options 38,951 11,631 Total potentially dilutive shares 122,664 63,752,389

DUE FROM FACTOR (Tables)_2

DUE FROM FACTOR (Tables)	9 Months Ended	12 Months Ended
DUE FROM FACTOR (Tables)	Sep. 30, 2022	Dec. 31, 2021
DUE FROM FACTOR
Schedule of due to/ from factor	September 30, December 31, 2022 2021 Outstanding receivables: $ 423,984 $ 579,295 Without recourse 83,224 361,584 With recourse 182,352 121,617 Advances (50,779) (77,208) Credits due customers $ 638,781 $ 985,288	December 31, 2021 2020 Outstanding receivables: Without recourse $ 579,295 $ 151,158 With recourse 361,584 42,945 Advances 121,617 56,246 Credits due customers (77,208) (40,316) $ 985,288 $ 210,033

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Sep. 30, 2022	Dec. 31, 2021
GOODWILL AND INTANGIBLE ASSETS
Summary of amortized and indefinite-lived intangible assets	Gross Accumulated Carrying Amount Amortization Value Amortized: Customer relationships $ 6,453,750 (3,062,794) $ 3,390,956 6,453,750 (3,062,794) 3,390,956 Indefinite-lived: Brand name $ 7,836,920 — 7,836,920 $ 14,290,670 $ (3,062,794) $ 11,227,876	Gross Accumulated Carrying Amount Amortization Value Amortized: Customer relationships $ 6,453,750 $ (1,449,357) $ 5,004,393 6,453,750 (1,449,357) 5,004,393 Indefinite-lived: Brand name $ 7,836,920 — 7,836,920 $ 14,290,670 $ (1,449,357) $ 12,841,313
Summary of future amortization expense		Year Ending December 31, 2022 2,151,250 2023 1,830,417 2024 1,022,726 $ 5,004,393

LIABILITIES AND DEBT (Tables)_2

LIABILITIES AND DEBT (Tables)	9 Months Ended	12 Months Ended
LIABILITIES AND DEBT (Tables)	Sep. 30, 2022	Dec. 31, 2021
LIABILITIES AND DEBT
Schedule of accrued expenses and other liabilities	September 30, December 31, 2022 2021 Accrued expenses $ 896,043 $ 213,740 Reserve for returns 24,673 33,933 Payroll related liabilities 2,602,800 1,204,665 Sales tax liability 298,149 268,723 Due to seller — 396,320 Other liabilities 130,702 119,764 $ 3,952,366 $ 2,237,145	December 31, 2021 2020 Accrued expenses $ 213,740 $ 92,074 Reserve for returns 33,933 5,229 Payroll related liabilities 1,204,665 843,704 Sales tax liability 268,723 196,410 Due to seller 396,320 — Other liabilities 119,764 108,230 $ 2,237,145 $ 1,245,646
Schedule of the Oasis and First Fire Notes		The following is a summary of the Oasis and FirstFire Notes for the year ended December 31, 2021: Unamortized Convertible Note Principal Debt Discount Payable, Net Balance, December 31, 2020 $ — $ — $ — Issuance of Oasis note, net of issuance costs 5,265,000 (715,000) 4,550,000 Issuance of FirstFire First note, net of issuance costs 1,575,000 (315,000) 1,260,000 Issuance of Second FirstFire note, net of issuance costs 2,625,000 (530,000) 2,095,000 Derivative liability in connection with notes — (3,204,924) (3,204,924) Amortization of debt discount — 801,538 801,538 Balance, December 31, 2021 $ 9,465,000 $ (3,963,386) $ 5,501,614

SHARE-BASED PAYMENTS (Tables)_2

SHARE-BASED PAYMENTS (Tables)	9 Months Ended	12 Months Ended
SHARE-BASED PAYMENTS (Tables)	Sep. 30, 2022	Dec. 31, 2021
SHARE-BASED PAYMENTS
Schedule of fair value measurement inputs and valuation techniques		Year Ended December 31, 2020 Risk Free Interest Rate 1.54 – 1.59% Expected Dividend Yield 0.00% Expected Volatility 58.0 – 100% Expected Life (years) 5 – 10
Summary of information related to common stock and preferred stock warrants	Common Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2021 35,801 $ 412.00 Granted 96,313 30.71 Exercised — Forfeited — Outstanding – September 30, 2022 132,114 $ 134.13 Exercisable at September 30, 2022 104,459 $ 166.65	Common Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2019 4,180 $ 281 Granted 4,966 252 Exercised — — Forfeited — — Outstanding – December 31, 2020 9,146 $ 266 Granted 30,120 458 Conversion of preferred stock warrants upon IPO 516 766 Exercised (3,869) 457 Forfeited (112) 766 Outstanding – December 31, 2021 35,801 $ 412 Exercisable at December 31, 2020 9,146 $ 266 Exercisable at December 31, 2021 35,801 $ 412 Preferred Weighted Stock Average Warrants Exercise Price Outstanding – December 31, 2019 806,903 $ 0.49 Outstanding – December 31, 2020 806,903 $ 0.49 Converted to common stock warrants upon IPO (806,903) 0.49 Exercised — — Forfeited — — Outstanding – December 31, 2021 — $ — Exercisable at December 31, 2021 — $ —
Summary of information related to stock options under stock plan		Weighted Average Options Exercise Price Outstanding – December 31, 2019 10,842 $ 2.50 Granted 917 94 Exercised — — Forfeited (128) $ 328 Outstanding – December 31, 2020 11,631 $ 234 Granted 27,320 415 Exercised — — Forfeited — — Outstanding – December 31, 2021 38,951 $ 362 Exercisable at December 31, 2020 8,810 $ 234 Exercisable at December 31, 2021 31,646 $ 359 Weighted average duration (years) to expiration of outstanding options at December 31, 2021 8.00
Schedule of assumptions utilized for option grants		Year Ended December 31, 2021 2020 Risk Free Interest Rate 0.34% – 0.85% 0.42% – 0.51% Expected Dividend Yield 0.00% 0.00% Expected Volatility 58.00% 58.00% Expected Life (years) 5.18 6.25

