ToughBuilt Industries (TBLT) 10-K20 Dec 242023 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2023	Dec. 20, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Documents Incorporated by Reference [Text Block]	None
Entity Information [Line Items]
Entity Registrant Name	TOUGHBUILT INDUSTRIES, INC.
Entity Central Index Key	0001668370
Entity File Number	001-38739
Entity Tax Identification Number	46-0820877
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Public Float			$ 7,749,742
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	8669 Research Drive
Entity Address, City or Town	Irvine
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92618
Entity Phone Fax Numbers [Line Items]
City Area Code	(949)
Local Phone Number	528-3100
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		1,443,125
Common Stock
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock
Trading Symbol	TBLT
Security Exchange Name	NONE
Series A Warrants
Entity Listings [Line Items]
Title of 12(b) Security	Series A Warrants
Trading Symbol	TBLTW
Security Exchange Name	NONE

Audit Information

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2023
Auditor [Table]
Auditor Name	Marcum llp
Auditor Firm ID	688
Auditor Location	Costa Mesa, California

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash	$ 1,152,540	$ 2,564,237
Accounts receivable, net of allowance for credit losses of $487,342 and $13,000 at December 31, 2023 and 2022, respectively	10,239,570	16,810,659
Inventory	21,941,803	40,365,286
Prepaid and other current assets	168,122	369,792
Total Current Assets	33,502,035	60,109,974
Property and equipment, net	13,776,672	17,500,383
Right of use assets	2,833,268	4,415,859
Other assets	1,678,209	1,890,780
Total Assets	51,790,184	83,916,996
Current Liabilities
Accounts payable	46,954,346	28,571,272
Accrued expenses	5,277,503	3,010,914
Short term lease liability	1,512,503	959,630
Short term loan payable	288,588	973,583
Warrant and preferred investment option liabilities	4,120,593	16,116,273
Total Current Liabilities	60,123,633	50,731,672
Long term lease liability	1,387,578	3,477,380
Total Liabilities	61,511,211	54,209,052
Shareholders’ Equity (Deficit)
Common stock, $0.0001 par value, 200,000,000 shares authorized, 567,927 shares and 216,600 shares issued and outstanding at December 31, 2023 and December 31, 2022, respectively	57	22
Additional paid-in capital	181,598,810	174,660,975
Accumulated other comprehensive income	82,472
Accumulated deficit	(191,402,366)	(144,953,053)
Total Shareholders’ Equity (Deficit)	(9,721,027)	29,707,944
Total Liabilities and Shareholders’ Equity (Deficit)	51,790,184	83,916,996
Related Party
Current Liabilities
Related party payables	1,970,100	1,100,000
Series C Preferred Stock
Shareholders’ Equity (Deficit)
Preferred stock value
Series D Preferred Stock
Shareholders’ Equity (Deficit)
Preferred stock value
Series E Preferred Stock
Shareholders’ Equity (Deficit)
Preferred stock value
Series F Preferred Stock
Shareholders’ Equity (Deficit)
Preferred stock value
Series G Preferred Stock
Shareholders’ Equity (Deficit)
Preferred stock value
Series H Preferred Stock
Shareholders’ Equity (Deficit)
Preferred stock value

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Allowance for credit losses (in Dollars)	$ 487,342	$ 13,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	567,927	216,600
Common stock, shares outstanding	567,927	216,600
Series C Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	4,268	4,268
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series D Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 1,000	$ 1,000
Preferred stock, shares authorized	5,775	5,775
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series E Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	15	15
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series F Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	2,500	2,500
Preferred stock, shares issued	2,500	2,500
Preferred stock, shares outstanding	2,500	2,500
Series G Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	2,500	2,500
Preferred stock, shares issued	2,500	2,500
Preferred stock, shares outstanding	2,500	2,500
Series H Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	50,000	50,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Revenues, net of allowances
Total revenues, net of allowances	$ 76,271,822	$ 95,253,767
Cost of Goods Sold
Total cost of goods sold	59,866,140	70,042,504
Gross profit	16,405,682	25,211,263
Operating expenses:
Selling, general and administrative	56,044,334	66,189,907
Impairment of property and equipment	5,583,290
Research and development	11,996,000	11,296,948
Total operating expenses	73,623,624	77,486,855
Loss from operations	(57,217,942)	(52,275,592)
Other income (expense)
Inducement expense	(6,373,353)
Interest expense	(1,701,113)	(1,914,120)
Change in fair value of warrant and preferred investment option liability	19,381,313	16,763,205
Warrant issuance cost	(538,218)	(1,868,766)
Total other income	10,768,629	12,980,319
Net loss before provision for income tax	(46,449,313)	(39,295,273)
Provision for income tax
Net loss	(46,449,313)	(39,295,273)
Common stock deemed dividend		(7,467,200)
Net loss attributable to common stockholders	$ (46,449,313)	$ (46,762,473)
Basic net loss per share attributed to common stockholders (in Dollars per share)	$ (122.12)	$ (461.14)
Diluted net loss per share attributed to common stockholders (in Dollars per share)	$ (122.12)	$ (461.14)
Weighted average number of shares outstanding - Basic (in Shares)	380,344	101,405
Weighted average number of shares outstanding - Diluted (in Shares)	380,344	101,405
Metal Goods
Revenues, net of allowances
Total revenues, net of allowances	$ 35,452,855	$ 51,160,571
Cost of Goods Sold
Total cost of goods sold	25,027,277	40,434,106
Soft Goods
Revenues, net of allowances
Total revenues, net of allowances	36,208,401	38,301,113
Cost of Goods Sold
Total cost of goods sold	30,167,401	24,413,884
Electronic Goods
Revenues, net of allowances
Total revenues, net of allowances	4,610,566	5,792,083
Cost of Goods Sold
Total cost of goods sold	$ 4,671,462	$ 5,194,514

Consolidated Statements of Shar

Consolidated Statements of Shareholders’ Equity (Deficit) - USD ($)	Preferred Stock Series C	Preferred Stock Series D	Preferred Stock Series E	Preferred Stock Series F	Preferred Stock Series G	Preferred Stock Series H	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Other Comprehensive Income (Loss)	Total
Balance at Dec. 31, 2021							$ 1	$ 156,184,412	$ (98,287,890)		$ 57,896,523
Balance (in Shares) at Dec. 31, 2021			9				13,262
Issuance of common stock and warrants, net of issuance costs							$ 16	9,154,406			9,154,422
Issuance of common stock and warrants, net of issuance costs (in Shares)							160,916
Issuance of preferred stock								1,833,995			1,833,995
Issuance of preferred stock (in Shares)				2,500	2,500
Issuance of common stock upon exercise of warrants							$ 3	9,230,011			9,230,014
Issuance of common stock upon exercise of warrants (in Shares)							24,672
Cashless warrants exercised							$ 2	(2)
Cashless warrants exercised (in Shares)							17,750
Repurchase of common stock warrants								(2,500,000)			(2,500,000)
Repurchase of common stock warrants (in Shares)			(9)
Adoption of lease guidance									97,310		97,310
Stock based compensation expense								758,152			758,152
Net loss									(46,762,473)		(46,762,473)
Balance at Dec. 31, 2022							$ 22	174,660,975	(144,953,053)		29,707,944
Balance (in Shares) at Dec. 31, 2022				2,500	2,500		216,600
Net loss											(8,228,431)
Balance at Mar. 31, 2023											21,600,730
Balance at Dec. 31, 2022							$ 22	174,660,975	(144,953,053)		29,707,944
Balance (in Shares) at Dec. 31, 2022				2,500	2,500		216,600
Net loss											(15,202,916)
Balance at Jun. 30, 2023											15,333,033
Balance at Dec. 31, 2022							$ 22	174,660,975	(144,953,053)		29,707,944
Balance (in Shares) at Dec. 31, 2022				2,500	2,500		216,600
Net loss											(29,719,904)
Balance at Sep. 30, 2023											6,824,207
Balance at Dec. 31, 2022							$ 22	174,660,975	(144,953,053)		29,707,944
Balance (in Shares) at Dec. 31, 2022				2,500	2,500		216,600
Issuance of common stock from pre-funded warrants							$ 1	(1)
Issuance of common stock from pre-funded warrants (in Shares)							13,345
Issuance of common stock, net of issuance costs							$ 33	6,375,982			6,376,015
Issuance of common stock, net of issuance costs (in Shares)							332,240
Issuance of common stock, conversion of warrants							$ 1	108,244			108,245
Issuance of common stock, conversion of warrants (in Shares)							5,742
Other comprehensive income										$ 82,472	82,472
Stock based compensation expense								453,610			453,610
Net loss									(46,449,313)		(46,449,313)
Balance at Dec. 31, 2023							$ 57	$ 181,598,810	$ (191,402,366)	$ 82,472	(9,721,027)
Balance (in Shares) at Dec. 31, 2023				2,500	2,500		567,927
Balance at Mar. 31, 2023											21,600,730
Net loss											(6,974,485)
Balance at Jun. 30, 2023											15,333,033
Net loss											(14,516,988)
Balance at Sep. 30, 2023											$ 6,824,207

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (46,449,313)	$ (39,295,273)
Adjustments to reconcile from net loss to net cash used in operating activities:
Depreciation	5,764,732	4,162,153
Impairment of property and equipment	5,583,290
Allowance for credit losses	4,488,686	2,918,869
Inducement expense	6,373,353
Stock-based compensation expense	453,610	758,152
Loss on sale of property and equipment	16,652	15,806
Amortization of right of use assets	1,313,343	713,958
Amortization of patents	108,998
Write-down of patents	237,434
Gain on abandonment of lease	(139,466)
Change in fair value of warrant and preferred investment option liability	(19,381,313)	(16,763,205)
Interest paid on short-term loan	82,253
Warrant issuance costs	538,218	1,868,766
Changes in operating assets and liabilities
Decrease (increase) in accounts receivable	2,082,403	(1,549,595)
Decrease (increase) in inventory	18,423,483	(1,933,274)
Decrease (increase) in prepaid assets	201,670	416,244
(Increase) in other assets	(51,064)	(1,148,089)
Increase in accounts payable	15,918,374	11,943,821
(Decrease) increase in accrued expenses	(394,017)	1,302,897
Increase in related party payables	870,100
(Decrease) in lease liability	(1,128,215)	(703,047)
Net cash (used in) operating activities	(5,086,789)	(37,291,817)
Cash flows from investing activities:
Proceeds from sale of equipment		50,000
Purchase of other assets	(82,797)
Purchase of property and equipment	(2,515,653)	(5,099,768)
Net cash (used in) investing activities	(2,598,450)	(5,049,768)
Cash flows from financing activities:
Proceeds from exercise and conversion of warrants	3,051,670	5,978,067
Proceeds from issuance of stock, net of costs	3,906,648	32,981,948
Repurchase of common stock warrants		(2,500,000)
Proceeds from loan payable	722,038	1,669,000
Repayments of loan payable	(1,489,286)	(695,417)
Net cash provided by financing activities	6,191,070	37,433,598
Effect of exchange rates on cash	82,472
Net decrease in cash	(1,411,697)	(4,907,987)
Cash, beginning of period	2,564,237	7,472,224
Cash, end of period	1,152,540	2,564,237
Cash paid during the period for:
Interest	98,022
Income taxes
Supplemental disclosures of non-cash investing and financing activities:
Purchase of property and equipment included in accounts payable and accrued expenses	5,125,305	3,424,416
Repayment of short-term loan payable in exchange for new short-term loan payable	1,601,205
Initial value of lease liability	2,072,325	5,140,057
Initial fair value of warrants	$ 9,916,393	$ 37,687,895

Nature of Operations

Nature of Operations	12 Months Ended
Nature of Operations	Dec. 31, 2023
Nature of Operations [Abstract]
NATURE OF OPERATIONS	NOTE 1: NATURE OF OPERATIONS Nature of Operations In these notes, the terms “us”, “we”, “it”, “its”, “ToughBuilt”, the “Company” or “our” refer to ToughBuilt Industries, Inc. ToughBuilt was incorporated under the laws of the State of Nevada on April 9, 2012 under the name Phalanx, Inc., and on December 29, 2015, Phalanx, Inc. changed its name to ToughBuilt Industries, Inc. The Company designs and distributes innovative and superior quality tools and accessories to the home improvement community and the building industry. The Company aspires to augment brand loyalty in part from the enlightened creativity of its end users throughout the global tool market industry. The Company holds exclusive licenses to develop, manufacture, market, and distribute various home improvement and construction product lines for both Do-it-Yourself and professional trade markets under the TOUGHBUILT® brand name. TOUGHBUILT® distributes products in the following categories, all designed and engineered in the United States and manufactured by third party vendors in China: ● tool belts, tool bags and other personal tool organizer products; ● complete line of knee pads for various construction applications; and ● jobsite tools and material support products consisting of a full line of miter-saws and table saw stands, sawhorses/job site tables and roller stands. On April 25, 2022, the Company effected a 1-for-150 reverse stock split (the “2022 Reverse Split”) of its issued and outstanding common stock. As a result of the 2022 Reverse Split, each one hundred fifty shares of issued and outstanding prior to the 2022 Reverse Split were converted into one share of common stock. On January 2, 2024, the Company effected a 1-for-65 reverse stock split (the “2024 Reverse Split”) of its issued and outstanding common stock. As a result of the 2024 Reverse Split, each sixty-five shares of issued and outstanding prior to the 2024 Reverse Split were converted into one share of common stock. All share and per share numbers in the consolidated financial statements and notes below have been revised retroactively to reflect the 2024 Reverse Split. Going Concern The Company has incurred substantial operating losses since its inception. As reflected in the consolidated financial statements, the Company reported cash on hand of $1,152,540, working capital deficit of $26,621,598, and accumulated deficit of $191,402,366 at December 31, 2023. The Company reported a net loss of $46,449,313, and net cash used in operating activities of $5,086,789 for the year ended December 31, 2023. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty. The Company anticipates incurring additional losses until such time, if ever, that it can obtain marketing approval to sell, and then generate significant sales, of its technology that is currently in development. As such it is likely that additional financing will be needed by the Company to fund its operations and to develop and commercialize its technology. These factors raise substantial doubt about the Company’s ability to continue as a going concern for the next twelve months from the issuance of this Annual Report on Form 10-K. The Company will seek to obtain additional capital through the sale of debt or equity financings or other arrangements to fund operations; however, there can be no assurance that the Company will be able to raise needed capital under acceptable terms, if at all. The sale of additional equity may dilute existing stockholders, and newly issued shares may contain senior rights and preferences compared to currently outstanding shares of common stock. Issued debt securities may contain covenants and limit the Company’s ability to pay dividends or make other distributions to stockholders. If the Company is unable to obtain such additional financing, future operations would need to be scaled back or discontinued. Basis of Presentation and Preparation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and applicable rules and regulations of the United States Securities and Exchange Commission (“SEC”). The consolidated financial statements and accompanying notes are the representations of the Company’s management, who is responsible for their integrity and objectivity. In the opinion of the Company’s management, the consolidated financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, ToughBuilt Industries UK Limited, ToughBuilt Brazil, ToughBuilt Columbia, ToughBuilt Armenia and ToughBuilt Mexico. All intercompany balances and transactions are eliminated.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related recognition of revenue, valuation of accounts receivable, valuation of long-lived assets, fair value of financial instruments and fair value measurements, and revenue recognition. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents on December 31, 2023 and 2022, respectively. Foreign Currency Translation and Transactions Foreign currency-denominated assets and liabilities of consolidated subsidiaries are translated into U.S. dollars at exchange rates existing at the respective balance sheet dates. Translation adjustments resulting from fluctuations in exchange rates are recorded as a separate component of Other comprehensive income and accumulations thereof within stockholders’ equity. Results of operations of foreign subsidiaries are translated using the monthly weighted-average exchange rates during the respective periods. Gains and losses resulting from foreign currency transactions are included in Other Income and (Expenses) of the Company. Gains and losses resulting from intercompany foreign currency transactions that are of a long-term investment nature are reported in Other Comprehensive Income, if applicable. Accounts Receivable Accounts receivable represent income earned from the sale of tools and accessories for which the Company has not yet received payment. Accounts receivables are recorded at the invoiced amount and adjusted for amounts management expects to collect from balances outstanding at period-end. The Company estimates the allowance for credit losses based on expected future uncollectible accounts receivable using forecasts of future economic conditions in addition to information about past events and current conditions. Management provides an allowance for credit losses based on the Company’s historical losses, specific customer circumstances, and general economic conditions. Periodically, management reviews accounts receivables and adjusts the allowance based on current circumstances and charges off uncollectible receivables when all attempts to collect have been exhausted and the prospects for recovery are remote. Recoveries are recognized when they are received. Actual collection losses may differ from our estimates and could be material to our financial position, results of operations, and cash flows. The Company recorded allowance for expected credit losses as follows: Balance - December 31, 2021 $ 13,000 Additions to credit losses allowance 2,918,869 Balance - December 31, 2022 2,931,869 Additions to credit losses allowance 4,488,686 Less: Credit losses written off (6,933,213 ) Balance - December 31, 2023 $ 487,342 The Company also has an agreement with a third party to be able to receive advance payments for certain accounts receivables for a specified fee. Under this agreement, the respective customers will repay the third party within a predetermined term. Receivables transferred under this agreement generally meet the requirements to be accounted for as sales in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 860, “Transfers and Servicing.” Inventory Inventory is valued at the lower of cost or net realizable value using the first-in, first-out method. The reported net value of inventory includes finished salable products that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At December 31, 2023 and 2022, the Company did not Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. The Company provides for depreciation on a straight-line basis over the estimated useful lives of the assets which are as follows: furniture 5 years, computers 3 years, production equipment 5 years, automobiles 5 years, tooling and molds 4 years, and software application development 4 years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets when they are placed into service. The Company evaluates property and equipment for impairment periodically to determine if changes in circumstances or the occurrence of events suggest the carrying value of the asset or asset group may not be recoverable. Maintenance and repairs are charged to operations as incurred. Expenditures which substantially increase the useful lives of the related assets are capitalized. Long-lived Assets In accordance with ASC 360, “ Property, Plant, and Equipment Common Stock Purchase Warrants The Company accounts for the common stock purchase warrants in accordance with the guidance contained in ASC 815-40, under which the warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the warrants as liabilities at their fair value and adjusts the warrants to its fair value in respect of each reporting period. This liability is subject to re-measurement at each balance sheet date until the warrants are exercised, and any change in fair value is recognized in the statements of operations. Fair Value of Financial Instruments and Fair Value Measurements The Company adheres to ASC 820 “Fair Value Measurement”, ASC 820 emphasizes that fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumptions about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy). ● Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access. ● Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs may include quoted prices for similar assets and liabilities in active markets, as well as inputs that are observable for the asset or liability (other than quoted prices), such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals. ● Level 3 inputs are unobservable inputs for the asset or liability, which is typically based on an entity’s own assumptions, as there is little, if any, related market activity. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. There were no transfers in our Level 3 financial instruments during the years ended December 31, 2023 and 2022, respectively. The fair value of the Company’s warrants and preferred investment options liability recorded in the Company’s consolidated financial statements was determined using a Black-Scholes valuation methodology and the quoted price of the Company’s common stock in an active market, a Level 3 measurement. Volatility was based on the actual market activity of the Company for the period in which the Company was public and its peer group for the remaining period. The expected life was based on the remaining contractual term of the warrants, and the risk-free interest rate was based on the implied yield available on U.S. Treasury Securities with a maturity equivalent to the warrants’ expected life. The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: For the For the Risk-free interest rate 3.88% - 4.51% 4.06% - 4.32% Contractual term 1.5 – 4.5 years 1.75 – 4.75 years Dividend yield 0% 0% Expected volatility 126% - 151.2% 88% - 99.5% Warrant and preferred investment option liability From time to time, the Company sells common stock warrants that are derivative instruments. The Company does not enter into speculative derivative agreements and does not enter into derivative agreements for the purpose of hedging risks. The table below provides a reconciliation of the beginning and ending balances for the warrant and preferred investment option liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2022 $ 4,801,929 Fair value of warrant and preferred investment option liability at issuance 37,687,895 Fair value of warrant and preferred investment option liability upon exercise (9,610,346 ) Change in the fair value of warrant and preferred investment option liability (16,763,205 ) Balance, December 31, 2022 $ 16,116,273 Balance, January 1, 2023 $ 16,116,273 Fair value of warrant and preferred investment option liability at issuance 9,916,393 Fair value of warrant and preferred investment option liability exercised at time of inducement (2,530,760 ) Change in the fair value of warrant and preferred investment option liability (19,381,313 ) Balance, December 31, 2023 $ 4,120,593 Revenue Recognition The Company recognizes revenues when a product is delivered to the customer, and the ownership is transferred. The Company’s revenue recognition policy is based on the revenue recognition criteria established under ASC 606 “Revenue From Contracts With Customers Advertising Advertising costs are expensed as incurred. Advertising expenses totaled $1,016,530 and $4,680,366 for the years ending December 31, 2023 and 2022, respectively. Patents Legal fees and similar costs over $2,500 incurred relating to patents are capitalized and are amortized over their estimated useful life once determined. Such costs amounted to $1,328,328 and $1,459,232 as of December 31, 2023 and 2022, respectively, and are included in other assets on the accompanying consolidated balance sheets. The Company recorded write-down of intellectual property of $237,434 and $0, legal and other capitalized fees paid for patents $82,797 and $0 $0 Research and Development Expenditures for research activities relating to patents and product development are charged to expense as incurred. Such expenditures amounted to $11,996,000 and $11,296,948 for the years ending December 31, 2023 and 2022, respectively. Income Taxes The Company accounts for income taxes following the asset and liability method in accordance with ASC 740 “ Income Taxes Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718-10, “ Share-Based Payment The Company estimates the fair value of stock options granted using the Black-Scholes option-pricing formula. This fair value is then amortized on a straight-line basis over the requisite service periods of the awards, which is generally the vesting period. The Company’s determination of fair value using an option-pricing model is affected by the stock price as well as assumptions regarding the number of highly subjective variables. The Company estimates volatility based upon the historical stock price of the comparable companies and estimates the expected term for employee stock options using the simplified method for employees and directors and the contractual term. The risk-free rate is determined based upon the prevailing rate of United States Treasury securities with similar maturities. The Company recognizes forfeitures as they occur rather than applying a prospective forfeiture rate in advance. Loss Per Share The Company computes net loss per share in accordance with ASC 260, “ Earnings per Share” Potentially dilutive securities that are not included in the calculation of diluted net loss per share because their effect is anti-dilutive are as follows (in common equivalent shares): Year Ended December 31, December 31, Warrants and preferred investment options 525,751 178,840 Options and restricted stock units 20,785 20,789 Total anti-dilutive weighted average shares 546,536 199,629 Segment Reporting The Company operates one reportable segment referred to as the tools segment. A single management team that reports to the Chief Executive Officer comprehensively manages the business. Accordingly, the Company does not have separate reportable segments. Reclassification of Prior Year Balances Certain prior year balances are reclassified to conform with current year balances for presentation purposes, resulting in no changes in assets, liabilities and stockholders’ equity. Recent Accounting Pronouncements In June 2016 and subsequently amended in March 2022, the FASB issued ASC 326, Financial Instruments – Credit Losses (Topic 326): Measurements of Credit Losses on Financial Instruments (“ASC 326”), In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (ASC 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, “ Income Taxes (Topic 740): Improvements to Income Tax Disclosures In March 2024, the FASB issued ASU No. 2024-01, Compensation - Stock Compensation (Topic 718) In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses

