Eastside Distilling (BLNE) 10-K 28 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Mar. 25, 2019	Jun. 29, 2018
Document And Entity Information
Entity Registrant Name	Eastside Distilling, Inc.
Entity Central Index Key	0001534708
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 34,550,018
Entity Common Stock, Shares Outstanding		9,102,297
Trading Symbol	EAST
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash	$ 10,642,877	$ 2,586,315
Trade receivables	1,064,078	315,321
Inventories	11,017,459	4,051,282
Prepaid expenses and current assets	765,146	649,749
Total current assets	23,489,560	7,602,667
Property and equipment, net	1,758,130	728,506
Intangible assets, net	285,676	325,668
Goodwill	28,182	28,182
Other assets	796,260	343,942
Total Assets	26,357,808	9,028,965
Current liabilities:
Accounts payable	1,984,690	1,267,189
Accrued liabilities	386,166	156,163
Deferred revenue	1,728	1,579
Current portion of notes payable		293,726
Total current liabilities	2,372,584	1,718,657
Secured trade credit facility, net of debt issuance costs	2,934,106
Notes payable - less current portion and debt discount	2,300,000	2,161,760
Total liabilities	7,606,690	3,880,417
Commitments and contingencies (Note 12)
Stockholders' equity:
Series A convertible preferred stock, $0.0001 par value; 3,000 shares authorized; 0 and 0 shares issued and outstanding at December 31, 2018 and 2017
Common stock, $0.0001 par value; 15,000,000 shares authorized; 8,764,085 and 4,889,745 shares issued and outstanding at December 31, 2018 and 2017, respectively	876	489
Additional paid-in capital	45,888,872	23,223,435
Accumulated deficit	(27,138,630)	(18,090,961)
Total Eastside Distilling, Inc. Stockholders' Equity	18,751,118	5,132,963
Noncontrolling interests		15,585
Total Stockholders' Equity	18,751,118	5,148,548
Total Liabilities and Stockholders' Equity	$ 26,357,808	$ 9,028,965

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Series A convertible preferred stock, par value	$ 0.0001	$ 0.0001
Series A convertible preferred stock, shares authorized	3,000	3,000
Series A convertible preferred stock, shares issued	0	0
Series A convertible preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	8,764,085	4,889,745
Common stock, shares outstanding	8,764,085	4,889,745

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Sales	$ 7,204,302	$ 3,791,382
Less excise taxes, customer programs and incentives	1,080,792	1,180,386
Net sales	6,123,510	2,610,996
Cost of sales	3,813,309	1,634,069
Gross profit	2,310,201	976,927
Operating expenses:
Advertising, promotional and selling expenses	4,345,210	2,219,168
General and administrative expenses	6,225,998	3,546,659
Loss on disposal of property and equipment		40,975
Total operating expenses	10,571,208	5,806,802
Loss from operations	(8,261,007)	(4,829,875)
Other income (expense), net
Interest expense	(789,362)	(235,053)
Other income (expense)	2,700	(212,989)
Total other expense, net	(786,662)	(448,042)
Loss before income taxes	(9,047,669)	(5,277,917)
Provision for income taxes
Net loss	(9,047,669)	(5,277,917)
Income (loss) attributable to noncontrolling interests		601
Net loss attributable to Eastside Distilling, Inc. common shareholders	$ (9,047,669)	$ (5,277,316)
Basic and diluted net loss per common share	$ (1.49)	$ (1.42)
Basic and diluted weighted average common shares outstanding	6,074,489	3,717,956

Consolidated Statements of Stoc

Consolidated Statements of Stockholder's (Deficit) Equity - USD ($)	Convertible Series A Preferred Stock [Member]	Common Stock [Member]	Paid-In Capital [Member]	Accumulated Deficit [Member]	TotalStockholders' Equity Deficit [Member]	Non-controlling Interests [Member]	Total
Balance at Dec. 31, 2016	$ 245,838	$ 254	$ 13,699,785	$ (12,813,044)	$ 1,132,833		$ 1,132,833
Balance, shares at Dec. 31, 2016	300	2,542,504
Issuance of common stock, net of expenses		$ 2	58,498		58,500		58,500
Issuance of common stock, net of expenses, shares		15,001
Issuance of common stock, net of issuance costs of $1,120,323, with detachable warrants		$ 177	6,669,401		6,669,578		6,669,578
Issuance of common stock, net of issuance costs of $1,120,323, with detachable warrants, shares		1,780,019
Issuance of common stock from warrant exercise for cash, net of expenses		$ 4	159,246		159,250		159,250
Issuance of common stock from warrant exercise for cash, net of expenses, shares		40,834
Issuance of common stock for services by third parties		$ 11	479,903		479,914		479,914
Issuance of common stock for services by third parties, shares		107,340
Issuance of common stock for services by employees		$ 6	253,649		253,655		253,655
Issuance of common stock for services by employees, shares		59,538
Stock option exercises		$ 1	50,000		50,001		$ 50,001
Stock option exercises, shares		9,260					9,260
Stock-based compensation			563,356		563,356		$ 563,356
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580		$ 9	371,411		371,420		371,420
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580, shares		86,667
Issuance of common stock for acquisition of Big Bottom Distilling		$ 3	120,455		120,458	14,984	135,442
Issuance of common stock for acquisition of Big Bottom Distilling, shares		28,096
Shares issued for payoff of long-term notes		$ 12	561,866		561,878		561,878
Shares issued for payoff of long-term notes, shares		120,154
Cumulative dividend on Series A preferred	$ 5,037				5,037		5,037
Common shares issued for preferred conversion	$ (250,875)	$ 10	$ 235,865		$ (15,000)		$ (15,000)
Common shares issued for preferred conversion, shares	(300)	100,001
Adjustment of shares for reverse stock-split		331
Net profit attributable to noncontrolling interests						$ 601	$ 601
Net loss attributable to common shareholders				(5,277,917)	(5,277,917)		(5,277,917)
Balance at Dec. 31, 2017		$ 489	23,223,435	(18,090,961)	5,132,963	15,585	5,148,548
Balance, shares at Dec. 31, 2017		4,889,745
Issuance of common stock, net of expenses		$ 148	8,678,975		8,679,123		8,679,123
Issuance of common stock, net of expenses, shares		1,480,250
Issuance of common stock from warrant exercise for cash, net of expenses		$ 152	8,004,029		8,004,181		8,004,181
Issuance of common stock from warrant exercise for cash, net of expenses, shares		1,521,312
Issuance of common stock for services by third parties		$ 8	412,823		412,831		$ 412,831
Issuance of common stock for services by third parties, shares		81,708					59,308
Issuance of common stock for services by employees		$ 8	712,461		712,469		$ 712,469
Issuance of common stock for services by employees, shares		79,734
Issuance of common stock in exchange of debt		$ 67	3,722,821		3,722,888		3,722,888
Issuance of common stock in exchange of debt, shares		672,273
Acquisition of remaining non-controlling interest in Big Bottom Distilling, Inc						(15,585)	(15,585)
Issuance of detachable warrants on notes payable			351,548		351,548		351,548
Issuance of detachable warrants on notes payable, shares
Stock option exercises		$ 4	105,940		105,944		$ 105,944
Stock option exercises, shares		35,941					48,715
Stock-based compensation			863,262		863,262		$ 863,262
Net issuance to settle RSUs			(205,716)		(205,716)		$ (205,716)
Net issuance to settle RSUs, shares
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580, shares							3,122
Issuance of common stock for acquisition of Big Bottom Distilling			19,294		19,294		$ 19,294
Issuance of common stock for acquisition of Big Bottom Distilling, shares		3,122
Net profit attributable to noncontrolling interests
Net loss attributable to common shareholders				(9,047,669)	(9,047,669)		(9,047,669)
Balance at Dec. 31, 2018		$ 876	$ 45,888,872	$ (27,138,630)	$ 18,751,118		$ 18,751,118
Balance, shares at Dec. 31, 2018		8,764,085

Consolidated Statements of St_2

Consolidated Statements of Stockholder's (Deficit) Equity (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Common stock, issuance costs	$ 1,120,323	$ 23,762
MotherLode Craft Distillery, LLC [Member]
Common stock, issuance costs		5,580
Big Bottom Distilling, LLC [Member]
Common stock, issuance costs		$ 14,400
Percentage of common stock unit	10.00%	90.00%

