ToughBuilt Industries (TBLT) 10-K26 Mar 212020 FY Annual reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2020	Mar. 24, 2021	Jun. 30, 2020
Cover [Abstract]
Entity Registrant Name	Toughbuilt Industries, Inc
Entity Central Index Key	0001668370
Document Type	10-K
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex transition period	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 29,384,000
Entity Common Stock, Shares Outstanding		81,008,101
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

Balance Sheet

Balance Sheet - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current Assets
Cash	$ 2,194,850	$ 25,063
Accounts receivable, net	10,537,395	2,075,380
Factor receivables, net	807,648	174,042
Inventory	8,915,345	2,215,497
Prepaid and other current assets	1,003,774	254,070
Subscription receivable	837,025
Note receivable		4,480,000
Total Current Assets	24,296,037	9,224,052
Other Assets
Property and equipment, net	3,066,924	1,123,320
Other assets	127,733	122,253
Total Assets	27,490,694	10,469,625
Current Liabilities
Accounts payable	6,955,218	2,536,871
Accrued expenses	598,473	364,309
Factor loan payable	590,950	125,645
Convertible notes payable - current, net of discount		4,216,307
Total Current Liabilities	8,144,641	7,243,132
Total Liabilities	8,144,641	7,243,132
Shareholders' Equity
Common stock, $0.0001 par value, 200,000,000 shares authorized, 43,918,831 and 3,300,015 shares issued and outstanding at December 31, 2020 and December 31, 2019, respectively	4,392	330
Additional paid-in capital	80,103,653	41,823,048
Accumulated deficit	(60,761,992)	(43,413,370)
Total Shareholders' Equity	19,346,053	3,226,493
Total Liabilities and Shareholders' Equity	27,490,694	10,469,625
Series C Preferred Stock [Member]
Shareholders' Equity
Preferred Stock
Series D Preferred Stock [Member]
Shareholders' Equity
Preferred Stock		$ 4,816,485

Balance Sheet (Parenthetical)

Balance Sheet (Parenthetical) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Preferred stock, par value		$ 0.0001
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	43,918,831	3,300,015
Common stock, shares outstanding	43,918,831	3,300,015
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	1,268
Preferred stock, shares outstanding	0	1,268
Series D Preferred Stock [Member]
Preferred stock, par value	$ 1,000	$ 1,000
Preferred stock, shares authorized	0	5,775
Preferred stock, shares issued	0	5,775
Preferred stock, shares outstanding	0	5,775
Preferred stock, Liquidation preference	$ 0	$ 5,775,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
Statements of Operations - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Revenues, net of allowances
Total revenues, net of allowances	$ 39,433,617	$ 19,090,071
Cost of Goods Sold
Total cost of goods sold	27,687,235	14,153,670
Gross profit	11,746,382	4,936,401
Operating expenses:
Selling, general and administrative expenses	21,076,528	11,401,039
Research and development	5,056,811	2,116,018
Total operating expenses	26,133,339	13,517,057
Loss from operations	(14,386,957)	(8,580,656)
Other income (expense)
Interest expense	(1,150,953)	(972,165)
Loss on exchange transaction	(1,810,712)
Change in fair value of warrant derivative		5,251,852
Total other income (expense)	(2,961,665)	4,279,687
Net income (loss)	(17,348,622)	(4,300,969)
Redemption of Series D Preferred Stock deemed dividend	(1,295,294)
Common stock deemed dividend		(2,137,190)
Net income (loss) attributable to common stockholders	$ (18,643,916)	$ (6,438,159)
Basic and diluted net loss per share attributed to common stockholders	$ (0.68)	$ (2.08)
Weighted Average Number of Shares Outstanding - Basic and Diluted	27,243,562	3,100,738
Diluted net loss per common share	$ (0.68)	$ (2.08)
Diluted weighted average common shares outstanding	27,243,562	3,100,738
Metal Goods [Member]
Revenues, net of allowances
Total revenues, net of allowances	$ 16,775,807	$ 8,987,088
Cost of Goods Sold
Total cost of goods sold	12,519,582	6,601,868
Soft Goods [Member]
Revenues, net of allowances
Total revenues, net of allowances	22,657,810	10,102,983
Cost of Goods Sold
Total cost of goods sold	15,167,653	7,551,802
Other [Member]
Cost of Goods Sold
Total cost of goods sold

Statements of Shareholders' Equ

Statements of Shareholders' Equity (Deficit) - USD ($)	Series C Preferred Stock [Member]	Series D Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2018			$ 99	$ 20,152,995	$ (39,112,401)	$ (18,959,307)
Balance, shares at Dec. 31, 2018			987,087
Issuance of common stock upon exercise of Series A Warrants, net of cost			$ 4	2,172,676		2,172,680
Issuance of common stock upon exercise of Series A Warrants, net of cost, shares			42,412
Issuance of common stock as inducement to exercise Series A Warrants			$ 5	(5)		0
Issuance of common stock as inducement to exercise Series A Warrants, shares			50,894
Issuance of common stock upon exercise of Series B warrants			$ 162	14,584,209		14,584,371
Issuance of common stock upon exercise of Series B warrants, shares			1,619,222
Issuance of common stock upon exercise of Placement Agent Warrants				16,818		16,818
Issuance of common stock upon exercise of Placement Agent Warrants, shares			400
Issuance of Series C preferred Stock upon exchange of Series A and Series B warrants				3,671,024		3,671,024
Issuance of Series C preferred Stock upon exchange of Series A and Series B warrants, shares	4,268
Issuance of common stock upon Series C preferred conversion			$ 30	(30)
Issuance of common stock upon Series C preferred conversion, shares	(3,000)		300,000
Stock based compensation expense				336,637		336,637
Warrants issued in connection with convertible notes payable				595,000		595,000
Issuance of common stock upon conversion of convertible notes payable			$ 30	293,724		293,754
Issuance of common stock upon conversion of convertible notes payable, shares			300,000
Issuance of Series D Preferred Stock upon exchange of convertible note payable		$ 4,816,485				4,816,485
Issuance of Series D Preferred Stock upon exchange of convertible note payable, shares		5,775
Net loss					(4,300,969)	(4,300,969)
Balance at Dec. 31, 2019		$ 4,816,485	$ 330	41,823,048	(43,413,370)	3,226,493
Balance, shares at Dec. 31, 2019	1,268	5,775	3,300,015
Issuance of common stock upon Series C preferred conversion			$ 13	(13)
Issuance of common stock upon Series C preferred conversion, shares	(1,268)	3,563	126,800
Stock based compensation expense				425,264		425,264
Issuance of common stock upon conversion of convertible notes payable			$ 340	2,905,794		2,906,134
Issuance of common stock upon conversion of convertible notes payable, shares			3,400,000
Redemption of Series D Preferred Stock		$ (1,844,860)		(1,295,294)		(3,140,154)
Redemption of Series D Preferred Stock, shares		(2,212)
Conversion of Series D Preferred Stock		$ (2,971,625)	$ 314	2,971,311
Conversion of Series D Preferred Stock, shares		(3,563)	3,141,426
Exchange of Series A and B Notes to preferred and common stock			$ 185	1,716,604		1,716,789
Exchange of Series A and B Notes to preferred and common stock, shares			1,850,000
Issuance of common stock and warrants			$ 2,930	30,984,819		30,987,749
Issuance of common stock and warrants, net of issuance costs, shares			29,299,200
Issuance of common stock for services			$ 36	572,364		572,400
Issuance of common stock for services, shares			360,000
Issuance of common stock upon exercise of warrants			$ 244	(244)
Issuance of common stock upon exercise of warrants, shares			2,441,390
Net loss					(17,348,622)	(17,348,622)
Balance at Dec. 31, 2020			$ 4,392	$ 80,103,653	$ (60,761,992)	$ 19,346,053
Balance, shares at Dec. 31, 2020			43,918,831

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net income (loss)	$ (17,348,622)	$ (4,300,969)
Adjustments to reconcile from net loss to net cash used in operating activities:
Depreciation	626,652	225,426
Amortization of debt discount and debt issuance cost	820,877	626,546
Change in fair value of warrant derivative		(5,251,852)
Stock-based compensation expense	425,264	336,637
Common stock issued for services	572,400
Amortization of capitalized contract costs	213,350
Loss on exchange transactions	1,810,712
Changes in operating assets and liabilities
Accounts receivable, net	(8,462,015)	(1,089,526)
Factor receivables, net	(633,606)	1,368,793
Inventory	(6,699,848)	(1,835,582)
Prepaid assets	(963,056)	(32,070)
Other assets	87,955	(179,674)
Accounts payable	4,252,603	573,970
Accrued expenses	234,164	(563,260)
Deferred revenue		(107,776)
Net cash used in operating activities	(25,063,170)	(10,229,337)
Cash flows from investing activities:
Proceeds from note receivable	3,000,000
Purchases of property and equipment	(2,497,947)	(1,031,115)
Net cash provided by (used in) investing activities	502,053	(1,031,115)
Cash flows from financing activities:
Proceeds from sales of common stock and warrants, net of costs	27,285,715
Proceeds from exercise of Series A warrants		2,172,680
Proceeds from exercise of Placement Agent warrants		16,818
Proceeds from issuance of stock, net of costs	2,865,010
Cash paid in Exchange transaction	(744,972)
Borrowings from note payable - Paycheck Protection Program	399,300
Repayment of notes payable - Paycheck Protection Program	(399,300)
Proceeds from notes payable		4,815,000
Proceeds (repayments) from factor loan payable	465,305	(1,178,867)
Repayments of Series D Preferred Stock	(3,140,154)
Net cash provided by financing activities	26,730,904	5,825,631
Net increase (decrease) in cash	2,169,787	(5,434,821)
Cash, beginning of period	25,063	5,459,884
Cash, end of period	2,194,850	25,063
Supplemental disclosure of cash flow information:
Interest
Income taxes	800	800
Supplemental disclosure of non-cash investing and financing activities:
Cashless exercise of warrants	244
Conversion of Series C Preferred Stock	13
Conversion of Series D Preferred Stock	2,971,311
Conversion of convertible note payable	2,906,134
Issuane of common stock for prepaid	572,400
Subscription receivable	837,025
Purchase of property and equipment included in accounts payable	165,744
Issuance of warrants in connection with convertible notes payable		575,000
Debt issuance costs paid with warrants		20,000
Issuance of common stock upon Series C preferred stock conversion		3,671,024
Issuance of common stock upon convertible note conversion		393,754
Issuance of Class D preferred stock upon convertible note conversion		4,816,485
Restricted promissory note in connection with convertible notes payable		4,780,000
Original issue discount		1,720,000
Conversion of Series B warrants into common stock		$ 14,584,371