Inventory

Inventory	12 Months Ended
Inventory	Dec. 31, 2023
Inventory [Abstract]
INVENTORY	NOTE 3: INVENTORY Inventory consists of: December 31, December 31, Finished goods $ 21,941,803 $ 40,365,286 Total $ 21,941,803 $ 40,365,286 Inventory is valued at the lower of cost or net realizable value.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
Property and Equipment, Net	Dec. 31, 2023
Property and Equipment, Net [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 4: PROPERTY AND EQUIPMENT NET Property and equipment consist of the following: December 31, December 31, Furniture $ 2,277,017 $ 2,252,686 Computers 1,417,365 1,384,542 Production equipment 227,941 245,713 Tooling and molds 14,079,600 8,737,114 Automobiles 412,509 412,509 Application development 1,614,483 4,258,916 Website design - 1,399,029 Steelbox 883,320 882,000 Leasehold improvements 5,751,311 5,058,790 26,663,546 24,631,299 Less: accumulated depreciation (12,886,874 ) (7,130,916 ) Property and equipment, net $ 13,776,672 $ 17,500,383 Depreciation expense for the years ended December 31, 2023 and 2022, was $5,764,732 and $4,162,153, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5: RELATED PARTY TRANSACTIONS On July 6, 2020, the Company entered into a project development agreement with Adaptive Tech Services (“ATS”), whereby ATS assisted the Company in the development of various technological platforms ranging from software to other digital applications to be integrated with the Company’s products. ATS is owned and operated by the spouse of a former member of the Company’s board of directors and the Chairperson of the Company’s audit committee. The Company recorded project development expenses of $1,058,000 and $2,210,000 for the years ended December 31, 2023 and 2022, respectively. The Company recorded an impairment expense of $4,093,532 and $0 for the development of these technological platforms for the years ended December 31, 2023 and 2022, respectively. The amount due and payable to the related party at December 31, 2023 and 2022 was $1,970,100 and $1,100,000, respectively. On February 15, 2019, the Company entered into an agreement with Cyberduction, whereby Cyberducton provided the Company with outside services managing the Company’s website, information technology support, customer services, and external show and convention coordination for a fixed fee of $57,500 per quarter. The principal owner of Cyberduction is a sibling of our Company’s Chief Executive Officer. The Company recorded an expense of $230,000 for each of the years ended December 31, 2023 and 2022, respectively. The amount due and payable to Cyberduction was $0 at December 31, 2023 and 2022. On September 01, 2020, the Company entered into an agreement with Zgal Amazon Services (“Zgal” ) The Company recorded bonus expense of $800,000 and $880,000 payable to management team for the years ended December 31, 2023 and 2022, respectively. Bonus payable totaled $1,680,000 and $880,000 as of December 31, 2023 and 2022, respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2023
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6: COMMITMENTS AND CONTINGENCIES Leases The Company entered into a lease for office space at 8669 Research Drive, in Irvine, California, as its corporate headquarters. The lease commenced on December 1, 2019 for a term of 5 years, with no rent due and payable until April 1, 2020. From April 1, 2020 through March 31, 2025, base rent due on the first day of each month amounted to $25,200, escalating annually on December 1 of each year thereafter, to $29,480 beginning December 1, 2023. The Company paid an initial amount of $68,128 comprising the rent for April 2020, a security deposit and the amount due for property taxes, insurance and association fees. The Company entered into a lease agreement on April 19, 2022 with Aviva Life and Pensions UK Limited for office space for a five-year term. The lease commenced on April 18, 2023 and matures on January 17, 2027. The quarterly base rent for the lease is $38,759. The Company recorded the initial value of lease liability of $790,378 and recorded rent expense of $153,901 for the year ended December 31, 2023. In addition, the Company entered into two leases for additional spaces in Irvine, California. The leases commenced on March 1, 2022 and June 1, 2022. Base rent at the inception of the lease was $16,250 and $48,379 per month, with escalations contained in the lease through February 28, 2027 and May 31, 2027. The Company entered into a lease for office space in North Carolina on May 1, 2023 for a five year term. The Company paid a security deposit of $24,000 and the monthly base rent was $24,246 with an annual escalation of rent increase at 2%. The landlord completed the improvements to the office space and the lease commenced on December 1, 2023. The Company entered into a lease for office space in Columbia on August 15, 2023 for a two year term. The Company paid a security deposit totaling $24,511 at the inception of the lease. The monthly base rent was $3,500 with no annual escalation of rent increases. Supplemental balance sheet information related to leases is as follows as of December 31, 2023 and 2022: As of December 31, Operating Leases 2023 2022 Right-of-use assets, net $ 2,833,268 $ 4,415,859 Current liabilities 1,512,503 959,630 Non-current liabilities 1,387,578 3,477,380 Total operating lease liabilities $ 2,900,081 $ 4,437,010 Weighted Average Remaining Lease Term 2.91 Years 4.01 Years Weighted Average Discount Rate 12 % 4 % As the leases do not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payments, which is reflective of the specific term of the leases and economic environment of each geographic region. Anticipated future operating lease costs are as follows: For the years ending December 31, Building 2024 $ 1,098,703 2025 791,431 2026 723,188 2027 426,830 2028 262,446 Total lease payments 3,302,598 Less: imputed interest (402,517 ) Present value of lease liabilities $ 2,900,081 The Company recorded the operating lease costs of $1,240,368 and $1,120,081 for the years ended December 31, 2023 and 2022, respectively. The Company paid cash payments of $1,301,300 and $681,914 for rent for the years ended December 31, 2023 and 2022, respectively. Employment Agreements with Officers Michael Panosian Employment Agreement The Company entered into the Employment Agreement dated as of December 29, 2022 with Michael Panosian (the “Panosian Employment Agreement”). The Panosian Employment Agreement provides that Mr. Panosian will serve as our Chief Executive Officer, President, and Chair of the Board for a term beginning on December 29, 2022 and ending on December 29, 2025 (the “Initial Term”), with automatic one (1) year extensions unless notice not to renew is given by either party at least 90 days prior to the relevant end date. Pursuant to the Panosian Employment Agreement, Mr. Panosian will be entitled to: (i) an annual base salary of $650,000, which may be increased annually at the sole discretion of the Board; (ii) a potential annual target bonus of up to $350,000 payable in cash, which may be granted at the discretion of, and in an amount determined by the Compensation Committee and approved by the Board; (iii) a grant of 8,308 incentive stock options, pursuant to the 2022 Plan and also be eligible to receive annual long-term incentive awards from time to time under the 2022 Plan; (iv) participate in the Company’s health insurance plan offered to its employees; (v) participate in the Company’s 401(k) Plan; and (vi) reimbursement for all reasonable business expenses, including a $1,000 monthly automobile allowance. Any incentive-based compensation or award that Mr. Panosian receives will be subject to clawback by the Company as may be required by applicable law or, if applicable, any stock exchange listing requirement and on such basis as we determine. In the event the Company terminates Mr. Panosian without “Cause” (as defined below) at any time with 90 days prior written notice, or Mr. Panosian resigns for “Good Reason” (as defined below), Mr. Panosian will be entitled to the following, provided that he executes a general waiver and release of claims: (i) an amount equal to 1.5 times the average of his base salary if terminated during the Initial Term, or an amount equal to 1 times the average of his then base salary; (ii) monthly payments for up to 12 months (and 18 months, if terminated during the Initial Term) of COBRA premiums for continued group health, dental and vision coverage; and (iii) the immediate vesting of all long-term incentive awards, that utilize time-based vesting. In the event the Company terminates Mr. Panosian’s employment for Cause or Mr. Panosian’s resignation without “Good Reason, Mr. Panosian will only be entitled to receive accrued and unpaid compensation and wages accrued prior to such date. If, within one year following a Change of Control of the Company, Mr. Panosian’s employment is terminated involuntarily by us other than for Cause, death, or disability or by Mr. Panosian pursuant to a voluntary termination for Good Reason, and Mr. Panosian executes and does not revoke a general release of claims against us and our affiliates in a form acceptable to us, then we shall, in addition to any other earned but unpaid base salary and vacation pay due through the date of such termination, provide Mr. Panosian (i) an amount equal to two times his then prevailing annual base salary; (ii) immediate vesting of all incentive awards; and (iii) monthly payments for up to 18 months of COBRA premiums for continued group health, dental and vision coverage. The Panosian Employment Agreement contains restrictive covenants prohibiting Mr. Panosian from disclosing our confidential information at any time, and has executed a Proprietary Information, Inventions Assignment and Nondisclosure Agreement. Martin Galstyan Employment Agreement The Company entered into the Employment Agreement dated as of December 29, 2022 with Martin Galstyan (the “Galstyan Employment Agreement”). The Galstyan Employment Agreement provides that Mr. Galstyan will serve as our Chief Financial Officer for a term beginning on December 29, 2022 and ending on December 29, 2025, with automatic one (1) year extensions unless notice not to renew is given by either party at least 90 days prior to the relevant end date. Pursuant to the Galstyan Employment Agreement, Mr. Galstyan will be entitled to: (i) an annual base salary of $300,000, which may be increased annually at the sole discretion of the Board; (ii) a potential annual target bonus of up to $150,000 payable in cash, which may be granted in the discretion of, and in an amount determined by the Compensation Committee and approved by the Board; (iii) a grant of 1,731 incentive stock options, pursuant to the 2022 Plan, and also be eligible to receive annual long-term incentive awards from time to time under the 2022 Plan; (iv) participate in the Company’s health insurance plan offered to its employees; (v) participate in the Company’s 401(k) Plan; and (vi) reimbursement for all reasonable business expenses, including a $500 monthly automobile allowance. Any incentive-based compensation or award that Mr. Galstyan receives will be subject to clawback by the Company as may be required by applicable law or, if applicable, any stock exchange listing requirement and on such basis as we determine. In the event the Company terminates Mr. Galstyan without “Cause” (as defined below), or Mr. Galstyan resigns for “Good Reason” (as defined below), Mr. Galstyan will be entitled to the following, provided that he executes a general waiver and release of claim and does not revoke the release: (i) an amount equal to 6 months of his then base salary; (ii) monthly payments for up to 6 months of COBRA premiums for continued group health, dental and vision coverage, unless Mr. Galstyan starts receiving coverage under his subsequent employment; and (iii) continuation of his vesting schedule per the 2022 Plan, with three months for exercise of any vested option(s). If Mr. Galstyan’s employment is terminated by the Company following a Change of Control of the Company, Mr. Galstyan will be entitled to: (i) an amount equal to 1 time his then prevailing base salary; (ii) immediate vesting of all incentive awards; and (iii) monthly payments for up to 12 months of COBRA premiums for continued group health, dental and vision coverage. In the event the Company terminates Mr. Galstyan employment for Cause or Mr. Galstyan’s resignation without Good Reason, Mr. Galstyan shall only be entitled to receive accrued and unpaid compensation and wages accrued prior to such date. If, within one year following a Change of Control of the Company, Mr. Galstyan’s employment is terminated involuntarily by us other than for Cause, death, or disability or by Mr. Galstyan pursuant to a voluntary termination for Good Reason, and Mr. Galstyan executes and does not revoke a general release of claims against us and our affiliates in a form acceptable to us, then we shall, in addition to any other earned but unpaid base salary and vacation pay due through the date of such termination, provide Mr. Galstyan (i) an amount equal to two times his then prevailing base salary; (ii) immediate vesting of all incentive awards; and (iii) monthly payments for up to 12 months of COBRA premiums for continued group health, dental and vision coverage. The Galstyan Employment Agreement contains restrictive covenants prohibiting Mr. Galstyan from disclosing our confidential information at any time, and has executed a Proprietary Information, Inventions Assignment and Nondisclosure Agreement. Joshua Keeler Employment Agreement The Company entered into the Employment Agreement dated as of December 29, 2022 with Joshua Keeler (the “Keeler Employment Agreement”). The Keeler Employment Agreement provides that Mr. Keeler will serve as our Chief Design Officer for a term beginning on December 29, 2022 and ending on December 29, 2025, with automatic one (1) year extensions unless notice not to renew is given by either party at least 90 days prior to the relevant end date. Pursuant to the Keeler Employment Agreement, Mr. Keeler will be entitled to: (i) an annual base salary of $475,000, which may be increased annually at the sole discretion of the Board; (ii) a potential annual target bonus of up to $150,000 payable in cash, which may be granted in the discretion of, and in an amount determined by the Compensation Committee and approved by the Board; (iii) a grant of 5,539 incentive stock options, pursuant to the 2022 Plan, and also be eligible to receive annual long-term incentive awards from time to time under the 2022 Plan; (iv) participate in the Company’s health insurance plan offered to its employees; (v) participate in the Company’s 401(k) Plan; and (vi) reimbursement for all reasonable business expenses, including a $750 monthly automobile allowance. Any incentive-based compensation or award that Mr. Keeler receives will be subject to clawback by the Company as may be required by applicable law or, if applicable, any stock exchange listing requirement and on such basis as we determine. In the event the Company terminates Mr. Keeler without “Cause” (as defined below) with 90 days prior written notice, or Mr. Keeler resigns for “Good Reason” (as defined below), Mr. Keeler will be entitled to the following, provided that he executes a general waiver and release of claims: (i) an amount equal to 1.5 times the average of his base salary if terminated during the Initial Term, or an amount equal to 1 times the average of his then base salary; (ii) monthly payments for up to 12 months (and 18 months, if terminated during the Initial Term) of COBRA premiums for continued group health, dental and vision coverage; and (iii) the immediate vesting of all incentive awards, that utilize time-based vesting. If Mr. Keeler’s employment is terminated by the Company following a Change of Control of the Company, Mr. Keeler will be entitled to: (i) an amount equal to 2 times his then prevailing base salary; (i) immediate vesting of all incentive awards; and (iii) monthly payments for up to 18 months of COBRA premiums for continued group health, dental and vision coverage. In the event the Company terminate Mr. Keeler’s employment for Cause or Mr. Keeler’s resignation without Good Reason, Mr. Keeler shall only be entitled to receive accrued and unpaid compensation and wages accrued prior to such date. If, within one year following a Change of Control, Mr. Keeler’s employment is terminated involuntarily by us other than for Cause, death, or disability or by Mr. Keeler pursuant to a voluntary termination for Good Reason, and Mr. Keeler executes and does not revoke a general release of claims against us and our affiliates in a form acceptable to us, then we shall, in addition to any other earned but unpaid base salary and vacation pay due through the date of such termination, provide Mr. Keeler (i) an amount equal to two times his then prevailing base salary; (ii) immediate vesting of all incentive awards; and (iii) monthly payments for up to 18 months of COBRA premiums for continued group health, dental and vision coverage. The Keeler Employment Agreement contains restrictive covenants prohibiting Mr. Keeler from disclosing our confidential information at any time, and has executed a Proprietary Information, Inventions Assignment and Nondisclosure Agreement. Zareh Khachatoorian Employment Agreement The Company entered into the Employment Agreement dated as of December 29, 2022 with Zareh Khachatoorian (the “Khachatoorian Employment Agreement” and, together with the Panosian Employment Agreement, the Galstyan Employment Agreement and the Khachatoorian Employment Agreement, the “Employment Agreements”). The Khachatoorian Employment Agreement provides that Mr. Khachatoorian will serve as our Chief Operating Officer and Secretary for a term beginning on December 29, 2022 and ending on December 29, 2025, with automatic one (1) year extensions unless notice not to renew is given by either party at least 90 days prior to the relevant end date. Pursuant to the Khachatoorian Employment Agreement, Mr. Khachatoorian will be entitled to: (i) an annual base salary of $300,000, which may be increased annually at the sole discretion of the Board; (ii) a potential annual target bonus of up to $150,000 payable in cash, which may be granted in the discretion of, and in an amount determined by the Compensation Committee and approved by the Board; (iii) a grant of 1,731 incentive stock options, pursuant to the 2022 Plan, and also be eligible to receive annual long-term incentive awards from time to time under the 2022 Plan; (iv) participate in the Company’s health insurance plan offered to its employees; (v) participate in the Company’s 401(k) Plan; and (vi) reimbursement for all reasonable business expenses, including a $500 monthly automobile allowance. Any incentive-based compensation or award that Mr. Khachatoorian receives will be subject to clawback by the Company as may be required by applicable law or, if applicable, any stock exchange listing requirement and on such basis as we determine. In the event the Company terminate Mr. Khachatoorian without Cause, or Mr. Khachatoorian resigns for Good Reason (each as defined in the Khachatoorian Employment Agreement), Mr. Khachatoorian will be entitled to the following, provided that he executes a general waiver and release of claim and does not revoke the release: (i) an amount equal to 6 months of his then base salary; (ii) monthly payments for up to 6 months of COBRA premiums for continued group health, dental and vision coverage, unless Mr. Khachatoorian starts receiving coverage under his subsequent employment; and (iii) continuation of his vesting schedule per the 2022 Plan, with three months for exercise of any vested option(s). If Mr. Khachatoorian’s employment is terminated by the Company following a Change of Control of the Company, Mr. Khachatoorian will be entitled to: (i) an amount equal to 1 time his then prevailing base salary; (ii) immediate vesting of all incentive awards; and (iii) monthly payments for up to 12 months of COBRA premiums for continued group health, dental and vision coverage. In the event the Company terminates Mr. Khachatoorian’s employment for Cause or Mr. Khachatoorian’s resignation without Good Cause, Mr. Khachatoorian shall only be entitled to accrued and unpaid compensation and wages accrued prior to such date. If, within one year following a Change of Control of the Company, Mr. Khachatoorian’s employment is terminated involuntarily by us other than for Cause, death, or disability or by Mr. Khachatoorian pursuant to a voluntary termination for Good Reason, and Mr. Khachatoorian executes and does not revoke a general release of claims against us and our affiliates in a form acceptable to us, then we shall, in addition to any other earned but unpaid base salary and vacation pay due through the date of such termination, provide the Mr. Khachatoorian (i) an amount equal to two times his then prevailing base salary; (ii) immediate vesting of all incentive awards; and (iii) monthly payments for up to 12 months of COBRA premiums for continued group health, dental and vision coverage. The Khachatoorian Employment Agreement contains restrictive covenants prohibiting Mr. Khachatoorian from disclosing our confidential information at any time, and has executed a Proprietary Information, Inventions Assignment and Nondisclosure Agreement. Litigation Costs and Contingencies From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. Other than as set forth below, management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results. In the normal course of business, the Company incurs costs to hire and retain external legal counsel to advise it on regulatory, litigation and other matters. The Company expenses these costs as the related services are received. If a loss is considered and the amount can be reasonably estimated, the Company recognizes an expense for the estimated loss. October 7, 2022 Litigation On October 7, 2022, one of our stockholders (the “2022 Plaintiff”), filed a shareholder derivative action against the Company, Michael Panosian, Joshua Keeler, Zareh Khachatoorian, Martin Galstyan, et. al. (collectively, the “2022 Defendants”) in the Eighth Judicial District Court of Nevada, Case No. A-22-859580-B. In the complaint, the 2022 Plaintiff alleged a breach of the applicable 2022 Defendants’ fiduciary duties of loyalty, good faith, and due care owed to us and our shareholders, by negligently, willfully, recklessly and/or intentionally failing to perform their fiduciary duties primarily in connection with our registered direct offering of 2,500 shares of Series F preferred stock and 2,500 shares of Series G preferred stock in February 2022 and subsequent 1-for-150 reverse stock split effected in April 2022. The 2022 Plaintiff claimed that the 2022 Plaintiff has suffered (i) monetary damages in excess of $10,000, and (ii) attorney fees and costs, and is entitled to reimbursement. The 2022 Plaintiff asked for the following relief (i) issuance of a preliminary injunction enjoining us and the Board from continued of their fiduciary duties; (ii) damages incurred by the plaintiff; (iii) for an accounting of our books and records; (iv) equity relief; and (v) reimbursement of attorney and courts fees and other related costs. On October 12, 2023, the 2022 Defendants filed a motion to dismiss the case, and after a hearing on February 14, 2024, the court dismissed the case on March 18, 2024. The 2022 Plaintiff subsequently appealed to the Nevada Supreme Court on April 9, 2024. Currently, the appeal deadlines are on hold while the parties complete the Supreme Court’s mandatory settlement program. Following Plaintiff’s appeal of the District Court’s Order dismissing the derivative claims to the Nevada Supreme Court, Plaintiff filed a Motion for Reconsideration under Rule 60 of the Nevada Rules of Civil Procedure based upon the argument that new evidence demonstrated that at least one member of the SLC was not independent. Following full briefing and oral argument on Plaintiff’s motion, the District Court issued a Minute Order on October 17, 2024, denying the motion. As the Court recognized, there can be no question that at least two members of the SLC were independent, which is a more than sufficient number under Nevada law. The District Court instructed counsel for the SLC to submit a formal draft order for the District Court’s review and signature. Plaintiff’s appeal of the dismissal of the derivative claims is still pending and remains in the Nevada Supreme Court settlement program We believe that the claims put forth by the 2022 Plaintiff are without merit and we intend to vigorously defend ourselves and the officers named in the complaint. June 22, 2023 Litigation On June 22, 2023, PCS Properties 2, LLC (the “Plaintiff”) filed a first amended complaint in the Superior Court, State of California, County of Orange, Central Justice Center (Case No. 30-2023-01326779-CU-UD-CJC) against the Company. In the complaint, the Plaintiff is suing the Company for Breach of the Company’s lease agreement, dated December 10, 2021 (the “Lease”), for the real property located at 8687 Research Drive, Suites 100, 150, 250, Irvine, CA 92618 (collectively, the “Premises”). The Plaintiff alleges that the Company owes the Plaintiff rent in the estimated sum of $124,800 for the Premises, representing due rent through May 31, 2023 and is suing the following damages: (i) the unpaid rent, (ii) the rent for the balance of the term of the Lease (June 1, 2023 to May 31, 2027) in the minimum sum of $2,374,278, less any sums that the Company proves could be reasonably avoided and (iii) all other amounts necessary to compensate Plaintiff for all the detriment proximately caused by the Company’s failure to perform its obligations under the Lease or which in the ordinary course of things would be likely to result therefrom, including but not limited to the cost of recovering possession of the Premises, expenses of reletting, including necessary renovation and alteration of the Premises, reasonable attorneys’ fees, and that portion of any leasing commission paid by Plaintiff in connection with the Lease applicable to the unexpired term of the Lease, in an amount to be proved at trial or earlier hearing in this matter (iv) prejudgment interest at the maximum legal rate (v) reasonable attorney’s fees and court fees. The Company is reviewing this matter with its real estate attorney and available legal options and strategies to resolve this matter with the Plaintiff. As of December 31, 2023, the range of loss is estimated to be between $250,000 and $500,000, and the Company has accrued $375,000 for any potential loss. On May 29, 2024, the Company settled its litigation with the plaintiff – see Note 13). June 6, 2024 Litigation On May 1, 2023, the Company entered into a lease agreement for office space with Concord Property Development, LLC (“Concord”) in North Carolina for a five-year term. On June 6, 2024, the Company entered into a Settlement Agreement with Concord Property Development, LLC (“Landlord”) to resolve a dispute arising from nonpayment of rent. Under the terms of the Settlement Agreement, the Company agreed to pay the Landlord a total settlement amount of Six Hundred Sixty-Six Thousand Three Hundred Eighty-Eight Dollars $666,388, in four scheduled payments: (i) paid $100,000 on June 30, 2024; (ii) paid $200,000 on July 31, 2024; (iii) paid $183,194 on August 31, 2024; and (iv) paid $183,194 on September 30, 2024 pursuant to the terms of the Settlement Agreement. The Settlement Agreement stipulates that upon the Company’s timely payment of the full settlement amount, the Landlord will release and forever discharge the Company from any claims, demands, damages, liabilities, or causes of action related to the lease and the dispute. Additionally, the Settlement Agreement provides that in the event of the Company’s default on its payment obligations, the Landlord is entitled to record a Confession of Judgment against the Company, creditable with any payments made. The Agreement also specifies that it is not to be considered an admission of liability by any party. The Company has settled its litigation with Concord on September 30, 2024.

