ToughBuilt Industries (TBLT) 10-K15 Apr 222021 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2021	Apr. 14, 2022	Jun. 30, 2021
Affiliate, Collateralized Security [Line Items]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	001-38739
Entity Registrant Name	TOUGHBUILT INDUSTRIES, INC.
Entity Central Index Key	0001668370
Entity Tax Identification Number	46-0820877
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	25371 Commercentre Drive
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Lake Forest
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92630
City Area Code	949
Local Phone Number	528-3100
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	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 106,321,334
Entity Common Stock, Shares Outstanding		129,299,607
Auditor Name	Marcum LLP
Auditor Firm ID	688
Auditor Location	Costa Mesa, California
Common Stock [Member]
Affiliate, Collateralized Security [Line Items]
Title of 12(b) Security	Common Stock
Trading Symbol	TBLT
Security Exchange Name	NASDAQ
Series A Warrants [Member]
Affiliate, Collateralized Security [Line Items]
Title of 12(b) Security	Series A Warrants
Trading Symbol	TBLTW
Security Exchange Name	NASDAQ

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current Assets
Cash	$ 7,472,224	$ 2,194,850
Accounts receivable, net	18,179,933	10,537,395
Factor receivables, net	0	807,648
Inventory	38,432,012	8,915,345
Prepaid and other current assets	786,036	1,003,774
Subscription receivable	0	837,025
Total Current Assets	64,870,205	24,296,037
Other Assets
Property and equipment, net	13,341,629	3,066,924
Other assets	742,691	127,733
Total Assets	78,954,525	27,490,694
Current Liabilities
Accounts payable	14,440,506	6,955,218
Accrued expenses	1,815,567	598,473
Factor loan payable	0	590,950
Warrant liabilities	4,801,929	0
Total Current Liabilities	21,058,002	8,144,641
Total Liabilities	21,058,002	8,144,641
Shareholders' Equity
Common stock, $0.0001 par value, 200,000,000 shares authorized, 129,299,607 and 43,918,831 shares issued and outstanding at December 31, 2021 and December 31, 2020, respectively	12,930	4,392
Additional paid-in capital	156,171,483	80,103,653
Accumulated deficit	(98,287,890)	(60,761,992)
Total Shareholders' Equity	57,896,523	19,346,053
Total Liabilities and Shareholders' Equity	78,954,525	27,490,694
Series C Preferred Stock [Member]
Shareholders' Equity
Preferred Stock	0	0
Series D Preferred Stock [Member]
Shareholders' Equity
Preferred Stock	0	0
Series E Preferred Stock [Member]
Shareholders' Equity
Preferred Stock	$ 0	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	4,268	4,268
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	129,299,607	129,299,607
Common stock, shares outstanding	43,918,831	43,918,831
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	4,268	4,268
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series D Preferred Stock [Member]
Preferred stock, par value	$ 1,000	$ 1,000
Preferred stock, shares authorized	5,775	5,775
Preferred stock, shares issued	5,775	5,775
Preferred stock, shares outstanding	5,775	5,775
Series E Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	15	15
Preferred stock, shares issued	9	9
Preferred stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Revenues, net of allowances
Total revenues, net of allowances	$ 70,026,324	$ 39,433,617
Cost of Goods Sold
Total cost of goods sold	50,912,513	26,572,722
Gross profit	19,113,811	12,860,895
Operating expenses:
Selling, general and administrative expenses	51,434,180	22,191,041
Research and development	6,980,453	5,056,811
Total operating expenses	58,414,633	27,247,852
Loss from operations	(39,300,822)	(14,386,957)
Other income (expense)
Interest expense	(297,931)	(1,150,953)
Loss on exchange transaction	0	(1,810,712)
Change in fair value of warrant liabilities	2,661,076	0
Warrant issuance cost	(588,221)	0
Total other income (expense)	1,774,924	(2,961,665)
Net income (loss)	(37,525,898)	(17,348,622)
Redemption of Series D Preferred Stock deemed dividend	0	(1,295,294)
Net income (loss) attributable to common stockholders	$ (37,525,898)	$ (18,643,916)
Basic and diluted net loss per share attributed to common stockholders	$ (0.37)	$ (0.68)
Weighted Average Number of Shares Outstanding - Basic and Diluted	100,368,760	27,243,562
Metal goods [Member]
Revenues, net of allowances
Total revenues, net of allowances	$ 26,835,410	$ 16,775,807
Cost of Goods Sold
Total cost of goods sold	22,606,173	12,015,622
Soft goods [Member]
Revenues, net of allowances
Total revenues, net of allowances	40,030,219	22,657,810
Cost of Goods Sold
Total cost of goods sold	27,302,847	14,557,100
Electronic goods [Member]
Revenues, net of allowances
Total revenues, net of allowances	3,160,695	0
Cost of Goods Sold
Total cost of goods sold	$ 1,003,493	$ 0

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Series C Preferred Stock [Member]Preferred Stock [Member]	Series C Preferred Stock [Member]Common Stock [Member]	Series D Preferred Stock [Member]Preferred Stock [Member]	Series D Preferred Stock [Member]Common Stock [Member]	Series E Preferred Stock [Member]Preferred Stock [Member]
Beginning Balance at Dec. 31, 2019	$ 3,226,493	$ 330	$ 41,823,048	$ (43,413,370)	$ 0		$ 4,816,485		$ 0
Balance, shares at Dec. 31, 2019		3,300,015			1,268		5,775		0
Redemption of Series D Preferred Stock	(3,140,154)		(1,295,294)				$ (1,844,860)
Redemption of Series D Preferred Stock, shares							(2,212)
Conversion of Series D Preferred Stock		$ 314	2,971,311				$ (2,971,625)
Conversion of Series D Preferred Stock, shares		3,141,426					(3,563)
Issuance of common stock upon Series C preferred conversion		$ 13	(13)
Issuance of common stock upon Series C preferred conversion, shares		126,800			(1,268)	1,268		3,563
Issuance of common stock upon conversion of convertible notes payable	2,906,134	$ 340	2,905,794
Issuance of common stock upon conversion of convertible notes payable, shares		3,400,000
Issuance of common stock and warrants, net of issuance costs	30,987,749	$ 2,930	30,984,819
Issuance of common stock and warrants, net of issuance costs, shares		29,299,200
Issuance of common stock upon exercise of warrants		$ 244	(244)
Issuance of common stock upon exercise of warrants, shares		2,441,390
Issuance of common stock for services	572,400	$ 36	572,364
Issuance of common stock for services, shares		360,000
Exchange of Series A and B Notes to preferred and common stock	1,716,789	$ 185	1,716,604
Exchange of Series A and B Notes to preferred and common stock, shares		1,850,000
Stock based compensation expense	425,264		425,264
Net loss	(17,348,622)			(17,348,622)
Ending Balance at Dec. 31, 2020	19,346,053	$ 4,392	80,103,653	(60,761,992)	$ 0		$ 0		$ 0
Ending Balance, shares at Dec. 31, 2020		43,918,831			0		0		0
Issuance of common stock and warrants, net of issuance costs	70,229,280	$ 7,982	70,221,298
Issuance of common stock and warrants, net of issuance costs, shares		79,818,236
Issuance of common stock upon conversion of warrants	5,412,540	$ 541	5,411,999
Issuance of common stock upon conversion of warrants, shares		5,412,540
Issuance of common stock for services	189,000	$ 15	188,985
Issuance of common stock for services, shares		150,000
Issuance of Series E Preferred Stock in connection with Exchange transaction, shares									9
Stock based compensation expense	245,548		245,548
Net loss	(37,525,898)			(37,525,898)
Ending Balance at Dec. 31, 2021	$ 57,896,523	$ 12,930	$ 156,171,483	$ (98,287,890)	$ 0		$ 0		$ 0
Ending Balance, shares at Dec. 31, 2021		129,299,607			0		0		9

