Barfresh Food (BRFH) 10-K 22 Mar 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 18, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-41228
Entity Registrant Name	BARFRESH FOOD GROUP INC.
Entity Central Index Key	0001487197
Entity Tax Identification Number	27-1994406
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	3600 Wilshire Boulevard
Entity Address, Address Line Two	Suite 1720
Entity Address, City or Town	Los Angeles
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90010
City Area Code	310
Local Phone Number	598-7113
Title of 12(b) Security	Common Stock, $0.000001 par value
Trading Symbol	BRFH
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 5,105,383
Entity Common Stock, Shares Outstanding		14,507,146
Documents Incorporated by Reference [Text Block]	Certain information required by Part III of this Annual Report on Form 10-K is incorporated by reference from portions of the registrant’s definitive proxy statement relating to its 2024 annual meeting of stockholders to be filed pursuant to Regulation 14A within 120 days of December 31, 2023. Other items incorporated by reference are listed in the Exhibit Index of this Annual Report on Form 10-K.
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Auditor Firm ID	286
Auditor Name	Eide Bailly LLP
Auditor Location	Denver, Colorado

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 1,891,000	$ 2,808,000
Restricted cash		211,000
Trade accounts receivable, net	821,000	126,000
Other receivables	160,000	101,000
Inventory, net	1,214,000	1,048,000
Prepaid expenses and other current assets	67,000	79,000
Total current assets	4,153,000	4,373,000
Property, plant and equipment, net of depreciation	409,000	801,000
Operating lease right-of-use assets, net		18,000
Intangible assets, net of amortization	241,000	306,000
Deposits	7,000	7,000
Total assets	4,810,000	5,505,000
Current liabilities:
Accounts payable	1,670,000	1,534,000
Disputed co-manufacturer accounts payable (Note 7)	499,000	499,000
Accrued expenses	85,000	286,000
Accrued payroll and employee related	53,000	233,000
Lease liability		20,000
Total current liabilities	2,307,000	2,572,000
Total liabilities	2,307,000	2,572,000
Commitments and contingencies (Note 7)
Stockholders’ equity:
Preferred stock, $0.000001 par value, 400,000 shares authorized, none issued or outstanding
Common stock, $0.000001 par value; 23,000,000 shares authorized; 14,420,105 and 12,934,741 shares issued and outstanding at December 31, 2023 and December 31, 2022, respectively
Additional paid in capital	63,299,000	60,905,000
Accumulated deficit	(60,796,000)	(57,972,000)
Total stockholders’ equity	2,503,000	2,933,000
Total liabilities and stockholders’ equity	$ 4,810,000	$ 5,505,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.000001	$ 0.000001
Preferred stock, shares authorized	400,000	400,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.000001	$ 0.000001
Common stock, shares authorized	23,000,000	23,000,000
Common stock, shares issued	14,420,105	12,934,741
Common stock, shares outstanding	14,420,105	12,934,741

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue	$ 8,127,000	$ 9,162,000
Cost of revenue	5,243,000	7,722,000
Gross profit	2,884,000	1,440,000
Operating expenses:
Selling, marketing and distribution	2,614,000	2,861,000
General and administrative	2,694,000	3,549,000
Depreciation and amortization	400,000	418,000
Impairment of long-lived assets		746,000
Total operating expenses	5,708,000	7,574,000
Net loss	$ (2,824,000)	$ (6,134,000)
Per share information - basic and fully diluted:
Weighted average shares outstanding - basic	13,359,000	12,924,000
Weighted average shares outstanding - diluted	13,359,000	12,924,000
Net loss per share - basic	$ (0.21)	$ (0.47)
Net loss per share - diluted	$ (0.21)	$ (0.47)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021		$ 60,341,000	$ (51,838,000)	$ 8,503,000
Balance, shares at Dec. 31, 2021	12,905,112
Shares issued for warrant exercise		5,000		5,000
Shares issued for warrant exercise, shares	986
Issuance of stock and options for services		173,000		173,000
Issuance of stock and options for services, shares	23,643
Equity-based compensation		386,000		386,000
Equity-based compensation, shares	5,000
Net loss			(6,134,000)	(6,134,000)
Conversion of debt and interest, shares	1,315,491
Balance at Dec. 31, 2022		60,905,000	(57,972,000)	2,933,000
Balance, shares at Dec. 31, 2022	12,934,741
Issuance of stock and options for services		11,000		11,000
Issuance of stock and options for services, shares	4,094
Equity-based compensation		544,000		544,000
Equity-based compensation, shares	165,779
Net loss			(2,824,000)	(2,824,000)
Cash settlement of equity-based compensation		(24,000)		(24,000)
Conversion of debt and interest		1,863,000		1,863,000
Conversion of debt and interest, shares	1,315,491
Balance at Dec. 31, 2023		$ 63,299,000	$ (60,796,000)	$ 2,503,000
Balance, shares at Dec. 31, 2023	14,420,105

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Cash Flows [Abstract]
Net loss	$ (2,824,000)	$ (6,134,000)
Adjustments to reconcile net loss to net cash used in operating activities
Asset impairment		746,000
Loss on asset disposal	18,000
Depreciation and amortization	403,000	444,000
Stock-based compensation	544,000	386,000
Stock and options issued for services	11,000	173,000
Changes in assets and liabilities
Accounts receivable	(695,000)	1,097,000
Other receivables	(59,000)	(101,000)
Inventories	(166,000)	(343,000)
Prepaid expenses and other assets	10,000	(20,000)
Accounts payable	202,000	560,000
Disputed accounts payable		499,000
Accrued expenses	(402,000)	45,000
Net cash used in operating activities	(2,958,000)	(2,648,000)
Investing activities
Purchase of property and equipment		(13,000)
Net cash used in investing activities		(13,000)
Financing activities
Proceeds from issuance of stock		5,000
Proceeds from convertible notes	1,830,000
Net cash from financing activities	1,830,000	5,000
Net change in cash and restricted cash	(1,128,000)	(2,656,000)
Cash and restricted cash, beginning of year	3,019,000	5,675,000
Cash and restricted cash, end of year	$ 1,891,000	$ 3,019,000