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash Flows From Operating Activities:
Net loss	$ (9,047,669)	$ (5,277,917)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	364,813	92,016
Loss on disposal of property and equipment		40,975
Amortization of debt issuance costs	392,230	92,156
Impairment of goodwill and intangible assets		218,374
Issuance of common stock in exchange for services for related parties	712,469
Issuance of common stock in exchange for services for 3rd parties	412,831	642,309
Stock-based compensation	657,546	563,356
Changes in operating assets and liabilities:
Trade receivables	(748,757)	35,858
Inventories	(6,966,177)	(3,037,835)
Prepaid expenses and other assets	(625,750)	(612,977)
Accounts payable	721,209	804,976
Accrued liabilities	208,677	(572,485)
Deferred revenue	149	(547)
Net cash used in operating activities	(13,918,429)	(7,011,741)
Cash Flows From Investing Activities:
Cash acquired in acquisition		4,541
Purchases of property and equipment	(1,296,410)	(657,477)
Net cash used in investing activities	(1,296,410)	(652,936)
Cash Flows From Financing Activities:
Stock issuance cost related to acquisitions		(19,980)
Stock issuance cost related to common shares issued for preferred conversion		(9,361)
Proceeds from common stock, net of issuance costs of $1,120,323 and $23,762, respectively, with detachable warrants		6,728,079
Proceeds from common stock, net of issuance costs	8,679,123
Proceeds from option exercise	105,944
Proceeds from warrant exercise	8,004,181	159,250
Payments on conversion of note payable		(90,000)
Payments of principal on notes payable	(514,867)	(106,902)
Proceeds from notes payable, net of issuance costs	3,630,000	2,501,840
Proceeds from notes payable, warrants issued	447,020
Proceeds from secured credit facility, net of issuance costs of $80,000	2,920,000
Net cash provided by financing activities	23,271,401	9,162,926
Net increase in cash	8,056,562	1,498,249
Cash - beginning of year	2,586,315	1,088,066
Cash - end of year	10,642,877	2,586,315
Supplemental Disclosure of Cash Flow Information
Cash paid during the year for interest	293,342	103,293
Supplemental Disclosure of Non-Cash Financing Activity
Issuance of common stock for the acquisition of MotherLode Craft Distillery, LLC		377,000
Acquisition of remaining non-controlling interest in Big Bottom Distilling, LLC	15,585	134,858
Common stock issued in exchange of notes payable	3,722,888	558,137
Issuance of debt discount	$ 351,548

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical)	12 Months Ended
	Dec. 31, 2018USD ($)
Stock of issuance costs	$ 1,120,323
Secured Credit Facility [Member]
Stock of issuance costs	$ 80,000

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Description of Business	1. Description of Business We are an Oregon-based producer and marketer of craft spirits, founded in 2008. Our products span several alcoholic beverage categories, including bourbon, American whiskey, vodka, gin and rum. Unlike many distillers, we operate several retail tasting rooms in Oregon to market our brands directly to consumers. Our strategy for growth is to build on our local base in the Pacific Northwest and expand selectively to other markets, using major spirits distributors. In December 2016, we retained Sandstrom Partners, an internationally-known spirit branding firm that branded St-Germain and Bulleit Bourbon, to guide our marketing strategy and branding. Sandstrom Partners subsequently became an investor in our company. With the assistance of Sandstrom Partners and using our in-house spirits expertise, during 2017, we created Redneck Riviera Whiskey (“RRW”), in collaboration with Country Music superstar John Rich, of the duo “Big & Rich.” Supported by John Rich’s marketing efforts, we launched RRW in the Southeastern and Gulf States in early 2018 primarily through Republic National Distributing Company (“RNDC”). During 2018, its first year on the market, RRW generated strong commercial progress and results, and we have focused our sales efforts outside of Oregon on RRW. We believe RRW will be a key growth engine in 2019 and will also provide a “coattail” effect for our other brands, helping them to achieve improved national recognition and success. Operating as a small business in a large, international spirits marketplace occupied by massive conglomerates, we seek to utilize our small size to our advantage. As the success of our RRW launch and Sandstrom Partners collaboration demonstrate, our team can leverage its smaller size to launch new brands more quickly than larger conglomerates because we are able to dedicate more of our attention and resources to developing innovative products. We believe that the dominance of Canadian whiskeys in the light-whiskey segment is vulnerable to a light whiskey that is 100% American, and we are exploiting that vulnerability with RRW, a product that went from idea, to celebrity collaboration, to design and formulation, to market roll-out in less than nine months. We are innovative in targeting emerging trends with our products; for example, we recently developed our Coffee Rum with cold brew coffee and low sugar, as well as our gluten-free potato vodka. We seek to be both a leader in creating spirits that offer better value than comparable spirits (for example, our value-priced Portland Potato Vodka), and an innovator in creating imaginative spirits that offer a unique taste experience, like our Coffee Rum, Oregon oak-aged whiskeys, Marionberry Whiskey, and most recently our Portland Mule drink (our first ready-to-drink (RTD) cocktail in a single serving can). As a Nasdaq-traded company, we have access to public capital markets to support our growth initiatives, including strategic acquisitions. In May 2017, we used our shares to acquire 90% of Big Bottom Distillery (“BBD”), known for its award-winning, super-premium gins and whiskeys, including The Ninety One Gin, Navy Strength Gin, Oregon Gin, Delta Rye and American Single Malt Whiskey. BBD’s super-premium spirits give us a presence at the “high end” of the market. In December of 2018, we acquired the remaining 10% of BBD. In addition, through MotherLode Craft Distillery (“MotherLode”), our wholly-owned subsidiary acquired in March 2017, and now Craft Canning, acquired in January 2019, we also provide contract bottling, canning, and packaging services for existing and emerging beer, wine and spirits producers. We intend to use our canning equipment, at MotherLode and Craft Canning, to profit from the rapid growth in canned beverages (Beer, Wine, Spirit-based RTD’s and CBD). We believe our significant capacity expansion (and regional reputation) due to the more recent acquisition of Craft Canning, is a competitive advantage. We currently sell our products in 39 states as well as Ontario, Canada. The Company also generates revenue from tastings, tasting room tours, private parties, and merchandise sales from its facilities in Oregon. The Company is subject to the regulation and oversight of the Oregon Liquor Control Commission (OLCC) and the Alcohol and Tobacco Tax and Trade Bureau (TTB), as well as other state agencies regulating the sale and distribution of alcohol products.

