LifeMD (LFMD) 10-Q10 Nov 222022 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2022	Nov. 09, 2022
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-39785
Entity Registrant Name	LIFEMD, INC.
Entity Central Index Key	0000948320
Entity Tax Identification Number	76-0238453
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	236 Fifth Avenue
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10001
City Area Code	(866)
Local Phone Number	351-5907
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		31,449,735
Common Stock, par value $.01 per share
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	LFMD
Security Exchange Name	NASDAQ
8.875% Series A Cumulative Perpetual Preferred Stock, par value $0.0001 per share
Title of 12(b) Security	8.875% Series A Cumulative Perpetual Preferred Stock, par value $0.0001 per share
Trading Symbol	LFMDP
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current Assets
Cash	$ 5,836,823	$ 41,328,039
Accounts receivable, net	2,538,118	980,055
Product deposit	108,051	203,556
Inventory, net	3,676,131	1,616,600
Other current assets	814,576	793,190
Total Current Assets	12,973,699	44,921,440
Non-current Assets
Equipment, net	533,561	233,805
Right of use asset, net	1,289,250	1,752,448
Capitalized software, net	7,991,836	2,995,789
Goodwill	5,654,665
Intangible assets, net	4,918,550	19,761
Total Non-current Assets	20,387,862	5,001,803
Total Assets	33,361,561	49,923,243
Current Liabilities
Accounts payable	10,797,544	9,059,214
Accrued expenses	11,082,354	11,595,605
Notes payable, net		63,400
Current operating lease liabilities	702,237	607,490
Deferred revenue	2,353,152	1,499,880
Total Current Liabilities	24,935,287	22,825,589
Long-term Liabilities
Noncurrent operating lease liabilities	705,702	1,178,544
Contingent consideration	3,120,250	100,000
Purchase price payable	1,517,381
Total Liabilities	30,278,620	24,104,133
Commitments and Contingencies (Note 9)
Mezzanine Equity
Preferred Stock, $0.0001 par value; 5,000,000 shares authorized Series B Preferred Stock, $0.0001 par value; 5,000 shares authorized, 3,500 and 3,500 shares issued and outstanding, liquidation value approximately $1,272 and $1,175 per share as of September 30, 2022 and December 31, 2021, respectively	4,451,137	4,110,822
Stockholders’ (Deficit) Equity
Series A Preferred Stock, $0.0001 par value; 1,610,000 shares authorized, 1,400,000 shares issued and outstanding, liquidation value approximately, $27.27 and $25.62 per share as of September 30, 2022 and December 31, 2021, respectively	140	140
Common stock, $0.01 par value; 100,000,000 shares authorized, 31,457,775 and 30,704,434 shares issued, 31,354,735 and 30,601,394 outstanding as of September 30, 2022 and December 31, 2021, respectively	314,578	307,045
Additional paid-in capital	177,131,586	164,517,634
Accumulated deficit	(177,851,083)	(141,921,085)
Treasury stock, 103,040 and 103,040 shares, at cost	(163,701)	(163,701)
Total LifeMD, Inc. Stockholders’ (Deficit) Equity	(568,480)	22,740,033
Non-controlling interest	(799,716)	(1,031,745)
Total Stockholders’ (Deficit) Equity	(1,368,196)	21,708,288
Total Liabilities, Mezzanine Equity and Stockholders’ (Deficit) Equity	$ 33,361,561	$ 49,923,243

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Preferred stock, at par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Series A Preferred Stock, at par value	$ 0.0001
Series A Preferred Stock, shares authorized	5,000,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	31,457,775	30,704,434
Common stock, shares outstanding	31,354,735	30,601,394
Treasury stock, shares	103,040	103,040
Series B Preferred Stock [Member]
Preferred stock, at par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000	5,000
Preferred stock, shares issued	3,500	3,500
Preferred stock, shares outstanding	3,500	3,500
Preferred stock, liquidation value	$ 1,272	$ 1,175
Series A Preferred Stock [Member]
Series A Preferred Stock, at par value	$ 0.0001	$ 0.0001
Series A Preferred Stock, shares authorized	1,610,000	1,610,000
Series A Preferred Stock, shares issued	1,400,000	1,400,000
Series A Preferred Stock, shares outstanding	1,400,000	1,400,000
Series A Preferred Stock, liquidation value	$ 27.27	$ 25.62

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues
Total revenues, net	$ 31,412,469	$ 24,947,199	$ 90,913,804	$ 65,458,922
Cost of revenues
Total cost of revenues	4,716,842	5,096,487	14,600,328	12,427,764
Gross profit	26,695,627	19,850,712	76,313,476	53,031,158
Expenses
Selling and marketing expenses	17,200,859	20,293,935	60,928,649	61,372,815
General and administrative expenses	12,476,760	10,695,663	38,029,907	28,194,305
Goodwill impairment charge			2,735,000
Other operating expenses	1,525,645	818,404	4,804,623	2,264,257
Customer service expenses	1,488,428	505,880	3,428,098	1,274,392
Development costs	821,636	128,134	1,951,039	561,793
Total expenses	33,513,328	32,442,016	111,877,316	93,667,562
Operating loss	(6,817,701)	(12,591,304)	(35,563,840)	(40,636,404)
Interest expense, net	(132,235)	(1,824,777)	(432,405)	(2,866,150)
Change in fair value of contingent consideration	(248,000)		2,487,000
Gain on debt forgiveness			63,400	184,914
Net loss	(7,197,936)	(14,416,081)	(33,445,845)	(43,317,640)
Net income (loss) attributable to non-controlling interest	83,737	(62,706)	154,464	(531,182)
Net loss attributable to LifeMD, Inc.	(7,281,673)	(14,353,375)	(33,600,309)	(42,786,458)
Preferred stock dividends	(776,563)		(2,329,688)
Net loss attributable to LifeMD, Inc. common stockholders	$ (8,058,236)	$ (14,353,375)	$ (35,929,997)	$ (42,786,458)
Basic loss per share attributable to LifeMD, Inc. common stockholders	$ (0.26)	$ (0.54)	$ (1.17)	$ (1.66)
Diluted loss per share attributable to LifeMD, Inc. common stockholders	$ (0.26)	$ (0.54)	$ (1.17)	$ (1.66)
Weighted average number of common shares outstanding:
Basic	30,935,643	26,684,591	30,830,533	25,820,478
Diluted	30,935,643	26,684,591	30,830,533	25,820,478
Telehealth Revenue [Member]
Revenues
Total revenues, net	$ 21,365,178	$ 18,540,897	$ 66,231,202	$ 47,623,822
Cost of revenues
Total cost of revenues	4,502,919	4,969,306	14,042,112	12,113,336
WorkSimpli Revenue [Member]
Revenues
Total revenues, net	10,047,291	6,406,302	24,682,602	17,835,100
Cost of revenues
Total cost of revenues	$ 213,923	$ 127,181	$ 558,216	$ 314,428

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' (Deficit) Equity (Unaudited) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2020		$ 234,337	$ 77,779,370	$ (80,151,905)	$ (163,701)	$ (2,301,899)	$ (2,175,687)	$ (4,477,586)
Beginning balance, shares at Dec. 31, 2020		23,433,663
Stock compensation expense		$ 12,038	2,313,737			2,325,775		2,325,775
Stock compensation expense, shares		1,203,750
Cashless exercise of stock options		$ 6,089	(6,089)
Cashless exercise of stock options, shares		608,905
Exercise of stock options		$ 300	23,700			24,000		24,000
Exercise of stock options, shares		30,000
Sale of stock in private placement, net		$ 6,087	13,489,183			13,495,270		13,495,270
Sale of stock in private placement, net, shares		608,696
Distribution to non-controlling interest							(36,000)	(36,000)
Purchase of additional membership interest of WSS			(377,419)			(377,419)	(66,603)	(444,022)
Adjustment of noncontrolling interest for additional investment			(1,636,875)			(1,636,875)	1,780,897	144,022
Net (loss) income				(11,602,383)		(11,602,383)	(270,503)	(11,872,886)
Ending balance, value at Mar. 31, 2021		$ 258,851	91,585,607	(91,754,288)	(163,701)	(73,531)	(767,896)	(841,427)
Ending balance, shares at Mar. 31, 2021		25,885,014
Beginning balance, value at Dec. 31, 2020		$ 234,337	77,779,370	(80,151,905)	(163,701)	(2,301,899)	(2,175,687)	(4,477,586)
Beginning balance, shares at Dec. 31, 2020		23,433,663
Net (loss) income								(43,317,640)
Sale of common stock under ATM		$ 493,481
Sale of common stock under ATM, shares		70,786
Ending balance, value at Sep. 30, 2021		$ 268,630	105,275,494	(122,938,363)	(163,701)	(17,557,940)	(1,100,575)	(18,658,515)
Ending balance, shares at Sep. 30, 2021		26,862,975
Beginning balance, value at Mar. 31, 2021		$ 258,851	91,585,607	(91,754,288)	(163,701)	(73,531)	(767,896)	(841,427)
Beginning balance, shares at Mar. 31, 2021		25,885,014
Stock compensation expense		$ 300	2,547,000			2,547,300		2,547,300
Stock compensation expense, shares		30,000
Cashless exercise of stock options		$ 2,641	(2,641)
Cashless exercise of stock options, shares		264,142
Exercise of stock options		$ 3,910	738,840			742,750		742,750
Exercise of stock options, shares		391,000
Distribution to non-controlling interest							(36,000)	(36,000)
Net (loss) income				(16,830,700)		(16,830,700)	(197,973)	(17,028,673)
Exercise of warrants		$ 657	311,342			311,999		311,999
Exercise of warrants, shares		65,684
Warrants issued for debt instruments			6,270,710			6,270,710		6,270,710
Ending balance, value at Jun. 30, 2021		$ 266,359	101,450,858	(108,584,988)	(163,701)	(7,031,472)	(1,001,869)	(8,033,341)
Ending balance, shares at Jun. 30, 2021		26,635,840
Stock compensation expense		$ 300	3,110,516			3,110,816		3,110,816
Stock compensation expense, shares		30,000
Exercise of stock options		$ 300	53,700			54,000		54,000
Exercise of stock options, shares		30,000
Distribution to non-controlling interest							(36,000)	(36,000)
Net (loss) income				(14,353,375)		(14,353,375)	(62,706)	(14,416,081)
Exercise of warrants		$ 963	167,647			168,610		168,610
Exercise of warrants, shares		96,349
Sale of common stock under ATM		$ 708	492,773			493,481		493,481
Sale of common stock under ATM, shares		70,786
Ending balance, value at Sep. 30, 2021		$ 268,630	105,275,494	(122,938,363)	(163,701)	(17,557,940)	(1,100,575)	(18,658,515)
Ending balance, shares at Sep. 30, 2021		26,862,975
Beginning balance, value at Dec. 31, 2021	$ 140	$ 307,045	164,517,634	(141,921,085)	(163,701)	22,740,033	(1,031,745)	21,708,288
Beginning balance, shares at Dec. 31, 2021	1,400,000	30,704,434
Stock compensation expense		$ 1,475	4,471,306			4,472,781		4,472,781
Stock compensation expense, shares		147,500
Cashless exercise of stock options		$ 255	(255)
Cashless exercise of stock options, shares		25,535
Distribution to non-controlling interest							(36,000)	(36,000)
Net (loss) income				(13,299,675)		(13,299,675)	24,726	(13,274,949)
Exercise of warrants		$ 220	38,280			38,500		38,500
Exercise of warrants, shares		22,000
Series A Preferred Stock Dividend				(776,563)		(776,563)		(776,563)
Ending balance, value at Mar. 31, 2022	$ 140	$ 308,995	169,026,965	(155,997,323)	(163,701)	13,175,076	(1,043,019)	12,132,057
Ending balance, shares at Mar. 31, 2022	1,400,000	30,899,469
Beginning balance, value at Dec. 31, 2021	$ 140	$ 307,045	164,517,634	(141,921,085)	(163,701)	22,740,033	(1,031,745)	21,708,288
Beginning balance, shares at Dec. 31, 2021	1,400,000	30,704,434
Sale of common stock under ATM								58,500,000
Ending balance, value at Jun. 30, 2022	$ 140	$ 309,899	173,157,467	(169,792,847)	(163,701)	3,510,958	(1,033,018)	2,477,940
Ending balance, shares at Jun. 30, 2022	1,400,000	30,989,869
Beginning balance, value at Dec. 31, 2021	$ 140	$ 307,045	164,517,634	(141,921,085)	(163,701)	22,740,033	(1,031,745)	$ 21,708,288
Beginning balance, shares at Dec. 31, 2021	1,400,000	30,704,434
Exercise of stock options, shares								29,691
Net (loss) income								$ (33,445,845)
Ending balance, value at Sep. 30, 2022	$ 140	$ 314,578	177,131,586	(177,851,083)	(163,701)	(568,480)	(799,716)	(1,368,196)
Ending balance, shares at Sep. 30, 2022	1,400,000	31,457,775
Beginning balance, value at Mar. 31, 2022	$ 140	$ 308,995	169,026,965	(155,997,323)	(163,701)	13,175,076	(1,043,019)	12,132,057
Beginning balance, shares at Mar. 31, 2022	1,400,000	30,899,469
Stock compensation expense			4,041,006			4,041,006		$ 4,041,006
Stock compensation expense, shares
Exercise of stock options		$ 904	89,496			90,400		$ 90,400
Exercise of stock options, shares		90,400
Distribution to non-controlling interest							(36,000)	(36,000)
Net (loss) income				(13,018,962)		(13,018,962)	46,001	(12,972,961)
Series A Preferred Stock Dividend				(776,562)		(776,562)		(776,562)
Ending balance, value at Jun. 30, 2022	$ 140	$ 309,899	173,157,467	(169,792,847)	(163,701)	3,510,958	(1,033,018)	2,477,940
Ending balance, shares at Jun. 30, 2022	1,400,000	30,989,869
Stock compensation expense		$ 637	3,335,576			3,336,213		3,336,213
Stock compensation expense, shares		63,750
Cashless exercise of stock options		$ 42	(42)
Cashless exercise of stock options, shares		4,156
Distribution to non-controlling interest							(36,000)	(36,000)
Net (loss) income				(7,281,673)		(7,281,673)	83,737	$ (7,197,936)
Sale of common stock under ATM, shares								400,000
Series A Preferred Stock Dividend				(776,563)		(776,563)		$ (776,563)
Stock issued for legal settlement		$ 4,000	812,000			816,000		816,000
Stock issued for legal settlement, shares		400,000
Adjustment of membership interest in WorkSimpli			(173,415)			(173,415)	185,565	12,150
Ending balance, value at Sep. 30, 2022	$ 140	$ 314,578	$ 177,131,586	$ (177,851,083)	$ (163,701)	$ (568,480)	$ (799,716)	$ (1,368,196)
Ending balance, shares at Sep. 30, 2022	1,400,000	31,457,775

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (7,197,936)	$ (13,274,949)	$ (14,416,081)	$ (11,872,886)	$ (33,445,845)	$ (43,317,640)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount						2,090,236
Amortization of capitalized software					1,746,899	177,926
Amortization of intangibles	325,495		617		666,782	340,457
Accretion of consideration payable					172,741
Depreciation of fixed assets					117,008	2,865
Gain on debt forgiveness					(63,400)	(184,914)
Change in fair value of contingent consideration	248,000				(2,487,000)
Goodwill impairment charge					2,735,000
Operating lease payments					463,198	73,767
Stock issued for legal settlement					816,000
Stock compensation expense					11,850,000	7,983,891
Changes in Assets and Liabilities
Accounts receivable					(1,558,063)	(969,053)
Product deposit					95,505	(95,183)
Inventory					(2,052,363)	(322,836)
Other current assets					(21,386)	(534,479)
Change in operating lease liability					(378,095)	(68,085)
Deferred revenue					853,272	519,101
Accounts payable					1,827,103	(1,150,858)
Accrued expenses					(2,303,466)	8,195,255
Net cash used in operating activities					(20,966,110)	(27,259,550)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for capitalized software costs					(6,742,946)	(1,731,507)
Purchase of equipment					(378,877)	(70,105)
Purchase of intangible assets					(4,000,500)	(22,231)
Acquisition of business, net of cash acquired					(1,012,395)
Net cash used in investing activities					(12,134,718)	(1,823,843)
CASH FLOWS FROM FINANCING ACTIVITIES
Cash proceeds from private placement offering, net						13,495,270
Proceeds from issuance of debt instruments						15,000,000
Cash proceeds from sale of common stock under ATM						493,481
Cash proceeds from exercise of options					90,400	820,750
Cash proceeds from exercise of warrants					38,500	480,609
Preferred stock dividends					(2,329,688)
Adjustment of membership interest in WorkSimpli					12,150
Contingent consideration payment for ResumeBuild acquisition					(93,750)
Proceeds from notes payable						963,965
Repayment of notes payable						(1,494,784)
Purchase of membership interest of WSS						(300,000)
Distributions to non-controlling interest			(36,000)		(108,000)	(108,000)
Net cash (used in) provided by financing activities					(2,390,388)	29,351,291
Net (decrease) increase in cash					(35,491,216)	267,898
Cash at beginning of period		$ 41,328,039		$ 9,179,075	41,328,039	9,179,075	$ 9,179,075
Cash at end of period	$ 5,836,823		$ 9,446,973		5,836,823	9,446,973	$ 41,328,039
Cash paid for interest
Cash paid during the period for interest						120,062
Non-cash investing and financing activities
Cashless exercise of options					297	8,730
Consideration payable for Cleared acquisition					8,079,367
Consideration payable for ResumeBuild acquisition					500,000
Warrants issued for debt instruments						6,270,710
Principal of Paycheck protection Program loans forgiven					63,400	184,914
Additional purchase of membership interest in WSS issued in performance options						$ 144,002

