Barfresh Food (BRFH) 10-Q 24 Oct 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Oct. 21, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
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 Blvd.
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 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		14,746,172
Entity Information, Former Legal or Registered Name	Not Applicable

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash	$ 401,000	$ 1,891,000
Trade accounts receivable, net	1,663,000	821,000
Other receivables	30,000	160,000
Inventory, net	770,000	1,214,000
Prepaid expenses and other current assets	226,000	67,000
Total current assets	3,090,000	4,153,000
Property, plant and equipment, net of depreciation	390,000	409,000
Intangible assets, net of amortization	194,000	241,000
Other non-current assets	98,000	7,000
Total assets	3,772,000	4,810,000
Current liabilities:
Line of credit, net	86,000
Accounts payable	1,220,000	1,670,000
Disputed co-manufacturer accounts payable (Note 4)	499,000	499,000
Accrued expenses	270,000	85,000
Accrued payroll and employee related	48,000	53,000
Financing agreements - current	95,000
Total current liabilities	2,218,000	2,307,000
Financing agreements	151,000
Total liabilities	2,369,000	2,307,000
Commitments and contingencies
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; 14,746,172 and 14,420,105 shares issued and outstanding at September 30, 2024 and December 31, 2023, respectively
Additional paid in capital	64,172,000	63,299,000
Accumulated deficit	(62,769,000)	(60,796,000)
Total stockholders’ equity	1,403,000	2,503,000
Total liabilities and stockholders’ equity	$ 3,772,000	$ 4,810,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
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	14,746,172	14,420,105
Common stock, shares outstanding	14,746,172	14,420,105

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 3,637,000	$ 2,603,000	$ 7,929,000	$ 6,205,000
Cost of revenue	2,377,000	1,690,000	4,991,000	3,963,000
Gross profit	1,260,000	913,000	2,938,000	2,242,000
Operating expenses:
Selling, marketing and distribution	990,000	697,000	2,267,000	1,990,000
General and administrative	705,000	577,000	2,423,000	2,062,000
Depreciation and amortization	65,000	114,000	197,000	310,000
Total operating expenses	1,760,000	1,388,000	4,887,000	4,362,000
Loss from operations	(500,000)	(475,000)	(1,949,000)	(2,120,000)
Interest expense	13,000	1,000	24,000	3,000
Net loss	$ (513,000)	$ (476,000)	$ (1,973,000)	$ (2,123,000)
Per share information - basic and fully diluted:
Weighted average shares outstanding - basic	14,744,000	13,036,000	14,655,000	13,005,000
Weighted average shares outstanding - diluted	14,744,000	13,036,000	14,655,000	13,005,000
Net loss per share - basic	$ (0.03)	$ (0.04)	$ (0.13)	$ (0.16)
Net loss per share - diluted	$ (0.03)	$ (0.04)	$ (0.13)	$ (0.16)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Statement of Cash Flows [Abstract]
Net loss	$ (1,973,000)	$ (2,123,000)
Adjustments to reconcile net loss to net cash used in operating activities
Stock-based compensation	757,000	514,000
Depreciation and amortization	217,000	325,000
Amortization of debt discounts	17,000
Stock and options issued for services		11,000
Changes in assets and liabilities
Accounts receivable	(842,000)	(1,033,000)
Other receivables	130,000	(15,000)
Inventories	444,000	300,000
Prepaid expenses and other assets	(95,000)	(27,000)
Accounts payable	(379,000)	195,000
Accrued expenses	180,000	(137,000)
Net cash used in operating activities	(1,544,000)	(1,990,000)
Investing activities
Purchase of property and equipment	(61,000)
Net cash used in investing activities	(61,000)
Financing activities
Borrowings under line of credit	930,000
Repayment of line of credit	(847,000)
Issuance of convertible debt	65,000
Financing agreement payments	(13,000)
Repurchases from stock compensation program	(20,000)	(18,000)
Net cash provided by (used in) financing activities	115,000	(18,000)
Net decrease in cash	(1,490,000)	(2,008,000)
Cash, beginning of period	1,891,000	3,019,000
Cash, end of period	401,000	1,011,000
Cash paid during the period for:
Amounts included in the measurement of lease liabilities		20,000
Non-cash financing and investing activities:
Convertible notes issued in exchange for trade payables	71,000
Conversion of debt and interest to equity	136,000
Financed acquisition of long-term assets	245,000
Value of shares relinquished in modification of stock-based compensations awards		$ 24,000