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1. Summary of Significant Accounting Policies Barfresh Food Group Inc., (“we,” “us,” “our,” and the “Company”) was incorporated on February 25, 2010 in the State of Delaware. The Company is engaged in the manufacturing and distribution of ready-to-drink and ready-to-blend beverages, particularly, smoothies, shakes and frappes. Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Principles of Consolidation The consolidated financial statements include the financial statements of the Company and our wholly owned subsidiaries, Barfresh Inc. and Barfresh Corporation Inc. (formerly known as Smoothie, Inc.). All inter-company balances and transactions among the companies have been eliminated upon consolidation. Use of Estimates The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the years reported. Actual results may differ from these estimates. Concentration of Credit Risk The amount of cash on deposit with financial institutions exceeds the $ 250,000 250,000 The following customers accounted for 10% or more of the Company’s accounts receivable balance at December 31: Schedule of Company’s Contract Manufacturers of Finished Goods 2023 2022 Customer A 25 % 3 % Customer B 16 % 31 % Customer C 11 % 24 % Customer D 10 % 23 % Restricted Cash At December 31, 2022, the Company had $ 211,000 Fair Value Measurement Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 – Pricing inputs are other than quoted prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs. Level 3 – Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Financial Instruments Our financial instruments consist of cash, restricted cash, accounts receivable and accounts payable. The carrying value of our financial instruments approximates their fair value. Accounts Receivable Accounts receivable from customers are typically unsecured. The Company’s credit policy calls for payment generally within 30 days. The credit worthiness of a customer is evaluated prior to a sale. Accounts receivable totaled $ 821,000 and $ 126,000 as of December 31, 2023 and 2022, respectively. Allowances for credit losses are considered when an undisputed balance is greater than 90 days past due. There was no allowance for credit losses as of December 31, 2023 and 2022. There was no credit loss expense for the years ended December 31, 2023 and 2022. Inventory Inventory consists of finished goods and is carried at the lower of cost or net realizable value on a first in first out basis. The Company monitors the remaining useful life of its inventory and establishes a reserve of obsolescence where appropriate. Intangible Assets Intangible assets are comprised of patents, net of amortization and trademarks. The patent costs are being amortized over the life of the patent, which is twenty years from the date of filing the patent application. In accordance with ASC Topic 350 Intangibles – Goodwill and Other In accordance with ASC 350 legal costs related to trademarks have been capitalized. We have determined that trademarks have an indeterminable life and therefore are not being amortized. Long-Lived Assets and Other Acquired Intangible Assets We evaluate the recoverability of property and equipment and finite-lived intangible assets for possible impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. The evaluation is performed at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If such review indicates that the carrying amount of property and equipment and intangible assets is not recoverable, the carrying amount of such assets is reduced to fair value. We recorded impairment charges of $ 746,000 Property, Plant, and Equipment Property, plant, and equipment is stated at cost less accumulated depreciation and accumulated impairment loss, if any. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are being amortized over the shorter of the useful life of the asset or the lease term that includes any expected renewal periods that are deemed to be reasonably assured. The estimated useful lives used for financial statement purposes are: Summary of Estimated Useful Lives of Assets Manufacturing equipment 7 Customer equipment 7 Revenue Recognition In accordance with ASC 606, Revenue from Contracts with Customers, revenue is recognized when a customer obtains ownership of promised goods. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these goods. The Company applies the following five steps: 1) Identify the contract with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for goods or services that are transferred is probable. For the Company, the contract is the approved sales order, which may also be supplemented by other agreements that formalize various terms and conditions with customers. 2) Identify the performance obligation in the contract Performance obligations promised in a contract are identified based on the goods or services that will be transferred to the customer. For the Company, this consists of the delivery of frozen beverages, which provide immediate benefit to the customer. 3) Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring goods and is generally stated on the approved sales order. Variable consideration, which typically includes rebates or discounts, are estimated utilizing the most likely amount method. Provisions for refunds are generally provided for in the period the related sales are recorded, based on management’s assessment of historical and projected trends. 4) Allocate the transaction price to performance obligations in the contract Since the Company’s contracts contain a single performance obligation, delivery of frozen beverages, the transaction price is allocated to that single performance obligation. 5) Recognize revenue when or as the Company satisfies a performance obligation The Company recognizes revenue from the sale of frozen beverages when title and risk of loss passes and the customer accepts the goods, which generally occurs at the time of delivery to a customer warehouse. Customer sales incentives such as volume-based rebates or discounts are treated as a reduction of sales at the time the sale is recognized. Shipping and handling costs are treated as fulfilment costs and presented in distribution, selling and administrative costs. Payments that are received before performance obligations are recorded are shown as current liabilities. The Company evaluated the requirement to disaggregate revenue and concluded that substantially all of its revenue comes from a single product, frozen beverages. Research and Development Expenditures for research activities relating to product development and improvement are charged to expense as incurred. The Company incurred $ 115,000 382,000 Storage and Shipping Costs Storage and outbound freight costs are included in selling, marketing and distribution expense. For the years ended December 31, 2023 and 2022, storage and outbound freight amounted to $ 1,278,000 1,467,000 Leases We determine if an arrangement is a lease upon inception. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The right to control the use of an asset includes the right to obtain substantially all of the economic benefits of the underlying asset and the right to direct how and for what purpose the asset is used. Operating lease right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Lease expense is recognized on a straight-line basis over the lease term. As a lessee, the Company leases office space. Income Taxes The provision for income taxes is determined in accordance with the provisions of ASC Topic 740, Accounting for Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements, uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% ASC 740 requires a valuation allowance to reduce the deferred tax assets reported if, based on the weight of evidence, it is more than likely than not that some portion or all of the deferred tax assets will not be recognized. For the years ended December 31, 2023 and 2022 we did not have any interest and penalties or any significant unrecognized uncertain tax positions. Derivative Liability The Company evaluates its convertible instruments, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under ASC Topic 815, “Derivatives and Hedging.” The Company determined that its convertible instruments issued in 2023 did not include any embedded derivatives that require bifurcation. Loss per Share We calculate net loss per share in accordance with ASC Topic 260, Earnings per Share Stock Based Compensation The Company calculates stock compensation in accordance with ASC Topic 718, Compensation-Stock Based Compensation Recent pronouncements From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We have not determined if the impact of recently issued standards that are not yet effective will have an impact on our results of operations and financial position. Subsequent events None.

Restatement of Prior Financial

Restatement of Prior Financial Information	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Restatement of Prior Financial Information	Note 2. Restatement of Prior Financial Information This Company’s previously filed audited balance sheet and statement of operations and cash flow statement have been restated to correct errors in calculating depreciation. From a quantitative and qualitative perspective, the Company determined that correcting the previously filed financial statements would not require amendment to its previously filed reports on Form 10-Q and 10-K. The restatement reduced the accumulated deficit by $ 327,000 Schedule of Prior Financial Information As Previously Reported Adjustment Restated December 31, 2022 As Previously Reported Adjustment Restated Consolidated Balance Sheet Property, plant and equipment, net of depreciation $ 389,000 $ 412,000 $ 801,000 Total assets $ 5,093,000 $ 412,000 $ 5,505,000 Accumulated deficit $ (58,384,000 ) $ 412,000 $ (57,972,000 ) Total stockholders’ equity $ 2,521,000 $ 412,000 $ 2,933,000 Total liabilities and stockholders’ equity $ 5,093,000 $ 412,000 $ 5,505,000 As Previously Reported Adjustment Restated Year ended December 31, 2022 As Previously Reported Adjustment Restated Consolidated Statement of Operations Depreciation and amortization $ 503,000 $ (85,000 ) $ 418,000 Total operating expenses $ 7,659,000 $ (85,000 ) $ 7,574,000 Net loss $ (6,219,000 ) $ 85,000 $ (6,134,000 ) Consolidated Statement of Cash Flows Net loss $ (6,219,000 ) $ 85,000 $ (6,134,000 ) Depreciation and amortization $ 529,000 $ (85,000 ) $ 444,000 Net cash used in operating activities $ (2,648,000 ) $ - $ (2,648,000 )