Nature of Operations

Nature of Operations	12 Months Ended
Nature of Operations	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [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 (“DIY”) 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, saw horses/job site tables and roller stands. On February 24, 2020, the Company closed on the public offering of 0.445 million shares of its common stock, for gross proceeds of $912,250 based upon the overallotment option arising from the closing of its January 28, 2020 public offering. In the January 28, 2020 public offering, the Company sold 4.5 million shares of its common stock and 49.45 million warrants (each exercisable into 1/20 of a share of common stock for a total of 2.4725 million shares of common stock) from which it received gross proceeds of $9,472,250. On April 15, 2020, the Company effected a 1-for-10 reverse stock split (the “Reverse Split”) of its issued and outstanding common stock. As a result of the Reverse Split, each 10 shares of issued and outstanding prior to the Reverse Split were converted into one share of common stock. All share and per share numbers in the unaudited condensed financial statements and notes below have been revised retroactively to reflect the Reverse Split. On June 12, 2020, the Company closed on the public offering of 1.7 million shares of its common stock, for gross proceeds of $1,683,000 based upon the overallotment option arising from the closing of its June 2, 2020 public offering. In the June 2, 2020 public offering, the Company sold 19 million shares of its common stock and 20.7 million warrants from which it received gross proceeds of $19,017,000. Risk and Uncertainty Concerning COVID-19 In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States and the World. We are currently monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread. All of our Chinese facilities were temporarily closed for a period of time. Most of these facilities have been reopened. Depending on the progression of the outbreak, our ability to obtain necessary supplies and ship finished products to customers may be partly or completely disrupted globally. Also, our ability to maintain appropriate labor levels could be disrupted. If the coronavirus continues to progress, it could have a material negative impact on our results of operations and cash flow, in addition to the impact on its employees. We have concluded that while it is reasonably possible that the virus could have a negative impact on the results of operations, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Liquidity As of December 31, 2020, the Company’s principal sources of liquidity consisted of approximately $2.2 million of cash and future cash generated from operations. The Company believes its current cash balances coupled with anticipated cash flow from operating activities will be sufficient to meet its working capital requirements for at least one year from the date of the issuance of the accompanying financial statements. The Company continues to control its cash expenses as a percentage of expected revenue on an annual basis and thus may use its cash balances in the short-term to invest in revenue growth. Based on current internal projections, the Company believes it has and/or will generate sufficient cash for its operational needs, including any required debt payments, for at least one year from the date of issuance of the accompanying financial statements. Management is focused on growing the Company’s existing product offering, as well as its customer base, to increase its revenues. The Company cannot give assurance that it can increase its cash balances or limit its cash consumption and thus maintain sufficient cash balances for its planned operations or future acquisitions. Future business demands may lead to cash utilization at levels greater than recently experienced. The Company may need to raise additional capital in the future. However, the Company cannot assure that it will be able to raise additional capital on acceptable terms, or at all. Subject to the foregoing, management believes that the Company has sufficient capital and liquidity to fund its operations for at least one year from the date of issuance of the accompanying financial statements. Basis of Presentation and Preparation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of the Company. The 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 financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. Reclassifications Certain amounts in the prior periods presented have been reclassified to conform to the current period financial statement presentation. These reclassifications have no effect on previously reported net income.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts and factored receivables, valuation of long-lived assets, accrued liabilities, notes payable and deferred income tax asset valuation allowances. 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 at December 31, 2020 and 2019, respectively. Accounts Receivable Accounts receivable represent income earned from the sale of tools and accessories for which the Company has not yet received payment. Accounts receivable 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 doubtful accounts based on an analysis of specific accounts and an assessment of the customer’s ability to pay, among other factors. At December 31, 2020 and 2019, no allowance for doubtful accounts was recorded. The Company accounts for the transfer of accounts receivable to a third party under a factoring type arrangement in accordance with 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, 2020 and 2019, there were no reserves for obsolete and slow-moving inventory. 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, auto 5 years, tooling and molds 3 years, application development 3 years and website design in progress 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 Debt Issuance Costs Costs incurred in connection with the issuance of debt are capitalized and amortized to interest expense over the term of the related debt using the straight-line method which approximates the effective interest method. The costs associated with the outstanding loans payable are amortized over the term of the respective loan. The unamortized amount is presented as a reduction of debt on the accompanying balance sheets. 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. The Company had no derivative instruments as of December 31, 2020 and 2019 requiring such valuation. Level 3 Fair Value Sensitivity Warrant Derivative 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 fair value of the warrant derivative includes the estimated volatility and risk-free rate. The higher/lower the estimated volatility, the higher/lower the value of the debt conversion feature liability. The higher/lower the risk-free interest rate, the higher/lower the value of the debt conversion feature liability. The table below provides a reconciliation of the beginning and ending balances for the warrant derivative which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2019 $ 23,507,247 Series B Warrants exercised or expired during the three months ended March 31, 2019 (14,584,371 ) Series B Warrants exchanged for Series C Preferred Stock (3,671,024 ) Change in the fair value of warrant derivative (5,251,852 ) Balance, December 31, 2019 $ - Revenue Recognition The Company recognizes revenues when 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 the Financial Accounting Standards Board (“FASB”) – Accounting Standards Codification 606 “Revenue From Contracts With Customers Advertising Advertising costs are expensed as incurred. Advertising expense totaled $3,494,559 and $320,620 for the years ending December 31, 2020 and 2019, respectively. Research and Development Expenditures for research activities relating to patents and product development are charged to expense as incurred. Such expenditures amounted to $5,056,811 and $2,116,018 for the years ending December 31, 2020 and 2019, respectively. Income Taxes The Company accounts for income taxes following the asset and liability method in accordance with the ASC 740 “Income Taxes.” Under such method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. The Company applies the accounting guidance issued to address the accounting for uncertain tax positions. This guidance clarifies the accounting for income taxes, by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements as well as provides guidance on derecognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company classifies interest and penalty expense related to uncertain tax positions as a component of income tax expense. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years that the asset is expected to be recovered or the liability settled. A valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the period in which related temporary differences become deductible. The Company considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in its assessment of a valuation allowance. During 2020, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was passed, which temporarily removed 80% limitations on net operating loss carryforwards for the years 2019 and 2020. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718-10, “ Share-Based Payment Compensation – Stock Compensation (Topic 718), Improvements to Non-employee Share-Based Payment Accounting 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 earnings (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, 2020 December 31, 2019 Preferred shares - 704,300 Warrants 21,925,102 1,144,988 Options and restricted stock units 203,135 106,342 Series A and Series B Notes - 560,275 Total anti-dilutive weighted average shares 22,128,237 2,515,905 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 separately reportable segments. Recent Accounting Pronouncements As an emerging growth company, the Company has elected to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 13(a) of the Securities Exchange Act of 1934, as amended. In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, “ Leases In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (“Topic 326”)”. The ASU introduces a new accounting model, the Current Expected Credit Losses model (“CECL”), which requires earlier recognition of credit losses and additional disclosures related to credit risk. The CECL model utilizes a lifetime expected credit loss measurement objective for the recognition of credit losses at the time the financial asset is originated or acquired. ASU 2016-13 is effective for annual period beginning after December 15, 2022, including interim reporting periods within those annual reporting periods. The Company is currently evaluating this guidance to determine its impact it may have on its financial statements. In December 2019, the FASB Issued ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting of Income Taxes,” which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. This guidance is effective for fiscal years and interim periods within those fiscal years, beginning after December 15, 2020, with early adoption permitted. The Company is currently evaluating this guidance to determine its impact it may have on its financial statements. In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and simplifies the diluted earnings per share calculation in certain areas. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2023, although early adoption is permitted. The Company is in the process of evaluating the impact of this new guidance on its financial statements.

Factor Receivables, Letters of

Factor Receivables, Letters of Credit Payable and Loan Payable	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Factor Receivables, Letters of Credit Payable and Loan Payable	NOTE 3: FACTOR RECEIVABLES LETTERS OF CREDIT PAYABLE AND LOAN PAYABLE In April 2013, the Company entered into a financing arrangement with a third-party purchase order financing company (the “Factor”), whereby the Company assigned to the Factor selected sales orders from its customers in exchange for opening a letter of credit (“LC”) with its vendors to manufacture its products. The Company paid an initial fixed fee of 5% of the cost of products it purchased from the vendor upon opening the LC, and 1% each 30 days thereafter, after the LC is funded by the Factor until such time as the Factor receives the payment from the Company’s customers. The factoring agreement provides for full recourse against the Company for factored accounts receivable that are not collected by the Factor for any reason, and the collection of such accounts receivable is fully secured by substantially all of the receivables of the Company. Financial information on factoring is set forth in the below table: For the Year Ended December 31, 2020 2019 Factor payables, beginning balance $ 125,645 $ 1,304,512 New factorings 5,289,334 2,891,727 Payments, net of returns and discounts (4,051,678 ) (4,070,594 ) Factor loan payable, net $ 1,363,301 $ 125,645

Inventory

Inventory	12 Months Ended
Inventory	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventory	NOTE 4: INVENTORY Inventory consists of the following: Description December 31, 2020 December 31, 2019 Finished goods $ 8,915,345 $ 2,215,497

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
Property and Equipment, Net	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	NOTE 5: PROPERTY AND EQUIPMENT NET Property and equipment consists of the following: December 31, 2020 December 31, 2019 Furniture $ 183,672 $ 111,490 Computers 586,749 254,243 Production equipment 182,446 182,446 Tooling and molds 1,989,366 605,485 Auto 635,542 - Application development 93,435 93,435 Website design 507,088 360,943 Leasehold Improvements 42,249 42,249 Less: accumulated depreciation (1,153,623 ) (526,971 ) Property and Equipment, net $ 3,066,924 $ 1,123,320 Depreciation expense for the years ended December 31, 2020 and 2019, was $626,652 and $225,426, respectively.