NATURE OF THE ORGANIZATION AND

NATURE OF THE ORGANIZATION AND BUSINESS	9 Months Ended
NATURE OF THE ORGANIZATION AND BUSINESS	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF THE ORGANIZATION AND BUSINESS	NOTE 1 – NATURE OF THE ORGANIZATION AND BUSINESS Corporate History LifeMD, Inc. was formed in the State of Delaware on May 24, 1994, under its prior name, Immudyne, Inc. The Company changed its name to Conversion Labs, Inc. on June 22, 2018 and then subsequently, on February 22, 2021, it changed its name to LifeMD, Inc. Effective February 22, 2021, the trading symbol for the Company’s common stock, par value $ 0.01 On April 1, 2016, the original operating agreement of Immudyne PR LLC (“Immudyne PR”), a joint venture to market the Company’s immune support, skincare, and hair loss was amended and restated and the Company increased its ownership and voting interest in Immudyne PR to 78.2 100 In June 2018, the Company closed the strategic acquisition of 51 85.6 73.64 On January 18, 2022, the Company acquired Cleared Technologies, PBC, a Delaware public benefit corporation (“Cleared”), a rapidly growing nationwide allergy telehealth platform that provides personalized treatments for allergy, asthma, and immunology (See Note 3). Nature of Business The Company is a direct-to-patient telehealth technology company that provides a smarter, cost-effective, and convenient way for patients of its affiliated medical group to access healthcare. The Company believes that the traditional model of visiting a doctor’s office, receiving a physical prescription, visiting a local pharmacy, and returning to see a doctor for follow up care or prescription refills is inefficient, costly to patients, and discourages many patients from seeking much needed medical care. The U.S. healthcare system is undergoing a paradigm shift, due to new technologies and the emergence of direct-to-patient healthcare. Direct-to-patient telehealth technology companies, like the Company, connect consumers to affiliated, licensed, healthcare professionals for care across numerous indications, including primary care, men’s sexual health, and dermatology. The Company’s telehealth platform helps patients access their licensed providers for diagnoses, virtual care, and prescription medications, often delivered on a recurring basis. In addition to its telehealth prescription offerings, the Company sells over-the-counter (“OTC”) products. All products are available on a subscription or membership basis, where a patient can subscribe to receive regular shipments of prescribed medications or products. This creates convenience and often discounted pricing opportunities for patients and recurring revenue streams for the Company. The Company believes that brand innovation, customer acquisition, and service excellence form the heart of its business. As is exemplified with its first brand, ShapiroMD, it has built a full line of proprietary OTC products for male and female hair loss—including Food and Drug Administration (“FDA”) approved OTC minoxidil and an FDA-cleared medical device—and now a personalized telehealth platform offering that gives consumers access to virtual medical treatment from their providers and, when appropriate, a full line of oral and topical prescription medications for hair loss. The Company’s men’s brand, RexMD, currently offers access to provider-based treatment for erectile dysfunction, as well as treatment for other common men’s health issues, including premature ejaculation and hair loss. In the first quarter of 2021, the Company launched its newest brand, NavaMD, a tele-dermatology and skincare brand for women. The Company has built a platform that allows it to efficiently launch telehealth and wellness product lines wherever it determines there is a market need. Business and Subsidiary History In June 2018, Conversion Labs closed the strategic acquisition of 51 85.6 73.64 In early 2019, the Company launched a service-based business under the name Conversion Labs Media LLC (“CVLB Media”), a Puerto Rico limited liability company, which was to be used to run e-commerce marketing campaigns for other online businesses. However, this business initiative was terminated in early 2019 in order to focus on the core business, as well as on the expansion of telehealth opportunities. In May 2019, Conversion Labs Rx, LLC (“CVLB Rx”), a Puerto Rico limited liability company, signed a strategic partnership agreement with Specialty Medical Drugstore, Inc. (doing business as “GoGoMeds”). GoGoMeds is a nationwide pharmacy licensed to dispense prescription medications directly to consumers in all 50 states and the District of Columbia. However, since its inception, CVLB Rx did not conduct any business and CVLB Rx was dissolved on August 7, 2020. Additionally, Conversion Labs Asia Limited (“Conversion Labs Asia”), a Hong Kong company, had no activity during the three months and nine months ended September 30, 2022 and 2021. On January 18, 2022, the Company acquired Cleared, a rapidly growing nationwide allergy telehealth platform that provides personalized treatments for allergy, asthma, and immunology. Under the terms of the agreement, the Company acquired all outstanding shares of Cleared at closing in exchange for a $ 460,000 3.46 1.73 507,000 In February 2022, WorkSimpli closed on an Asset Purchase Agreement (the “ResumeBuild APA”) with East Fusion FZCO, a Dubai, UAE corporation (the “Seller”), whereby WorkSimpli acquired substantially all of the assets associated with the Seller’s business, offering subscription-based resume building software through software as a service online platforms (the “Acquisition”). WorkSimpli paid $ 4.0 500 thousand 15 62,500 Unless otherwise indicated, the terms “LifeMD,” “Company,” “we,” “us,” and “our” refer to LifeMD, Inc. (formerly known as Conversion Labs, Inc.), our wholly subsidiary LifeMD PR LLC (formerly Immudyne PR LLC, and “Conversion Labs PR”), a Puerto Rico limited liability company (“Conversion Labs PR”, or “CLPR”), Cleared, a Delaware public benefit corporation and our majority-owned subsidiary, WorkSimpli. The affiliated network of medical Professional Corporations and medical Professional Associations administratively led by LifeMD Southern Patient Medical Care, P.C., (“LifeMD PC”) is the Company’s affiliated, variable interest entity in which we hold a controlling financial interest. Unless otherwise specified, all dollar amounts are expressed in United States dollars. Partnerships On July 13, 2021, the Company, on behalf of its customers, entered into an agreement to engage Quest Diagnostics Incorporated (“Quest Diagnostics”) as the Company’s laboratory services provider to perform certain clinical laboratory diagnostic services based on orders submitted to Quest Diagnostics by licensed health care providers who are under contract with the Company and are authorized under U.S. federal or state law to order laboratory tests. Patients of LifeMD Inc.’s affiliated providers gain access to more than 150 of the most ordered laboratory tests at preferential prices, and which can be completed in the comfort, safety, and convenience of their home or office, or at any one of Quest Diagnostics’ 2,000 facilities. On August 4, 2021, the Company entered into a partnership agreement with Particle Health, a state-of-the-art, digital health company with a HIPAA-compliant technology platform that converts electronic medical records data into a user-friendly, Fast Healthcare Interoperability Resource (“FHIR”) format. Particle Health enables healthcare companies by offering simple, secure access to vital medical data. With Particle Health’s platform and patient consent, licensed affiliated medical providers on the LifeMD primary care platform gain instant access to comprehensive patient health records, therefore enabling best-in-class, personalized care through a deeper understanding of their patients’ medical histories. Liquidity The Company has funded operations in the past through the sales of its products, issuance of common and preferred stock, and through loans and advances. The Company’s continued operations are dependent upon obtaining an increase in its sale volumes and obtaining funding from third-party sources or the issuance of additional shares of common stock. On February 11, 2021, the Company consummated the closing of a private placement offering (the “February 2021 Offering”), whereby pursuant to the securities purchase agreement (the “February 2021 Purchase Agreement”) entered into by the Company and certain accredited investors on February 11, 2021, the Investors purchased 608,696 0.01 23 14.0 13.5 On June 1, 2021, the Company entered into a securities purchase agreement (the “June 1, 2021 Purchase Agreement”) with a financial institution (the “Purchaser”), pursuant to which the Company sold and issued: (i) a senior secured redeemable debenture (the “Debenture”) in the aggregate principal amount of $ 15.0 1,500,000 12.00 500,000 warrants were issued to the Purchaser upon closing with the remaining 1,000,000 warrants only issued to the Purchaser in increments of 500,000 if the Debenture remains outstanding for twelve and twenty four months, respectively, following the closing date of the June 1, 2021 Purchase Agreement. three years 15.0 15.0 On June 8, 2021, the Company filed a shelf registration statement on Form S-3 under the Securities Act of 1933, as amended (the “Securities Act”), which was declared effective on June 22, 2021 (the “2021 Shelf”). Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $ 150 60 70,786 493,481 58.5 59.5 32 In September 2021, the Company entered into two underwriting agreements (the “Preferred Underwriting Agreement” and “the Common Underwriting Agreement”) with B. Riley. Pursuant to the Preferred Underwriting Agreement, the Company agreed to sell 1,400,000 8.875 0.0001 25.00 210,000 3,833,334 500,000 0.01 6.00 55.3 15.0 The Company will pay cumulative distributions on the Series A Preferred Stock, from the date of original issuance, in the amount of $ 2.21875 8.875 25.00 Going Concern Evaluation As of September 30, 2022, the Company has an accumulated deficit approximating $ 178 The Company has a current cash balance of approximately $ 3.4 In order to mitigate the going concern issues, the Company has begun to implement strategies to strengthen revenues and improve operational efficiencies across the business and is significantly curtailing expenses. Additionally, the Company has $ 59.5 32