Liquidity

Liquidity	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Liquidity	2. Liquidity Historically, the Company has funded its cash and liquidity needs through convertible notes, extended credit terms, and equity financings. For the years ended December 31, 2018 and 2017, the Company incurred a net loss of approximately $9 million and $5.3 million respectively year and has an accumulated deficit of approximately $27 million as of December 31, 2018. The Company has been dependent on raising capital from debt and equity financings to meet its needs for cash flow used in operating activities. For the year ended December 31, 2018, the Company raised approximately $23.3 million in cash flow from financing activities to meet cash flow used in operating activities. At December 31, 2018, the Company has approximately $10.6 million of cash on hand with a positive working capital of $21.1 million. The Company’s ability to meet their ongoing operating cash needs is dependent on generating positive operating cash flow, primarily through increased sales, improved profit growth and controlling expenses. Management believes that cash on hand will be sufficient to meet their operating activities to meet their near-term cash needs over the next twelve months.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. Summary of Significant Accounting Policies Basis of Presentation and Consolidation The accompanying consolidated financial statements for Eastside Distilling, Inc. and subsidiaries were prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). The consolidated financial statements include the accounts of Eastside Distilling, Inc.’s wholly-owned subsidiary MotherLode (beginning as of March 8, 2017), and wholly-owned subsidiary BBD (majority owned beginning May 1, 2017 through December 2018 and wholly-owned as of December 2018). All intercompany balances and transactions have been eliminated in consolidation. Segment Reporting The Company determined its operating segment on the same basis that it uses to evaluate its performance internally. The Company has one business activity, marketing and distributing hand-crafted spirits, and operates as one segment. The Company’s chief operating decision makers, its chief executive officer and chief financial officer, review the Company’s operating results on an aggregate basis for purposes of allocating resources and evaluating financial performance. 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 and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition Net revenue includes product sales, less excise taxes and customer programs and incentives. The Company recognizes revenue by applying the following steps in accordance with Accounting Standards Codification (“ASC”) Topic 606 – Revenue from Contracts with Customers The Company recognizes sales when merchandise is shipped from a warehouse directly to wholesale customers (except in the case of a consignment sale). For consignment sales, which include sales to the Oregon Liquor Control Commission (“OLCC”), the Company recognizes sales upon the consignee’s shipment to the customer. Postage and handling charges billed to customers are also recognized as sales upon shipment of the related merchandise. Shipping terms are generally FOB shipping point, and title passes to the customer at the time and place of shipment or purchase by customers at a retail location. For consignment sales, title passes to the consignee concurrent with the consignee’s shipment to the customer. The customer has no cancellation privileges after shipment or upon purchase at retail locations, other than customary rights of return. The Company excludes sales tax collected and remitted to various states from sales and cost of sales. Sales from items sold through the Company’s retail location are recognized at the time of sale. Revenue received from online merchants who sell discounted gift certificates for the Company’s merchandise and tastings is deferred until the customer has redeemed the discounted gift certificate or the gift certificate has expired, whichever occurs earlier. Customer Programs and Incentives Customer programs and incentives, which include customer promotional discount programs, customer incentives and other payments, are a common practice in the alcohol beverage industry. The Company makes these payments to customers and incurs these costs to promote sales of products and to maintain competitive pricing. Amounts paid in connection with customer programs and incentives are recorded as reductions to net revenue or as advertising, promotional and selling expenses in accordance with ASC Topic 605-50, Revenue Recognition - Customer Payments and Incentives, based on the nature of the expenditure. Amounts paid to customers totaled $426,302 and $182,975 in years 2018 and 2017, respectively. Advertising, Promotional and Selling Expenses The following expenses are included in advertising, promotions and selling expenses in the accompanying consolidated statements of operations: media advertising costs, special event costs, tasting room costs, sales and marketing expenses, salary and benefit expenses, travel and entertainment expenses for the sales, brand and sales support workforce and promotional activity expenses. Advertising, promotional and selling costs are expensed as incurred. Advertising, promotional and selling expense totaled $ 4,345,210 and $2,219,168 in years 2018 and 2017, respectively. Cost of Sales Cost of sales consists of the costs of ingredients utilized in the production of spirits, manufacturing labor and overhead, warehousing rent, packaging, and in-bound freight charges. Ingredients account for the largest portion of the cost of sales, followed by packaging and production costs. Shipping and Fulfillment Costs Freight costs incurred related to shipment of merchandise from the Company’s distribution facilities to customers are recorded in cost of sales. Cash and Cash Equivalents Cash equivalents are considered to be highly-liquid investments with maturities of three months or less at the time of the purchase. The Company had no cash equivalents at December 31, 2018 and 2017. Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of trade receivables. At December 31, 2018, two customers represented 34% of trade receivables. At December 31, 2017, two customers represented 79% of trade receivables. Sales to one and two distributors accounted for approximately 42% and 35% of consolidated sales for the years ended December 31, 2018 and 2017, respectively. Fair Value Measurements GAAP defines fair value, establishes a framework for measuring fair value, and requires certain disclosures about fair value measurements. GAAP permits an entity to choose to measure many financial instruments and certain other items at fair value and contains financial statement presentation and disclosure requirements for assets and liabilities for which the fair value option is elected. At December 31, 2018 and December 31, 2017, management has not elected to report any of the Company’s assets or liabilities at fair value under the “fair value option” provided by GAAP. The hierarchy of fair value valuation techniques under GAAP provides for three levels: Level 1 provides the most reliable measure of fair value, whereas Level 3, if applicable, generally would require significant management judgment. The three levels for categorizing assets and liabilities under GAAP’s fair value measurement requirements are as follows: Level 1: Fair value of the asset or liability is determined using cash or unadjusted quoted prices in active markets for identical assets or liabilities. Level 2: Fair value of the asset or liability is determined using inputs other than quoted prices that are observable for the applicable asset or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Fair value of the asset or liability is determined using unobservable inputs that are significant to the fair value measurement and reflect management’s own assumptions regarding the applicable asset or liability. None of the Company’s assets or liabilities were measured at fair value at December 31, 2018 and 2017. However, GAAP requires the disclosure of fair value information about financial instruments that are not measured at fair value. Financial instruments consist principally of trade receivables, accounts payable, accrued liabilities, note payable, and convertible note payable. The estimated fair value of trade receivables, accounts payable, and accrued liabilities approximates their carrying value due to the short period of time to their maturities. At December 31, 2018 and 2017, the Company’s note payable, convertible notes payable and secured credit facility balances outstanding are at fixed rates and their carrying value approximates fair value. Items Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities acquired in a business acquisition are valued at fair value at the date of acquisition. Inventories Inventories primarily consist of bulk and bottled liquor and merchandise and are stated at the lower of cost or market. Cost is determined using an average costing methodology, which approximates cost under the first-in, first-out (FIFO) method. A portion of inventory is held by certain independent distributors on consignment until it is sold to a third party. The Company regularly monitors inventory quantities on hand and records write-downs for excess and obsolete inventories based primarily on the Company’s estimated forecast of product demand and production requirements. Such write-downs establish a new cost basis of accounting for the related inventory. The Company has recorded no write-downs of inventory for the years ended December 31, 2018 and 2017. Property and Equipment Property and equipment is stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, ranging from three to seven years. Amortization of leasehold improvements is computed using the straight-line method over the life of the lease or the useful lives of the assets, whichever is shorter. The cost and related accumulated depreciation and amortization of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss is reported as current period income or expense. The costs of repairs and maintenance are expensed as incurred. Intangible Assets / Goodwill The Company accounts for long-lived assets, including property and equipment, at amortized cost. Management reviews long-lived assets for probable impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. If