Senior Secured Convertible Note

Senior Secured Convertible Notes and Notes Payable	12 Months Ended
Senior Secured Convertible Notes and Notes Payable	Dec. 31, 2020
Debt Disclosure [Abstract]
Senior Secured Convertible Notes and Notes Payable	NOTE 6 – SENIOR SECURED CONVERTIBLE NOTES AND NOTES PAYABLE On August 19, 2019, the Company entered into a securities purchase agreement with an institutional investor pursuant to which it sold $11.5 million aggregate principal amount of promissory notes (at an aggregate original issue discount of 15%) to the investor in a transaction exempt from registration under Section 4(a)(2) of the Securities Act of 1933, as amended. The first note (the “Series A Note”) has a face amount of $6.72 million for which the investor paid $5 million in cash. The second note (the “Series B Note” and with the Series A Note, collectively referred to as the “Notes”) has a principal amount of $4.78 million for which the investor paid $4.78 million in the form of a full recourse promissory note issued by the investor to the Company (the “Investor Note”) secured by $4.78 million in cash or cash equivalents of the investor (i.e. :an original issue discount of approximately 15% to the face amount of the Series B Note). No portion of the Series B Note may be converted into shares of our common stock (the “common stock”) until the corresponding portion of the Investor Note has been prepaid to the Company in cash, at which point in time such portion of the Series B Note shall be deemed “unrestricted”. The Investor Note is subject to optional prepayment at any time at the option of the investor and mandatory prepayment, at the Company’s option, subject to certain equity conditions, at any time 45 trading days after the effectiveness of a resale registration statement (or otherwise the applicability of Rule 144 promulgated under the Securities Act of 1933, as amended). Notwithstanding the foregoing, the Company may not effect a mandatory prepayment if the shares underlying the Series A Note and the portion of the Series B Note that has become unrestricted exceeds 35% of the market capitalization of the Company. The Notes are senior secured obligations of the Company secured by a lien on all assets of the Company, bear no interest (unless an event default has occurred and is continuing) and had an originally maturity date of December 31, 2020. The Notes will be convertible at $1.00 into a fixed number of shares (the “Conversion Shares”). The Notes are convertible at the holder’s option, in whole or in part, at any time after closing. The Conversion Price will be subject to adjustment for stock dividends, stock splits, anti-dilution and other customary adjustment events. The Company shall repay the Principal Amount of the Notes in 12 installments, with the first installment starting on February 1, 2020 (each, an “Installment Date”). Installments 1-3 shall be 1/36th of the Principal Amount, Installments 4-6 shall be 1/18th of the Principal Amount and Installments 7-12 shall be 1/8th of the Principal Amount. The repayment amount shall be payable in cash, or, subject to the satisfaction of equity conditions, at the option of the Company, in registered common stock or a combination of cash and registered common stock. However, if the 30-day volume weighted average price of the common stock (the “VWAP”) of the Company falls below 50% of the market price of a share of the Company’s common stock or the Company fails to satisfy certain other equity conditions, the repayment amount is payable in shares of common stock only unless the Investor(s) waive any applicable equity condition. If the Company elects to satisfy all or any portion of an installment in shares of common stock, the Company will pre-deliver such shares of common stock to the investor on the 23rd trading day prior to the applicable Installment Date, with a true-up of shares (if necessary) on the Installment Date. Any excess shares of common stock shall be applied to subsequent installments. The shares used to meet a Principal Repayment (“Installment Shares”) would be valued at a conversion price calculated as the lesser of (i) 85% of the arithmetic average of the three lowest daily VWAPs of the 20 trading days prior to the payment date or (ii) 85% of the VWAP of the trading day prior to payment date (“Installment Price”) with a floor of $0.10. All amortization payments shall be subject to the Investors’ right to (a) defer some or all of any Installment Payment to a subsequent Installment Date; and (b) at any time during an installment period, convert up to four times the installment amount at the Installment Price; provided shares received pursuant to such accelerated conversions shall be subject to a leak-out provision that solely limits sales of such shares received by the investor in such accelerated conversion (and not any other sales) to the greater of (a) $500,000 per trading day or (b) 40% of the volume traded on a given day as reported by Bloomberg LP. Upon completion of a Change of Control, the holders may require the Company to purchase any outstanding Notes in cash at 125% of par plus accrued but unpaid interest. The Company shall have the right to redeem any and all amounts of the outstanding Note at 125% of the greater of (a) Principal Amount plus accrued but unpaid interest (if any), or (b) Conversion Value plus accrued but unpaid interest (if any) provided the Company has satisfied certain equity conditions. The Company must give the Investor(s) ninety (90) business days’ prior notice of any such redemption. Prior to all outstanding amounts under the Note being repaid in full, the Company will not create any new encumbrances on any of its or its subsidiaries’ assets without the prior written consent of the Lender, with a carve out for a working capital facility of which the details are to be determined. The Notes shall also be subject to standard events of default and remedies therefor. The Company filed a registration statement (“Effectiveness Date”) on Form S-1 (file No: 333-233655) covering the resale of the shares underlying the Series A Note, the Series B Note and Warrants which was declared effective by the SEC on October 15, 2019. In connection with the granting of the Notes, the Company shall issue detachable warrants to the Investor, exercisable in whole or in part at any time during the five years from the date of issuance, in amount equal to 50% of the conversion shares underlying the Notes and have an exercise price of $1.00 per share. To the extent the Company has a change of control or a spinoff, the warrants provide for a put for the warrants to the Company at their Black- Scholes Valuation. The value of the warrants amounted to $575,000 and was recoded as debt discount in the accompanying balance sheet. Until the 3 year anniversary of the maturity date, the investor shall have the right (but not the obligation) to participate in 50% of any subsequent equity or debt issuance. Consummation of the transaction has been subject to certain conditions precedent, including the Company agrees to procure an approval of this transaction at its annual shareholder meeting scheduled no later than 180 days after the Closing Date and agrees to procure voting agreements from principal shareholders prior to closing of the Company. On December 23, 2019, the Company entered into an exchange agreement with the institutional investor pursuant to which the investor exchanged $5.5 million principal amount of its August 19, 2019 Series A Senior Secured Note for 5,775 shares of its Series D Preferred Stock, which was authorized by the Company’s Board of Directors on December 21, 2019. During the year ended December 31, 2020, the Company received $3,000,000 in connection with the Investor Note. Also, during the year ended December 31, 2020, $3,200,000 principal amount of Notes was converted into common stock. On November 20, 2020, the Company and the investor entered into an exchange agreement (the “Exchange Agreement”) whereas the investor exchanged the balance of $2,131,050 of outstanding Notes for the following: an aggregate cash payment of $744,972, an aggregate of 1,850,000 shares of the Company’s common stock, a warrant to purchase up to an aggregate of 575,000 shares of the Company’s common stock for $1.00 per share, and nine shares of Series E Non-Convertible Preferred Stock of the Company. The Series E Preferred Stock has not yet been issued. In addition, the Company relinquished their note receivable of $1,480,000 owed from the investor. As a result of this transaction, the Company recorded a loss of $1,810,712. As of December 31, 2019, the principal amount of Notes amounted to $5,602,750, net of debt issuance costs of $1,386,443. During April 2020, the Company entered into a promissory note with an approved lender in the principal amount of $399,300. The note was approved under the provisions of the Coronavirus, Aid, Relief and Economic Security Act (the “CARES Act”) and the terms of the Paycheck Protection Program of the U.S. Small Business Administration’s 7(a) Loan Program (“PPP Loan”). The Company repaid the PPP Loan in full during June 2020.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 7 – COMMITMENTS AND CONTINGENCIES On January 3, 2017, the Company executed a non-cancellable operating lease for its principal office with the lease commencing February 1, 2017 for a five (5) year term. The Company paid a security deposit of $29,297. The lease required the Company to pay its proportionate share of direct costs estimated to be 22.54% of the total property, a fixed monthly direct cost of $6,201 for each month during the term of the lease, and monthly rental pursuant to the lease terms. The Company entered into a lease for office space at 8669 Research Drive, in Irvine, CA, which is to replace the current corporate headquarters. The lease commenced on December 1, 2019 with no rent due until April 1, 2020. From April 1, 2020 through March 31, 2025, base rent will be due on the first of each month in the amount of $25,200 escalating annually on December 1 of each year 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. On August 30, 2018, the Company entered into an agreement with a customer to pay a slotting allowance of $1,000,000 payable in three annual installments of $333,334 on March 1, 2019, $333,333 on March 1, 2020 and $333,333 on March 1, 2021. Future minimum lease commitments of the Company are as follows: For the years ending Slotting Expenses Building leases Total 2021 $ 333,333 $ 502,872 $ 836,205 2022 - 343,821 343,821 2023 - 341,653 341,653 2024 - 358,085 358,085 2025 - 89,521 89,521 $ 333,333 $ 1,635,952 $ 1,969,285 The Company recorded rent expense of $853,062 and $201,540 for the years ended December 31, 2020 and 2019, respectively. Employment Agreements with Officers On January 3, 2017, the Company entered into an employment agreement with its President and Chief Executive Officer for a five-year term. The officer received a sign-on-bonus of $50,000 and was entitled to an annual base salary of $350,000 to increase by 10% each year commencing on January 1, 2018. The officer was also granted a stock option to purchase 125,000 shares of the Company’s common stock at an exercise price of $10.00 per share. On January 3, 2017, the Company entered into an employment agreement with its Vice President of Design and Development for a five-year term. Under the terms of this agreement, the officer received a sign-on-bonus of $35,000 and is entitled to an annual base salary of $250,000 beginning on December 1, 2016 to increase by 10% each year commencing on January 1, 2018. On January 3, 2017, the Company entered into an employment agreement with its Chief Operating Officer and Secretary for a three-year term. Under the terms of this agreement, the officer is entitled to an annual base salary of $180,000 beginning on January 1, 2017 to increase by 10% each year commencing on January 1, 2018. Such agreement expired on upon the third anniversary. The Company’s former Chief Financial Officer was appointed on June 14, 2019, with whom the Company entered into a verbal consulting arrangement at $10,000 per month. Effective July 2, 2020 such former Chief Financial Officer resigned from the Company. Effective July 1, 2020, the Company and the Interim Chief Financial Officer have agreed to a salary of $230,000 per annum. The employment agreements also entitle the officers to receive, among other benefits, the following compensation: (i) eligibility to receive an annual cash bonus at the sole discretion of the Board and as determined by the Compensation Committee commensurate with the policies and practices applicable to other senior executive officers of the Company; (ii) an opportunity to participate in any stock option, performance share, performance unit or other equity based long-term incentive compensation plan commensurate with the terms and conditions applicable to other senior executive officers and (iii) participation in benefit plans, practices, policies and programs provided by the Company (including, without limitation, medical, prescription, dental, disability, employee life, group life, accidental death and travel accident insurance plans and programs) to the extent available to the Company’s other senior executive officers. 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 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. Edwin Minassian v Michael Panosian and ToughBuilt Industries Inc Los Angeles Superior Court Case No EC065533 On August 16, 2016, Plaintiff Edwin Minassian filed a complaint against Defendants ToughBuilt Industries, Inc. (the “Company”) and Michael Panosian in the Superior Court of California, County of Los Angeles, Case No. EC065533. The complaint alleges breach of oral contracts to pay Plaintiff for consulting and finder’s fees, and to hire him as an employee. The complaint further alleged claims of fraud and misrepresentation relating to an alleged payment in exchange for stock in the Company. The complaint seeks unspecified monetary damages, declaratory relief, stock in the Company, and other relief according to proof. On April 12, 2018, the Court entered judgments of default against the Company and Mr. Panosian in the amounts of $7,080 and $235,542, plus awarding Mr. Minassian a 7% ownership interest in the Company (the “Judgments”). Mr. Minassian served notice of entry of the judgments on April 17, 2018 and the Company and Mr. Panosian received notice of the entry of the default judgments on April 19, 2018. The Company and Panosian satisfied the judgments on September 14, 2018 by payment of $252,949 to Plaintiff Minassian and by issuing Plaintiff Minassian 376,367 shares of common stock of the Company. On October 18, 2018, the Company and Panosian filed a Notice of Appeal from the Order denying their motion for relief from the above-referenced default judgment. On October 1, 2019, the Second Appellate District of the California Court of Appeal issued its opinion reversing the trial court’s order denying ToughBuilt’s motion for relief from the default judgment and directing the trial court to grant ToughBuilt’s motion for relief, including allowing ToughBuilt to file an Answer and contest Minassian’s claims. The appellate court recently issued a remittitur officially transferring the matter from the appellate court back to the trial court for further proceedings consistent with its ruling, and the Company and Panosian have filed an Answer to the Complaint. The trial court has not yet set a trial date, and discovery in this case is just now beginning. The Company intends to vigorously defend the complaint and seek to recover the compensation and stock previously paid to satisfy the now vacated default judgment. The Company believes it has a strong position, but cannot quantify the likelihood that it will prevail in the above litigation, or any likely liability or recoveries, because of the current status of the case and the unpredictability of litigation. Minassian seeks damages and stock-based on a breach of an alleged oral agreement. Discovery is presently ongoing. In addition, Plaintiff Minassian is in violation of a court order for restitution and the Company is engaged in collection efforts to enforce that order. A trial date has been set for June 8, 2021. Design 1 st ToughBuilt Industries Inc American Arbitration Association On November 26, 2019, Claimant Design 1 st The Company’s submission of its case brief outlining its claims and defense in full was due on December 11, 2020. Design 1st’s submission was due on January 9, 2021. The parties have the option to take depositions after January 9, 2021. The arbitration hearing is scheduled for March 31-April 1, 2021. 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 reasonable estimated, the Company recognizes an expense for the estimated loss.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Dec. 31, 2020