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and note disclosures required by accounting principles generally accepted in the United States (“U.S. GAAP”) for complete audited financial statements. The accompanying unaudited financial information should be read in conjunction with the audited consolidated financial statements, including the notes thereto, as of and for the year ended December 31, 2021, included in our 2021 Annual Report on Form 10-K filed with the SEC. The information furnished in this report reflects all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair presentation of our financial position, results of operations and cash flows for each period presented. The results of operations for the three and nine months ended September 30, 2022 are not necessarily indicative of the results for the year ending December 31, 2022 or for any future period. Principles of Consolidation The Company evaluates the need to consolidate affiliates based on standards set forth in Accounting Standards Codification (“ASC”) 810, Consolidation The consolidated financial statements include the accounts of the Company, and its wholly owned subsidiary, LifeMD PR, Cleared, its majority owned subsidiary, WorkSimpli, and LifeMD PC, the Company’s affiliated, variable interest entity in which we hold a controlling financial interest. During the year ended December 31, 2021, the Company purchased an additional 34.6 85.6 73.64 All significant intercompany transactions and balances have been eliminated in consolidation. Cash and Cash Equivalents Highly liquid investments with a maturity of three months or less when purchased are considered to be cash equivalents. As of September 30, 2022 and December 31, 2021, there were no cash equivalents. The Company maintains deposits in financial institutions in excess of amounts guaranteed by the Federal Deposit Insurance Corporation. Cash and cash equivalents are maintained at financial institutions, and at times, balances may exceed federally insured limits. We have not experienced any losses related to these balances. Variable Interest Entities In accordance with ASC 810, Consolidation The Company determined that the LifeMD PC entity, the Company’s affiliated network of medical Professional Corporations and medical Professional Associations administratively led by LifeMD Southern Patient Medical Care, P.C., is a VIE and subject to consolidation. LifeMD PC and the Company do not have any stockholders in common. LifeMD PC is owned by licensed physicians, and the Company maintains a managed service agreement with LifeMD PC whereby we provide all non-clinical services to LifeMD PC. The Company determined that it is the primary beneficiary of LifeMD PC and must consolidate, as we have both the power to direct the activities of LifeMD PC that most significantly impact the economic performance of the entity and we have the obligation to absorb the losses. As a result, the Company presents the financial position, results of operations, and cash flows of LifeMD PC as part of the consolidated financial statements of the Company. There is no non-controlling interest upon consolidation of LifeMD PC. Total revenue and net loss for LifeMD PC was approximately $ 124 1.0 124 3.9 Use of Estimates The Company prepares its unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Some of the more significant estimates required to be made by management include the determination of reserves for accounts receivable, returns and allowances, the valuation of inventory, and stockholders’ equity-based transactions. Actual results could differ from those estimates. Reclassifications Certain reclassifications have been made to conform the prior year’s data to the current presentation. These reclassifications have no effect on previously reported operating loss, stockholders’ deficit, or cash flows. Given the increase in the Company’s software business and to conform the Company’s presentation of operating results to industry standards, the Company has changed their categories for reporting operations and, as a result, the Company has made reclassifications to the prior year presentation in order to conform it to the current periods’ presentation. The reclassifications include ($ 3,026 126,437 Revenue Recognition The Company records revenue under the adoption of ASC 606, Revenue from Contracts with Customers 1. Identify the contract 2. Identify performance obligations 3. Determine the transaction price 4. Allocate the transaction price 5. Recognize revenue For the Company’s product-based contracts with customers, the Company has determined that there is one performance obligation, which is the delivery of the product; this performance obligation is transferred at a discrete point in time. The Company generally records sales of finished products once the customer places and pays for the order, with the product being simultaneously shipped by a third-party fulfillment service provider; in limited cases, the customer does not obtain control until the product reaches the customer’s delivery site; in these limited cases, recognition of revenue should be deferred until that time, however, the Company does not have a process to properly record the recognition of revenue if orders are not immediately shipped, and deems the impact to be immaterial. In all cases, delivery is considered to have occurred when the customer obtains control, which is usually commensurate upon shipment of the product. In the case of its product-based contracts, the Company provides a subscription sensitive service based on the recurring shipment of products. The Company records the related revenue under the subscription agreements subsequent to receiving the monthly product order, recording the revenue at the time it fulfills the shipment obligation to the customer. For its product-based contracts with customers, the Company records an estimate for provisions of discounts, returns, allowances, customer rebates, and other adjustments for its product shipments; this estimate is reflected as contra revenues in arriving at reported net revenues. The Company’s discounts and customer rebates are known at the time of sale; correspondingly, the Company reduces gross product sales for such discounts and customer rebates. The Company estimates customer returns and allowances based on information derived from historical transaction detail and accounts for such provisions as contra revenue during the same period in which the related revenues are earned. The Company has determined that the population of its product-based contracts with customers are homogenous, supporting the ability to record estimates for returns and allowances to be applied to the entire product-based portfolio population. Customer discounts, returns, and rebates on telehealth revenues approximated $ 1.1 871 4.2 3.5 The Company, through its majority-owned subsidiary WorkSimpli, offers a subscription-based service providing a suite of software applications to its subscribers, principally on a monthly subscription basis. The software suite allows the subscriber/user to convert almost any type of document to another electronic form of editable document, providing ease of editing. For these subscription-based contracts with customers, the Company offers an initial 14-day trial period which is billed at $ 1.95 2.4 1.5 710 377 1.7 1.6 For the three and nine months ended September 30, 2022 and 2021, the Company had the following disaggregated revenue: SCHEDULE OF DISAGGREGATED REVENUE Three Months Ended September 30, Nine Months Ended September 30, 2022 % 2021 % 2022 % 2021 % Telehealth revenue $ 21,365,178 68 % $ 18,540,897 74 % $ 66,231,202 73 % $ 47,623,822 73 % WorkSimpli revenue 10,047,291 32 % 6,406,302 26 % 24,682,602 27 % 17,835,100 27 % Total net revenue $ 31,412,469 100 % $ 24,947,199 100 % $ 90,913,804 100 % $ 65,458,922 100 % Deferred Revenues The Company records deferred revenues when cash payments are received or due in advance of its performance. The Company’s deferred revenues relate to payments received for the in-process monthly or yearly contracts with customers and a portion attributable to the yet to be recognized initial 14-day trial period collections. SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Beginning of period $ 1,992,502 $ 1,381,938 $ 1,499,880 $ 916,880 Additions 9,346,553 6,020,061 23,567,740 17,233,084 Revenue recognized (8,985,903 ) (5,966,018 ) (22,714,468 ) (16,713,983 ) End of period $ 2,353,152 $ 1,435,981 $ 2,353,152 $ 1,435,981 Leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use (“ROU”) assets are included in right-of-use assets, net on the unaudited condensed consolidated balance sheets. The current and long-term components of operating lease liabilities are included in the current operating lease liabilities and noncurrent operating lease liabilities, respectively, on the unaudited condensed consolidated balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. Certain leases may include options to extend or terminate the lease. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded in the balance sheet. Accounts Receivable Accounts receivable principally consist of amounts due from third-party merchant processors, who process our subscription revenues; the merchant accounts balance receivable represents the charges processed by the merchants that have not yet been deposited with the Company. The unsettled merchant receivable amount normally represents processed sale transactions from the final one to three days of the month, with collections being made by the Company within the first week of the following month. Management determines the need, if any, for an allowance for future credits to be granted to customers, by regularly evaluating aggregate customer refund activity, coupled with the consideration and current economic conditions in its evaluation of an allowance for future refunds and chargebacks. As of September 30, 2022 and December 31, 2021, the reserve for sales returns and allowances was approximately $ 344 477 Inventory As of September 30, 2022 and December 31, 2021, inventory primarily consisted of finished goods related to the Company’s OTC products included in the telehealth revenue section of the table above. Inventory is maintained at the Company’s third-party warehouse location in Wyoming and at various Amazon fulfillment centers. The Company also maintains inventory at a company owned warehouse in Pennsylvania. Inventory is valued at the lower of cost or net realizable value, with cost determined on an average cost basis. Management compares the cost of inventory with the net realizable value and an allowance is made for writing down inventory to net realizable, if lower. As of September 30, 2022 and December 31, 2021, the Company recorded an inventory reserve in the amount of $ 44 57 As of September 30, 2022 and December 31, 2021, the Company’s inventory consisted of the following: SUMMARY OF INVENTORY September 30, December 31, 2022 2021 Finished Goods - Products $ 2,829,053 $ 1,592,654 Raw materials and packaging components 891,399 81,427 Inventory reserve (44,321 ) (57,481 ) Total Inventory - net $ 3,676,131 $ 1,616,600 Product Deposit Many of our vendors require deposits when a purchase order is placed for goods or fulfillment services. These deposits typically range from 10 33 108 204 582 511 Capitalized Software Costs The Company capitalizes certain internal payroll costs and third-party costs related to internally developed software and amortizes these costs using the straight-line method over the estimated useful life of the software, generally three years. The Company does not sell internally developed software other than through the use of subscription service. Certain development costs not meeting the criteria for capitalization, in accordance with ASC 350-40 , Internal-Use Software 10.3 3.6 Goodwill and Intangible Assets Goodwill represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired in a business combination. Goodwill is not amortized but is tested for impairment annually or more frequently, if events or changes in circumstances indicate that the asset may be impaired. Goodwill in the amount of $ 8.4 2.7 related to a decline in the estimated fair value of Cleared as a result of a decline in the Cleared financial projections Other intangible assets are amortized over their estimated lives using the straight-line method. Costs incurred to renew or extend the term of recognized intangible assets are capitalized and amortized over the useful life of the asset. Impairment of Long-Lived Assets Long-lived assets include equipment, capitalized software, and intangible assets subject to amortization. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If such assets are considered to be impaired, an impairment is recognized as the amount by which the carrying amount of the assets exceeds the estimated fair values of the assets. As of September 30, 2022 and December 31, 2021, the Company determined that no events or changes in circumstances existed that would indicate any impairment of its long-lived assets. Paycheck Protection Program During the year ended December 31, 2020, the Company received aggregate loan proceeds in the amount of approximately $ 249,000 1 During the nine months ended September 30, 2022 and 2021, the Company had a total of $ 63,400 184,914 63,400 Income Taxes The Company files corporate federal, state, and local tax returns. LifeMD PR and WorkSimpli file tax returns in Puerto Rico. Both are limited liability companies and file separate tax returns with any tax liabilities or benefits passing through to its members. The Company records current and deferred taxes in accordance with ASC 740, Accounting for Income Taxes i.e. Stock-Based Compensation The Company follows the provisions of ASC 718, Share-Based Payment Earnings (Loss) Per Share Basic earnings (loss) per common share (“EPS”) is based on the weighted average number of shares outstanding during each period presented. Convertible securities, warrants, and options to purchase common stock are included as common stock equivalents only when dilutive. Potential common stock equivalents are excluded from dilutive earnings per share when the effects would be antidilutive. The Company follows the provisions of ASC 260, Diluted Earnings per Share The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive, even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Series B Preferred Stock 1,369,581 1,229,581 1,334,421 1,195,446 Restricted Stock Units (RSUs) 1,830,750 996,375 1,563,000 569,417 Stock options 4,007,698 4,170,900 4,214,609 4,193,100 Warrants 3,859,638 3,888,438 3,859,638 3,807,899 Potentially dilutive securities 11,067,667 10,285,294 10,971,668 9,765,862 Segment Data Our portfolio of brands are included within two operating segments: Telehealth and WorkSimpli. We believe our current segments and brands within our segments complement one another and position us well for future growth. Segment operating results are reviewed by the chief operating decision maker to make determinations about resources to be allocated and to assess performance. Other factors, including type of business, revenue recognition and operating results, are reviewed in determining the Company’s operating segments. Fair Value of Financial Instruments The carrying value of the Company’s financial instruments, including cash, accounts receivable, accounts payable, accrued expenses, and the face amount of notes payable approximate fair value for all periods presented. Concentrations of Risk The Company monitors its positions with, and the credit quality of, the financial institutions with which it invests. The Company, at times, maintains balances in various operating accounts in excess of federally insured limits. We are dependent on certain third-party manufacturers and pharmacies, although we believe that other contract manufacturers or third-party pharmacies could be quickly secured if any of our current manufacturers or pharmacies cease to perform adequately. As of September 30, 2022, we utilized four (4) suppliers for fulfillment services, seven (7) suppliers for manufacturing finished goods, four (4) suppliers for packaging, bottling, and labeling, and three (3) suppliers for prescription medications. As of December 31, 2021, we utilized four (4) suppliers for fulfillment services, six (6) suppliers for manufacturing finished goods and four (4) suppliers for packaging, bottling, and labeling. Recently Issued Accounting Pronouncements In October 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2021-08, Business Combinations (Topic 805); Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Revenue from Contracts with Customers Other Recent Accounting Pronouncements All other accounting standards updates that have been issued or proposed by the FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
ACQUISITIONS	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	NOTE 3 – ACQUISITIONS On January 18, 2022, the Company completed the acquisition of Cleared. Cleared is a transformational addition to the Company’s growing portfolio of telehealth capabilities which moves us beyond treating lifestyle conditions into chronic conditions with large addressable market demand. The Company accounted for the transaction using the acquisition method in accordance with ASC 805, Business Combinations he results of Cleared are included within the consolidated financial statements commencing on the acquisition date. The purchase price was approximately $ 9.1 1.0 3.0 5.1 72.8 The Company, with the assistance of a third-party valuation expert, estimated the fair value of the acquired tangible and identifiable intangible assets using significant estimates such as revenue projections. The following table summarizes the acquisition date fair values of assets acquired and liabilities assumed: SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES Purchase price, net of cash acquired $ 9,091,762 Less: Intangible assets 1,065,071 Inventory 7,168 Fixed assets 37,888 Accounts payable and other current liabilities (408,030 ) Goodwill $ 8,389,665 The purchase price and purchase price allocation for Cleared was finalized as of September 30, 2022 with no significant changes to preliminary amounts. Based on the final purchase price allocation, the aggregate goodwill recognized was $ 8.4 The amount allocated to goodwill and intangible assets reflects the benefits the Company expects to realize from the growth of the acquisition’s operations. The pro forma financial information, assuming the acquisition had taken place on January 1, 2021, as well as the revenue and earnings generated during the period after the acquisition date, were not material for separate disclosure and, accordingly, have not been presented. During the three and nine months ended September 30, 2022, the Company recorded an increase of $ 248 2.5 2.7 In February 2022, WorkSimpli closed on the ResumeBuild APA to purchase the related intangible assets associated with the ResumeBuild brand. The purchase price was $ 4.5 million, including cash paid upfront of $ 4.0 50 0 thousand Business Combinations 15 62,500

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	NOTE 4 – GOODWILL AND INTANGIBLE ASSETS As of September 30, 2022 and December 31, 2021, the Company’s goodwill balance related to the Cleared acquisition was $ 5.7 0 2.7 As of September 30, 2022 and December 31, 2021, the Company has the following amounts related to amortizable intangible assets: SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS September 30, December 31, Amortizable 2022 2021 Life Amortizable Intangible Assets: ResumeBuild brand 4,500,000 - 5 years Customer relationship asset 1,006,840 1,006,840 3 years Cleared trade name 133,339 - 5 years Cleared developed technology 12,920 - 1 year Cleared customer relationships 918,812 - 10 years Purchased licenses 200,000 200,000 10 years Website domain name 22,731 22,231 3 years Less: accumulated amortization ( 1,876,092 ) ( 1,209,310 ) Total net amortizable intangible assets $ 4,918,550 $ 19,761 The aggregate amortization expense of the Company’s intangible assets for the three months ended September 30, 2022 and 2021 was $ 325,495 617 666,782 340,457 259,762 1.0 200,000 92,000

ACCRUED EXPENSES

ACCRUED EXPENSES	9 Months Ended
ACCRUED EXPENSES	Sep. 30, 2022
Payables and Accruals [Abstract]
ACCRUED EXPENSES	NOTE 5 – ACCRUED EXPENSES As of September 30, 2022 and December 31, 2021, the Company has the following amounts related to accrued expenses: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES September 30, December 31, 2022 2021 Accrued selling and marketing expenses $ 3,152,143 $ 4,981,453 Accrued compensation 1,437,560 1,657,843 Accrued dividends payable 776,563 871,476 Sales tax payable 2,401,583 2,000,000 Purchase price payable 1,674,469 - Other accrued expenses 1,640,036 2,084,833 Total accrued expenses $ 11,082,354 $ 11,595,605

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
NOTES PAYABLE	Sep. 30, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE PPP Loan and Forgiveness In June 2020, the Company and its subsidiaries received three loans in the aggregate amount of approximately $ 249 1.0 The proceeds of the PPP Loan must be used for payroll costs, lease payments on agreements entered into before February 15, 2020, and utility payments under lease agreements entered into before February 1, 2020. At least 60% of the proceeds must be used for payroll costs and certain other expenses, and no more than 40% may be used on non-payroll expenses 63,400 184,914 63,400 Total interest expense on notes payable, inclusive of amortization of debt discounts, amounted to $ 0 0 10,647