Short-Term Loan Payable

Short-Term Loan Payable	12 Months Ended
Short-Term Loan Payable	Dec. 31, 2023
Short-Term Loan Payable [Abstract]
SHORT-TERM LOAN PAYABLE	NOTE 7: SHORT-TERM LOAN PAYABLE In July 2022, the Company entered into a short-term loan from a third-party in the amount of $1,669,000. The loan originally matured in July 2023 and bore interest at 7.99% per annum, with monthly payments of both interest and principal. In February 2023, the Company entered into an amended short-term loan in the amount of $1,127,000 (“February Note”). As part of this new short-term loan, the Company received an additional funding of $412,589. The loan matured in November 2023 and bore annual interest at 9.49%, with monthly payments due for both interest and principal. Subsequently in May 2023, the Company entered into a new short-term loan in the amount of $1,254,000 (“May Note”), part of which was used to pay off the February Note in full. Net proceeds from the May Note amounted to $309,449. The May Note matured in February 2024 and bore annual interest at 9.49%, with monthly payments of both interest and principal. The principal balance payable on short-term loan was $288,588 and $973,583 at December 31, 2023 and 2022, respectively. The Company recorded interest expense of $95,015 and $57,817 on short-term loan payable for the years ended December 31, 2023 and 2022, respectively.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Dec. 31, 2023
Stockholders' Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 8: STOCKHOLDERS EQUITY On December 31, 2023 and 2022, the Company had an authorized capital of 200,000,000 shares of common stock, and 4,268 shares of Series C preferred stock, with a par value of $0.0001 per share. On December 31, 2023 and 2022, the Company had an authorized capital of 5,775 shares of Series D preferred stock, and 15 shares of Series E Non-Convertible preferred stock, with a par value of $1,000 and $0.0001 per share, respectively. In addition, on December 31, 2023 and 2022, the Company had an authorized capital of 2,500 shares of Series F preferred stock and 2,500 shares of Series G preferred stock, both with a par value of $0.0001 per share. On December 21, 2023, the Company filed a Certificate of Amendment to the Company’s Amended and Restated Articles of Incorporation with the Secretary of State of Nevada to effectuate a 1-for-65 reverse stock split of the shares of the Company’s common stock, par value $0.0001 per share, issued and outstanding, effective January 1, 2024, (the “Reverse Stock Split”). As a result of the Reverse Stock Split, every sixty-five (65) shares of issued and outstanding Common Stock will be automatically converted into one (1) issued and outstanding share of Common Stock. The Reverse Stock Split reduced the number of shares of Common Stock outstanding from 36,915,222 shares to 567,927 shares, subject to adjustment for the rounding up of fractional shares. Proportionate adjustments were made to the per share exercise price and the number of shares of Common Stock that may be purchased upon exercise of outstanding stock options granted by the Company, and the number of shares of Common Stock reserved for future issuance under the Company’s equity incentive plans. The Company also adjusted the number of shares available for issuance upon the exercise of outstanding warrants to issue Common Stock as well as the exercise price to reflect the effects of the Reverse Stock Split. All shares and per share amounts for prior years were adjusted to reflect Reverse Stock Split. Common Stock and Preferred Stock Series F Preferred Stock and Series G Preferred Stock S-3 Offering On February 15, 2022, the Company entered into a Securities Purchase Agreement with certain institutional investors named therein pursuant to which the Company issued, in a registered direct offering an aggregate of $5,000,000 of Preferred Stock, split evenly among the 2,500 shares of Series F Convertible Preferred Stock, par value $0.0001 per share (“Series F Preferred Stock”), and 2,500 shares of Series G Convertible Preferred Stock, par value $0.0001 per share (“Series G Preferred Stock”). The Series F Preferred Stock and Series G Preferred Stock have a stated value of $1,000 per share and are convertible into common stock at any time after the date of issuance. The conversion rate, subject to adjustment as set forth in the Certificate of Designation, is determined by dividing the $1,000 stated value of the Series F Preferred Stock and Series G Preferred Stock by $1,950 (the “Conversion Price”). The Conversion Price can be adjusted as set forth in the Certificate of Designation for stock dividends and stock splits or the occurrence of a fundamental transaction. The 2,500 shares of Series F Preferred Stock and 2,500 shares of Series G Preferred Stock are each convertible into 1,282 shares of common stock. The Series F Preferred Stock and Series G Preferred Stock and the underlying shares of common stock were offered pursuant to the Security Purchase Agreement dated February 15, 2022. In a concurrent private placement, the Company also issued to such investors unregistered warrants to purchase up to an aggregate of 1,923 shares of the Company’s common stock, at an exercise price of $2,447.25 per share. The warrants are exercisable from April 15, 2022 until the fifth anniversary of the initial exercise date. As compensation to the placement agent in connection with the offering (the “Placement Agent”), the Company paid the Placement Agent a cash fee of 7% of the aggregate gross proceeds raised in the offering, plus a management fee equal to 0.5% of the gross proceeds raised in the offering and reimbursement of certain expenses and legal fees. The Company also issued to the designees of the Placement Agent warrants to purchase up to 154 shares of common stock for $487.50 per share from April 15, 2022 until February 15, 2027. The Series F Preferred Stock and Series G Preferred Stock have the following rights: ● Entitled to dividends, on an as-if converted basis, equal to and in the same form as dividends actually paid on shares of common stock, when and if actually paid; ● No voting rights, except for rights outlined in the Certificate of Designation; ● Upon any liquidation, dissolution or winding-up of the Company, whether voluntary or involuntary (a “Liquidation), the then holders of the Series F Preferred Stock and Series G Preferred Stock shall be entitled to receive out of the assets, whether capital or surplus, of the Company the same amount that a holder of common stock would receive if the Series F Preferred Stock and Series G Preferred Stock were fully converted (disregarding for such purposes any conversion limitations hereunder) to common stock which amounts shall be paid pari passu with all holders of common stock; ● The Series F Preferred Stock and Series G Preferred Stock is convertible into common stock at any time after the date of issuance. The conversion rate, subject to adjustment as set forth in the Certificate of Designation, is determined by dividing the stated value of the Series F Preferred Stock and Series G Preferred Stock by $30 (the “Conversion Price”). The Conversion Price can be adjusted as set forth in the Certificate of Designation for stock dividends and stock splits or the occurrence of a fundamental transaction; and ● The Series F Preferred Stock and Series G Preferred Stock can be converted at the option of the holder at any time and from time to time after the date of issuance. The Company received net proceeds of approximately $4.21 million from the offering, after deducting the estimated offering expenses payable by the Company, including the placement agent fees. The total issuance costs amounted to $795,000 and the Company also recognized an initial fair value of warrants in the amount of $2,646,135. $275,130 of such issuance costs have been determined to be in connection with the warrants and have been expensed during the year ended December 31, 2022. As of December 31, 2023, there were 2,500 shares of Series F Preferred Stock and 2,500 shares of Series G Preferred Stock, issued and outstanding. June 2022 Unit and Pre-funded Unit Registered S-1 Offering On June 22, 2022, the Company completed a public offering (the “June 2022 Offering”) to sell (i) 772,157 units (“Units”), each Unit consisting of 1/65th of common stock, par value $0.0001 per share (“Common Stock”), and one warrant to purchase 1/65th of Common Stock (each, a “June 2022 Warrant”) at a price of $1.90 per Unit; and (ii) 2,385,738 pre-funded units (“Pre-funded Units”), each Pre-funded Unit consisting of one pre-funded warrant (a “Pre-funded Warrant”) to purchase one share of Common Stock and one June 2022 Warrant, at a price of $1.90 per Pre-funded Unit. Subject to certain ownership limitations described in the June 2022 Warrants, the June 2022 Warrants have an exercise price of $123.50 per share of Common Stock, are exercisable upon issuance and will expire five years from the date of issuance. The exercise price of the Warrants is subject to adjustment for stock splits, reverse splits, and similar capital transactions as described in the June 2022 Warrants. In connection with the Offering, the Company issued June 2022 Warrants to purchase an aggregate of 48,583 shares of Common Stock. Subject to certain ownership limitations described in the Pre-funded Warrants, the Pre-funded Warrants were dexercised in full at a nominal consideration of $0.0001 per share of Common Stock. A holder will not have the right to exercise any portion of the June 2022 Warrants or the Pre-funded Warrants if the holder (together with its affiliates) would beneficially own in excess of 4.99% (or, at the election of the holder, 9.99%) of the number of shares of Common Stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the June 2022 Warrants or the Pre-funded Warrants, respectively. However, upon notice from the holder to the Company, the holder may increase the beneficial ownership limitation, which may not exceed 9.99% of the number of shares of Common Stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the June 2022 Warrants or the Pre-funded Warrants, respectively, provided that any increase in the beneficial ownership limitation will not take effect until 61 days following notice to the Company. As compensation to the Placement Agent, as the exclusive placement agent in connection with the Offering, the Company paid the Placement Agent a cash fee of 7% of the aggregate gross proceeds raised in the June 2022 Offering, plus a management fee equal to 0.5% of the gross proceeds raised in the Offering and reimbursement of certain expenses and legal fees. The Company also issued to designees of the Placement Agent warrants to purchase up to 2,915 shares of Common Stock (the “Placement Agent Warrants”). The Placement Agent Warrants have substantially the same terms as the June 2022 Warrants, except that the Placement Agent Warrants have an exercise price equal to $154.38 per share and expire on the fifth anniversary from the date of the commencement of sales in the June 2022 Offering. In connection with the June 2022 Offering, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with certain institutional investors on June 17, 2022. The Purchase Agreement contained customary representations and warranties and agreements of the Company and the Purchasers and customary indemnification rights and obligations of the parties. The shares of Common Stock and June 2022 Warrants underlying the Units, the June 2022 Warrants and Pre-funded Warrants underlying the Pre-funded Units and the Placement Agent Warrants described above and the underlying shares of Common Stock were offered pursuant to the Registration Statement on Form S-1 (File No. 333-264930), as amended, which was declared effective by the Securities and Exchange Commission on June 17, 2022. The Company received net proceeds of approximately $5.1 million from the June 2022 Offering, after deducting the estimated June 2022 Offering expenses payable by the Company, including the Placement Agent fees, as well as including immediate exercises of June 2022 Warrants. The total issuance costs amounted to approximately $881,000 and the Company also recognized an initial fair value of warrants in the amount of $2,800,588. $170,308 of such issuance costs have been determined to be in connection with the June 2022 Offering and have been expensed during the year ended December 31, 2022. In addition, the Company incurred $454,867 of equity related costs which have been netted with the net proceeds from the June 2022 Offering. July 2022 Private Placement On July 27, 2022, the Company consummated the closing of a private placement (the “July 2022 Private Placement”), pursuant to the terms and conditions of the Securities Purchase Agreement, dated July 25, 2022 (the “July 2022 Purchase Agreement”), by and among the Company and certain purchasers named on the signature pages thereto (the “Purchasers”). At the closing of the July 2022 Private Placement, the Company issued (i) 10,769 shares of common stock (the “Shares”); (ii) pre-funded warrants (the “July 2022 Pre-Funded Warrants”) to purchase an aggregate of 50,769 shares of common stock, (iii) Series A Preferred Investment Options to purchase an aggregate of 61,538 shares of common stock (the “Series A Preferred Investment Options”); and (iv) Series B Preferred Investment Options to purchase an aggregate of 61,538 shares of common stock (the “Series B Preferred Investment Options”, and, collectively with the Shares, the Pre-Funded Warrants, and the Series A Preferred Investment Options, the “Securities”). The purchase price of each Share and associated Series A Preferred Investment Option and Series B Preferred Investment Option was $325.00 and the purchase price of each Pre-Funded Warrant and associated Series A Preferred Investment Option and Series B Preferred Investment Option was $324.99. As compensation to the Placement Agent, as the exclusive placement agent in connection with the July 2022 Offering, the Company also issued to designees of the Wainwright preferred investment options to purchase up to 3,692 shares of common stock (“July 2022 Placement Options”). The July 2022 Placement Options have substantially the same terms as the Series A Preferred Investment Options, except that the July 2022 Placement Options have an exercise price equal to $406.25 per share and expire on the third anniversary from the date of the commencement of sales in the July 2022 Offering. The Company received net proceeds of approximately $18.2 million from the July 2022 Offering, after deducting the estimated July 2022 Offering expenses payable by the Company. The total issuance costs amounted to approximately $1,800,150 and the Company also recognized an initial fair value of the Series A and B Preferred Investment Options in the amount of $27,466,800. $969,791 of such issuance costs have been determined to be in connection with the Series A and Series B Preferred Investment Options and have been expensed during the year ended December 31, 2022. The Company recognized common stock deemed dividends in the amount of $7,467,200 which resulted from the excess initial fair value of the Series A and B Preferred Investment Options issued. In addition, the Company incurred $454,867 of equity related costs which have been netted with the net proceeds from the July 2022 Offering. November 2022 Private Placement On November 17, 2022, the Company consummated the closing of a private placement (the “November 2022 Private Placement”), pursuant to the terms and conditions of the Securities Purchase Agreement, dated November 15, 2022 (the “November 2022 Purchase Agreement”), by and among the Company and certain purchasers named on the signature pages thereto (the “Purchasers”). At the closing of the November 2022 Private Placement, the Company issued (i) 15,115 shares of common stock (the “Shares”); (ii) 1,637,445 pre-funded warrants (the “November 2022 Pre-Funded Warrants”) to purchase an aggregate of 25,191 shares of common stock, (iii) 10,619,911 Series C Preferred Investment Options to purchase an aggregate of 163,383 shares of common stock (the “Series C Preferred Investment Options”) collectively with the Shares, the Pre-Funded Warrants, and the Series C Preferred Investment Options, the “Securities”). The purchase price of each Share and associated Series C Preferred Investment Option was $186.07 and the purchase price of each Pre-Funded Warrant and associated Series C Preferred Investment Option was $186.07. In connection with the offering, the investors in the private placement agreed to cancel preferred investment options to purchase up to an aggregate of 123,077 shares of common stock of the Company which were previously issued to the investors in July 2022. As compensation to the Placement Agent, as the exclusive placement agent in connection with the November 2022 Offering, the Company also issued to designees of the Placement Agent preferred investment options to purchase up to 2,418 shares of common stock (“November 2022 Placement Options”). The November 2022 Placement Options have substantially the same terms as the Series C Preferred Investment Options, except that the November 2022 Placement Options have an exercise price equal to $232.59 per share and expire on the third anniversary from the date of the commencement of sales in the November 2022 Offering. The Company received net proceeds of approximately $6.4 million from the November 2022 Offering, after deducting the estimated November 2022 Offering expenses payable by the Company. The total issuance costs amounted to approximately $1,124,149 and the Company also recognized an initial fair value of the Series C Preferred Investment Options in the amount of $4,589,108. $453,537 of such issuance costs have been determined to be in connection with the Series C Preferred Investment Options and have been expensed during the year ended December 31, 2022. June 2023 Private Placement On June 23, 2023, the Company completed a public offering (the “June 2023 Offering”) of (i) 93,677 shares of common stock (“June 2023 Common Share”), (ii) 4,886,586 Pre-funded Warrants (the “June 2023 Pre-funded Warrants”) to purchase 75,178 shares of common stock of the Company (the “June 2023 Pre-funded Warrant Shares”); and (iii) 10,975,611 Series D warrants (the “Series D Common Warrants”) to purchase 168,856 shares of common stock of the Company (the “Series D Common Warrant Shares”). The offering price of each June 2023 Common Share and accompanying Series D Common Warrant was $26.65 and the offering price of each Pre-funded Warrant and accompanying Class D Common Warrant was $26.65. The June 2023 Common Shares, June 2023 Pre-funded Warrants, June 2023 Pre-funded Warrant Shares, Series D Common Warrants and Series D Common Warrant Shares are collectively referred to herein as the “Securities.” Subject to certain ownership limitations described in the Series D Common Warrants, the Series D Common Warrants have an exercise price of $18.85 per share of common stock are exercisable upon issuance and will expire five years from the date of issuance. The exercise price of the Series D Common Warrants is subject to adjustment for stock splits, reorganizations, recapitalizations and similar capital transactions as described in the Series D Common Warrants. Subject to certain ownership limitations described in the June 2023 Pre-funded Warrants, the June 2023 Pre-funded Warrants are immediately exercisable and may be exercised at a nominal consideration of $0.0001 per share of common stock at any time until all of the June 2023 Pre-funded Warrants are exercised in full. A holder will not have the right to exercise any portion of the Series D Common Warrants or the June 2023 Pre-funded Warrants if the holder (together with its affiliates) would beneficially own in excess of 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the Series D Common Warrants or the June 2023 Pre-funded Warrants, respectively. However, upon notice from the holder to the Company, the holder may increase the beneficial ownership limitation, which may not exceed 9.99% of the number of shares of common stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the Series D Common Warrants or the June 2023 Pre-funded Warrants, respectively, provided that any increase in the beneficial ownership limitation will not take effect until 61 days following notice to the Company. All of the June 2023 Pre-funded Warrants were exercised as of December 31, 2023. As compensation to the Placement Agent in consideration for serving as the placement agent in connection with the June 2023 Offering, the Company paid the Placement Agent a cash fee of 7% of the aggregate gross proceeds raised in the June 2023 Offering, plus a management fee equal to 0.5% of the gross proceeds raised in the June 2023 Offering and reimbursement of certain expenses and legal fees. The Company also issued warrants to the Placement Agent (the “June 2023 Placement Agent Warrants”) to purchase up to 10,131 shares of common stock (the “June 2023 Placement Agent Warrant Shares”). The June 2023 Placement Agent Warrants have substantially the same terms as the Series D Common Warrants, except that the June 2023 Placement Agent Warrants have an exercise price equal to $33.31 per share and expire on the fifth anniversary from the date of the commencement of sales in the Offering. All of 10,131 June 2023 Placement Agent Warrants remain unexercised and outstanding as of December 31, 2023. The Company received net proceeds of approximately $3.80 million, from the June 2023 Offering, after deducting the estimated June 2023 Offering expenses payable by the Company. The total issuance costs amounted to approximately $703,450 and the Company also recognized an initial fair value of the Series D Common Warrants in the amount of $3,596,484. $351,768 of such issuance costs have been determined to be in connection with the Series D Common Warrants and have been expensed during the year ended December 31, 2023. Inducement Offer Agreement On August 14, 2023, the Company entered into an inducement offer letter agreement (the “Inducement Letter”) with certain holders (the “Holders”) of existing Series C preferred investment options (the “Existing Warrants”) to purchase shares of common stock of the Company. The Existing Warrants were issued on November 17, 2022 and had an exercise price of $153.73 per share (the “August Transaction”). Pursuant to the Inducement Letter, the Holders agreed to exercise for cash their Existing Warrants to purchase an aggregate of 163,383 shares of the Company’s common stock at a reduced exercise price of $20.81 per share in consideration for the Company’s agreement to issue new common stock purchase warrants (the “New Warrants”), as described below, to purchase up to 326,767 shares of the Company’s common stock (the “New Warrant Shares”). The Company received aggregate gross proceeds of approximately $3.4 million from the exercise of the Existing Warrants by the Holders, before deducting placement agent fees and other offering expenses payable by the Company. The Company engaged the Placement Agent to act as its exclusive placement agent in connection with the transactions summarized above and has agreed to pay the Placement Agent a cash fee equal to 7.0% of the gross proceeds received from the Holders’ exercise of their Existing Warrants, as well as a management fee equal to 0.5% of the gross proceeds from the exercise of the Existing Warrants. Upon any exercise for cash of any New Warrants, the Company has agreed to pay the placement Agent a cash fee of 7.0% of the aggregate gross exercise price paid in cash with respect the exercise of the New Warrants, and a management fee of 0.5% of the aggregate gross exercise price paid in cash with respect to the New Warrants. The Company has also agreed to reimburse the Placement Agent for its expenses in connection with the exercise of the Existing Warrants and the issuance of the New Warrants, up to $50,000 for fees and expenses of legal counsel and other out-of-pocket expenses and agreed to pay the Placement Agent for non-accountable expenses in the amount of $25,000 and clearing fee of $15,950. The Company also agreed to issue to the Placement Agent or its designees warrants (the “Placement Agent Warrants”) to purchase (i) up to 9,803 shares of common stock (6% of the Existing Warrants being exercised) which will have the same terms as the New Warrants except the Placement Agent Warrants will have an exercise price equal to $26.01 per share (125% of the reduced exercise price of the Existing Warrants) and (ii) upon any exercise for cash of the New Warrants, that number of shares of common stock equal to 6.0% of the aggregate number of such shares of common stock underlying the New Warrants that have been exercised, which will have the same terms as the New Warrants except for an exercise price equal to $26.01 per share. The closing of the transactions contemplated pursuant to the Inducement Letter on August 17, 2023 (the “Closing Date”), subject to satisfaction of customary closing conditions. The Company used the net proceeds of these transactions for general corporate and working capital purposes. The resale of the shares of the Company’s common stock issuable upon exercise of the Existing Warrants are registered on an existing registration statement on Form S-1 (File No: 333-268537) declared effective by the SEC on December 2, 2022. The Company also agreed to file a registration statement on Form S-3 (or other appropriate form if the Company is not then Form S-3 eligible) covering the resale of the New Warrant Shares issued or issuable upon the exercise of the New Warrants (the “Resale Registration Statement”), within 30 days of the Closing Date, and to have such Resale Registration Statement declared effective by the SEC within 90 days following the Closing Date. In the Inducement Letter, the Company agreed not to issue any shares of common stock or common stock equivalents or to file any other registration statement with the SEC (in each case, subject to certain exceptions) until 30 days after the Closing Date. The Company also agreed not to effect or agree to effect any variable rate transaction (as defined in the Inducement Letter) until one (1) year after the Closing Date (subject to an exception). The Company received net proceeds of approximately $3.0 million, after deducting the offering expenses payable by the Company. The total issuance costs amounted to approximately $455,908 and the Company also recognized an initial fair value of the New Warrants in the amount of $6,319,909. $296,450 of such issuance costs have been determined to be in connection with the New Warrants and have been expensed for the year ended December 31, 2023. In addition, the Company recognized an inducement expense of $6,373,353 in connection with such transaction for the year ended December 31, 2023. Warrants October 2016 Private Placement – Placement Agent Warrants The Company issued an aggregate of 165 warrants to the placement agents to purchase 1/65th share of its common stock per warrant at an exercise price of $1,170,000 per share for 32 warrants and $97,500 per share for 133 warrants. The warrants issued in the Company’s October 2016 Private Placement expired on October 17, 2021, and the warrants issued in the Company’s March 2018 Private Placement, May 2018 Private Placement and August 2018 Financing expired on September 4, 2023. The exercise price and number of shares of common stock or other securities issuable on exercise of such warrants are subject to customary adjustment in certain circumstances, including in the event of a stock dividend, recapitalization, reorganization, merger or consolidation of the Company. As of December 31, 2023, all warrants issued and outstanding to the placement agents pursuant to May 2018 and August 2028 financing expired. As of December 31, 2022, 133 warrants issued to the placement agents at an exercise price of $97,500 and 32 warrants at an exercise price of $1,170,000 were outstanding and exercisable. Class B Warrants The holders of the Class B Warrants did not exercise any of their warrants during the year ended December 31, 2023. Class B Warrants have an exercise price of $1,170,000 per share and shall expire between October 17, 2021 and May 15, 2023. As of December 31, 2023 and 2022, the Company had 0 and 100 Class B Warrants issued and outstanding. Series A Warrants and Series B Warrants On January 24, 2019, the Company entered into an exchange agreement with two institutional investors pursuant to which, these investors exercised Series A Warrants to purchase 5 shares of the Company’s common stock for total cash proceeds of $2,172,680 to the Company, net of costs of $159,958. The two investors also exchanged Series A Warrants to purchase 5 shares of its common stock into 5 shares of its common stock and received new warrants to purchase an aggregate of 96 shares of its common stock. These new warrants have terms substantially like the terms of the Company’s Series A Warrants, except that the per share exercise price of the new warrants is $357,825, and the warrants are not exercisable until July 24, 2019, the six-month anniversary from’ the date of issuance. Each warrant expires on the fifth anniversary of the original issuance date. The Company recorded 585 and 3,460 Series A Warrants (each exercisable into 1/65 th 2020 Offering Warrants In the January 28, 2020 public offering, the Company sold 329,667 warrants (each exercisable into 1/20 th As of December 31, 2023 and 2022, the Company reported 2020 Offering Warrants issued and outstanding to purchase 1,576 shares of common stock (as adjusted for the 1-for-65 reverse stock split). 2021 Offering Warrants In the July 11, 2021 offering, the Company sold 153,433 warrants (each warrant exercisable into 1/65th share of common stock) for a total of 2,361 shares of common stock, at an exercise price equal to $7,897.50 per share of common stock (as adjusted for the 1-for-65 reverse stock split), and are immediately exercisable until the fifth anniversary of the date of issuance. In connection with the offering, the Company issued to the Placement Agent or its designees warrants to purchase an aggregate of 283 of common stock (as adjusted for the 1-for-65 reverse stock split) at an exercise price equal to 125% of the offering price in the offering, or $162.94 ($10,591.10 per share as adjusted for the 1-for-65 reverse stock split) (the “2021 Placement Agent Warrants”). The 2021 Placement Agent Warrants are immediately exercisable until the fifth anniversary of the commencement of sales of the offering. The Company reported 2021 Offering Warrants of 153,433 and 2021 Placement Agent Warrants of 18,412 issued and outstanding at December 31, 2023 and 2022, respectively. The total fair value of such warrants amounted to $470 and $19,751 as of December 31, 2023 and 2022, respectively, and is included in warrant and preferred investment option liabilities on the accompanying consolidated balance sheets. Warrant Exchange On November 20, 2020, the Company and the investor entered into an exchange agreement and issued a warrant to purchase up to an aggregate of 59 shares of the Company’s common stock for $9,750.00 per share which expires on August 20, 2024. In accordance with the underlying agreement, in connection with the Company’s offering of Series F Preferred Stock, Series G Preferred Stock and the warrants on February 15, 2022, the warrant was adjusted to purchase an aggregate of 1,180 shares (as adjusted for 1-for-65 reverse stock-split) of the Company’s common stock for $3.25 per share. On June 8, 2022, the Company and the investor entered into a warrant repurchase agreement to repurchase the warrant for $2,500,000. 2022 Offering Warrants On February 15, 2022, in connection with the Company’s offer and sale of 2,500 shares of Series F Preferred Stock and 2,500 shares of Series G Preferred Stock, the Company sold 125,000 warrants at an exercise price of $37.65 per share (warrants exercisable into 1,923 shares of common stock as adjusted for 1-for-65 reverse stock split of common stock at an exercise price equal to $2,447.25 per share). The warrants are exercisable from July 15, 2022 until the fifth anniversary of the initial exercise date. In connection with the offering, the Company issued to the designees of the Placement Agent, for serving as the placement agent of the offering, 10,000 warrants to purchase an aggregate of 154 shares of its common stock as adjusted for 1-for65 reverse stock split, at an exercise price equal to $487.50 per share (the “2022 Placement Agent Warrants”). The 2022 Placement Agent Warrants are exercisable from July 15, 2022 until February 15, 2027. The Company reported 2022 Offering Warrants of 125,000 warrants and 2022 Placement Agent Warrants of 10,000 warrants issued and outstanding, each warrant exercisable at an exercise price of $2,447.25 per share, as adjusted for 1-for-65 reverse stock split, as of December 31, 2023 and 2022, respectively. The total fair value of such warrants amounted to $1,611 and $81,775 as of December 31, 2023 and 2022, respectively, and is included in warrant and preferred investment option liabilities on the accompanying condensed consolidated balance sheets. June 2022 Offering Warrants In the June 2022 Offering, the Company sold 3,157,895 warrants at an exercise price of $1.90 per share to purchase 48,583 shares of common stock at an exercise price of $123.50 per share (eac

Income Tax

Income Tax	12 Months Ended
Income Tax	Dec. 31, 2023
Income Tax [Abstract]
INCOME TAX	NOTE 9: INCOME TAX Income tax expense for the years ended December 31, 2023 and 2022 is summarized as follows. December 31, December 31, Deferred: Federal $ (12,315,396 ) $ (11,457,628 ) State (4,095,514 ) (3,810,261 ) Change in valuation allowance 16,410,910 15,267,889 Income tax expense (benefit) $ - $ - The following is a reconciliation of the provision for income taxes at the U.S. federal income tax rate to the income taxes reflected in the Statement of Operations: December 31, December 31, Book income (loss) 21.00 % 21.00 % State taxes 6.98 % 6.98 % Change in the fair value of warrant and preferred investment option liability 11.68 % 11.80 % Other permanent items (3.84 )% 2.49 % Valuation allowance (35.72 )% (42.2 )% Tax expense at actual rate - - The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at December 31, 2023 and 2022 are as follows: December 31, December 31, Deferred tax assets: Net operating loss carryforward $ 50,744,357 $ 37,803,576 Allowance for sales discounts (164,289 ) - Depreciation 2,275,224 (961,977 ) Right of use assets (442,866 ) - Lease liabilities 430,088 - Research and development 2,845,164 2,845,164 Stock-based compensation 796,319 669,382 Total gross deferred tax assets 56,483,997 40,356,145 Less: valuation allowance (56,483,997 ) (40,356,145 ) Net deferred tax assets $ - $ - Deferred income taxes are provided for the tax effects of transactions reported in the consolidated financial statements and consist of deferred taxes related primarily to differences between the bases of certain assets and liabilities for financial and tax reporting. The deferred taxes represent the future tax return consequences of those differences, which will either be deductible or taxable when the assets and liabilities are recovered or settled. Section 382 of the Internal Revenue Code (“Section 382”), imposes limitations on a corporation’s ability to utilize its Net Operating Losses (“NOLs”), if it experiences an “ownership change.” In general terms, an ownership change may result from transactions increasing the ownership percentage of certain stockholders in the stock of the corporation by more than 50% over a three-year period. In the event of an ownership change, utilization of the NOLs would be subject to an annual limitation under Section 382 determined by multiplying the value of the Company’s stock at the time of the ownership change by the applicable long-term tax-exempt rate. The Company has not completed a Section 382 study at this time; however, should a study be completed certain NOLs may be subject to such limitations. Any future annual limitation may result in the expiration of NOLs before utilization. As of December 31, 2023, the Company had approximately $199,130,000 of federal net operating loss (“NOL”) carryforwards that may be available to offset future taxable income. As of that date, approximately $10,100,000 of federal net operating losses will expire in various amounts between 2033 and 2037. The remaining $189,030,000 of federal net operating losses should have an indefinite life and subjected to 80% of federal taxable income. The Company also had approximately $190,900,000 of state NOLs that begin to expire in 2033. The Company has recorded a 100% valuation allowance on the deferred tax assets due to the uncertainty of its realization. The net change in the valuation allowance for the years ended December 31, 2023 and 2022 was an increase of $16,127,853 and $15,267,889, respectively. In the ordinary course of business, the Company’s income tax returns are subject to examination by various taxing authorities. Such examinations may result in future tax and interest assessment by these taxing authorities. Accordingly, the Company believes that it is more likely than not that it will realize the benefits of tax positions it has taken in its tax returns or for the amount of any tax benefit that exceeds the cumulative probability threshold in accordance with FASB ASC 740. Differences between the estimated and actual amounts determined upon ultimate resolution, individually or in the aggregate, are not expected to have a material adverse effect on the Company’s financial position. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. The Company is no longer subject to the U.S. federal and state income tax examination to the extent the net operating losses are carried forward and impact a year that is open to examination by the authorities. The Company’s income tax returns for the years 2020-2022 are subject to examination.

Revenue Recognition and Reserve

Revenue Recognition and Reserve for Sales Returns and Allowances	12 Months Ended
	Dec. 31, 2023
Revenue Recognition and Reserve for Sales Returns and Allowances [Abstract]
REVENUE RECOGNITION AND RESERVE FOR SALES RETURNS AND ALLOWANCES	NOTE 10: REVENUE RECOGNITION AND RESERVE FOR SALES RETURNS AND ALLOWANCES The Company’s contracts with customers only include one performance obligation (i.e. sale of the Company’s products). Revenue is recognized in the gross amount at a point in time when delivery is completed, and control of the promised goods is transferred to the customers. Revenue is measured as the amount of consideration the Company expects to be entitled to in exchange for those goods. The Company’s contracts do not involve financing elements as payment terms with customers are less than one year. Further, because revenue is recognized at the point in time goods are sold to customers, there are no contract asset or contract liability balances. The Company does not disclose remaining performance obligations related to contracts with durations of one year or less as allowed by the practical expedient applicable to such contracts. The Company disaggregates its revenues by major geographic region. See Note 11, Concentrations, Geographic Data, and Sales by Major Customers, for further information. The Company accounts for fees paid to Amazon for products sold through its Amazon Stores as operating expense. The Company offers various discounts, pricing concessions, and other allowances to customers, all of which are considered in determining the transaction price. Certain discounts and allowances are fixed and determinable at the time of sale and are recorded at the time of sale as a reduction to revenue. Other discounts and allowances can vary and are determined at management’s discretion (variable consideration). Specifically, the Company occasionally grants discretionary credits to facilitate markdowns and sales of slow-moving merchandise, and consequently accrues an allowance based on historic credits and management estimates. Further, the Company allows sales returns, consequently records a sales return allowance based upon historic return amounts and management estimates. These allowances (variable consideration) are estimated using the expected value method and are recorded at the time of sale as a reduction to revenue. The Company adjusts its estimate of variable consideration at least quarterly or when facts and circumstances used in the estimation process may change. The variable consideration is not constrained as the Company has sufficient history on the related estimates and does not believe there is a risk of significant revenue reversal. The Company also participates in cooperative advertising arrangements with some customers, whereby it allows a discount from invoiced product amounts in exchange for customer purchased advertising that features the Company’s products. Generally, these allowances range from 2% to 5% of gross sales and are generally based upon product purchases or specific advertising campaigns. Such allowances are accrued when the related revenue is recognized. These cooperative advertising arrangements provide a distinct benefit and fair value, and are accounted for as direct selling expenses. Sales commissions are expensed when incurred as the related revenue is recognized at a point in time and therefore, the amortization period is less than one year. As a result, these costs are recorded as direct selling expenses, as incurred. The Company has also elected to adopt the practical expedient related to shipping and handling fees which allows the Company to account for shipping and handling activities that occur after control of the related good transfers as fulfillment activities instead of assessing such activities as performance obligations. Therefore, shipping and handling activities are considered part of the Company’s obligation to transfer the products and therefore are recorded as direct selling expenses, as incurred. The Company’s allowance for sales returns amounted to $600,092 and $13,000 as of December 31, 2023 and 2022, respectively.