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net loss	$ (37,525,898)	$ (17,348,622)
Adjustments to reconcile from net loss to net cash used in operating activities:
Depreciation	1,839,069	626,652
Amortization of debt discount and debt issuance cost	0	820,877
Stock-based compensation expense	245,548	425,264
Amortization of capitalized contract costs	640,059	213,350
Common stock issued for services	189,000	572,400
Loss on exchange transaction	0	1,810,712
Warrant issuance costs	588,221	0
Change in fair value of warrant liabilities	(2,661,076)	0
Changes in operating assets and liabilities
Accounts receivable, net	(7,642,538)	(8,462,015)
Factor receivables, net	807,648	(633,606)
Inventory	(29,516,668)	(6,699,848)
Prepaid assets	(422,323)	(963,056)
Other assets	(614,969)	87,955
Accounts payable	6,672,358	4,252,603
Accrued expenses	1,217,092	234,164
Net cash used in operating activities	(66,184,477)	(25,063,170)
Cash flows from investing activities:
Proceeds from note receivable	0	3,000,000
Purchases of property and equipment	(11,300,828)	(2,497,947)
Net cash provided by (used in) investing activities	(11,300,828)	502,053
M - Cash flows from financing activities:
Proceeds from sales of common stock and warrants, net of costs	0	27,285,715
Proceeds from exercise of warrants	5,412,540	0
Proceeds from issuance of stock, net of costs	77,941,089	2,865,010
Cash paid in Exchange transaction	0	(744,972)
Borrowings from note payable – Paycheck Protection Program	0	399,300
Repayment of note payable – Paycheck Protection Program	0	(399,300)
Proceeds from factor loan payable	0	465,305
Repayments of factor loan payable	(590,950)	0
Repayments of Series D Preferred Stock	0	(3,140,154)
Net cash provided by financing activities	82,762,679	26,730,904
Net increase in cash	5,277,374	2,169,787
Cash, beginning of period	2,194,850	25,063
Cash, end of period	7,472,224	2,194,850
Supplemental disclosure of cash flow information:
Interest	0	0
Income taxes	0	800
Supplemental disclosure of non-cash investing and financing activities:
Cashless exercise of warrants	0	244
Conversion of Series C Preferred Stock to common stock	0	13
Conversion of convertible notes payable to common stock	0	2,906,134
Conversion of Series D Preferred Stock to common stock	0	2,971,311
Issuance of common stock for prepaid services	0	572,400
Subscription receivable	0	837,025
Purchase of property and equipment included in accounts payable	812,949	165,744
Initial fair value of warrants	$ 7,463,005	$ 0

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	12 Months Ended
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	Dec. 31, 2021
Accounting Policies [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1: NATURE OF OPERATIONS Nature of Operations In these notes, the terms “us”, “we”, “it”, “its”, “ToughBuilt”, the “Company” or “our” refer to ToughBuilt Industries, Inc. ToughBuilt was incorporated under the laws of the State of Nevada on April 9, 2012 under the name Phalanx, Inc., and on December 29, 2015, Phalanx, Inc. changed its name to ToughBuilt Industries, Inc. The Company designs and distributes innovative and superior quality tools and accessories to the home improvement community and the building industry. The Company aspires to augment brand loyalty in part from the enlightened creativity of its end users throughout the global tool market industry. The Company holds exclusive licenses to develop, manufacture, market, and distribute various home improvement and construction product lines for both Do-it-Yourself and professional trade markets under the TOUGHBUILT® brand name. TOUGHBUILT® distributes products in the following categories, all designed and engineered in the United States and manufactured by third party vendors in China: ● tool belts, tool bags and other personal tool organizer products; ● complete line of knee pads for various construction applications; and ● jobsite tools and material support products consisting of a full line of miter-saws and table saw stands, saw horses/job site tables and roller stands. On January 28, 2020, the Company closed on a public offering of 4.5 million shares of common stock and 49.45 million warrants (each exercisable into 1/20 th On February 24, 2020, the Company closed on the public offering of 445,000 additional shares of common stock for net proceeds of $839,270, after deducting underwriting discounts and expenses, due to the exercise of the over-allotment option issued to the underwriter in the January 28, 2020 public offering. 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 consolidated financial statements and notes below have been revised retroactively to reflect the Reverse Split. On June 2, 2020, the Company closed on a public offering of 19 million shares of common stock and 20.7 million warrants pursuant to a Form S-1 from which it received net proceeds of $17,185,640, after deducting underwriting discounts and expenses. On June 12, 2020, the Company closed on the public offering of 1.7 million additional shares of common stock for net proceeds of $1,548,360, after deducting underwriting discounts and expenses, pursuant to the underwriter exercising the overallotment option from the June 2, 2020 public offering. On January 19, 2021, the Company filed a prospectus supplement dated January 15, 2021 (the “ATM Prospectus Supplement”) to 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 the At The Market Offering Agreement, dated December 7, 2020 (the “ATM Agreement”), between the Company and Wainwright. During January 2021, through the sale of 14,962,139 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 the Company 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 S-3 was declared effective by the SEC on February 8, 2021. The Company terminated the First S-3 simultaneously with the filing of the Second S-3. From February 2021 to July 2021, the Company sold an aggregate of 18,826,177 shares of common stock through the Wainwright under the Second S-3 with net proceeds of $24,602,110, after deducting underwriting discounts and expenses. On July 14, 2021, the Company raised gross proceeds of $40,000,000 in a registered direct offering pursuant to a Form S-3 involving the sale of shares and warrants to several institutional and accredited investors. These shares were sold pursuant to the Second S-3. There was a total of 46,029,920 shares of common stock sold with net proceeds of $36,259,050, after deducting underwriting discounts and expenses. 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 consolidated financial statements. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Going Concern The Company has incurred substantial operating losses since its inception. As reflected in the consolidated financial statements, the Company had an accumulated deficit of approximately $98.3 million at December 31, 2021, a net loss of approximately $37.5 million, and approximately $ 66.1 Basis of Presentation and Preparation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and applicable rules and regulations of the United States Securities and Exchange Commission (“SEC”). The consolidated financial statements and accompanying notes are the representations of the Company’s management, who is responsible for their integrity and objectivity. In the opinion of the Company’s management, the consolidated financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Toughbuilt Industries UK Limited. All intercompany balances and transactions are eliminated. Any foreign currency translation and transactions are de minimis to the consolidated financial statements. 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 or cash flows.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts and factored receivables, valuation of long-lived assets, accrued liabilities, 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, 2021 and 2020, 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, 2021 and 2020, 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, 2021 and 2020, 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 Common stock purchase warrants The Company accounts for the common stock purchase warrants in accordance with the guidance contained in ASC 815-40, under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjusts the Warrants to fair value in respect of each reporting period. This liability is subject to re-measurement at each balance sheet date until the Warrants are exercised, and any change in fair value is recognized in the statements of operations. Fair Value of Financial Instruments and Fair Value Measurements The Company adheres to ASC 820 “Fair Value Measurement”, ASC 820 emphasizes that fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumptions about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy). ● Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access. ● Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs may include quoted prices for similar assets and liabilities in active markets, as well as inputs that are observable for the asset or liability (other than quoted prices), such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals. ● Level 3 inputs are unobservable inputs for the asset or liability, which is typically based on an entity’s own assumptions, as there is little, if any, related market activity. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The fair value of the Company’s warrant liability recorded in the Company’s consolidated financial statements was determined using a Black-Scholes valuation methodology and the quoted price of the Company’s common stock in an active market, a Level 3 measurement. Volatility was based on the actual market activity of the Company for the period in which the Company was public and its peer group for the remaining period. The expected life was based on the remaining contractual term of the warrants, and the risk-free interest rate was based on the implied yield available on U.S. Treasury Securities with a maturity equivalent to the warrants’ expected life. The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: For the Year Risk-free interest rate 0.80% - 1.19% Contractual term 4.54 – 5 years Dividend yield 0% Expected volatility 56.27% - 88.3% 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 liability 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 liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2021 $ - Fair value of warrant liability at issuance (2021 Offering Warrants as defined and described in Note 6) 7,463,005 Change in the fair value of warrant liability (2,661,076 ) Balance, December 31, 2021 $ 4,801,929 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 $9,626,374 and $3,494,559 for the years ending December 31, 2021 and 2020, respectively. Patents Legal fees and similar costs incurred relating to patents are capitalized and are amortized over their estimated useful life once determined. Such costs amounted to $615,439 as of December 31, 2021, and are included in other assets on the accompanying consolidated balance sheet. Research and development Expenditures for research activities relating to patents and product development are charged to expense as incurred. Such expenditures amounted to $6,980,453 and $5,056,811 for the years ending December 31, 2021 and 2020, respectively. Income Taxes The Company accounts for income taxes following the asset and liability method in accordance with 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 consolidated 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. The Company adopted FASB ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting of Income Taxes,” as of January 1, 2021. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. The adoption of this guidance did not have a material impact on its consolidated financial statements. 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 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, 2021 December 31, 2020 Warrants 42,274,795 21,925,102 Options and restricted stock units 203,135 203,135 Total anti-dilutive weighted average shares 42,477,930 22,128,237 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 consolidated 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 consolidated financial statements.