there is an indication of impairment, management would prepare an estimate of future cash flows (undiscounted and without interest charges) expected to result from the use of the asset and its eventual disposition. If these estimated cash flows were less than the carrying amount of the asset, an impairment loss would be recognized to write down the asset to its estimated fair value. At December 31, 2017, an impairment loss of $218,374 was recognized related to its acquisition of Big Bottom Distillery, LLC. At December 31, 2018, no additional impairment loss was recognized. Long-lived Assets The Company accounts for long-lived assets, including property and equipment, at amortized cost. Management reviews long-lived assets for probable impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. If there is an indication of impairment, management would prepare an estimate of future cash flows (undiscounted and without interest charges) expected to result from the use of the asset and its eventual disposition. If these estimated cash flows were less than the carrying amount of the asset, an impairment loss would be recognized to write down the asset to its estimated fair value. Income Taxes The provision for income taxes is based on income and expenses as reported for financial statement purposes using the “asset and liability method” for accounting for deferred taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. At December 31, 2018 and 2017, the Company established valuation allowances against its net deferred tax assets. Income tax positions that meet the “more-likely-than-not” recognition threshold are measured at the largest amount of income tax benefit that is more than 50 percent likely to be realized upon settlement with the applicable taxing authority. The portion of the benefits associated with income tax positions taken that exceeds the amount measured as described above would be reflected as a liability for unrecognized income tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest and penalties associated with unrecognized income tax benefits would be classified as additional income taxes in the accompanying consolidated statements of operations. There were no unrecognized income tax benefits, nor any interest and penalties associated with unrecognized income tax benefits, accrued or expensed at and for the years ended December 31, 2018 and 2017. The Company files federal income tax returns in the United States. and various state income tax returns. The Company is no longer subject to examinations by the related tax authorities for the Company’s U.S. federal and state income tax returns for years prior to 2012. Comprehensive Income The Company does not have any reconciling other comprehensive income items for the for the years ended December 31, 2018 and 2017, respectively. Excise Taxes The Company is responsible for compliance with the TTB regulations, which includes making timely and accurate excise tax payments. The Company is subject to periodic compliance audits by the TTB. Individual states also impose excise taxes on alcohol beverages in varying amounts. The Company calculates its excise tax expense based upon units produced and on its understanding of the applicable excise tax laws. Excise taxes totaled $654,490 and $997,410 in years 2018 and 2017, respectively. Stock-Based Compensation The Company recognizes as compensation expense all stock-based awards issued to employees. The compensation cost is measured based on the grant-date fair value of the related stock-based awards and is recognized over the service period of stock-based awards, which is generally the same as the vesting period. The fair value of stock options is determined using the Black-Scholes valuation model, which estimates the fair value of each award on the date of grant based on a variety of assumptions including expected stock price volatility, expected terms of the awards, risk-free interest rate, and dividend rates, if applicable. Stock-based awards issued to nonemployees are recorded at fair value on the measurement date and are subject to periodic market adjustments as the underlying stock-based awards vest. Net stock-based compensation was $657,546 and $563,356 in fiscal years 2018 and 2017, respectively. Accounts Receivable Factoring Program During 2017, we terminated our previous receivable factoring program. Under the prior program, we had the option to sell certain customer account receivables in advance of payment for 75% of the amount due. When the customer remitted payment, we received the remaining 25%. We were charged interest on the advanced 75% payment at a rate of 1.5% per month. Under the terms of the agreement with the factoring provider, any factored invoices had recourse should the customer fail to pay the invoice. Thus, we recorded factored amounts as a liability until the customer remitted payment and we received the remaining 25% of the non-factored amount. We did not factor any new invoices during 2018 and 2017. At December 31, 2018, we had no factored invoices outstanding and incurred no fees associated with factoring. During fiscal 2017 we incurred fees associated with the factoring program of $63,238. Recently Adopted Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-15, Statement of Cash Flows – Classification of Certain Cash Receipts and Cash Payments and in November 2016 issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash. The new standards are effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, and amends the existing accounting standards for the statement of cash flows. The amendments provide guidance on the following nine cash flow issues: debt prepayment or debt extinguishment costs; settlement of zero-coupon or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies; distributions received from equity method investees; beneficial interests in securitization transactions; separately identifiable cash flows and application of the predominance principle; and restricted cash. The adoption on January 1, 2018 of ASU 2016-15 and ASU 2016-18 did not have a material effect on the consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, which superseded virtually all existing revenue guidance. Under this update, an entity is required to recognize revenue upon transfer of promised goods or services to customers, in an amount that reflects the expected consideration received in exchange for those goods or services. As such, an entity will need to use more judgment and make more estimates than under the current guidance. ASU 2014-09 is to be applied retrospectively either to each prior reporting period presented in the financial statements, or only to the most current reporting period presented in the financial statements with a cumulative effect adjustment to retained earnings. The Company will elect to apply the impact (if any) of applying ASU 2014-09 to the most current reporting period presented in the financial statements with a cumulative effect adjustment to retained earnings. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date Recent Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350) – Simplifying the Test for Goodwill Impairment. ASU 2017-04 will simplify the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test. Current guidance requires that companies compute the implied fair value of goodwill under Step 2 by performing procedures to determine the fair value at the impairment testing date of its assets and liabilities following the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. ASU 2017-04 will require companies to perform annual or interim goodwill impairment tests by comparing the fair value of a reporting unit with its carrying amount, and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. However, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 will be effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, and will be applied prospectively. Early adoption of this standard is permitted. The Company is currently in the process of evaluating the impact of ASU 2017-04 on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). - A lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and - A right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. Under the new guidance, lessor accounting will be largely unchanged. Certain targeted improvements were made to align, where necessary, lessor accounting with the lessee accounting model and AASU No. 2014-09, Revenue from Contracts with Customers. The new lease guidance simplified the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. Lessees will no longer be provided with a source of off-balance sheet financing. Public business entities should apply the amendments in ASU 2016-02 for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years (i.e., January 1, 2019, for a calendar year entity). Early application is permitted for all public business entities upon issuance. Lessees (for capital and operating leases) and lessors (for sales-type, direct financing, and operating leases) must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting for leases that expired before the earliest comparative period presented. Lessees and lessors may not apply a full retrospective transition approach. We are currently evaluating the impact ASU 2016-02 will have on the Company’s condensed consolidated financial statements. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842). In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-Based Payment Accounting, which aligns the accounting for share-based payment awards issued to employees and nonemployees. Under ASU 2018-07, the existing employee guidance will apply to nonemployee share-based transactions (as long as the transaction is not effectively a form of financing), with the exception of specific guidance related to the attribution of compensation cost. The cost of nonemployee awards will continue to be recorded as if the grantor had paid cash for the goods or services. In addition, the contractual term will be able to be used in lieu of an expected term in the option-pricing model for nonemployee awards. The new standard is effective on January 1, 2019, and early adoption is permitted, including in interim periods, and should be applied to all new awards granted after the date of adoption. The Company is currently assessing the potential impact this ASU will have on our consolidated results of operations, financial position, and cash flows.