Concentrations, Geographic Data

Concentrations, Geographic Data, and Sales by Major Customers	12 Months Ended
	Dec. 31, 2023
Concentrations, Geographic Data, and Sales by Major Customers [Abstract]
Concentrations, Geographic Data, and Sales by Major Customers	NOTE 11: CONCENTRATIONS, GEOGRAPHIC DATA, AND SALES BY MAJOR CUSTOMERS Concentration of Customers The Company sold its products to two customers that account for approximately 73% (57% and 16%) of the total revenues for the year ended December 31, 2023.The Company sold its products to two customers that accounted for approximately 67% (53% and 14%) of the total revenues for the years ended December 31, 2022.Two customers accounted for 58% and 56% of the total accounts receivable balance due to the Company at December 31, 2023 and 2022, respectively. Concentration of Suppliers The Company purchased products from three vendors for the year ended December 31, 2023 that accounted for approximately 46% (19%, 14%, and 13%) of its total cost of goods sold. The Company purchased products from three vendors for the year ended December 31, 2022 that accounted for approximately 35% (13%, 12% and 11%) of its total cost of goods sold. Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through December 31, 2023. The Company’s bank balances exceeded FDIC insured amounts at times during the years ended December 31, 2023 and 2022, respectively. At December 31, 2023 and 2022, the Company’s bank balance exceeded the FDIC insured amounts by $902,540 and $2,314,237 respectively. Geographic Concentration Geographical distribution of net revenue consisted of the following for the years ended December 31, 2023 and 2022, respectively, as follows: For the Year Ended For the Year Ended Net Sales % Net Sales % Brazil $ 654,606 1 % $ 530,634 1 % Canada 2,100,647 3 % 2,922,541 3 % Europe 5,680,769 7 % 4,766,487 5 % Mexico 1,175,577 2 % 632,124 1 % United Kingdom 4,795,871 6 % 3,807,395 4 % United States 61,864,352 81 % 82,594,586 86 % Total $ 76,271,822 100 % $ 95,253,767 100 %

Restatement of Previously Filed

Restatement of Previously Filed Quarterly Form 10-Qs	12 Months Ended
Restatement of Previously Filed Quarterly Form 10-Qs	Dec. 31, 2023
Restatement of Previously Filed Quarterly Form 10-Qs [Abstract]
RESTATEMENT OF PREVIOUSLY FILED QUARTERLY FORM 10-QS	NOTE 12: RESTATEMENT OF PREVIOUSLY FILED QUARTERLY FORM 10-QS The Company’s management determined that the Company’s financial statements which were included in Quarterly Reports on Form 10-Q for the quarters ended March 31, 2023, June 30, 2023, and September 30, 2023 should no longer be relied upon due to errors relating to the recording and reporting of transactions in operating assts and liabilities accounts on the Consolidated Balance Sheets and Consolidated Statements of Operations. The errors occurred primarily due to an incorrect interface and mapping of the Company’s chart of accounts during the implementation of a new financial reporting application and due to ineffective controls relating to information technology, particularly in reviewing system implementations, user provisioning, user rights, and service organization control reports. The Company’s management identified the errors during its year end of audit of its fiscal year 2023. As a result of the restatement included herein, we reported net loss for the quarter ended March 31, 2023 of $8,228,431, which was $46,731 less than the net loss previously reported in the March 31, 2023 Original Form 10-Q, net loss for the quarter ended June 30, 2023 of $6,974,485, which was $1,249,115 more than the net loss reported in the previously reported, in the June 30, 2023 Original Form 10-Q, and net loss for the quarter ended September 30, 2023 of $14,516,988, which was $268,414 more than the net loss reported in the September 30, 2023 Original Forms 10-Q. Unaudited Condensed Consolidated Balance Sheets as of March 31, 2023 - Restated March 31, 2023 As Restatement As Current Assets Cash $ 2,357,204 $ (329,783 ) $ 2,027,421 Accounts receivables, net 12,473,777 1,963,189 14,436,966 Inventory, net 32,664,029 2,753,362 35,417,391 Prepaid and other current assets 921,178 (41,376 ) 879,802 Total Current Assets 48,416,188 4,345,392 52,761,580 Property & equipment 18,556,882 4,115 18,560,997 Right of use assets 4,150,863 - 4,150,863 Other assets 2,786,236 (792,418 ) 1,993,818 Total Assets $ 73,910,169 $ 3,557,089 $ 77,467,258 Current Liabilities Accounts payable $ 34,975,111 $ (3,118 ) $ 34,971,993 Accrued expenses 3,310,663 3,507,398 6,818,061 Lease liability, current maturities 979,143 - 979,143 Short term loan payable 1,241,248 - 1,241,248 Warrant and preferred investment option liability 8,631,313 - 8,631,313 Total Current Liabilities 49,137,478 3,504,280 52,641,758 Lease liability, net of current maturities 3,224,770 - 3,224,770 Total Liabilities 52,362,248 3,504,280 55,866,528 Stockholders’ Equity Common stock 1,495 (1,472 ) 23 Additional paid-in capital 174,774,641 1,472 174,776,113 Accumulated other comprehensive income - 6,078 6,078 Accumulated deficit (153,228,215 ) 46,731 (153,181,484 ) Total Stockholders’ Equity 21,547,921 52,809 21,600,730 Total Liabilities and Stockholders’ Equity $ 73,910,169 $ 3,557,089 $ 77,467,258 Unaudited Condensed Statements of Operations - Restated Three Months Ended As Restatement As Revenues, Net of Allowances Metal goods $ 8,449,294 $ (1,495,144 ) $ 6,954,150 Soft goods 9,807,138 268,008 10,075,146 Electronic goods 1,956,279 (124,041 ) 1,832,238 Total Revenues, Net of Allowances 20,212,711 (1,351,177 ) 18,861,534 Cost of Goods Sold Metal goods 6,965,287 (1,160,407 ) 5,804,880 Soft goods 7,712,538 641,397 8,353,935 Electronic goods 1,977,614 (73,405 ) 1,904,209 Total Cost of Goods Sold 16,655,439 (592,415 ) 16,063,024 Gross Profit 3,557,272 (758,762 ) 2,798,510 Operating Expenses Selling, general and administrative 15,090,116 (805,493 ) 14,284,623 Research and development 3,527,521 - 3,527,521 Total Operating Expenses 18,617,637 (805,493 ) 17,812,144 Income (Loss) from Operations (15,060,365 ) (46,731 ) (15,013,634 ) Other Income (Expense) Change in the fair value of warrant and preferred investment option liabilities 7,484,960 - 7,484,960 Interest expense (699,757 ) - (699,757 ) Total Other Income (Expense) 6,785,203 - 6,785,203 Net Income (Loss) Before Income Tax Provision (8,275,162 ) (46,731 ) (8,228,431 ) Income tax - - - Net Income (Loss) $ (8,275,162 ) $ (46,731 ) $ (8,228,431 ) Redemption of Series D Preferred Stock deemed dividend - - - Common Stock deemed dividend - - - Net Income (Loss) attributable to common stockholders $ (8,275,162 ) $ (46,731 ) $ (8,228,431 ) Basic and diluted net loss per share attributable to common stockholders $ (36.54 ) $ (0.21 ) $ (36.33 ) Basic and diluted weighted average common shares outstanding 226,466 226,466 Unaudited Condensed Consolidated Statements of Cash Flows - Restated March 31, 2023 As Restatement As Net loss $ (8,275,162 ) $ 46,731 $ (8,228,431 ) Adjustments to reconcile from net loss to net cash provided by operating activities: Depreciation 1,152,353 - 1,152,353 Amortization or right of use 264,996 - 264,996 Change in fair value of warrant and preferred investment option liability (7,484,960 ) - (7,484,960 ) Stock-based compensation expense 115,139 - 115,139 Changes in operating assets and liabilities Accounts receivable, net 4,336,882 (1,963,189 ) 2,373,693 Inventory 7,701,257 (2,753,362 ) 4,947,895 Prepaid assets (551,386 ) 41,376 (510,010 ) Other assets (895,456 ) 792,418 (103,038 ) Accounts payable 4,352,612 (3,118 ) 4,349,494 Accrued expenses 299,749 3,503,283 3,803,032 Lease liability (233,097 ) - (233,097 ) Net cash provided by operating activities 782,927 (335,861 ) 447,066 Cash flows from investing activities: Purchases of property and equipment (1,257,625 ) - (1,257,625 ) Net cash used in investing activities (1,257,625 ) - (1,257,625 ) Cash flows from financing activities: Proceeds from loan payable 412,589 - 412,589 Repayments of loan payable (144,924 ) - (144,924 ) Net cash provided by financing activities 267,665 - 267,665 Effect of exchange rate on cash - 6,078 6,078 Net decrease in cash (207,033 ) (329,783 ) (536,816 ) Cash, beginning of period 2,564,237 - 2,564,237 Cash, end of period $ 2,357,204 $ (329,783 ) $ 2,027,421 Supplemental disclosure of cash flow information: Cash paid during the period for: Interest $ 699,757 $ 699,757 Income taxes $ - $ - Supplemental disclosure of non-cash investing and financing activities: Purchase of property and equipment in accounts payable $ 951,227 $ 951,227 Repayment of short-term loan payable in exchange of new short-term loan payable $ 714,411 $ 714,411 Unaudited Condensed Consolidated Balance Sheets - Restated June 30, 2023 As Restatement As Current Assets Cash $ 2,206,565 $ (361,654 ) $ 1,844,911 Accounts Receivables, net 7,820,611 1,913,128 9,733,739 Inventory, net 31,411,395 5,796,491 37,207,886 Prepaid and other current assets 48,164 343,280 391,444 Total Current Assets 41,486,735 7,691,245 49,177,980 Property & equipment 19,618,726 - 19,618,726 Right of use assets 4,386,414 - 4,386,414 Other assets 2,059,288 2,597 2,061,885 Total Assets $ 67,551,163 $ 7,693,842 $ 75,245,005 Current Liabilities Accounts payable $ 36,864,439 $ (771,360 ) $ 36,093,079 Accrued expenses 3,433,090 9,620,070 13,053,160 Lease liability, current maturities 1,182,351 - 1,182,351 Short term loan payable 1,214,028 - 1,214,028 Warrant and preferred investment option liability 4,985,387 - 4,985,387 Total Current Liabilities 47,679,295 8,848,710 56,528,005 Lease liability, net of current maturities 3,383,967 - 3,383,967 Total Liabilities 51,063,262 8,848,710 59,911,972 Stockholders’ Equity Common stock 40 - 40 Additional paid in capital 175,441,446 (185 ) 175,441,261 Accumulated other comprehensive income - 47,702 47,702 Accumulated deficit (158,953,585 ) (1,202,385 ) (160,155,970 ) Total Stockholders’ Equity 16,487,901 (1,154,868 ) 15,333,033 Total Liabilities and Stockholders’ Equity $ 67,551,163 $ 7,693,842 $ 75,245,005 Unaudited Condensed Consolidated Statements of Operations - Restated For the Three Months Ended For the Six Months Ended As Restatement As As Restatement As Revenues, Net of Allowances Metal goods $ 8,012,855 $ (619,314 ) $ 7,393,541 $ 17,280,949 $ (2,933,258 ) $ 14,347,691 Soft goods 9,913,780 (1,167,195 ) 8,746,585 18,897,537 (75,806 ) 18,821,731 Electronic goods 952,934 (116,704 ) 836,230 2,913,793 (245,325 ) 2,668,468 Total Revenues, Net of Allowances 18,879,569 (1,903,213 ) 16,976,356 39,092,279 (3,254,389 ) 35,837,890 Cost of Goods Sold Metal goods 5,453,794 49,214 5,503,008 12,576,597 (1,268,709 ) 11,307,888 Soft goods 6,726,078 (893,541 ) 5,832,537 14,613,702 (427,230 ) 14,186,472 Electronic goods 858,724 (45,314 ) 813,410 2,503,737 213,882 2,717,619 Total Cost of Goods Sold 13,038,596 (889,641 ) 12,148,955 29,694,036 (1,482,057 ) 28,211,979 Gross Profit 5,840,973 (1,013,572 ) 4,827,401 9,398,243 (1,772,332 ) 7,625,911 Operating Expenses Selling, general and administrative 14,967,257 384,580 15,351,837 30,046,444 (409,984 ) 29,636,460 Research and development 2,913,403 (119,587 ) 2,793,816 6,440,924 (119,587 ) 6,321,337 Total Operating Expenses 17,880,660 264,993 18,145,653 36,487,368 (529,571 ) 35,957,797 Income (Loss) from Operations (12,039,687 ) 1,278,565 (13,318,252 ) (27,089,125 ) 1,242,761 (28,331,886 ) Other Income (Expense) Warrant issuance cost (351,768 ) - (351,768 ) (351,768 ) - (351,768 ) Change in the fair value of warrant and preferred investment option liabilities 7,242,510 - 7,242,510 14,727,470 - 14,727,470 Interest expense (576,425 ) (29,450 ) (546,975 ) (1,287,109 ) (40,377 ) (1,246,732 ) Total Other Income (Expense) 6,314,317 (29,450 ) 6,343,767 13,088,593 (40,377 ) 13,128,970 Net Income (Loss) Before Income Tax Provision (5,725,370 ) 1,249,115 (6,974,485 ) (14,000,532 ) 1,202,384 (15,202,916 ) Income tax - - - - - - Net Income (Loss) $ (5,725,370 ) $ 1,249,115 $ (6,974,485 ) $ (14,000,532 ) $ 1,202,384 $ (15,202,916 ) Redemption of Series D Preferred Stock deemed dividend - - - - - - Common Stock deemed dividend - - - - - - Net Income (Loss) attributable to common stockholders $ (5,725,370 ) $ 1,249,115 $ (6,974,485 ) $ (14,000,532 ) $ 1,202,384 $ (15,202,916 ) Basic and diluted net loss per share attributable to common stockholders $ (23.57 ) $ 5.14 $ (28.71 ) $ (59.64 ) $ 5.12 $ (64.76 ) Basic and diluted weighted average common shares outstanding 242,934 242,934 234,745 234,745 Unaudited Condensed Consolidated Statements of Cash Flows - Restated June 30, 2023 As Restatement As Cash flows from operating activities: Net loss $ (14,000,532 ) $ (1,202,384 ) $ (15,202,916 ) Adjustments to reconcile from net loss to net cash used in operating activities: Depreciation 2,608,776 - 2,608,776 Provision for credit losses 1,300,000 - 1,300,000 Amortization or right of use assets 734,405 - 734,405 Warrant issuance cost 351,768 - 351,768 Loss on sale of property and equipment - 16,652 16,652 Change in fair value of warrant and preferred investment option liability (14,727,470 ) - (14,727,470 ) Stock-based compensation expense 228,656 - 228,656 Changes in operating assets and liabilities Accounts receivable, net 7,690,048 (1,913,128 ) 5,776,920 Inventory 8,953,891 (5,796,491 ) 3,157,400 Prepaid assets 321,628 (343,280 ) (21,652 ) Other assets (168,508 ) (2,597 ) (171,105 ) Accounts payable 4,715,352 (771,361 ) 3,943,991 Accrued expenses 422,177 9,603,417 10,025,594 Lease liability (575,652 ) - (575,652 ) Net cash used in operating activities (2,145,461 ) (409,172 ) (2,554,633 ) Cash flows from investing activities: Purchases of property and equipment (2,249,304 ) - (2,249,304 ) Net cash used in investing activities (2,249,304 ) - (2,249,304 ) Cash flows from financing activities: Proceeds from short term loan payable 412,589 - 412,589 Repayments of short-term loan payable (172,144 ) - (172,144 ) Proceeds from issuance of common stock, net of costs 3,796,648 (184 ) 3,796,464 Net cash provided by financing activities 4,037,093 (184 ) 4,036,909 Effect of exchange rate on cash - 47,702 47,702 Net decrease in cash (357,672 ) (361,654 ) (719,326 ) Cash, beginning of period 2,564,237 - 2,564,237 Cash, end of period $ 2,206,565 $ (361,654 ) $ 1,844,911 Supplemental disclosures of cash flow information: Cash paid during the period for: Interest $ 1,261,457 $ 1,261,457 Income taxes $ - $ - Supplemental disclosures of non-cash investing and financing activities: Initial fair value of warrants and preferred investment options $ 3,596,484 $ 3,596,584 Initial value of lease liability $ 704,960 $ 704,960 Purchase of property and equipment in accounts payable $ 2,477,816 $ 2,477,816 Repayment of short-term loan payable in exchange of new short-term loan payable $ 714,411 $ 714,411 Unaudited Condensed Consolidated Balance Sheets - Restated September 30, 2023 As Restatement As Current Assets Cash $ 1,834,305 $ 107,659 $ 1,941,964 Accounts receivables, net 8,992,889 3,194,315 12,187,204 Inventory, net 28,070,889 4,861,332 32,932,221 Prepaid and other current assets 543,343 (123,040 ) 420,303 Total Current Assets 39,441,426 8,040,266 47,481,692 Property & equipment 18,904,135 - 18,904,135 Right of use assets 4,021,988 - 4,021,988 Other assets 2,165,301 1,482 2,166,783 Total Assets 64,532,850 8,041,748 72,574,598 Current Liabilities Accounts payable 41,091,115 5,933,524 47,024,639 Accrued expenses 4,461,713 3,549,633 8,011,346 Lease Liability, current maturities 1,247,062 - 1,247,062 Short term loan payable 707,625 5,606 713,231 Warrant and preferred investment option liability 5,740,899 - 5,740,899 Total Current Liabilities 53,248,414 9,488,763 62,737,177 Lease liability, net of current maturities 3,013,214 - 3,013,214 Total Liabilities 56,261,628 9,488,763 65,750,391 Stockholders’ Equity Common stock 57 57 Additional paid in capital 181,473,324 - 181,473,324 Accumulated other comprehensive income - 23,783 23,783 Accumulated deficit (173,202,159 ) (1,470,798 ) (174,672,957 ) Total Stockholders’ Equity (Deficit) 8,271,222 (1,447,015 ) 6,824,207 Total Liabilities and Stockholders’ Equity $ 64,532,850 $ 8,041,748 $ 72,574,598 Unaudited Condensed Consolidated Statements of Operations - Restated For the Three Months Ended For the Nine Months Ended As Restatement As As Restatement As Revenues, Net of Allowances Metal goods $ 12,754,504 $ (4,288,179 ) $ 8,466,325 $ 30,475,518 $ (7,661,502 ) $ 22,814,016 Soft goods 6,035,706 4,145,891 10,181,597 25,938,923 3,064,405 29,003,328 Electronic goods 1,839,997 (784,742 ) 1,055,255 3,308,045 415,678 3,723,723 Total Revenues, Net of Allowances 20,630,207 (927,030 ) 19,703,177 59,722,486 (4,181,419 ) 55,541,067 Cost of Goods Sold Metal goods 10,351,690 (4,040,275 ) 6,311,415 25,732,707 (8,113,404 ) 17,619,303 Soft goods 3,646,862 4,220,740 7,867,602 16,528,326 5,525,748 22,054,074 Electronic goods 1,718,681 (521,874 ) 1,196,807 3,150,236 764,190 3,914,426 Total Cost of Goods Sold 15,717,233 (341,409 ) 15,375,824 45,411,269 (1,823,466 ) 43,587,803 Gross Profit 4,912,974 (585,621 ) 4,327,353 14,311,217 (2,357,953 ) 11,953,264 Operating Expenses Selling, general and administrative 12,572,066 2,286,759 14,858,825 42,618,510 1,876,775 44,495,285 Research and development 2,916,349 (2,587,157 ) 329,192 9,357,273 (2,706,744 ) 6,650,529 Total Operating Expenses 15,488,415 (300,398 ) 15,188,017 51,975,783 (829,969 ) 51,145,814 Income (Loss) from Operations (10,575,441 ) 285,223 (10,860,664 ) (37,664,566 ) 1,527,984 (39,192,550 ) Other Income (Expense) Warrant issuance cost (186,450 ) - (186,450 ) (538,218 ) - (538,218 ) Change in the fair value of warrant and preferred investment option liabilities 3,033,537 - 3,033,537 17,761,007 - 17,761,007 Inducement expense (6,373,353 ) - (6,373,353 ) (6,373,353 ) - (6,373,353 ) Interest expense (146,867 ) (16,809 ) (130,058 ) (1,433,975 ) (57,185 ) (1,376,790 ) Total Other Income (Expense) (3,673,133 ) (16,809 ) (3,656,324 ) 9,415,461 (57,185 ) 9,472,646 Net Income (Loss) Before Income Tax Provision (14,248,574 ) 268,414 (14,516,988 ) (28,249,105 ) 1,470,799 (29,719,904 ) Income tax - - - - - - Net Income (Loss) $ (14,248,574 ) $ 268,414 $ (14,516,988 ) $ (28,249,105 ) $ 1,470,799 $ (29,719,904 ) Redemption of Series D Preferred Stock deemed dividend - - - - - - Common Stock deemed dividend - - - - - - Net Income (Loss) attributable to common stockholders $ (14,248,574 ) $ 268,414 $ (14,516,988 ) $ (28,249,105 ) $ 1,470,799 $ (29,719,904 ) Basic and diluted net loss per share attributable to common stockholders $ (29.59 ) $ 0.55 $ (30.15 ) $ (88.86 ) $ 4.63 $ (93.49 ) Basic and diluted weighted average common shares outstanding 481,508 481,508 317,904 317,904 Unaudited Condensed Consolidated Statements of Cash Flows - Restated For the Nine Months Ended As Restatement As Restated Cash flows from operating activities: Net loss $ (28,249,105 ) $ (1,470,799 ) $ (29,719,904 ) Adjustments to reconcile from net loss to net cash used in operating activities: Depreciation 4,088,358 - 4,088,358 Provision for credit losses 2,943,671 662,687 3,606,358 Loss on sale of property and equipment - 16,652 16,652 Inducement expense 6,373,353 - 6,373,353 Amortization of right of use assets 1,098,831 - 1,098,831 Change in fair value of warrant and preferred investment option liability (17,761,007 ) - (17,761,007 ) Warrant issuance cost 538,218 - 538,218 Stock-based compensation expense 328,127 - 328,127 Changes in operating assets and liabilities Accounts receivable, net 4,874,099 (3,857,002 ) 1,017,097 Inventory 12,294,396 (4,861,331 ) 7,433,065 Prepaid assets (173,551 ) 123,040 (50,511 ) Other assets (274,520 ) (1,483 ) (276,003 ) Accounts payable 9,240,985 5,933,524 15,174,509 Accrued expenses 1,450,799 3,532,981 4,983,780 Lease liability (881,694 ) - (881,694 ) Net cash used in operating activities (4,109,040 ) 78,270 (4,030,770 ) Cash flows from investing activities: Purchases of property and equipment (3,313,252 ) - (3,313,252 ) Net cash used in investing activities (3,313,252 ) (3,313,252 ) Cash flows from financing activities: Proceeds from issuance of stock, net of costs 6,958,318 - 6,958,318 Proceeds from short term loan payable 779,795 - 779,795 Repayments of short-term loan payable (1,045,753 ) 5,606 (1,040,147 ) Net cash provided by financing activities 6,692,360 5,606 6,697,966 Effect of currency fluctuation on cash - 23,783 23,783 Net (decrease) in cash (729,932 ) 107,660 (622,273 ) Cash, beginning of period 2,564,237 - 2,564,237 Cash, end of period 1,834,305 107,660 1,941,964 Supplemental disclosures of cash flow information: Cash paid during the period for: Interest $ 1,433,976 $ (42,461 ) $ 1,391,515 Income taxes $ - $ - $ - Supplemental disclosures of non-cash investing and financing activities: Initial fair value of warrant and preferred investment option liability $ 9,916,393 $ - $ 9,916,393 Initial value of lease liability $ 704,960 $ - $ 704,960 Repayment of short-term loan payable in exchange for new short-term loan payable $ 1,601,205 $ (1,254,000 ) $ 347,205 Purchase of property and equipment in accounts payable $ 2,178,858 $ - $ 2,178,858