NATURE OF OPERATIONS (Details_2

NATURE OF OPERATIONS (Details)	Aug. 30, 2021	May 18, 2021
Harper & Jones LLC
NATURE OF OPERATIONS
Percentage of equity acquired		100%
Stateside
NATURE OF OPERATIONS
Percentage of equity acquired	100%

GOING CONCERN (Details)_2

GOING CONCERN (Details) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
GOING CONCERN (Details) - USD ($)	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Aug. 31, 2021	Aug. 27, 2021
Net loss	$ (4,894,472)	$ (9,533,924)	$ (7,832,942)	$ (8,938,047)	$ (10,697,498)	$ (3,023,935)	$ (22,261,338)	$ (22,659,480)	$ (32,357,957)	$ (10,728,295)
Working capital deficit	$ (40,731,620)						$ (40,731,620)		$ 30,270,932
Equity purchase agreement
Value of common stock to be issued under the agreement											$ 17,500,000	$ 17,500,000

SUMMARY OF SIGNIFICANT ACCOU_19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Oct. 21, 2022	May 12, 2021	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Reverse stock split conversion ratio	0.01	0.064
Cash and cash equivalents in bank deposit			$ 250,000	$ 250,000
Subsequent Events
Summary Of Significant Accounting Policies [Line Items]
Reverse stock split conversion ratio	0.01

SUMMARY OF SIGNIFICANT ACCOU_20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value of Financial Instruments (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Jul. 29, 2022	Dec. 31, 2020
Liabilities:
Warrant liability		$ 18,223		$ 6,265
Contingent consideration	$ 18,597,831	12,179,476
Derivative liability	1,690,807	2,294,720
Total	20,288,638	14,492,419
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Outstanding as of December 31, 2021	12,179,476	0
Change in fair value	6,418,355	8,764,460
Outstanding as of September 30, 2022	18,597,831	12,179,476
Harper & Jones, LLC
Liabilities:
Contingent consideration	7,899,356		$ 7,899,356
Bailey LLC.
Liabilities:
Contingent consideration	10,698,475
Level 2
Liabilities:
Warrant liability		18,223
Total		18,223
Level 3
Liabilities:
Warrant liability				$ 6,265
Contingent consideration	18,597,831	12,179,476
Derivative liability	1,690,807	2,294,720
Total	$ 20,288,638	$ 14,474,196

SUMMARY OF SIGNIFICANT ACCOU_21

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Derivative Liability (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Outstanding as of December 31, 2021	$ 12,179,476	$ 0
Change in fair value	6,418,355	8,764,460
Outstanding as of September 30, 2022	18,597,831	12,179,476
Derivative Liability
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Outstanding as of December 31, 2021	2,294,720
Issuane of convertible notes	559,957	3,204,924
Conversion of underlying notes into common stock	(369,393)
Change in fair value	(794,477)	(910,204)
Outstanding as of September 30, 2022	$ 1,690,807	$ 2,294,720

SUMMARY OF SIGNIFICANT ACCOU_22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Inventory (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Raw materials	$ 435,025	$ 292,167
Work in process	256,078	242,673
Finished goods	1,964,248	2,220,519
Inventory	$ 2,655,352	$ 2,755,358

SUMMARY OF SIGNIFICANT ACCOU_23

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Deferred Offering Costs (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Deferred offering costs capitalized	$ 367,696	$ 367,696	$ 214,647

SUMMARY OF SIGNIFICANT ACCOU_24

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss per Share (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share
Total potentially dilutive shares	1,348,477	97,069	122,664	63,752,389
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share
Total potentially dilutive shares	38,951	38,751	38,951	11,631
Convertible notes
Antidilutive Securities Excluded from Computation of Earnings Per Share
Total potentially dilutive shares	1,177,305	22,404	497,912
Series A convertible preferred stock
Antidilutive Securities Excluded from Computation of Earnings Per Share
Total potentially dilutive shares	108			5,654,072
Common stock warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share
Total potentially dilutive shares	132,114	35,913	35,801	9,145

DUE FROM FACTOR (Details)_2

DUE FROM FACTOR (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Outstanding receivables:
Without recourse	$ 423,984	$ 579,295	$ 151,158
With recourse	83,224	361,584	42,945
Advances	182,352	121,617	56,246
Credits due customers	(50,779)	(77,208)	(40,316)
Due from factor	$ 638,781	$ 985,288	$ 210,033