Description of the Business, Ba

Description of the Business, Basis of Presentation, and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Description of the Business, Basis of Presentation, and Summary of Significant Accounting Policies	Note 1. Description of the Business, Basis of Presentation, and 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 condensed consolidated financial statements are unaudited. These unaudited interim condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements for the fiscal year ended December 31, 2023 included in the Company’s Annual Report on Form 10-K, as filed with the SEC on March 22, 2024. In management’s opinion, the unaudited interim condensed consolidated financial statements reflect all adjustments, which are of a normal and recurring nature, that are necessary for a fair presentation of financial results for the interim periods presented. Operating results for any quarter are not necessarily indicative of the results for the full fiscal year. 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. Vendor Concentrations The Company is exposed to supply risk as a result of concentration in its vendor base resulting from the use of a limited number of contract manufacturers. Purchases from the Company’s significant contract manufacturers as a percentage of all finished goods purchased were as follows: Schedule of Contract Manufacturers Percentage of Finished Goods 2024 2023 2024 2023 For the three months ended September 30, For the nine months ended September 30, 2024 2023 2024 2023 Manufacturer A 63 % 55 % 58 % 47 % Manufacturer B 37 % 37 % 40 % 44 % Manufacturer C 0 % 8 % 2 % 9 % Concentration risk percentage 100 % 100 % 100 % 100 % Summary of Significant Accounting Policies There have been no changes to our significant accounting policies described in our Annual Report on Form 10-K for the year ended December 31, 2023, as filed with the SEC on March 22, 2024 that have had a material impact on our condensed consolidated financial statements and related notes. Financial Instruments The Company’s financial instruments consist of cash, accounts receivable, accounts payable, the line of credit and financing agreements. The carrying value of the Company’s financial instruments approximates their fair value. Accounts Receivable and Allowances Accounts receivable are recorded and carried at the original invoiced amount less allowances for credits and for any potential uncollectible amounts due to credit losses. We make estimates of the expected credit and collectability trends for the allowance for credit losses based on our assessment of various factors, including historical experience, the age of the accounts receivable balances, credit quality of our customers, current economic conditions, and other factors that may affect our ability to collect from our customers. Expected credit losses are recorded as general and administrative expenses on our condensed consolidated statements of operations. As of September 30, 2024 and December 31, 2023, there was no no Other Receivables Other receivables consist of the Company’s 2021 Employee Retention Tax Credit “ERTC” claim, which the Company collected in March 2024, amounts due from vendors for materials acquired on their behalf for use in manufacturing the Company’s products, vendor rebates and freight claims. ERTC 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 ERTC claim was based on objectively calculated declines in revenue using methods that are clearly defined in the Coronavirus Aid, Relief, and Economic Security Act and various regulations and interpretations thereof. 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. Storage and Shipping Costs Storage and outbound freight costs are included in selling, marketing and distribution expense. For the three months ending September 30, 2024 and 2023, storage and outbound freight totaled approximately $ 480,000 370,000 1,061,000 932,000 Research and Development Expenditures for research activities relating to product development and improvement are charged to expense as incurred. The Company incurred approximately $ 52,000 32,000 99,000 88,000 Loss Per Share For the three and nine months ended September 30, 2024 and 2023, common stock equivalents have not been included in the calculation of net loss per share as their effect is anti-dilutive as a result of losses incurred. Reclassifications Certain reclassifications have been made to the 2023 financial statements to conform to the 2024 presentation, namely stock-based compensation paid to the Company’s directors has been reclassified from stock and options issued for services and shares repurchased for employee tax withholding under the Company’s stock compensation program have been reclassified to financing activities in the consolidated statement of cash flows, with corresponding changes reflected in the statement of stockholders’ equity for the nine months ended September 30, 2023. 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.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Inventory	Note 2. Inventory Inventory consists of the following: Schedule of Inventory September 30, December 31, 2024 2023 Raw materials and packaging $ 335,000 $ 28,000 Finished goods 435,000 1,186,000 Inventory, net $ 770,000 $ 1,214,000

Property Plant and Equipment

Property Plant and Equipment	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Property Plant and Equipment	Note 3. Property Plant and Equipment Property and equipment, net consist of the following: Schedule of Property and Equipment, Net September 30, December 31, 2024 2023 Manufacturing equipment $ 1,548,000 $ 1,546,000 Customer equipment 1,402,000 1,410,000 Construction in progress 145,000 - Property and equipment, gross 3,095,000 2,956,000 Less: accumulated depreciation (2,705,000 ) (2,547,000 ) Property and equipment, net of depreciation $ 390,000 $ 409,000 Depreciation expense related to these assets was approximately $ 55,000 102,000 168,000 277,000 6,000 4,000 19,000 13,000