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
STOCKHOLDERS’ EQUITY	Sep. 30, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 7 – STOCKHOLDERS’ EQUITY The Company has authorized the issuance of up to 100,000,000 0.01 5,000,000 0.0001 5,000 1,610,000 3,385,000 On June 8, 2021, the Company filed the 2021 Shelf. Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $ 150 60 59.5 32 Options and Warrants During the nine months ended September 30, 2022, the Company issued an aggregate of 29,691 During the nine months ended September 30, 2022, the Company issued an aggregate of 90,400 90,400 During the nine months ended September 30, 2022, the Company issued an aggregate of 22,000 38,500 Membership Interest Purchase Agreement On July 31, 2019, the Company entered into a certain membership interest purchase agreement (the “MIPA”) by and between the Company; Conversion Labs PR (now “LifeMD PR”), a majority owned subsidiary; Taggart International Trust, an entity controlled by the Company’s Chief Executive Officer, Mr. Justin Schreiber; and American Nutra Tech LLC, a company controlled by its Chief Innovation and Marketing Officer, Mr. Stefan Galluppi (Mr. Schreiber, Taggart International Trust, Mr. Galluppi, and American Nutra Tech LLC each a “Related Party” and collectively, the “Related Parties”). Pursuant to the MIPA, the Company purchased 21.83333 100 As consideration for the Company’s purchase of the Remaining Interests from the Related Parties, Mr. Schreiber and Mr. Galluppi agreed to cancel all potential issuances of restricted stock and or options related to their employment with the Company, in exchange for the immediate issuance of 500,000 shares of the Company’s restricted common stock to each of Mr. Schreiber and Mr. Galluppi (the “Initial Issuances”) (equal to 1,000,000 shares in the aggregate). Mr. Schreiber and Mr. Galluppi were also entitled to additional issuances pursuant to certain milestones as follows: (i) 500,000 shares of the Company’s Common Stock to each of Mr. Schreiber and Mr. Galluppi ( 1,000,000 shares in the aggregate) on the business day following a consecutive ninety (90) day period, during which the Company’s Common Stock shall have traded at an average price per share equal to or higher than $ 2.50 (the “First Milestone”), and (ii) an additional 500,000 shares of the Company’s Common Stock to each of Mr. Schreiber and Mr. Galluppi ( 1,000,000 shares in the aggregate) following a consecutive ninety (90) day period during which the Common Stock shall have traded at an average price per share equal to or higher than $ 3.75 (the “Second Milestone” and, together with the First Milestones, the “Milestones”). Having achieved the Milestones, the Company, on December 9, 2020, issued an aggregate of 1,000,000 shares of the Company’s Common Stock to each of Mr. Schreiber and Mr. Galluppi (the “Milestone Shares”) ( 2,000,000 shares in the aggregate). The Company recorded an aggregate expense of $ 18,060,000 2,000,000 1,200,000 Common Stock Common Stock Transactions During the Nine Months Ended September 30, 2022 During the nine months ended September 30, 2022, the Company issued an aggregate of 211,250 Noncontrolling Interest For the three months ended September 30, 2022, net income attributed to the non-controlling interest amounted to $ 83,737 62,706 36,000 154,464 531,182 108,000 WorkSimpli Software Restructuring Transaction Effective January 22, 2021 (the “WSS Effective Date”), the Company consummated a transaction to restructure the ownership of WorkSimpli (the “WSS Restructuring”) and concurrently increased its ownership interest in WorkSimpli to 85.6%. To effect the WSS Restructuring the Company’s wholly-owned subsidiary Conversion Labs PR (now “LifeMD PR”), entered into a series of membership interest exchange agreements, pursuant to which, Conversion Labs PR exchanged that certain promissory note, dated May 8, 2019 with an outstanding balance of $ 375,823 37,531 Concurrently, in furtherance of the WSS Restructuring, Conversion Labs PR entered into two Membership Interest Purchase Agreements (the “Founding Members MIPAs”) with two founding members of WSS (the “Founding Members”) whereby Conversion Labs PR purchased from the Founding Members an aggregate of 2,183 225,000 In furtherance of the WSS Restructuring, Conversion Labs PR entered into a Membership Interest Purchase Agreement with WSS, (the “CVLB PR MIPA”), pursuant to which Conversion Labs PR purchased 12,000 membership interests of WSS for an aggregate purchase price of $ 300,000 The CVLB PR MIPA provides that the transaction may be completed in three (3) tranches, with a purchase price of $ 100,000 100,000 Following the consummation of the WSS Restructuring, Conversion Labs PR increased its ownership of WSS from 51 85.58 Concurrently with the WSS Restructuring, Conversion Labs PR entered into option agreements with Sean Fitzpatrick (the “Fitzpatrick Option Agreement”) and Varun Pathak (the “Pathak Option Agreement” and together with Fitzpatrick Option Agreement the “Option Agreements”), pursuant to which Conversion Labs PR granted options to purchase membership interest units of WSS. Upon vesting, the Fitzpatrick Options and the Pathak Options provide for the potential re-purchase of up to an additional 13.25 72.98 The Fitzpatrick Option Agreement grants Sean Fitzpatrick the option to purchase 10,300 1.00 2,500,000 4,000,000 8,000,000 The Pathak Option Agreement grants Varun Pathak the option to purchase 2,100 membership interest units of WSS for an exercise price of $ 1.00 2,500,000 4,000,000 8,000,000 On September 30, 2022, Sean Fitzpatrick and Varun Pathak exercised their options to purchase 10,300 2,100 1.00 85.58 73.64 Stock Options 2020 Equity Incentive Plan (the “2020 Plan”) On January 8, 2021, the Company approved the Company’s 2020 Plan. Approval of the 2020 Plan was included as Proposal 1 in the Company’s definitive proxy statement for its Special Meeting of Stockholders filed with the Securities and Exchange Commission on December 7, 2020. The 2020 Plan is administered by the Compensation Committee of the Board of Directors (the “Board”) and initially provided for the issuance of up to 1,500,000 150,000 On June 24, 2021, at the Annual Meeting of Stockholders, the stockholders of the Company approved an amendment to the 2020 Plan to increase the maximum number of shares of the Company’s common stock available for issuance under the 2020 Plan by 1,500,000 3,300,000 On June 16, 2022, at the Annual Meeting of Stockholders, the stockholders of the Company approved an amendment to the 2020 Plan to increase the maximum number of shares of the Company’s common stock available for issuance under the 2020 Plan by 1,500,000 4,800,000 1,265,885 The forms of award agreements to be used in connection with awards made under the 2020 Plan to the Company’s executive officers and non-employee directors are: ● Form of Non-Qualified Option Agreement (Non-Employee Director Awards) ● Form of Non-Qualified Option Agreement (Employee Awards); and ● Form of Restricted Stock Award Agreement. Previously, the Company had granted service-based stock options and performance-based stock options separate from the 2020 Plan. During the nine months ended September 30, 2022, the Company issued an aggregate of 332,000 4 5 The following is a summary of outstanding options activity under our 2020 Plan for the nine months ended September 30, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance, December 31, 2021 2,063,500 $ 4.57 21.02 8.04 $ 9.41 Granted 132,000 2.52 13.74 3.98 7.20 Cancelled/Forfeited/Expired (162,135 ) 5.08 13.74 8.40 8.99 Balance at September 30, 2022 2,033,365 $ 2.52 21.02 7.06 $ 9.30 Exercisable at December 31, 2021 636,229 $ 4.57 21.02 8.95 $ 9.18 Exercisable at September 30, 2022 1,154,107 $ 2.52 21.02 7.97 $ 9.41 The total fair value of the options granted was $ 833,030 0 4 135.65 691.48 0.90 3.60 1,402,130 1,638,354 7,916,419 4,886,737 3,834,429 The following is a summary of outstanding service-based options activity (prior to the establishment of our 2020 Plan above) for the nine months ended September 30, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance, December 31, 2021 1,658,733 $ 1.00 19.61 5.85 $ 5.45 Granted 50,000 4.12 4.26 4.12 Exercised (149,400 ) 1.00 2.00 0.19 1.23 Cancelled/Forfeited/Expired (120,000 ) 1.00 4.12 4.26 4.12 Balance at September 30, 2022 1,439,333 $ 1.00 19.61 5.88 $ 6.11 Exercisable December 31, 2021 1,019,164 $ 1.00 19.61 5.21 $ 3.60 Exercisable at September 30, 2022 1,087,719 $ 1.00 19.61 5.84 $ 5.04 The total fair value of the options granted was $ 205,995 0 4 420.16 1.37 493,097 635,220 3,102,607 1,590,878 1,571,712 59,000 29,691 90,400 The following is a summary of outstanding performance-based options activity for the nine months ended September 30, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance at December 31, 2021 535,000 $ 1.25 2.50 5.59 $ 1.60 Granted 150,000 4.12 3.26 4.12 Cancelled/Forfeited/Expired (150,000 ) 4.12 3.26 4.12 Balance at September 30, 2022 535,000 $ 1.25 2.50 4.84 $ 1.60 Exercisable December 31, 2021 100,000 $ 1.75 2.50 1.96 $ 2.01 Exercisable at September 30, 2022 100,000 $ 1.75 2.50 1.22 $ 2.01 The total fair value of the options granted was $ 617,980 0 3.5 444 1.37 105,797 0 105,797 317,391 173,397 Restricted Stock Units (RSUs) (under the 2020 Plan) The following is a summary of outstanding RSU activity under our 2020 Plan for the nine months ended September 30, 2022: SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE RSUs Outstanding Balance at December 31, 2021 375,375 Granted 1,047,500 Vested (172,125 ) Balance at September 30, 2022 1,250,750 The total fair value of the 1,047,500 3,071,940 702,598 232,268 4,862,048 2,273,756 589,431 172,125 111,250 RSUs (outside of 2020 Plan) The following is a summary of outstanding RSU activity outside of the 2020 Plan for the nine months ended September 30, 2022: SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE RSUs Outstanding Balance at December 31, 2021 600,000 Granted 60,000 Vested (80,000 ) Balance at September 30, 2022 580,000 The total fair value of the 60,000 215,400 225,279 0 5,072,421 1,163,978 0 80,000 50,000 Warrants The following is a summary of outstanding and exercisable warrants activity during the nine months ended September 30, 2022: SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE Warrants Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance at December 31, 2021 3,888,438 $ 1.40 12.00 5.85 $ 5.59 Exercised (22,000 ) 1.75 - 1.75 Cancelled/Forfeited/Expired (6,800 ) 2.00 - 2.00 Balance at September 30, 2022 3,859,638 $ 1.40 12.00 5.15 $ 5.61 Exercisable December 31, 2021 2,621,307 $ 1.40 12.00 6.36 $ 5.98 Exercisable September 30, 2022 3,760,906 $ 1.40 12.00 5.17 $ 5.66 Total compensation expense on the above warrants for services was $ 407,312 604,974 29,968 1,617,260 1,814,922 Stock-based Compensation The total stock-based compensation expense related to common stock issued for services, service-based stock options, performance-based stock options, warrants and RSUs amounted to $ 3,336,213 3,110,816 11,850,000 7,983,891 21,089,260

LEASES

LEASES	9 Months Ended
LEASES	Sep. 30, 2022
Leases
LEASES	NOTE 8 – LEASES The Company leases office space domestically under operating leases. The Company’s headquarters are located in New York, New York for which the lease expires in 2025. We operate a marketing and sales center in Huntington Beach, California for which the lease expires in 2023, a patient care center in Greenville, South Carolina for which the lease expires in 2024 and a warehouse and fulfillment center in Columbia, Pennsylvania for which the lease expires in 2023. The table below reconciles the undiscounted future minimum lease payments under the above noted operating leases to the total operating lease liabilities recognized on the consolidated balance sheet as of September 30, 2022: SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES Remainder of fiscal year 2022 $ 225,519 Fiscal year 2023 732,409 Fiscal year 2024 484,580 Fiscal year 2025 68,850 Less: imputed interest (103,419 ) Present value of operating lease liabilities $ 1,407,939 Operating lease expenses were $ 199,584 95,791 603,275 286,294 Supplemental cash flow information related to operating lease liabilities consisted of the following: SCHEDULE OF CASH FLOW RELATED TO OPERATING LEASE LIABILITIES September 30, 2022 2021 Cash paid for operating lease liabilities $ 517,871 $ 269,806 Supplemental balance sheet information related to operating lease liabilities consisted of the following: SCHEDULE OF BALANCE SHEETS RELATED TO OPERATING LEASE LIABILITIES September 30, 2022 December 31, 2021 Weighted average remaining lease term in years 3.05 3.75 Weighted average discount rate 7.16 % 7.15 % We have elected to apply the short-term lease exception to the warehouse space we lease in Lancaster, Pennsylvania. This lease has a term of 12 2,100 3,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 - COMMITMENTS AND CONTINGENCIES Royalty Agreements During 2016, Conversion Labs PR entered into a sole and exclusive license, royalty and advisory agreement with Pilaris Laboratories, LLC (“Pilaris”) relating to Pilaris’ PilarisMax shampoo formulation and conditioner. The term of the agreement will be the life of the US Patent held by Pilaris, ten years As consideration for granting Conversion Labs PR this license, Pilaris will receive on quarterly basis, 10 During 2018, the Company entered into a license agreement (the “Alphabet Agreement”) with M.ALPHABET, LLC (“Alphabet”), pursuant to which Alphabet agreed to license its PURPUREX business which consists of methods and compositions developed by Alphabet for the treatment of purpura, bruising, post-procedural bruising, and traumatic bruising (the “Product Line”). Pursuant to the license granted under the Alphabet Agreement, Conversion Labs PR obtains an exclusive license to incorporate (i) any intellectual property rights related to the Product Line and (ii) all designs, drawings, formulas, chemical compositions and specifications used or useable in the Product Line into one or more products manufactured, sold, and/or distributed by Alphabet for the treatment of purpura, bruising, post-procedural bruising and traumatic bruising and for all other fields of use or purposes (the “Licensed Product(s)”), and to make, have made, advertise, promote, market, sell, import, export, use, offer to sell, and distribute the Licensed Product(s) throughout the world with the exception of China, Hong Kong, Japan, and Australia (the “License”). The Company shall pay Alphabet a royalty equal to 13 Upon execution of the Alphabet Agreement, Alphabet was granted a 10 20,000 2.50 7,500,000 20,000 2.50 10,000,000 20,000 20,000,000 40,000 3.75 Purchase Commitments Many of the Company’s vendors require product deposits when a purchase order is placed for goods or fulfillment services related to inventory requirements. The Company’s history of product deposits with its inventory vendors, creates an implicit purchase commitment equaling the total expected product acceptance cost in excess of the product deposit. As of September 30, 2022 and December 31, 2021, the Company approximates its implicit purchase commitments to be $ 582 511 Legal Matters In the normal course of business operations, the Company may become involved in various legal matters. As of September 30, 2022, other than as set forth below, the Company’s management does not believe that there are any potential legal matters that could have an adverse effect on the Company’s consolidated financial position. On December 10, 2021, a purported breach of contract, breach of duty of good faith and fair dealing, unjust enrichment, quantum meruit, and fraud lawsuit, captioned Harborside Advisors LLC v. LifeMD, Inc. 1 i.e 200,000 5-for-1 10 1 i.e 200,000 5-for-1 5 5 i.e. 1,000,000 5-for-1 5,020,000 33,020,000 75,000 Harborside Advisors LLC v. LifeMD, Inc. Specialty Medical Drugstore, LLC D/B/A GoGoMeds v. LifeMD, Inc. 400 100 On December 10, 2021, a purported breach of contract, unjust enrichment, quantum meruit, and account stated lawsuit, captioned Specialty Medical Drugstore, LLC D/B/A GoGoMeds v. LifeMD, Inc. 273,859 273,859 Harborside Advisors LLC v. LifeMD, Inc. Specialty Medical Drugstore, LLC D/B/A GoGoMeds v. LifeMD, Inc. Specialty Medical Drugstore, LLC D/B/A GoGoMeds v. LifeMD, Inc., Harborside Advisors LLC v. LifeMD, Inc. 400 100 On February 28, 2022, a purported breach of contract lawsuit (with six counts of alleged breach, and indemnity reliance concerning reasonable costs and expenses), captioned William Blair LLC v. LifeMD, Inc. inter alia i.e. 1,000,000 The parties have exchanged written discovery requests and written responses. The Court ordered the completion of production of responsive documents by December 7, 2022 and scheduled a status hearing for December 14, 2022 to address discovery compliance and entry of a case management order.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 – RELATED PARTY TRANSACTIONS Chief Executive Officer Conversion Labs PR utilizes office space in Puerto Rico, which is subleased from Fried LLC, a third party, and incurs expense of approximately $ 3,000 0 15,000 0 67,500 Conversion Labs PR utilizes BV Global Fulfillment (“BV Global”), previously owned by a related person (the “Owner”) of the Company’s CEO, to warehouse a portion of the Company’s finished goods inventory and for fulfillment services. On December 31, 2021, the Company entered into an Asset Purchase Agreement (the “APA”) with BV Global and the Owner, whereby BV Global and the Owner agreed to sell to the Company certain purchased assets of BV Global in exchange for approximately $ 9 13,000 16,000 The Company reimbursed BV Global a total of $ 660,877 1,079,403 61,824 WorkSimpli Software During the nine months ended September 30, 2022 and 2021, WorkSimpli utilized LegalSubmit Pvt. Ltd. (“LegalSubmit”), a company owned by WorkSimpli’s Chief Software Engineer, to provide software development services. WorkSimpli paid LegalSubmit a total of $ 403,424 240,187 1,054,747 599,527 Amended Officer Employment Agreements On April 1, 2022, Justin Schreiber, the Company’s CEO, entered into an Employment Agreement (the “Schreiber Employment Agreement”) with the Company. The Schreiber Employment Agreement is for an indefinite term and may be terminated with or without cause. Pursuant to the Schreiber Employment Agreement, Mr. Schreiber will receive an annual base salary of $ 300,000 75 On January 27, 2022, the Company and Marc Benathen, our Chief Financial Officer (“CFO”), entered into the First Amendment to his employment agreement to provide that Mr. Benathen receive 75,000 25,000 250,000 On January 27, 2022, the Company and Eric H. Yecies, our General Counsel (“GC”) and Chief Compliance Officer (“CCO”), entered into the First Amendment to his employment agreement to provide that our CCO receive 37,500 12,500 105,000 Officer Appointment On February 4, 2022, Maria Stan was appointed as Controller and Principal Accounting Officer of the Company. In connection with her appointment as Principal Accounting Officer, Ms. Stan entered into an amendment to her employment agreement with the Company, whereby the Company granted her an additional long-term incentive award of 15,000 5,000 50,000 Board of Director Appointment On September 14, 2022, the Company appointed Robert Jindal as a member of the Board. In connection with the appointment to the Board, the Company and Mr. Jindal entered into a director agreement (the “Director Agreement”), whereby, as compensation for his services as a member of the Board, Mr. Jindal received: (i) a grant of 75,000 37,500 37,500 a stock option to purchase 37,500 6,000

SEGMENT DATA

SEGMENT DATA	9 Months Ended
SEGMENT DATA	Sep. 30, 2022
Segment Reporting [Abstract]
SEGMENT DATA	NOTE 11 – SEGMENT DATA Our portfolio of brands are included within two operating segments: Telehealth and WorkSimpli. We believe our current segments and brands within our segments complement one another and position us well for future growth. Relevant segment data for the three and nine months ended September 30, 2022 and 2021 is as follows: SCHEDULE OF RELEVANT SEGMENT DATA 2022 2021 2022 2021 Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Telehealth Revenue $ 21,365,178 $ 18,540,897 $ 66,231,202 $ 47,623,822 Gross margin 78.9 % 73.2 % 78.8 % 74.6 % Operating loss $ (7,423,742 ) $ (12,150,140 ) $ (36,668,305 ) $ (37,047,599 ) WorkSimpli Revenue $ 10,047,291 $ 6,406,302 $ 24,682,602 $ 17,835,100 Gross margin 97.9 % 98.0 % 97.7 % 98.2 % Operating income (loss) $ 606,041 $ (441,164 ) $ 1,104,465 $ (3,588,805 ) Consolidated Revenue $ 31,412,469 $ 24,947,199 $ 90,913,804 $ 65,458,922 Gross margin 85.0 % 79.6 % 83.9 % 81.0 % Operating loss $ (6,817,701 ) $ (12,591,304 ) $ (35,563,840 ) $ (40,636,404 ) Relevant segment data as of September 30, 2022 and December 31, 2021 is as follows: September 30, 2022 December 31, 2021 Total Assets Telehealth $ 25,513,814 $ 48,056,920 WorkSimpli 7,847,747 1,866,323 Consolidated $ 33,361,561 $ 49,923,243

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date these consolidated financial statements were issued and has identified the following: In November 2022, the Company issued an aggregate of 95,000