GOODWILL AND INTANGIBLE ASSET_6

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	May 31, 2021	Feb. 29, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Aug. 31, 2021	Aug. 30, 2021	Feb. 12, 2020
Indefinite-lived Intangible Assets
Goodwill acquired	$ 9,681,548	$ 6,479,218
Gross Amount			$ 6,453,750		$ 6,453,750		$ 6,453,750
Accumulated Amortization			(3,062,794)		(3,062,794)		(1,449,357)
Carrying Value			3,390,956		3,390,956		5,004,393	$ 5,004,393
Indefinite-lived			14,290,670		14,290,670		14,290,670
Intangible assets, net			11,227,876		11,227,876		12,841,313	7,494,667
Amortization expense			537,813	$ 355,808	1,613,438	$ 590,711	1,128,524	320,833
Goodwill			18,264,822		18,264,822		18,264,822	$ 6,479,218
Bailey
Indefinite-lived Intangible Assets
Goodwill acquired		$ 6,479,218
Goodwill											$ 6,479,218
H&J acquisition
Indefinite-lived Intangible Assets
Goodwill acquired	$ 9,681,548
Stateside
Indefinite-lived Intangible Assets
Goodwill							493,791		$ 2,104,056	$ 2,104,056
Customer relationships
Indefinite-lived Intangible Assets
Gross Amount			6,453,750		6,453,750		6,453,750
Accumulated Amortization			(3,062,794)		(3,062,794)		(1,449,357)
Carrying Value			3,390,956		3,390,956		5,004,393
Brand name
Indefinite-lived Intangible Assets
Indefinite-lived			$ 7,836,920		$ 7,836,920		7,836,920
Intangible assets, net							$ 7,836,920

LIABILITIES AND DEBT - Accrue_2

LIABILITIES AND DEBT - Accrued Expenses and Other Liabilities (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
LIABILITIES AND DEBT
Accrued expenses	$ 896,043	$ 213,740	$ 92,074
Reserve for returns	24,673	33,933	5,229
Payroll related liabilities	2,602,800	1,204,665	843,704
Sales tax liability	298,149	268,723	196,410
Due to seller		396,320
Other liabilities	130,702	119,764	108,230
Accrued expenses and other liabilities, Total	3,952,366	2,237,145	1,245,646
Estimated penalties associated with accrued payroll taxes	$ 262,000	$ 262,000	$ 152,000

LIABILITIES AND DEBT - Ventur_2

LIABILITIES AND DEBT - Venture Debt (Details) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Nov. 16, 2021

Sep. 29, 2021

Feb. 28, 2022

Jul. 31, 2021

May 31, 2021

Mar. 31, 2017

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2022

Sep. 30, 2021

Dec. 31, 2021

Dec. 31, 2020

Dec. 31, 2019

Sep. 29, 2022

Jun. 30, 2022

Line of Credit Facility

Gross proceeds received

$ 237,500

$ 2,779,910

$ 1,701,044

Gross loan

1,459,211

Warrants granted

3,550

319

Warrants value

$ 1,622,350

$ 145,696

Interest expense

$ 427,700

$ 825,219

$ 770,277

Interest expense and effective interest rate

13.70%

14.60%

Outstanding principal amount of debt converted

1,432,979

Common stock warrants

Line of Credit Facility

Warrants granted

4,935

Warrants and rights outstanding term

10 years

Warrants value

$ 184,191

Note Warrant

Line of Credit Facility

Percentage diluted capitalization

Principal loaned under the agreement

1.358%

Principal loaned under the agreement

$ 1,000,000

Loan fees and discounts from warrants were amortized to interest expense

$ 147,389

241,878

Loan fees and discounts from warrants unamortized balance

147,389

Venture Debt

Line of Credit Facility

Interest expense

$ 191,152

$ 189,096

573,455

$ 591,123

Interest expense and effective interest rate

12.20%

13.40%

Venture Debt | Black Oak SPA

Line of Credit Facility

Outstanding principal amount of debt converted

$ 6,251,755

Accrued interest

$ 269,880

269,880

$ 48,245

Venture Debt | Note Warrant

Line of Credit Facility

Loan fees and discounts from warrants were amortized to interest expense

12,500

$ 147,389

Loan fees and discounts from warrants unamortized balance

$ 0

Venture Debt | Secured Debt

Line of Credit Facility

Gross proceeds received

$ 237,500

Maximum borrowing capacity

$ 4,000,000

Amended Venture Debt | Secured Debt

Line of Credit Facility

Loan fees

$ 12,500

Gross loan

$ 6,001,755

$ 6,251,755

Maximum borrowing capacity

$ 6,000,000

Loan bears interest rate

12.50%

Compounded monthly fees

$ 5,000

Amended Venture Debt | Secured Debt | Follow-On Public Offering

Line of Credit Facility

Line of credit facility, frequency of payments

$3,000,000

Line of credit facility days

5 days

Amended Venture Debt | Secured Debt | Secondary Follow-On Public Offering Prior To September 30 2021