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 4. Commitments and Contingencies Lease Commitments The Company leases office space under a non-cancellable operating lease which expired on March 31, 2023 extended in a series of amendments through March 31, 2025 20,000 60,000 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. In May 2024, the Company entered into a non-recourse litigation financing arrangement which is expected to be adequate to pursue the Complaint to conclusion. 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

Debt

Debt	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Debt	Note 5. Debt Line of Credit In August 2024, the Company secured receivables financing of $ 1,500,000 Amounts outstanding bear interest at a rate prime plus 1.2% (9.20% as of September 30, 2024) and collateral fees of 0.15% and are secured by accounts receivable and inventory. The Facility terminates on September 5, 2025, and renews automatically, unless notice is given or received. As of September 30, 2024, borrowings under the Facility amounted to $ 86,000 14,000 1,400,000 Financing Agreements In 2024, the Company entered into financing agreements to purchase equipment and software as a service, with imputed or stated interest of 15 19 Schedule of Financing Agreements 2024 (3 months) $ 32,000 2025 129,000 2026 136,000 Total payments due 297,000 Less: interest (51,000 ) Financing agreements 246,000 Less: current portion (95,000 ) Financing agreements $ 151,000 Convertible Notes From July 2023 to March 2024, the Company executed subscription agreements for substantially all of a $ 2,000,000 The debt was available to be drawn in 25% increments, maturing on the anniversary of the draw, bearing interest at 10% per annum for the term, regardless of earlier payment or conversion, and was 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”). If the Company had not exercised the mandatory conversion, the holder of the debt had the option after six months and on up to four occasions to convert all or any portion of the principal and interest into shares of the Company’s common stock at the Conversion Price On October 23, 2023, the Company drew down $ 1,390,000 1,207,000 820,160 470,000 653,000 4,000 495,331 136,000 124,208 30,000 71,000

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Stockholders’ Equity	Note 6. Stockholders’ Equity The following are changes in stockholders’ equity for the nine months ended September 30, 2023 and 2024: Schedule of Changes in Stockholders' Equity Additional Common Stock paid in Accumulated Shares Amount Capital (Deficit) Total Balance December 31, 2022 12,934,741 $ - $ 60,905,000 $ (57,972,000 ) $ 2,933,000 Issuance of common stock for equity compensation, net of shares repurchased for income tax withholding 165,779 - (18,000 ) - (18,000 ) Equity-based compensation expense - - 514,000 - 514,000 Cash settlement of equity-based compensation - - (24,000 ) - (24,000 ) Issuance of stock for services 4,094 - 11,000 - 11,000 Net loss - - - (2,123,000 ) (2,123,000 ) Balance September 30, 2023 13,104,614 $ - $ 61,388,000 $ (60,095,000 ) $ 1,293,000 Additional Common Stock paid in Accumulated Shares Amount Capital (Deficit) Total Balance December 31, 2023 14,420,105 $ - $ 63,299,000 $ (60,796,000 ) $ 2,503,000 Balance 14,420,105 $ - $ 63,299,000 $ (60,796,000 ) $ 2,503,000 Issuance of common stock for equity compensation, net of shares repurchased for income tax withholding 201,859 - (20,000 ) - (20,000 ) Equity-based compensation expense - - 757,000 - 757,000 Conversion of debt and interest (Note 5) 124,208 - 136,000 - 136,000 Net loss - - - (1,973,000 ) (1,973,000 ) Balance September 30, 2024 14,746,172 $ - $ 64,172,000 $ (62,769,000 ) $ 1,403,000 Balance 14,746,172 $ - $ 64,172,000 $ (62,769,000 ) $ 1,403,000 Warrants During the nine months ended September 30, 2024, 122,739 9.10 Equity Incentive Plan Through 2022, the Company issued equity 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 650,000 650,000 1,300,000 As of September 30, 2024, the Company has $ 545,000 Stock Options The following is a summary of stock option activity for the nine months ended September 30, 2024: Schedule of Stock Options Activity Number of Options Weighted average exercise price per share Remaining term in years Outstanding on December 31, 2023 587,091 $ 6.50 3.6 Issued 238,482 $ 2.05 8.0 Expired (71,930 ) $ 7.95 Outstanding on September 30, 2024 753,643 $ 4.95 5.3 Exercisable, September 30, 2024 540,681 $ 5.98 3.8 The fair value of the options issued was calculated using the Black-Scholes option pricing model, based on the following: Schedule of Fair Value of Options Using Black-Sholes Option Pricing Model 2024 Expected term (in years) 8.0 Expected volatility 93.5 % Risk-free interest rate 4.2 % Expected dividends $ - Weighted average grant date fair value per share $ 1.77 Restricted Stock The following is a summary of restricted stock award and restricted stock unit activity for the nine months ended September 30, 2024: Schedule of Restricted Stock Award and Restricted Stock Unit Activity Number of shares Weighted average grant date fair value Unvested at January 1, 2024 32,606 $ 4.82 Granted 65,000 $ 1.73 Vested (10,733 ) $ 5.58 Unvested at September 30, 2024 86,873 $ 2.41 Performance Share Units During 2023 and 2024, the Company issued performance share units (“PSUs”) that represented shares potentially issuable based upon Company and individual performance in the years of issuance. The following table summarizes the activity for the Company’s unvested PSUs for the nine months ended September 30, 2024: Schedule of Performance Stock Unit Activity Number of shares Weighted average grant date fair value Unvested at January 1, 2024 63,888 $ 1.70 Granted 429,844 $ 1.22 Vested (55,217 ) $ 1.15 Unvested and expected to vest at September 30, 2024 438,515 $ 1.20 In February 2023, the unvested awards issued and outstanding for individual performance under the 2022 PSU program were modified to cash-settle the original grant-date fair value of approximately $ 80,000 56,000 24,000 71,000 26,000 64,000 The Company adopted a 2024 PSU program in March 2024, granting approximately 430,000 79,000 289,000