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and note disclosures required by accounting principles generally accepted in the United States (“U.S. GAAP”) for complete audited financial statements. The accompanying unaudited financial information should be read in conjunction with the audited consolidated financial statements, including the notes thereto, as of and for the year ended December 31, 2021, included in our 2021 Annual Report on Form 10-K filed with the SEC. The information furnished in this report reflects all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair presentation of our financial position, results of operations and cash flows for each period presented. The results of operations for the three and nine months ended September 30, 2022 are not necessarily indicative of the results for the year ending December 31, 2022 or for any future period.
Principles of Consolidation	Principles of Consolidation The Company evaluates the need to consolidate affiliates based on standards set forth in Accounting Standards Codification (“ASC”) 810, Consolidation The consolidated financial statements include the accounts of the Company, and its wholly owned subsidiary, LifeMD PR, Cleared, its majority owned subsidiary, WorkSimpli, and LifeMD PC, the Company’s affiliated, variable interest entity in which we hold a controlling financial interest. During the year ended December 31, 2021, the Company purchased an additional 34.6 85.6 73.64 All significant intercompany transactions and balances have been eliminated in consolidation.
Cash and Cash Equivalents	Cash and Cash Equivalents Highly liquid investments with a maturity of three months or less when purchased are considered to be cash equivalents. As of September 30, 2022 and December 31, 2021, there were no cash equivalents. The Company maintains deposits in financial institutions in excess of amounts guaranteed by the Federal Deposit Insurance Corporation. Cash and cash equivalents are maintained at financial institutions, and at times, balances may exceed federally insured limits. We have not experienced any losses related to these balances.
Variable Interest Entities	Variable Interest Entities In accordance with ASC 810, Consolidation The Company determined that the LifeMD PC entity, the Company’s affiliated network of medical Professional Corporations and medical Professional Associations administratively led by LifeMD Southern Patient Medical Care, P.C., is a VIE and subject to consolidation. LifeMD PC and the Company do not have any stockholders in common. LifeMD PC is owned by licensed physicians, and the Company maintains a managed service agreement with LifeMD PC whereby we provide all non-clinical services to LifeMD PC. The Company determined that it is the primary beneficiary of LifeMD PC and must consolidate, as we have both the power to direct the activities of LifeMD PC that most significantly impact the economic performance of the entity and we have the obligation to absorb the losses. As a result, the Company presents the financial position, results of operations, and cash flows of LifeMD PC as part of the consolidated financial statements of the Company. There is no non-controlling interest upon consolidation of LifeMD PC. Total revenue and net loss for LifeMD PC was approximately $ 124 1.0 124 3.9
Use of Estimates	Use of Estimates The Company prepares its unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Some of the more significant estimates required to be made by management include the determination of reserves for accounts receivable, returns and allowances, the valuation of inventory, and stockholders’ equity-based transactions. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain reclassifications have been made to conform the prior year’s data to the current presentation. These reclassifications have no effect on previously reported operating loss, stockholders’ deficit, or cash flows. Given the increase in the Company’s software business and to conform the Company’s presentation of operating results to industry standards, the Company has changed their categories for reporting operations and, as a result, the Company has made reclassifications to the prior year presentation in order to conform it to the current periods’ presentation. The reclassifications include ($ 3,026 126,437
Revenue Recognition	Revenue Recognition The Company records revenue under the adoption of ASC 606, Revenue from Contracts with Customers 1. Identify the contract 2. Identify performance obligations 3. Determine the transaction price 4. Allocate the transaction price 5. Recognize revenue For the Company’s product-based contracts with customers, the Company has determined that there is one performance obligation, which is the delivery of the product; this performance obligation is transferred at a discrete point in time. The Company generally records sales of finished products once the customer places and pays for the order, with the product being simultaneously shipped by a third-party fulfillment service provider; in limited cases, the customer does not obtain control until the product reaches the customer’s delivery site; in these limited cases, recognition of revenue should be deferred until that time, however, the Company does not have a process to properly record the recognition of revenue if orders are not immediately shipped, and deems the impact to be immaterial. In all cases, delivery is considered to have occurred when the customer obtains control, which is usually commensurate upon shipment of the product. In the case of its product-based contracts, the Company provides a subscription sensitive service based on the recurring shipment of products. The Company records the related revenue under the subscription agreements subsequent to receiving the monthly product order, recording the revenue at the time it fulfills the shipment obligation to the customer. For its product-based contracts with customers, the Company records an estimate for provisions of discounts, returns, allowances, customer rebates, and other adjustments for its product shipments; this estimate is reflected as contra revenues in arriving at reported net revenues. The Company’s discounts and customer rebates are known at the time of sale; correspondingly, the Company reduces gross product sales for such discounts and customer rebates. The Company estimates customer returns and allowances based on information derived from historical transaction detail and accounts for such provisions as contra revenue during the same period in which the related revenues are earned. The Company has determined that the population of its product-based contracts with customers are homogenous, supporting the ability to record estimates for returns and allowances to be applied to the entire product-based portfolio population. Customer discounts, returns, and rebates on telehealth revenues approximated $ 1.1 871 4.2 3.5 The Company, through its majority-owned subsidiary WorkSimpli, offers a subscription-based service providing a suite of software applications to its subscribers, principally on a monthly subscription basis. The software suite allows the subscriber/user to convert almost any type of document to another electronic form of editable document, providing ease of editing. For these subscription-based contracts with customers, the Company offers an initial 14-day trial period which is billed at $ 1.95 2.4 1.5 710 377 1.7 1.6 For the three and nine months ended September 30, 2022 and 2021, the Company had the following disaggregated revenue: SCHEDULE OF DISAGGREGATED REVENUE Three Months Ended September 30, Nine Months Ended September 30, 2022 % 2021 % 2022 % 2021 % Telehealth revenue $ 21,365,178 68 % $ 18,540,897 74 % $ 66,231,202 73 % $ 47,623,822 73 % WorkSimpli revenue 10,047,291 32 % 6,406,302 26 % 24,682,602 27 % 17,835,100 27 % Total net revenue $ 31,412,469 100 % $ 24,947,199 100 % $ 90,913,804 100 % $ 65,458,922 100 %
Deferred Revenues	Deferred Revenues The Company records deferred revenues when cash payments are received or due in advance of its performance. The Company’s deferred revenues relate to payments received for the in-process monthly or yearly contracts with customers and a portion attributable to the yet to be recognized initial 14-day trial period collections. SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Beginning of period $ 1,992,502 $ 1,381,938 $ 1,499,880 $ 916,880 Additions 9,346,553 6,020,061 23,567,740 17,233,084 Revenue recognized (8,985,903 ) (5,966,018 ) (22,714,468 ) (16,713,983 ) End of period $ 2,353,152 $ 1,435,981 $ 2,353,152 $ 1,435,981
Leases	Leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use (“ROU”) assets are included in right-of-use assets, net on the unaudited condensed consolidated balance sheets. The current and long-term components of operating lease liabilities are included in the current operating lease liabilities and noncurrent operating lease liabilities, respectively, on the unaudited condensed consolidated balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. Certain leases may include options to extend or terminate the lease. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded in the balance sheet.
Accounts Receivable	Accounts Receivable Accounts receivable principally consist of amounts due from third-party merchant processors, who process our subscription revenues; the merchant accounts balance receivable represents the charges processed by the merchants that have not yet been deposited with the Company. The unsettled merchant receivable amount normally represents processed sale transactions from the final one to three days of the month, with collections being made by the Company within the first week of the following month. Management determines the need, if any, for an allowance for future credits to be granted to customers, by regularly evaluating aggregate customer refund activity, coupled with the consideration and current economic conditions in its evaluation of an allowance for future refunds and chargebacks. As of September 30, 2022 and December 31, 2021, the reserve for sales returns and allowances was approximately $ 344 477
Inventory	Inventory As of September 30, 2022 and December 31, 2021, inventory primarily consisted of finished goods related to the Company’s OTC products included in the telehealth revenue section of the table above. Inventory is maintained at the Company’s third-party warehouse location in Wyoming and at various Amazon fulfillment centers. The Company also maintains inventory at a company owned warehouse in Pennsylvania. Inventory is valued at the lower of cost or net realizable value, with cost determined on an average cost basis. Management compares the cost of inventory with the net realizable value and an allowance is made for writing down inventory to net realizable, if lower. As of September 30, 2022 and December 31, 2021, the Company recorded an inventory reserve in the amount of $ 44 57 As of September 30, 2022 and December 31, 2021, the Company’s inventory consisted of the following: SUMMARY OF INVENTORY September 30, December 31, 2022 2021 Finished Goods - Products $ 2,829,053 $ 1,592,654 Raw materials and packaging components 891,399 81,427 Inventory reserve (44,321 ) (57,481 ) Total Inventory - net $ 3,676,131 $ 1,616,600
Product Deposit	Product Deposit Many of our vendors require deposits when a purchase order is placed for goods or fulfillment services. These deposits typically range from 10 33 108 204 582 511
Capitalized Software Costs	Capitalized Software Costs The Company capitalizes certain internal payroll costs and third-party costs related to internally developed software and amortizes these costs using the straight-line method over the estimated useful life of the software, generally three years. The Company does not sell internally developed software other than through the use of subscription service. Certain development costs not meeting the criteria for capitalization, in accordance with ASC 350-40 , Internal-Use Software 10.3 3.6
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired in a business combination. Goodwill is not amortized but is tested for impairment annually or more frequently, if events or changes in circumstances indicate that the asset may be impaired. Goodwill in the amount of $ 8.4 2.7 related to a decline in the estimated fair value of Cleared as a result of a decline in the Cleared financial projections Other intangible assets are amortized over their estimated lives using the straight-line method. Costs incurred to renew or extend the term of recognized intangible assets are capitalized and amortized over the useful life of the asset.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets include equipment, capitalized software, and intangible assets subject to amortization. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If such assets are considered to be impaired, an impairment is recognized as the amount by which the carrying amount of the assets exceeds the estimated fair values of the assets. As of September 30, 2022 and December 31, 2021, the Company determined that no events or changes in circumstances existed that would indicate any impairment of its long-lived assets.
Paycheck Protection Program	Paycheck Protection Program During the year ended December 31, 2020, the Company received aggregate loan proceeds in the amount of approximately $ 249,000 1 During the nine months ended September 30, 2022 and 2021, the Company had a total of $ 63,400 184,914 63,400
Income Taxes	Income Taxes The Company files corporate federal, state, and local tax returns. LifeMD PR and WorkSimpli file tax returns in Puerto Rico. Both are limited liability companies and file separate tax returns with any tax liabilities or benefits passing through to its members. The Company records current and deferred taxes in accordance with ASC 740, Accounting for Income Taxes i.e.
Stock-Based Compensation	Stock-Based Compensation The Company follows the provisions of ASC 718, Share-Based Payment
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per common share (“EPS”) is based on the weighted average number of shares outstanding during each period presented. Convertible securities, warrants, and options to purchase common stock are included as common stock equivalents only when dilutive. Potential common stock equivalents are excluded from dilutive earnings per share when the effects would be antidilutive. The Company follows the provisions of ASC 260, Diluted Earnings per Share The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive, even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Series B Preferred Stock 1,369,581 1,229,581 1,334,421 1,195,446 Restricted Stock Units (RSUs) 1,830,750 996,375 1,563,000 569,417 Stock options 4,007,698 4,170,900 4,214,609 4,193,100 Warrants 3,859,638 3,888,438 3,859,638 3,807,899 Potentially dilutive securities 11,067,667 10,285,294 10,971,668 9,765,862
Segment Data	Segment Data Our portfolio of brands are included within two operating segments: Telehealth and WorkSimpli. We believe our current segments and brands within our segments complement one another and position us well for future growth. Segment operating results are reviewed by the chief operating decision maker to make determinations about resources to be allocated and to assess performance. Other factors, including type of business, revenue recognition and operating results, are reviewed in determining the Company’s operating segments.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of the Company’s financial instruments, including cash, accounts receivable, accounts payable, accrued expenses, and the face amount of notes payable approximate fair value for all periods presented.
Concentrations of Risk	Concentrations of Risk The Company monitors its positions with, and the credit quality of, the financial institutions with which it invests. The Company, at times, maintains balances in various operating accounts in excess of federally insured limits. We are dependent on certain third-party manufacturers and pharmacies, although we believe that other contract manufacturers or third-party pharmacies could be quickly secured if any of our current manufacturers or pharmacies cease to perform adequately. As of September 30, 2022, we utilized four (4) suppliers for fulfillment services, seven (7) suppliers for manufacturing finished goods, four (4) suppliers for packaging, bottling, and labeling, and three (3) suppliers for prescription medications. As of December 31, 2021, we utilized four (4) suppliers for fulfillment services, six (6) suppliers for manufacturing finished goods and four (4) suppliers for packaging, bottling, and labeling.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In October 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2021-08, Business Combinations (Topic 805); Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Revenue from Contracts with Customers
Other Recent Accounting Pronouncements	Other Recent Accounting Pronouncements All other accounting standards updates that have been issued or proposed by the FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
SCHEDULE OF DISAGGREGATED REVENUE	For the three and nine months ended September 30, 2022 and 2021, the Company had the following disaggregated revenue: SCHEDULE OF DISAGGREGATED REVENUE Three Months Ended September 30, Nine Months Ended September 30, 2022 % 2021 % 2022 % 2021 % Telehealth revenue $ 21,365,178 68 % $ 18,540,897 74 % $ 66,231,202 73 % $ 47,623,822 73 % WorkSimpli revenue 10,047,291 32 % 6,406,302 26 % 24,682,602 27 % 17,835,100 27 % Total net revenue $ 31,412,469 100 % $ 24,947,199 100 % $ 90,913,804 100 % $ 65,458,922 100 %
SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY	The Company records deferred revenues when cash payments are received or due in advance of its performance. The Company’s deferred revenues relate to payments received for the in-process monthly or yearly contracts with customers and a portion attributable to the yet to be recognized initial 14-day trial period collections. SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Beginning of period $ 1,992,502 $ 1,381,938 $ 1,499,880 $ 916,880 Additions 9,346,553 6,020,061 23,567,740 17,233,084 Revenue recognized (8,985,903 ) (5,966,018 ) (22,714,468 ) (16,713,983 ) End of period $ 2,353,152 $ 1,435,981 $ 2,353,152 $ 1,435,981
SUMMARY OF INVENTORY	As of September 30, 2022 and December 31, 2021, the Company’s inventory consisted of the following: SUMMARY OF INVENTORY September 30, December 31, 2022 2021 Finished Goods - Products $ 2,829,053 $ 1,592,654 Raw materials and packaging components 891,399 81,427 Inventory reserve (44,321 ) (57,481 ) Total Inventory - net $ 3,676,131 $ 1,616,600
SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES	The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive, even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Series B Preferred Stock 1,369,581 1,229,581 1,334,421 1,195,446 Restricted Stock Units (RSUs) 1,830,750 996,375 1,563,000 569,417 Stock options 4,007,698 4,170,900 4,214,609 4,193,100 Warrants 3,859,638 3,888,438 3,859,638 3,807,899 Potentially dilutive securities 11,067,667 10,285,294 10,971,668 9,765,862

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
ACQUISITIONS (Tables)	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES	The following table summarizes the acquisition date fair values of assets acquired and liabilities assumed: SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES Purchase price, net of cash acquired $ 9,091,762 Less: Intangible assets 1,065,071 Inventory 7,168 Fixed assets 37,888 Accounts payable and other current liabilities (408,030 ) Goodwill $ 8,389,665

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS	As of September 30, 2022 and December 31, 2021, the Company has the following amounts related to amortizable intangible assets: SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS September 30, December 31, Amortizable 2022 2021 Life Amortizable Intangible Assets: ResumeBuild brand 4,500,000 - 5 years Customer relationship asset 1,006,840 1,006,840 3 years Cleared trade name 133,339 - 5 years Cleared developed technology 12,920 - 1 year Cleared customer relationships 918,812 - 10 years Purchased licenses 200,000 200,000 10 years Website domain name 22,731 22,231 3 years Less: accumulated amortization ( 1,876,092 ) ( 1,209,310 ) Total net amortizable intangible assets $ 4,918,550 $ 19,761

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	9 Months Ended
ACCRUED EXPENSES (Tables)	Sep. 30, 2022
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	As of September 30, 2022 and December 31, 2021, the Company has the following amounts related to accrued expenses: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES September 30, December 31, 2022 2021 Accrued selling and marketing expenses $ 3,152,143 $ 4,981,453 Accrued compensation 1,437,560 1,657,843 Accrued dividends payable 776,563 871,476 Sales tax payable 2,401,583 2,000,000 Purchase price payable 1,674,469 - Other accrued expenses 1,640,036 2,084,833 Total accrued expenses $ 11,082,354 $ 11,595,605