Equity [Abstract]
Stockholders' Equity	NOTE 8: STOCKHOLDERS EQUITY At December 31, 2020 and December 31, 2019, the Company had 200,000,000 shares of common stock, and 5,000,000 shares of Series C Preferred Stock authorized, both with a par value of $0.0001 per share. In addition, as of December 31, 2020, the Company had 5,775 shares of Series D Preferred Stock, authorized, with a par value of $1,000 per share. Common Stock and Preferred Stock 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 42,412 shares of its common stock for 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 50,894 shares of its common stock into 50,894 shares of its common stock and received new warrants to purchase an aggregate of 93,306 shares of its common stock. The Company recognized an inducement cost of $0 and $2,137,190 for the Series A Warrants conversion for the nine months ended September 30, 2020 and 2019, respectively, as an offset against stockholders’ equity. The inducement cost was calculated as being the difference between the fair value of equity instruments surrendered versus equity instruments issued pursuant to the terms of the exchange agreement. On February 14, 2019, the Company received cash proceeds of $16,818 from three placement agent warrant holders upon their exercise of 1,402 placement agent warrants to purchase 4,004 Class A Units, each Class A Unit consisting of one share of common stock and a Series A Warrant and a Series B Warrant (“Class A Unit”). Each Series A Warrant is exercisable by the holder thereof for one share of common stock at an exercise price of $36.70 for five years. The Series B Warrants have expired. On February 24, 2020, the Company closed on the public offering of 0.445 million shares of its common stock, for gross proceeds of $912,250 based upon the overallotment option arising from the closing of its January 28, 2020 public offering. In the January 28, 2020 public offering, the Company sold 4.5 million shares of its common stock and 49.45 million warrants (each exercisable into 1/20 of a share of common stock for a total of 2.4725 million shares of common stock) from which it received gross proceeds of $9,472,250. On June 12, 2020, the Company closed on the public offering of 1.7 million shares of its common stock, for gross proceeds of $1,683,000 based upon the overallotment option arising from the closing of its June 2, 2020 public offering. In the June 2, 2020 public offering, the Company sold 19 million shares of its common stock and 20.7 million warrants from which it received gross proceeds of $19,017,000. During the year ended December 31, 2020, 1,268 shares of Series C Preferred Stock converted into 126,800 shares of the Company’s common stock and 3,563 shares of Series D Preferred Stock converted into 3,141,426 shares of the Company’s common stock. During the year ended December 31, 2020, $3,400,000 principal amount of Notes was converted into 2,905,794 shares of the Company’s common stock. The total of the common stock amounted to $2,906,134 which was a result of the remaining discount on such Notes. During 2020, the Company granted 360,000 shares of common stock to consultants in consideration for services rendered. During 2020, in connection with the Exchange Transaction, the Company issued an aggregate of 1,850,000 shares of the Company’s common stock. During December 2020, the Company issued 29,299,200 shares of the Company’s common stock. As of December 31, 2020 and December 31, 2019, the Company had 43,918,831 and 3,300,015 shares of common stock issued and outstanding, respectively. Warrants Placement Agent Warrants The Company has issued an aggregate of 24,758 warrants to the placement agents to purchase one share of its common stock per warrant at an exercise price of $120 per share for 4,758 warrants and $10 for 20,000 warrants. The warrants issued in its October 2016 Private Placement shall expire on October 17, 2021, and the warrants issued in its March 2018 Private Placement, May 2018 Private Placement and August 2018 Financing shall expire 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 2020, all placement agent warrants, issued prior to the August 19, 2019 financing had been exercised, and the 20,000 warrants issued in the August 19, 2019 financing are the only placement agent warrants which remain outstanding, which have an exercise price of $10. As of December 31, 2020 and December 31, 2019, 20,000 warrants and 4,437 warrants, respectively, have been issued to the placement agents and are outstanding and are currently exercisable. Class B Warrants The holders of the Class B Warrants did not exercise any of their warrants during the year ended December 31, 2020. Class B Warrants have an exercise price of $120.00 per share and shall expire between October 17, 2021 and May 15, 2023. As of December 31, 2020 and December 31, 2019, the Company had 26,550 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 42,412 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 50,894 shares of its common stock into 50,894 shares of its common stock and received new warrants to purchase an aggregate of 933,056 shares of its common stock. These new warrants have terms substantially similar to the terms of the Company’s Series A Warrants, except that the per share exercise price of the new warrants is $36.70, and the warrants are not exercisable until July 24, 2019, the six-month anniversary of the date of issuance. Each warrant expires on the fifth anniversary of the original issuance date. As of December 31, 2020 and December 31, 2019, the Company had 519,001 Series A Warrants issued and outstanding. 2020 Offering Warrants In the January 28, 2020 public offering, the Company sold 49.45 million warrants (each exercisable into 1/20 of a share of common stock for a total of 2.4725 million shares of common stock).In the June 2, 2020 public offering, the Company sold 20.7 million warrants (each exercisable into one share of common stock for a total of 20.7 million shares of common stock.) Each warrant expires on the fifth anniversary of the original issuance date. As of December 31, 2020, the Company had 20,780,115 2020 Offering Warrants issued and outstanding. Exchange Warrants On November 20, 2020, in connection with the Exchange Agreement, the Company issued a warrant to purchase up to an aggregate of 575,000 shares of the Company’s common stock for $1.00 per share, which expire on August 19, 2024. Series D Preferred Stock On December 23, 2019, the Company exchanged $5,500,000 principal amount of our Senior Secured Convertible Notes for 5,775 shares of our Series D Preferred Stock, all of which remained issued and outstanding on December 31, 2019. The terms of the Series D Preferred Stock are as follows: Stated Value $1,000 per share, subject to increase for (a) any capitalized dividends and (b) on June 30, 2020 (and each six-month anniversary thereafter), the Stated Value shall increase by 5%. Dividends: The Series D Preferred Stock shall participate with any dividends paid to the holders of common stock. In addition, from now until June 30, 2020, shall accrue dividends at a rate of 8% per annum and from June 30, 2020 and thereafter, at 12% per annum, which shall capitalize to the stated value of the Series D Preferred Stock on a monthly basis. Upon the occurrence of certain triggering events, the Series D Preferred Stock shall accrue additional dividends at a default rate set forth in the definitive documentation. Conversion Price: The Investor may elect to convert the Series D Preferred Stock into shares of common stock at a conversion price (the “ Conversion Price Voting Rights Series D Preferred Stock vote together on all matters as a class, with the approval of a majority of the Series D Preferred Stock required to amend or waive any term or condition of the Series D Preferred Stock. Series D Preferred Stock shall vote on an as-converted basis with the holders of common stock on all matters (subject to applicable ownership blockers, including not exceeding 19.9% in any event). Company Exchange Right The Company shall have the right to exchange the Series D Preferred Stock, at its option back into senior secured convertible notes in the form of the Existing Notes, at any time, with such New Exchange Notes having an initial outstanding amount equal to the stated value, accrued and unpaid dividends and any other amounts outstanding with respect to such Series D Preferred Stock subject to such exchange. Limitations on Beneficial Ownership: Notwithstanding anything herein to the contrary, no Preferred Stock of any Investor shall be issued or shall be convertible if after such conversion such Investor would beneficially own more than 4.99% of the shares of common stock then outstanding (as defined under Section 13(d) of the Securities Act of 1933, as amended). Exchange Cap The Series D Preferred Stock shall share the Exchange Cap of the August 19, 2019 Series A Note and Series B Note and, to the extent the Existing Notes have been converted into 19.9% of the common stock, shall not be convertible until such time as stockholder approval has been obtained and/or additional shares of common stock are eligible to be converted thereunder in compliance with the rules and regulations of the Principal Market. During the year ended December 31, 2020, 2,212 shares of Series D Preferred Stock were redeemed, and 3,563 shares of Series D Preferred Stock converted into 3,141,426 shares of the Company’s common stock. The 2016 Equity Incentive Plan The 2016 Equity Incentive Plan (the “2016 Plan”) was adopted by the Board of Directors and approved by the shareholders on July 6, 2016. The awards per 2016 Plan may be granted through July 5, 2026 to the Company’s employees, consultants, directors and non-employee directors provided such consultants, directors and non-employee directors render good faith services not in connection with the offer and sale of securities in a capital-raising transaction. The maximum number of shares of our common stock that may be issued under the 2016 Plan is 100,000 shares, which amount will be (a) reduced by awards granted under the 2016 Plan, and (b) increased to the extent that awards granted under the 2016 Plan are forfeited, expire or are settled for cash (except as otherwise provided in the 2016 Plan). No employee will be eligible to receive more than 12,500 shares of common stock in any calendar year under the 2016 Plan pursuant to the grant of awards. On January 3, 2017, the Board of Directors of the Company approved and granted to the President/Chief Executive Officer of the Company, an option to purchase 12,500 shares of the Company’s common stock (“Option”) under the Company’s 2016 Plan. The Option will have an exercise price that is no less than $100.00 per share and will vest over four (4) years, with 25% of the total number of shares subject to the Option vesting on the one (1) year anniversary of the date of grant and, the remainder vesting in equal installments on the last day of each of the thirty-six (36) full calendar months thereafter. Vesting will depend on the Officer’s continued service as an employee with the Company and will be subject to the terms and conditions of the 2016 Plan and the written Stock Option Agreement governing the Option. As of December 31, 2018, the Company estimated the fair value of the options using the Black-Scholes option pricing model was $448,861. The Company recorded compensation expense of $112,215 for each of the years ended December 31, 2020 and 2019. The key valuation assumptions used consist, in part, of the price of the Company’s common stock of $30.60 at the issuance date; a risk-free interest rate of 1.72% and the expected volatility of the Company’s common stock of 315.83% (estimated based on the common stock of comparable public entities). As of December 31, 2020, there was no unrecognized compensation expense. The 2018 Equity Incentive Plan Effective July 1, 2018, the Board of Directors and the stockholders of the Company approved and adopted the Company’s 2018 Equity Incentive Plan (the “2018 Plan”). The 2018 Plan supplements, and does not replace, the existing 2016 Equity Incentive Plan. Awards may be granted under the 2018 Plan through June 30, 2023 to the Company’s employees, officers, consultants, and non-employee directors. The maximum number of shares of our common stock that may be issued under the 2018 Plan is 3.5 million (3,500,000) shares, which amount will be (a) reduced by awards granted under the 2018 Plan, and (b) increased to the extent that awards granted under the 2018 Plan are forfeited, expire or are settled for cash (except as otherwise provided in the 2018 Plan). Currently, no employee will be eligible to receive more than 350,000 shares of common stock (10% of authorized shares under the 2018 Plan) in any calendar year under the 2018 Plan pursuant to the grant of awards. When the Board first adopted the 2018 Plan on July 1, 2018, there were 100,000 shares authorized for issuance under the 2018 Plan. On September 12, 2018, the Board of Directors approved to increase the number of shares of common stock reserved for future issuance under the 2018 Plan from 100,000 shares to 200,000 shares. On June 9, 2019, the Board of Directors approved to increase the authorized shares under the 2018 Plan to 2 million (2,000,000) shares. On February 14, 2020, the Board of Directors approved to increase the number of shares of common stock reserved for future issuance under the 2018 plan to 3.5 million (3,500,000) shares. On September 14, 2018, 100,000 shares of common stock underlying awards under the 2018 Plan were granted to the employees and officers, 25% vesting immediately on the date of grant and 25% vesting each year thereafter on the three subsequent anniversaries of the grant date. The Company estimated the fair value of the options using the Black-Scholes option pricing model was $1,241,417. The key valuation assumptions used consist, in part, of the price of the Company’s common stock at $39.00 or $42.90 at the issuance date; a risk-free interest rate ranging of 1.9% and the expected volatility of the Company’s common stock ranging from of 40% (estimated based on the common stock of comparable public entities) On April 4, 2020, the Company granted 90,635 restricted stock units to two officers of the Company. These units have the following vesting term: 33% on January 1, 2021, 34% on January 1, 2022 and 33% on January 1, 2023. The fair value of these units as of granted date was $144,110 based upon the closing price of the Company’s stock. The Company recorded compensation expense of $313,049 and $290,524 for the years ended December 31, 2020 and 2019, respectively. As of December 31, 2020, the unrecognized compensation expense was $272,508 which will be recognized as compensation expense over 2 years.