Line of Credit Facility

Loan payment

$ 3,000,000

Line of credit facility days

5 days

Amended Venture Debt | Secured Debt | Secondary Follow-On Public Offering After September 30 2021

Line of Credit Facility

Loan payment

$ 300,000

LIABILITIES AND DEBT - Conver_3

LIABILITIES AND DEBT - Convertible Debt (Details)	12 Months Ended
LIABILITIES AND DEBT - Convertible Debt (Details)	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($) shares	Dec. 31, 2019 USD ($) item $ / shares	Sep. 30, 2022 USD ($)
Convertible Debt 2020 Regulation CF Offering
Debt Instrument
Outstanding principal and accrued interest upon closing of IPO		$ 16,942
Conversion of shares \| shares		3,197
Convertible Debt 2020 Regulation CF Offering \| Promissory note
Debt Instrument
Issuance costs		$ 69,627
Amortization of debt issuance costs	$ 27,894
Convertible Debt 2020 Regulation D Offering
Debt Instrument
Outstanding principal and accrued interest upon closing of IPO	100,000	$ 185,000		$ 100,000
Amortization of debt issuance costs	100,000
Default interest expense	$ 132,609
Convertible Debt 2020 Regulation D Offering \| Promissory note
Debt Instrument
Debt instrument term	9 months
Issuance costs	$ 100,000
Gross proceeds from converted debt conversion	$ 10,000,000
Converted percentage of IPO price	50%
Common stock warrants issued \| shares	5
Convertible Debt 2019 Regulation D Offering \| Promissory note
Debt Instrument
Debt instrument term			36 months
Debt conversion share price triggering conversion \| $ / shares			$ 219
Debt conversion based on value of the principle \| item			2
Valuation cap			$ 9,000,000

LIABILITIES AND DEBT - Conver_4

LIABILITIES AND DEBT - Convertible Promissory Note (Details)						1 Months Ended	3 Months Ended	9 Months Ended		12 Months Ended
	Jul. 28, 2022 USD ($)	Jul. 22, 2022 USD ($)	Apr. 08, 2022 USD ($) $ / shares shares	Nov. 16, 2021 USD ($) item D $ / shares	Oct. 01, 2021 USD ($) item D $ / shares	Apr. 30, 2020 USD ($)	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) D $ / shares	Aug. 27, 2021 USD ($)
Debt Instrument
Percentage of annual interest rate								20%
Derivative liability in connection with convertible note								$ 559,957	$ 1,858,887	$ 3,204,924
Repayments of debt								$ 3,068,750	$ 2,002,731
Number of shares resulting from conversion \| shares								24,827
Outstanding principal amount of convertible debt converted								$ 1,432,979
Derivative liability at fair value							$ 1,690,807	1,690,807		2,294,720
Outstanding principal amount								9,907,121		9,465,000
Oasis Note
Debt Instrument
Aggregate principal amount										5,265,000	$ 5,265,000
Debt discount										3,963,386
Amortization of debt discount								7,975,872		801,538
Derivative liability at fair value							1,931,149	1,931,149		$ 3,204,924
Total purchase price											$ 5,000,000
Term of debt										18 months
Threshold percentage of stock price										90%
Number of lowest vwaps \| D										2
Number of consecutive trading days \| D										5
Period not to submit notice										30 days
Minimum conversion amount										$ 500,000
Minimum conversion price \| $ / shares										$ 300
First First Fire Note
Debt Instrument
Aggregate principal amount					$ 1,575,000
Total purchase price					$ 1,500,000
Term of debt					18 months
Threshold percentage of stock price					90%
Number of lowest vwaps \| item					2
Number of consecutive trading days \| D					5
Period not to submit notice					30 days
Minimum conversion amount					$ 500,000
Minimum conversion price \| $ / shares					$ 300
Second First Fire Note
Debt Instrument
Aggregate principal amount				$ 2,625,000
Total purchase price				$ 2,500,000
Threshold percentage of stock price				90%
Number of lowest vwaps \| item				2
Number of consecutive trading days \| D				5
Period not to submit notice				30 days
Minimum conversion amount				$ 500,000
Minimum conversion price \| $ / shares				$ 329
Paycheck Protection Program, Cares Act
Debt Instrument
Aggregate principal amount						$ 203,994
Total purchase price										$ 203,994
Term of debt						2 years
Convertible Promissory Note
Debt Instrument
Amortization of debt discount							$ 1,792,060	$ 4,575,234
Number of shares resulting from conversion \| shares								24,827
Outstanding principal amount of convertible debt converted								$ 1,432,979
Convertible Promissory Note \| Securities Purchase Agreement
Debt Instrument
Aggregate principal amount	$ 1,875,000	$ 1,875,000	$ 3,068,750
Original issue discount	375,000	375,000	613,750
Net proceeds after the original issue discount and fees	$ 1,450,000	$ 1,450,000	2,313,750
Debt discount			755,000
Repayments of debt			3,068,750
April notes
Debt Instrument
Debt discount			$ 98,241
Warrants issued to purchase common stock \| shares			12,577				12,577	12,577
Exercise price of warrants \| $ / shares			$ 122				$ 122	$ 122
July 2022 notes
Debt Instrument
Debt discount							$ 692,299	$ 692,299
Percentage of increase in face value								120%
July 22 notes \| Securities Purchase Agreement
Debt Instrument
Warrants issued to purchase common stock \| shares							41,124	41,124
Exercise price of warrants \| $ / shares							$ 15.20	$ 15.20
July 28 notes \| Securities Purchase Agreement
Debt Instrument
Warrants issued to purchase common stock \| shares							27,655	27,655
Exercise price of warrants \| $ / shares							$ 11.30	$ 11.30