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Note 7. Income Taxes 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 the deferred tax assets will not be recognized. Accordingly, at this time the Company has placed a valuation allowance on all tax assets. As of September 30, 2024, the estimated effective tax rate for 2024 was zero There are open statutes of limitations for taxing authorities in federal and state jurisdictions to audit our tax returns from 2018 through the current period. Our policy is to account for income tax related interest and penalties in income tax expense in the statement of operations. For the three and nine months ended September 30, 2024 and 2023, the Company did not incur any interest and penalties associated with tax positions. As of September 30, 2024, the Company did not have any significant unrecognized uncertain tax positions.

Liquidity

Liquidity	9 Months Ended
	Sep. 30, 2024
Liquidity
Liquidity	Note 8. Liquidity During the nine months ended September 30, 2024, the Company used $ 1,544,000 1,371,000 401,000 499,000 The Company has a history of negative cash flow and operating losses, which were expected to improve with growth. As described more fully in Note 4, the dispute and subsequent contract termination with the Manufacturer has resulted in limitations in the Company’s ability to procure certain products necessary to achieve our growth projections and in elevated legal costs. To mitigate the impact of procurement constraints, the Company built and paid for inventory in anticipation of third quarter seasonal requirements, contributing $ 320,000 40 504,000 1,500,000 1,400,000 Although alleviated, the financial position at September 30, 2024 and historical results raise substantial doubt about the Company’s ability to continue as a going concern. As described, the Company has taken and partially completed steps to mitigate the dispute related issues. Management believes that other potential actions are feasible, including raising additional financing and reducing growth-related expenditures. While management cannot predict with certainty whether additional actions would achieve the predicted outcome, the availability of such options, along with the actions already taken, resulted in the alleviation of the substantial doubt about the Company’s ability to continue as a going concern.