FACTOR RECEIVABLES, LETTERS OF

FACTOR RECEIVABLES, LETTERS OF CREDIT PAYABLE AND LOAN PAYABLE	12 Months Ended
	Dec. 31, 2021
Factor Receivables Letters Of Credit Payable And Loan Payable
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. As of March 2021, the Company no longer factors its receivables.

INVENTORY

INVENTORY	12 Months Ended
INVENTORY	Dec. 31, 2021
Inventory Disclosure [Abstract]
INVENTORY	NOTE 4: INVENTORY Inventory consists of the following: Description December 31, 2021 December 31, 2020 Finished goods $ 38,432,012 $ 8,915,345

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
PROPERTY AND EQUIPMENT, NET	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 5: PROPERTY AND EQUIPMENT NET Property and equipment consist of the following: December 31, 2021 December 31, 2020 Furniture $ 1,066,219 $ 183,672 Computers 1,038,154 586,749 Production equipment 245,713 182,446 Tooling and molds 6,390,962 1,989,366 Auto 635,542 635,542 Application development 2,398,919 93,435 Website design 814,733 507,088 Steelbox 882,000 Leasehold Improvements 2,862,079 42,249 Less: accumulated depreciation (2,992,692 ) (1,153,623 ) Property and Equipment, net $ 13,341,629 $ 3,066,924 Depreciation expense for the years ended December 31, 2021 and 2020, was $1,839,069 and $626,652, respectively

SENIOR SECURED CONVERTIBLE NOTE

SENIOR SECURED CONVERTIBLE NOTES	12 Months Ended
SENIOR SECURED CONVERTIBLE NOTES	Dec. 31, 2021
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 an aggregate principal amount of $11.5 million 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”) had 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”) had 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 was able to 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 was 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 were 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 original maturity date of December 31, 2020. The Notes were convertible at $1.00 into a fixed number of shares (the “Conversion Shares”). The Notes were convertible at the holder’s option, in whole or in part, at any time after closing. The Conversion Price was subject to adjustment for stock dividends, stock splits, anti-dilution and other customary adjustment events. The Company was to 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 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. All amortization payments were 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.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2021
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 Building leases 2022 $ 343,821 2023 341,293 2024 353,765 2025 88,441 $ 1,127,320 The Company recorded rent expense of $861,004 and $853,062 for the years ended December 31, 2021 and 2020, 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 On January 3, 2017, the Company entered into an Employment Agreement with its Vice President of Design and Development for a five-year On January 3, 2017, the Company entered into an Employment Agreement with its Chief Operating Officer and Secretary for a three-year 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 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 an d 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. 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. Plaintiff 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 April 25, 2022. 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, 2021
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 8: STOCKHOLDERS EQUITY At December 31, 2021 and December 31, 2020, the Company had 200,000,000 shares of common stock, and 4,268 shares of Series C preferred stock authorized, both with a par value of $0.0001 per share. In addition, as of December 30, 2021 and December 31, 2020, the Company had 5,775 shares of Series D preferred stock, and as of December 31, 2021 the Company had 15 Series E Non-Convertible preferred stock authorized, with a par value of $1,000 and $0.0001 per share. Common Stock and Preferred Stock 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 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 2020, $3,200,000 principal amount of Notes was converted into the Company’s common stock. During 2020, the Company granted 360,000 shares of common stock to consultants in consideration for services rendered. On January 19, 2021, the Company filed a prospectus supplement dated January 15, 2021 to 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 Wainwright, pursuant to the ATM Agreement. During January 2021, the Company has raised approximately $16,200,000 through the sale of 14.9 million shares of the Company’s common stock. On February 2, 2021, the Company filed 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 February 2021 to July 2021, the Company sold an aggregate of 18,826,177 shares of common stock through the Wainwright under the Second S-3 with net proceeds of $24,602,110, after deducting underwriting discounts and expense. On March 26, 2021, the Company filed with the Nevada Secretary of State a certificate of designation therein establishing the Series E Non-Convertible Preferred Stock consisting of fifteen (15) shares, and the Company issued nine (9) shares of such preferred stock to an institutional investor pursuant to an Exchange Agreement, dated November 20, 2020, between the Company and the investor. On July 11, 2021, the Company entered into a Securities Purchase Agreement, dated July 11, 2021 (the “Agreement”) with several institutional and accredited investors (the “Purchasers”) pursuant to which the Company agreed to issue and sell in a registered direct offering (the “Offering”) an aggregate of 46,029,920 shares (the “Shares”) of its common stock and warrants (the “Warrants”) to purchase up to an aggregate of 23,014,960 shares of common stock at a combined offering price of $0.869 per share and accompanying warrant, for gross proceeds of approximately $40,000,000. The Warrants have an exercise price equal to $0.81 per share, and are immediately exercisable until the fifth anniversary of the date of issuance. The net proceeds to the Company from the Offering were $36,259,050, after deducting placement agent fees and expenses payable by the Company. The Offering closed on July 14, 2021. Pursuant to an engagement letter, dated July 10, 2021 (the “Engagement Letter”), with Wainwright (the “Placement Agent”), the Company agreed to pay the Placement Agent a cash fee equal to 7.0% of the gross proceeds received in the Offering and a management fee equal to 0.5% of the gross proceeds received in the Offering. The Company also agreed to pay the Placement Agent $25,000 for non-accountable expenses, up to $50,000 for fees and expenses of legal counsel and other reasonable and customary out of-pocket expenses, and $15,950 for clearing fees. Also pursuant to the Engagement Letter, the Company, in connection with the Offering, issued to the Placement Agent or its designees warrants to purchase an aggregate of 2,761,795 shares of its common stock (which represents 6.0% of the Shares sold to investors in the Offering) at an exercise price equal to 125% of the offering price in the offering, or $1.08625 (the “2021 Placement Agent Warrants”). The 2021 Placement Agent Warrants are immediately exercisable until the fifth anniversary of the commencement of sales of the offering. The Shares sold under the Agreement, the issuance of the Warrants and the 2021 Placement Agent Warrants, and the shares issuable pursuant to the Warrants and the 2021 Placement Agent Warrants were offered and sold by through a prospectus supplement included in the Company’s Second Form S-3 (as defined above). 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 expired 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, 2021 and December 31, 2020, 20,000 warrants issued to the placement agents at an exercise price of $10 and 1,365 at an exercise price of $120 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, 2021. 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, 2021 and December 31, 2020, the Company had 15,100 and 26,550 Class B Warrants issued and outstanding, respectively. 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, 2021, and December 31, 2020, 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 1/20th 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 1 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. During the nine months ended September 30, 2021, 5,412,540 warrants were converted to common stock. As of December 31, 2021, the Company had 15,367,574 2020 Offering Warrants issued and outstanding. 2021 Offering Warrants In the July 11, 2021 offering, the Company sold 23,014,960 warrants (each exercisable into 1 share of common stock) at an exercise price equal to $0.81 per share, and are immediately exercisable until the fifth anniversary of the date of issuance. In connection with the offering the Company issued to the Placement Agent or its designees warrants to purchase an aggregate of 2,761,795 shares of its common stock at an exercise price equal to 125% of the offering price in the offering, or $1.08625. As of December 31, 2021, the Company had 23,014,960 and 2,761,795, 2021 Offering Warrants and 2021 Placement Agent Warrants issued and outstanding, respectively. The total fair value of such warrants amounted to $7,463,005 and $4,014,452 upon issuance, and December 31, 2021, respectively. Exchange As disclosed in Note 6, on November 20, 2020, the Company and the investor entered into an Exchange Agreement and issued a warrant to purchase up to an aggregate of 575,000 shares of the Company’s common stock for $1.00 per share which expire on August 20, 2024. As of December 31, 2021, such warrant was outstanding. Equity Incentive Plans The 2016 Equity Incentive Plan The 2016 Equity Incentive Plan (the “2016 Plan”) was adopted by the Board and approved by the stockholders on July 6, 2016. The awards per the 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. As of December 31, 2021, the maximum number of shares of our common stock that may be issued under the 2016 Plan is 200,000 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 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 $112,315 for the year ending December 31, 2020. The key valuation assumptions used consist, in part, of the price of the Company’s common stock of $3.060 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, 2021, there was no unrecognized compensation expense. The 2018 Equity Incentive Plan Effective July 1, 2018, the Board 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 September 30, 2023 to the Company’s employees, officers, consultants, and non-employee directors. As of December 31, 2021, 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 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 approved to increase the authorized shares under the 2018 Plan to 2 million (2,000,000) shares. On February 14, 2020, the Board 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 $3.90 or $4.29 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 the grant date was $144,110 based upon the closing price of the Company’s stock. The Company recorded compensation expense of $245,548 and $313,049, for the years ending December 31, 2021 and 2020, respectively. As of December 31, 2021, the unrecognized compensation expense was $52,403 which will be recognized as compensation expense over 1.02 years.