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	9 Months Ended
STOCKHOLDERS’ EQUITY (Tables)	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE	The following is a summary of outstanding and exercisable warrants activity during the nine months ended September 30, 2022: SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE Warrants Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance at December 31, 2021 3,888,438 $ 1.40 12.00 5.85 $ 5.59 Exercised (22,000 ) 1.75 - 1.75 Cancelled/Forfeited/Expired (6,800 ) 2.00 - 2.00 Balance at September 30, 2022 3,859,638 $ 1.40 12.00 5.15 $ 5.61 Exercisable December 31, 2021 2,621,307 $ 1.40 12.00 6.36 $ 5.98 Exercisable September 30, 2022 3,760,906 $ 1.40 12.00 5.17 $ 5.66
Service-Based Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF OPTION ACTIVITY	The following is a summary of outstanding service-based options activity (prior to the establishment of our 2020 Plan above) for the nine months ended September 30, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance, December 31, 2021 1,658,733 $ 1.00 19.61 5.85 $ 5.45 Granted 50,000 4.12 4.26 4.12 Exercised (149,400 ) 1.00 2.00 0.19 1.23 Cancelled/Forfeited/Expired (120,000 ) 1.00 4.12 4.26 4.12 Balance at September 30, 2022 1,439,333 $ 1.00 19.61 5.88 $ 6.11 Exercisable December 31, 2021 1,019,164 $ 1.00 19.61 5.21 $ 3.60 Exercisable at September 30, 2022 1,087,719 $ 1.00 19.61 5.84 $ 5.04
Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF OPTION ACTIVITY	The following is a summary of outstanding performance-based options activity for the nine months ended September 30, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance at December 31, 2021 535,000 $ 1.25 2.50 5.59 $ 1.60 Granted 150,000 4.12 3.26 4.12 Cancelled/Forfeited/Expired (150,000 ) 4.12 3.26 4.12 Balance at September 30, 2022 535,000 $ 1.25 2.50 4.84 $ 1.60 Exercisable December 31, 2021 100,000 $ 1.75 2.50 1.96 $ 2.01 Exercisable at September 30, 2022 100,000 $ 1.75 2.50 1.22 $ 2.01
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE	The following is a summary of outstanding RSU activity outside of the 2020 Plan for the nine months ended September 30, 2022: SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE RSUs Outstanding Balance at December 31, 2021 600,000 Granted 60,000 Vested (80,000 ) Balance at September 30, 2022 580,000
Restricted Stock Units (RSUs) [Member] \| 2020 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE	The following is a summary of outstanding RSU activity under our 2020 Plan for the nine months ended September 30, 2022: SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE RSUs Outstanding Balance at December 31, 2021 375,375 Granted 1,047,500 Vested (172,125 ) Balance at September 30, 2022 1,250,750
2020 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF OPTION ACTIVITY	The following is a summary of outstanding options activity under our 2020 Plan for the nine months ended September 30, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance, December 31, 2021 2,063,500 $ 4.57 21.02 8.04 $ 9.41 Granted 132,000 2.52 13.74 3.98 7.20 Cancelled/Forfeited/Expired (162,135 ) 5.08 13.74 8.40 8.99 Balance at September 30, 2022 2,033,365 $ 2.52 21.02 7.06 $ 9.30 Exercisable at December 31, 2021 636,229 $ 4.57 21.02 8.95 $ 9.18 Exercisable at September 30, 2022 1,154,107 $ 2.52 21.02 7.97 $ 9.41

LEASES (Tables)

LEASES (Tables)	9 Months Ended
LEASES (Tables)	Sep. 30, 2022
Leases
SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES	The table below reconciles the undiscounted future minimum lease payments under the above noted operating leases to the total operating lease liabilities recognized on the consolidated balance sheet as of September 30, 2022: SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES Remainder of fiscal year 2022 $ 225,519 Fiscal year 2023 732,409 Fiscal year 2024 484,580 Fiscal year 2025 68,850 Less: imputed interest (103,419 ) Present value of operating lease liabilities $ 1,407,939
SCHEDULE OF CASH FLOW RELATED TO OPERATING LEASE LIABILITIES	Supplemental cash flow information related to operating lease liabilities consisted of the following: SCHEDULE OF CASH FLOW RELATED TO OPERATING LEASE LIABILITIES September 30, 2022 2021 Cash paid for operating lease liabilities $ 517,871 $ 269,806
SCHEDULE OF BALANCE SHEETS RELATED TO OPERATING LEASE LIABILITIES	Supplemental balance sheet information related to operating lease liabilities consisted of the following: SCHEDULE OF BALANCE SHEETS RELATED TO OPERATING LEASE LIABILITIES September 30, 2022 December 31, 2021 Weighted average remaining lease term in years 3.05 3.75 Weighted average discount rate 7.16 % 7.15 %

SEGMENT DATA (Tables)

SEGMENT DATA (Tables)	9 Months Ended
SEGMENT DATA (Tables)	Sep. 30, 2022
Segment Reporting [Abstract]
SCHEDULE OF RELEVANT SEGMENT DATA	Our portfolio of brands are included within two operating segments: Telehealth and WorkSimpli. We believe our current segments and brands within our segments complement one another and position us well for future growth. Relevant segment data for the three and nine months ended September 30, 2022 and 2021 is as follows: SCHEDULE OF RELEVANT SEGMENT DATA 2022 2021 2022 2021 Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Telehealth Revenue $ 21,365,178 $ 18,540,897 $ 66,231,202 $ 47,623,822 Gross margin 78.9 % 73.2 % 78.8 % 74.6 % Operating loss $ (7,423,742 ) $ (12,150,140 ) $ (36,668,305 ) $ (37,047,599 ) WorkSimpli Revenue $ 10,047,291 $ 6,406,302 $ 24,682,602 $ 17,835,100 Gross margin 97.9 % 98.0 % 97.7 % 98.2 % Operating income (loss) $ 606,041 $ (441,164 ) $ 1,104,465 $ (3,588,805 ) Consolidated Revenue $ 31,412,469 $ 24,947,199 $ 90,913,804 $ 65,458,922 Gross margin 85.0 % 79.6 % 83.9 % 81.0 % Operating loss $ (6,817,701 ) $ (12,591,304 ) $ (35,563,840 ) $ (40,636,404 ) Relevant segment data as of September 30, 2022 and December 31, 2021 is as follows: September 30, 2022 December 31, 2021 Total Assets Telehealth $ 25,513,814 $ 48,056,920 WorkSimpli 7,847,747 1,866,323 Consolidated $ 33,361,561 $ 49,923,243

NATURE OF THE ORGANIZATION AN_2

NATURE OF THE ORGANIZATION AND BUSINESS (Details Narrative) - USD ($)											1 Months Ended		3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Jan. 18, 2022	Oct. 04, 2021	Oct. 04, 2021	Aug. 04, 2021	Jul. 13, 2021	Jun. 08, 2021	Jun. 08, 2021	Jun. 01, 2021	Jun. 01, 2021	Feb. 11, 2021	Feb. 28, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Aug. 22, 2022	Jan. 22, 2021	Apr. 25, 2019	Sep. 30, 2018	Apr. 01, 2016
Common stock, par or stated value per share												$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01
Payments to acquire businesses, net of cash acquired	$ 460,000															$ 1,012,395
Milestone payments	3,460,000
Conversion of Stock, Amount Converted	507,000
Consideration paid																9,100,000
Business acquisition periodic payments											$ 500,000
Percentage of payment acquistion											15%
[custom:AssetAcquisitionClosing]											$ 62,500
Partnership description					On July 13, 2021, the Company, on behalf of its customers, entered into an agreement to engage Quest Diagnostics Incorporated (“Quest Diagnostics”) as the Company’s laboratory services provider to perform certain clinical laboratory diagnostic services based on orders submitted to Quest Diagnostics by licensed health care providers who are under contract with the Company and are authorized under U.S. federal or state law to order laboratory tests. Patients of LifeMD Inc.’s affiliated providers gain access to more than 150 of the most ordered laboratory tests at preferential prices, and which can be completed in the comfort, safety, and convenience of their home or office, or at any one of Quest Diagnostics’ 2,000 facilities.
Concentration Risk, Patent and Other Rights, description				Particle Health enables healthcare companies by offering simple, secure access to vital medical data. With Particle Health’s platform and patient consent, licensed affiliated medical providers on the LifeMD primary care platform gain instant access to comprehensive patient health records, therefore enabling best-in-class, personalized care through a deeper understanding of their patients’ medical histories.
Sale of common stock under ATM, shares													400,000
Issuance of private placement		$ 32,000,000	$ 15,000,000			$ 60,000,000	$ 60,000,000		$ 15,000,000								13,495,270
Notes payable, current																		$ 63,400
Purchase agreement payable								$ 15,000,000	15,000,000
Going concern ability description						Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $150 million by selling common stock, preferred stock, debt securities, warrants, and units. In conjunction with the 2021 Shelf, the Company also entered into the ATM Sales Agreement whereby the Company may offer and sell, from time to time, shares of common stock having an aggregate offering price of up to $60 million												Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $150 million by selling common stock, preferred stock, debt securities, warrants, and units.
Proceeds from issuance of common stock																	$ 493,481
New issues														$ 493,481	$ 58,500,000
Proceeds from stock issuance		55,300,000
Preferred stock, par or stated value per share												$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Common stock, shares, issued													31,457,775			31,457,775		30,704,434
Preferred stock, dividend																$ 2.21875
Percentage of preferred stock liquidation preference																8.875%
Preferred stock, liquidation preference													$ 25			$ 25
Accumulated deficit													$ 177,851,083			$ 177,851,083		$ 141,921,085
Cash													$ 3,400,000			$ 3,400,000
Series A Preferred Stock [Member]
Preferred stock, shares issued													1,400,000			1,400,000		1,400,000
Preferred stock, par or stated value per share													$ 0.0001			$ 0.0001		$ 0.0001
Underwriting shares												210,000		210,000			210,000
Shares And Securities [Member]
Raise up funds						$ 150,000,000	$ 150,000,000
Common Stock [Member]
Sale of common stock under ATM, shares														70,786			70,786
Proceeds from issuance of common stock														$ 493,481
New issues														$ 708			$ 493,481
Management [Member]
Accumulated deficit													$ 178,000,000			$ 178,000,000
IPO [Member]
Price per share												6		6			6
Asset Purchase Agreement [Member]
Consideration paid											$ 4,000,000
Securities Purchase Agreement [Member]
Early repayment of subordinated debt								15,000,000
Securities Purchase Agreement [Member] \| Investors [Member]
Notes payable, current								$ 15,000,000	$ 15,000,000
Purchase of warrants								1,500,000	1,500,000
Warrant, exercise price								$ 12	$ 12
Warrant or right, reason for issuance, description									500,000 warrants were issued to the Purchaser upon closing with the remaining 1,000,000 warrants only issued to the Purchaser in increments of 500,000 if the Debenture remains outstanding for twelve and twenty four months, respectively, following the closing date of the June 1, 2021 Purchase Agreement.
Debt instrument, term									3 years
Securities Purchase Agreement [Member] \| Private Placement [Member] \| Investors [Member]
Common stock, par or stated value per share										$ 0.01
Sale of common stock under ATM, shares										608,696
Stock issued price per share										$ 23
Issuance of private placement										$ 13,500,000
Securities Purchase Agreement [Member] \| Private Placement [Member] \| Investors [Member] \| Purchase Price [Member]
Issuance of private placement										$ 14,000,000
ATM Sales Agreement [Member]
Proceeds from stock issuance																59,500,000
Shelf Agreement [Member]
Proceeds from stock issuance																$ 32,000,000
Preferred Underwriting Agreement [Member]
Preferred stock, shares issued												1,400,000		1,400,000			1,400,000
Preferred stock, dividend rate, percentage												8.875%
Preferred Underwriting Agreement [Member] \| Series A Preferred Stock [Member]
Price per share												25		25			25
Common Underwriting Agreement [Member]
Common stock, shares, issued												3,833,334		3,833,334			3,833,334
BRiley Securities Inc [Member]
Common stock, shares, issued												500,000		500,000			500,000
Sales Agreement [Member]
Issuance of private placement		$ 59,500,000
Second Anniversaries [Member]
Milestone payments	$ 1,730,000
LegalSimpli Software, LLC [Member]
Voting interests acquired																						51%
Work Simpli Software Llc [Member]
Equity interest in acquiree, percentage																						51%
Immudyne PR LLC [Member]
Equity method investment, ownership percentage																							78.20%
Conversion Labs PR [Member]
Equity method investment, ownership percentage																					100%
LegalSimpli Software, LLC [Member]
Equity method investment, ownership percentage													73.64%			73.64%				85.60%
WorkSimpli [Member]
Equity method investment, ownership percentage													73.64%			73.64%						85.60%

SCHEDULE OF DISAGGREGATED REVEN

SCHEDULE OF DISAGGREGATED REVENUE (Details) - USD ($)	3 Months Ended		9 Months Ended
SCHEDULE OF DISAGGREGATED REVENUE (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Total revenues, net	$ 31,412,469	$ 24,947,199	$ 90,913,804	$ 65,458,922
Net revenue, percentage	100%	100%	100%	100%
Telehealth [Member]
Total revenues, net	$ 21,365,178	$ 18,540,897	$ 66,231,202	$ 47,623,822
Net revenue, percentage	68%	74%	73%	73%
WorkSimpli [Member]
Total revenues, net	$ 10,047,291	$ 6,406,302	$ 24,682,602	$ 17,835,100
Net revenue, percentage	32%	26%	27%	27%

SCHEDULE OF CONTRACT WITH CUSTO

SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Accounting Policies [Abstract]
Beginning of period	$ 1,992,502	$ 1,381,938	$ 1,499,880	$ 916,880
Additions	9,346,553	6,020,061	23,567,740	17,233,084
Revenue recognized	(8,985,903)	(5,966,018)	(22,714,468)	(16,713,983)
End of period	$ 2,353,152	$ 1,435,981	$ 2,353,152	$ 1,435,981

SUMMARY OF INVENTORY (Details)

SUMMARY OF INVENTORY (Details) - USD ($)	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Finished Goods - Products		$ 2,829,053	$ 1,592,654
Raw materials and packaging components		891,399	81,427
Inventory reserve	$ (44,000)	(44,321)	(57,481)
Total Inventory - net	$ 3,676,131	$ 3,676,131	$ 1,616,600

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Potentially dilutive securities	11,067,667	10,285,294	10,971,668	9,765,862
Restricted Stock Units (RSUs) [Member]
Potentially dilutive securities	1,830,750	996,375	1,563,000	569,417
Share-Based Payment Arrangement, Option [Member]
Potentially dilutive securities	4,007,698	4,170,900	4,214,609	4,193,100
Warrant [Member]
Potentially dilutive securities	3,859,638	3,888,438	3,859,638	3,807,899
Series B Convertible Preferred Stock [Member]
Potentially dilutive securities	1,369,581	1,229,581	1,334,421	1,195,446

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Net income (loss)	$ (7,281,673)	$ (14,353,375)	$ (33,600,309)	$ (42,786,458)
Development costs	$ 821,636	128,134	$ 1,951,039	561,793
Subscription price per share	$ 1.95		$ 1.95
Contract with customer, liability, current	$ 2,400,000		$ 2,400,000					$ 1,500,000
Sales returns and allowances	344,000		344,000					477,000
Inventory reserve	44,000		44,000			$ 44,321		57,481
Deposits assets, current	108,051		108,051					203,556
Purchase obligation	582,000		582,000					511,000
Capitalized software costs	10,300,000		10,300,000					3,600,000
Goodwill	5,654,665		5,654,665				$ 8,400,000
Good will impairment loss			2,735,000
Proceeds from aggregate loan received				15,000,000
Principal of paycheck protection loans forgiven			63,400	184,914
Notes payable, current								63,400
Paycheck Protection Program Loan [Member]
Proceeds from aggregate loan received					$ 249,000
Interest rate on loan					1%
Principal of paycheck protection loans forgiven			$ 63,400	184,914
Notes payable, current								$ 63,400
Minimum [Member]
Percentage of interest-bearing domestic deposits	10%		10%
Maximum [Member]
Percentage of interest-bearing domestic deposits	33%		33%
Software Revenue [Member]
Customer discounts and allowance	$ 710,000	377,000	$ 1,700,000	1,600,000
Telehealth [Member]
Customer discounts and allowance	1,100,000	871,000	4,200,000	3,500,000
Other operating expense [Member]
Development costs		$ 3,026		$ 126,437
LifeMD PC [Member]
Revenues	124,000		124,000
Net income (loss)	$ 1,000,000		$ 3,900,000
Work Simpli Software Llc [Member]
Percentage of ownership equity interest	73.64%		73.64%					85.60%
Work Simpli Software Llc [Member]
Non-controlling interest rate								34.60%

SCHEDULE OF FAIR VALUE OF ASSET

SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES (Details)	Sep. 30, 2022 USD ($)
Business Combination and Asset Acquisition [Abstract]
Purchase price, net of cash acquired	$ 9,091,762
Intangible assets	1,065,071
Inventory	7,168
Fixed assets	37,888
Accounts payable and other current liabilities	(408,030)
Goodwill	$ 8,389,665