Business Acquisitions

Business Acquisitions	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Business Acquisitions	4. Business Acquisitions During the fiscal year 2017, the Company completed the following acquisitions: MotherLode Craft Distillery, LLC On March 8, 2017, the Company completed the acquisition of MotherLode Craft Distillery, LLC (“MotherLode”), a small Portland, Oregon-based provider of bottling services and production support to craft distilleries. The Company’s condensed consolidated financial statements for fiscal 2018 include MotherLode’s results of operations. The Company’s condensed consolidated financial statements for fiscal 2017 include MotherLode’s results of operations from the acquisition date of March 8, 2017 through December 31, 2017. The Company’s condensed consolidated financial statements reflect the final purchase accounting adjustments in accordance with ASC 805 “Business Combinations”, whereby the purchase price was allocated to the assets acquired and liabilities assumed based upon their estimated fair values on the acquisition date. The following allocation of the purchase price is as follows: Consideration given: 86,667 shares of common stock valued at $4.35 per share $ 377,000 Assets and liabilities acquired: Cash 7,062 Inventory 103,488 Property and equipment 46,250 Intangible assets - customer list and license 376,431 Goodwill 28,182 Accounts payable (5,180 ) Customer deposits (179,233 ) $ 377,000 Intangible assets are recorded at estimated fair value, as determined by management based on available information. The fair value assigned to the customer list intangible asset was determined through the use of the income approach, specifically the relief from royalty and the multi-period excess earning methods. The major assumptions used in arriving at the estimated identifiable intangible asset value included management’s estimates of future cash flows, discounted at an appropriate rate of return which is based on the weighted average cost of capital for both the Company and other market participants, projected customer attrition rates, as well as applicable royalty rates for comparable assets. The useful lives for intangible assets were determined based upon the remaining useful economic lives of the tangible assets that are expected to contribute directly or indirectly to future cash flows. The customer relationships estimated useful life is seven years. The fair values assigned to the license intangible asset were determined through the use of the cost approach. The license has an indefinite life and will not be amortized. Big Bottom Distillery, LLC On May 1, 2017, the Company acquired 90% of the ownership of Big Bottom Distillery, LLC (“BBD”), a Hillsboro, Oregon-based distiller of super-premium spirits. The Company’s condensed consolidated financial statements for the fiscal year 2018 include BBD’s results. The Company’s condensed consolidated financial statements for the fiscal year 2017 include BBD’s results of operations from the acquisition date of May 1, 2017 through December 31, 2017. The Company’s condensed consolidated financial statements reflect the final purchase accounting adjustments in accordance with ASC 805 “Business Combinations”, whereby the purchase price was allocated to the assets acquired and liabilities assumed based upon their estimated fair values on the acquisition date. The following allocation of the 90% purchase price on May 1, 2017 is as follows: Consideration given: 28,096 shares of common stock valued at $4.80 per share for 90% $ 134,858 Non-controlling interests 14,984 Total value of acquisition $ 149,842 Assets and liabilities acquired: Cash (overdraft) $ (2,521 ) Accounts receivable 6,224 Inventory 129,922 Property and equipment 22,717 Intangible assets - license 25,000 Goodwill 193,374 Accrued liabilities (52,841 ) Notes payable (172,033 ) Total $ 149,842 Intangible assets are recorded at estimated fair value, as determined by management based on available information. The fair value assigned to the license intangible asset was determined through the use of the cost approach. The license has an indefinite life and will not be amortized. For the year ended December 31, 2017, the Company recognized an impairment of $218,374 for the intangible asset – license and the goodwill originally recorded as part of the purchase price allocation for BBD. At December 31, 2018, the Company acquired the remaining 10% of BBD. The consideration given was 3,122 shares of common stock valued at the December 31, 2018 closing price of $6.18 per share, for a purchase price of $19,294.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Inventories	5. Inventories Inventories consist of the following at December 31: 2018 2017 Raw materials $ 10,347,616 $ 3,755,477 Finished goods 669,843 295,805 Total inventories $ 11,017,459 $ 4,051,282

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment	6. Property and Equipment Property and equipment consists of the following at December 31: 2018 2017 Furniture and fixtures $ 1,148,540 $ 326,088 Leasehold improvements 477,184 56,410 Vehicles 49,483 49,483 Construction in progress 425,851 372,667 Total cost 2,101,058 804,648 Less accumulated depreciation and amortization (342,928 ) (76,142 ) Total property and equipment, net $ 1,758,130 $ 728,506 Depreciation and amortization expense totaled $266,786 and $41,253 for the years ended December 31, 2018 and 2017, respectively.

Intangible Assets and Goodwill

Intangible Assets and Goodwill	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets and Goodwill	7. Intangible Assets and Goodwill At December 31, 2018, intangible assets and goodwill consist of the following: 2018 2017 Life Permits and licenses $ 25,000 $ 25,000 - Customer lists 351,430 351,432 7 years Goodwill 28,182 28,182 - Total intangible assets and goodwill 404,614 404,614 Less accumulated amortization (90,754 ) (50,764 ) Intangible assets and goodwill - net $ 313,858 $ 353,850 Amortization expense totaled $39,990 and $50,764 for the years ended December 31, 2018 and 2017, respectively.