INCOME TAX

INCOME TAX	12 Months Ended
INCOME TAX	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 9: INCOME TAX Income tax expense for the years ended December 31, 2021 and 2020 is summarized as follows. December 31, 2021 December 31, 2020 Deferred: Federal $ (8,581,566 ) $ (3,257,647 ) State (2,853,820 ) (1,083,338 ) Change in valuation allowance 11,435,386 4,340,985 Income tax expense (benefit) $ - $ - F-21 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, 2021 December 31, 2020 Book income (loss) 21.00 % 21.00 % State taxes 6.98 % 6.98 % Change in the fair value of warrant derivative 2.02 % - % Other permanent items 1.47 % (0.04 )% Valuation allowance (31.51 )% (27.94 )% 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, 2021 and 2020 are as follows: December 31, 2021 December 31, 2020 Deferred tax assets: Net operating loss carryforward $ 25,466,331 $ 13,240,919 Depreciation (827,012 ) - Deferred rent (8,267 ) 23,439 Stock-based compensation 457,224 388,512 Total gross deferred tax assets 25,088,276 13,652,870 Less: valuation allowance (25,088,276 ) (13,652,870 ) Net deferred tax assets $ - $ - Deferred income taxes are provided for the tax effects of transactions reported in the consolidated financial statements and consist of deferred taxes related 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, 2021, the Company had approximately $90,300,000 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. expire in 2035. 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, 2021
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. The total amount was amortized as of December 31, 2021. The Company’s reserve for sales returns and allowances amounted to $13,000 as of December 31, 2021 and December 31, 2020.