Inventory

Inventory	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Inventory	Note 3. Inventory Inventory consists of the following at December 31: Schedule of Inventory 2023 2022 Raw materials $ 28,000 $ 65,000 Finished goods 1,186,000 983,000 Inventory, net $ 1,214,000 $ 1,048,000

Property Plant and Equipment

Property Plant and Equipment	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property Plant and Equipment	Note 4. Property Plant and Equipment Major classes of property and equipment consist of the following at December 31: Schedule of Property and Equipment, Net 2023 2022 (restated) Manufacturing equipment $ 1,546,000 $ 1,618,000 Customer equipment 1,410,000 1,417,000 Property and equipment, gross 2,956,000 3,035,000 Less: accumulated depreciation (2,547,000 ) (2,234,000 ) Property and equipment, net of depreciation $ 409,000 $ 801,000 We recorded depreciation expense related to these assets of $ 339,000 380,000 18,000 29,000

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 5. Intangible Assets Intangible assets consist of the following at December 31: Schedule of Intangible Assets 2023 2022 Patent costs, subject to amortization $ 768,000 $ 768,000 Less: accumulated amortization (651,000 ) (586,000 ) Patent costs, net 117,000 182,000 Trademarks, not subject to amortization 124,000 124,000 Total $ 241,000 $ 306,000 The amounts carried on the balance sheet represent cost to acquire, legal fees and similar costs relating to the patents incurred by the Company. Amortization is calculated through the expiration date of the patent. The amount charged to expenses for amortization of the patent costs was $ 64,000 Estimated future amortization expense related to patents as of December 31, 2023, is as follows: Schedule of Estimated Future Amortization Expense Related to Intangible Property Total Amortization Years ending December 31, 2024 $ 64,000 2025 49,000 2026 4,000 Intangible asset, net of amortization $ 117,000

Convertible Notes

Convertible Notes	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Convertible Notes	Note 6. Convertible Notes From July to October of 2023, the Company executed subscription agreements for $ 1,880,000 2,000,000 The debt may be drawn in 25% increments, matures on the anniversary of the draw, bears interest at 10% per annum for the term, regardless of earlier payment or conversion, and is mandatorily convertible as to principal and interest into shares of the Company’s common stock at any time prior to maturity at the greater of $1.20 or 85% of the volume-weighted average price of the common stock for the ten trading days immediately preceding the written notice of the conversion (the “Conversion Price”). On October 23, 2023, we drew down $ 1,390,000 1,207,000 820,160 470,000 653,000 4,000 495,331 30,000

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 7. Commitments and Contingencies Lease Commitments The Company leases office space under a non-cancelable operating lease which expired on March 31, 2023 extended multiple times, most recently through September 30, 2024 80,000 no 18,000 20,000 Legal Proceedings Schreiber Dispute The Company’s products are produced to its specifications through several contract manufacturers. One of the Company’s contract manufacturers (the “Manufacturer”) provided approximately 52 42 Over the course of 2022, the Company experienced numerous quality issues with the case packaging utilized by the Manufacturer. In addition, in July of 2022, the Company began receiving customer complaints about the texture of the Company’s smoothie products produced by the Manufacturer. In response, the Company withdrew product from the market and destroyed on-hand inventory, withholding $ 499,000 The Company attempted to resolve the issues based on the contractual procedures described in the Supply Agreement. However, on November 4, 2022, in response to a formal proposal of alternate resolutions, the Company received notification from the Manufacturer that it was denying any responsibility for the defective manufacture of the product. In response, on November 10, 2022, the Company filed a complaint in the United States District Court for the Central District of California, Western Division (the “Complaint”), claiming that the Manufacturer had not met its obligations under the Supply Agreement, and seeking economic damages. In response, the Manufacturer terminated the Supply Agreement. On January 20, 2023, the Company filed a voluntary dismissal of the Complaint which allowed the parties to reach a potential resolution outside of the court system. However, as the parties were once again unable to come to an agreement, the Company re-filed the Complaint in California State Court in August 2023 and continues to progress through the court system. Due to the uncertainties surrounding the claim, the Company is not able to predict either the outcome or a range of reasonably possible recoveries that could result from its actions against the Manufacturer, and no gain contingencies have been recorded. The disruption in its supply resulting from the dispute has and will continue to adversely impact the Company’s results of operations and cash flow until a suitable resolution is reached or new sources of reliable supply at sufficient volume can be identified and developed, the timing of which is uncertain. The Company has mitigated the impact of the supply disruption with the introduction of its single-serve smoothie cartons; however the product format has not been accepted by some customers or as a substitute for the bottle product in all use cases. Other legal matters From time to time, various lawsuits and legal proceedings may arise in the ordinary course of business. However, litigation is subject to inherent uncertainties and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently the defendant in one legal proceeding for an amount less than $ 100,000