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
ACQUISITIONS (Details Narrative) - USD ($)	Feb. 28, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Asset Acquisition [Line Items]
Consideration paid				$ 9,100,000
Cash paid upfront				1,000,000
Future payable				3,000,000
Business combination, contingent consideration, asset		$ 5,100,000		5,100,000
Potential earn out				72,800,000
Aggregate goodwill recognized		8,389,665		8,389,665
Reduction of contingent considerations		248,000		(2,487,000)
Reduction of contingent considerations		(248,000)		2,487,000
Goodwill, impairment loss				$ 2,735,000
Payment acquisition	15%
Acquisition closing	$ 62,500
ResumeBuild [Member]
Asset Acquisition [Line Items]
Business combination, contingent consideration, asset	50
Asset Purchase Agreement [Member]
Asset Acquisition [Line Items]
Consideration paid	4,000,000
ResumeBuild [Member]
Asset Acquisition [Line Items]
Asset acquisition, price of acquisition, expected	$ 4,500,000

SCHEDULE OF GOODWILL AND INTANG

SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Less: accumulated amortization	$ 1,876,092	$ 1,209,310
Total net goodwill and amortizable intangible assets	4,918,550	19,761
Resume Build Brand [Member]
Finite-Lived Intangible Assets [Line Items]
Other Amortizable Intangible Assets	$ 4,500,000
Amortizable Life	5 years
Customer Relationship Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Other Amortizable Intangible Assets	$ 1,006,840	1,006,840
Amortizable Life	3 years
Cleared Trade Name [Member]
Finite-Lived Intangible Assets [Line Items]
Other Amortizable Intangible Assets	$ 133,339
Amortizable Life	5 years
Cleared Developed Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Other Amortizable Intangible Assets	$ 12,920
Amortizable Life	1 year
Cleared Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Other Amortizable Intangible Assets	$ 918,812
Amortizable Life	10 years
Purchased Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Other Amortizable Intangible Assets	$ 200,000	200,000
Amortizable Life	10 years
Website Domain Name [Member]
Finite-Lived Intangible Assets [Line Items]
Other Amortizable Intangible Assets	$ 22,731	$ 22,231
Amortizable Life	3 years

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Mar. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Goodwill	$ 5,654,665		$ 5,654,665		$ 8,400,000
Goodwill impairment charge			2,735,000
Amortization	325,495	$ 617	666,782	$ 340,457
Amortization expense, remainder of fiscal year	$ 259,762		259,762
2023 through 2026 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Amortization			1,000,000
2027 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Amortization			200,000
Two Thousand Twenty Eight Through Two Thousand Thirty One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Amortization			$ 92,000

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued selling and marketing expenses	$ 3,152,143	$ 4,981,453
Accrued compensation	1,437,560	1,657,843
Accrued dividends payable	776,563	871,476
Sales tax payable	2,401,583	2,000,000
Purchase price payable	1,674,469
Other accrued expenses	1,640,036	2,084,833
Total accrued expenses	$ 11,082,354	$ 11,595,605

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Jun. 30, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Short-Term Debt [Line Items]
Notes payable, current						$ 63,400
Interest expense debt					$ 10,647
Paycheck Protection Program Loan [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount	$ 249,000
Debt instrument, interest rate	1%
Debt instrument, description	The proceeds of the PPP Loan must be used for payroll costs, lease payments on agreements entered into before February 15, 2020, and utility payments under lease agreements entered into before February 1, 2020. At least 60% of the proceeds must be used for payroll costs and certain other expenses, and no more than 40% may be used on non-payroll expenses
Gain (Loss) on debt settlement				$ 63,400	$ 184,914
Notes payable, current						$ 63,400

SCHEDULE OF OPTION ACTIVITY (De

SCHEDULE OF OPTION ACTIVITY (Details) - $ / shares	9 Months Ended	12 Months Ended
SCHEDULE OF OPTION ACTIVITY (Details) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, exercised	(29,691)
Service-Based Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares beginning	1,658,733
Weighted average remaining contractual life, exercisable, beginning	5 years 10 months 6 days
Weighted average exercise price per share, beginning balance	$ 5.45
Options outstanding number of shares granted	50,000
Exercise price per share, granted	$ 4.12
Weighted average remaining contractual life, granted	4 years 3 months 3 days
Weighted average exercise price per share, granted	$ 4.12
Options outstanding number of shares cancelled/forfeited/expired	(120,000)
Excercise price per share,cancelled/forfeited/expired	$ 4.12
Options outstanding number of shares ending	1,439,333	1,658,733
Weighted average remaining contractual life, ending	5 years 10 months 17 days
Weighted average exercise price per share, ending balance	$ 6.11	$ 5.45
Number of options, exercisable, ending	1,087,719	1,019,164
Weighted average remaining contractual life, exercisable, ending	5 years 10 months 2 days	5 years 2 months 15 days
Weighted average exercise price per share, exercisable	$ 5.04	$ 3.60
Number of shares, exercised	(149,400)
Weighted average remaining contractual life, exercised	2 months 8 days
Weighted average exercise price per share, exercised	$ 1.23
Contractual term,cancelled/forfeited/expired	4.26
Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares beginning	535,000
Weighted average remaining contractual life, exercisable, beginning	5 years 7 months 2 days
Weighted average exercise price per share, beginning balance	$ 1.60
Options outstanding number of shares granted	150,000
Exercise price per share, granted	$ 4.12
Weighted average remaining contractual life, granted	3 years 3 months 3 days
Weighted average exercise price per share, granted	$ 4.12
Options outstanding number of shares cancelled/forfeited/expired	(150,000)
Exercise price , cancelled/forfeited/expired	4.12
Excercise price per share,cancelled/forfeited/expired	$ 4.12
Options outstanding number of shares ending	535,000	535,000
Weighted average remaining contractual life, ending	4 years 10 months 2 days
Weighted average exercise price per share, ending balance	$ 1.60	$ 1.60
Number of options, exercisable, ending	100,000	100,000
Weighted average remaining contractual life, exercisable, ending	1 year 2 months 19 days
Weighted average exercise price per share, exercisable	$ 2.01	$ 2.01
Contractual term,cancelled/forfeited/expired	3.26
Weighted average remaining contractual life, exercisable, beginning		1 year 11 months 15 days
Minimum [Member] \| Service-Based Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	$ 1
Exercise price , cancelled/forfeited/expired	1
Exercise price per share	$ 1	$ 1
Exercise price per share, exercised	1
Exercise price per share, exercisable	1
Minimum [Member] \| Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	1.25
Exercise price per share	1.25	1.25
Exercise price per share, exercisable	1.75
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionExercisableExercisePrice-2]		1.75
Maximum [Member] \| Service-Based Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	$ 19.61
Exercise price , cancelled/forfeited/expired	4.12
Exercise price per share	$ 19.61	19.61
Exercise price per share, exercised	2
Exercise price per share, exercisable	19.61
Maximum [Member] \| Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	2.50
Exercise price per share	2.50	$ 2.50
Exercise price per share, exercisable	$ 2.50
2020 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares beginning	2,063,500
Weighted average remaining contractual life, exercisable, beginning	8 years 14 days
Weighted average exercise price per share, beginning balance	$ 9.41
Options outstanding number of shares granted	132,000
Weighted average remaining contractual life, granted	3 years 11 months 23 days
Weighted average exercise price per share, granted	$ 7.20
Options outstanding number of shares cancelled/forfeited/expired	(162,135)
Weighted average remaining contractual life, cancelled/forfeited/expired	8 years 4 months 24 days
Excercise price per share,cancelled/forfeited/expired	$ 8.99
Options outstanding number of shares ending	2,033,365	2,063,500
Weighted average remaining contractual life, ending	7 years 21 days
Weighted average exercise price per share, ending balance	$ 9.30	$ 9.41
Number of options, exercisable, ending	1,154,107	636,229
Weighted average remaining contractual life, exercisable, ending	7 years 11 months 19 days	8 years 11 months 12 days
Weighted average exercise price per share, exercisable	$ 9.41	$ 9.18
2020 Plan [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	4.57
Exercise price per share, granted	$ 2.52
Exercise price , cancelled/forfeited/expired	5.08
Exercise price per share	$ 2.52	4.57
Number of options, exercise price, ending	2.52	4.57
2020 Plan [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	21.02
Exercise price per share, granted	$ 13.74
Exercise price , cancelled/forfeited/expired	13.74
Exercise price per share	$ 21.02	21.02
Number of options, exercise price, ending	$ 21.02	$ 21.02

SCHEDULE OF WARRANT AND RESTRIC

SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE (Details) - Restricted Stock Units (RSUs) [Member]	9 Months Ended
	Sep. 30, 2022 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding number of shares, beginning balance	600,000
Outstanding number of shares, granted	60,000
Outstanding number of shares, vested	(80,000)
Outstanding number of shares, ending balance	580,000
2020 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding number of shares, beginning balance	375,375
Outstanding number of shares, granted	1,047,500
Outstanding number of shares, vested	(172,125)
Outstanding number of shares, ending balance	1,250,750

SCHEDULE OF WARRANT OUTSTANDING

SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE (Details) - Warrant [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding number of shares, beginning balance	3,888,438
Weighted average remaining contractual life beginning	5 years 10 months 6 days
Weighted average exercise price per share beginning	$ 5.59
Outstanding number of shares, exercised	(22,000)
Exercise price per share, exercised	$ 1.75
Weighted average exercise price per share, exercised	$ 1.75
Outstanding number of shares, cancelled/forfeited/expired	(6,800)
Exercise price per share, cancelled/forfeited/expired	$ 2
Weighted average exercise price per share, cancelled/forfeited/expired	$ 2
Outstanding number of shares, ending balance	3,859,638	3,888,438
Weighted average remaining contractual life, ending	5 years 1 month 24 days
Weighted average exercise price per share ending	$ 5.61	$ 5.59
Outstanding number of shares, exercisable, ending	3,760,906	2,621,307
Weighted average remaining contractual life, exercisable, ending	5 years 2 months 1 day	6 years 4 months 9 days
Weighted average exercise price per share exercisable ending	$ 5.66	$ 5.98
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price per share, beginning balance	1.40
Exercise price per share, ending balance	1.40	1.40
Exercise price per share, exercisable, ending	1.40	1.40
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price per share, beginning balance	12
Exercise price per share, ending balance	12	12
Exercise price per share, exercisable, ending	$ 12	$ 12