CONCENTRATIONS

CONCENTRATIONS	12 Months Ended
CONCENTRATIONS	Dec. 31, 2021
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, 2021 and 2020, 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 two customers that account for approximately 53% (15% and 38%) of the total revenues for the year ended December 31, 2021.The Company sold its products to four customers that accounted for approximately 70% (15%, 18%, 26%, and 11%) of the total revenues for the years ended December 31, 2020.Two and four customers accounted for 45% and 68% of the total accounts receivable balance due to the Company at December 31, 2021 and 2020, respectively. Concentration of Suppliers The Company purchased products from four vendors for the year ended December 31, 2021 that accounted for approximately 51% (32% and 19%) of its total cost of goods sold. The Company purchased products from four vendors for the year ended December 31, 2020 that accounted for approximately 71% (23%, 18%, 16%, and 14%) 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, 2021. The Company’s bank balances exceeded FDIC insured amounts at times during the years ended December 31, 2021 and 2020, respectively. At December 31, 2021 and 2020, the Company’s bank balance exceeded the FDIC insured amounts by $7,222,224 and $1,944,850 respectively. Geographic Concentration Geographical distribution of net revenue consisted of the following for the years ended December 31, 2021 and 20 2 For the Year Ended 2021 2020 Australia - % 5 % Canada 4 % 5 % Europe 11 % 8 % USA 82 % 78 % Other 3 % 4 %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12: SUBSEQUENT EVENTS The Company evaluated subsequent events through 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 consolidated financial statements as of December 31, 2021, and events which occurred subsequent to December 31, 2021 but were not recognized in the consolidated financial statements. The Company has determined that there were no subsequent events which required recognition, adjustment to or disclosure in the consolidated financial statements, except the events described below. On February 15, 2022, the Company entered into a Securities Purchase Agreement with institutional investors named therein, pursuant to which the Company issued, in a registered direct offering, an aggregate of $5,000,000 of Preferred Stock (split evenly among the Series F Convertible Preferred Stock, par value $0.0001 per share (“Series F”), and Series G Convertible Preferred Stock, par value $0.0001 per share (“Series G,” and together with the Series F, the “Preferred Stock”)). The shares of Preferred Stock have a stated value of $1,000 per share and are convertible, following the date of the issuance thereof, into an aggregate of 12,500,000 shares of common stock of the Company upon the conversion of Series F and into an aggregate of 12,500,000 shares of common stock of the Company upon the conversion of Series G, at a conversion price of $0.20 per share each. On April 1, 2022, the Company’s stockholders voted on and approved an amendment to the Company’s Articles of Incorporation, as amended, to effect a reverse stock split of the Company’s outstanding shares of common stock, par value $0.0001 per share, by a ratio between 1-for-100 and 1-for-200, at any time prior to December 31, 2022, the implementation and timing of which shall be subject to the discretion of the Company’s Board of Directors.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2021
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts and factored receivables, valuation of long-lived assets, accrued liabilities, 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, 2021 and 2020, 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, 2021 and 2020, 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, 2021 and 2020, 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
Common stock purchase warrants	Common stock purchase warrants The Company accounts for the common stock purchase warrants in accordance with the guidance contained in ASC 815-40, under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjusts the Warrants to fair value in respect of each reporting period. This liability is subject to re-measurement at each balance sheet date until the Warrants are exercised, and any change in fair value is recognized in the statements of operations.
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements The Company adheres to ASC 820 “Fair Value Measurement”, ASC 820 emphasizes that fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumptions about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy). ● Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access. ● Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs may include quoted prices for similar assets and liabilities in active markets, as well as inputs that are observable for the asset or liability (other than quoted prices), such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals. ● Level 3 inputs are unobservable inputs for the asset or liability, which is typically based on an entity’s own assumptions, as there is little, if any, related market activity. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The fair value of the Company’s warrant liability recorded in the Company’s consolidated financial statements was determined using a Black-Scholes valuation methodology and the quoted price of the Company’s common stock in an active market, a Level 3 measurement. Volatility was based on the actual market activity of the Company for the period in which the Company was public and its peer group for the remaining period. The expected life was based on the remaining contractual term of the warrants, and the risk-free interest rate was based on the implied yield available on U.S. Treasury Securities with a maturity equivalent to the warrants’ expected life. The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: For the Year Risk-free interest rate 0.80% - 1.19% Contractual term 4.54 – 5 years Dividend yield 0% Expected volatility 56.27% - 88.3% 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 liability 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 liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2021 $ - Fair value of warrant liability at issuance (2021 Offering Warrants as defined and described in Note 6) 7,463,005 Change in the fair value of warrant liability (2,661,076 ) Balance, December 31, 2021 $ 4,801,929
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 $9,626,374 and $3,494,559 for the years ending December 31, 2021 and 2020, respectively.
Patents	Patents Legal fees and similar costs incurred relating to patents are capitalized and are amortized over their estimated useful life once determined. Such costs amounted to $615,439 as of December 31, 2021, and are included in other assets on the accompanying consolidated balance sheet.
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 $6,980,453 and $5,056,811 for the years ending December 31, 2021 and 2020, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes following the asset and liability method in accordance with 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 consolidated 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. The Company adopted FASB ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting of Income Taxes,” as of January 1, 2021. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. The adoption of this guidance did not have a material impact on its consolidated financial statements.
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 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, 2021 December 31, 2020 Warrants 42,274,795 21,925,102 Options and restricted stock units 203,135 203,135 Total anti-dilutive weighted average shares 42,477,930 22,128,237
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 consolidated 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 consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of Earnings Per Share	The Company calculated the estimated fair value of warrants on the date of issuance and at each subsequent reporting date using the following assumptions: For the Year Risk-free interest rate 0.80% - 1.19% Contractual term 4.54 – 5 years Dividend yield 0% Expected volatility 56.27% - 88.3%
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 liability which is measured at fair value using significant unobservable inputs (Level 3): Balance, January 1, 2021 $ - Fair value of warrant liability at issuance (2021 Offering Warrants as defined and described in Note 6) 7,463,005 Change in the fair value of warrant liability (2,661,076 ) Balance, December 31, 2021 $ 4,801,929
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, 2021 December 31, 2020 Warrants 42,274,795 21,925,102 Options and restricted stock units 203,135 203,135 Total anti-dilutive weighted average shares 42,477,930 22,128,237

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
INVENTORY (Tables)	Dec. 31, 2021
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following: Description December 31, 2021 December 31, 2020 Finished goods $ 38,432,012 $ 8,915,345

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Tables)	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consist of the following: December 31, 2021 December 31, 2020 Furniture $ 1,066,219 $ 183,672 Computers 1,038,154 586,749 Production equipment 245,713 182,446 Tooling and molds 6,390,962 1,989,366 Auto 635,542 635,542 Application development 2,398,919 93,435 Website design 814,733 507,088 Steelbox 882,000 Leasehold Improvements 2,862,079 42,249 Less: accumulated depreciation (2,992,692 ) (1,153,623 ) Property and Equipment, net $ 13,341,629 $ 3,066,924

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENTS	Future minimum lease commitments of the Company are as follows: For the years ending Building leases 2022 $ 343,821 2023 341,293 2024 353,765 2025 88,441 $ 1,127,320

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
INCOME TAX (Tables)	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense	Income tax expense for the years ended December 31, 2021 and 2020 is summarized as follows. December 31, 2021 December 31, 2020 Deferred: Federal $ (8,581,566 ) $ (3,257,647 ) State (2,853,820 ) (1,083,338 ) Change in valuation allowance 11,435,386 4,340,985 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, 2021 December 31, 2020 Book income (loss) 21.00 % 21.00 % State taxes 6.98 % 6.98 % Change in the fair value of warrant derivative 2.02 % - % Other permanent items 1.47 % (0.04 )% Valuation allowance (31.51 )% (27.94 )% 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, 2021 and 2020 are as follows: December 31, 2021 December 31, 2020 Deferred tax assets: Net operating loss carryforward $ 25,466,331 $ 13,240,919 Depreciation (827,012 ) - Deferred rent (8,267 ) 23,439 Stock-based compensation 457,224 388,512 Total gross deferred tax assets 25,088,276 13,652,870 Less: valuation allowance (25,088,276 ) (13,652,870 ) Net deferred tax assets $ - $ -

CONCENTRATIONS (Tables)

CONCENTRATIONS (Tables)	12 Months Ended
CONCENTRATIONS (Tables)	Dec. 31, 2021
Risks and Uncertainties [Abstract]
Schedule of Geographical Distribution of Revenue Percentage	Geographic Concentration Geographical distribution of net revenue consisted of the following for the years ended December 31, 2021 and 20 2 For the Year Ended 2021 2020 Australia - % 5 % Canada 4 % 5 % Europe 11 % 8 % USA 82 % 78 % Other 3 % 4 %