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Stockholders’ Equity	Note 8. Stockholders’ Equity In 2022, the Company issued 23,643 5.00 5.16 5,000 4.50 In 2022, the Company issued 986 5.07 In 2023, the Company issued 1,315,491 In 2023, the Company issued 165,779 4,094 1.45 4.00 Warrants The following is a summary of changes in warrants outstanding for the years ended December 31, 2023 and 2022: Summary of Changes in Warrants Outstanding Number of Outstanding at December 31,2021 1,287,404 Exercised (986 ) Expired (106,228 ) Outstanding at December 31, 2022 1,180,190 Expired (936,375 ) Outstanding at December 31, 2023 243,815 The following is a summary of all outstanding warrants as of December 31, 2023: Summary of Outstanding Warrants Warrant issuance event Number of warrants Weighted Exercise price per share Remaining Intrinsic Settlement of deferred compensation 243,815 $ 6.32 $ 3.51 9.10 0.74 $ - Equity Incentive Plan Through 2022, the Company issued equity incentive awards under the 2015 Equity Incentive Plan (the “2015 Plan”) and outside the Plan. In June 2023, the Company’s stockholders adopted the 2023 Equity Incentive Plan (the “2023 Plan”), reserving 650,000 Awards may be granted to employees, members of the Board of Directors and consultants, and may take the form of options, restricted stock, restricted stock units, performance shares and stock appreciation rights. The Company has issued options with no intrinsic value, stock awards and stock units through December 31, 2023, and issues new shares upon exercise of options or vesting of stock awards and stock units. The Company has reserved approximately 493,000 43,000 162,000 607,000 1,305,000 Stock-Based Compensation The total amount of equity-based compensation included in general and administrative expense in the accompanying consolidated statements of operations was $ 290,000 386,000 As of December 31, 2023, the Company has $ 93,000 1.3 Stock Options The following is a summary of stock option activity: Summary of Stock Options Activity Number of Weighted Remaining Outstanding on December 31, 2021 635,889 $ 7.41 3.8 Issued 64,672 $ 5.72 8.0 Cancelled/expired (17,622 ) $ 5.08 Outstanding on December 31, 2022 682,939 $ 7.30 3.2 Issued 65,468 $ 1.50 8.0 Cancelled/expired (161,316 ) $ 7.92 Outstanding on December 31, 2023 587,091 $ 6.50 3.6 Exercisable, December 31, 2023 526,389 $ 6.73 3.2 The fair value of the options issued was calculated using the Black-Sholes option pricing model, based on the criteria shown below: Summary of Fair Value of Options Using Black-Sholes Option Pricing Model 2023 2022 Expected term (in years) 8 5.5 8 Weighted average expected volatility 84.4 % 82.8 85.7 % Weighted average risk-free interest rate 3.7 % 1.5 3.9 % Expected dividends $ - $ - Weighted average grant date fair value per share $ 1.21 $ 4.53 Restricted Stock The following is a summary of restricted stock award and restricted stock unit activity: Summary of Restricted Stock Award and Restricted Stock Unit Activity Number of Weighted Unvested at January 1, 2022 - $ - Granted 46,554 $ 4.96 Forfeited (4,631 ) $ 5.38 Unvested at December 31, 2022 41,923 $ 4.92 Granted 5,000 $ 1.25 Vested (4,386 ) $ 5.06 Forfeited (9,931 ) $ 3.33 Unvested at December 31, 2023 32,606 $ 4.82 Performance Stock Units During 2023 and 2022, the Company issued performance share units (“PSUs”) that represent shares potentially issuable based upon achievement of Company and individual performance targets. The grantees have the ability to earn 0 200 The following is a summary of PSU activity: Summary of Performance Stock Unit Activity Number of Weighted Unvested at January 1, 2022 - $ - Granted 123,512 $ 4.50 Forfeited (105,834 ) $ 4.50 Unvested at December 31, 2022 17,678 $ 4.50 Cash settled (17,678 ) $ 4.50 Granted 288,469 $ 1.70 Forfeited (179,330 ) $ 1.67 Unvested and expected to vest at December 31, 2023 63,888 $ 1.84 In February 2023, the awards granted for 2022 were modified to pay the original grant-date fair value of the shares expected to vest in cash. Additionally, the Company performance targets were modified to allow approximately 77,000 218,000

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 9. Income Taxes Income tax provision (benefit) for the years ended December 31, 2023 and 2022 is summarized below: Summary of Income Tax Provision (Benefit) 2023 2022 Current: Federal $ - $ - State - - Total - - Deferred: Federal (464,000 ) (956,000 ) State (155,000 ) (323,000 ) Change in valuation allowance 619,000 1,279,000 Total - - Provision for income taxes $ - $ - The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate before provision for income taxes. The sources and tax effect of the differences are as follows: Summary of Statutory Federal Income Tax Rate Before Provision for Income Taxes 2023 2022 Statutory federal income tax rate 21 % 21 % State tax 7 7 Change in valuation allowance (28 ) (28 ) Total Income tax - % - % Components of the net deferred income tax assets at December 31, 2023 and 2022 were as follows: Schedule of Components of Net Deferred Income Tax Assets 2023 2022 Net operating loss carryover $ 14,567,000 $ 13,948,000 Valuation allowance (14,567,000 ) (13,948,000 ) Deferred tax assets, net $ - $ - ASC 740 requires a valuation allowance to reduce the deferred tax assets reported if, based on the weight of evidence, it is more than likely than not that some portion or all of the deferred tax assets will not be recognized. After consideration of all the evidence, both positive and negative, management has determined that a $ 14,567,000 13,948,000 619,000 As of December 31, 2023, the Company has a net operating loss carry forward to offset future taxable income of approximately $ 52,056,000 28,482,000 23,574,000 CARES Act On March 27, 2020, the U.S. government enacted the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) to provide certain relief as a result of the COVID-19 pandemic. The CARES Act provides tax relief, along with other stimulus measures, including a provision for an Employee Retention Credit (“ERC”), which allows for employers to claim a refundable tax credit against the employer share of Social Security tax equal to 70% of the qualified wages paid to employees from the start of the COVID-19 pandemic through September 30, 2021. The ERC was designed to encourage businesses to keep employees on the payroll during the COVID-19 pandemic. As there is no authoritative guidance under U.S. GAAP on accounting for government assistance to for-profit business entities, the Company accounts for the ERC by analogy to International Accounting Standard (“IAS”) 20, Accounting for Government Grants and Disclosure of Government Assistance. In accordance with IAS 20, management determined based upon receipt of confirmation of the claim made by its co-employment partner and review of the calculations provided that it has reasonable assurance for receipt of the ERC and recorded the ERC benefit of $ 92,000 within general and administrative expenses in the accompanying consolidated statement of operations for the year ended December 31, 2023. The Company recorded a corresponding receivable for the benefit expected to be received within other receivables on the consolidated balance sheet as of December 31, 2023. The Company received the refund in March 2024. ERC claims can be made in a variety of circumstances with varying degrees of subjectivity and clear authoritative guidance. Paid claims are subject to IRS inspection which may occur prior to expiration of the statute of limitations. The Company’s ERC claim was based on objectively calculated declines in revenue using methods that are clearly defined in the CARES Act and various regulations and interpretations thereof.

Business Segments and Customer

Business Segments and Customer Concentrations	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Business Segments and Customer Concentrations	Note 10. Business Segments and Customer Concentrations The Company operates in one business segment. Sales to the following customers represented more than 10% of total sales for the years ended December 31, 2023 and 2022: Schedule of Revenue by Major Customers by Reporting Segments 2023 2022 Customer A 15 % 20 % Customer B 14 % 20 % Customer C 14 % 16 % Customer D 11 % 5 %

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2023
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	Note 11. Supplemental Cash Flow Information Supplemental cash flow information is as follows: Schedule of Cash Flow Supplemental Information 2023 2022 Cash paid during the year for: Amounts included in the measurement of lease liabilities $ 20,000 $ 78,000 Non-cash financing and investing activities: Convertible note issued in exchange for trade payables $ 30,000 $ - Conversion of debt and interest to equity $ 1,863,000 $ - Value of shares relinquished in modification of stock-based compensation awards (Note 8) $ 24,000 $ -

Liquidity

Liquidity	12 Months Ended
	Dec. 31, 2023
Liquidity
Liquidity	Note 12. Liquidity During the years ended December 31, 2023 and 2022, the Company used cash for operations of $ 2,958,000 2,648,000 However, as of December 31, 2023, we have $ 1,891,000