Description of the Business, _2

Description of the Business, Basis of Presentation, and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements are unaudited. These unaudited interim condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements for the fiscal year ended December 31, 2023 included in the Company’s Annual Report on Form 10-K, as filed with the SEC on March 22, 2024. In management’s opinion, the unaudited interim condensed consolidated financial statements reflect all adjustments, which are of a normal and recurring nature, that are necessary for a fair presentation of financial results for the interim periods presented. Operating results for any quarter are not necessarily indicative of the results for the full fiscal year.
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.
Vendor Concentrations	Vendor Concentrations The Company is exposed to supply risk as a result of concentration in its vendor base resulting from the use of a limited number of contract manufacturers. Purchases from the Company’s significant contract manufacturers as a percentage of all finished goods purchased were as follows: Schedule of Contract Manufacturers Percentage of Finished Goods 2024 2023 2024 2023 For the three months ended September 30, For the nine months ended September 30, 2024 2023 2024 2023 Manufacturer A 63 % 55 % 58 % 47 % Manufacturer B 37 % 37 % 40 % 44 % Manufacturer C 0 % 8 % 2 % 9 % Concentration risk percentage 100 % 100 % 100 % 100 %
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies There have been no changes to our significant accounting policies described in our Annual Report on Form 10-K for the year ended December 31, 2023, as filed with the SEC on March 22, 2024 that have had a material impact on our condensed consolidated financial statements and related notes.
Financial Instruments	Financial Instruments The Company’s financial instruments consist of cash, accounts receivable, accounts payable, the line of credit and financing agreements. The carrying value of the Company’s financial instruments approximates their fair value.
Accounts Receivable and Allowances	Accounts Receivable and Allowances Accounts receivable are recorded and carried at the original invoiced amount less allowances for credits and for any potential uncollectible amounts due to credit losses. We make estimates of the expected credit and collectability trends for the allowance for credit losses based on our assessment of various factors, including historical experience, the age of the accounts receivable balances, credit quality of our customers, current economic conditions, and other factors that may affect our ability to collect from our customers. Expected credit losses are recorded as general and administrative expenses on our condensed consolidated statements of operations. As of September 30, 2024 and December 31, 2023, there was no no
Other Receivables	Other Receivables Other receivables consist of the Company’s 2021 Employee Retention Tax Credit “ERTC” claim, which the Company collected in March 2024, amounts due from vendors for materials acquired on their behalf for use in manufacturing the Company’s products, vendor rebates and freight claims. ERTC 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 ERTC claim was based on objectively calculated declines in revenue using methods that are clearly defined in the Coronavirus Aid, Relief, and Economic Security Act and various regulations and interpretations thereof.
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.
Storage and Shipping Costs	Storage and Shipping Costs Storage and outbound freight costs are included in selling, marketing and distribution expense. For the three months ending September 30, 2024 and 2023, storage and outbound freight totaled approximately $ 480,000 370,000 1,061,000 932,000
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 approximately $ 52,000 32,000 99,000 88,000
Loss Per Share	Loss Per Share For the three and nine months ended September 30, 2024 and 2023, common stock equivalents have not been included in the calculation of net loss per share as their effect is anti-dilutive as a result of losses incurred.
Reclassifications	Reclassifications Certain reclassifications have been made to the 2023 financial statements to conform to the 2024 presentation, namely stock-based compensation paid to the Company’s directors has been reclassified from stock and options issued for services and shares repurchased for employee tax withholding under the Company’s stock compensation program have been reclassified to financing activities in the consolidated statement of cash flows, with corresponding changes reflected in the statement of stockholders’ equity for the nine months ended September 30, 2023.
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.

Description of the Business, _3

Description of the Business, Basis of Presentation, and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of Contract Manufacturers Percentage of Finished Goods	Schedule of Contract Manufacturers Percentage of Finished Goods 2024 2023 2024 2023 For the three months ended September 30, For the nine months ended September 30, 2024 2023 2024 2023 Manufacturer A 63 % 55 % 58 % 47 % Manufacturer B 37 % 37 % 40 % 44 % Manufacturer C 0 % 8 % 2 % 9 % Concentration risk percentage 100 % 100 % 100 % 100 %

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following: Schedule of Inventory September 30, December 31, 2024 2023 Raw materials and packaging $ 335,000 $ 28,000 Finished goods 435,000 1,186,000 Inventory, net $ 770,000 $ 1,214,000

Property Plant and Equipment (T

Property Plant and Equipment (Tables)	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net consist of the following: Schedule of Property and Equipment, Net September 30, December 31, 2024 2023 Manufacturing equipment $ 1,548,000 $ 1,546,000 Customer equipment 1,402,000 1,410,000 Construction in progress 145,000 - Property and equipment, gross 3,095,000 2,956,000 Less: accumulated depreciation (2,705,000 ) (2,547,000 ) Property and equipment, net of depreciation $ 390,000 $ 409,000

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Financing Agreements	In 2024, the Company entered into financing agreements to purchase equipment and software as a service, with imputed or stated interest of 15 19 Schedule of Financing Agreements 2024 (3 months) $ 32,000 2025 129,000 2026 136,000 Total payments due 297,000 Less: interest (51,000 ) Financing agreements 246,000 Less: current portion (95,000 ) Financing agreements $ 151,000