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13: SUBSEQUENT EVENTS On January 2, 2024, the Company issued 66,571 shares of common stock as fractional shares that resulted from the Reverse Stock Split that was effective January 1, 2024. February 2024 Public Offering On February 13, 2024, the Company completed a public offering (the “Offering”) of (i) 140,000 shares (the “Common Shares”) of its common stock, par value $0.0001 per share (the “Common Stock”); (ii) 632,628 prefunded warrants (the “Prefunded Warrants”) exercisable for an aggregate of 632,628 shares of Common Stock (the “Prefunded Warrant Shares”); and (iii) 772,628 Series F Warrants (the “Series F Warrants”) exercisable for an aggregate of 772,628 shares of Common Stock (the “Series F Warrant Shares”) issued pursuant to the securities purchase agreement, dated February 13, 2024 (the “Securities Purchase Agreement”), between the Company and certain institutional investors (the “Investors”). The offering price of each Common Share and accompanying Series F Warrant was $4.529. The Offering price of each Prefunded Warrant and accompanying Series F Warrant was $4.529. The Common Shares, Prefunded Warrants, Prefunded Warrant Shares, Series F Warrants and Series F Warrant Shares are collectively referred to herein as the “Securities.” The Series F Warrants have an exercise price of $4.405 per share of Common Stock, are exercisable upon issuance and expire five years from the date of issuance. The exercise price of the Series F Warrants is subject to adjustment for stock splits, reorganizations, recapitalizations and similar capital transactions as described in the Series F Warrants. The Prefunded Warrants are immediately exercisable and may be exercised at a nominal consideration of $0.0001 per share of Common Stock at any time until all of the Prefunded Warrants are exercised in full. In consideration for consummating this Offering, the Company paid the placement agent a cash fee equal to 7% of the aggregate gross proceeds of the Offering, a management fee equal to 0.5% of the gross proceeds of the Offering and reimbursed the placement agent for certain expenses and legal fees. The Company also issued warrants to designees of the placement agent (the “Placement Agent Warrants”) exercisable for an aggregate of 46,358 shares of Common Stock (the “Placement Agent Warrant Shares”). The Placement Agent Warrants have substantially the same terms as the Series F Warrants, except that the Placement Agent Warrants have an exercise price equal to $5.6625 per share (125% of the $4.53 offering price of the Common Share and accompanying Series F Warrant), and expire on the fifth anniversary from the date of the commencement of sales in the Offering, February 13, 2029. The Company received net proceeds of approximately $3.1 million from the Offering, after deducting Offering expenses payable by the Company, including the placement agent’s commissions and fees. February 2024 Warrant Amendments - Series D Warrants In connection with the Offering, on February 13, 2024, the Company entered into a warrant amendment agreement with the Investors, pursuant to which the Company agreed to lower the exercise price of the Investors’ Series D Warrants from $18.85 per share (as adjusted for the 1-for-65 reverse stock split of the Company’s Common Stock on January 2, 2024) to $4.405, the closing price of the Company’s Common Stock on February 13, 2024, in consideration for a cash payment of an aggregate of $9,381. The Series D Warrants are exercisable for an aggregate of 75,048 shares of Common Stock and were issued to the Investors on June 23, 2023. The amended exercise price of the Series D Warrants was effective on February 16, 2024. The shares of Common Stock underlying the Series D Warrants sold in the private transaction on June 23, 2023 were registered on behalf of the purchasers thereof on a registration statement on Form S-1 (File No: 333-271181) declared effective by the SEC on June 21, 2023. February 2024 Warrant Amendments – Investor Warrants In connection with the Offering, on February 13, 2024, the Company entered into a warrant amendment agreement with an Investor in the Offering pursuant to which the Company agreed to lower the exercise price of the Investor’s warrants (the “Common Warrants”) from $20.80 per share (as adjusted for the 1-for-65 reverse stock split of the Company’s Common Stock on January 2, 2024) to $4.405, the closing price of the Company’s Common Stock on February 13, 2024, in consideration for a cash payment of an aggregate of $25,529. The Common Warrants are exercisable for an aggregate of 204,230 shares of Common Stock and were issued to the Investor in connection with a private transaction of the Company on August 14, 2023. The amended exercise price of the investor’s Common Warrants was effective on February 16, 2024. October 7, 2022 Litigation On October 7, 2022, a shareholder derivative action was initiated by a stockholder (the “Plaintiff”) against us, Michael Panosian, Joshua Keeler, Zareh Khachatoorian, Martin Galstyan, et al. (“Defendants”), in Nevada’s Eighth Judicial District Court, Case No. A-22-859580-B. The Plaintiff alleged breaches of fiduciary duty by the Defendants, accusing them of failing in their duties in relation to a registered direct offering of Series F and G preferred stock in February 2022, and a 1-for-150 reverse stock split in April 2022. The Plaintiff sought damages exceeding $10,000, attorney fees, an accounting of books and records, equity relief, and reimbursement of legal costs. The Company’s board formed a special litigation committee (“SLC”) on May 13, 2022, to assess the claims. After review, the SLC supported by third-party legal counsel found no misconduct by Defendants and recommended pursuing Plaintiff’s claims, a decision upheld by the board on November 4, 2022. A Motion to Dismiss was filed by the SLC on October 12, 2023, and after a hearing on February 14, 2024, the court dismissed the case on March 18, 2024, agreeing that the SLC’s investigation met Nevada’s legal standards and upheld the business judgment rule. Following the Plaintiff’s appeal of the District Court’s Order dismissing the derivative claims to the Nevada Supreme Court, Plaintiff filed a Motion for Reconsideration under Rule 60 of the Nevada Rules of Civil Procedure based upon the argument that new evidence demonstrated that at least one member of the SLC was not independent. Following full briefing and oral argument on the Plaintiff’s motion, the District Court issued a Minute Order on October 17, 2024, denying the motion. As the Court recognized, there can be no question that at least two members of the SLC were independent, which is a more than sufficient number under Nevada law. The District Court instructed counsel for the SLC to submit a formal draft order for the District Court’s review and signature. The Plaintiff’s appeal for the dismissal of the derivative claims is still pending and remains in the Nevada Supreme Court settlement program. Settlement of litigation – PCS Properties 2, LLP On May 29, 2024, the Company entered into a Settlement Agreement and Mutual Release (the “Agreement”) with PCS Properties 2, LLC (“PCS”), effectively resolving the litigation between the parties as set forth in the Orange County Superior Court Case No. 30-2023-01326779-CU-UD-CJC. On June 22, 2023, PCS filed a lawsuit against the Company in the Superior Court of California, County of Orange, alleging breach of lease agreement, dated December 10, 2021, between the parties regarding the property located at 8687 Research Drive, Irvine, California and was seeking unpaid rent of approximately $124,800 as of May 31, 2023, and seeks damages including future rent through May 31, 2027, totaling at least $2,374,278, minus avoidable costs, along with costs for recovering the premises, reletting expenses, attorney’s fees, leasing commissions for the lease’s unexpired term, prejudgment interest, and court fees. The Company agreed to pay PCS $361,000 in full settlement of the disputes, and has paid $118,000 in June 2024, $118,000 in July 2024, and paid $125,000 on October 9, 2024. Both parties agreed to a general release of all past and present claims related to the litigation, with an explicit waiver of California Civil Code Section 1542. The Agreement contains no admission of liability by any party. This settlement concludes all disputes from the litigation, allowing the Company to avoid further litigation costs and risks. Settlement of Lease Obligations – Concord Z Property Development, LLC On June 6, 2024, the Company entered into a Settlement Agreement with Concord Property Development, LLC (“Landlord”) to resolve a dispute arising from nonpayment of rent under a Commercial Lease Agreement dated October 31, 2022, for commercial premises located at 500 South Main Street, Suite 101, Mooresville, North Carolina. Under the terms of the Settlement Agreement, the Company agreed to pay the Landlord a total settlement amount of Six Hundred Sixty-Six Thousand Three Hundred Eighty-Eight Dollars $666,388 in four scheduled payments: (i) $100,000 on or before June 30, 2024; (ii) $200,000 on or before July 31, 2024; (iii) $183,194 on or before August 31, 2024; and (iv) $183,194 on September 30, 2024. The Company has made all the payments totaling $666,388 pursuant to the terms of the Settlement Agreement. The Settlement Agreement stipulates that upon the Company’s timely payment of the full settlement amount, the Landlord will release and forever discharge the Company from any claims, demands, damages, liabilities, or causes of action related to the lease and the dispute. Additionally, the Settlement Agreement provides that in the event of the Company’s default on its payment obligations, the Landlord is entitled to record a Confession of Judgment against the Company, creditable with any payments made. The Agreement also specifies that it is not to be considered an admission of liability by any party. The litigation with was Concord settled on September 30, 2024. Warrant Conversion On July 31, 2024, the Company received cash consideration of $70,480 and issued 16,000 shares of common stock on conversion of 16,000 warrants at $4.405 per warrant. On August 2, 2024, the Company received cash consideration of $88,100 and issued 20,000 shares of common stock on conversion of 16,000 warrants at $4.405 per warrant. Series I Preferred Stock On August 13, 2024, the board of directors (the “Board”) of ToughBuilt Industries, Inc. a Nevada corporation, declared the formation of and approved the issuance of an aggregate of 100 shares of Series I Preferred Stock, par value $0.0001 per share (the “Series I”). On August 26, 2024, the Company filed a certificate of designation (the “Certificate of Designation”) with the Nevada Secretary of State therein establishing the Series I Preferred Stock and describing the rights, obligations and privileges of the Series I Preferred Stock. Concurrently, the Company issued the 100 shares of Series I on the same date, in book-entry form to Michael Panosian, Chief Executive Officer. The Series I consist of 100 shares. Each share of Series I has a par value of $0.0001 per share. The Series I is not convertible into, or exchangeable for, shares of any other class or series of stock or other securities of the Company. The Series I has no stated maturity and is not subject to any sinking fund. The holder of Series I will not be entitled to receive dividends of any kind. Each holder of Series I has full voting rights and powers equal to the voting rights and powers of holders of common stock, and for so long as Series I is issued and outstanding, the holder of the Series I shall vote together as a single class with the holders of the Company’s common stock and the holders of any other class or series of shares entitled to vote with the common stock, with the holder of Series I being entitled to 51% of the total votes on all such matters regardless of the actual number of shares of the Series I then outstanding, and the holders of common stock and any other shares entitled to vote being entitled to their proportional share of the remaining 49% of the total votes based on their respective voting power. The holder of Series I shall not be entitled to receive any distributions in the event of any liquidation, dissolution or winding up of the Company.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (14,516,988)	$ (6,974,485)	$ (8,228,431)	$ (15,202,916)	$ (29,719,904)	$ (46,449,313)	$ (39,295,273)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
Accounting Policies, by Policy (Policies)	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related recognition of revenue, valuation of accounts receivable, valuation of long-lived assets, fair value of financial instruments and fair value measurements, and revenue recognition. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents on December 31, 2023 and 2022, respectively.
Foreign Currency Translation and transactions	Foreign Currency Translation and Transactions Foreign currency-denominated assets and liabilities of consolidated subsidiaries are translated into U.S. dollars at exchange rates existing at the respective balance sheet dates. Translation adjustments resulting from fluctuations in exchange rates are recorded as a separate component of Other comprehensive income and accumulations thereof within stockholders’ equity. Results of operations of foreign subsidiaries are translated using the monthly weighted-average exchange rates during the respective periods. Gains and losses resulting from foreign currency transactions are included in Other Income and (Expenses) of the Company. Gains and losses resulting from intercompany foreign currency transactions that are of a long-term investment nature are reported in Other Comprehensive Income, if applicable.
Accounts Receivable	Accounts Receivable Accounts receivable represent income earned from the sale of tools and accessories for which the Company has not yet received payment. Accounts receivables are recorded at the invoiced amount and adjusted for amounts management expects to collect from balances outstanding at period-end. The Company estimates the allowance for credit losses based on expected future uncollectible accounts receivable using forecasts of future economic conditions in addition to information about past events and current conditions. Management provides an allowance for credit losses based on the Company’s historical losses, specific customer circumstances, and general economic conditions. Periodically, management reviews accounts receivables and adjusts the allowance based on current circumstances and charges off uncollectible receivables when all attempts to collect have been exhausted and the prospects for recovery are remote. Recoveries are recognized when they are received. Actual collection losses may differ from our estimates and could be material to our financial position, results of operations, and cash flows. The Company recorded allowance for expected credit losses as follows: Balance - December 31, 2021 $ 13,000 Additions to credit losses allowance 2,918,869 Balance - December 31, 2022 2,931,869 Additions to credit losses allowance 4,488,686 Less: Credit losses written off (6,933,213 ) Balance - December 31, 2023 $ 487,342 The Company also has an agreement with a third party to be able to receive advance payments for certain accounts receivables for a specified fee. Under this agreement, the respective customers will repay the third party within a predetermined term. Receivables transferred under this agreement generally meet the requirements to be accounted for as sales in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 860, “Transfers and Servicing.”
Inventory	Inventory Inventory is valued at the lower of cost or net realizable value using the first-in, first-out method. The reported net value of inventory includes finished salable products that will be sold or used in future periods. The Company reserves for obsolete and slow-moving inventory. At December 31, 2023 and 2022, the Company did not
Property and Equipment	Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. The Company provides for depreciation on a straight-line basis over the estimated useful lives of the assets which are as follows: furniture 5 years, computers 3 years, production equipment 5 years, automobiles 5 years, tooling and molds 4 years, and software application development 4 years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets when they are placed into service. The Company evaluates property and equipment for impairment periodically to determine if changes in circumstances or the occurrence of events suggest the carrying value of the asset or asset group may not be recoverable. Maintenance and repairs are charged to operations as incurred. Expenditures which substantially increase the useful lives of the related assets are capitalized.
Long-lived Assets	Long-lived Assets In accordance with ASC 360, “ Property, Plant, and Equipment
Common stock purchase warrants	Common Stock Purchase Warrants The Company accounts for the common stock purchase warrants in accordance with the guidance contained in ASC 815-40, under which the warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the warrants as liabilities at their fair value and adjusts the warrants to its fair value in respect of each reporting period. This liability is subject to re-measurement at each balance sheet date until the warrants are exercised, and any change in fair value is recognized in the statements of operations.
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements The Company adheres to ASC 820 “Fair Value Measurement”, ASC 820 emphasizes that fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumptions about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy). ● Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access. ● Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs may include quoted prices for similar assets and liabilities in active markets, as well as inputs that are observable for the asset or liability (other than quoted prices), such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals. ● Level 3 inputs are unobservable inputs for the asset or liability, which is typically based on an entity’s own assumptions, as there is little, if any, related market activity. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. There were no transfers in our Level 3 financial instruments during the years ended December 31, 2023 and 2022, respectively. The fair value of the Company’s warrants and preferred investment options liability recorded in the Company’s consolidated financial statements was determined using a Black-Scholes valuation methodology and the quoted price of the Company’s common stock in an active market, a Level 3 measurement. Volatility was based on the actual market activity of the Company for the period in which the Company was public and its peer group for the remaining period. The expected life was based on the remaining contractual term of the warrants, and the risk-free interest rate was based on the implied yield available on U.S. Treasury Securities with a maturity equivalent to the warrants’ expected life. The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: For the For the Risk-free interest rate 3.88% - 4.51% 4.06% - 4.32% Contractual term 1.5 – 4.5 years 1.75 – 4.75 years Dividend yield 0% 0% Expected volatility 126% - 151.2% 88% - 99.5% Warrant and preferred investment option liability From time to time, the Company sells common stock warrants that are derivative instruments. The Company does not enter into speculative derivative agreements and does not enter into derivative agreements for the purpose of hedging risks. The table below provides a reconciliation of the beginning and ending balances for the warrant and preferred investment option liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2022 $ 4,801,929 Fair value of warrant and preferred investment option liability at issuance 37,687,895 Fair value of warrant and preferred investment option liability upon exercise (9,610,346 ) Change in the fair value of warrant and preferred investment option liability (16,763,205 ) Balance, December 31, 2022 $ 16,116,273 Balance, January 1, 2023 $ 16,116,273 Fair value of warrant and preferred investment option liability at issuance 9,916,393 Fair value of warrant and preferred investment option liability exercised at time of inducement (2,530,760 ) Change in the fair value of warrant and preferred investment option liability (19,381,313 ) Balance, December 31, 2023 $ 4,120,593
Revenue Recognition	Revenue Recognition The Company recognizes revenues when a product is delivered to the customer, and the ownership is transferred. The Company’s revenue recognition policy is based on the revenue recognition criteria established under ASC 606 “Revenue From Contracts With Customers
Advertising	Advertising Advertising costs are expensed as incurred. Advertising expenses totaled $1,016,530 and $4,680,366 for the years ending December 31, 2023 and 2022, respectively.
Patents	Patents Legal fees and similar costs over $2,500 incurred relating to patents are capitalized and are amortized over their estimated useful life once determined. Such costs amounted to $1,328,328 and $1,459,232 as of December 31, 2023 and 2022, respectively, and are included in other assets on the accompanying consolidated balance sheets. The Company recorded write-down of intellectual property of $237,434 and $0, legal and other capitalized fees paid for patents $82,797 and $0 $0
Research and development	Research and Development Expenditures for research activities relating to patents and product development are charged to expense as incurred. Such expenditures amounted to $11,996,000 and $11,296,948 for the years ending December 31, 2023 and 2022, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes following the asset and liability method in accordance with ASC 740 “ Income Taxes
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718-10, “ Share-Based Payment The Company estimates the fair value of stock options granted using the Black-Scholes option-pricing formula. This fair value is then amortized on a straight-line basis over the requisite service periods of the awards, which is generally the vesting period. The Company’s determination of fair value using an option-pricing model is affected by the stock price as well as assumptions regarding the number of highly subjective variables. The Company estimates volatility based upon the historical stock price of the comparable companies and estimates the expected term for employee stock options using the simplified method for employees and directors and the contractual term. The risk-free rate is determined based upon the prevailing rate of United States Treasury securities with similar maturities. The Company recognizes forfeitures as they occur rather than applying a prospective forfeiture rate in advance.
Loss Per Share	Loss Per Share The Company computes net loss per share in accordance with ASC 260, “ Earnings per Share” Potentially dilutive securities that are not included in the calculation of diluted net loss per share because their effect is anti-dilutive are as follows (in common equivalent shares): Year Ended December 31, December 31, Warrants and preferred investment options 525,751 178,840 Options and restricted stock units 20,785 20,789 Total anti-dilutive weighted average shares 546,536 199,629
Segment Reporting	Segment Reporting The Company operates one reportable segment referred to as the tools segment. A single management team that reports to the Chief Executive Officer comprehensively manages the business. Accordingly, the Company does not have separate reportable segments.
Reclassification of Prior Year Balances	Reclassification of Prior Year Balances Certain prior year balances are reclassified to conform with current year balances for presentation purposes, resulting in no changes in assets, liabilities and stockholders’ equity.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016 and subsequently amended in March 2022, the FASB issued ASC 326, Financial Instruments – Credit Losses (Topic 326): Measurements of Credit Losses on Financial Instruments (“ASC 326”), In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (ASC 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, “ Income Taxes (Topic 740): Improvements to Income Tax Disclosures In March 2024, the FASB issued ASU No. 2024-01, Compensation - Stock Compensation (Topic 718) In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Allowance for Expected Credit Losses	The Company recorded allowance for expected credit losses as follows: Balance - December 31, 2021 $ 13,000 Additions to credit losses allowance 2,918,869 Balance - December 31, 2022 2,931,869 Additions to credit losses allowance 4,488,686 Less: Credit losses written off (6,933,213 ) Balance - December 31, 2023 $ 487,342
Schedule of Estimated Fair Value of Warrants	The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: For the For the Risk-free interest rate 3.88% - 4.51% 4.06% - 4.32% Contractual term 1.5 – 4.5 years 1.75 – 4.75 years Dividend yield 0% 0% Expected volatility 126% - 151.2% 88% - 99.5%
Schedule of Warrant and Preferred Investment Option Liability Measured at Fair Value Using Significant Unobservable Inputs (Level 3)	The table below provides a reconciliation of the beginning and ending balances for the warrant and preferred investment option liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2022 $ 4,801,929 Fair value of warrant and preferred investment option liability at issuance 37,687,895 Fair value of warrant and preferred investment option liability upon exercise (9,610,346 ) Change in the fair value of warrant and preferred investment option liability (16,763,205 ) Balance, December 31, 2022 $ 16,116,273 Balance, January 1, 2023 $ 16,116,273 Fair value of warrant and preferred investment option liability at issuance 9,916,393 Fair value of warrant and preferred investment option liability exercised at time of inducement (2,530,760 ) Change in the fair value of warrant and preferred investment option liability (19,381,313 ) Balance, December 31, 2023 $ 4,120,593
Schedule of Potential Dilutive Securities	Potentially dilutive securities that are not included in the calculation of diluted net loss per share because their effect is anti-dilutive are as follows (in common equivalent shares): Year Ended December 31, December 31, Warrants and preferred investment options 525,751 178,840 Options and restricted stock units 20,785 20,789 Total anti-dilutive weighted average shares 546,536 199,629

Inventory (Tables)

Inventory (Tables)	12 Months Ended
Inventory (Tables)	Dec. 31, 2023
Inventory [Abstract]
Schedule of Inventory	Inventory consists of: December 31, December 31, Finished goods $ 21,941,803 $ 40,365,286 Total $ 21,941,803 $ 40,365,286

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
Property and Equipment, Net (Tables)	Dec. 31, 2023
Property and Equipment, Net [Abstract]
Schedule of Property and Equipment	Property and equipment consist of the following: December 31, December 31, Furniture $ 2,277,017 $ 2,252,686 Computers 1,417,365 1,384,542 Production equipment 227,941 245,713 Tooling and molds 14,079,600 8,737,114 Automobiles 412,509 412,509 Application development 1,614,483 4,258,916 Website design - 1,399,029 Steelbox 883,320 882,000 Leasehold improvements 5,751,311 5,058,790 26,663,546 24,631,299 Less: accumulated depreciation (12,886,874 ) (7,130,916 ) Property and equipment, net $ 13,776,672 $ 17,500,383

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
Commitments and Contingencies (Tables)	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Schedule of Supplemental Balance Sheet Information Related to Leases	Supplemental balance sheet information related to leases is as follows as of December 31, 2023 and 2022: As of December 31, Operating Leases 2023 2022 Right-of-use assets, net $ 2,833,268 $ 4,415,859 Current liabilities 1,512,503 959,630 Non-current liabilities 1,387,578 3,477,380 Total operating lease liabilities $ 2,900,081 $ 4,437,010 Weighted Average Remaining Lease Term 2.91 Years 4.01 Years Weighted Average Discount Rate 12 % 4 %
Schedule of Anticipated Future Operating Lease Costs	Anticipated future operating lease costs are as follows: For the years ending December 31, Building 2024 $ 1,098,703 2025 791,431 2026 723,188 2027 426,830 2028 262,446 Total lease payments 3,302,598 Less: imputed interest (402,517 ) Present value of lease liabilities $ 2,900,081

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
Stockholders' Equity (Tables)	Dec. 31, 2023
Stockholders' Equity [Abstract]
Schedule of Stock Option Transactions	Stock option transactions under the Company’s 2018 Plan are summarized below: 2018 Equity Incentive Plan: Number of Shares Weighted Average Exercise price Weighted Average Remaining Contractual Terms (Years) Aggregate Intrinsic Value Balance - January 1, 2022 10 $ 395,460 6.75 $ 1,090 Options Granted - - Options exercised - Options forfeited - - Balance - December 31, 2022 10 395,46 5.75 $ 29,198 Options Granted - - Options exercised - - Options forfeited - - Balance - December 31, 2023 10 $ 395,460 4.75 $ 484,632 2022 Equity Incentive Plan: Number of Shares Weighted Average Exercise price Weighted Average Remaining Contractual Terms (Years) Aggregate Intrinsic Value Balance - January 1, 2022 - $ - - $ - Options Granted 20,769 116.35 5.00 666 Options exercised - Options forfeited - - Balance - December 31, 2022 20,769 116.35 5.00 $ 17,842 Options Granted - - Options exercised - - Options forfeited - - Balance - December 31, 2023 20,769 $ 116.35 4.00 $ 296,136

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
Income Tax (Tables)	Dec. 31, 2023
Income Tax [Abstract]
Schedule of Income Tax Expense	Income tax expense for the years ended December 31, 2023 and 2022 is summarized as follows. December 31, December 31, Deferred: Federal $ (12,315,396 ) $ (11,457,628 ) State (4,095,514 ) (3,810,261 ) Change in valuation allowance 16,410,910 15,267,889 Income tax expense (benefit) $ - $ -
Schedule of Reconciliation of Provision for Income Taxes	The following is a reconciliation of the provision for income taxes at the U.S. federal income tax rate to the income taxes reflected in the Statement of Operations: December 31, December 31, Book income (loss) 21.00 % 21.00 % State taxes 6.98 % 6.98 % Change in the fair value of warrant and preferred investment option liability 11.68 % 11.80 % Other permanent items (3.84 )% 2.49 % Valuation allowance (35.72 )% (42.2 )% Tax expense at actual rate - -
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at December 31, 2023 and 2022 are as follows: December 31, December 31, Deferred tax assets: Net operating loss carryforward $ 50,744,357 $ 37,803,576 Allowance for sales discounts (164,289 ) - Depreciation 2,275,224 (961,977 ) Right of use assets (442,866 ) - Lease liabilities 430,088 - Research and development 2,845,164 2,845,164 Stock-based compensation 796,319 669,382 Total gross deferred tax assets 56,483,997 40,356,145 Less: valuation allowance (56,483,997 ) (40,356,145 ) Net deferred tax assets $ - $ -

Concentrations, Geographic Da_2

Concentrations, Geographic Data, and Sales by Major Customers (Tables)	12 Months Ended
	Dec. 31, 2023
Concentrations, Geographic Data, and Sales by Major Customers [Abstract]
Schedule of Geographical Distribution of Net Revenue	Geographical distribution of net revenue consisted of the following for the years ended December 31, 2023 and 2022, respectively, as follows: For the Year Ended For the Year Ended Net Sales % Net Sales % Brazil $ 654,606 1 % $ 530,634 1 % Canada 2,100,647 3 % 2,922,541 3 % Europe 5,680,769 7 % 4,766,487 5 % Mexico 1,175,577 2 % 632,124 1 % United Kingdom 4,795,871 6 % 3,807,395 4 % United States 61,864,352 81 % 82,594,586 86 % Total $ 76,271,822 100 % $ 95,253,767 100 %

Restatement of Previously Fil_2

Restatement of Previously Filed Quarterly Form 10-Qs (Tables)	12 Months Ended
	Dec. 31, 2023
Restatement of Previously Filed Quarterly Form 10-Qs [Abstract]
Schedule of Unaudited Condensed Consolidated Balance Sheets - Restated	March 31, 2023 As Restatement As Current Assets Cash $ 2,357,204 $ (329,783 ) $ 2,027,421 Accounts receivables, net 12,473,777 1,963,189 14,436,966 Inventory, net 32,664,029 2,753,362 35,417,391 Prepaid and other current assets 921,178 (41,376 ) 879,802 Total Current Assets 48,416,188 4,345,392 52,761,580 Property & equipment 18,556,882 4,115 18,560,997 Right of use assets 4,150,863 - 4,150,863 Other assets 2,786,236 (792,418 ) 1,993,818 Total Assets $ 73,910,169 $ 3,557,089 $ 77,467,258 Current Liabilities Accounts payable $ 34,975,111 $ (3,118 ) $ 34,971,993 Accrued expenses 3,310,663 3,507,398 6,818,061 Lease liability, current maturities 979,143 - 979,143 Short term loan payable 1,241,248 - 1,241,248 Warrant and preferred investment option liability 8,631,313 - 8,631,313 Total Current Liabilities 49,137,478 3,504,280 52,641,758 Lease liability, net of current maturities 3,224,770 - 3,224,770 Total Liabilities 52,362,248 3,504,280 55,866,528 Stockholders’ Equity Common stock 1,495 (1,472 ) 23 Additional paid-in capital 174,774,641 1,472 174,776,113 Accumulated other comprehensive income - 6,078 6,078 Accumulated deficit (153,228,215 ) 46,731 (153,181,484 ) Total Stockholders’ Equity 21,547,921 52,809 21,600,730 Total Liabilities and Stockholders’ Equity $ 73,910,169 $ 3,557,089 $ 77,467,258 June 30, 2023 As Restatement As Current Assets Cash $ 2,206,565 $ (361,654 ) $ 1,844,911 Accounts Receivables, net 7,820,611 1,913,128 9,733,739 Inventory, net 31,411,395 5,796,491 37,207,886 Prepaid and other current assets 48,164 343,280 391,444 Total Current Assets 41,486,735 7,691,245 49,177,980 Property & equipment 19,618,726 - 19,618,726 Right of use assets 4,386,414 - 4,386,414 Other assets 2,059,288 2,597 2,061,885 Total Assets $ 67,551,163 $ 7,693,842 $ 75,245,005 Current Liabilities Accounts payable $ 36,864,439 $ (771,360 ) $ 36,093,079 Accrued expenses 3,433,090 9,620,070 13,053,160 Lease liability, current maturities 1,182,351 - 1,182,351 Short term loan payable 1,214,028 - 1,214,028 Warrant and preferred investment option liability 4,985,387 - 4,985,387 Total Current Liabilities 47,679,295 8,848,710 56,528,005 Lease liability, net of current maturities 3,383,967 - 3,383,967 Total Liabilities 51,063,262 8,848,710 59,911,972 Stockholders’ Equity Common stock 40 - 40 Additional paid in capital 175,441,446 (185 ) 175,441,261 Accumulated other comprehensive income - 47,702 47,702 Accumulated deficit (158,953,585 ) (1,202,385 ) (160,155,970 ) Total Stockholders’ Equity 16,487,901 (1,154,868 ) 15,333,033 Total Liabilities and Stockholders’ Equity $ 67,551,163 $ 7,693,842 $ 75,245,005 September 30, 2023 As Restatement As Current Assets Cash $ 1,834,305 $ 107,659 $ 1,941,964 Accounts receivables, net 8,992,889 3,194,315 12,187,204 Inventory, net 28,070,889 4,861,332 32,932,221 Prepaid and other current assets 543,343 (123,040 ) 420,303 Total Current Assets 39,441,426 8,040,266 47,481,692 Property & equipment 18,904,135 - 18,904,135 Right of use assets 4,021,988 - 4,021,988 Other assets 2,165,301 1,482 2,166,783 Total Assets 64,532,850 8,041,748 72,574,598 Current Liabilities Accounts payable 41,091,115 5,933,524 47,024,639 Accrued expenses 4,461,713 3,549,633 8,011,346 Lease Liability, current maturities 1,247,062 - 1,247,062 Short term loan payable 707,625 5,606 713,231 Warrant and preferred investment option liability 5,740,899 - 5,740,899 Total Current Liabilities 53,248,414 9,488,763 62,737,177 Lease liability, net of current maturities 3,013,214 - 3,013,214 Total Liabilities 56,261,628 9,488,763 65,750,391 Stockholders’ Equity Common stock 57 57 Additional paid in capital 181,473,324 - 181,473,324 Accumulated other comprehensive income - 23,783 23,783 Accumulated deficit (173,202,159 ) (1,470,798 ) (174,672,957 ) Total Stockholders’ Equity (Deficit) 8,271,222 (1,447,015 ) 6,824,207 Total Liabilities and Stockholders’ Equity $ 64,532,850 $ 8,041,748 $ 72,574,598
Schedule of Unaudited Condensed Statements of Operations - Restated	Three Months Ended As Restatement As Revenues, Net of Allowances Metal goods $ 8,449,294 $ (1,495,144 ) $ 6,954,150 Soft goods 9,807,138 268,008 10,075,146 Electronic goods 1,956,279 (124,041 ) 1,832,238 Total Revenues, Net of Allowances 20,212,711 (1,351,177 ) 18,861,534 Cost of Goods Sold Metal goods 6,965,287 (1,160,407 ) 5,804,880 Soft goods 7,712,538 641,397 8,353,935 Electronic goods 1,977,614 (73,405 ) 1,904,209 Total Cost of Goods Sold 16,655,439 (592,415 ) 16,063,024 Gross Profit 3,557,272 (758,762 ) 2,798,510 Operating Expenses Selling, general and administrative 15,090,116 (805,493 ) 14,284,623 Research and development 3,527,521 - 3,527,521 Total Operating Expenses 18,617,637 (805,493 ) 17,812,144 Income (Loss) from Operations (15,060,365 ) (46,731 ) (15,013,634 ) Other Income (Expense) Change in the fair value of warrant and preferred investment option liabilities 7,484,960 - 7,484,960 Interest expense (699,757 ) - (699,757 ) Total Other Income (Expense) 6,785,203 - 6,785,203 Net Income (Loss) Before Income Tax Provision (8,275,162 ) (46,731 ) (8,228,431 ) Income tax - - - Net Income (Loss) $ (8,275,162 ) $ (46,731 ) $ (8,228,431 ) Redemption of Series D Preferred Stock deemed dividend - - - Common Stock deemed dividend - - - Net Income (Loss) attributable to common stockholders $ (8,275,162 ) $ (46,731 ) $ (8,228,431 ) Basic and diluted net loss per share attributable to common stockholders $ (36.54 ) $ (0.21 ) $ (36.33 ) Basic and diluted weighted average common shares outstanding 226,466 226,466 For the Three Months Ended For the Six Months Ended As Restatement As As Restatement As Revenues, Net of Allowances Metal goods $ 8,012,855 $ (619,314 ) $ 7,393,541 $ 17,280,949 $ (2,933,258 ) $ 14,347,691 Soft goods 9,913,780 (1,167,195 ) 8,746,585 18,897,537 (75,806 ) 18,821,731 Electronic goods 952,934 (116,704 ) 836,230 2,913,793 (245,325 ) 2,668,468 Total Revenues, Net of Allowances 18,879,569 (1,903,213 ) 16,976,356 39,092,279 (3,254,389 ) 35,837,890 Cost of Goods Sold Metal goods 5,453,794 49,214 5,503,008 12,576,597 (1,268,709 ) 11,307,888 Soft goods 6,726,078 (893,541 ) 5,832,537 14,613,702 (427,230 ) 14,186,472 Electronic goods 858,724 (45,314 ) 813,410 2,503,737 213,882 2,717,619 Total Cost of Goods Sold 13,038,596 (889,641 ) 12,148,955 29,694,036 (1,482,057 ) 28,211,979 Gross Profit 5,840,973 (1,013,572 ) 4,827,401 9,398,243 (1,772,332 ) 7,625,911 Operating Expenses Selling, general and administrative 14,967,257 384,580 15,351,837 30,046,444 (409,984 ) 29,636,460 Research and development 2,913,403 (119,587 ) 2,793,816 6,440,924 (119,587 ) 6,321,337 Total Operating Expenses 17,880,660 264,993 18,145,653 36,487,368 (529,571 ) 35,957,797 Income (Loss) from Operations (12,039,687 ) 1,278,565 (13,318,252 ) (27,089,125 ) 1,242,761 (28,331,886 ) Other Income (Expense) Warrant issuance cost (351,768 ) - (351,768 ) (351,768 ) - (351,768 ) Change in the fair value of warrant and preferred investment option liabilities 7,242,510 - 7,242,510 14,727,470 - 14,727,470 Interest expense (576,425 ) (29,450 ) (546,975 ) (1,287,109 ) (40,377 ) (1,246,732 ) Total Other Income (Expense) 6,314,317 (29,450 ) 6,343,767 13,088,593 (40,377 ) 13,128,970 Net Income (Loss) Before Income Tax Provision (5,725,370 ) 1,249,115 (6,974,485 ) (14,000,532 ) 1,202,384 (15,202,916 ) Income tax - - - - - - Net Income (Loss) $ (5,725,370 ) $ 1,249,115 $ (6,974,485 ) $ (14,000,532 ) $ 1,202,384 $ (15,202,916 ) Redemption of Series D Preferred Stock deemed dividend - - - - - - Common Stock deemed dividend - - - - - - Net Income (Loss) attributable to common stockholders $ (5,725,370 ) $ 1,249,115 $ (6,974,485 ) $ (14,000,532 ) $ 1,202,384 $ (15,202,916 ) Basic and diluted net loss per share attributable to common stockholders $ (23.57 ) $ 5.14 $ (28.71 ) $ (59.64 ) $ 5.12 $ (64.76 ) Basic and diluted weighted average common shares outstanding 242,934 242,934 234,745 234,745 For the Three Months Ended For the Nine Months Ended As Restatement As As Restatement As Revenues, Net of Allowances Metal goods $ 12,754,504 $ (4,288,179 ) $ 8,466,325 $ 30,475,518 $ (7,661,502 ) $ 22,814,016 Soft goods 6,035,706 4,145,891 10,181,597 25,938,923 3,064,405 29,003,328 Electronic goods 1,839,997 (784,742 ) 1,055,255 3,308,045 415,678 3,723,723 Total Revenues, Net of Allowances 20,630,207 (927,030 ) 19,703,177 59,722,486 (4,181,419 ) 55,541,067 Cost of Goods Sold Metal goods 10,351,690 (4,040,275 ) 6,311,415 25,732,707 (8,113,404 ) 17,619,303 Soft goods 3,646,862 4,220,740 7,867,602 16,528,326 5,525,748 22,054,074 Electronic goods 1,718,681 (521,874 ) 1,196,807 3,150,236 764,190 3,914,426 Total Cost of Goods Sold 15,717,233 (341,409 ) 15,375,824 45,411,269 (1,823,466 ) 43,587,803 Gross Profit 4,912,974 (585,621 ) 4,327,353 14,311,217 (2,357,953 ) 11,953,264 Operating Expenses Selling, general and administrative 12,572,066 2,286,759 14,858,825 42,618,510 1,876,775 44,495,285 Research and development 2,916,349 (2,587,157 ) 329,192 9,357,273 (2,706,744 ) 6,650,529 Total Operating Expenses 15,488,415 (300,398 ) 15,188,017 51,975,783 (829,969 ) 51,145,814 Income (Loss) from Operations (10,575,441 ) 285,223 (10,860,664 ) (37,664,566 ) 1,527,984 (39,192,550 ) Other Income (Expense) Warrant issuance cost (186,450 ) - (186,450 ) (538,218 ) - (538,218 ) Change in the fair value of warrant and preferred investment option liabilities 3,033,537 - 3,033,537 17,761,007 - 17,761,007 Inducement expense (6,373,353 ) - (6,373,353 ) (6,373,353 ) - (6,373,353 ) Interest expense (146,867 ) (16,809 ) (130,058 ) (1,433,975 ) (57,185 ) (1,376,790 ) Total Other Income (Expense) (3,673,133 ) (16,809 ) (3,656,324 ) 9,415,461 (57,185 ) 9,472,646 Net Income (Loss) Before Income Tax Provision (14,248,574 ) 268,414 (14,516,988 ) (28,249,105 ) 1,470,799 (29,719,904 ) Income tax - - - - - - Net Income (Loss) $ (14,248,574 ) $ 268,414 $ (14,516,988 ) $ (28,249,105 ) $ 1,470,799 $ (29,719,904 ) Redemption of Series D Preferred Stock deemed dividend - - - - - - Common Stock deemed dividend - - - - - - Net Income (Loss) attributable to common stockholders $ (14,248,574 ) $ 268,414 $ (14,516,988 ) $ (28,249,105 ) $ 1,470,799 $ (29,719,904 ) Basic and diluted net loss per share attributable to common stockholders $ (29.59 ) $ 0.55 $ (30.15 ) $ (88.86 ) $ 4.63 $ (93.49 ) Basic and diluted weighted average common shares outstanding 481,508 481,508 317,904 317,904
Schedule of Unaudited Condensed Consolidated Statements of Cash Flows - Restated	March 31, 2023 As Restatement As Net loss $ (8,275,162 ) $ 46,731 $ (8,228,431 ) Adjustments to reconcile from net loss to net cash provided by operating activities: Depreciation 1,152,353 - 1,152,353 Amortization or right of use 264,996 - 264,996 Change in fair value of warrant and preferred investment option liability (7,484,960 ) - (7,484,960 ) Stock-based compensation expense 115,139 - 115,139 Changes in operating assets and liabilities Accounts receivable, net 4,336,882 (1,963,189 ) 2,373,693 Inventory 7,701,257 (2,753,362 ) 4,947,895 Prepaid assets (551,386 ) 41,376 (510,010 ) Other assets (895,456 ) 792,418 (103,038 ) Accounts payable 4,352,612 (3,118 ) 4,349,494 Accrued expenses 299,749 3,503,283 3,803,032 Lease liability (233,097 ) - (233,097 ) Net cash provided by operating activities 782,927 (335,861 ) 447,066 Cash flows from investing activities: Purchases of property and equipment (1,257,625 ) - (1,257,625 ) Net cash used in investing activities (1,257,625 ) - (1,257,625 ) Cash flows from financing activities: Proceeds from loan payable 412,589 - 412,589 Repayments of loan payable (144,924 ) - (144,924 ) Net cash provided by financing activities 267,665 - 267,665 Effect of exchange rate on cash - 6,078 6,078 Net decrease in cash (207,033 ) (329,783 ) (536,816 ) Cash, beginning of period 2,564,237 - 2,564,237 Cash, end of period $ 2,357,204 $ (329,783 ) $ 2,027,421 Supplemental disclosure of cash flow information: Cash paid during the period for: Interest $ 699,757 $ 699,757 Income taxes $ - $ - Supplemental disclosure of non-cash investing and financing activities: Purchase of property and equipment in accounts payable $ 951,227 $ 951,227 Repayment of short-term loan payable in exchange of new short-term loan payable $ 714,411 $ 714,411 June 30, 2023 As Restatement As Cash flows from operating activities: Net loss $ (14,000,532 ) $ (1,202,384 ) $ (15,202,916 ) Adjustments to reconcile from net loss to net cash used in operating activities: Depreciation 2,608,776 - 2,608,776 Provision for credit losses 1,300,000 - 1,300,000 Amortization or right of use assets 734,405 - 734,405 Warrant issuance cost 351,768 - 351,768 Loss on sale of property and equipment - 16,652 16,652 Change in fair value of warrant and preferred investment option liability (14,727,470 ) - (14,727,470 ) Stock-based compensation expense 228,656 - 228,656 Changes in operating assets and liabilities Accounts receivable, net 7,690,048 (1,913,128 ) 5,776,920 Inventory 8,953,891 (5,796,491 ) 3,157,400 Prepaid assets 321,628 (343,280 ) (21,652 ) Other assets (168,508 ) (2,597 ) (171,105 ) Accounts payable 4,715,352 (771,361 ) 3,943,991 Accrued expenses 422,177 9,603,417 10,025,594 Lease liability (575,652 ) - (575,652 ) Net cash used in operating activities (2,145,461 ) (409,172 ) (2,554,633 ) Cash flows from investing activities: Purchases of property and equipment (2,249,304 ) - (2,249,304 ) Net cash used in investing activities (2,249,304 ) - (2,249,304 ) Cash flows from financing activities: Proceeds from short term loan payable 412,589 - 412,589 Repayments of short-term loan payable (172,144 ) - (172,144 ) Proceeds from issuance of common stock, net of costs 3,796,648 (184 ) 3,796,464 Net cash provided by financing activities 4,037,093 (184 ) 4,036,909 Effect of exchange rate on cash - 47,702 47,702 Net decrease in cash (357,672 ) (361,654 ) (719,326 ) Cash, beginning of period 2,564,237 - 2,564,237 Cash, end of period $ 2,206,565 $ (361,654 ) $ 1,844,911 Supplemental disclosures of cash flow information: Cash paid during the period for: Interest $ 1,261,457 $ 1,261,457 Income taxes $ - $ - Supplemental disclosures of non-cash investing and financing activities: Initial fair value of warrants and preferred investment options $ 3,596,484 $ 3,596,584 Initial value of lease liability $ 704,960 $ 704,960 Purchase of property and equipment in accounts payable $ 2,477,816 $ 2,477,816 Repayment of short-term loan payable in exchange of new short-term loan payable $ 714,411 $ 714,411 For the Nine Months Ended As Restatement As Restated Cash flows from operating activities: Net loss $ (28,249,105 ) $ (1,470,799 ) $ (29,719,904 ) Adjustments to reconcile from net loss to net cash used in operating activities: Depreciation 4,088,358 - 4,088,358 Provision for credit losses 2,943,671 662,687 3,606,358 Loss on sale of property and equipment - 16,652 16,652 Inducement expense 6,373,353 - 6,373,353 Amortization of right of use assets 1,098,831 - 1,098,831 Change in fair value of warrant and preferred investment option liability (17,761,007 ) - (17,761,007 ) Warrant issuance cost 538,218 - 538,218 Stock-based compensation expense 328,127 - 328,127 Changes in operating assets and liabilities Accounts receivable, net 4,874,099 (3,857,002 ) 1,017,097 Inventory 12,294,396 (4,861,331 ) 7,433,065 Prepaid assets (173,551 ) 123,040 (50,511 ) Other assets (274,520 ) (1,483 ) (276,003 ) Accounts payable 9,240,985 5,933,524 15,174,509 Accrued expenses 1,450,799 3,532,981 4,983,780 Lease liability (881,694 ) - (881,694 ) Net cash used in operating activities (4,109,040 ) 78,270 (4,030,770 ) Cash flows from investing activities: Purchases of property and equipment (3,313,252 ) - (3,313,252 ) Net cash used in investing activities (3,313,252 ) (3,313,252 ) Cash flows from financing activities: Proceeds from issuance of stock, net of costs 6,958,318 - 6,958,318 Proceeds from short term loan payable 779,795 - 779,795 Repayments of short-term loan payable (1,045,753 ) 5,606 (1,040,147 ) Net cash provided by financing activities 6,692,360 5,606 6,697,966 Effect of currency fluctuation on cash - 23,783 23,783 Net (decrease) in cash (729,932 ) 107,660 (622,273 ) Cash, beginning of period 2,564,237 - 2,564,237 Cash, end of period 1,834,305 107,660 1,941,964 Supplemental disclosures of cash flow information: Cash paid during the period for: Interest $ 1,433,976 $ (42,461 ) $ 1,391,515 Income taxes $ - $ - $ - Supplemental disclosures of non-cash investing and financing activities: Initial fair value of warrant and preferred investment option liability $ 9,916,393 $ - $ 9,916,393 Initial value of lease liability $ 704,960 $ - $ 704,960 Repayment of short-term loan payable in exchange for new short-term loan payable $ 1,601,205 $ (1,254,000 ) $ 347,205 Purchase of property and equipment in accounts payable $ 2,178,858 $ - $ 2,178,858