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”).
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the financial statements of the Company and our wholly owned subsidiaries, Barfresh Inc. and Barfresh Corporation Inc. (formerly known as Smoothie, Inc.). All inter-company balances and transactions among the companies have been eliminated upon consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the years reported. Actual results may differ from these estimates.
Concentration of Credit Risk	Concentration of Credit Risk The amount of cash on deposit with financial institutions exceeds the $ 250,000 250,000 The following customers accounted for 10% or more of the Company’s accounts receivable balance at December 31: Schedule of Company’s Contract Manufacturers of Finished Goods 2023 2022 Customer A 25 % 3 % Customer B 16 % 31 % Customer C 11 % 24 % Customer D 10 % 23 %
Restricted Cash	Restricted Cash At December 31, 2022, the Company had $ 211,000
Fair Value Measurement	Fair Value Measurement Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 – Pricing inputs are other than quoted prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs. Level 3 – Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Financial Instruments Our financial instruments consist of cash, restricted cash, accounts receivable and accounts payable. The carrying value of our financial instruments approximates their fair value.
Accounts Receivable	Accounts Receivable Accounts receivable from customers are typically unsecured. The Company’s credit policy calls for payment generally within 30 days. The credit worthiness of a customer is evaluated prior to a sale. Accounts receivable totaled $ 821,000 and $ 126,000 as of December 31, 2023 and 2022, respectively. Allowances for credit losses are considered when an undisputed balance is greater than 90 days past due. There was no allowance for credit losses as of December 31, 2023 and 2022. There was no credit loss expense for the years ended December 31, 2023 and 2022.
Inventory	Inventory Inventory consists of finished goods and is carried at the lower of cost or net realizable value on a first in first out basis. The Company monitors the remaining useful life of its inventory and establishes a reserve of obsolescence where appropriate.
Intangible Assets	Intangible Assets Intangible assets are comprised of patents, net of amortization and trademarks. The patent costs are being amortized over the life of the patent, which is twenty years from the date of filing the patent application. In accordance with ASC Topic 350 Intangibles – Goodwill and Other In accordance with ASC 350 legal costs related to trademarks have been capitalized. We have determined that trademarks have an indeterminable life and therefore are not being amortized.
Long-Lived Assets and Other Acquired Intangible Assets	Long-Lived Assets and Other Acquired Intangible Assets We evaluate the recoverability of property and equipment and finite-lived intangible assets for possible impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. The evaluation is performed at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If such review indicates that the carrying amount of property and equipment and intangible assets is not recoverable, the carrying amount of such assets is reduced to fair value. We recorded impairment charges of $ 746,000
Property, Plant, and Equipment	Property, Plant, and Equipment Property, plant, and equipment is stated at cost less accumulated depreciation and accumulated impairment loss, if any. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are being amortized over the shorter of the useful life of the asset or the lease term that includes any expected renewal periods that are deemed to be reasonably assured. The estimated useful lives used for financial statement purposes are: Summary of Estimated Useful Lives of Assets Manufacturing equipment 7 Customer equipment 7
Revenue Recognition	Revenue Recognition In accordance with ASC 606, Revenue from Contracts with Customers, revenue is recognized when a customer obtains ownership of promised goods. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these goods. The Company applies the following five steps: 1) Identify the contract with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for goods or services that are transferred is probable. For the Company, the contract is the approved sales order, which may also be supplemented by other agreements that formalize various terms and conditions with customers. 2) Identify the performance obligation in the contract Performance obligations promised in a contract are identified based on the goods or services that will be transferred to the customer. For the Company, this consists of the delivery of frozen beverages, which provide immediate benefit to the customer. 3) Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring goods and is generally stated on the approved sales order. Variable consideration, which typically includes rebates or discounts, are estimated utilizing the most likely amount method. Provisions for refunds are generally provided for in the period the related sales are recorded, based on management’s assessment of historical and projected trends. 4) Allocate the transaction price to performance obligations in the contract Since the Company’s contracts contain a single performance obligation, delivery of frozen beverages, the transaction price is allocated to that single performance obligation. 5) Recognize revenue when or as the Company satisfies a performance obligation The Company recognizes revenue from the sale of frozen beverages when title and risk of loss passes and the customer accepts the goods, which generally occurs at the time of delivery to a customer warehouse. Customer sales incentives such as volume-based rebates or discounts are treated as a reduction of sales at the time the sale is recognized. Shipping and handling costs are treated as fulfilment costs and presented in distribution, selling and administrative costs. Payments that are received before performance obligations are recorded are shown as current liabilities. The Company evaluated the requirement to disaggregate revenue and concluded that substantially all of its revenue comes from a single product, frozen beverages.
Research and Development	Research and Development Expenditures for research activities relating to product development and improvement are charged to expense as incurred. The Company incurred $ 115,000 382,000
Storage and Shipping Costs	Storage and Shipping Costs Storage and outbound freight costs are included in selling, marketing and distribution expense. For the years ended December 31, 2023 and 2022, storage and outbound freight amounted to $ 1,278,000 1,467,000
Leases	Leases We determine if an arrangement is a lease upon inception. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The right to control the use of an asset includes the right to obtain substantially all of the economic benefits of the underlying asset and the right to direct how and for what purpose the asset is used. Operating lease right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Lease expense is recognized on a straight-line basis over the lease term. As a lessee, the Company leases office space.
Income Taxes	Income Taxes The provision for income taxes is determined in accordance with the provisions of ASC Topic 740, Accounting for Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements, uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% ASC 740 requires a valuation allowance to reduce the deferred tax assets reported if, based on the weight of evidence, it is more than likely than not that some portion or all of the deferred tax assets will not be recognized. For the years ended December 31, 2023 and 2022 we did not have any interest and penalties or any significant unrecognized uncertain tax positions.
Derivative Liability	Derivative Liability The Company evaluates its convertible instruments, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under ASC Topic 815, “Derivatives and Hedging.” The Company determined that its convertible instruments issued in 2023 did not include any embedded derivatives that require bifurcation.
Loss per Share	Loss per Share We calculate net loss per share in accordance with ASC Topic 260, Earnings per Share
Stock Based Compensation	Stock Based Compensation The Company calculates stock compensation in accordance with ASC Topic 718, Compensation-Stock Based Compensation
Recent pronouncements	Recent pronouncements From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We have not determined if the impact of recently issued standards that are not yet effective will have an impact on our results of operations and financial position.
Subsequent events	Subsequent events None.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Company’s Contract Manufacturers of Finished Goods	The following customers accounted for 10% or more of the Company’s accounts receivable balance at December 31: Schedule of Company’s Contract Manufacturers of Finished Goods 2023 2022 Customer A 25 % 3 % Customer B 16 % 31 % Customer C 11 % 24 % Customer D 10 % 23 %
Summary of Estimated Useful Lives of Assets	Summary of Estimated Useful Lives of Assets Manufacturing equipment 7 Customer equipment 7