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Schedule of Changes in Stockholders' Equity	The following are changes in stockholders’ equity for the nine months ended September 30, 2023 and 2024: Schedule of Changes in Stockholders' Equity Additional Common Stock paid in Accumulated Shares Amount Capital (Deficit) Total Balance December 31, 2022 12,934,741 $ - $ 60,905,000 $ (57,972,000 ) $ 2,933,000 Issuance of common stock for equity compensation, net of shares repurchased for income tax withholding 165,779 - (18,000 ) - (18,000 ) Equity-based compensation expense - - 514,000 - 514,000 Cash settlement of equity-based compensation - - (24,000 ) - (24,000 ) Issuance of stock for services 4,094 - 11,000 - 11,000 Net loss - - - (2,123,000 ) (2,123,000 ) Balance September 30, 2023 13,104,614 $ - $ 61,388,000 $ (60,095,000 ) $ 1,293,000 Additional Common Stock paid in Accumulated Shares Amount Capital (Deficit) Total Balance December 31, 2023 14,420,105 $ - $ 63,299,000 $ (60,796,000 ) $ 2,503,000 Balance 14,420,105 $ - $ 63,299,000 $ (60,796,000 ) $ 2,503,000 Issuance of common stock for equity compensation, net of shares repurchased for income tax withholding 201,859 - (20,000 ) - (20,000 ) Equity-based compensation expense - - 757,000 - 757,000 Conversion of debt and interest (Note 5) 124,208 - 136,000 - 136,000 Net loss - - - (1,973,000 ) (1,973,000 ) Balance September 30, 2024 14,746,172 $ - $ 64,172,000 $ (62,769,000 ) $ 1,403,000 Balance 14,746,172 $ - $ 64,172,000 $ (62,769,000 ) $ 1,403,000
Schedule of Stock Options Activity	The following is a summary of stock option activity for the nine months ended September 30, 2024: Schedule of Stock Options Activity Number of Options Weighted average exercise price per share Remaining term in years Outstanding on December 31, 2023 587,091 $ 6.50 3.6 Issued 238,482 $ 2.05 8.0 Expired (71,930 ) $ 7.95 Outstanding on September 30, 2024 753,643 $ 4.95 5.3 Exercisable, September 30, 2024 540,681 $ 5.98 3.8
Schedule of Fair Value of Options Using Black-Sholes Option Pricing Model	The fair value of the options issued was calculated using the Black-Scholes option pricing model, based on the following: Schedule of Fair Value of Options Using Black-Sholes Option Pricing Model 2024 Expected term (in years) 8.0 Expected volatility 93.5 % Risk-free interest rate 4.2 % Expected dividends $ - Weighted average grant date fair value per share $ 1.77
Schedule of Restricted Stock Award and Restricted Stock Unit Activity	The following is a summary of restricted stock award and restricted stock unit activity for the nine months ended September 30, 2024: Schedule of Restricted Stock Award and Restricted Stock Unit Activity Number of shares Weighted average grant date fair value Unvested at January 1, 2024 32,606 $ 4.82 Granted 65,000 $ 1.73 Vested (10,733 ) $ 5.58 Unvested at September 30, 2024 86,873 $ 2.41
Schedule of Performance Stock Unit Activity	The following table summarizes the activity for the Company’s unvested PSUs for the nine months ended September 30, 2024: Schedule of Performance Stock Unit Activity Number of shares Weighted average grant date fair value Unvested at January 1, 2024 63,888 $ 1.70 Granted 429,844 $ 1.22 Vested (55,217 ) $ 1.15 Unvested and expected to vest at September 30, 2024 438,515 $ 1.20

Schedule of Contract Manufactur

Schedule of Contract Manufacturers Percentage of Finished Goods (Details) - Purchases [Member] - Supplier Concentration Risk [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Product Information [Line Items]
Concentration risk percentage	100%	100%	100%	100%
Manufacturer A [Member]
Product Information [Line Items]
Concentration risk percentage	63%	55%	58%	47%
Manufacturer B [Member]
Product Information [Line Items]
Concentration risk percentage	37%	37%	40%	44%
Manufacturer C [Member]
Product Information [Line Items]
Concentration risk percentage	0%	8%	2%	9%

Description of the Business, _4

Description of the Business, Basis of Presentation, and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 0		$ 0		$ 0
Credit loss expense	0	$ 0	0	$ 0
Shipping and handling costs	480,000	370,000	1,061,000	932,000
Research and development expenses	$ 52,000	$ 32,000	$ 99,000	$ 88,000

Schedule of Inventory (Details)

Schedule of Inventory (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Raw materials and packaging	$ 335,000	$ 28,000
Finished goods	435,000	1,186,000
Inventory, net	$ 770,000	$ 1,214,000

Schedule of Property and Equipm

Schedule of Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,095,000	$ 2,956,000
Less: accumulated depreciation	(2,705,000)	(2,547,000)
Property and equipment, net of depreciation	390,000	409,000
Manufacturing Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,548,000	1,546,000
Customer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,402,000	1,410,000
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 145,000