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets	8. Other Assets Other assets consist of the following at December 31: 2018 2017 Product branding $ 525,000 $ 285,000 Investment in online company 300,000 - Deposits 29,297 53,942 Total other assets 854,297 343,942 Less accumulated amortization (58,037 ) - Other assets - net $ 796,260 $ 343,942 As of December 31, 2018, the Company had $525,000 of capitalized costs related to services provided for the rebranding of its existing product lines and branding for new product lines. This amount will be amortized over a seven-year life. In December 2018, the Company invested in an online (direct-to-consumer) business and intends to begin selling select products through this platform. The deposits of $29,297 represent office and retail space lease deposits. As of December 31, 2017, $285,000 represented rebranding the Burnside product line, $40,000 represented deposits on future product rebranding and $13,942 represented office and retail spaces lease deposits. Amortization expense totaled $58,037 and $0 for the years ended December 31, 2018 and 2017, respectively.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Notes Payable	9. Notes Payable Notes payable consists of the following at December 31, 2018 and December 31, 2017: December 31, 2018 December 31, 2017 Notes payable bearing interest at 5.00%. The notes’ principal, plus any accrued and unpaid interest is due May 1, 2021. Interest is paid monthly. 2,300,000 - Notes payable bearing interest at 8.00%. The notes have a 2-year maturity, are due either June 30, 2018 or June 30, 2019 and pay interest-only on a monthly basis. - 407,500 Note payable bearing interest at 2.74%. The note is payable in monthly principal plus interest payments of $100 through December 2019. - 2,306 Note payable bearing interest at 4.00%. The note is payable in quarterly principal plus interest payments of $9,614 through March 2019. - 56,341 Convertible notes payable bearing interest at 4.00%. The notes principal plus accrued interest is due in full at various dates between April 3, 2020 – September 30, 2020. The notes have an automatic conversion feature upon the closing (or first in a series of closings) of the next equity financing in which the Company sells shares of its equity securities for an aggregate consideration of at least $4,000,000 at a purchase price of at least $7.50. The outstanding principal and unpaid accrued interest on the notes shall be automatically converted into equity securities at a price equal to 80% of the price paid per share by the investors in the next equity financing or $6.00, whichever is lower, provided, however, that in no event shall the conversion price be less than $6.00. The note has a voluntary conversion feature where the investor may convert, in whole or in part, at any time at the conversion price of $6.00. - 927,192 Promissory notes payable bearing interest at 8.00%. The notes’ principal is due on June 30, 2019. Interest is paid monthly. - 1,101,840 Total notes payable 2,300,000 2,495,179 Less current portion - (293,726 ) Less debt discount for detachable warrant - (39,693 ) Long-term portion of notes payable $ 2,300,000 $ 2,161,760 During 2018 we used $514,867 in cash and $3,722,888 in stock to retire the outstanding notes from 2017. The ending 2018 note balance reflects the new notes entered into during 2018. We paid $189,552 and $103,293 in interest on notes during 2018 and 2017 respectively. Maturities on notes payable as of December 31, 2018, are as follows: Year ending December 31: 2019 $ 2020 2021 2,300,000 2022 - Thereafter - $ 2,300,000

Secured Credit Facility

Secured Credit Facility	12 Months Ended
	Dec. 31, 2018
Line of Credit Facility [Abstract]
Secured Credit Facility	10. Secured Credit Facility On May 10, 2018, Eastside Distilling, Inc. (the “Company”) entered into a credit and security agreement (the “Credit and Security Agreement”), by and between the Company and The KFK Children’s Trust, Jeffrey Anderson – Trustee (the “Lender”). Pursuant to the Credit and Security Agreement, the Lender will make loans to the Company in an aggregate principal amount not to exceed $3,000,000 (the “Loans”). The Loans are secured by all of the Company’s bulk whiskey, bourbon and rye inventory held in third-party storage facilities (“Specified Inventory”), The Company may borrow 80% of the value of the Specified Inventory it is able to purchase under the Credit and Security Agreement. The proceeds of the Loans are to be used by the Company to purchase the Specified Inventory for use in distilling and producing its spirits products, and for no other purpose. The Loans have an annual interest rate of 7.00%. The Company will pay accrued and unpaid interest on the Loans, for the period commencing on the date each such Loan is made and continuing until each such Loan is paid in full. During 2018, The Company paid $103,790 in interest on the Loans. The Company must pay the outstanding principal amount of the Loans in a one-time payment on the termination date of the Credit and Security Agreement (June 10, 2021), or earlier pursuant to other provisions thereof. The Company may prepay the Loans or any portion thereof at any time, and from time to time, without premium or penalty. As of December 31, 2018, the Company has borrowed the full $3 million available under the agreement. The current market value of the Company’s bulk whiskey, bourbon and rye inventories must be at least 120% of the outstanding Loan balance. In addition, the Credit and Security Agreement contains other customary covenants including, among other things, certain restrictions on incurring indebtedness.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes The provision for income taxes results in effective tax rates which are different than the federal income tax statutory rate. The provision (benefit) for income taxes for the years ended December 31, 2017 and 2018 were as follows, assuming a 35% and 21% federal effective tax rate, respectively. The Company also has a state tax rate for Oregon, of 6.6% for both December 31, 2017 and 2018. 2018 2017 Expected federal income tax benefit $ (1,774,610 ) $ (1,794,492 ) State income taxes after credits (597,146 ) (348,343 ) Change in valuation allowance 2,371,756 2,142,835 Total provision for income taxes $ - $ - The components of the net deferred tax assets and liabilities at December 31 consisted of the following: 2018 2017 Deferred tax assets: Net operating loss carryforwards $ 7,780,105 5,489,143 Stock-based compensation 623,386 563,356 Total deferred tax assets 8,403,491 6,052,499 Deferred tax liabilities: Depreciation and amortization (208,864 ) (92,016 ) Total deferred tax liabilities (208,864 ) (92,016 ) Valuation allowance (8,194,627 ) (5,960,483 ) Net deferred tax assets $ - - At December 31, 2018, the Company has a cumulative net operating loss carryforward (NOL) of approximately $8.6 million, to offset against future income for federal and state tax purposes. These federal and state NOLs can be carried forward for 20 and 15 years, respectively. The federal NOLs begin to expire in 2034, and the state NOLs begin to expire in 2029. The utilization of the net operating loss carryforwards may be subject to substantial annual limitation due to ownership change provisions of the Internal Revenue Code of 1986 (as amended, the Internal Revenue Code) and similar state provisions. In general, if the Company experiences a greater than 50 percentage aggregate change in ownership of certain significant stockholders over a three-year period (a “Section 382 ownership change”), utilization of its pre-change NOL carryforwards are subject to an annual limitation under Section 382 of the Internal Revenue Code (and similar state laws). The annual limitation generally is determined by multiplying the value of the Company’s stock at the time of such ownership change (subject to certain adjustments) by the applicable long-term tax-exempt rate. Such limitations may result in expiration of a portion of the NOL carryforwards before utilization and may be substantial. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon generation of future taxable income during the periods in which those temporary differences become deductible. Due to the uncertainty of the realizability of the deferred tax assets, management has determined a full valuation allowance is appropriate.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies Operating Leases The Company leases its corporate office, warehouse, kiosks and tasting room space under operating lease agreements which expire at various dates through December 2023. Monthly lease payments range from $1,857 to $25,175 over the terms of the leases. For operating leases which contain fixed escalations in rental payments, the Company records the total rent expense on a straight-line basis over the lease term. The difference between the expense computed on a straight-line basis and actual payments for rent represents deferred rent which is included within accrued liabilities on the accompanying consolidated balance sheets. Retail spaces under lease are subject to monthly percentage rent adjustments when gross sales exceed certain minimums. At December 31, 2018, future minimum lease payments required under the operating leases are approximately as follows: For year ending December 31st: 2019 $ 547,411 2020 435,958 2021 117,683 2022 37,153 2023 38,267 Total $ 1,176,472 Total rent expense was approximately $459,147 and $362,000 for the years ended December 31, 2018 and 2017, respectively. Legal Matters We are not currently subject to any material legal proceedings, however, we could be subject to legal proceedings and claims from time to time in the ordinary course of our business. Regardless of the outcome, litigation can, among other things, be time consuming and expensive to resolve, and divert management resources.