Restatement of Prior Financia_2

Restatement of Prior Financial Information (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Schedule of Prior Financial Information	Schedule of Prior Financial Information As Previously Reported Adjustment Restated December 31, 2022 As Previously Reported Adjustment Restated Consolidated Balance Sheet Property, plant and equipment, net of depreciation $ 389,000 $ 412,000 $ 801,000 Total assets $ 5,093,000 $ 412,000 $ 5,505,000 Accumulated deficit $ (58,384,000 ) $ 412,000 $ (57,972,000 ) Total stockholders’ equity $ 2,521,000 $ 412,000 $ 2,933,000 Total liabilities and stockholders’ equity $ 5,093,000 $ 412,000 $ 5,505,000 As Previously Reported Adjustment Restated Year ended December 31, 2022 As Previously Reported Adjustment Restated Consolidated Statement of Operations Depreciation and amortization $ 503,000 $ (85,000 ) $ 418,000 Total operating expenses $ 7,659,000 $ (85,000 ) $ 7,574,000 Net loss $ (6,219,000 ) $ 85,000 $ (6,134,000 ) Consolidated Statement of Cash Flows Net loss $ (6,219,000 ) $ 85,000 $ (6,134,000 ) Depreciation and amortization $ 529,000 $ (85,000 ) $ 444,000 Net cash used in operating activities $ (2,648,000 ) $ - $ (2,648,000 )

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following at December 31: Schedule of Inventory 2023 2022 Raw materials $ 28,000 $ 65,000 Finished goods 1,186,000 983,000 Inventory, net $ 1,214,000 $ 1,048,000

Property Plant and Equipment (T

Property Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Major classes of property and equipment consist of the following at December 31: Schedule of Property and Equipment, Net 2023 2022 (restated) Manufacturing equipment $ 1,546,000 $ 1,618,000 Customer equipment 1,410,000 1,417,000 Property and equipment, gross 2,956,000 3,035,000 Less: accumulated depreciation (2,547,000 ) (2,234,000 ) Property and equipment, net of depreciation $ 409,000 $ 801,000

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets consist of the following at December 31: Schedule of Intangible Assets 2023 2022 Patent costs, subject to amortization $ 768,000 $ 768,000 Less: accumulated amortization (651,000 ) (586,000 ) Patent costs, net 117,000 182,000 Trademarks, not subject to amortization 124,000 124,000 Total $ 241,000 $ 306,000
Schedule of Estimated Future Amortization Expense Related to Intangible Property	Estimated future amortization expense related to patents as of December 31, 2023, is as follows: Schedule of Estimated Future Amortization Expense Related to Intangible Property Total Amortization Years ending December 31, 2024 $ 64,000 2025 49,000 2026 4,000 Intangible asset, net of amortization $ 117,000

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Summary of Changes in Warrants Outstanding	The following is a summary of changes in warrants outstanding for the years ended December 31, 2023 and 2022: Summary of Changes in Warrants Outstanding Number of Outstanding at December 31,2021 1,287,404 Exercised (986 ) Expired (106,228 ) Outstanding at December 31, 2022 1,180,190 Expired (936,375 ) Outstanding at December 31, 2023 243,815
Summary of Outstanding Warrants	The following is a summary of all outstanding warrants as of December 31, 2023: Summary of Outstanding Warrants Warrant issuance event Number of warrants Weighted Exercise price per share Remaining Intrinsic Settlement of deferred compensation 243,815 $ 6.32 $ 3.51 9.10 0.74 $ -
Summary of Stock Options Activity	The following is a summary of stock option activity: Summary of Stock Options Activity Number of Weighted Remaining Outstanding on December 31, 2021 635,889 $ 7.41 3.8 Issued 64,672 $ 5.72 8.0 Cancelled/expired (17,622 ) $ 5.08 Outstanding on December 31, 2022 682,939 $ 7.30 3.2 Issued 65,468 $ 1.50 8.0 Cancelled/expired (161,316 ) $ 7.92 Outstanding on December 31, 2023 587,091 $ 6.50 3.6 Exercisable, December 31, 2023 526,389 $ 6.73 3.2
Summary of Fair Value of Options Using Black-Sholes Option Pricing Model	The fair value of the options issued was calculated using the Black-Sholes option pricing model, based on the criteria shown below: Summary of Fair Value of Options Using Black-Sholes Option Pricing Model 2023 2022 Expected term (in years) 8 5.5 8 Weighted average expected volatility 84.4 % 82.8 85.7 % Weighted average risk-free interest rate 3.7 % 1.5 3.9 % Expected dividends $ - $ - Weighted average grant date fair value per share $ 1.21 $ 4.53
Summary of Restricted Stock Award and Restricted Stock Unit Activity	The following is a summary of restricted stock award and restricted stock unit activity: Summary of Restricted Stock Award and Restricted Stock Unit Activity Number of Weighted Unvested at January 1, 2022 - $ - Granted 46,554 $ 4.96 Forfeited (4,631 ) $ 5.38 Unvested at December 31, 2022 41,923 $ 4.92 Granted 5,000 $ 1.25 Vested (4,386 ) $ 5.06 Forfeited (9,931 ) $ 3.33 Unvested at December 31, 2023 32,606 $ 4.82
Summary of Performance Stock Unit Activity	The following is a summary of PSU activity: Summary of Performance Stock Unit Activity Number of Weighted Unvested at January 1, 2022 - $ - Granted 123,512 $ 4.50 Forfeited (105,834 ) $ 4.50 Unvested at December 31, 2022 17,678 $ 4.50 Cash settled (17,678 ) $ 4.50 Granted 288,469 $ 1.70 Forfeited (179,330 ) $ 1.67 Unvested and expected to vest at December 31, 2023 63,888 $ 1.84

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Summary of Income Tax Provision (Benefit)	Income tax provision (benefit) for the years ended December 31, 2023 and 2022 is summarized below: Summary of Income Tax Provision (Benefit) 2023 2022 Current: Federal $ - $ - State - - Total - - Deferred: Federal (464,000 ) (956,000 ) State (155,000 ) (323,000 ) Change in valuation allowance 619,000 1,279,000 Total - - Provision for income taxes $ - $ -
Summary of Statutory Federal Income Tax Rate Before Provision for Income Taxes	The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate before provision for income taxes. The sources and tax effect of the differences are as follows: Summary of Statutory Federal Income Tax Rate Before Provision for Income Taxes 2023 2022 Statutory federal income tax rate 21 % 21 % State tax 7 7 Change in valuation allowance (28 ) (28 ) Total Income tax - % - %
Schedule of Components of Net Deferred Income Tax Assets	Components of the net deferred income tax assets at December 31, 2023 and 2022 were as follows: Schedule of Components of Net Deferred Income Tax Assets 2023 2022 Net operating loss carryover $ 14,567,000 $ 13,948,000 Valuation allowance (14,567,000 ) (13,948,000 ) Deferred tax assets, net $ - $ -