Property Plant and Equipment (D

Property Plant and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 55,000	$ 102,000	$ 168,000	$ 277,000
Depreciation expense in cost of revenue	$ 6,000	$ 4,000	$ 19,000	$ 13,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2023	Jul. 31, 2022
Loss Contingencies [Line Items]
Lease expiration date			Mar. 31, 2023
Operating lease extension description			extended in a series of amendments through March 31, 2025
Operating lease cost	$ 20,000	$ 20,000	$ 60,000	$ 60,000
Companies product holdings					52%	42%
Payment due to manufacturer	$ 1,220,000		1,220,000				$ 1,670,000
Maximum [Member]
Loss Contingencies [Line Items]
Legal proceeding amount			$ 100,000
Related Party [Member]
Loss Contingencies [Line Items]
Payment due to manufacturer								$ 499,000

Schedule of Financing Agreement

Schedule of Financing Agreements (Details) (Parenthetical)	Sep. 30, 2024
Debt Disclosure [Abstract]
Imputed interest	15%
Stated interest	19%

Schedule of Financing Agreeme_2

Schedule of Financing Agreements (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
2024 (3 months)	$ 32,000
2025	129,000
2026	136,000
Total payments due	297,000
Less: interest	(51,000)
Financing agreements	246,000
Less: current portion	(95,000)
Financing agreements	$ 151,000

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)				1 Months Ended	9 Months Ended
	Mar. 29, 2024	Dec. 19, 2023	Oct. 23, 2023	Aug. 31, 2024	Mar. 31, 2024	Sep. 30, 2024	Mar. 27, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Receivables financing facility				$ 1,500,000		$ 504,000
Line of credit facility, description				Amounts outstanding bear interest at a rate prime plus 1.2% (9.20% as of September 30, 2024) and collateral fees of 0.15% and are secured by accounts receivable and inventory. The Facility terminates on September 5, 2025, and renews automatically, unless notice is given or received. As of September 30, 2024, borrowings under the Facility amounted to $86,000, net of unamortized deferred financing cost of $14,000, and $1,400,000 was available to borrow.
Borrowings under the facility						86,000
Deferred financing cost						14,000
Line of credit				$ 1,500,000		1,400,000
Convertible debt	$ 136,000	$ 470,000	$ 1,390,000		$ 2,000,000		$ 136,000
Convertible debt description					The debt was available to be drawn in 25% increments, maturing on the anniversary of the draw, bearing interest at 10% per annum for the term, regardless of earlier payment or conversion, and was 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”). If the Company had not exercised the mandatory conversion, the holder of the debt had the option after six months and on up to four occasions to convert all or any portion of the principal and interest into shares of the Company’s common stock at the Conversion Price
Converted principal amount		$ 653,000	$ 1,207,000
Shares issued upon debt conversion	124,208	495,331	820,160
Accrued interest converted		$ 4,000
Accounts payable						$ 71,000		$ 30,000

Schedule of Changes in Stockhol

Schedule of Changes in Stockholders' Equity (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance			$ 2,503,000	$ 2,933,000
Issuance of common stock for equity compensation, net of shares repurchased for income tax withholding			(20,000)	(18,000)
Equity-based compensation expense			757,000	514,000
Cash settlement of equity-based compensation				(24,000)
Issuance of stock for services				11,000
Net loss	$ (513,000)	$ (476,000)	(1,973,000)	(2,123,000)
Balance	1,403,000	1,293,000	1,403,000	1,293,000
Conversion of debt and interest (Note 5)			136,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance
Balance, shares			14,420,105	12,934,741
Issuance of common stock for equity compensation, net of shares repurchased for income tax withholding
Issuance of common stock for equity compensation, net of shares repurchased for income tax withholding, shares			201,859	165,779
Equity-based compensation expense
Cash settlement of equity-based compensation
Issuance of stock for services
Issuance of stock for services, shares				4,094
Net loss
Balance
Balance, shares	14,746,172	13,104,614	14,746,172	13,104,614
Conversion of debt and interest (Note 5)
Conversion of debt and interest (Note 6), shares			124,208
Additional Paid-in Capital [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance			$ 63,299,000	$ 60,905,000
Issuance of common stock for equity compensation, net of shares repurchased for income tax withholding			(20,000)	(18,000)
Equity-based compensation expense			757,000	514,000
Cash settlement of equity-based compensation				(24,000)
Issuance of stock for services				11,000
Net loss
Balance	$ 64,172,000	$ 61,388,000	64,172,000	61,388,000
Conversion of debt and interest (Note 5)			136,000
Retained Earnings [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance			(60,796,000)	(57,972,000)
Issuance of common stock for equity compensation, net of shares repurchased for income tax withholding
Equity-based compensation expense
Cash settlement of equity-based compensation
Issuance of stock for services
Net loss			(1,973,000)	(2,123,000)
Balance	$ (62,769,000)	$ (60,095,000)	(62,769,000)	$ (60,095,000)
Conversion of debt and interest (Note 5)