Nature of Operations (Details)

Nature of Operations (Details) - USD ($)			3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
Nature of Operations (Details) - USD ($)	Jan. 02, 2024	Apr. 25, 2022	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Nature of Operations (Details) [Line Items]
Reverse stock split, description								1-for-65
Shares of issued and outstanding (in Shares)		150
Reverse Split were converted into common stock (in Shares)		1
Cash on hand			$ 1,941,964	$ 1,844,911	$ 2,027,421	$ 1,844,911	$ 1,941,964	$ 1,152,540	$ 2,564,237
Working capital deficit								26,621,598
Accumulated deficit			(174,672,957)	(160,155,970)	(153,181,484)	(160,155,970)	(174,672,957)	(191,402,366)	(144,953,053)
Net loss			$ (14,516,988)	$ (6,974,485)	$ (8,228,431)	$ (15,202,916)	$ (29,719,904)	(46,449,313)	$ (39,295,273)
Net cash used in operating activities								$ (5,086,789)
Subsequent Event [Member]
Nature of Operations (Details) [Line Items]
Reverse stock split, description	1-for-65
Shares of issued and outstanding (in Shares)	65
Reverse Split were converted into common stock (in Shares)	1
ToughBuilt Industries, Inc.[Member]
Nature of Operations (Details) [Line Items]
Incorporated date								Apr. 09, 2012
Reverse stock split, description		the Company effected a 1-for-150 reverse stock split (the “2022 Reverse Split”) of its issued and outstanding common stock
ToughBuilt Industries, Inc.[Member] \| Subsequent Event [Member]
Nature of Operations (Details) [Line Items]
Reverse stock split, description	the Company effected a 1-for-65 reverse stock split (the “2024 Reverse Split”) of its issued and outstanding common stock

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)		12 Months Ended
Summary of Significant Accounting Policies (Details)	Oct. 07, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Summary of Significant Accounting Policies [Line Items]
Inventory reserves for finished goods
Impairment loss		5,583,290,000,000	0
Allowance for returned goods		600,092	0
Advertising expense		1,016,530	4,680,366
Legal fees and similar costs		2,500
Legal fees	$ 10,000	2,374,278
Write-down of patents		237,434
Legal and other capitalized fees		82,797
Amortization expense			0
Amortization of patents		108,998
Research and development expenditures		$ 11,996,000	11,296,948
Number of reportable segment		1
Patents [Member]
Summary of Significant Accounting Policies [Line Items]
Legal fees		$ 1,328,328	1,459,232
Write-down of patents			$ 0
Amortization expense		$ 108,998
Furniture [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets		5 years
Computers [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets		3 years
Production Equipment [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets		5 years
Automobiles [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets		5 years
Website Design [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets		4 years
Tooling and Molds [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets		4 years

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Allowance for Expected Credit Losses - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Allowance for Expected Credit Losses [Abstract]
Beginning balance	$ 2,931,869	$ 13,000
Additions to credit losses allowance	4,488,686	2,918,869
Less Credit losses written off	(6,933,213)
Ending balance	$ 487,342	$ 2,931,869

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Fair Value of Warrants	Dec. 31, 2023	Dec. 31, 2022
Risk-free interest rate [Member] \| Minimum [Member]
Schedule of Estimated Fair Value of Warrants [Line Items]
Warrants and Rights Outstanding, Measurement Input	3.88	4.06
Risk-free interest rate [Member] \| Maximum [Member]
Schedule of Estimated Fair Value of Warrants [Line Items]
Warrants and Rights Outstanding, Measurement Input	4.51	4.32
Contractual term [Member] \| Minimum [Member]
Schedule of Estimated Fair Value of Warrants [Line Items]
Warrants and Rights Outstanding, Measurement Input	1.5	1.75
Contractual term [Member] \| Maximum [Member]
Schedule of Estimated Fair Value of Warrants [Line Items]
Warrants and Rights Outstanding, Measurement Input	4.5	4.75
Dividend yield [Member]
Schedule of Estimated Fair Value of Warrants [Line Items]
Warrants and Rights Outstanding, Measurement Input	0	0
Expected volatility [Member] \| Minimum [Member]
Schedule of Estimated Fair Value of Warrants [Line Items]
Warrants and Rights Outstanding, Measurement Input	126	88
Expected volatility [Member] \| Maximum [Member]
Schedule of Estimated Fair Value of Warrants [Line Items]
Warrants and Rights Outstanding, Measurement Input	151.2	99.5

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Warrant and Preferred Investment Option Liability Measured at Fair Value Using Significant Unobservable Inputs (Level 3) - Level 3 [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance Beginning	$ 16,116,273	$ 4,801,929
Fair value of warrant and preferred investment option liability at issuance	9,916,393	37,687,895
Fair value of warrant and preferred investment option liability exercised at time of inducement	(2,530,760)
Fair value of warrant and preferred investment option liability upon exercise		(9,610,346)
Change in the fair value of warrant and preferred investment option liability	(19,381,313)	(16,763,205)
Balance Ending	$ 4,120,593	$ 16,116,273

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of Potential Dilutive Securities - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Potential Dilutive Securities [LineI tems]
Total anti-dilutive weighted average shares	546,536	199,629
Warrants And Preferred Investment Options [Member]
Schedule of Potential Dilutive Securities [LineI tems]
Total anti-dilutive weighted average shares	525,751	178,840
Options and Restricted Stock Units [Member]
Schedule of Potential Dilutive Securities [LineI tems]
Total anti-dilutive weighted average shares	20,785	20,789

Inventory (Details) - Schedule

Inventory (Details) - Schedule of Inventory - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Schedule of Inventory [Abstract]
Finished goods	$ 21,941,803				$ 40,365,286
Total	$ 21,941,803	$ 32,932,221	$ 37,207,886	$ 35,417,391	$ 40,365,286

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
Property and Equipment, Net (Details) - USD ($)	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Property and Equipment, Net [Abstract]
Depreciation expense	$ 1,152,353	$ 2,608,776	$ 4,088,358	$ 5,764,732	$ 4,162,153

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 26,663,546				$ 24,631,299
Less: accumulated depreciation	(12,886,874)				(7,130,916)
Property and Equipment, net	13,776,672	$ 18,904,135	$ 19,618,726	$ 18,560,997	17,500,383
Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,277,017				2,252,686
Computers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,417,365				1,384,542
Production equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	227,941				245,713
Tooling and molds [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	14,079,600				8,737,114
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	412,509				412,509
Application development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,614,483				4,258,916
Website design [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross					1,399,029
Steelbox [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	883,320				882,000
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,751,311				$ 5,058,790

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)		12 Months Ended
Related Party Transactions (Details) - USD ($)	Feb. 15, 2019	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Related Party Transactions [Line Items]
Development expenses		$ 1,058,000	$ 2,210,000
Impairment expense		5,583,290
Convention fixed fee	$ 57,500
Expense		230,000	230,000
Amount due to payable				$ 47,024,639	$ 36,093,079	$ 34,971,993
Bonus expense		800,000	880,000
Bonus payable		1,680,000	880,000
Adaptive Tech Services [Member]
Related Party Transactions [Line Items]
Impairment expense		4,093,532	0
Payable current		1,970,100	1,100,000
Cyberducton [Member]
Related Party Transactions [Line Items]
Amount due to payable		0	0
Zgal Amazon Services [Member]
Related Party Transactions [Line Items]
Expense		245,000	420,000
Amount due to payable		$ 0	$ 0

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)

1 Months Ended

12 Months Ended

Jul. 06, 2024

Jun. 06, 2024

Aug. 15, 2023

May 01, 2023

Oct. 07, 2022

Jun. 01, 2022

Mar. 01, 2022

Sep. 30, 2024

Aug. 31, 2024

Jul. 31, 2024

Jun. 30, 2024

May 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Commitments and Contingencies [Line Items]

Lease description

The lease commenced on December 1, 2019 for a term of 5
years, with no rent due and payable until April 1, 2020. From April 1, 2020 through March 31, 2025, base rent due on the first day of
each month amounted to $25,200, escalating annually on December 1 of each year thereafter, to $29,480 beginning December 1, 2023. The
Company paid an initial amount of $68,128 comprising the rent for April 2020, a security deposit and the amount due for property taxes,
insurance and association fees.

Initial value of lease liability

$ 2,900,081

$ 4,437,010

Rent payment

$ 48,379

$ 16,250

$ 1,240,368

1,120,081

Operating lease term

5 years

Lease term of commenced operation

2 years

Cash payments

$ 1,301,300

$ 681,914

Annual base salary

$ 300,000

Stock option to purchase shares of common stock (in Shares)

1,731

Automobile allowance

$ 453,610

Termination intimation prior written notice

90 days

Payable in cash

$ 150,000

Description of litigation costs and contingencies

In the complaint, the 2022 Plaintiff alleged a breach of the applicable
2022 Defendants’ fiduciary duties of loyalty, good faith, and due care owed to us and our shareholders, by negligently, willfully,
recklessly and/or intentionally failing to perform their fiduciary duties primarily in connection with our registered direct offering
of 2,500 shares of Series F preferred stock and 2,500 shares of Series G preferred stock in February 2022 and subsequent 1-for-150 reverse
stock split effected in April 2022.

Estimated sum of premises

$ 10,000

$ 124,800

Rent balance

$ 2,374,278

Accrued for potential loss

$ 375,000

Minimum [Member]

Commitments and Contingencies [Line Items]

Range of loss is estimated

250,000

Maximum [Member]

Commitments and Contingencies [Line Items]

Range of loss is estimated

500,000

Mr. Khachatoorian [Member]

Commitments and Contingencies [Line Items]

Annual base salary

300,000

Mr. Keeler [Member]

Commitments and Contingencies [Line Items]

Annual base salary

$ 475,000

Stock option to purchase shares of common stock (in Shares)

5,539

Automobile allowance

$ 750

Payable in cash

$ 150,000

Mr. Khachatoorian [Member]

Commitments and Contingencies [Line Items]

Stock option to purchase shares of common stock (in Shares)

1,731

Automobile allowance

$ 500

Payable in cash

$ 150,000

Office space [Member] | North Carolina [Member]

Commitments and Contingencies [Line Items]

Rent payment

$ 24,246

Security deposit

$ 24,000

Capital Leases of Lessee, Contingent Rentals, Basis Spread on Variable Rate

Office space [Member] | Columbia [Member]

Commitments and Contingencies [Line Items]

Rent payment

$ 3,500

Security deposit

$ 24,511

Office space [Member] | Aviva Life and Pensions UK Limited [Member]

Commitments and Contingencies [Line Items]

Lease term

5 years

Quarterly base rent

$ 38,759

Initial value of lease liability

790,378

Rent payment

$ 153,901

Chief Executive Officer [Member] | President and Chair of the Board [Member]

Commitments and Contingencies [Line Items]

Description of basic salary wavier

(i) an amount equal to 1.5 times the average of his base salary if terminated during the Initial Term, or an amount equal
to 1 times the average of his then base salary; (ii) monthly payments for up to 12 months (and 18 months, if terminated during the Initial
Term) of COBRA premiums for continued group health, dental and vision coverage; and (iii) the immediate vesting of all long-term incentive
awards, that utilize time-based vesting.

Chief Executive Officer [Member] | Employee Agreement [Member] | President and Chair of the Board [Member]

Commitments and Contingencies [Line Items]

Annual base salary

$ 650,000

Sign-on-bonus

350,000

Automobile allowance

$ 1,000

Chief Executive Officer [Member] | Employee Agreement [Member] | President and Chair of the Board [Member] | Two Thousand Twenty Two Plan [Member]

Commitments and Contingencies [Line Items]

Stock option to purchase shares of common stock (in Shares)

8,308

Martin Galstyan Employment Agreement [Member]

Commitments and Contingencies [Line Items]

Automobile allowance

$ 500

Forecast [Member]

Commitments and Contingencies [Line Items]

Rent payment

$ 666,388

Settlement agreement

$ 666,388

183,194

$ 183,194

Forecast [Member] | First Schedule Payment [Member]

Commitments and Contingencies [Line Items]

Settlement agreement

$ 100,000

Forecast [Member] | Second Schedule Payment [Member]

Commitments and Contingencies [Line Items]

Settlement agreement

$ 200,000

Forecast [Member] | Third Schedule Payment [Member]

Commitments and Contingencies [Line Items]

Settlement agreement

$ 183,194

Forecast [Member] | Fourth Schedule Payment [Member]

Commitments and Contingencies [Line Items]

Settlement agreement

$ 183,194

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of Supplemental Balance Sheet Information Related to Leases - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Schedule of Supplemental Balance Sheet Information Related to Leases [Abstract]
Right-of-use assets, net	$ 2,833,268	$ 4,021,988	$ 4,386,414	$ 4,150,863	$ 4,415,859
Current liabilities	1,512,503	1,247,062	1,182,351	979,143	959,630
Non-current liabilities	1,387,578	$ 3,013,214	$ 3,383,967	$ 3,224,770	3,477,380
Total operating lease liabilities	$ 2,900,081				$ 4,437,010
Weighted Average Remaining Lease Term	2 years 10 months 28 days				4 years 3 days
Weighted Average Discount Rate	12%				4%

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of Anticipated Future Operating Lease Costs - Building leases [Member]	Dec. 31, 2023 USD ($)
Schedule of Anticipated Future Lease Costs [Line Items]
2024	$ 1,098,703
2025	791,431
2026	723,188
2027	426,830
2028	262,446
Total lease payments	3,302,598
Less: imputed interest	(402,517)
Present value of lease liabilities	$ 2,900,081

Short-Term Loan Payable (Detail

Short-Term Loan Payable (Details) - USD ($)		3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
Short-Term Loan Payable (Details) - USD ($)	May 31, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Feb. 28, 2023	Jul. 31, 2022
Short-Term Loan Payable [Line Items]
Short term debt		$ 1,241,248	$ 1,214,028	$ 713,231	$ 288,588	$ 973,583
Interest rate					9.49%
Proceeds from short-term loan payable		$ 412,589	$ 412,589	$ 779,795	$ 722,038	1,669,000
Short-term debt, terms					February 2024
Interest expense on short term loan payable					$ 95,015	$ 57,817
Short-Term Debt [Member]
Short-Term Loan Payable [Line Items]
Short term debt	$ 1,254,000						$ 1,127,000	$ 1,669,000
Interest rate					9.49%			7.99%
Proceeds from short-term loan payable					$ 412,589
Short-term debt, terms					November 2023
Net proceeds	$ 309,449

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Part-1 - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Jun. 23, 2023

Nov. 17, 2022

Oct. 07, 2022

Jul. 31, 2022

Jul. 27, 2022

Jun. 30, 2022

Jun. 08, 2022

Feb. 15, 2022

Jul. 11, 2021

Jan. 24, 2019

Jun. 30, 2023

Nov. 30, 2022

Jun. 30, 2022

Sep. 30, 2023

Jun. 30, 2023

Mar. 31, 2023

Jun. 30, 2023

Sep. 30, 2023

Dec. 31, 2023

Dec. 31, 2022

Dec. 21, 2023

Aug. 17, 2023

Nov. 20, 2020

Jul. 01, 2018

Stockholders' Equity [Line Items]

Common stock, shares authorized

200,000,000

Common stock par value (in Dollars per share)

$ 0.0001

Preferred stock authorized (in Dollars)

$ 1,000

$ 6,376,015

Common stock, shares outstanding

567,927

216,600

Convertible shares of common stock

1,282

Warrants to purchase common stock

18,412

Exercise price of warrants (in Dollars per share)

$ 37.65

$ 18.85

$ 153.14

$ 18.85

$ 325

Percentage of cash fee equal to gross proceeds

Gross proceeds percentage

0.50%

Number of warrants outstanding

18,412

Net proceeds (in Dollars)

$ 4,210,000

Total issuance costs (in Dollars)

795,000

Initial fair value of warrants (in Dollars)

$ 9,916,393

$ 37,687,895

Unit and prefunded, description

the Company completed a public
offering (the “June 2022 Offering”) to sell (i) 772,157 units (“Units”), each Unit consisting of 1/65th of common
stock, par value $0.0001 per share (“Common Stock”), and one warrant to purchase 1/65th of Common Stock (each, a “June
2022 Warrant”) at a price of $1.90 per Unit; and (ii) 2,385,738 pre-funded units (“Pre-funded Units”), each Pre-funded
Unit consisting of one pre-funded warrant (a “Pre-funded Warrant”) to purchase one share of Common Stock and one June 2022
Warrant, at a price of $1.90 per Pre-funded Unit.

Exercise price warrants (in Dollars per share)

$ 4.53

Proceeds from Issuance Initial Public Offering (in Dollars)

$ 3,100,000

Initial fair value of measurement (in Dollars)

$ (3,033,537)

$ (7,242,510)

$ (7,484,960)

$ (14,727,470)

$ (17,761,007)

$ (19,381,313)

$ (16,763,205)

Shares of common stock

Percentage of gross proceeds

Percentage of management fee equal to gross proceeds

0.50%

Exercise price of aggregate gross percentage

Percentage of management fee gross

0.50%

Legal expense (in Dollars)

$ 10,000

$ 2,374,278

Agreed non-accountable expenses (in Dollars)

25,000

Clearing fee (in Dollars)

$ 15,950

Common stock, shares

567,927

216,600

Percentage of common stock

Fair value of warrant issue (in Dollars)

$ 6,319,909

Expense fees (in Dollars)

$ 230,000

Warrants expiration date

May 15, 2023

Warrants and rights outstanding (in Dollars)

$ 4,985,387

$ 5,740,899

$ 4,985,387

$ 8,631,313

$ 4,985,387

$ 5,740,899

$ 4,120,593

16,116,273

Total cash proceeds (in Dollars)

$ 3,051,670

5,978,067

Reverse stock split

1-for-65

Payment for the repurchase of warrants (in Dollars)

$ 2,500,000

2,500,000

Warrant [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 123.5

Number of warrants outstanding

48,507

10,000

Initial fair value of warrants (in Dollars)

$ 2,646,135

$ 275,130

Issuance of costs (in Dollars)

170,308

Fair value amount (in Dollars)

$ 1,611

Percentage of common stock

June 2022 Warrants [Member]

Stockholders' Equity [Line Items]

Exercise price warrants (in Dollars per share)

$ 123.5

Pre-Funded Warrants [Member]

Stockholders' Equity [Line Items]

Warrants to purchase common stock

10,769

Purchase of aggregate

50,769

2022 Private Placement [Member]

Stockholders' Equity [Line Items]

Warrants to purchase common stock

15,115

Number of warrants outstanding

10,619,911

Purchase of aggregate

25,191

Common shares

1,637,445

July 2022 Preferred Investment Option [Member]

Stockholders' Equity [Line Items]

Shares of common stock

123,077

Warrant Shares [Member]

Stockholders' Equity [Line Items]

Aggregate gross proceeds (in Dollars)

$ 3,400,000

Placement Agent Warrants [Member]

Stockholders' Equity [Line Items]

Number of warrants outstanding

189,474

18,412

Number of warrants issued

5,000

Warrant Exchange [Member]

Stockholders' Equity [Line Items]

Reverse stock split

1-for-65

June Two Thousand And Twenty Two [Member]

Stockholders' Equity [Line Items]

Reverse stock split

1-for 65

June 2022 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Reverse stock split

1-for-65

2022 Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Investment amount (in Dollars)

$ 15,507,651

June 2023 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 0.29

Preferred Stock [Member]

Stockholders' Equity [Line Items]

Shares issued

5,000,000

Unregistered Warrants [Member]

Stockholders' Equity [Line Items]

Warrants to purchase common stock

1,923

Exercise price of warrants (in Dollars per share)

$ 2,447.25

Placement Agent Warrants [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 487.5

$ 26.01

Number of warrants outstanding

154

Purchase aggregate shares

9,803

June 2023 Common Share [Member]

Stockholders' Equity [Line Items]

Common shares

93,677

June 2023 Prefunded Warrant Shares [Member]

Stockholders' Equity [Line Items]

Common shares

4,886,586

June 2023 Prefunded Warrants [Member]

Stockholders' Equity [Line Items]

Number of warrants outstanding

75,178

Class B Warrants [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 1,170,000

Series A Warrants [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 357,825

Number of warrants outstanding

3,460

585

Warrants exercisable shares, description

each exercisable
into 1/65th share of common stock for a total of 9 shares and 53 shares of common stock

2020 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Warrants exercisable shares, description

In the January 28, 2020 public offering, the Company
sold 329,667 warrants (each exercisable into 1/20th of a share of common stock) for a total of 16,484 shares of common stock
(254 shares of common stock as adjusted for the 1-for-65 reverse stock split).