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	Jul. 14, 2021	Jul. 11, 2021	Feb. 02, 2021	Jan. 19, 2021	Jun. 12, 2020	Jun. 02, 2020	Jun. 02, 2020	Apr. 15, 2020	Feb. 24, 2020	Jan. 28, 2020	Jan. 28, 2020	Jan. 31, 2021	Jul. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Number of shares issued		46,029,920										14,900,000
Number of warrants exercisable		23,014,960
Reverse stock split, description								the Company effected a 1-for-10 reverse stock split (the “Reverse Split”) of its issued and outstanding common stock.
Proceeds from issuance of common stock		$ 36,259,050
Net income (loss)														$ (37,525,898)	$ (17,348,622)
Net cash used in operating activities														66,184,477	25,063,170
Accumulated deficit														$ (98,287,890)	$ (60,761,992)
At The Market Offering Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued												14,900,000	18,826,177
Proceeds from issuance of common stock	$ 40,000,000			$ 8,721,746									$ 18,826,177
Proceeds from public offering net of underwriting discounts and expenses												$ 16,242,904
Second At The Market Offering Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from issuance of common stock			$ 100,000,000
Proceeds from public offering net of underwriting discounts and expenses													$ 24,602,110
Common Stock [Member] \| At The Market Offering Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued	46,029,920
Proceeds from public offering net of underwriting discounts and expenses	$ 36,259,050
Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued					1,700,000				445,000
Number of warrants exercisable										2.4725	2.4725
Proceeds from public offering net of underwriting discounts and expenses						$ 17,185,640					$ 8,549,470
Public Offering [Member] \| Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued						19,000,000	19,000,000		445,000	4,500,000	4,500,000
Proceeds from public offering net of underwriting discounts and expenses					$ 1,548,360				$ 839,270
Public Offering [Member] \| Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued						20,700,000	20,700,000			49,450,000	49.45

SCHEDULE OF ESTIMATED FAIR VALU

SCHEDULE OF ESTIMATED FAIR VALUE OF WARRANTS (Details)	Dec. 31, 2021yr
Measurement Input, Dividend yield [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	0
Minimum [Member] \| Risk-free interest rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.80
Minimum [Member] \| Contractual term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	4.54
Minimum [Member] \| Expected volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	56.27
Maximum [Member] \| Risk-free interest rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	1.19
Maximum [Member] \| Contractual term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	5
Maximum [Member] \| Expected volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	88.3

SCHEDULE OF RECONCILIATION OF B

SCHEDULE OF RECONCILIATION OF BALANCES FOR WARRANT LIABILITY (Details) - USD ($)	Aug. 19, 2019	Dec. 31, 2021	Dec. 31, 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Change in the fair value of warrant liability	$ 575,000	$ (2,661,076)	$ 0
Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Balance, January 1, 2021		0
Fair value of warrant liability at issuance (2021 Offering Warrants as defined and described in Note 6)		7,463,005
Change in the fair value of warrant liability		(2,661,076)
Balance, December 31, 2021		$ 4,801,929	$ 0

SCHEDULE OF POTENTIAL DILUTIVE

SCHEDULE OF POTENTIAL DILUTIVE SECURITIES (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	42,477,930	22,128,237
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	42,274,795	21,925,102
Options and Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive weighted average shares	203,135	203,135

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Jul. 11, 2021USD ($)	Dec. 31, 2021USD ($)SEGMENT	Dec. 31, 2020USD ($)
Property, Plant and Equipment [Line Items]
Cash equivalents		$ 0	$ 0
Allowance for doubtful accounts		0	0
Allowances for sales discount		13,000	13,000
Inventory reserves for obsolete		0	0
Impairment loss		0	0
Factor receivables, net		0	807,648
Advertising expenses		9,626,374	3,494,559
Legal fees	$ 50,000
Research and Development Expense		$ 6,980,453	5,056,811
Number of reportable segment \| SEGMENT		1
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		3 years
Product Equipment Member [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		5 years
Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		5 years
Tools, Dies and Molds [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		3 years
Software Development [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		3 years
Web Design [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of property plant and equipment		4 years
Patents [Member]
Property, Plant and Equipment [Line Items]
Legal fees		$ 615,439
Research and Development Expense		$ 6,980,453	$ 5,056,811

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Finished goods	$ 38,432,012	$ 8,915,345

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (2,992,692)	$ (1,153,623)
Property and Equipment, net	13,341,629	3,066,924
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	1,066,219	183,672
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	1,038,154	586,749
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	245,713	182,446
Auto
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	635,542	635,542
Tooling And Molds [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	6,390,962	1,989,366
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	2,398,919	93,435
Website Design [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	814,733	507,088
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	2,862,079	42,249
Steel Box [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	$ 882,000

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,839,069	$ 626,652

SENIOR SECURED CONVERTIBLE NO_2

SENIOR SECURED CONVERTIBLE NOTES (Details Narrative)	Jul. 11, 2021$ / sharesshares	Nov. 20, 2020USD ($)$ / sharesshares	Aug. 19, 2019USD ($)DayInteger$ / shares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	Dec. 30, 2021shares	Apr. 30, 2020USD ($)	Dec. 23, 2019USD ($)	Dec. 21, 2019shares
Short-term Debt [Line Items]
Payment of promissory note				$ 0	$ 399,300
Description for market capitalization	common stock (which represents 6.0% of the Shares sold to investors in the Offering) at an exercise price equal to 125% of the offering price in the offering, or $1.08625 (the “2021 Placement Agent Warrants”). The 2021 Placement Agent Warrants are immediately exercisable until the fifth anniversary of the commencement of sales of the offering.
Promissory note payable date			Dec. 31, 2020
Debt installment, description			The Company was to 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%
Debt instrument trading days \| Day			20
Debt instrument, convertible percentage			85.00%
Accelerated conversion shares \| Integer			500,000
Percentage to purchase outstanding notes in cash			125.00%
Warrants conversion price percentage			50.00%
Debt instrument conversion price \| $ / shares	$ 0.869		$ 1
Fair value of warrant liability			$ 575,000	$ (2,661,076)	$ 0
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.
Preferred stock, shares authorized \| shares				4,268	4,268
Number of warrant issued shares \| shares	23,014,960
Warrants exercise price \| $ / shares	$ 0.81
Common Stock [Member]
Short-term Debt [Line Items]
Debt conversion, converted instrument					$ 3,200,000
Debt conversion, converted instrument, shares issued \| shares					3,200,000
Series D Preferred Stock [Member]
Short-term Debt [Line Items]
Preferred stock, shares authorized \| shares				5,775	5,775	5,775
Investor [Member]
Short-term Debt [Line Items]
Debt market price rate			40.00%
Investor [Member] \| Series A Note [Member]
Short-term Debt [Line Items]
Promissory note face amount			$ 6,720,000
Payment of promissory note			$ 5,000,000
Investor [Member] \| Notes [Member]
Short-term Debt [Line Items]
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]
Short-term Debt [Line Items]
Preferred stock, shares authorized \| shares									5,775
Securities Purchase Agreement [Member] \| Institutional Investor [Member]
Short-term Debt [Line Items]
Cash proceeds on the promissory note			$ 11,500,000
Original issue discount, percentage			15.00%
Description for market capitalization			The Investor Note was 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]
Short-term Debt [Line Items]
Number of warrant issued shares \| shares		575,000
Warrants exercise price \| $ / shares		$ 1
Exchange Agreement [Member] \| Investor [Member]
Short-term Debt [Line Items]
Promissory note face amount								$ 5,500,000
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
Warrants exercise price \| $ / shares		$ 1
Note receivable		$ 1,480,000
Gains losses debt		$ 1,810,712
Paycheck Protection Program [Member]
Short-term Debt [Line Items]
Promissory note face amount							$ 399,300

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE COMMITMENTS (Details)	Dec. 31, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022	$ 343,821
2023	341,293
2024	353,765
2025	88,441
Total	$ 1,127,320