Schedule of Stock Options Activ

Schedule of Stock Options Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity [Abstract]
Number of Options, Outstanding Beginning	587,091
Weighted average exercise price per share, Outstanding, Beginning	$ 6.50
Remaining term in years, Outstanding	5 years 3 months 18 days	3 years 7 months 6 days
Number of Options, Issued	238,482
Weighted average exercise price per share, Issued	$ 2.05
Remaining term in years, Issued	8 years
Number of Options, Expired	(71,930)
Weighted average exercise price per share, Issued	$ 7.95
Number of Options, Outstanding Ending	753,643	587,091
Weighted average exercise price per share, Outstanding Ending	$ 4.95	$ 6.50
Number of Options, Exercisable	540,681
Weighted average exercise price per share, Exercisable	$ 5.98
Remaining term in years, Exercisable	3 years 9 months 18 days

Schedule of Fair Value of Optio

Schedule of Fair Value of Options Using Black-Sholes Option Pricing Model (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares
Equity [Abstract]
Expected term (in years)	8 years
Expected volatility	93.50%
Risk-free interest rate	4.20%
Expected dividends
Weighted average grant date fair value per share	$ 1.77

Schedule of Restricted Stock Aw

Schedule of Restricted Stock Award and Restricted Stock Unit Activity (Details) - Restricted Stock Award and Restricted Stock Unit [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, Unvested Beginning Balance | shares	32,606
Weighted average grant date fair value, Unvested Beginning Balance | $ / shares	$ 4.82
Number of shares, Granted | shares	65,000
Weighted average grant date fair value, Granted | $ / shares	$ 1.73
Number of shares, Vested | shares	(10,733)
Weighted average grant date fair value, Vested | $ / shares	$ 5.58
Number of shares, Unvested Ending Balance | shares	86,873
Weighted average grant date fair value, Unvested Ending Balance | $ / shares	$ 2.41

Schedule of Performance Stock U

Schedule of Performance Stock Unit Activity (Details) - Performance Shares [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, Unvested Beginning Balance | shares	63,888
Weighted average grant date fair value, Unvested Beginning Balance | $ / shares	$ 1.70
Number of shares, Granted | shares	429,844
Weighted average grant date fair value, Granted | $ / shares	$ 1.22
Number of shares, Vested | shares	(55,217)
Weighted average grant date fair value, Vested | $ / shares	$ 1.15
Number of shares, Unvested Ending Balance | shares	438,515
Weighted average grant date fair value, Unvested Ending Balance | $ / shares	$ 1.20

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended	9 Months Ended
	Mar. 31, 2024	Feb. 28, 2023	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants expired				122,739
Warrants exercise price			$ 9.10	$ 9.10
Unrecognized share-based compensation			$ 545,000	$ 545,000
Share-based compensation expense				$ 757,000	$ 514,000
Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Cash settle of grant-date fair value		$ 80,000
Share-based compensation expense		56,000			$ 64,000
Grant date fair value of vested shares		$ 24,000
Modified to vest		71,000
Shares granted				429,844
Performance Shares [Member] | Time-Based Vesting [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Modified to vest		26,000
2023 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Reserve shares for future issuance	650,000					650,000
2023 Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Reserve shares for future issuance	1,300,000
2024 PSUs Program [Member] | Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation expense			$ 79,000	$ 289,000
Shares granted	430,000

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Estimated effective tax rate	0%

Liquidity (Details Narrative)

Liquidity (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended	9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Aug. 31, 2024	Dec. 31, 2023
Liquidity
Net cash provided by (used in) operating activities			$ 1,544,000	$ 1,990,000
Working capital	$ 1,371,000		1,371,000
Cash	401,000		401,000			$ 1,891,000
Accounts payable	$ 499,000		499,000			$ 499,000
Inventory		$ 320,000	(444,000)	$ (300,000)
Revenue percentage	40%
Receivables financing facility	$ 504,000		504,000		$ 1,500,000
Line of credit	$ 1,400,000		$ 1,400,000		$ 1,500,000