Income Tax

Income Tax	12 Months Ended
Income Tax	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Tax	NOTE 9: INCOME TAX Income tax expense for the years ended December 31, 2020 and 2019 is summarized as follows. December 31, 2020 December 31, 2019 Deferred: Federal $ (3,257,647 ) $ (2,034,701 ) State (1,083,338 ) (693,481 ) Change in valuation allowance 4,340,985 2,728,182 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, 2020 December 31, 2019 Book income (loss) 21.00 % 21.00 % State taxes 6.98 % 6.98 % Change in the fair value of warrant derivative - % 34.17 % Exchange loss (2.93 )% - % Other permanent items (0.03 )% 2.57 % Valuation allowance (25.02 )% (64.72 )% 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, 2020 and 2019 are as follows: December 31, 2020 December 31, 2019 Deferred tax assets: Net operating loss carryforward $ 13,240,919 $ 9,044,119 Other 411,951 267,766 Total gross deferred tax assets 13,652,870 9,311,885 Less: valuation allowance (13,652,870 ) (9,311,885 ) Net deferred tax assets $ - $ - Deferred income taxes are provided for the tax effects of transactions reported in the 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, 2020, the Company had approximately $47,000,000 of federal net operating loss (“NOL”) carryforwards that may be available to offset future taxable income. As of that date, approximately $10,800,000 of federal net operating losses will expire in various amounts between 2035 and 2037. The remaining federal NOL have no expiration. The Company also had approximately $47,000,000 of state NOLs that begin to expire in 2035. 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, 2020 and 2019 was an increase of $4,340,985 and $2,728,182, 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 2017-2019 are subject to examination.

Revenue Recognition and Reserve

Revenue Recognition and Reserve for Sales Returns and Allowances	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [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 During the year ended December 31, 2020, the Company incurred costs to obtain a contract. Such costs amounted to $853,412. The Company expects to recover those costs through future revenue during the period of the contract. The Company is amortizing these costs over one year which is the stated term of the contract. As of December 31, 2020, the remaining capitalized contracts costs amounted to $640,059. The Company’s reserve for sales returns and allowances amounted to $13,000 as of December 31, 2020, compared to $13,000 as of December 31, 2019.

Concentrations

Concentrations	12 Months Ended
Concentrations	Dec. 31, 2020
Risks and Uncertainties [Abstract]
Concentrations	NOTE 11: CONCENTRATIONS Concentration of Purchase Order Financing The Company used a third-party financing company for the years ended December 31, 2020 and 2019, respectively, which provided letters of credit to vendors for a fee against the purchase orders received by the Company for sale of products to its customers. The letters of credit were issued to the vendors to manufacture Company’s products pursuant to the purchase orders received by the Company. Concentration of Customers The Company sold its products to four customers that accounted for approximately 70% and 69% of the total revenues for the years ended December 31, 2020 and 2019, respectively. The same four customers accounted for 68% and 78% of the total accounts receivable balance due to the Company at December 31, 2020 and 2019, respectively. Concentration of Suppliers The Company purchased products from four vendors for the year ended December 31, 2020 that accounted for approximately 71% of its total cost of goods sold. The Company purchased products from four vendors for the year ended December 31, 2019 that accounted for approximately 76% 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, 2020. The Company’s bank balances exceeded FDIC insured amounts at times during the years ended December 31, 2020 and 2019, respectively. At December 31, 2020 and 2019, the Company’s bank balance exceeded the FDIC insured amounts by $1,944,850 and $0 respectively. Geographic Concentration Geographical distribution of net revenue consisted of the following for the years ended December 31, 2020 and 2019, respectively, as follows: For the Year Ended December 31, 2020 2019 Australia 5 % 9 % Canada 5 % 4 % Europe 8 % 13 % USA 78 % 66 % Other 4 % 8 %

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	NOTE 12: SUBSEQUENT EVENTS The Company evaluated subsequent events through March 26, 2021, the date of the filing of this Annual Report on Form 10-K with the SEC, to ensure that this filing includes appropriate disclosures of events both recognized in the financial statements as of December 31, 2020, and events which occurred subsequent to December 31, 2020 but were not recognized in the financial statements. The Company has determined that there were no subsequent events which required recognition, adjustment to or disclosure in the financial statements, except the events described below. On January 19, 2021, the Company filed a prospectus supplement dated January 15, 2021 (the “ATM Prospectus Supplement”) to the shelf registration statement Form S-3 (File No. 333-251185) declared effective by the SEC on December 15, 2020 (the “First Form S-3”) for the offer and sale shares of common stock having an aggregate value of $8,721,746 from time to time through H.C. Wainwright & Co., LLC, as sales agent (“Wainwright”), pursuant to At The Market Offering Agreement, dated December 7, 2020 (the “ATM Agreement”), between the Company and Wainwright. Subsequent to December 31, 2020, the Company has raised approximately $16,200,000 through the sale of 15,385,459 shares of the Company’s common stock. On February 2, 2021, the Company filed a second registration statement on Form S-3 (File No. 333-252630) (the “Second Form S-3”) containing a base prospectus covering the offering, issuance and sale by us of up to $100,000,000 of the Company’s common stock, preferred stock, warrants and units; and a sales agreement prospectus covering the offering, issuance and sale by us of up to a maximum aggregate offering price of $100,000,000 (which amount was included in the aggregate offering price set forth in the base prospectus) of the Company’s common stock that may be issued and sold under a second At The Market Offering Agreement, dated February 1, 2021, we entered into with Wainwright, as sales agent. The Second Form S-3 was declared effective by the SEC on February 8, 2021. From January 1, 2021 through March 11, 2021, the Company has raised approximately $21,900,000 through the sale of 16,319,271 shares of the Company’s common stock in connection with the Second ATM Agreement. In addition, subsequent to December 31, 2020, an aggregate of 5,384,540 of the Company’s Series C warrants have been exercised for approximately $5,300,000 in gross proceeds.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2020
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts and factored receivables, valuation of long-lived assets, accrued liabilities, notes payable and deferred income tax asset valuation allowances. 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 at December 31, 2020 and 2019, respectively.
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 receivable 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 doubtful accounts based on an analysis of specific accounts and an assessment of the customer’s ability to pay, among other factors. At December 31, 2020 and 2019, no allowance for doubtful accounts was recorded. The Company accounts for the transfer of accounts receivable to a third party under a factoring type arrangement in accordance with 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, 2020 and 2019, there were no reserves for obsolete and slow-moving inventory.
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, auto 5 years, tooling and molds 3 years, application development 3 years and website design in progress 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
Debt Issuance Costs	Debt Issuance Costs Costs incurred in connection with the issuance of debt are capitalized and amortized to interest expense over the term of the related debt using the straight-line method which approximates the effective interest method. The costs associated with the outstanding loans payable are amortized over the term of the respective loan. The unamortized amount is presented as a reduction of debt on the accompanying balance sheets.
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. The Company had no derivative instruments as of December 31, 2020 and 2019 requiring such valuation. Level 3 Fair Value Sensitivity Warrant Derivative 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 fair value of the warrant derivative includes the estimated volatility and risk-free rate. The higher/lower the estimated volatility, the higher/lower the value of the debt conversion feature liability. The higher/lower the risk-free interest rate, the higher/lower the value of the debt conversion feature liability. The table below provides a reconciliation of the beginning and ending balances for the warrant derivative which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2019 $ 23,507,247 Series B Warrants exercised or expired during the three months ended March 31, 2019 (14,584,371 ) Series B Warrants exchanged for Series C Preferred Stock (3,671,024 ) Change in the fair value of warrant derivative (5,251,852 ) Balance, December 31, 2019 $ -
Revenue Recognition	Revenue Recognition The Company recognizes revenues when 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 the Financial Accounting Standards Board (“FASB”) – Accounting Standards Codification 606 “Revenue From Contracts With Customers
Advertising	Advertising Advertising costs are expensed as incurred. Advertising expense totaled $3,494,559 and $320,620 for the years ending December 31, 2020 and 2019, respectively.
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 $5,056,811 and $2,116,018 for the years ending December 31, 2020 and 2019, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes following the asset and liability method in accordance with the ASC 740 “Income Taxes.” Under such method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. The Company applies the accounting guidance issued to address the accounting for uncertain tax positions. This guidance clarifies the accounting for income taxes, by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements as well as provides guidance on derecognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company classifies interest and penalty expense related to uncertain tax positions as a component of income tax expense. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years that the asset is expected to be recovered or the liability settled. A valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the period in which related temporary differences become deductible. The Company considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in its assessment of a valuation allowance. During 2020, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was passed, which temporarily removed 80% limitations on net operating loss carryforwards for the years 2019 and 2020.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718-10, “ Share-Based Payment Compensation – Stock Compensation (Topic 718), Improvements to Non-employee Share-Based Payment Accounting 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 earnings (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, 2020 December 31, 2019 Preferred shares - 704,300 Warrants 21,925,102 1,144,988 Options and restricted stock units 203,135 106,342 Series A and Series B Notes - 560,275 Total anti-dilutive weighted average shares 22,128,237 2,515,905
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 separately reportable segments.
Recent Accounting Pronouncements	Recent Accounting Pronouncements As an emerging growth company, the Company has elected to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 13(a) of the Securities Exchange Act of 1934, as amended. In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, “ Leases In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (“Topic 326”)”. The ASU introduces a new accounting model, the Current Expected Credit Losses model (“CECL”), which requires earlier recognition of credit losses and additional disclosures related to credit risk. The CECL model utilizes a lifetime expected credit loss measurement objective for the recognition of credit losses at the time the financial asset is originated or acquired. ASU 2016-13 is effective for annual period beginning after December 15, 2022, including interim reporting periods within those annual reporting periods. The Company is currently evaluating this guidance to determine its impact it may have on its financial statements. In December 2019, the FASB Issued ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting of Income Taxes,” which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. This guidance is effective for fiscal years and interim periods within those fiscal years, beginning after December 15, 2020, with early adoption permitted. The Company is currently evaluating this guidance to determine its impact it may have on its financial statements. In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and simplifies the diluted earnings per share calculation in certain areas. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2023, although early adoption is permitted. The Company is in the process of evaluating the impact of this new guidance on its financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Warrants Liabilities Measured at Fair Value Using Significant Unobservable Inputs	The table below provides a reconciliation of the beginning and ending balances for the warrant derivative which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2019 $ 23,507,247 Series B Warrants exercised or expired during the three months ended March 31, 2019 (14,584,371 ) Series B Warrants exchanged for Series C Preferred Stock (3,671,024 ) Change in the fair value of warrant derivative (5,251,852 ) Balance, December 31, 2019 $ -
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, 2020 December 31, 2019 Preferred shares - 704,300 Warrants 21,925,102 1,144,988 Options and restricted stock units 203,135 106,342 Series A and Series B Notes - 560,275 Total anti-dilutive weighted average shares 22,128,237 2,515,905