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jul. 11, 2021	Jul. 02, 2020	Jun. 14, 2019	Sep. 14, 2018	Apr. 12, 2018	Jan. 03, 2017	Jan. 31, 2021	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Apr. 30, 2020
Loss Contingencies [Line Items]
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									$ 861,004	$ 853,062
Number of shares issued	46,029,920						14,900,000
Chief Financial Officer [Member]
Loss Contingencies [Line Items]
Annual base salary		$ 230,000
Michael Panosian [Member]
Loss Contingencies [Line Items]
Loss contingency, damages sought, value					$ 7,080
Edwin Minassian [Member]
Loss Contingencies [Line Items]
Loss contingency, damages sought, value					$ 235,542
Ownership percentage					7.00%
Loss contingency, damages awarded, value				$ 252,949
Number of shares issued				376,367
Paycheck Protection Program [Member]
Loss Contingencies [Line Items]
Initial rent paid											$ 68,128
Employment Agreement [Member] \| President/Chief Executive Officer [Member]
Loss Contingencies [Line Items]
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]
Loss Contingencies [Line Items]
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]
Loss Contingencies [Line Items]
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]
Loss Contingencies [Line Items]
Annual base salary			$ 10,000
April 1, 2020 through March 31, 2025 [Member] \| Minimum [Member]
Loss Contingencies [Line Items]
Operating lease rental expense								$ 25,200
April 1, 2020 through March 31, 2025 [Member] \| Maximum [Member]
Loss Contingencies [Line Items]
Operating lease rental expense								$ 29,480

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)

Jul. 14, 2021

Jul. 11, 2021

Mar. 26, 2021

Feb. 02, 2021

Jan. 19, 2021

Jun. 12, 2020

Jun. 02, 2020

Apr. 04, 2020

Feb. 24, 2020

Jan. 28, 2020

Jan. 24, 2019

Sep. 14, 2018

Jul. 02, 2018

Jan. 03, 2017

Jan. 31, 2021

Sep. 30, 2021

Mar. 31, 2021

Jul. 31, 2021

Dec. 31, 2021

Dec. 31, 2020

Dec. 30, 2021

Nov. 20, 2020

Dec. 21, 2019

Aug. 19, 2019

Jun. 09, 2019

Dec. 31, 2018

Sep. 12, 2018

Class of Stock [Line Items]

Common stock, shares authorized

200,000,000

Preferred stock, shares authorized

4,268

Preferred stock par value

$ 0.0001

Number of shares issued

46,029,920

14,900,000

Proceeds from issuance of stock

$ 36,259,050

Proceeds from issuance of common stock

$ 77,941,089

$ 2,865,010

Number of warrants issued

20,000

Exercise price of warrants

$ 0.81

Warrants to purchase common stock

23,014,960

Proceeds from warrants exercise

$ 5,412,540

$ 0

Compensation expense

245,548

425,264

Warrant offering price

$ 0.869

$ 1

Cash fee equal to gross proceeds

7.00%

Management fee equal to gross proceeds

0.50%

Placement agent expenses

$ 25,000

Legal fee

50,000

Clearing fee

$ 15,950

Description for market capitalization

common stock (which represents 6.0% of the Shares sold to investors in the Offering) at an exercise price equal to 125% of the offering price in the offering, or $1.08625 (the “2021 Placement Agent Warrants”). The 2021 Placement Agent Warrants are immediately exercisable until the fifth anniversary of the commencement of sales of the offering.

Offering price

$ 1.08625

2021 Offering Warrants [Member] | Warrant [Member]

Class of Stock [Line Items]

Financial liabilities at fair value

7,463,005

Placement Agent Warrants [Member] | Warrant [Member]

Class of Stock [Line Items]

Financial liabilities at fair value

4,014,452

2016 Equity Incentive Plan [Member]

Class of Stock [Line Items]

Unrecognized compensation expense

2018 Equity Incentive Plan [Member]

Class of Stock [Line Items]

Fair value of options

$ 448,861

Compensation expense

245,548

$ 313,049

Risk-free interest rate

1.90%

Volatility rate

40.00%

Unrecognized compensation expense

$ 52,403

Compensation expense recognition period

1 year 7 days

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

Class of Stock [Line Items]

Restricted stock units vesting term percentage

33.00%

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

Class of Stock [Line Items]

Restricted stock units vesting term percentage

34.00%

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

Class of Stock [Line Items]

Restricted stock units vesting term percentage

33.00%

2018 Equity Incentive Plan [Member] | Maximum [Member]

Class of Stock [Line Items]

Share price

$ 4.29

2018 Equity Incentive Plan [Member] | Minimum [Member]

Class of Stock [Line Items]

Share price

$ 3.90

At The Market Offering Agreement [Member]

Class of Stock [Line Items]

Number of shares issued

14,900,000

18,826,177

Proceeds from issuance of stock

$ 40,000,000

$ 8,721,746

$ 18,826,177

Proceeds from issuance of common stock

$ 16,200,000

Second At The Market Offering Agreement [Member]

Class of Stock [Line Items]

Proceeds from issuance of stock

$ 100,000,000

Offering price

$ 100,000,000

Proceeds from issuance of common stock net of underwriting discounts and expenses

$ 24,602,110

Exchange Agreement [Member]

Class of Stock [Line Items]

Exercise price of warrants

$ 1

Warrants expiration date

Aug. 20,
2024

Warrants to purchase common stock

575,000

Engagement Letter [Member]

Class of Stock [Line Items]

Warrants to purchase common stock

2,761,795

Consultant [Member]

Class of Stock [Line Items]

Stock issued during period for services, shares

360,000

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

Class of Stock [Line Items]

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

$ 112,315

Share price

$ 3.060

Risk-free interest rate

1.72%

Volatility rate

315.83%

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

Class of Stock [Line Items]

Number of shares issued

200,000

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

Class of Stock [Line Items]

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

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

Class of Stock [Line Items]

Number of shares issued

3,500,000

Number of shares employee eligible to receive

350,000

Percentage of shares employee eligible to receive

(10.00%)

Common stock reserved for future issuance

2,000,000

200,000

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

Class of Stock [Line Items]

Common stock reserved for future issuance

100,000

Employees and Officers [Member] | 2018 Equity Incentive Plan [Member]

Class of Stock [Line Items]

Number of options to purchase common stock

100,000

Percentage of vesting of options

25.00%

Fair value of options

$ 1,241,417

Employees and Officers [Member] | 2018 Equity Incentive Plan [Member] | Anniversaries of the Grant Date [Member]

Class of Stock [Line Items]

Percentage of vesting of options

25.00%

Common Stock [Member]

Class of Stock [Line Items]

Conversion of common stock, shares

126,800

Debt conversion, converted instrument, shares issued

3,200,000

Stock issued during period for services, shares

150,000

360,000

Common Stock [Member] | At The Market Offering Agreement [Member]

Class of Stock [Line Items]

Number of shares issued

46,029,920

Warrant [Member]

Class of Stock [Line Items]

Proceeds from warrants exercise

$ 40,000,000

Placement Agent Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

24,758

1,365

Exercise price of warrants

$ 10

$ 120

Placement Agent Warrants One [Member]

Class of Stock [Line Items]

Number of warrants issued

4,758

Exercise price of warrants

$ 120

Placement Agent Warrants Two [Member]

Class of Stock [Line Items]

Number of warrants issued

20,000

Exercise price of warrants

$ 10

Class B Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

15,100

26,550

Exercise price of warrants

$ 120

Number of warrants outstanding

15,100

26,550

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

Class of Stock [Line Items]

Warrants to purchase common stock

42,412

Proceeds from warrants exercise

$ 2,172,680

Stock issuance cost

$ 159,958

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

Class of Stock [Line Items]

Warrants to purchase common stock

50,894

Number of shares issued for exercise of warrants

50,894

Series A Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

519,001

Exercise price of warrants

$ 36.70

Number of warrants outstanding

519,001

Series A Warrant [Member]

Class of Stock [Line Items]

Warrants exercisable shares, description

Each warrant expires on the fifth anniversary of the original issuance date.