LIABILITIES AND DEBT - Loan P_2

LIABILITIES AND DEBT - Loan Payable - PPP and SBA Loan (Details) - USD ($)		1 Months Ended		12 Months Ended
	Jun. 25, 2020	Apr. 30, 2022	Apr. 30, 2020	Dec. 31, 2021	Sep. 30, 2022	May 31, 2021	Feb. 28, 2021	Dec. 31, 2020
Debt Instrument
Note payable - related party				$ 299,489				$ 137,856
Aggregate of principal amount				72,269
Harper & Jones LLC
Debt Instrument
Note payable - related party				299,489
Aggregate principal amount				$ 153,860	$ 140,928	$ 75,000
Promissory note, annual interest rate (as a percent)				12%		7.76%
Proceeds from loan originations				$ 140,000
Interest rates of notes				12%
Paycheck Protection Program, Cares Act
Debt Instrument
Aggregate principal amount			$ 203,994
Promissory note, annual interest rate (as a percent)			1%
Interest deferral term			6 months
Debt instrument term			2 years
Convertible Note Payable, Net				$ 203,994
Paycheck Protection Program, Cares Act \| Bailey LLC.
Debt Instrument
Aggregate principal amount			$ 1,347,050			$ 204,000	$ 1,347,050
Convertible Note Payable, Net				204,000
Economic Injury Disaster Loan
Debt Instrument
Aggregate principal amount	$ 150,000			$ 148,900	$ 148,900
Promissory note, annual interest rate (as a percent)	3.75%
Debt instrument term	30 years
1st PPP loan \| Bailey LLC.
Debt Instrument
Loan forgiveness amount		$ 413,705
2nd PPP loan \| Bailey LLC.
Debt Instrument
Loan forgiveness amount		$ 1,347,050

LIABILITIES AND DEBT - Promis_2

LIABILITIES AND DEBT - Promissory Note Payable (Details)	1 Months Ended			3 Months Ended		9 Months Ended		12 Months Ended
LIABILITIES AND DEBT - Promissory Note Payable (Details)	Mar. 31, 2022 USD ($)	May 31, 2021 USD ($)	Apr. 30, 2021 USD ($) shares	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Feb. 28, 2021 USD ($)	Apr. 30, 2020 USD ($)
Debt Instrument
Gross proceeds received						$ 237,500		$ 2,779,910	$ 1,701,044
Outstanding balance				$ 1,426,885		1,426,885		2,502,000	992,000
Debt Discount Cost								263,958
Promissory note payable
Debt Instrument
Aggregate principal amount			$ 1,000,000					$ 3,500,000
Gross proceeds received			$ 810,000
Warrants issued \| shares			1,205
Outstanding balance				279,475		279,475
Promissory note payable \| Secondary Public Offering
Debt Instrument
Percentage of outstanding principal								10
Promissory note payable \| Secondary Public Offering \| Maximum
Debt Instrument
Aggregate principal amount								$ 4,000,000
Promissory note payable \| Secondary Public Offering \| Minimum
Debt Instrument
Aggregate principal amount								2,000,000
Promissory note payable \| Bailey LLC.
Debt Instrument
Aggregate principal amount								4,500,000
Repayment of outstanding principal amount		$ 1,000,000
Promissory note payable \| Notes Payable to Banks
Debt Instrument
Interest expense				105,000	$ 105,000	315,000	$ 389,000	494,000	$ 472,500
Promissory note payable \| Notes Payable to Banks \| Bailey LLC.
Debt Instrument
Aggregate principal amount				3,500,000		$ 3,500,000		$ 3,500,000
Paycheck Protection Program, Cares Act
Debt Instrument
Aggregate principal amount											$ 203,994
Paycheck Protection Program, Cares Act \| Bailey LLC.
Debt Instrument
Aggregate principal amount		$ 204,000								$ 1,347,050	$ 1,347,050
Merchant Cash Advances
Debt Instrument
Aggregate principal amount	$ 500,000
Repayment of outstanding principal amount	1,065,000
Gross proceeds received	250,000
Net proceeds	22,500
Additional short term advances				$ 607,860
Merchant Cash Advances \| Common Stock
Debt Instrument
Net proceeds	$ 727,500