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)									1 Months Ended	3 Months Ended				9 Months Ended		12 Months Ended
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Oct. 04, 2021	Oct. 04, 2021	Jun. 08, 2021	Jun. 08, 2021	Jun. 01, 2021	Jan. 22, 2021	Dec. 09, 2020	Jul. 31, 2019	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Aug. 22, 2022	Jun. 16, 2022	Jun. 24, 2021	Jan. 08, 2021	Jan. 02, 2021
Class of Stock [Line Items]
Common stock, shares authorized										100,000,000				100,000,000		100,000,000
Common stock, par value										$ 0.01	$ 0.01			$ 0.01	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized										5,000,000				5,000,000
Preferred stock, at par value										$ 0.0001	$ 0.0001			$ 0.0001	$ 0.0001
Undesignated preferred stock										3,385,000				3,385,000
Going concern ability description			Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $150 million by selling common stock, preferred stock, debt securities, warrants, and units. In conjunction with the 2021 Shelf, the Company also entered into the ATM Sales Agreement whereby the Company may offer and sell, from time to time, shares of common stock having an aggregate offering price of up to $60 million													Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $150 million by selling common stock, preferred stock, debt securities, warrants, and units.
Cash proceeds from private placement offering, net	$ 32,000,000	$ 15,000,000	$ 60,000,000	$ 60,000,000	$ 15,000,000										$ 13,495,270
Proceeds from sale of securities	$ 55,300,000
Stock issued during period shares warrants exercised														29,691
Cash proceeds from exercise of warrants														$ 90,400	820,750
Stock issued during period shares warrants exercised														22,000
Proceeds from warrant exercises														$ 38,500	480,609
Number of shares issued										400,000
Common stock share service														211,250
Net income loss attributable to noncontrolling interest										$ 83,737	$ (62,706)			$ 154,464	(531,182)
Net income loss attributable to noncontrolling interest										(83,737)	62,706			(154,464)	531,182
Payments to noncontrolling interests											36,000			$ 108,000	108,000
Note payable						$ 375,823
Stock issued during period, value, other										816,000
2020 Plan [Member]
Class of Stock [Line Items]
Number of options granted														132,000
Contractual term														7 years 21 days
Fair value of options granted														$ 833,030
Dividend yield														0%
Expected term														4 years
Volatility, minimum														135.65%
Volatility, maximum														691.48%
Risk free rate, minimum														0.90%
Risk free rate, maximum														3.60%
Share based compensation										1,402,130	1,638,354			$ 4,886,737	3,834,429
Unamortized expense										$ 7,916,419				$ 7,916,419
LegalSimpli Software, LLC [Member]
Class of Stock [Line Items]
Stock issued during period, value, other						$ 100,000
Conversion Labs PR LLC [Member]
Class of Stock [Line Items]
Debt conversion share issued						37,531
Stock issued during period, value, other						$ 100,000
Conversion Labs PR LLC [Member] \| LegalSimpli Software, LLC [Member]
Class of Stock [Line Items]
Stock issued during period, value, other						$ 300,000
Share based payment award, description						The CVLB PR MIPA provides that the transaction may be completed in three (3) tranches, with a purchase price of $100,000 per tranche to be made at the sole discretion of Conversion Labs PR. Payment for the first tranche of $100,000 was made upon execution of the CVLB PR MIPA in January 2021. Payments for the second and third tranches were made on the 60-day anniversary and the 120-day anniversary of the WSS Effective Date
Fitzpatrick Options and Pathak Options [Member]
Class of Stock [Line Items]
Re-purchase of additional stock options						13.25%
Purchase price per membership interest										$ 1				$ 1
Fitzpatrick Options and Pathak Options [Member] \| Maximum [Member]
Class of Stock [Line Items]
Tranchee shares membership interest										2,100				2,100
Fitzpatrick Options and Pathak Options [Member] \| Minimum [Member]
Class of Stock [Line Items]
Tranchee shares membership interest										10,300				10,300
Sean Fitzpatrick [Member]
Class of Stock [Line Items]
Tranchee shares membership interest						10,300
Purchase price per membership interest						$ 1
Sean Fitzpatrick [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Class of Stock [Line Items]
Gross sales						$ 2,500,000
Sean Fitzpatrick [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Class of Stock [Line Items]
Gross sales						4,000,000
Sean Fitzpatrick [Member] \| Share-Based Payment Arrangement, Tranche Three [Member]
Class of Stock [Line Items]
Gross sales						$ 8,000,000
Pathak Options [Member]
Class of Stock [Line Items]
Purchase price per membership interest						$ 1
Pathak Options [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Class of Stock [Line Items]
Gross sales						$ 2,500,000
Pathak Options [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Class of Stock [Line Items]
Gross sales						4,000,000
Pathak Options [Member] \| Share-Based Payment Arrangement, Tranche Three [Member]
Class of Stock [Line Items]
Gross sales						$ 8,000,000
General and Administrative Expense [Member]
Class of Stock [Line Items]
Number of shares issued												1,200,000
Founding Members MIPAs [Member] \| Conversion Labs PR LLC [Member] \| LegalSimpli Software, LLC [Member]
Class of Stock [Line Items]
Membership interests purchases									2,183
Stock issued during period, value, other									$ 225,000
Employees and Advisory Board Members [Member]
Class of Stock [Line Items]
Number of options granted														332,000
Employees and Advisory Board Members [Member] \| Maximum [Member]
Class of Stock [Line Items]
Contractual term														5 years
Employees and Advisory Board Members [Member] \| Minimum [Member]
Class of Stock [Line Items]
Contractual term														4 years
CVLB PR [Member]
Class of Stock [Line Items]
Re-purchase of additional stock options reduced								100%
Conversion Labs PR LLC [Member]
Class of Stock [Line Items]
Re-purchase of additional stock options reduced						51%
Conversion Labs PR LLC [Member] \| Maximum [Member]
Class of Stock [Line Items]
Re-purchase of additional stock options reduced						85.58%
CLPR Ownership [Member] \| Fitzpatrick Options and Pathak Options [Member]
Class of Stock [Line Items]
Re-purchase of additional stock options reduced						72.98%
CLPR Ownership [Member] \| Fitzpatrick Options and Pathak Options [Member] \| Maximum [Member]
Class of Stock [Line Items]
Re-purchase of additional stock options reduced										73.64%				73.64%
CLPR Ownership [Member] \| Fitzpatrick Options and Pathak Options [Member] \| Minimum [Member]
Class of Stock [Line Items]
Re-purchase of additional stock options reduced										85.58%				85.58%
Share-Based Payment Arrangement, Option [Member]
Class of Stock [Line Items]
Stock issued during period shares warrants exercised														90,400
Cash proceeds from exercise of warrants														$ 90,400
Service-Based Stock Options [Member]
Class of Stock [Line Items]
Stock issued during period shares warrants exercised														149,400
Number of shares issued														29,691
Number of options granted														50,000
Contractual term														5 years 10 months 17 days
Fair value of options granted														$ 205,995
Dividend yield														0%
Expected term														4 years
Share based compensation										$ 493,097	635,220			$ 1,590,878	1,571,712
Unamortized expense										3,102,607				$ 3,102,607
Volatility														420.16%
Risk free interest percentage														1.37%
Share based options exercised on cashless basis														59,000
Share based options exercised for cash														90,400
Performance Shares [Member]
Class of Stock [Line Items]
Number of options granted														150,000
Contractual term														4 years 10 months 2 days
Fair value of options granted														$ 617,980
Dividend yield														0%
Expected term														3 years 6 months
Share based compensation										105,797	0			$ 317,391	173,397
Unamortized expense										105,797				$ 105,797
Volatility														444%
Risk free interest percentage														1.37%
Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Share based compensation										225,279	0			$ 1,163,978	0
Unamortized expense										5,072,421				$ 5,072,421
Shares, granted														60,000
Net of forfeitures														$ 215,400
Number of shares vested														80,000
Number of shares issued														50,000
Warrant for Services [Member]
Class of Stock [Line Items]
Share based compensation										407,312	604,974			$ 1,617,260	1,814,922
Unamortized expense														29,968
Warrant and Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Share based compensation										$ 3,336,213	3,110,816			11,850,000	7,983,891
Unamortized expense														21,089,260
ATM Sales Agreement [Member]
Class of Stock [Line Items]
Proceeds from sale of securities														59,500,000
Shelf Agreement [Member]
Class of Stock [Line Items]
Proceeds from sale of securities														$ 32,000,000
Membership Interest Purchase Agreement [Member]
Class of Stock [Line Items]
Membership interest percentage								21.83333%
Number of shares issued							2,000,000	1,000,000				2,000,000
Aggregate expenses													$ 18,060,000
Membership Interest Purchase Agreement [Member] \| Mr.Galluppi [Member]
Class of Stock [Line Items]
Number of shares issued							1,000,000	500,000
Membership Interest Purchase Agreement [Member] \| First Milestone [Member]
Class of Stock [Line Items]
Number of shares issued								1,000,000
Shares Issued, Price Per Share								$ 2.50
Membership Interest Purchase Agreement [Member] \| First Milestone [Member] \| Mr.Galluppi [Member]
Class of Stock [Line Items]
Number of shares issued								500,000
Membership Interest Purchase Agreement [Member] \| Second Milestone [Member]
Class of Stock [Line Items]
Number of shares issued								1,000,000
Shares Issued, Price Per Share								$ 3.75
Membership Interest Purchase Agreement [Member] \| Second Milestone [Member] \| Mr.Schreiber [Member]
Class of Stock [Line Items]
Number of shares issued								500,000
Fitzpatrick Option Agreement [Member]
Class of Stock [Line Items]
Share based payment award, description														Concurrently with the WSS Restructuring, Conversion Labs PR entered into option agreements with Sean Fitzpatrick (the “Fitzpatrick Option Agreement”) and Varun Pathak (the “Pathak Option Agreement” and together with Fitzpatrick Option Agreement the “Option Agreements”), pursuant to which Conversion Labs PR granted options to purchase membership interest units of WSS. Upon vesting, the Fitzpatrick Options and the Pathak Options provide for the potential re-purchase of up to an additional 13.25% of WSS by Fitzpatrick and Pathak in the aggregate with Conversion Labs PR ownership ratably reduced to approximately 72.98
Fitzpatrick Option Agreement [Member] \| Mr.Sean Fitzpatrick [Member]
Class of Stock [Line Items]
Share based payment award, description														The Fitzpatrick Option Agreement grants Sean Fitzpatrick the option to purchase 10,300 membership interest units of WSS for an exercise price of $1.00 per membership interest unit. The Fitzpatrick Options vest in accordance with the following (i) 3,434 membership interests upon WSS achieving $2,500,000 of gross sales in any fiscal quarter (ii) 3,434 membership interests upon WSS achieving $4,000,000 of gross sales in any fiscal quarter, and (iii) 3,434 membership interests upon WSS achieving $8,000,000 of gross sales with a ten percent (10%) net profit margin in any fiscal quarter
Pathak Option Agreement [Member]
Class of Stock [Line Items]
Share based payment award, description														The Pathak Option Agreement grants Varun Pathak the option to purchase 2,100 membership interest units of WSS for an exercise price of $1.00 per membership interest unit. The Pathak Options vest in accordance with the following (i) 700 membership interests upon WSS achieving $2,500,000 of gross sales in any fiscal quarter (ii) 700 membership interests upon WSS achieving $4,000,000 of gross sales in any fiscal quarter, and (iii) 700 membership interests upon WSS achieving $8,000,000 of gross sales with a ten percent (10%) net profit margin in any fiscal quarter
2020 Plan [Member]
Class of Stock [Line Items]
Issuance of share based compensation																		4,800,000	3,300,000	1,500,000
Increase in share available																					150,000
Remaining authorization of shares										1,265,885				1,265,885
2020 Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Share based compensation										$ 702,598	$ 232,268			$ 2,273,756	$ 589,431
Unamortized expense										$ 4,862,048				$ 4,862,048
Shares, granted														1,047,500
Net of forfeitures														$ 3,071,940
Number of shares vested														172,125
Number of shares issued														111,250
2020 Plan [Member]
Class of Stock [Line Items]
Reserved for common stock future issuance																		1,500,000	1,500,000
Shares And Securities [Member]
Class of Stock [Line Items]
Raise up funds			$ 150,000,000	$ 150,000,000
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										5,000				5,000
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										1,610,000				1,610,000

SCHEDULE OF MATURITY OF OPERATI

SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES (Details)	Sep. 30, 2022 USD ($)
Leases
Remainder of fiscal year 2022	$ 225,519
Fiscal year 2023	732,409
Fiscal year 2024	484,580
Fiscal year 2025	68,850
Less: imputed interest	(103,419)
Present value of operating lease liabilities	$ 1,407,939

SCHEDULE OF CASH FLOW RELATED T

SCHEDULE OF CASH FLOW RELATED TO OPERATING LEASE LIABILITIES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Leases
Cash paid for operating lease liabilities	$ 517,871	$ 269,806

SCHEDULE OF BALANCE SHEETS RELA

SCHEDULE OF BALANCE SHEETS RELATED TO OPERATING LEASE LIABILITIES (Details)	Sep. 30, 2022	Dec. 31, 2021
Leases
Weighted average remaining lease term in years	3 years 18 days	3 years 9 months
Weighted average discount rate	7.16%	7.15%

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
LEASES (Details Narrative) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Leases
Operating lease expenses	$ 199,584	$ 95,791	$ 603,275	$ 286,294
Operating lease, term of contract	12 months		12 months
Short term lease payments			$ 2,100
Payments for rent			$ 3,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)				3 Months Ended	9 Months Ended		12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Feb. 28, 2022	Dec. 10, 2021	Dec. 10, 2021	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2018	Dec. 31, 2016	Dec. 31, 2021
Loss Contingencies [Line Items]
Proceeds from issuance of common stock						$ 493,481
Purchase obligation				$ 582,000	$ 582,000				$ 511,000
Stockholders' equity, reverse stock split			5-for-1
Number of common stock issued				400,000
Number of additional shares issued				100
Harborside [Member]
Loss Contingencies [Line Items]
Stock issued during period, shares, reverse stock splits			1,000,000
Stock issued during period, shares, stock splits			200,000
Revenue			$ 10,000,000
Shares issued		1,000,000	1,000,000
Incurred damages		$ 75,000	$ 75,000
Harborside [Member] \| Maximum [Member]
Loss Contingencies [Line Items]
Loss contingency, damages sought, value			33,020,000
Harborside [Member] \| Minimum [Member]
Loss Contingencies [Line Items]
Loss contingency, damages sought, value			$ 5,020,000
Conversion Labs Rx Business [Member]
Loss Contingencies [Line Items]
Stock issued during period, shares, stock splits			200,000
Conversion Labs Rx Business [Member] \| Maximum [Member]
Loss Contingencies [Line Items]
Stock issued during period, shares, stock splits			1,000,000
Pilaris Laboratories, LLC [Member]
Loss Contingencies [Line Items]
Finite-lived intangible asset, useful life								10 years
Percentage of net income								10%
Share based compensation arrangement by share based payment award, expiration period							10 years
Pilaris Laboratories, LLC [Member] \| CVLB PR [Member]
Loss Contingencies [Line Items]
Intercompany agreements, description								As consideration for granting Conversion Labs PR this license, Pilaris will receive on quarterly basis, 10% of the net income collected by the licensed products based on the following formula: Net Income = total income – cost of goods sold – advertising and operating expenses directly related to the marketing of the licensed products
M.ALPHABET, LLC [Member]
Loss Contingencies [Line Items]
Intercompany agreements, description					The Company shall pay Alphabet a royalty equal to 13% of Gross Receipts (as defined in the Agreement) realized from the sales of Licensed Products. No amounts were earned or owed as of September 30, 2022
Percentage for royalty					13%
Share based compensation arrangement by share based payment award, options, grants in period, gross							20,000
Share based compensation arrangements by share based payment award, options, exercises in period, weighted average exercise price							$ 2.50
M.ALPHABET, LLC [Member] \| Common Stock One [Member]
Loss Contingencies [Line Items]
Share based compensation arrangement by share based payment award, options, grants in period, gross							20,000
Share based compensation arrangements by share based payment award, options, exercises in period, weighted average exercise price							$ 2.50
Proceeds from issuance of common stock							$ 7,500,000
M.ALPHABET, LLC [Member] \| Common Stock Two [Member]
Loss Contingencies [Line Items]
Share based compensation arrangement by share based payment award, options, grants in period, gross							20,000
Proceeds from issuance of common stock							$ 10,000,000
M.ALPHABET, LLC [Member] \| Common Stock Three [Member]
Loss Contingencies [Line Items]
Share based compensation arrangement by share based payment award, options, grants in period, gross							40,000
Share based compensation arrangements by share based payment award, options, exercises in period, weighted average exercise price							$ 3.75
Proceeds from issuance of common stock							$ 20,000,000
Conversion Labs Rx Business [Member] \| Harborside [Member]
Loss Contingencies [Line Items]
Adjustments to additional paid in capital, stock issued, issuance costs			$ 5,000,000
Conversion Labs Rx Business [Member] \| Harborside [Member] \| Maximum [Member]
Loss Contingencies [Line Items]
Adjustments to additional paid in capital, stock issued, issuance costs			$ 5,000,000
Conversion Labs Rx [Member]
Loss Contingencies [Line Items]
Contigency contract amount		$ 273,859
Blair LLC [Member]
Loss Contingencies [Line Items]
Contigency contract amount	$ 1,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)					3 Months Ended		9 Months Ended		12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Sep. 14, 2022	Apr. 02, 2022	Feb. 04, 2022	Jan. 27, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Payments for rent							$ 3,000
Payments to acquire property, plant, and equipment							378,877	$ 70,105
Annual base salary		$ 300,000
Performance base salary		75%
Share based compensation							$ 11,850,000	7,983,891
Performance Shares [Member]
Options outstanding number of shares granted							150,000
Restricted Stock Units (RSUs) [Member]
Share based compensation arrangement by share based payment award, equity instruments other than options, nonvested, number					580,000		580,000		600,000
Share based compensation arrangement by share based payment							80,000
Stock option granted							60,000
WorkSimpli Software [Member] \| Software Development Services [Member]
Stock issued during period, value, issued for services					$ 403,424	$ 240,187	$ 1,054,747	599,527
BV Global Fulfillment [Member]
Reimbursed amount						660,877		1,079,403
Puerto Rico Office Space [Member] \| JLS Ventures LLC [Member]
Payments for rent					$ 0	$ 15,000	0	$ 67,500
Chief Executive Officer [Member]
Payments for rent							3,000
Chief Executive Officer [Member] \| Asset Purchase Agreement [Member] \| Bv Global [Member]
Payments to acquire property, plant, and equipment									$ 9,000
Chief Executive Officer [Member] \| BV Global Fulfillment [Member] \| Accounts Payable and Accrued Liabilities [Member]
Due to related parties									$ 61,824
Chief Executive Officer [Member] \| BV Global Fulfillment [Member] \| Minimum [Member]
Monthly fees							13,000
Chief Executive Officer [Member] \| BV Global Fulfillment [Member] \| Maximum [Member]
Monthly fees							$ 16,000
Chief Financial Officer [Member] \| Amended Officer Employment Agreement [Member] \| Restricted Stock [Member]
Share based compensation arrangement by share based payment award, equity instruments other than options, nonvested, number				75,000
Share based compensation arrangement by share based payment				25,000
Chief Financial Officer [Member] \| Amended Officer Employment Agreement [Member] \| Performance Shares [Member]
Share based compensation arrangement by share based payment				250,000
Chief Financial Officer [Member] \| Amended Officer Employment Agreement [Member] \| Restricted Stock Units (RSUs) [Member]
Share based compensation arrangement by share based payment				12,500
Chief Compliance Officer [Member] \| Employee Agreement [Member] \| Performance Shares [Member]
Share based compensation arrangement by share based payment				105,000
Chief Compliance Officer [Member] \| Employee Agreement [Member] \| Restricted Stock Units (RSUs) [Member]
Share based compensation arrangement by share based payment award, equity instruments other than options, nonvested, number				37,500
Principal Accounting Officer [Member] \| Employee Agreement [Member]
Options outstanding number of shares granted			15,000
Principal Accounting Officer [Member] \| Employee Agreement [Member] \| Restricted Stock [Member]
Options outstanding number of shares granted			5,000
Principal Accounting Officer [Member] \| Employee Agreement [Member] \| Performance Shares [Member]
Options outstanding number of shares granted			50,000
MrJindal [Member] \| Director Agreement [Member]
Stock option granted	75,000
Related party description	a stock option to purchase 37,500 shares of the Company’s common stock, vesting in four equal tranches on the 90, 180, 270 and 365-day anniversary of the Director Agreement
Stock option purchase	37,500
Share based compensation	$ 6,000
MrJindal [Member] \| Director Agreement [Member] \| Two Year Anniversary [Member]
Stock option granted	37,500

SCHEDULE OF RELEVANT SEGMENT DA

SCHEDULE OF RELEVANT SEGMENT DATA (Details) - USD ($)	3 Months Ended		9 Months Ended
SCHEDULE OF RELEVANT SEGMENT DATA (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenue	$ 31,412,469	$ 24,947,199	$ 90,913,804	$ 65,458,922
Gross margin	85%	79.60%	83.90%	81%
Operating loss	$ (6,817,701)	$ (12,591,304)	$ (35,563,840)	$ (40,636,404)
Assets	33,361,561		33,361,561		$ 49,923,243
Telehealth [Member]
Segment Reporting Information [Line Items]
Revenue	$ 21,365,178	$ 18,540,897	$ 66,231,202	$ 47,623,822
Gross margin	78.90%	73.20%	78.80%	74.60%
Operating loss	$ (7,423,742)	$ (12,150,140)	$ (36,668,305)	$ (37,047,599)
Assets	25,513,814		25,513,814		48,056,920
WorkSimpli [Member]
Segment Reporting Information [Line Items]
Revenue	$ 10,047,291	$ 6,406,302	$ 24,682,602	$ 17,835,100
Gross margin	97.90%	98%	97.70%	98.20%
Operating loss	$ 606,041	$ (441,164)	$ 1,104,465	$ (3,588,805)
Assets	$ 7,847,747		$ 7,847,747		$ 1,866,323

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - shares		9 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - shares	Nov. 10, 2022	Sep. 30, 2022
Subsequent Event [Line Items]
Common stock for services rendered, shares		211,250
Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock for services rendered, shares	95,000