2020 Offering Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

15,367,574

Number of warrants outstanding

15,367,574

Warrants exercisable shares, description

the Company sold 49.45 million warrants (each exercisable into 1/20th 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 1 share of common stock for a total of 20.7 million shares of common stock).

Number of warrants sold

2.4725

49,450,000

Number of warrants converted to common stock

5,412,540

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

Class of Stock [Line Items]

Number of options to purchase common stock

144,110

Number of restricted stock units granted

90,635

2021 Offering Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

23,014,960

Exercise price of warrants

$ 1.08625

Number of warrants outstanding

23,014,960

Warrants to purchase common stock

Number of warrants sold

23,014,960

Number of warrants converted to common stock

2,761,795

Percentage of exercise price over offering price

125.00%

2021 Placement Agent Warrants [Member]

Class of Stock [Line Items]

Number of warrants issued

2,761,795

Number of warrants outstanding

2,761,795

Public Offering [Member]

Class of Stock [Line Items]

Number of shares issued

1,700,000

445,000

Proceeds from initial public offering

$ 1,683,000

$ 912,250

Number of shares exercisable for warrants

2,472,500

Stock issued during the period, value

$ 9,472,250

Warrants to purchase common stock

2.4725

Public Offering [Member] | Common Stock [Member]

Class of Stock [Line Items]

Number of shares issued

19,000,000

445,000

4,500,000

Public Offering [Member] | Warrant [Member]

Class of Stock [Line Items]

Number of shares issued

20,700,000

49,450,000

49.45

Stock issued during the period, value

$ 19,017,000

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

Class of Stock [Line Items]

Warrants expiration date

Oct. 17,
2021

August 2018 Financing [Member] | Placement Agent Warrants [Member]

Class of Stock [Line Items]

Warrants expiration date

Sep. 4,
2023

Series C Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

4,268

Preferred stock par value

$ 0.0001

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

Class of Stock [Line Items]

Number of shares issued

126,800

Conversion of common stock, shares

1,268

Series D Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

5,775

Preferred stock par value

$ 1,000

Series D Preferred Stock [Member] | Board of Directors [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

5,775

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

Class of Stock [Line Items]

Number of shares issued

3,141,426

Conversion of common stock, shares

3,563

Series E Non Convertible Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

Preferred stock par value

$ 0.0001

Stock issued during the period, value

$ 1,000,000

Series E Non Convertible Preferred Stock [Member] | Institutional Investor [Member]

Class of Stock [Line Items]

Number of shares issued

INCOME TAX - Schedule of Income

INCOME TAX - Schedule of Income Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Federal	$ (8,581,566)	$ (3,257,647)
State	(2,853,820)	(1,083,338)
Change in valuation allowance	11,435,386	4,340,985
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, 2021	Dec. 31, 2020
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	2.02%
Other permanent items	1.47%	(0.04%)
Valuation allowance	(31.51%)	(27.94%)
Tax expense at actual rate

INCOME TAX - Schedule of Deferr

INCOME TAX - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 25,466,331	$ 13,240,919
Depreciation	(827,012)	0
Deferred rent	(8,267)	23,439
Stock-based compensation	457,224	388,512
Total gross deferred tax assets	25,088,276	13,652,870
Less: valuation allowance	(25,088,276)	(13,652,870)
Net deferred tax assets	$ 0	$ 0

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
INCOME TAX (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Net operating losses	$ 90,300,000
Percentage of valuation allowance on deferred tax assets	100.00%
Net change in valuation allowance	$ 11,435,386	$ 4,340,985
Federal Tax [Member]
Operating Loss Carryforwards [Line Items]
Net operating losses	$ 10,800,000
Operating loss carryforwards, expiration term	Expire in various amounts between 2035 and 2037.
State Tax [Member]
Operating Loss Carryforwards [Line Items]
Net operating losses	$ 90,300,000
Operating loss carryforwards, expiration term	Expire in 2035.

REVENUE RECOGNITION AND RESER_2

REVENUE RECOGNITION AND RESERVE FOR SALES RETURNS AND ALLOWANCES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Ceded Credit Risk [Line Items]
Capitalized contracts costs incurred		$ 853,412
Revenue recognition reserve for sales returns and allowances	$ 13,000	$ 13,000
Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Ceded Credit Risk [Line Items]
Concentration risk, percentage	53.00%	70.00%
Revenue Benchmark [Member] \| Minimum [Member] \| Customer Concentration Risk [Member]
Ceded Credit Risk [Line Items]
Concentration risk, percentage	2.00%
Revenue Benchmark [Member] \| Maximum [Member] \| Customer Concentration Risk [Member]
Ceded Credit Risk [Line Items]
Concentration risk, percentage	5.00%

CONCENTRATIONS - Schedule of Ge

CONCENTRATIONS - Schedule of Geographical Distribution of Revenue Percentage (Details) - Revenue Benchmark [Member] - Geographic Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Australia [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	0.00%	5.00%
Canada [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	4.00%	5.00%
Europe [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	11.00%	8.00%
USA [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	82.00%	78.00%
Other [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	3.00%	4.00%

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative) - USD ($)	12 Months Ended
CONCENTRATIONS (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Concentration Risk [Line Items]
Cash exceeds FDIC insured amounts	$ 7,222,224	$ 1,944,850
Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	53.00%	70.00%
Supplier Concentration Risk [Member] \| Purchase [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	51.00%	71.00%
Two And Four Customers [Member] \| Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	45.00%	68.00%
Customer One [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	15.00%	15.00%
Customer Two [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	38.00%	18.00%
Customer Three [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage		26.00%
Customer Four [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration risk, percentage		11.00%
Supplier 1 [Member] \| Supplier Concentration Risk [Member] \| Purchase [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	32.00%	23.00%
Supplier 2 [Member] \| Supplier Concentration Risk [Member] \| Purchase [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	19.00%	18.00%
Supplier 3 [Member] \| Supplier Concentration Risk [Member] \| Purchase [Member]
Concentration Risk [Line Items]
Concentration risk, percentage		16.00%
Supplier 4 [Member] \| Supplier Concentration Risk [Member] \| Purchase [Member]
Concentration Risk [Line Items]
Concentration risk, percentage		14.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Apr. 01, 2022	Feb. 15, 2022	Apr. 15, 2020	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Preferred stock, par value				$ 0.0001	$ 0.0001
Reverse stock split, description			the Company effected a 1-for-10 reverse stock split (the “Reverse Split”) of its issued and outstanding common stock.
Subsequent Event [Member]
Subsequent Event [Line Items]
Aggregate preferred stock issued		$ 5,000,000
Preferred stock, par value		$ 1,000
Subsequent Event [Member] \| Amended articles of incorporation [Member]
Subsequent Event [Line Items]
Reverse stock split, description	effect a reverse stock split of the Company’s outstanding shares of common stock, par value $0.0001 per share, by a ratio between 1-for-100 and 1-for-200
Subsequent Event [Member] \| Series F Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock, par value		$ 0.0001
Issuance of common stock upon conversion of preferred stock		12,500,000
Conversion price		$ 0.20
Subsequent Event [Member] \| Series G Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock, par value		$ 0.0001
Issuance of common stock upon conversion of preferred stock		12,500,000
Conversion price		$ 0.20