Business Segments and Custome_2

Business Segments and Customer Concentrations (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Revenue by Major Customers by Reporting Segments	The Company operates in one business segment. Sales to the following customers represented more than 10% of total sales for the years ended December 31, 2023 and 2022: Schedule of Revenue by Major Customers by Reporting Segments 2023 2022 Customer A 15 % 20 % Customer B 14 % 20 % Customer C 14 % 16 % Customer D 11 % 5 %

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2023
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow Supplemental Information	Supplemental cash flow information is as follows: Schedule of Cash Flow Supplemental Information 2023 2022 Cash paid during the year for: Amounts included in the measurement of lease liabilities $ 20,000 $ 78,000 Non-cash financing and investing activities: Convertible note issued in exchange for trade payables $ 30,000 $ - Conversion of debt and interest to equity $ 1,863,000 $ - Value of shares relinquished in modification of stock-based compensation awards (Note 8) $ 24,000 $ -

Schedule of Company_s Contract

Schedule of Company’s Contract Manufacturers of Finished Goods (Details) - Customer Concentration Risk [Member] - Accounts Receivable [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Customer A [Member]
Product Information [Line Items]
Manufacturer percentage	25%	3%
Customer B [Member]
Product Information [Line Items]
Manufacturer percentage	16%	31%
Customer C [Member]
Product Information [Line Items]
Manufacturer percentage	11%	24%
Customer D [Member]
Product Information [Line Items]
Manufacturer percentage	10%	23%

Summary of Estimated Useful Liv

Summary of Estimated Useful Lives of Assets (Details)	Dec. 31, 2023
Manufacturing Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years
Customer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Cash federally insured limit value	$ 250,000	$ 250,000
Cash on deposit exceeds	250,000
Restricted cash		211,000
Accounts Receivable, after Allowance for Credit Loss, Current	821,000	126,000
Accounts Receivable, Allowance for Credit Loss	0	0
Credit loss expense	0	0
Asset impairment		746,000
Research and development expenses	115,000	382,000
Shipping and handling costs	$ 1,278,000	$ 1,467,000
Percentage of tax benefits likelihood being realized upon ultimate settlement	greater than 50%

Schedule of Prior Financial Inf

Schedule of Prior Financial Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, net of depreciation	$ 409,000	$ 801,000
Total assets	4,810,000	5,505,000
Accumulated deficit	(60,796,000)	(57,972,000)
Total stockholders’ equity	2,503,000	2,933,000	$ 8,503,000
Total liabilities and stockholders’ equity	4,810,000	5,505,000
Depreciation and amortization	400,000	418,000
Total operating expenses	5,708,000	7,574,000
Net loss	(2,824,000)	(6,134,000)
Depreciation and amortization	403,000	444,000
Net cash used in operating activities	$ (2,958,000)	(2,648,000)
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, net of depreciation		389,000
Total assets		5,093,000
Accumulated deficit		(58,384,000)
Total stockholders’ equity		2,521,000
Total liabilities and stockholders’ equity		5,093,000
Depreciation and amortization		503,000
Total operating expenses		7,659,000
Net loss		(6,219,000)
Depreciation and amortization		529,000
Net cash used in operating activities		(2,648,000)
Revision of Prior Period, Reclassification, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, net of depreciation		412,000
Total assets		412,000
Accumulated deficit		412,000	$ 327,000
Total stockholders’ equity		412,000
Total liabilities and stockholders’ equity		412,000
Depreciation and amortization		(85,000)
Total operating expenses		(85,000)
Net loss		85,000
Depreciation and amortization		(85,000)
Net cash used in operating activities

Restatement of Prior Financia_3

Restatement of Prior Financial Information (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reduced accumulated deficit	$ (60,796,000)	$ (57,972,000)
Revision of Prior Period, Reclassification, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reduced accumulated deficit		$ 412,000	$ 327,000

Schedule of Inventory (Details)

Schedule of Inventory (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 28,000	$ 65,000
Finished goods	1,186,000	983,000
Inventory, net	$ 1,214,000	$ 1,048,000

Schedule of Property and Equipm

Schedule of Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,956,000	$ 3,035,000
Less: accumulated depreciation	(2,547,000)	(2,234,000)
Property and equipment, net of depreciation	409,000	801,000
Manufacturing Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,546,000	1,618,000
Customer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,410,000	$ 1,417,000

Property Plant and Equipment (D

Property Plant and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 339,000	$ 380,000
Depreciation expense in cost of revenue	$ 18,000	$ 29,000

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Less: accumulated amortization	$ (651,000)	$ (586,000)
Total	241,000	306,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Patent costs, subject to amortization	768,000	768,000
Total	117,000	182,000
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Total	$ 124,000	$ 124,000

Schedule of Estimated Future Am

Schedule of Estimated Future Amortization Expense Related to Intangible Property (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Intangible asset, net of amortization	$ 241,000	$ 306,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
2024	64,000
2025	49,000
2026	4,000
Intangible asset, net of amortization	$ 117,000	$ 182,000

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 64,000	$ 64,000

Convertible Notes (Details Narr

Convertible Notes (Details Narrative) - Subscription Agreements [Member] - USD ($)			4 Months Ended
	Dec. 19, 2023	Oct. 23, 2023	Oct. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes	$ 470,000	$ 1,390,000	$ 1,880,000
Convertible debt offering through private placement			$ 2,000,000
Debt instrument, description			The debt may be drawn in 25% increments, matures on the anniversary of the draw, bears interest at 10% per annum for the term, regardless of earlier payment or conversion, and is mandatorily convertible as to principal and interest into shares of the Company’s common stock at any time prior to maturity at the greater of $1.20 or 85% of the volume-weighted average price of the common stock for the ten trading days immediately preceding the written notice of the conversion (the “Conversion Price”).
Convertible notes including interest and principal payments	$ 653,000	$ 1,207,000
Convertible notes including interest and principal payments, shares	495,331	820,160
Accrued interest	$ 4,000
Convertible note issued in exchange for trade payables	$ 30,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Lease expiration date	Mar. 31, 2023
Operating lease extension description	extended multiple times, most recently through September 30, 2024
Operating lease expense	$ 80,000
Operating lease right of use asset		$ 18,000
Operating lease liability		$ 20,000
Companies product holdings		52%	42%
Payment due	1,670,000	$ 1,534,000
Legal proceeding	$ 100,000
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Payment due				$ 499,000

Summary of Changes in Warrants

Summary of Changes in Warrants Outstanding (Details) - Warrant [Member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants outstanding, Beginning balance	1,180,190	1,287,404
Number of warrants, Exercised		(986)
Number of warrants, Expired	(936,375)	(106,228)
Number of warrants outstanding, Ending balance	243,815	1,180,190