Factor Receivables, Letters o_2

Factor Receivables, Letters of Credit Payable and Loan Payable (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Factor Loan Payable Activity	Financial information on factoring is set forth in the below table: For the Year Ended December 31, 2020 2019 Factor payables, beginning balance $ 125,645 $ 1,304,512 New factorings 5,289,334 2,891,727 Payments, net of returns and discounts (4,051,678 ) (4,070,594 ) Factor loan payable, net $ 1,363,301 $ 125,645

Inventory (Tables)

Inventory (Tables)	12 Months Ended
Inventory (Tables)	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following: Description December 31, 2020 December 31, 2019 Finished goods $ 8,915,345 $ 2,215,497

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
Property and Equipment, Net (Tables)	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consists of the following: December 31, 2020 December 31, 2019 Furniture $ 183,672 $ 111,490 Computers 586,749 254,243 Production equipment 182,446 182,446 Tooling and molds 1,989,366 605,485 Auto 635,542 - Application development 93,435 93,435 Website design 507,088 360,943 Leasehold Improvements 42,249 42,249 Less: accumulated depreciation (1,153,623 ) (526,971 ) Property and Equipment, net $ 3,066,924 $ 1,123,320

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
Commitments and Contingencies (Tables)	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Commitments	Future minimum lease commitments of the Company are as follows: For the years ending Slotting Expenses Building leases Total 2021 $ 333,333 $ 502,872 $ 836,205 2022 - 343,821 343,821 2023 - 341,653 341,653 2024 - 358,085 358,085 2025 - 89,521 89,521 $ 333,333 $ 1,635,952 $ 1,969,285

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
Stockholders' Equity (Tables)	Dec. 31, 2020
Equity [Abstract]
Summary of Terms of Series D Preferred Stock	The terms of the Series D Preferred Stock are as follows: Stated Value $1,000 per share, subject to increase for (a) any capitalized dividends and (b) on June 30, 2020 (and each six-month anniversary thereafter), the Stated Value shall increase by 5%. Dividends: The Series D Preferred Stock shall participate with any dividends paid to the holders of common stock. In addition, from now until June 30, 2020, shall accrue dividends at a rate of 8% per annum and from June 30, 2020 and thereafter, at 12% per annum, which shall capitalize to the stated value of the Series D Preferred Stock on a monthly basis. Upon the occurrence of certain triggering events, the Series D Preferred Stock shall accrue additional dividends at a default rate set forth in the definitive documentation. Conversion Price: The Investor may elect to convert the Series D Preferred Stock into shares of common stock at a conversion price (the “ Conversion Price Voting Rights Series D Preferred Stock vote together on all matters as a class, with the approval of a majority of the Series D Preferred Stock required to amend or waive any term or condition of the Series D Preferred Stock. Series D Preferred Stock shall vote on an as-converted basis with the holders of common stock on all matters (subject to applicable ownership blockers, including not exceeding 19.9% in any event). Company Exchange Right The Company shall have the right to exchange the Series D Preferred Stock, at its option back into senior secured convertible notes in the form of the Existing Notes, at any time, with such New Exchange Notes having an initial outstanding amount equal to the stated value, accrued and unpaid dividends and any other amounts outstanding with respect to such Series D Preferred Stock subject to such exchange. Limitations on Beneficial Ownership: Notwithstanding anything herein to the contrary, no Preferred Stock of any Investor shall be issued or shall be convertible if after such conversion such Investor would beneficially own more than 4.99% of the shares of common stock then outstanding (as defined under Section 13(d) of the Securities Act of 1933, as amended). Exchange Cap The Series D Preferred Stock shall share the Exchange Cap of the August 19, 2019 Series A Note and Series B Note and, to the extent the Existing Notes have been converted into 19.9% of the common stock, shall not be convertible until such time as stockholder approval has been obtained and/or additional shares of common stock are eligible to be converted thereunder in compliance with the rules and regulations of the Principal Market.

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
Income Tax (Tables)	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense	Income tax expense for the years ended December 31, 2020 and 2019 is summarized as follows. December 31, 2020 December 31, 2019 Deferred: Federal $ (3,257,647 ) $ (2,034,701 ) State (1,083,338 ) (693,481 ) Change in valuation allowance 4,340,985 2,728,182 Income tax expense (benefit) $ - $ -
Schedule of Reconciliation of the Provision for Income Taxes at the U.S. Federal Income Tax Rate	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, 2020 December 31, 2019 Book income (loss) 21.00 % 21.00 % State taxes 6.98 % 6.98 % Change in the fair value of warrant derivative - % 34.17 % Exchange loss (2.93 )% - % Other permanent items (0.03 )% 2.57 % Valuation allowance (25.02 )% (64.72 )% 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, 2020 and 2019 are as follows: December 31, 2020 December 31, 2019 Deferred tax assets: Net operating loss carryforward $ 13,240,919 $ 9,044,119 Other 411,951 267,766 Total gross deferred tax assets 13,652,870 9,311,885 Less: valuation allowance (13,652,870 ) (9,311,885 ) Net deferred tax assets $ - $ -

Concentrations (Tables)

Concentrations (Tables)	12 Months Ended
Concentrations (Tables)	Dec. 31, 2020
Risks and Uncertainties [Abstract]
Schedule of Geographical Distribution of Revenue Percentage	Geographical distribution of net revenue consisted of the following for the years ended December 31, 2020 and 2019, respectively, as follows: For the Year Ended December 31, 2020 2019 Australia 5 % 9 % Canada 5 % 4 % Europe 8 % 13 % USA 78 % 66 % Other 4 % 8 %

Nature of Operations (Details N

Nature of Operations (Details Narrative) - USD ($)	Jun. 12, 2020	Jun. 02, 2020	Apr. 15, 2020	Feb. 24, 2020	Jan. 28, 2020	Dec. 31, 2020	Dec. 31, 2019
Reverse stock split, description			The Company effected a 1-for-10 reverse stock split (the "Reverse Split") of its issued and outstanding common stock. As a result of the Reverse Split, each 10 shares of issued and outstanding prior to the Reverse Split were converted into one share of common stock.
Cash						$ 2,194,850	$ 25,063
Public Offering [Member]
Number of shares issued	1,700,000
Proceeds from initial public offering	$ 1,683,000				$ 9,472,250
Number of warrants exercisable					2,472,500
Public Offering [Member] \| Common Stock [Member]
Number of shares issued		19,000,000		445,000	4,500,000
Proceeds from initial public offering				$ 912,250
Public Offering [Member] \| Warrant [Member]
Number of shares issued		20,700,000			49,450,000
Proceeds from initial public offering		$ 19,017,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Dec. 31, 2020USD ($)Segment	Dec. 31, 2019USD ($)
Cash equivalents
Allowance for doubtful accounts
Allowances for sales discount	13,000	13,000
Inventory reserves for obsolete
Impairment loss
Derivative instruments
Advertising expense	3,494,559	320,620
Research and development expense	$ 5,056,811	$ 2,116,018
Number of reportable segment \| Segment	1
Furniture [Member]
Estimated useful life of property plant and equipment	5 years
Computer [Member]
Estimated useful life of property plant and equipment	3 years
Production Equipment [Member]
Estimated useful life of property plant and equipment	5 years
Auto [Member]
Estimated useful life of property plant and equipment	5 years
Tools Molds [Member]
Estimated useful life of property plant and equipment	3 years
Application Development [Member]
Estimated useful life of property plant and equipment	3 years
Website Design In Progress [Member]
Estimated useful life of property plant and equipment	4 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Warrants Liabilities Measured at Fair Value Using Significant Unobservable Inputs (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
Accounting Policies [Abstract]
Beginning balance	$ 23,507,247
Series B Warrants exercised or expired during the quarter ended	(14,584,371)
Series B Warrants exchanged for Series C Preferred Stock	(3,671,024)
Change in the fair value of warrant derivative	(5,251,852)
Ending balance

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Potential Dilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Total anti-dilutive weighted average shares	22,128,237	2,515,905
Preferred Shares [Member]
Total anti-dilutive weighted average shares		704,300
Warrants [Member]
Total anti-dilutive weighted average shares	21,925,102	1,144,988
Options and Restricted Stock Units [Member]
Total anti-dilutive weighted average shares	203,135	106,342
Series A and Series B Notes [Member]
Total anti-dilutive weighted average shares		560,275

Factor Receivables, Letters o_3

Factor Receivables, Letters of Credit Payable and Loan Payable (Details Narrative)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Fixed fee description	The Company paid an initial fixed fee of 5% of the cost of products it purchased from the vendor upon opening the LC, and 1% each 30 days thereafter, after the LC is funded by the Factor until such time as the Factor receives the payment from the Company's customers.