STOCKHOLDERS' DEFICIT (Detail_2

STOCKHOLDERS' DEFICIT (Details)									1 Months Ended		3 Months Ended		9 Months Ended	12 Months Ended
STOCKHOLDERS' DEFICIT (Details)	Oct. 21, 2022	Sep. 29, 2022 USD ($) $ / shares shares	Aug. 31, 2022 USD ($) shares	May 10, 2022 USD ($) shares	May 05, 2022 $ / shares shares	Sep. 29, 2021 USD ($)	May 13, 2021 USD ($) $ / shares shares	May 12, 2021	Sep. 30, 2022 USD ($) shares	Aug. 31, 2022 USD ($) shares	Sep. 30, 2022 USD ($) shares	Jun. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($) shares	Oct. 13, 2022 shares	Oct. 12, 2022 shares
Class of Stock
Outstanding principal amount of convertible debt converted \| $													$ 1,432,979
Number of share sold or issued on closing of Public Offering															0
Proceeds from issuance of common stock \| $				$ 8,100,000
Net proceeds of after deducting underwriting discounts and commissions \| $				700,000
Direct offering expenses \| $				$ 500,000
Value of shares issued \| $															$ 451,603
Common stock issued pursuant to consulting agreement (in shares)									750
Common stock issued pursuant to consulting agreement \| $									$ 123,000		$ 123,000	$ 183,000		$ 595,500
Number of shares resulting from conversion													24,827
Common stock, Shares authorized (in shares)																	200,000,000
Reverse stock split conversion ratio	0.01							0.064
Subsequent event
Class of Stock
Common stock, Shares authorized (in shares)																1,000,000,000	200,000,000
Aggregate number of authorized shares (in shares)																1,010,000,000
Reverse stock split conversion ratio	0.01
Venture Debt \| Black Oak SPA
Class of Stock
Outstanding principal amount of convertible debt converted \| $						$ 6,251,755
Series A Convertible Preferred Stock
Class of Stock
Preferred stock, shares outstanding									6,300		6,300		6,300	0
Shares designated (in shares)		6,800
Stated Value \| $		$ 1,000							$ 1		$ 1		$ 1
Conversion price (in dollars per share) \| $ / shares		$ 9.30
Series A Convertible Preferred Stock \| Venture Debt \| Black Oak SPA
Class of Stock
Number of shares resulting from conversion		6,300
Debt conversion price (in dollars per share) \| $ / shares		$ 1,000
Series A preferred stock
Class of Stock
Preferred stock, shares outstanding									1		1		1	0	5,654,072
Stated Value \| $															$ 565
Series A preferred stock \| Chief Executive Officer
Class of Stock
Number of share sold or issued on closing of Public Offering			1							1
Value of shares issued \| $			$ 25,000							$ 25,000
Preferred stock, shares outstanding			250,000,000							250,000,000
Initial Public Offering
Class of Stock
Share price \| $ / shares					$ 2.50		$ 4.15
Number of shares agreed to issued and sell					373,898
Issue price (in dollars per share) \| $ / shares					$ 2.30
Number of option days granted to purchase an additional shares					45 days
Number of share sold or issued on closing of Public Offering				373,898			24,096
Maximum number of additional shares allowed to purchase within 45 option days					56,085
Gross proceeds from the offering \| $				$ 9,300,000
Proceeds from issuance of common stock \| $							$ 8,600,000

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - Due to Related Parties (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Advances
Due to related parties
Advance due to related parties	$ 104,568	$ 104,568	$ 194,568
Accrued Salary
Due to related parties
Advance due to related parties	$ 120,350	120,350
Expense Reimbursements
Due to related parties
Advance due to related parties		$ 126,706	$ 246,885

RELATED PARTY TRANSACTIONS - _3

RELATED PARTY TRANSACTIONS - Note Payable (Details) - USD ($)		1 Months Ended	12 Months Ended
	Aug. 31, 2022	Aug. 31, 2022	Dec. 31, 2020	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Related Party Transaction
Number of share sold or issued on closing of Public Offering			0
Value of shares issued			$ 451,603
Chief Executive Officer
Related Party Transaction
Due to related parties				$ 0	$ 25,000
Chief Executive Officer \| Series A preferred stock
Related Party Transaction
Number of share sold or issued on closing of Public Offering	1	1
Value of shares issued	$ 25,000	$ 25,000
Notes Payable, Other Payables \| Chief Executive Officer \| Note Payable, Chief Executive Officer
Related Party Transaction
Aggregate principal amount				$ 140,928		$ 299,489

SHARE-BASED PAYMENTS - Common_3

SHARE-BASED PAYMENTS - Common Stock Warrants - General Information (Details) - $ / shares	May 10, 2022	Sep. 30, 2022	Apr. 08, 2022
April notes
Class of Warrant or Right
Number of common shares to be acquired on exercise of warrants		12,577	12,577
Warrants exercise price		$ 122	$ 122
July 22 notes \| Securities Purchase Agreement
Class of Warrant or Right
Number of common shares to be acquired on exercise of warrants		41,124
Warrants exercise price		$ 15.20
July 28 notes \| Securities Purchase Agreement
Class of Warrant or Right
Number of common shares to be acquired on exercise of warrants		27,655
Warrants exercise price		$ 11.30
Underwriters Warrants
Class of Warrant or Right
Number of common shares to be acquired on exercise of warrants	14,956
Percentage of initial exercise price representing the public offering price	130%
Warrants exercise price	$ 32.50