2021 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Common stock par value (in Dollars per share)

$ 7,897.5

Exercise price of warrants (in Dollars per share)

$ 162.94

Common shares

2,361

Number of warrants sold

153,433

Percentage of exercise price over offering price

125%

2021 Offering Warrants [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Fair value amount (in Dollars)

$ 470

$ 19,751

2021 Offering Warrants and 2021 Placement Agent Warrants [Member]

Stockholders' Equity [Line Items]

Number of warrants outstanding

153,433

2,447.25

Reverse stock split

1-for-65 reverse stock split

2021 Offering Warrants and 2021 Placement Agent Warrants [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Number of warrants outstanding

125,000

June 2022 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Warrants to purchase common stock

10,000

Exercise price of warrants (in Dollars per share)

$ 1.9

$ 2,447.25

$ 1.9

$ 487.5

Number of warrants outstanding

48,583

10,000

Common stock, shares

1,923

Number of warrants issued

Warrants and rights outstanding (in Dollars)

$ 11,736

$ 333,605

Reverse stock split

1-for-65

Number of warrants sold

125,000

3,157,895

Purchase aggregate shares

154

Warrants exercisable date

Jul. 15, 2022

June 2022 Offering Warrants [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 123.5

Fair value amount (in Dollars)

$ 81,775

2022 Placement Agent Warrants [Member]

Stockholders' Equity [Line Items]

Warrants to purchase common stock

2,915

Exercise price of warrants (in Dollars per share)

$ 2.38

Purchase aggregate shares

189,474

2022 Placement Agent Warrants [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 154.38

July 2022 Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Shares of common stock

4,000,000

Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 325

2022 Private Placement [Member]

Stockholders' Equity [Line Items]

Warrants to purchase common stock

3,693

Number of warrants issued

240,000

Purchase aggregate shares

8,000,000

2022 Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Exercise price warrants (in Dollars per share)

$ 232.59

Shares of common stock

2,418

Investment amount (in Dollars)

$ 5,674

Reverse stock split

123,077 shares of common stock as adjusted for 1-for-65 reverse stock split

Series C Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Reverse stock split

1-for-65

June 2023 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Number of warrants outstanding

10,131

Shares of common Stock

10,131

June 2023 Offering Warrants [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Number of warrants outstanding

658,527

2023 Series C Preferred Investment Options Reset and Warrants [Member]

Stockholders' Equity [Line Items]

Number of warrants outstanding

326,766

Agreed non-accountable expenses (in Dollars)

$ 25,000

Clearing fee (in Dollars)

15,950

Expense fees (in Dollars)

$ 50,000

June 2023 Private Placement [Member]

Stockholders' Equity [Line Items]

Common stock par value (in Dollars per share)

$ 0.0001

Exercise price of warrants (in Dollars per share)

$ 26.65

$ 153.73

Number of warrants outstanding

10,131

Exercise price warrants (in Dollars per share)

$ 26.01

Exercisable issuance term

5 years

Shares of common Stock

10,131

Ownership percentage

9.99%

Issuance of costs (in Dollars)

$ 455,908

Net proceeds (in Dollars)

3,000,000

Received of net proceeds (in Dollars)

$ 3,800,000

Aggregate shares of common stock

163,383

Exercise Price Per Share (in Dollars per share)

$ 20.81

$ 26.01

Legal expense (in Dollars)

$ 50,000

Common stock, shares

9,803

Percentage of common stock

Exercise price percentage

125%

Issuance cost (in Dollars)

$ 296,450

Expense fees (in Dollars)

$ 6,373,353

June 2023 Private Placement [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 33.31

June 2023 Private Placement [Member] | Warrant Shares [Member]

Stockholders' Equity [Line Items]

Number of warrants outstanding

326,767

October 2016 Private Placement [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 1,170,000

Number of warrants issued

133

Warrants expiration date

Oct. 17, 2021

Warrants and rights outstanding (in Dollars)

$ 0

$ 100

October 2016 Private Placement [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 97,500

October 2016 Private Placement [Member] | Placement Agent Warrants [Member]

Stockholders' Equity [Line Items]

Number of warrants issued

165

Warrants expiration date

Oct. 17, 2021

October 2016 Private Placement [Member] | Placement Agent Warrants One [Member]

Stockholders' Equity [Line Items]

Number of warrants issued

October 2016 Private Placement [Member] | Placement Agent Warrants Two [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 97,500

Number of warrants issued

133

May 2018 Private Placement [Member] | Placement Agent Warrants [Member]

Stockholders' Equity [Line Items]

Warrants expiration date

Sep. 04, 2023

2020 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Reverse stock split

1,576 shares of common stock (as adjusted for the 1-for-65 reverse
stock split)

Exchange Agreement [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 3.25

$ 9,750

Warrants expiration date

Aug. 20, 2024

Purchase aggregate shares

1,180

Investors [Member] | Exchange Agreement [Member] | Series A Warrants and Series B Warrants [Member]

Stockholders' Equity [Line Items]

Warrants to purchase common stock

Issuance of costs (in Dollars)

$ 159,958

Total cash proceeds (in Dollars)

$ 2,172,680

Investors [Member] | Exchange Agreement [Member] | Series A Warrants and Series B Warrants One [Member]

Stockholders' Equity [Line Items]

Warrants to purchase common stock

Shares of common stock

IPO [Member] | June 2022 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Class of warrants or rights exercised during the period units

3,152,895

IPO [Member] | 2020 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Warrants exercisable shares, description

In the June 2, 2020 public offering, the Company sold 138,000
warrants, each warrant exercisable into 1/65th share of common stock for a total of 2,123 shares of common stock.

Placement Warrant [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 33.31

June Two Thousand And Twenty Two [Member] | June Two Thousand And Twenty Two Prefunded Warrants [Member]

Stockholders' Equity [Line Items]

Common stock par value (in Dollars per share)

$ 0.0001

June Two Thousand And Twenty Two [Member] | June Two Thousand And Twenty Two Warrants June Two Thousand And Twenty Two Prefunded Warrants And Placement Agent Warrants [Member]

Stockholders' Equity [Line Items]

Initial fair value of measurement (in Dollars)

$ 2,800,588

Incurred amount (in Dollars)

$ 454,867

June Two Thousand And Twenty Two [Member] | IPO [Member] | June 2022 Warrants [Member]

Stockholders' Equity [Line Items]

Exercisable issuance term

5 years

Shares of common Stock

48,583

June Two Thousand And Twenty Two [Member] | IPO [Member] | HC Wain Right And Co LLC [Member] | Placement Agent Warrants Two Thousand And Twenty Two [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 154.38

Gross proceeds percentage

0.50%

Shares of common Stock

2,915

Aggregate gross proceeds percentage

June Two Thousand And Twenty Two [Member] | IPO [Member] | Common Stock And Warrants [Member]

Stockholders' Equity [Line Items]

Proceeds from Issuance Initial Public Offering (in Dollars)

$ 5,100,000

Issuance of costs (in Dollars)

$ 881,000

Minimum [Member] | June 2023 Private Placement [Member]

Stockholders' Equity [Line Items]

Ownership percentage

4.99%

Minimum [Member] | June Two Thousand And Twenty Two [Member] | Before Exercise Of Warrants [Member] | June Two Thousand And Twenty Two Warrants And June Two Thousand And Twenty Two Prefunded Warrants [Member]

Stockholders' Equity [Line Items]

Ownership percentage

4.99%

Minimum [Member] | June Two Thousand And Twenty Two [Member] | After Exercise Of Warrants [Member] | June Two Thousand And Twenty Two Warrants And June Two Thousand And Twenty Two Prefunded Warrants [Member]

Stockholders' Equity [Line Items]

Ownership percentage

9.99%

Maximum [Member]

Stockholders' Equity [Line Items]

Ownership percentage

9.99%

Wainwright & Co., LLC [Member] | July 2022 Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Shares of common stock

3,692

Series C Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock, shares authorized

4,268

Preferred stock par value (in Dollars per share)

$ 0.0001

Preferred stock issued

Preferred stock outstanding

Series C Preferred Stock [Member] | Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock authorized (in Dollars)

Common Stock [Member]

Stockholders' Equity [Line Items]

Common stock par value (in Dollars per share)

$ 0.0001

Common stock, shares outstanding

36,915,222

Shares subject to adjustment

567,927

Reverse stock split

1-for65

Common Stock [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 26.01

Series D Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock, shares authorized

5,775

Preferred stock par value (in Dollars per share)

$ 1,000

Preferred stock issued

Preferred stock outstanding

Series D Preferred Stock [Member] | Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock authorized (in Dollars)

Series E Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock, shares authorized

Preferred stock par value (in Dollars per share)

$ 0.0001

Preferred stock issued

Preferred stock outstanding

Series E Preferred Stock [Member] | Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock authorized (in Dollars)

Series E Non Convertible Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock par value (in Dollars per share)

$ 0.0001

Preferred stock authorized (in Dollars)

$ 1,000

Series F Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock, shares authorized

2,500

Preferred stock par value (in Dollars per share)

$ 0.0001

Shares of preferred Stock

2,500

Convertible shares of common stock

2,500

Preferred stock issued

2,500

Preferred stock outstanding

2,500

Series F Preferred Stock [Member] | Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock authorized (in Dollars)

Series F Preferred Stock [Member] | June 2022 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Offer of sale for shares

2,500

Series G Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock, shares authorized

2,500

Preferred stock par value (in Dollars per share)

$ 0.0001

Shares of preferred Stock

2,500

Conversion price (in Dollars per share)

$ 1,950

Convertible shares of common stock

2,500

Preferred stock issued

2,500

Preferred stock outstanding

2,500

Series G Preferred Stock [Member] | Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock authorized (in Dollars)

Series G Preferred Stock [Member] | June 2022 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Offer of sale for shares

2,500

Series F Convertible Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock par value (in Dollars per share)

$ 0.0001

Series G Convertible Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock par value (in Dollars per share)

$ 0.0001

Series F&G Preferred Stock [Member]

Stockholders' Equity [Line Items]

Preferred stock authorized (in Dollars)

$ 1,000

Series A Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Shares of common stock

61,538

Series A Preferred Investment Options [Member] | July 2022 Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 406.25

Series B Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Shares of common stock

61,538

Series B Preferred Investment Options [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Price per share (in Dollars per share)

$ 325

Series B Preferred Investment Options [Member] | July 2022 Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Shares of common stock

4,000,000

PreFunded Warrant and associated and associated Series A Preferred Investment Option and Series B Preferred Investment Option [Member]

Stockholders' Equity [Line Items]

Price per share (in Dollars per share)

$ 324.99

July 2022 Placement Options [Member]

Stockholders' Equity [Line Items]

Shares of common stock

3,692

July Two Thousand Twenty Two Placement Options [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 406.25

Issuance of costs (in Dollars)

1,800,150

Net proceeds (in Dollars)

$ 18,200,000

Series A And B Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Issuance costs (in Dollars)

$ 969,791

Dividend amount (in Dollars)

$ 7,467,200

Series A And B Preferred Investment Options [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Investment amount (in Dollars)

27,466,800

Series A And B Preferred Investment Options [Member] | July 2022 Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 325

Series A And B Preferred Investment Options [Member] | 2022 Private Placement [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Investment amount (in Dollars)

1,840

173,673

Series A And B Preferred Investment Options [Member] | 2022 Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Stock cancelled during period

8,000,000

Series C Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Issuance of costs (in Dollars)

$ 1,124,149

Shares of common stock

163,383

10,619,911

Price per share (in Dollars per share)

$ 186.07

Investment amount (in Dollars)

$ 4,589,108

Issuance costs (in Dollars)

$ 453,537

Received of net proceeds (in Dollars)

$ 2,900,000

Series C Preferred Investment Options [Member] | Pre-Funded Warrant [Member]

Stockholders' Equity [Line Items]

Price per share (in Dollars per share)

$ 186.07

Series C Preferred Investment Options [Member] | Placement Agent Warrants [Member]

Stockholders' Equity [Line Items]

Percentage of common stock

Series C Preferred Investment Options [Member] | 2022 Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 153.14

Number of warrants outstanding

163.383

Shares of common stock

10,619,911

Number of warrants issued

2,418

Purchase aggregate shares

163,383

Series C Preferred Investment Options [Member] | Minimum [Member] | 2023 Series C Preferred Investment Options Reset and Warrants [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 20.81

Series C Preferred Investment Options [Member] | Maximum [Member] | 2023 Series C Preferred Investment Options Reset and Warrants [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 153.14

November 2022 Placement Options [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 232.59

Shares of common stock

2,418

Net proceeds (in Dollars)

$ 6,400,000

Series D Common Warrants [Member]

Stockholders' Equity [Line Items]

Number of warrants outstanding

10,975,611

Fair value amount (in Dollars)

$ 351,768

Series D Common Warrants [Member] | June 2023 Private Placement [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 18.85

Issuance of costs (in Dollars)

$ 703,450

Fair value amount (in Dollars)

$ 3,596,484

Series D Common Warrant Shares [Member]

Stockholders' Equity [Line Items]

Common shares

168,856

Class D Common Warrant [Member] | June 2023 Private Placement [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 26.65

Series D Offering Warrants [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Number of warrants outstanding

658,527

Series D Offering Warrants [Member] | June 2023 Offering Warrants [Member]

Stockholders' Equity [Line Items]

Number of warrants outstanding

10,975,611

Investment amount (in Dollars)

$ 1,400,984

Number of warrants issued

168,856

Purchase aggregate shares

168,856

Stockholders' Equity (Details_2

Stockholders' Equity (Details) - Part-4.4 - USD ($)

12 Months Ended

Jan. 01, 2023

Dec. 28, 2022

Sep. 21, 2022

Feb. 15, 2022

Jan. 01, 2022

Jan. 01, 2021

Jul. 01, 2018

Dec. 31, 2023

Dec. 31, 2022

Aug. 17, 2023

Jun. 30, 2023

Nov. 30, 2022

Apr. 04, 2020

Stockholders' Equity [Line Items]

Percentage of cash fee equal to gross proceeds

Percentage of management fee equal to gross proceeds

0.50%

Exercise price of aggregate gross percentage

Percentage of management fee gross

0.50%

Expense fees (in Dollars)

$ 230,000

Agreed non-accountable expenses (in Dollars)

25,000

Clearing fee (in Dollars)

$ 15,950

Percentage of common stock

Exercise price of warrants (in Dollars per share)

$ 37.65

$ 325

$ 18.85

$ 153.14

Shares of common stock

Reverse stock split

1-for-65

Compensation expense (in Dollars)

$ 453,610

Warrant [Member]

Stockholders' Equity [Line Items]

Percentage of common stock

Exercise price of warrants (in Dollars per share)

$ 123.5

2016 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Reverse stock split

1 -for-65 reverse stock split

Unrecognized compensation expense (in Dollars)

Exercise amount (in Dollars)

$ 13,907

2016 Plan [Member]

Stockholders' Equity [Line Items]

Shares of common stock

2018 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Number of options to purchase common stock

Exercise price of option (in Dollars per share)

2018 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Reverse stock split

1-for-65 reverse stock split

Unrecognized compensation expense (in Dollars)

2022 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Reverse stock split

1-for-65 reverse stock split

Number of options to purchase common stock

20,769

Exercise price of option (in Dollars per share)

$ 116.35

2022 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Shares of common stock

20,769

Number of options to purchase common stock

20,769

Unrecognized compensation expense (in Dollars)

$ 969,256

Compensation expense (in Dollars)

$ 758,151

2023 Series C Preferred Investment Options Reset and Warrants [Member]

Stockholders' Equity [Line Items]

Expense fees (in Dollars)

50,000

Agreed non-accountable expenses (in Dollars)

25,000

Clearing fee (in Dollars)

$ 15,950

Placement Agent Warrants [Member]

Stockholders' Equity [Line Items]

Purchase aggregate shares

9,803

Exercise price of warrants (in Dollars per share)

$ 487.5

$ 26.01

Common Stock [Member]

Stockholders' Equity [Line Items]

Shares issued

332,240

Common Stock [Member] | 2016 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Shares of common stock

Restricted Stock Units [Member] | 2018 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Number of options to purchase common stock

144,110

Restricted Stock Units [Member] | 2022 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Number of options to purchase common stock

2,003,130

Number of restricted stock units granted

1,350,000

Restricted Stock Units (RSUs) [Member]

Stockholders' Equity [Line Items]

Restricted stock fair value (in Dollars)

$ 15,503

Board of Directors [Member] | 2016 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Exercise price of option (in Dollars per share)

$ 900,000

Board of Directors [Member] | 2016 Equity Incentive Plan [Member] | Maximum [Member]

Stockholders' Equity [Line Items]

Shares issued

Board of Directors [Member] | 2016 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Maximum number of shares eligible to receive by employees

Percentage of vesting of options

50%

Board of Directors [Member] | 2018 Equity Incentive Plan [Member] | Maximum [Member]

Stockholders' Equity [Line Items]

Shares issued

625

Board of Directors [Member] | 2022 Equity Incentive Plan [Member] | Maximum [Member]

Stockholders' Equity [Line Items]

Shares issued

1,350,000

Series C Preferred Investment Options [Member]

Stockholders' Equity [Line Items]

Percentage of exercise price reduction

125%

Received of net proceeds (in Dollars)

$ 2,900,000

Series C Preferred Investment Options [Member] | 2023 Series C Preferred Investment Options Reset and Warrants [Member] | Maximum [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 153.14

Series C Preferred Investment Options [Member] | Placement Agent Warrants [Member]

Stockholders' Equity [Line Items]

Percentage of common stock

Common Stock [Member]

Stockholders' Equity [Line Items]

Reverse stock split

1-for65

Common Stock [Member] | Warrant [Member]

Stockholders' Equity [Line Items]

Exercise price of warrants (in Dollars per share)

$ 26.01

January 1, 2021 [Member] | 2018 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Restricted stock units vesting term percentage

33%

January 1, 2022 [Member] | 2018 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Restricted stock units vesting term percentage

34%

January 1, 2023 [Member] | 2018 Equity Incentive Plan [Member]

Stockholders' Equity [Line Items]

Restricted stock units vesting term percentage

33%

Placement Agent [Member]

Stockholders' Equity [Line Items]

Percentage of cash fee equal to gross proceeds

Percentage of management fee equal to gross proceeds

0.50%

Stockholders' Equity (Details_3

Stockholders' Equity (Details) - Schedule of Stock Option Transactions - USD ($)		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
2018 Equity Incentive Plan [Member]
Schedule of Stock Option Transactions [Line Items]
Number of Shares Balance - Ending	10	10	10
Weighted Average Exercise price Balance - Ending (in Dollars per share)	$ 395,460	$ 395,460	$ 39,546
Weighted Average Remaining Contractual Terms (Years) Balance - Ending	6 years 9 months	4 years 9 months	5 years 9 months
Aggregate Intrinsic Value Balance - Ending (in Dollars)	$ 1,090	$ 484,632	$ 29,198
Number of Shares Options Granted
Weighted Average Exercise price Options Granted (in Dollars per share)
Number of Shares Options exercised
Weighted Average Exercise price Options exercised (in Dollars per share)
Number of Shares Options forfeited
Weighted Average Exercise price Options forfeited (in Dollars per share)
2022 Equity Incentive Plan [Member]
Schedule of Stock Option Transactions [Line Items]
Number of Shares Balance - Ending		20,769	20,769
Weighted Average Exercise price Balance - Ending (in Dollars per share)		$ 116.35	$ 116.35
Weighted Average Remaining Contractual Terms (Years) Balance - Ending		4 years	5 years
Aggregate Intrinsic Value Balance - Ending (in Dollars)		$ 296,136	$ 17,842
Number of Shares Options Granted			20,769
Weighted Average Exercise price Options Granted (in Dollars per share)			$ 116.35
Weighted Average Remaining Contractual Terms (Years) Options Granted			5 years
Aggregate Intrinsic Value Options Granted (in Dollars)			$ 666
Number of Shares Options exercised
Weighted Average Exercise price Options exercised (in Dollars per share)
Number of Shares Options forfeited
Weighted Average Exercise price Options forfeited (in Dollars per share)

Income Tax (Details)

Income Tax (Details) - USD ($)	12 Months Ended
Income Tax (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income tax [Line Items]
Percentage of certain stockholders	50%
Federal net operating loss	$ 199,130,000
Operating loss carryforwards expiration	$ 10,100,000
Operating loss carryforwards expiration term	expire in various amounts between 2033 and 2037
Federal net operating losses	$ 189,030,000
Percentage of federal net operating losses	21%	21%
Valuation allowance	(35.72%)	(42.20%)
Change in valuation allowance	$ 16,127,853	$ 15,267,889
Federal Net Operating Loss [Member]
Income tax [Line Items]
Percentage of federal net operating losses	80%
Valuation allowance	100%
State and Local Jurisdiction [Member]
Income tax [Line Items]
Federal net operating loss	$ 190,900,000

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of Income Tax Expense - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Deferred:
Federal						$ (12,315,396)	$ (11,457,628)
State						(4,095,514)	(3,810,261)
Change in valuation allowance						16,410,910	15,267,889
Income tax expense (benefit)

Income Tax (Details) - Schedu_2

Income Tax (Details) - Schedule of Reconciliation of Provision for Income Taxes	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Reconciliation of Provision for Income Taxes [Abstract]
Book income (loss)	21%	21%
State taxes	6.98%	6.98%
Change in the fair value of warrant and preferred investment option liability	11.68%	11.80%
Other permanent items	(3.84%)	2.49%
Valuation allowance	(35.72%)	(42.20%)
Tax expense at actual rate

Income Tax (Details) - Schedu_3

Income Tax (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Net operating loss carryforward	$ 50,744,357	$ 37,803,576
Allowance for sales discounts	(164,289)
Depreciation	2,275,224	(961,977)
Right of use assets	(442,866)
Lease liabilities	430,088
Research and development	2,845,164	2,845,164
Stock-based compensation	796,319	669,382
Total gross deferred tax assets	56,483,997	40,356,145
Less: valuation allowance	(56,483,997)	(40,356,145)
Net deferred tax assets

Revenue Recognition and Reser_2

Revenue Recognition and Reserve for Sales Returns and Allowances (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue Recognition and Reserve for Sales Returns and Allowances [Line Items]
Sales returns and allowance amount	$ 600,092	$ 13,000
Customer Concentration Risk [Member] \| Customer [Member] \| Revenue [Member]
Revenue Recognition and Reserve for Sales Returns and Allowances [Line Items]
Concentration risk, percentage	73%	67%
Customer Concentration Risk [Member] \| Customer [Member] \| Minimum [Member] \| Revenue [Member]
Revenue Recognition and Reserve for Sales Returns and Allowances [Line Items]
Concentration risk, percentage	2%
Customer Concentration Risk [Member] \| Customer [Member] \| Maximum [Member] \| Revenue [Member]
Revenue Recognition and Reserve for Sales Returns and Allowances [Line Items]
Concentration risk, percentage	5%

Concentrations, Geographic Da_3

Concentrations, Geographic Data, and Sales by Major Customers (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Concentrations, Geographic Data, And Sales By Major Customers [Line Items]
Cash, FDIC insured amount (in Dollars)	$ 902,540	$ 2,314,237
Customer Concentration Risk [Member] \| Customer [Member] \| Revenue Benchmark [Member]
Concentrations, Geographic Data, And Sales By Major Customers [Line Items]
Concentration risk, percentage	73%	67%
Customer Concentration Risk [Member] \| Customer One [Member] \| Revenue Benchmark [Member]
Concentrations, Geographic Data, And Sales By Major Customers [Line Items]
Concentration risk, percentage	57%	53%
Customer Concentration Risk [Member] \| Customer One [Member] \| Accounts Receivable [Member]
Concentrations, Geographic Data, And Sales By Major Customers [Line Items]
Concentration risk, percentage	58%	56%
Customer Concentration Risk [Member] \| Customer Two [Member] \| Revenue Benchmark [Member]
Concentrations, Geographic Data, And Sales By Major Customers [Line Items]
Concentration risk, percentage	16%	14%
Supplier Concentration Risk [Member] \| Cost of Goods and Service Benchmark [Member] \| Supplier [Member]
Concentrations, Geographic Data, And Sales By Major Customers [Line Items]
Concentration risk, percentage	46%	35%
Supplier Concentration Risk [Member] \| Cost of Goods and Service Benchmark [Member] \| Supplier 1 [Member]
Concentrations, Geographic Data, And Sales By Major Customers [Line Items]
Concentration risk, percentage	19%	13%
Supplier Concentration Risk [Member] \| Cost of Goods and Service Benchmark [Member] \| Supplier 2 [Member]
Concentrations, Geographic Data, And Sales By Major Customers [Line Items]
Concentration risk, percentage	14%	12%
Supplier Concentration Risk [Member] \| Cost of Goods and Service Benchmark [Member] \| Supplier 3 [Member]
Concentrations, Geographic Data, And Sales By Major Customers [Line Items]
Concentration risk, percentage	13%	11%

Concentrations, Geographic Da_4

Concentrations, Geographic Data, and Sales by Major Customers (Details) - Schedule of Geographical Distribution of Net Revenue - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Geographical Distribution of Net Revenue [Line Items]
Net Sales	$ 19,703,177	$ 16,976,356	$ 18,861,534	$ 35,837,890	$ 55,541,067	$ 76,271,822	$ 95,253,767
Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Concentration risk, percentage						100%	100%
Brazil [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Net Sales						$ 654,606	$ 530,634
Brazil [Member] \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Concentration risk, percentage						1%	1%
Canada [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Net Sales						$ 2,100,647	$ 2,922,541
Canada [Member] \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Concentration risk, percentage						3%	3%
Europe [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Net Sales						$ 5,680,769	$ 4,766,487
Europe [Member] \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Concentration risk, percentage						7%	5%
Mexico [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Net Sales						$ 1,175,577	$ 632,124
Mexico [Member] \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Concentration risk, percentage						2%	1%
United Kingdom [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Net Sales						$ 4,795,871	$ 3,807,395
United Kingdom [Member] \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Concentration risk, percentage						6%	4%
United States [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Net Sales						$ 61,864,352	$ 82,594,586
United States [Member] \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Schedule of Geographical Distribution of Net Revenue [Line Items]
Concentration risk, percentage						81%	86%

Restatement of Previously Fil_3

Restatement of Previously Filed Quarterly Form 10-Qs (Details) - Financial Statement [Member] - USD ($)	3 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Restatement of Previously Filed Quarterly Form 10-Qs [Line Items]
Net loss	$ 14,516,988	$ 6,974,485
Restated [Member]
Restatement of Previously Filed Quarterly Form 10-Qs [Line Items]
Net loss			$ 8,228,431
Restatement Impact [Member]
Restatement of Previously Filed Quarterly Form 10-Qs [Line Items]
Net loss			$ 46,731
Previously Reported [Member]
Restatement of Previously Filed Quarterly Form 10-Qs [Line Items]
Net loss	$ 268,414	$ 1,249,115