Net Loss Per Common Share

Net Loss Per Common Share	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Net Loss Per Common Share	13. Net Loss per Common Share Basic loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period, without considering any dilutive items. Diluted net loss per common share is computed by dividing net loss by the sum of the weighted average number of common shares outstanding and the potential number of any dilutive common shares outstanding during the period. Potentially dilutive securities consist of the incremental common stock issuable upon exercise of stock options and convertible notes. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no dilutive common shares at December 31, 2018 and 2017. The numerators and denominators used in computing basic and diluted net loss per common share in 2018 and 2017 are as follows: December 31, 2018 2017 Net loss available to common shareholders (numerator) $ (9,047,669 ) $ (5,277,316 ) Weighted average shares (denominator) 6,074,489 3,717,956 Basic and diluted net loss per common share $ (1.49 ) $ (1.42 )

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Stockholder's Equity	14. Stockholder’s Equity Reverse Stock Splits All shares related and per share information in these financial statements has been adjusted to give effect to the 3-for-1 reverse stock split of the Company’s common stock effected on June 15, 2017. Issuance of Common Stock On December 31, 2018, the Company issued 3,122 shares in connection with the purchase of the remaining 10% interest in BBD. On November 20, 2018, the Company issued 1,235,000 shares of common stock at $6.50 per share in connection with an underwritten public offering for net proceeds of approximately $7.2 million. On December 19, 2018 an additional 185,250 shares were issued as part of the overallotment for additional proceeds of approximately $1.1 million. During 2018, the Company issued 1,345,978 shares of common stock at $5.40 per share in connection with the exercise of warrants for cash proceeds of $7,268,281, and 500,000 shares of common stock at $5.40 per share in connection with the exercise of warrants in exchange for a reduction in outstanding note principal of $2,700,000. On September 25, 2018, the Company issued 120,000 shares of common stock at $5.40 per share in connection with the exercise of underwriter warrants. The warrants were part of units, and each unit consisted of one share of common stock and one common stock warrant exercisable at $5.40 per share. In July 2018, the Company issued 167,273 shares of common stock at $6.00 per share in exchange for outstanding note principal and interest. The conversion was within the terms of the original note agreement and no gain or loss was recorded. During 2018, the Company issued 115,334 shares of common stock at an average of $5.35 per share in connection with the exercise of warrants for proceeds of $617,004. In addition, the Company issued 59,308 shares of common stock at an average of approximately $4.05 per share in exchange for services rendered. During 2018, the Company issued 79,734 shares of common stock to directors and employees for stock-based compensation of $712,469. The shares were valued using the closing share price of our common stock on the date of grant, with the range of $3.99 - $8.50 per share. During 2018, the Company issued 35,941 shares of common stock in connection with existing option exercises, at an average exercise price of $4.56. During 2018, the Company issued 27,400 shares of common stock to consultants in exchange for services. The shares were valued using the closing share price of our common stock on the date of grant, with a range of $3.99 - $7.72 per share, for a total value of $162,378. In December 2017, the Company issued 18,371 shares of common stock to directors and employees for stock-based compensation of $79,351. The shares were valued using the closing share price of the Company’s common stock on the date of grant, with the range of $3.78 - $4.33 per share. In December 2017, the Company issued 32,000 shares of common stock to a consultant in exchange for services, which were subject to a claw-back provision tied to specific performance. The shares were valued using the closing share price of the Company’s common stock on the date of grant, $4.54 per share. In December 2017, the Company issued 14,384 shares of its common stock upon conversion of 8% convertible promissory notes with an aggregate principal amount converted of $52,500. No gain or loss was recorded on the transactions. In September 2017, the Company issued 14,760 shares of common stock to directors and employees for stock-based compensation of $56,221. The shares were valued using the closing share price of the Company’s common stock on the date of grant, with the range of $3.78 - $4.38 per share. In August 2017, the Company issued 83,334 shares of its common stock upon conversion of a 6% convertible promissory note with an aggregate principal amount converted of $500,000. No gain or loss was recorded on the transactions. In August 2017, the Company issued 5,209 shares of common stock to a third-party consultant in exchange for services rendered. The shares were valued using the closing share price of the Company’s common stock on the date of grant, with the range of $3.40 - $3.50 per share. In August 2017, the Company completed an underwritten public offering of 1,200,000 units consisting of 1,200,000 shares of its common stock and warrants to purchase up to an aggregate of 1,200,000 shares of its common stock (each, a “Unit”) at a public offering price of $4.50 per Unit. The warrants have a per share exercise price of $5.40, are exercisable immediately, and will expire five years from the date of issuance. The gross proceeds to the Company from this offering were $5.4 million, before deducting underwriting discounts and commissions and other estimated offering expenses. On August 24, 2017, the underwriters exercised their option to purchase an additional 180,000 Units to cover over-allotments, which resulted in additional gross proceeds to the Company of $810,000, before deducting offering expenses. In June 2017, the Company issued 2,716 shares of common stock to employees for stock-based compensation of $15,943, all of which were fully vested upon issuance. The shares were valued using the closing share price of our common stock on the date of grant, with which ranged from $4.38 to $6.00 per share. In May 2017, the Company completed the acquisition of a majority stake in BBD. The Company issued 28,096 shares of common stock to the owners of BBD as consideration for 90% of the BBD LLC units. Based on the closing share price of our common stock of $4.80 on May 1, 2017, the value of the transaction was $134,858. Issuance costs incurred were $14,400. In April 2017, the independent directors, Messrs. Trent Davis and Michael Fleming, each exercised 4,630 stock options to purchase common stock at $5.40 per share. In April 2017, the Company issued 50,335 shares of common stock to three third-party consultants in exchange for services rendered. The shares were valued using the closing share price of our common stock on the date of grant, with the range of $4.35 - $4.50 per share. In April 2017, the Company approved a restricted stock unit grant of 33,334 shares of common stock to the Company’s Chief Executive Officer, Grover Wickersham. The grant vested on April 5, 2017, of which 10,218 shares were withheld in order to satisfy Mr. Wickersham’s personal tax withholding responsibility. The shares were valued using the $4.80 closing share price of our common stock on the date of grant. In April 2017, the Company issued 16,667 shares of its common stock upon conversion of 50 shares of preferred stock. In March 2017, the Company issued 83,334 shares of its common stock upon conversion of 250 shares of preferred stock. In March 2017, the Company issued 22,436 shares of its common stock upon conversion of 8% convertible promissory notes with an aggregate principal amount converted of $87,500. No gain or loss recorded on the transactions. On March 8, 2017, the Company completed the acquisition of MotherLode. The Company issued 86,667 shares of common stock to the owners of MotherLode as consideration for the acquisition. Based on the closing share price of our common stock of $4.35 on March 8, 2017, the value of the transaction was $377,000. Issuance costs incurred were $5,580. In March 2017, the Company issued 575 shares of common stock to employees for stock-based compensation of $2,517. The shares were valued using the $4.38 closing share price of our common stock on the date of grant. In March 2017, the Company issued 19,796 shares of common stock to four third-party consultants in exchange for services rendered. The shares were valued using the closing share price of our common stock on the date of grant, with the range of $3.90 - $4.35 per share. From March 31, 2017 to June 2, 2017, the Company issued 400,019 shares of its common stock for aggregate cash proceeds of $1,560,000, including 400,019 warrants for common stock. From January 15, 2017 through February 16, 2017, the Company received warrant exercises and common stock subscriptions for 40,834 shares for aggregate cash proceeds of $159,250. From January 4, 2017 to January 22, 2017, the Company sold 15,001 shares of common stock to accredited investors at a price of $3.90 per share for aggregate cash proceeds of $58,500. Stock-Based Compensation On September 8, 2016, the Company adopted the 2016 Equity Incentive Plan (the “2016 Plan”). The total number of shares available for the grant of either stock options or compensation stock under the 2016 Plan was initially set at 166,667 shares, subject to adjustment. On January 1, 2017 and pursuant to the plan provisions, the number of shares available for grant under the 2016 Plan increased to 307,139 shares, equal to 8% of the number of outstanding shares of the Company’s capital stock, calculated on an as-converted basis, on December 31 of the preceding calendar year. On October 18, 2017, the Board of Directors (the “Board”) approved amendments to the 2016 Plan to (i) increase the number of shares of the common stock that may be issued under the 2016 Plan (the “Aggregate Limit”) by an additional 192,861 shares of common stock, for a total of 500,000 shares of common stock, (ii) increase the number of shares of common stock that may be granted to any participant pursuant to options to purchase common stock and stock appreciation rights under the 2016 Plan in any one year period (the “Individual Option Limit”) from 8,333 shares to 200,000 shares, (iii) increase the number of shares of common stock that may be granted to any participant pursuant to other awards (the “Individual Award Limit”) under the 2016 Plan in any one year period from 8,333 shares to 200,000 shares and (iv) increase the number of shares of common stock that may be paid to any one participant under the 2016 Plan for a performance period pursuant to performance compensation awards under the 2016 Plan (the “Individual Performance Award Limit”) from 8,333 shares to 200,000 shares, which amendments were adopted and approved at the December 2017 meeting of stockholders. On January 1, 2018, pursuant to the plan provisions, the number of shares available for grant under the 2016 Plan further increased to 1,131,880 shares. The exercise price per share of each stock option shall not be less than 100 percent of the fair market value of the Company’s common stock on the date of grant. At December 31, 2018, there were 904,249 options and 225,780 restricted stock units (“RSUs”) issued under the 2016 Plan with vesting schedules varying between immediate and five (5) years from the grant date. On January 29, 2015, our Board of Directors adopted the 2015 Stock Incentive Plan (the “2015 Plan”). The total number of shares available for the grant of either stock options or compensation stock under the plan is 50,000 shares, subject to adjustment. At December 31, 2018, there were 49,584 options issued under the Plan outstanding, with vesting schedules varying between immediate and one (1) year from the grant date, which options vest at the rate of at least 25% in the first year, starting 6-months after the grant date, and 75% in year two. A summary of all stock option activity at and for the years ended December 31, 2018 and 2017 is presented below: # of Options Weighted- Average Exercise Price Outstanding at December 31, 2016 173,750 $ 9.25 Options granted 243,667 4.34 Options exercised (9,260 ) 5.40 Options canceled (39,151 ) 5.39 Outstanding at December 31, 2017 369,006 $ 6.47 Options granted 654,000 5.47 Options exercised (48,715 ) 4.56 Options canceled (78,433 ) 4.86 Outstanding at December 31, 2018 895,858 $ 5.62 Exercisable at December 31, 2018 406,464 $ 5.80 The aggregate intrinsic value of options outstanding at December 31, 2018 was $558,278, compared to $28,962 at December 31, 2017. At December 31, 2018, there were 489,393 unvested options with an aggregate grant date fair value of $1,322,193. The unvested options will vest in accordance with the vesting schedule in each respective option agreement, which varies between immediate and five (5) years from the grant date. The aggregate intrinsic value of unvested options at December 31, 2018 was $344,232. During the year ended December 31, 2018, 255,182 options vested. The Company uses the Black-Scholes valuation model to measure the grant-date fair value of stock options. The grant-date fair value of stock options issued to employees is recognized on a straight-line basis over the requisite service period. Stock-based awards issued to nonemployees are recorded at fair value on the measurement date and are subject to periodic market adjustments as the underlying stock-based awards vest. To determine the fair value of stock options using the Black-Scholes valuation model, the calculation takes into consideration the effect of the following: ● Exercise price of the option ● Fair value of the Company’s common stock on the date of grant ● Expected term of the option ● Expected volatility over the expected term of the option ● Risk-free interest rate for the expected term of the option The calculation includes several assumptions that require management’s judgment. The expected term of the options is calculated using the simplified method described in GAAP. The simplified method defines the expected term as the average of the contractual term and the vesting period. Estimated volatility is derived from volatility calculated using historical closing prices of common shares of similar entities whose share prices are publicly available for the expected term of the options. The risk-free interest rate is based on the U.S. Treasury constant maturities in effect at the time of grant for the expected term of the options. The following weighted-average assumptions were used in the Black-Scholes valuation model for options granted during the year ended December 31, 2018: Risk-free interest rate 2.65 % Expected term (in years) 6.28 Dividend yield - Expected volatility 56 % The weighted-average grant-date fair value per share of stock options granted during the year ended December 31, 2018 was $2.64. The aggregate grant date fair value of the 641,000 options granted during the year ended December 31, 2018 was $1,689,398. For the twelve months ended December 31, 2018, net compensation expense related to stock options was $657,546. At December 31, 2018, the total compensation expense related to stock options not yet recognized is approximately $1,088,420, which is expected to be recognized over a weighted-average period of approximately 2.18 years. Warrants During the twelve months ended December 31, 2018, the Company issued an aggregate of 500,000 common stock warrants in connection with the issuance of $5,000,000 in notes payable, and 10,000 common stock warrants to a consultant. The Company has determined the warrants should be classified as equity on the condensed consolidated balance sheet as of December 31, 2018. The estimated fair value of the warrants at issuance was $2,110,997, based on a combination of closing market trading price on the date of issuance for the public offering warrants, and the Black-Scholes option-pricing model using the weighted-average assumptions below: Volatility 48 % Risk-free interest rate 2.59 % Expected term (in years) 4.0 Expected dividend yield - Fair value of common stock $ 7.95 A total of 1,961,312 warrants were exercised during the fiscal year 2018 for cash proceeds of $7,885,285 and a $2,700,000 reduction of outstanding note principal. In addition, 54,308 warrants were exercised during the twelve month period at an average of approximately $4.07 per share in exchange for services rendered. A summary of activity in warrants is as follows: Warrants Weighted Average Remaining Life Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding at December 31, 2017 2,623,077 3.62 years $ 5.96 $ 54,880 Twelve months ended December 31, 2018: Granted 510,000 4.47 years $ 5.42 $ 387,600 Exercised (2,015,620 ) $ 5.36 - Forfeited and cancelled (34,022 ) 4.25 years $ 5.40 - Outstanding at December 31, 2018 1,083,435 1.04 years $ 6.83 $ -