Factor Receivables, Letters o_4

Factor Receivables, Letters of Credit Payable and Loan Payable - Schedule of Factor Loan Payable Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Factor payables beginning balance	$ 125,645	$ 125,645
New factorings	5,289,334	2,891,727
Payments, net of returns and discounts	(4,051,678)	(4,070,594)
Factor loan payable, ending balance	$ 590,950	$ 125,645

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Finished goods	$ 8,915,345	$ 2,215,497

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($)	12 Months Ended
Property and Equipment, Net (Details Narrative) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 626,652	$ 225,426

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Less: accumulated depreciation	$ (1,153,623)	$ (526,971)
Property and Equipment, net	3,066,924	1,123,320
Furniture [Member]
Property and Equipment, gross	183,672	111,490
Computers [Member]
Property and Equipment, gross	586,749	254,243
Production Equipment [Member]
Property and Equipment, gross	182,446	182,446
Tooling and Molds [Member]
Property and Equipment, gross	1,989,366	605,485
Automobile and Transportation [Member]
Property and Equipment, gross	635,542
Application Development [Member]
Property and Equipment, gross	93,435	93,435
Website Design [Member]
Property and Equipment, gross	507,088	360,943
Leasehold Improvements [Member]
Property and Equipment, gross	$ 42,249	$ 42,249

Senior Secured Convertible No_2

Senior Secured Convertible Notes and Notes Payable (Details Narrative)	Nov. 20, 2020USD ($)$ / sharesshares	Aug. 19, 2019USD ($)Segment$ / shares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)	Apr. 30, 2020USD ($)	Dec. 23, 2019USD ($)	Dec. 21, 2019shares
Cash proceeds on the promissory note				$ 4,815,000
Promissory note face amount				5,602,750
Payment of promissory note			399,300
Promissory note payable date		Dec. 31, 2020
Debt instrument conversion price \| $ / shares		$ 1
Debt installment, description		The Company shall repay the Principal Amount of the Notes in 12 installments, with the first installment starting on February 1, 2020 (each, an "Installment Date"). Installments 1-3 shall be 1/36th of the Principal Amount, Installments 4-6 shall be 1/18th of the Principal Amount and Installments 7-12 shall be 1/8th of the Principal Amount. The repayment amount shall be payable in cash, or, subject to the satisfaction of equity conditions, at the option of the Company, in registered common stock or a combination of cash and registered common stock.
Debt market price rate		50.00%
Conversion price, description		The shares used to meet a Principal Repayment ("Installment Shares") would be valued at a conversion price calculated as the lesser of (i) 85% of the arithmetic average of the three lowest daily VWAPs of the twenty trading days prior to the payment date or (ii) 85% of the VWAP of the trading day prior to payment date ("Installment Price") with a floor of $0.10.
Debt instrument trading days \| Segment		20
Debt instrument, convertible percentage		85.00%
Percentage to purchase outstanding notes in cash		125.00%
Debt issuance, description		Until the 3 year anniversary of the maturity date, the investor shall have the right (but not the obligation) to participate in 50% of any subsequent equity or debt issuance.
Debt issuance cost net				$ 1,386,443
Common Stock [Member]
Debt conversion, converted instrument			$ 3,200,000
Series D Preferred Stock [Member]
Preferred stock, shares authorized \| shares			5,775
Debt conversion, converted instrument, shares issued \| shares			3,141,426
Investor [Member]
Debt installment, description		All amortization payments shall be subject to the Investors' right to (a) defer some or all of any Installment Payment to a subsequent Installment Date; and (b) at any time during an installment period, convert up to four times the installment amount at the Installment Price; provided shares received pursuant to such accelerated conversions shall be subject to a leak-out provision that solely limits sales of such shares received by the investor in such accelerated conversion (and not any other sales) to the greater of (a) $500,000 per trading day or (b) 40% of the volume traded on a given day as reported by Bloomberg LP.
Debt market price rate		40.00%
Accelerated conversion shares \| Segment		500,000
Warrants term		5 years
Warrants conversion price percentage		50.00%
Warrants exercise price \| $ / shares		$ 1
Fair value of warrant liability		$ 575,000
Investor [Member] \| Series A Note [Member]
Promissory note face amount		6,720,000
Payment of promissory note		$ 5,000,000
Investor [Member] \| Notes [Member]
Original issue discount, percentage		15.00%
Promissory note face amount		$ 4,780,000
Payment of promissory note		4,780,000
Company received amount in connection with note			$ 3,000,000
Board of Directors [Member] \| Series D Preferred Stock [Member]
Preferred stock, shares authorized \| shares							5,775
Securities Purchase Agreement [Member] \| Institutional Investor [Member]
Cash proceeds on the promissory note		$ 11,500,000
Original issue discount, percentage		15.00%
Description for market capitalization		The Investor Note is subject to optional prepayment at any time at the option of the investor and mandatory prepayment, at the Company's option, subject to certain equity conditions, at any time 45 trading days after the effectiveness of a resale registration statement (or otherwise the applicability of Rule 144 promulgated under the Securities Act of 1933, as amended). Notwithstanding the foregoing, the Company may not effect a mandatory prepayment if the shares underlying the Series A Note and the portion of the Series B Note that has become unrestricted exceeds 35% of the market capitalization of the Company.
Exchange Agreement [Member]
Warrants exercise price \| $ / shares	$ 1
Number of warrant issued shares \| shares	575,000
Exchange Agreement [Member] \| Investor [Member]
Promissory note face amount						$ 5,500,000
Warrants exercise price \| $ / shares	$ 1
Debt conversion, converted instrument	$ 2,131,050
Repayments of debt	$ 744,972
Debt conversion, converted instrument, shares issued \| shares	1,850,000
Number of warrant issued shares \| shares	575,000
Note receivable	$ 1,480,000
Gains losses debt	$ 1,810,712
Paycheck Protection Program [Member]
Promissory note face amount					$ 399,300

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)	Jul. 02, 2020	Nov. 26, 2019	Jun. 14, 2019	Sep. 14, 2018	Aug. 30, 2018	Apr. 12, 2018	Jan. 03, 2017	Dec. 31, 2020	Dec. 31, 2019	Apr. 30, 2020
Operating lease term							5 years
Security deposit							$ 29,297
Direct costs estimated percentage							22.54%
Direct cost lease per month							$ 6,201
Lease description								The lease commenced on December 1, 2019 with no rent due until April 1, 2020. From April 1, 2020 through March 31, 2025, base rent will be due on the first of each month in the amount of $25,200 escalating annually on December 1 of each year to $29,480 beginning December 1, 2023. The Company paid an initial amount of $68,128 comprising the rent for April 2020
Operating lease rental expense								$ 853,062	$ 201,540
Other commitments as slotting allowance					Slotting allowance of $1,000,000 payable in three annual installments of $333,334 on March 1, 2019, $333,333 on March 1, 2020 and $333,333 on March 1, 2021.
Slotting allowance, due					$ 1,000,000
Slotting allowance, 2019					333,334
Slotting allowance, 2020					333,333
Slotting allowance, 2021					$ 333,333
American Arbitration Association [Member]
Loss contingency, damages sought, value		$ 169,094
American Arbitration Association [Member] \| Cross-Demand [Member]
Loss contingency, damages sought, value		$ 394,956
Chief Financial Officer [Member]
Annual base salary	$ 230,000
Michael Panosian [Member]
Loss contingency, damages sought, value						$ 7,080
Edwin Minassian [Member]
Loss contingency, damages sought, value						$ 235,542
Loss contingency, damages awarded, value				$ 252,949
Ownership percentage						7.00%
Number of shares issued				376,367
Paycheck Protection Program [Member]
Initial rent paid										$ 68,128
Employment Agreement [Member] \| President/Chief Executive Officer [Member]
Term of agreement							5 years
Sign-on-bonus							$ 50,000
Annual base salary							$ 350,000
Increase percentage of base salary							10.00%
Stock option to purchase shares of common stock							125,000
Stock option exercise price per share							$ 10
Employment Agreement [Member] \| Vice-President of Design and Development [Member]
Term of agreement							5 years
Sign-on-bonus							$ 35,000
Annual base salary							$ 250,000
Increase percentage of base salary							10.00%
Employment Agreement [Member] \| Chief Operating Officer and Secretary [Member]
Term of agreement							3 years
Annual base salary							$ 180,000
Increase percentage of base salary							10.00%
Verbal Consulting Arrangement [Member] \| Chief Financial Officer [Member]
Annual base salary			$ 10,000
April 1, 2020 through March 31, 2025 [Member] \| Minimum [Member]
Operating lease rental expense								25,200
April 1, 2020 through March 31, 2025 [Member] \| Maximum [Member]
Operating lease rental expense								$ 29,480

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Lease Commitments (Details)	Dec. 31, 2020USD ($)
2021	$ 836,205
2022	343,821
2023	341,653
2024	358,085
2025	89,521
Total	1,969,285
Slotting Expenses [Member]
2021	333,333
2022
2023
2024
Total	333,333
Building Leases [Member]
2021	502,872
2022	343,821
2023	341,653
2024	358,085
2025	89,521
Total	$ 1,635,952