Summary of Outstanding Warrants

Summary of Outstanding Warrants (Details) - Warrant [Member] - Settlement of Deferred Compensation [Member]	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants | shares	243,815
Weighted average exercise price	$ 6.32
Remaining term in years	8 months 26 days
Intrinsic value at date of grant | $
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price per share	$ 3.51
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price per share	$ 9.10

Summary of Stock Options Activi

Summary of Stock Options Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Number of Options, Outstanding, Beginning	682,939	635,889
Weighted average exercise price per share, Outstanding, Beginning	$ 7.30	$ 7.41
Remaining term in years, Outstanding	3 years 7 months 6 days	3 years 2 months 12 days	3 years 9 months 18 days
Number of Options, Issued	65,468	64,672
Weighted average exercise price per share, Issued	$ 1.50	$ 5.72
Remaining term in years, Issued	8 years	8 years
Number of Options, Cancelled/Expired	(161,316)	(17,622)
Weighted average exercise price per share, Cancelled/Expired	$ 7.92	$ 5.08
Number of Options, Outstanding, Ending	587,091	682,939	635,889
Weighted average exercise price per share, Outstanding, ending balance	$ 6.50	$ 7.30	$ 7.41
Number of Options, Exercisable	526,389
Weighted average exercise price per share, Exercisable	$ 6.73
Remaining term in years, Exercisable	3 years 2 months 12 days

Summary of Fair Value of Option

Summary of Fair Value of Options Using Black-Sholes Option Pricing Model (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Expected term (in years)	8 years
Weighted average expected volatility	84.40%
Weighted average expected volatility, minimum		82.80%
Weighted average expected volatility, maximum		85.70%
Weighted average risk-free interest rate	3.70%
Weighted average risk-free interest rate. minimum		1.50%
Weighted average risk-free interest rate, maximum		3.90%
Expected dividends
Weighted average grant date fair value per share	$ 1.21	$ 4.53
Minimum [Member]
Expected term (in years)		5 years 6 months
Maximum [Member]
Expected term (in years)		8 years

Summary of Restricted Stock Awa

Summary of Restricted Stock Award and Restricted Stock Unit Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Number of shares, Unvested	41,923
Weighted average grant date fair value, Unvested	$ 4.92
Number of shares, Granted	5,000	46,554
Weighted average grant date fair value, Granted	$ 1.25	$ 4.96
Number of shares, Forfeited	(9,931)	(4,631)
Weighted average grant date fair value, Forfeited	$ 3.33	$ 5.38
Number of shares, Vested	(4,386)
Weighted average grant date fair value, Vested	$ 5.06
Number of shares, Unvested	32,606	41,923
Weighted average grant date fair value, Unvested	$ 4.82	$ 4.92

Summary of Performance Stock Un

Summary of Performance Stock Unit Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, Unvested	41,923
Weighted average grant date fair value, Unvested	$ 4.92
Number of shares, Granted	5,000	46,554
Weighted average grant date fair value, Granted	$ 1.25	$ 4.96
Number of shares, Forfeited	(9,931)	(4,631)
Weighted average grant date fair value, Forfeited	$ 3.33	$ 5.38
Number of shares, Unvested	32,606	41,923
Weighted average grant date fair value, Unvested	$ 4.82	$ 4.92
Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, Unvested	17,678
Weighted average grant date fair value, Unvested	$ 4.50
Number of shares, Granted	288,469	123,512
Weighted average grant date fair value, Granted	$ 1.70	$ 4.50
Number of shares, Forfeited	(179,330)	(105,834)
Weighted average grant date fair value, Forfeited	$ 1.67	$ 4.50
Number of shares, Cash settled	(17,678)
Weighted average grant date fair value, Cash Settled	$ 4.50
Number of shares, Unvested	63,888	17,678
Weighted average grant date fair value, Unvested	$ 1.84	$ 4.50

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 28, 2023	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reserve shares for future issuance		1,305,000
Number of shares available for grants		162,000
Unrecognized share-based compensation expense		$ 93,000
Unrecognized share-based compensation weighted average period		1 year 3 months 18 days
Stock-based compensation		$ 544,000	$ 386,000
Performance Shares [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Modified to vest	77,000
Stock-based compensation		218,000
General and Administrative Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Allocated share based compensation expense		$ 290,000	$ 386,000
2023 Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reserve shares for future issuance		43,000		650,000
Number of shares available for grants		607,000
2015 Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reserve shares for future issuance		493,000
Minimum [Member] | Performance Shares [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Performance shares percentage		0%	0%
Maximum [Member] | Performance Shares [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Performance shares percentage		200%	200%
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of common stock issued for services		4,094	23,643
Shares price			$ 4.50
Share vested			5,000
Shares issued for warrant exercise, shares			986
Stock price			$ 5.07
Conversion of debt and interest shares		1,315,491	1,315,491
Equity-based compensation, shares		165,779	5,000
Common Stock [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares price		$ 1.45	$ 5
Common Stock [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares price		$ 4	$ 5.16

Summary of Income Tax Provision

Summary of Income Tax Provision (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal
State
Total
Federal	(464,000)	(956,000)
State	(155,000)	(323,000)
Change in valuation allowance	619,000	1,279,000
Total
Provision for income taxes

Summary of Statutory Federal In

Summary of Statutory Federal Income Tax Rate Before Provision for Income Taxes (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	21%	21%
State tax	7%	7%
Change in valuation allowance	(28.00%)	(28.00%)
Total Income tax

Schedule of Components of Net D

Schedule of Components of Net Deferred Income Tax Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryover	$ 14,567,000	$ 13,948,000
Valuation allowance	(14,567,000)	(13,948,000)
Deferred tax assets, net

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating loss carry forwards	$ 14,567,000	$ 13,948,000
Change in deferred tax asset current valuation allowance	619,000	$ 1,279,000
Operating loss carryforwards offset future taxable income	52,056,000
Operating loss carryforwards, begins to expire	28,482,000
Net operating loss carry forward	23,574,000
General and Administrative Expense [Member]
Effective Income Tax Rate Reconciliation, Tax Credit, Amount	$ 92,000

Schedule of Revenue by Major Cu

Schedule of Revenue by Major Customers by Reporting Segments (Details) - Revenue Benchmark [Member] - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Customer A [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue	15%	20%
Customer B [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue	14%	20%
Customer C [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue	14%	16%
Customer D [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue	11%	5%

Schedule of Cash Flow Supplemen

Schedule of Cash Flow Supplemental Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
Amounts included in the measurement of lease liabilities	$ 20,000	$ 78,000
Convertible note issued in exchange for trade payables	30,000
Conversion of debt and interest to equity	1,863,000
Value of shares relinquished in modification of stock-based compensation awards (Note 8)	$ 24,000

Liquidity (Details Narrative)

Liquidity (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Liquidity
Cash for operations	$ 2,958,000	$ 2,648,000
Cash	$ 1,891,000	$ 2,808,000