Restatement of Previously Fil_4

Restatement of Previously Filed Quarterly Form 10-Qs (Details) - Schedule of Unaudited Condensed Consolidated Balance Sheets - Restated - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 1,152,540	$ 1,941,964	$ 1,844,911	$ 2,027,421	$ 2,564,237
Accounts receivables, net	10,239,570	12,187,204	9,733,739	14,436,966	16,810,659
Inventory, net	21,941,803	32,932,221	37,207,886	35,417,391	40,365,286
Prepaid and other current assets	168,122	420,303	391,444	879,802	369,792
Total Current Assets	33,502,035	47,481,692	49,177,980	52,761,580	60,109,974
Property & equipment	13,776,672	18,904,135	19,618,726	18,560,997	17,500,383
Right of use assets	2,833,268	4,021,988	4,386,414	4,150,863	4,415,859
Other assets		2,166,783	2,061,885	1,993,818
Total Assets	51,790,184	72,574,598	75,245,005	77,467,258	83,916,996
Current Liabilities
Accounts payable		47,024,639	36,093,079	34,971,993
Accrued expenses	5,277,503	8,011,346	13,053,160	6,818,061	3,010,914
Lease liability, current maturities	1,512,503	1,247,062	1,182,351	979,143	959,630
Short term loan payable	288,588	713,231	1,214,028	1,241,248	973,583
Warrant and preferred investment option liability	4,120,593	5,740,899	4,985,387	8,631,313	16,116,273
Total Current Liabilities	60,123,633	62,737,177	56,528,005	52,641,758	50,731,672
Lease liability, net of current maturities	1,387,578	3,013,214	3,383,967	3,224,770	3,477,380
Total Liabilities	61,511,211	65,750,391	59,911,972	55,866,528	54,209,052
Stockholders’ Equity
Common stock	57	57	40	23	22
Additional paid-in capital		181,473,324	175,441,261	174,776,113
Accumulated other comprehensive income	82,472	23,783	47,702	6,078
Accumulated deficit	(191,402,366)	(174,672,957)	(160,155,970)	(153,181,484)	(144,953,053)
Total Stockholders’ Equity (Deficit)	(9,721,027)	6,824,207	15,333,033	21,600,730	29,707,944	$ 57,896,523
Total Liabilities and Stockholders’ Equity	$ 51,790,184	72,574,598	75,245,005	77,467,258	$ 83,916,996
As Previously Reported [Member]
Current Assets
Cash		1,834,305	2,206,565	2,357,204
Accounts receivables, net		8,992,889	7,820,611	12,473,777
Inventory, net		28,070,889	31,411,395	32,664,029
Prepaid and other current assets		543,343	48,164	921,178
Total Current Assets		39,441,426	41,486,735	48,416,188
Property & equipment		18,904,135	19,618,726	18,556,882
Right of use assets		4,021,988	4,386,414	4,150,863
Other assets		2,165,301	2,059,288	2,786,236
Total Assets		64,532,850	67,551,163	73,910,169
Current Liabilities
Accounts payable		41,091,115	36,864,439	34,975,111
Accrued expenses		4,461,713	3,433,090	3,310,663
Lease liability, current maturities		1,247,062	1,182,351	979,143
Short term loan payable		707,625	1,214,028	1,241,248
Warrant and preferred investment option liability		5,740,899	4,985,387	8,631,313
Total Current Liabilities		53,248,414	47,679,295	49,137,478
Lease liability, net of current maturities		3,013,214	3,383,967	3,224,770
Total Liabilities		56,261,628	51,063,262	52,362,248
Stockholders’ Equity
Common stock		57	40	1,495
Additional paid-in capital		181,473,324	175,441,446	174,774,641
Accumulated other comprehensive income
Accumulated deficit		(173,202,159)	(158,953,585)	(153,228,215)
Total Stockholders’ Equity (Deficit)		8,271,222	16,487,901	21,547,921
Total Liabilities and Stockholders’ Equity		64,532,850	67,551,163	73,910,169
Restatement Impact Increase (Decrease) [Member]
Current Assets
Cash		107,659	(361,654)	(329,783)
Accounts receivables, net		3,194,315	1,913,128	1,963,189
Inventory, net		4,861,332	5,796,491	2,753,362
Prepaid and other current assets		(123,040)	343,280	(41,376)
Total Current Assets		8,040,266	7,691,245	4,345,392
Property & equipment				4,115
Right of use assets
Other assets		1,482	2,597	(792,418)
Total Assets		8,041,748	7,693,842	3,557,089
Current Liabilities
Accounts payable		5,933,524	(771,360)	(3,118)
Accrued expenses		3,549,633	9,620,070	3,507,398
Lease liability, current maturities
Short term loan payable		5,606
Warrant and preferred investment option liability
Total Current Liabilities		9,488,763	8,848,710	3,504,280
Lease liability, net of current maturities
Total Liabilities		9,488,763	8,848,710	3,504,280
Stockholders’ Equity
Common stock				(1,472)
Additional paid-in capital			(185)	1,472
Accumulated other comprehensive income		23,783	47,702	6,078
Accumulated deficit		(1,470,798)	(1,202,385)	46,731
Total Stockholders’ Equity (Deficit)		(1,447,015)	(1,154,868)	52,809
Total Liabilities and Stockholders’ Equity		$ 8,041,748	$ 7,693,842	$ 3,557,089

Restatement of Previously Fil_5

Restatement of Previously Filed Quarterly Form 10-Qs (Details) - Schedule of Unaudited Condensed Statements of Operations - Restated - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	$ 19,703,177	$ 16,976,356	$ 18,861,534	$ 35,837,890	$ 55,541,067	$ 76,271,822	$ 95,253,767
Total Cost of Goods Sold	15,375,824	12,148,955	16,063,024	28,211,979	43,587,803	59,866,140	70,042,504
Gross Profit	4,327,353	4,827,401	2,798,510	7,625,911	11,953,264	16,405,682	25,211,263
Selling, general and administrative	14,858,825	15,351,837	14,284,623	29,636,460	44,495,285
Research and development	329,192	2,793,816	3,527,521	6,321,337	6,650,529
Total Operating Expenses	15,188,017	18,145,653	17,812,144	35,957,797	51,145,814	73,623,624	77,486,855
Income (Loss) from Operations	(10,860,664)	(13,318,252)	(15,013,634)	(28,331,886)	(39,192,550)	(57,217,942)	(52,275,592)
Warrant issuance cost	(186,450)	(351,768)		(351,768)	(538,218)	(538,218)	(1,868,766)
Change in the fair value of warrant and preferred investment option liabilities	3,033,537	7,242,510	7,484,960	14,727,470	17,761,007	19,381,313	16,763,205
Inducement expense	(6,373,353)				(6,373,353)	(6,373,353)
Interest expense	(130,058)	(546,975)	(699,757)	(1,246,732)	(1,376,790)	(1,701,113)	(1,914,120)
Total Other Income (Expense)	(3,656,324)	6,343,767	6,785,203	13,128,970	9,472,646	10,768,629	12,980,319
Net Income (Loss) Before Income Tax Provision	(14,516,988)	(6,974,485)	(8,228,431)	(15,202,916)	(29,719,904)	(46,449,313)	(39,295,273)
Income tax
Net Income (Loss)	(14,516,988)	(6,974,485)	(8,228,431)	(15,202,916)	(29,719,904)	(46,449,313)	(39,295,273)
Redemption of Series D Preferred Stock deemed dividend
Common Stock deemed dividend							7,467,200
Net Income (Loss) attributable to common stockholders	$ (14,516,988)	$ (6,974,485)	$ (8,228,431)	$ (15,202,916)	$ (29,719,904)	$ (46,449,313)	$ (46,762,473)
Basic net loss per share attributable to common stockholders (in Dollars per share)	$ (30.15)	$ (28.71)	$ (36.33)	$ (64.76)	$ (93.49)	$ (122.12)	$ (461.14)
Diluted net loss per share attributable to common stockholders (in Dollars per share)	$ (30.15)	$ (28.71)	$ (36.33)	$ (64.76)	$ (93.49)	$ (122.12)	$ (461.14)
Basic weighted average common shares outstanding (in Shares)	481,508	242,934	226,466	234,745	317,904	380,344	101,405
Diluted weighted average common shares outstanding (in Shares)	481,508	242,934	226,466	234,745	317,904	380,344	101,405
Metal Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	$ 8,466,325	$ 7,393,541	$ 6,954,150	$ 14,347,691	$ 22,814,016	$ 35,452,855	$ 51,160,571
Total Cost of Goods Sold	6,311,415	5,503,008	5,804,880	11,307,888	17,619,303	25,027,277	40,434,106
Soft Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	10,181,597	8,746,585	10,075,146	18,821,731	29,003,328	36,208,401	38,301,113
Total Cost of Goods Sold	7,867,602	5,832,537	8,353,935	14,186,472	22,054,074	30,167,401	24,413,884
Electronic Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	1,055,255	836,230	1,832,238	2,668,468	3,723,723	4,610,566	5,792,083
Total Cost of Goods Sold	1,196,807	813,410	1,904,209	2,717,619	3,914,426	$ 4,671,462	$ 5,194,514
As Previously Reported [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances			20,212,711	39,092,279	59,722,486
Total Cost of Goods Sold			16,655,439	29,694,036	45,411,269
Gross Profit			3,557,272	9,398,243	14,311,217
Selling, general and administrative			15,090,116	30,046,444	42,618,510
Research and development			3,527,521	6,440,924	9,357,273
Total Operating Expenses			18,617,637	36,487,368	51,975,783
Income (Loss) from Operations			(15,060,365)	(27,089,125)	(37,664,566)
Warrant issuance cost				(351,768)	(538,218)
Change in the fair value of warrant and preferred investment option liabilities			7,484,960	14,727,470	17,761,007
Inducement expense					(6,373,353)
Interest expense			(699,757)	(1,287,109)	(1,433,975)
Total Other Income (Expense)			6,785,203	13,088,593	9,415,461
Net Income (Loss) Before Income Tax Provision			(8,275,162)	(14,000,532)	(28,249,105)
Income tax
Net Income (Loss)			(8,275,162)	(14,000,532)	(28,249,105)
Redemption of Series D Preferred Stock deemed dividend
Common Stock deemed dividend
Net Income (Loss) attributable to common stockholders			$ (8,275,162)	$ (14,000,532)	$ (28,249,105)
Basic net loss per share attributable to common stockholders (in Dollars per share)			$ (36.54)	$ (59.64)	$ (88.86)
Diluted net loss per share attributable to common stockholders (in Dollars per share)			$ (36.54)	$ (59.64)	$ (88.86)
Basic weighted average common shares outstanding (in Shares)			226,466	234,745	317,904
Diluted weighted average common shares outstanding (in Shares)			226,466	234,745	317,904
As Previously Reported [Member] \| Metal Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances			$ 8,449,294	$ 17,280,949	$ 30,475,518
Total Cost of Goods Sold			6,965,287	12,576,597	25,732,707
As Previously Reported [Member] \| Soft Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances			9,807,138	18,897,537	25,938,923
Total Cost of Goods Sold			7,712,538	14,613,702	16,528,326
As Previously Reported [Member] \| Electronic Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances			1,956,279	2,913,793	3,308,045
Total Cost of Goods Sold			1,977,614	2,503,737	3,150,236
Restatement Impact Increase (Decrease) [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances			(1,351,177)	(3,254,389)	(4,181,419)
Total Cost of Goods Sold			(592,415)	(1,482,057)	(1,823,466)
Gross Profit			(758,762)	(1,772,332)	(2,357,953)
Selling, general and administrative			(805,493)	(409,984)	1,876,775
Research and development				(119,587)	(2,706,744)
Total Operating Expenses			(805,493)	(529,571)	(829,969)
Income (Loss) from Operations			(46,731)	1,242,761	1,527,984
Warrant issuance cost
Change in the fair value of warrant and preferred investment option liabilities
Inducement expense
Interest expense				(40,377)	(57,185)
Total Other Income (Expense)				(40,377)	(57,185)
Net Income (Loss) Before Income Tax Provision			(46,731)	1,202,384	1,470,799
Income tax
Net Income (Loss)			(46,731)	1,202,384	1,470,799
Redemption of Series D Preferred Stock deemed dividend
Common Stock deemed dividend
Net Income (Loss) attributable to common stockholders			$ (46,731)	$ 1,202,384	$ 1,470,799
Basic net loss per share attributable to common stockholders (in Dollars per share)			$ (0.21)	$ 5.12	$ 4.63
Diluted net loss per share attributable to common stockholders (in Dollars per share)			$ (0.21)	$ 5.12	$ 4.63
Restatement Impact Increase (Decrease) [Member] \| Metal Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances			$ (1,495,144)	$ (2,933,258)	$ (7,661,502)
Total Cost of Goods Sold			(1,160,407)	(1,268,709)	(8,113,404)
Restatement Impact Increase (Decrease) [Member] \| Soft Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances			268,008	(75,806)	3,064,405
Total Cost of Goods Sold			641,397	(427,230)	5,525,748
Restatement Impact Increase (Decrease) [Member] \| Electronic Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances			(124,041)	(245,325)	415,678
Total Cost of Goods Sold			$ (73,405)	$ 213,882	$ 764,190
As Previously Reported [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	20,630,207	18,879,569
Total Cost of Goods Sold	15,717,233	13,038,596
Gross Profit	4,912,974	5,840,973
Selling, general and administrative	12,572,066	14,967,257
Research and development	2,916,349	2,913,403
Total Operating Expenses	15,488,415	17,880,660
Income (Loss) from Operations	(10,575,441)	(12,039,687)
Warrant issuance cost	(186,450)	(351,768)
Change in the fair value of warrant and preferred investment option liabilities	3,033,537	7,242,510
Inducement expense	(6,373,353)
Interest expense	(146,867)	(576,425)
Total Other Income (Expense)	(3,673,133)	6,314,317
Net Income (Loss) Before Income Tax Provision	(14,248,574)	(5,725,370)
Income tax
Net Income (Loss)	(14,248,574)	(5,725,370)
Redemption of Series D Preferred Stock deemed dividend
Common Stock deemed dividend
Net Income (Loss) attributable to common stockholders	$ (14,248,574)	$ (5,725,370)
Basic net loss per share attributable to common stockholders (in Dollars per share)	$ (29.59)	$ (23.57)
Diluted net loss per share attributable to common stockholders (in Dollars per share)	$ (29.59)	$ (23.57)
Basic weighted average common shares outstanding (in Shares)	481,508	242,934
Diluted weighted average common shares outstanding (in Shares)	481,508	242,934
As Previously Reported [Member] \| Metal Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	$ 12,754,504	$ 8,012,855
Total Cost of Goods Sold	10,351,690	5,453,794
As Previously Reported [Member] \| Soft Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	6,035,706	9,913,780
Total Cost of Goods Sold	3,646,862	6,726,078
As Previously Reported [Member] \| Electronic Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	1,839,997	952,934
Total Cost of Goods Sold	1,718,681	858,724
Restatement Impact Increase (Decrease) [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	(927,030)	(1,903,213)
Total Cost of Goods Sold	(341,409)	(889,641)
Gross Profit	(585,621)	(1,013,572)
Selling, general and administrative	2,286,759	384,580
Research and development	(2,587,157)	(119,587)
Total Operating Expenses	(300,398)	264,993
Income (Loss) from Operations	285,223	1,278,565
Warrant issuance cost
Change in the fair value of warrant and preferred investment option liabilities
Interest expense	(16,809)	(29,450)
Total Other Income (Expense)	(16,809)	(29,450)
Net Income (Loss) Before Income Tax Provision	268,414	1,249,115
Income tax
Net Income (Loss)	268,414	1,249,115
Redemption of Series D Preferred Stock deemed dividend
Common Stock deemed dividend
Net Income (Loss) attributable to common stockholders	$ 268,414	$ 1,249,115
Basic net loss per share attributable to common stockholders (in Dollars per share)	$ 0.55	$ 5.14
Diluted net loss per share attributable to common stockholders (in Dollars per share)	$ 0.55	$ 5.14
Restatement Impact Increase (Decrease) [Member] \| Metal Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	$ (4,288,179)	$ (619,314)
Total Cost of Goods Sold	(4,040,275)	49,214
Restatement Impact Increase (Decrease) [Member] \| Soft Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	4,145,891	(1,167,195)
Total Cost of Goods Sold	4,220,740	(893,541)
Restatement Impact Increase (Decrease) [Member] \| Electronic Goods [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenues, Net of Allowances	(784,742)	(116,704)
Total Cost of Goods Sold	$ (521,874)	$ (45,314)

Restatement of Previously Fil_6

Restatement of Previously Filed Quarterly Form 10-Qs (Details) - Schedule of Unaudited Condensed Consolidated Statements of Cash Flows - Restated - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Condensed Cash Flow Statements, Captions [Line Items]
Net loss	$ (14,516,988)	$ (6,974,485)	$ (8,228,431)	$ (15,202,916)	$ (29,719,904)	$ (46,449,313)	$ (39,295,273)
Provision for credit losses				1,300,000	3,606,358
Warrant issuance cost				351,768	538,218
Loss on sale of property and equipment				16,652	16,652	(16,652)	(15,806)
Depreciation			1,152,353	2,608,776	4,088,358	5,764,732	4,162,153
Inducement expense					6,373,353
Amortization or right of use assets			264,996	734,405	1,098,831
Change in fair value of warrant and preferred investment option liability					(17,761,007)
Change in fair value of warrant and preferred investment option liability			(7,484,960)	(14,727,470)		(19,381,313)	(16,763,205)
Stock-based compensation expense			115,139	228,656	328,127	453,610	758,152
Changes in operating assets and liabilities
Accounts receivable, net			2,373,693	5,776,920	1,017,097	2,082,403	(1,549,595)
Inventory			4,947,895	3,157,400	7,433,065	18,423,483	(1,933,274)
Prepaid assets			(510,010)	(21,652)	(50,511)
Other assets			(103,038)	(171,105)	(276,003)
Accounts payable			4,349,494	3,943,991	15,174,509	(15,918,374)	(11,943,821)
Accrued expenses			3,803,032	10,025,594	4,983,780	(394,017)	1,302,897
Lease liability			(233,097)	(575,652)	(881,694)
Net cash provided by operating activities			447,066	(2,554,633)	(4,030,770)	(5,086,789)	(37,291,817)
Cash flows from investing activities:
Purchases of property and equipment			(1,257,625)	(2,249,304)	(3,313,252)
Net cash used in investing activities			(1,257,625)	(2,249,304)	(3,313,252)	(2,598,450)	(5,049,768)
Cash flows from financing activities:
Proceeds from short term loan payable			412,589	412,589	779,795	722,038	1,669,000
Repayments of short-term loan payable			(144,924)	(172,144)	(1,040,147)
Proceeds from issuance of common stock, net of costs				3,796,464	6,958,318	3,906,648	32,981,948
Net cash provided by financing activities			267,665	4,036,909	6,697,966	6,191,070	37,433,598
Effect of currency fluctuation on cash			6,078	47,702	23,783	82,472
Net (decrease) in cash			(536,816)	(719,326)	(622,273)	(1,411,697)	(4,907,987)
Cash, beginning of period			2,564,237	2,564,237	2,564,237	2,564,237	7,472,224
Cash, end of period	1,941,964	1,844,911	2,027,421	1,844,911	1,941,964
Supplemental disclosures of non-cash investing and financing activities:
Initial fair value of warrant and preferred investment option liability				3,596,584	9,916,393
Initial value of lease liability				704,960	704,960
Adjustments to reconcile from net loss to net cash used in operating activities:
Depreciation			1,152,353	2,608,776	4,088,358	5,764,732	4,162,153
Inducement expense					6,373,353
Amortization or right of use assets			264,996	734,405	1,098,831
Change in fair value of warrant and preferred investment option liability					(17,761,007)
Change in fair value of warrant and preferred investment option liability			(7,484,960)	(14,727,470)		(19,381,313)	(16,763,205)
Stock-based compensation expense			115,139	228,656	328,127	453,610	758,152
Interest			699,757	1,261,457	1,391,515
Income taxes
Purchase of property and equipment in accounts payable			951,227	2,477,816	2,178,858
Repayment of short-term loan payable in exchange of new short-term loan payable			714,411	714,411	347,205	(1,601,205)
As Previously Reported [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net loss			(8,275,162)	(14,000,532)	(28,249,105)
Provision for credit losses				1,300,000	2,943,671
Warrant issuance cost				351,768	538,218
Loss on sale of property and equipment
Depreciation			1,152,353	2,608,776	4,088,358
Inducement expense					6,373,353
Amortization or right of use assets			264,996	734,405	1,098,831
Change in fair value of warrant and preferred investment option liability					(17,761,007)
Change in fair value of warrant and preferred investment option liability			(7,484,960)	(14,727,470)
Stock-based compensation expense			115,139	228,656	328,127
Changes in operating assets and liabilities
Accounts receivable, net			4,336,882	7,690,048	4,874,099
Inventory			7,701,257	8,953,891	12,294,396
Prepaid assets			(551,386)	321,628	(173,551)
Other assets			(895,456)	(168,508)	(274,520)
Accounts payable			4,352,612	4,715,352	9,240,985
Accrued expenses			299,749	422,177	1,450,799
Lease liability			(233,097)	(575,652)	(881,694)
Net cash provided by operating activities			782,927	(2,145,461)	(4,109,040)
Cash flows from investing activities:
Purchases of property and equipment			(1,257,625)	(2,249,304)	(3,313,252)
Net cash used in investing activities			(1,257,625)	(2,249,304)	(3,313,252)
Cash flows from financing activities:
Proceeds from short term loan payable			412,589	412,589	779,795
Repayments of short-term loan payable			(144,924)	(172,144)	(1,045,753)
Proceeds from issuance of common stock, net of costs				3,796,648	6,958,318
Net cash provided by financing activities			267,665	4,037,093	6,692,360
Effect of currency fluctuation on cash
Net (decrease) in cash			(207,033)	(357,672)	(729,932)
Cash, beginning of period			2,564,237	2,564,237	2,564,237	2,564,237
Cash, end of period	1,834,305	2,206,565	2,357,204	2,206,565	1,834,305
Supplemental disclosures of non-cash investing and financing activities:
Initial fair value of warrant and preferred investment option liability				3,596,484	9,916,393
Initial value of lease liability				704,960	704,960
Adjustments to reconcile from net loss to net cash used in operating activities:
Depreciation			1,152,353	2,608,776	4,088,358
Inducement expense					6,373,353
Amortization or right of use assets			264,996	734,405	1,098,831
Change in fair value of warrant and preferred investment option liability					(17,761,007)
Change in fair value of warrant and preferred investment option liability			(7,484,960)	(14,727,470)
Stock-based compensation expense			115,139	228,656	328,127
Interest			699,757	1,261,457	1,433,976
Income taxes
Purchase of property and equipment in accounts payable			951,227	2,477,816	2,178,858
Repayment of short-term loan payable in exchange of new short-term loan payable			714,411	714,411	1,601,205
Restatement Impact Increase (Decrease) [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net loss			46,731	(1,202,384)	(1,470,799)
Provision for credit losses					662,687
Warrant issuance cost
Loss on sale of property and equipment				16,652	16,652
Depreciation
Inducement expense
Amortization or right of use assets
Change in fair value of warrant and preferred investment option liability
Change in fair value of warrant and preferred investment option liability
Stock-based compensation expense
Changes in operating assets and liabilities
Accounts receivable, net			(1,963,189)	(1,913,128)	(3,857,002)
Inventory			(2,753,362)	(5,796,491)	(4,861,331)
Prepaid assets			41,376	(343,280)	123,040
Other assets			792,418	(2,597)	(1,483)
Accounts payable			(3,118)	(771,361)	5,933,524
Accrued expenses			3,503,283	9,603,417	3,532,981
Lease liability
Net cash provided by operating activities			(335,861)	(409,172)	78,270
Cash flows from financing activities:
Proceeds from short term loan payable
Repayments of short-term loan payable					5,606
Proceeds from issuance of common stock, net of costs				(184)
Net cash provided by financing activities				(184)	5,606
Effect of currency fluctuation on cash			6,078	47,702	23,783
Net (decrease) in cash			(329,783)	(361,654)	107,660
Cash, beginning of period
Cash, end of period	$ 107,660	$ (361,654)	(329,783)	(361,654)	107,660
Supplemental disclosures of non-cash investing and financing activities:
Initial fair value of warrant and preferred investment option liability
Initial value of lease liability
Adjustments to reconcile from net loss to net cash used in operating activities:
Depreciation
Inducement expense
Amortization or right of use assets
Change in fair value of warrant and preferred investment option liability
Change in fair value of warrant and preferred investment option liability
Stock-based compensation expense
Interest					(42,461)
Income taxes
Purchase of property and equipment in accounts payable
Repayment of short-term loan payable in exchange of new short-term loan payable					$ (1,254,000)

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Oct. 09, 2024

Aug. 13, 2024

Aug. 02, 2024

Jul. 06, 2024

Jun. 06, 2024

Feb. 13, 2024

Jan. 02, 2024

Oct. 07, 2022

Jun. 01, 2022

Mar. 01, 2022

Sep. 30, 2024

Aug. 31, 2024

Jul. 31, 2024

Jun. 30, 2024

Mar. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Jun. 23, 2023

May 31, 2023

Subsequent Events (Details) [Line Items]

Common stock, shares issued (in Shares)

567,927

216,600

Price per share (in Dollars per share)

$ 0.0001

Aggregate shares (in Shares)

46,358

Warrant exercise price (in Dollars per share)

$ 4.53

Cash fee rate

Management fee, percentage

0.50%

Net proceeds

$ 3,100,000

Reverse stock split

1-for-65

Legal fee

$ 10,000

$ 2,374,278

Unpaid rent

$ 124,800

Litigation paid

361,000

Payments settlement agreement

$ 48,379

$ 16,250

$ 1,240,368

$ 1,120,081

Voting rights percentage

49%

Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Common stock, shares issued (in Shares)

66,571

Warrant exercise price (in Dollars per share)

$ 4.405

Consideration price (in Dollars per share)

$ 0.0001

Reverse stock split

1-for-65

Consideration cash payments

$ 9,381

Subsequent Event [Member] | Prefunded Warrants [Member]

Subsequent Events (Details) [Line Items]

Aggregate shares (in Shares)

632,628

Exercisable aggregate shares (in Shares)

632,628

Common Stock [Member]

Subsequent Events (Details) [Line Items]

Reverse stock split

1-for65

Voting rights percentage

51%

Forecast [Member]

Subsequent Events (Details) [Line Items]

Price per share (in Dollars per share)

$ 0.0001

Aggregate shares (in Shares)

100

Litigation paid

$ 125,000

$ 118,000

Settlement agreement

$ 666,388

$ 183,194

Payments settlement agreement

$ 666,388

Warrant conversion amount

$ 88,100

$ 70,480

Converted shares issued

20,000

16,000

Warrants price per shares (in Dollars per share)

$ 4.405

Number of Shares Issued (in Shares)

100

Forecast [Member] | Warrant [Member]

Subsequent Events (Details) [Line Items]

Warrant shares (in Shares)

16,000

Forecast [Member] | First Schedule Payment [Member]

Subsequent Events (Details) [Line Items]

Settlement agreement

$ 100,000

Forecast [Member] | Second Schedule Payment [Member]

Subsequent Events (Details) [Line Items]

Settlement agreement

$ 200,000

IPO [Member] | Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Shares issued (in Shares)

140,000

Price per share (in Dollars per share)

$ 0.0001

Series F Warrant [Member]

Subsequent Events (Details) [Line Items]

Exercisable aggregate shares (in Shares)

772,628

Warrant exercise price (in Dollars per share)

$ 5.6625

Warrants, percentage

125%

Series F Warrant [Member] | Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Shares issued (in Shares)

772,628

Price per share (in Dollars per share)

$ 4.529

Refund price per share (in Dollars per share)

4.529

Warrant exercise price (in Dollars per share)

$ 4.405

Expire term

5 years

Series D Warrants [Member]

Subsequent Events (Details) [Line Items]

Exercisable aggregate shares (in Shares)

75,048

Series D Warrants [Member] | Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Warrants, price per shares (in Dollars per share)

$ 18.85

Common Warrants [Member] | Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Price per share (in Dollars per share)

$ 20.8

Exercisable aggregate shares (in Shares)

204,230

Warrant exercise price (in Dollars per share)

$ 4.405

Reverse stock split

1-for-65

Consideration cash payments

$ 25,529