SHARE-BASED PAYMENTS - Stock-_2

SHARE-BASED PAYMENTS - Stock-based Compensation - Stock options granted (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award
Total grant-date fair value of the options granted					$ 4,696,605	$ 46,253
Option outstanding	38,951		38,951		38,951	11,631	10,842
Option outstanding exercise price (in dollars per share)	$ 362.11		$ 362.11		$ 362.11	$ 234	$ 2.50
Option exercisable	34,073		34,073		31,646	8,810
Stock-based compensation expense	$ 110,092	$ 134,113	$ 368,944	$ 4,155,641
Unrecognized compensation cost related to non-vested stock option	$ 688,092		$ 688,092		$ 1,057,036
Share-based arrangement, non-vested weighted average period			1 year 6 months 21 days		2 years 3 months 10 days
Sales and Marketing Expense
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation expense			$ 43,196	$ 5,375,550	$ 551,948	$ 0
General and Administrative Expense.
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation expense					$ 3,325,897	$ 144,775

SHARE-BASED PAYMENTS - Warran_2

SHARE-BASED PAYMENTS - Warrants Roll Forward (Details) - Common stock warrants - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Class of Warrant or Right
Warrant Outstanding Beginning Balance	35,801	9,146	4,180
Granted	96,313	30,120	4,966
Exercised		(3,869)
Forfeited		(112)
Warrant Outstanding Ending Balance	132,114	35,801	9,146
Common Stock Warrants Exercisable	104,459	35,801	9,146
Weighted Average Exercise Price Outstanding Beginning Balance	$ 412	$ 266	$ 281
Granted	30.71	458	252
Weighted Average Exercise Price Outstanding Ending Balance	134.13	412	266
Weighted Average Exercise Price Exercisable	$ 166.65	$ 412	$ 266

LEASE OBLIGATIONS (Details)_2

LEASE OBLIGATIONS (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
LEASE OBLIGATIONS (Details) - USD ($)	Apr. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Operating lease agreements
Rent expense	$ 17,257	$ 267,041	$ 246,103	$ 736,523	$ 551,944	$ 816,790	$ 541,146
Security deposit	$ 19,500
Right of use asset		$ 152,387		152,387
Discount rate	6%
Maximum Rent base						6,500
Minimum Rent base						3,400
Accounting Standards Update 2016-02
Operating lease agreements
Operating lease liability	$ 250,244
Right of use asset	$ 250,244
Stateside
Operating lease agreements
Maximum Rent base				9,000		9,000
Minimum Rent base				$ 3,100		$ 3,100

CONTINGENCIES (Details)_2

CONTINGENCIES (Details)					1 Months Ended				12 Months Ended
CONTINGENCIES (Details)	Dec. 21, 2020 USD ($)	Sep. 24, 2020 USD ($)	Mar. 25, 2020 USD ($) item	Feb. 28, 2020 USD ($)	Feb. 28, 2022 item	Dec. 31, 2021 USD ($)	Mar. 31, 2021 USD ($) item	Aug. 31, 2020 USD ($) item	Dec. 31, 2021 USD ($)
Litigation Matters
Settlement amount payable to vendor			$ 37,000
Number of monthly payments to be made \| item			10
Judgement received									$ 469,000
Lawsuits filed related to prior services rendered
Litigation Matters
Damages sought							$ 96,900	$ 96,900
Number of lawsuits filed \| item							2	2
Number of lawsuit settled \| item					1
Non-payment of trade payables
Litigation Matters
Damages sought			$ 492,390	$ 123,000
Non-payment of trade payables \| Lawsuits filed related to prior services rendered
Litigation Matters
Damages sought		$ 481,000
Additional damages sought		$ 296,000
Judgement received						$ 469,000
Reimbursement Of Investment
Litigation Matters
Damages sought	$ 100,000

SUBSEQUENT EVENTS (Details)_2

SUBSEQUENT EVENTS (Details)

Dec. 30, 2022 USD ($)

Dec. 29, 2022 USD ($) D $ / shares shares

Nov. 29, 2022 USD ($) $ / shares shares

Oct. 21, 2022

Oct. 13, 2022 USD ($) $ / shares shares

Oct. 01, 2022 USD ($) shares

Sep. 30, 2022 $ / shares shares

Jun. 30, 2022 $ / shares shares

Mar. 31, 2022 $ / shares shares

Jan. 18, 2022 USD ($) $ / shares shares

May 12, 2021

Oct. 12, 2022 shares

May 05, 2022 $ / shares

Dec. 31, 2021 USD ($) $ / shares shares

May 13, 2021 $ / shares shares

Dec. 31, 2020 $ / shares shares

Subsequent Event

Common stock, share authorized (in shares) | shares

200,000,000

Reverse stock split conversion ratio

0.01

0.064

Common Stock

Subsequent Event

Shares, par value (in dollars per share) | $ / shares

$ 0.0001

Common stock, share authorized (in shares) | shares

1,000,000,000

110,000,000

Subsequent event

Subsequent Event

Common stock, share authorized (in shares) | shares

1,000,000,000

200,000,000

Aggregate number of authorized shares (in shares) | shares

1,010,000,000

Reverse stock split conversion ratio

0.01

Subsequent event | Sundry

Subsequent Event

Cash consideration used to pay off outstanding indebtedness of acquiree

$ 900,000

Consideration in promissory notes

$ 5,500,000

Shares, par value (in dollars per share) | $ / shares

$ 0.0001

Buyer Shares, issuance price (in dollars per share) | $ / shares

$ 11

Promissory note, annual interest rate (as a percent)