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Jun. 12, 2020	Jun. 02, 2020	Apr. 04, 2020	Feb. 24, 2020	Jan. 28, 2020	Dec. 23, 2019	Feb. 14, 2019	Jan. 24, 2019	Sep. 14, 2018	Jul. 02, 2018	Jan. 03, 2017	Dec. 31, 2018	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Nov. 20, 2020	Dec. 21, 2019	Jun. 09, 2019	Sep. 12, 2018	Sep. 11, 2018
Common stock, shares authorized															200,000,000	200,000,000
Common stock par value															$ 0.0001	$ 0.0001
Preferred stock par value																$ 0.0001
Proceeds from warrants exercise																$ 2,172,680
Common stock, shares issued															43,918,831	3,300,015
Common stock, shares outstanding															43,918,831	3,300,015
Compensation expense															$ 425,264	$ 336,637
2018 Equity Incentive Plan [Member]
Number of shares authorized to issue															3,500,000
Fair value of options												$ 448,861
Compensation expense															$ 313,049	$ 290,524
Risk-free interest rate															1.90%
Volatility rate															40.00%
Unrecognized compensation expense															$ 272,508
2018 Equity Incentive Plan [Member] \| Restricted Stock Unit [Member]
Fair value of restricted stock units			$ 144,110
2018 Equity Incentive Plan [Member] \| Maximum [Member]
Share price															$ 42.90
2018 Equity Incentive Plan [Member] \| Minimum [Member]
Share price															$ 39
January 1, 2021 [Member] \| 2018 Equity Incentive Plan [Member] \| Restricted Stock Unit [Member]
Restricted stock units vesting term percentage			33.00%
January 1, 2022 [Member] \| 2018 Equity Incentive Plan [Member] \| Restricted Stock Unit [Member]
Restricted stock units vesting term percentage			34.00%
January 1, 2023 [Member] \| 2018 Equity Incentive Plan [Member] \| Restricted Stock Unit [Member]
Restricted stock units vesting term percentage			33.00%
Public Offering [Member]
Warrants to purchase common stock					2,472,500
Initial public offering, shares	1,700,000
Proceeds from initial public offering	$ 1,683,000				$ 9,472,250
Series A Warrants [Member]
Warrants to purchase common stock															933,056
Inducement cost													$ 0	$ 2,137,190
Exercise price of warrants															$ 36.70
Number of warrants issued															519,001
Number of warrants outstanding															519,001
Common Stock [Member]
Conversion of common stock, shares															126,800	300,000
Debt conversion, converted instrument amount															$ 3,200,000
Stock issued during period for services, shares															360,000
Number of preferred stock redeemed
Common Stock [Member] \| Public Offering [Member]
Initial public offering, shares		19,000,000		445,000	4,500,000
Proceeds from initial public offering				$ 912,250
Warrant [Member] \| Public Offering [Member]
Initial public offering, shares		20,700,000			49,450,000
Proceeds from initial public offering		$ 19,017,000
Common Stock [Member]
Debt conversion, converted instrument amount															$ 3,400,000
Debt conversion, converted instrument, shares issued															2,905,794
Debt instrument, discount															$ 2,906,134
Number of shares issued for exchange transaction															1,850,000
Common stock, shares issued															29,999,200
Placement Agent Warrants [Member]
Exercise price of warrants																$ 10
Number of warrants issued															24,758	20,000
Number of warrants outstanding															20,000	4,437
Placement Agent Warrants One [Member]
Exercise price of warrants															$ 120
Number of warrants issued															4,758
Placement Agent Warrants Two [Member]
Exercise price of warrants															$ 10
Number of warrants issued															20,000
Class B Warrants [Member]
Exercise price of warrants															$ 120
Number of warrants issued															26,550
Number of warrants outstanding															26,550
Warrants expiration date, description															Expire between October 17, 2021 and May 15, 2023.
2020 Offering Warrants [Member]
Number of warrants issued															20,780,115
Number of warrants outstanding															20,780,115
Number of warrants sold		20,700,000			49,450,000
Warrants exercisable shares, description		The Company sold 20.7 million warrants (each exercisable into one share of common stock for a total of 20.7 million shares of common stock.)			The Company sold 49.45 million warrants (each exercisable into 1/20 of a share of common stock for a total of 2.4725 million shares of common stock)
Three Placement Agent [Member]
Warrants to purchase common stock							1,402
Proceeds from warrants exercise							$ 16,818
Exercise price of warrants							$ 36.70
Three Placement Agent [Member] \| Class A Units [Member]
Number of shares issued for exercise of warrants							4,004
Warrants term							5 years
Consultant [Member]
Stock issued during period for services, shares															360,000
Board of Directors [Member] \| 2016 Equity Incentive Plan [Member]
Maximum number of shares eligible to receive by employees															12,500
Number of options to purchase common stock											12,500
Exercise price of options											$ 100
Options vesting term											4 years
Percentage of vesting of options											25.00%
Compensation expense												$ 112,215
Share price															$ 30.60
Risk-free interest rate															1.72%
Volatility rate															315.83%
Board of Directors [Member] \| 2016 Equity Incentive Plan [Member] \| Maximum [Member]
Number of shares authorized to issue															100,000
Board of Directors [Member] \| 2018 Equity Incentive Plan [Member]
Maximum number of shares eligible to receive by employees										350,000
Eligible to receive common stock shares description										No employee will be eligible to receive more than 350,000 shares of common stock (10% of authorized shares under the 2018 Plan) in any calendar year under the 2018 Plan pursuant to the grant of awards.
Common stock reserved for future issuance										100,000									2,000,000	200,000	100,000
Board of Directors [Member] \| 2018 Equity Incentive Plan [Member] \| Maximum [Member]
Percentage of shares employee eligible to receive										10.00%
Employees and Officers [Member] \| 2018 Equity Incentive Plan [Member]
Number of options to purchase common stock									100,000
Percentage of vesting of options									25.00%
Fair value of options									$ 1,241,417
Two Officers [Member] \| 2018 Equity Incentive Plan [Member] \| Restricted Stock Unit [Member]
Number of restricted stock units granted			90,635
Exchange Agreement [Member]
Warrants to purchase common stock																	575,000
Exercise price of warrants																	$ 1
Warrants expiration date																	Aug. 19, 2024
Exchange Agreement [Member] \| Investors [Member] \| Series A Warrants One [Member]
Warrants to purchase common stock								42,412
Proceeds from warrants exercise								$ 2,172,680
Stock issuance cost								$ 159,958
Exchange Agreement [Member] \| Investors [Member] \| Series A Warrants Two [Member]
Warrants to purchase common stock								50,894
Number of shares issued for exercise of warrants								50,894
Exchange Agreement [Member] \| Investors [Member] \| Series A Warrants Three [Member]
Warrants to purchase common stock								93,306
Exchange Agreement [Member] \| Investors [Member] \| Series A Warrants and Series B Warrants [Member]
Warrants to purchase common stock								42,412
Proceeds from warrants exercise								$ 2,172,680
Stock issuance cost								$ 159,958
Exchange Agreement [Member] \| Investors [Member] \| Series A Warrants and Series B Warrants One [Member]
Warrants to purchase common stock								50,894
Number of shares issued for exercise of warrants								50,894
Series C Preferred Stock [Member]
Preferred stock, shares authorized															5,000,000	5,000,000
Preferred stock par value															$ 0.0001	$ 0.0001
Conversion of common stock, shares															(1,268)	(3,000)
Stock issued during period for services, shares
Number of preferred stock redeemed
Series D Preferred Stock [Member]
Preferred stock, shares authorized															5,775
Preferred stock par value															$ 1,000
Conversion of common stock, shares															3,563
Debt conversion, converted instrument, shares issued															3,141,426
Stock issued during period for services, shares
Number of preferred stock redeemed															2,212
Series D Preferred Stock [Member] \| Board of Directors [Member]
Preferred stock, shares authorized																		5,775
Series C Preferred Stock [Member] \| Common Stock [Member]
Initial public offering, shares															126,800
Conversion of common stock, shares															1,268
Series D Preferred Stock [Member] \| Senior Secured Convertible Notes [Member]
Debt conversion, converted instrument amount						$ 5,500,000
Debt conversion, converted instrument, shares issued						5,775
Series D Preferred Stock [Member] \| Common Stock [Member]
Initial public offering, shares															3,141,426
Conversion of common stock, shares															3,563

Stockholders' Equity - Summary

Stockholders' Equity - Summary of Terms of Series D Preferred Stock (Details) - Series D Preferred Stock [Member]	12 Months Ended
	Dec. 31, 2020
Preferred Stock, Stated Value	$1,000 per share, subject to increase for (a) any capitalized dividends and (b) on June 30, 2020 (and each six-month anniversary thereafter), the Stated Value shall increase by 5%.
Preferred Stock, Dividends	The Series D Preferred Stock shall participate with any dividends paid to the holders of common stock. In addition, from now until June 30, 2020, shall accrue dividends at a rate of 8% per annum and from June 30, 2020 and thereafter, at 12% per annum, which shall capitalize to the stated value of the Series D Preferred Stock on a monthly basis. Upon the occurrence of certain triggering events, the Series D Preferred Stock shall accrue additional dividends at a default rate set forth in the definitive documentation.
Preferred Stock, Conversion Price	The Investor may elect to convert the Series D Preferred Stock into shares of common stock at a conversion price (the "Conversion Price") equal to $1.00 per share. The Conversion Price of the Series D Preferred Stock shall be subject to customary adjustments for stock splits, dividends, recapitalizations and similar events. The Series D Preferred Stock shall be alternatively convertible at the Alternate Conversion Price (as defined in our previously outstanding notes (the "Existing Notes").
Preferred Stock, Voting Rights	Series D Preferred Stock vote together on all matters as a class, with the approval of a majority of the Series D Preferred Stock required to amend or waive any term or condition of the Series D Preferred Stock. Series D Preferred Stock shall vote on an as-converted basis with the holders of common stock on all matters (subject to applicable ownership blockers, including not exceeding 19.9% in any event).
Preferred Stock, Company Exchange Right	The Company shall have the right to exchange the Series D Preferred Stock, at its option back into senior secured convertible notes in the form of the Existing Notes, at any time, with such New Exchange Notes having an initial outstanding amount equal to the stated value, accrued and unpaid dividends and any other amounts outstanding with respect to such Series D Preferred Stock subject to such exchange.
Preferred Stock, Limitations on Beneficial Ownership	Notwithstanding anything herein to the contrary, no Preferred Stock of any Investor shall be issued or shall be convertible if after such conversion such Investor would beneficially own more than 4.99% of the shares of common stock then outstanding (as defined under Section 13(d) of the Securities Act of 1933, as amended).
Preferred Stock, Exchange Cap	The Series D Preferred Stock shall share the Exchange Cap of the August 19, 2019 Series A Note and Series B Note and, to the extent the Existing Notes have been converted into 19.9% of the common stock, shall not be convertible until such time as stockholder approval has been obtained and/or additional shares of common stock are eligible to be converted thereunder in compliance with the rules and regulations of the Principal Market.

Income Tax (Details Narrative)

Income Tax (Details Narrative) - USD ($)	12 Months Ended
Income Tax (Details Narrative) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Net operating losses	$ 47,000,000
Percentage of valuation allowance on deferred tax assets	100.00%
Net change in valuation allowance	$ 4,340,985	$ 2,728,182
Federal Tax [Member]
Net operating losses	$ 10,800,000
Operating loss carryforwards, expiration term	Expire in various amounts between 2035 and 2037.
State Tax [Member]
Net operating losses	$ 47,000,000
Operating loss carryforwards, expiration term	Expire in 2035.

Income Tax - Schedule of Income

Income Tax - Schedule of Income Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Deferred: Federal	$ (3,257,647)	$ (2,034,701)
Deferred: State	(1,083,338)	(693,481)
Change in valuation allowance	4,340,985	2,728,182
Income tax expense (benefit)

Income Tax - Schedule of Reconc

Income Tax - Schedule of Reconciliation of the Provision for Income Taxes at the U.S. Federal Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Book income (loss)	21.00%	21.00%
State taxes	6.98%	6.98%
Change in the fair value of warrant derivative		34.17%
Exchange loss	(2.93%)
Other permanent items	(0.03%)	2.57%
Valuation allowance	(25.02%)	(64.72%)
Tax expense at actual rate

Income Tax - Schedule of Deferr

Income Tax - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 13,240,919	$ 9,044,119
Other	411,951	267,766
Total gross deferred tax assets	13,652,870	9,311,885
Less: valuation allowance	(13,652,870)	(9,311,885)
Net deferred tax assets

Revenue Recognition and Reser_2

Revenue Recognition and Reserve for Sales Returns and Allowances (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Capitalized contracts costs incurred	$ 853,412
Remaining capitalized contracts costs	640,059
Revenue recognition reserve for sales returns and allowances	$ 13,000	$ 13,000
Minimum [Member] \| Revenue [Member]
Concentration risk, percentage	2.00%
Maximum [Member] \| Revenue [Member]
Concentration risk, percentage	5.00%

Concentrations (Details Narrati

Concentrations (Details Narrative) - USD ($)	12 Months Ended
Concentrations (Details Narrative) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Cash exceeds FDIC insured amounts	$ 1,944,850	$ 0
Four Customers [Member] \| Revenue [Member]
Concentration risk, percentage	70.00%	69.00%
Four Customers [Member] \| Accounts Receivable [Member]
Concentration risk, percentage	68.00%	78.00%
Four Vendors [Member] \| Cost of Goods Sold [Member]
Concentration risk, percentage	71.00%	76.00%

Concentrations - Schedule of Ge

Concentrations - Schedule of Geographical Distribution of Revenue Percentage (Details) - Revenue [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Australia [Member]
Concentration risk, percentage	5.00%	9.00%
Canada [Member]
Concentration risk, percentage	5.00%	4.00%
Europe [Member]
Concentration risk, percentage	8.00%	13.00%
United States of America [Member]
Concentration risk, percentage	78.00%	66.00%
Other [Member]
Concentration risk, percentage	4.00%	8.00%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Feb. 02, 2021	Jan. 19, 2021	Mar. 11, 2021	Mar. 24, 2021	Dec. 31, 2020	Dec. 31, 2019
Proceeds from issuance of common stock					$ 2,865,010
Proceeds from exercise of warrants						$ 2,172,680
Subsequent Event [Member]
Proceeds from issuance of common stock				$ 16,200,000
Number of shares issued				15,385,459
Number of warrants exercisable				5,384,540
Proceeds from exercise of warrants				$ 5,300,000
Subsequent Event [Member] \| ATM Agreement [Member]
Proceeds from issuance of stock		$ 8,721,746
Subsequent Event [Member] \| Second ATM Agreement [Member]
Proceeds from issuance of stock	$ 100,000,000		$ 21,900,000
Number of shares issued			16,319,271