Consideration in paid in shares

1,000,000

$ 1,000,000

Consideration in cash

$ 7,500,000

7,500,000

Subsequent event | Sundry | George Levy And Matthieu Leblan [Member]

Subsequent Event

Consideration in cash

5,000,000

Subsequent event | Sundry | George Levy

Subsequent Event

Consideration in cash

2,500,000

Subsequent event | Sundry | Matthieu Leblan

Subsequent Event

Consideration in cash

2,500,000

Subsequent event | Sundry | Jenny Murphy and Elodie Crichi

Subsequent Event

Consideration in promissory notes

5,500,000

Consideration in cash

$ 1,600,000

Subsequent event | Membership interest purchase agreement | Sundry

Subsequent Event

Consideration in promissory notes

$ 20,000,000

Value of shares of common stock transferred | shares

2,500,000

7,500,000

Round off value of Volume-Weighted Average | $ / shares

$ 0.0001

Trading day period

30 days

Volume-Weighted Average | $ / shares

$ 1.59

$ 159

Escrow deposit

$ 2,000,000

Consideration in cash

$ 34,000,000

Subsequent event | Securities Purchase Agreement

Subsequent Event

Warrants issued to purchase common stock | shares

60,000

Warrants exercisable | shares

469,480

Warrants exercise price | $ / shares

$ 4.26

Warrants exercisable term

5 years

Subsequent event | Common Stock

Subsequent Event

Converted common stock value

$ 9,000,000

Converted common stock shares | shares

1,970,357

Promissory Note | Subsequent event | Sundry

Subsequent Event

Promissory note, annual interest rate (as a percent)

Promissory Note | Subsequent event | Securities Purchase Agreement

Subsequent Event

Promissory note, annual interest rate (as a percent)

20%

Percentage of original issue discount.

20%

Aggregate principal amount

$ 4,000,000

Aggregate subscription amount

$ 3,200,000

Percent of increase in face value

120%

Minimum threshold days required for conversion | D

Promissory note

Subsequent Event

Total purchase price

$ 9,465,000

Initial Public Offering

Subsequent Event

Warrants issued to purchase common stock | shares

27,711

Share price | $ / shares

$ 2.50

$ 4.15

Over-allotment option

Subsequent Event

Warrants issued to purchase common stock | shares

3,614

Class B Warrants [Member] | Subsequent event | Securities Purchase Agreement

Subsequent Event

Warrants exercise price | $ / shares

$ 5.25

Warrants exercisable term

5 years

Class C Warrants [Member] | Subsequent event | Securities Purchase Agreement

Subsequent Event

Warrants exercise price | $ / shares

$ 5.25

Warrants exercisable term

13 months

Statement Scenario One [Member] | Subsequent event | Securities Purchase Agreement

Subsequent Event

Share price | $ / shares

$ 5.50

Statement Scenario One [Member] | Subsequent event | Common Stock | Securities Purchase Agreement

Subsequent Event

Shares, par value (in dollars per share) | $ / shares

$ 0.0001

Aggregate number of authorized shares (in shares) | shares

168,000

Statement Scenario One [Member] | Class B Warrants [Member] | Subsequent event | Securities Purchase Agreement

Subsequent Event

Warrants issued to purchase common stock | shares

168,000

Statement Scenario One [Member] | Class C Warrants [Member] | Subsequent event | Securities Purchase Agreement

Subsequent Event

Warrants issued to purchase common stock | shares

168,000

Statement Scenario Two [Member] | Subsequent event | Securities Purchase Agreement

Subsequent Event

Warrants issued to purchase common stock | shares

1,650,181

Share price | $ / shares

$ 5.50

Warrants exercise price | $ / shares

$ 0.0001

Aggregate gross proceeds from Offering

$ 10,000,000

Statement Scenario Two [Member] | Class B Warrants [Member] | Subsequent event | Securities Purchase Agreement

Subsequent Event

Warrants issued to purchase common stock | shares

1,650,181

Statement Scenario Two [Member] | Class C Warrants [Member] | Subsequent event | Securities Purchase Agreement

Subsequent Event

Warrants issued to purchase common stock | shares

1,650,181

Statement Scenario Two [Member] | Pre-Funded Warrants [Member] | Subsequent event | Securities Purchase Agreement

Subsequent Event

Warrants exercisable | shares

1,650,181

Debt or Equity Financing of Less Than $4,000,000 [Member] | Promissory Note | Subsequent event | Securities Purchase Agreement

Subsequent Event

Percentage of notes required to repay

50%

Debt or Equity Financing of Less Than $4,000,000 [Member] | Minimum | Subsequent event

Subsequent Event

Debt or equity financing

$ 4,000,000

Debt or Equity Financing of $4,000,000 or Greater [Member] | Promissory Note | Subsequent event | Securities Purchase Agreement

Subsequent Event

Percentage of notes required to repay

100%

Debt or Equity Financing of $4,000,000 or Greater [Member] | Maximum | Subsequent event

Subsequent Event

Debt or equity financing

$ 4,000,000