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	15. Related Party Transactions The following is a description of transactions since January 1, 2017 as to which the amount involved exceeds the lesser of $120,000 or one percent (1%) of the average of our total assets at year-end for the last two completed fiscal years which was $176,934 and in which any related person has or will have a direct or indirect material interest, other than equity, compensation, termination and other arrangements. On June 2, 2017, Mr. Wickersham purchased 15,189 units at $3.90 per unit, with each unit consisting of one share of common stock and one three-year common stock purchase warrant exercisable at $7.50 per share (subject to adjustment), for total proceeds of $59,237 in cash. On August 10, 2017, Mr. Wickersham and his affiliates purchased 55,555 units at $4.50 per unit, with each unit consisting of one share of common stock and one Public Warrant, for total proceeds of approximately $250,000 in cash. On August 9, 2018, Mr. Wickersham and his affiliates exercised the 55,555 warrants associated with the 2017 unit offering at an exercise price of $5.40 per share, for total proceeds of approximately $300,000. On August 23, 2017, our Board appointed Jack Peterson to the Board to fill an existing vacancy on the Board effective immediately. Mr. Peterson is also the President of Sandstrom Partners. In late 2016, with the goal of increasing its brand value and accelerating sales, the Company retained Sandstrom Partners and tasked them with reviewing the Company’s current product portfolio, as well as its new ideas, and advising it with respect to marketing, creation of brand awareness and product positioning, locally and nationally. The Company is using Sandstrom Partner’s full range of brand development services, including research, strategy, brand identity, package design, environments, advertising as well as digital design and development. The Company paid $140,000 in cash, issued 33,334 shares of stock valued at $145,000 (at the time of issuance), and issued 42,000 warrants with an exercise price of $3.50 valued at $43,596 (using a Black-Scholes value at the time of issuance) to Sandstrom Partners in 2017 for services rendered by Sandstrom under its agreement with the Company. We have also issued an additional 10,025 shares valued at $40,000 (at the time of issuance) to Sandstrom in 2018. On August 11, 2018, we issued 42,000 shares of common stock to Sandstrom in connection with the exercise of their 42,000 warrants in exchange for services rendered. On December 29, 2017, the Grover T. Wickersham Employees’ Profit Sharing Plan (“PSP”) purchased from us a promissory note bearing interest at the rate of 8% per annum (a “Promissory Note”) for aggregate consideration of $464,750. Interest is paid monthly. The Promissory Note is due on June 30, 2019 or in the event the Company completes a private or public offering of its equity or debt securities in which the gross amount raised in such financing is at least $2.0 million (a “Future Financing”), all amounts due under the Promissory Note will become due and payable within five (5) business days of the final closing of such Future Financing. In lieu of receiving the cash repayment of amounts due under this Note in connection with a Future Financing, at the option of PSP, the principal amount due and payable may be used to purchase the securities offered in the Future Financing. PSP used a balance of $379,750 to purchase the Company’s new private offering of notes with warrants. The remaining principal balance of $85,000 was paid in April 2018. The new promissory notes bear interest at 8% per annum, payable monthly on the last day of the month. The entire amount of principal and any accrued and unpaid interest is due and payable on May 1, 2021. In conjunction with this new offering, PSP was issued 37,975 warrants, exercisable at $5.40 per share. On August 9, 2018, PSP exercised the 37,975 warrants at $5.40 per share in exchange for a reduction in outstanding note principal due. $174,685 remained outstanding on the note. On December 29, 2017, the Grover T. and Jill Z. Wickersham 2000 Charitable Remainder Trust (the “Wickersham Trust”) purchased from us a promissory note bearing interest at the rate of 8% per annum (a “Promissory Note”) for aggregate consideration of $179,300. Interest is paid monthly. The Promissory Note is due on June 30, 2019 or in the event the Company completes a private or public offering of its equity or debt securities in which the gross amount raised in such financing is at least $2.0 million (a “Future Financing”), all amounts due under the Promissory Note will become due and payable within five (5) business days of the final closing of such Future Financing. In lieu of receiving the cash repayment of amounts due under the Promissory Note in connection with a Future Financing, at the option of Wickersham Trust, the principal amount due and payable may be used to purchase the securities offered in the Future Financing. During the first quarter of 2018, Wickersham Trust used the balance to purchase the Company’s new private offering of notes with warrants. The new promissory notes bear interest at 8% per annum, payable monthly on the last day of the month. The entire amount of principal and any accrued and unpaid interest is due and payable on May 1, 2021. In conjunction with this new offering, the Wickersham Trust was issued 17,930 warrants, exercisable at $5.40 per share. On August 9, 2018, the Wickersham Trust exercised the 17,930 warrants at $5.40 per share in exchange for a reduction in outstanding note principal due. $82,478 remained outstanding on the note. We believe that the foregoing transactions were in our best interests. Consistent with Section 78.140 of the Nevada Revised Statutes, it is our current policy that all transactions between us and our officers, directors and their affiliates will be entered into only if such transactions are approved by a majority of the disinterested directors, are approved by vote of the stockholders, or are fair to us as a corporation as of the time it is authorized, approved or ratified by the board. We will continue to conduct an appropriate review of all related party transactions and potential conflicts of interest on an ongoing basis. Our audit committee has the authority and responsibility to review, approve and oversee any transaction between the Company and any related person and any other potential conflict of interest situation on an ongoing basis, in accordance with Company policies and procedures in effect from time to time.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	16. Subsequent Events On January 11, 2019, the Company acquired Craft Canning LLC, an Oregon limited liability company by way of a subsidiary merger and changed its name to Craft Canning + Bottling, LLC (“Craft”). Eastside acquired Craft for total consideration of $4,844,882, subject to certain post-closing adjustments as described in the Merger Agreement (the “Merger Consideration”). The Merger Consideration consisted of $2,003,200 in cash, a three-year note of $761,678, and 338,212 shares of common stock of Eastside (the “Consideration Shares”) allocated only to “accredited investors” as such term is defined under Section 501(a) of Regulation D promulgated under the Securities Act of 1933, as amended. Holders of the Consideration Shares have agreed to a one-year lock-up restricting the sale of the Consideration Shares. The Company has granted the holders of Consideration Shares “piggyback” registration rights effective after the one-year lock-up. Owen Lingley became non-executive Chairman of Craft Canning + Bottling, LLC, and is party to a consulting agreement with the Company. The Company also issued to Mr. Lingley a warrant to purchase 146,262 shares of common stock of the Company at $7.80 per share and an exercise period of three years. The shares of common stock issuable upon exercise of the warrant will be subject to the same “piggyback” registration rights as the Consideration Shares described above. The Merger Agreement additionally provides that in the event that Craft’s EBITDA (as defined in the Merger Agreement) for fiscal year 2019 is less than $1,000,000 (such shortfall, the “EBITDA Adjustment”), the principal amounts on notes payable to former holders of Craft Interests will be reduced on a pro rata basis in an aggregate amount equal to the EBITDA Adjustment. The Merger Agreement contains representations, warranties, and covenants by the parties that are customary for a transaction of this nature.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The accompanying consolidated financial statements for Eastside Distilling, Inc. and subsidiaries were prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). The consolidated financial statements include the accounts of Eastside Distilling, Inc.’s wholly-owned subsidiary MotherLode (beginning as of March 8, 2017), and wholly-owned subsidiary BBD (majority owned beginning May 1, 2017 through December 2018 and wholly-owned as of December 2018). All intercompany balances and transactions have been eliminated in consolidation.
Segment Reporting	Segment Reporting The Company determined its operating segment on the same basis that it uses to evaluate its performance internally. The Company has one business activity, marketing and distributing hand-crafted spirits, and operates as one segment. The Company’s chief operating decision makers, its chief executive officer and chief financial officer, review the Company’s operating results on an aggregate basis for purposes of allocating resources and evaluating financial performance.
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 and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition Net revenue includes product sales, less excise taxes and customer programs and incentives. The Company recognizes revenue by applying the following steps in accordance with Accounting Standards Codification (“ASC”) Topic 606 – Revenue from Contracts with Customers The Company recognizes sales when merchandise is shipped from a warehouse directly to wholesale customers (except in the case of a consignment sale). For consignment sales, which include sales to the Oregon Liquor Control Commission (“OLCC”), the Company recognizes sales upon the consignee’s shipment to the customer. Postage and handling charges billed to customers are also recognized as sales upon shipment of the related merchandise. Shipping terms are generally FOB shipping point, and title passes to the customer at the time and place of shipment or purchase by customers at a retail location. For consignment sales, title passes to the consignee concurrent with the consignee’s shipment to the customer. The customer has no cancellation privileges after shipment or upon purchase at retail locations, other than customary rights of return. The Company excludes sales tax collected and remitted to various states from sales and cost of sales. Sales from items sold through the Company’s retail location are recognized at the time of sale. Revenue received from online merchants who sell discounted gift certificates for the Company’s merchandise and tastings is deferred until the customer has redeemed the discounted gift certificate or the gift certificate has expired, whichever occurs earlier.
Customer Programs and Incentives	Customer Programs and Incentives Customer programs and incentives, which include customer promotional discount programs, customer incentives and other payments, are a common practice in the alcohol beverage industry. The Company makes these payments to customers and incurs these costs to promote sales of products and to maintain competitive pricing. Amounts paid in connection with customer programs and incentives are recorded as reductions to net revenue or as advertising, promotional and selling expenses in accordance with ASC Topic 605-50, Revenue Recognition - Customer Payments and Incentives, based on the nature of the expenditure. Amounts paid to customers totaled $426,302 and $182,975 in years 2018 and 2017, respectively.
Advertising, Promotional and Selling Expenses	Advertising, Promotional and Selling Expenses The following expenses are included in advertising, promotions and selling expenses in the accompanying consolidated statements of operations: media advertising costs, special event costs, tasting room costs, sales and marketing expenses, salary and benefit expenses, travel and entertainment expenses for the sales, brand and sales support workforce and promotional activity expenses. Advertising, promotional and selling costs are expensed as incurred. Advertising, promotional and selling expense totaled $ 4,345,210 and $2,219,168 in years 2018 and 2017, respectively.
Cost of Sales	Cost of Sales Cost of sales consists of the costs of ingredients utilized in the production of spirits, manufacturing labor and overhead, warehousing rent, packaging, and in-bound freight charges. Ingredients account for the largest portion of the cost of sales, followed by packaging and production costs.
Shipping and Fulfillment Costs	Shipping and Fulfillment Costs Freight costs incurred related to shipment of merchandise from the Company’s distribution facilities to customers are recorded in cost of sales.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents are considered to be highly-liquid investments with maturities of three months or less at the time of the purchase. The Company had no cash equivalents at December 31, 2018 and 2017.
Concentrations	Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of trade receivables. At December 31, 2018, twocustomers represented 34% of trade receivables. At December 31, 2017, two customers represented 79% of trade receivables. Sales to one and two distributors accounted for approximately 42% and 35% of consolidated sales for the years ended December 31, 2018 and 2017, respectively.
Fair Value Measurements	Fair Value Measurements GAAP defines fair value, establishes a framework for measuring fair value, and requires certain disclosures about fair value measurements. GAAP permits an entity to choose to measure many financial instruments and certain other items at fair value and contains financial statement presentation and disclosure requirements for assets and liabilities for which the fair value option is elected. At December 31, 2018 and December 31, 2017, management has not elected to report any of the Company’s assets or liabilities at fair value under the “fair value option” provided by GAAP. The hierarchy of fair value valuation techniques under GAAP provides for three levels: Level 1 provides the most reliable measure of fair value, whereas Level 3, if applicable, generally would require significant management judgment. The three levels for categorizing assets and liabilities under GAAP’s fair value measurement requirements are as follows: Level 1: Fair value of the asset or liability is determined using cash or unadjusted quoted prices in active markets for identical assets or liabilities. Level 2: Fair value of the asset or liability is determined using inputs other than quoted prices that are observable for the applicable asset or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Fair value of the asset or liability is determined using unobservable inputs that are significant to the fair value measurement and reflect management’s own assumptions regarding the applicable asset or liability. None of the Company’s assets or liabilities were measured at fair value at December 31, 2018 and 2017. However, GAAP requires the disclosure of fair value information about financial instruments that are not measured at fair value. Financial instruments consist principally of trade receivables, accounts payable, accrued liabilities, note payable, and convertible note payable. The estimated fair value of trade receivables, accounts payable, and accrued liabilities approximates their carrying value due to the short period of time to their maturities. At December 31, 2018 and 2017, the Company’s note payable, convertible notes payable and secured credit facility balances outstanding are at fixed rates and their carrying value approximates fair value. Items Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities acquired in a business acquisition are valued at fair value at the date of acquisition.
Inventories	Inventories Inventories primarily consist of bulk and bottled liquor and merchandise and are stated at the lower of cost or market. Cost is determined using an average costing methodology, which approximates cost under the first-in, first-out (FIFO) method. A portion of inventory is held by certain independent distributors on consignment until it is sold to a third party. The Company regularly monitors inventory quantities on hand and records write-downs for excess and obsolete inventories based primarily on the Company’s estimated forecast of product demand and production requirements. Such write-downs establish a new cost basis of accounting for the related inventory. The Company has recorded no write-downs of inventory for the years ended December 31, 2018 and 2017.
Property and Equipment	Property and Equipment Property and equipment is stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, ranging from three to seven years. Amortization of leasehold improvements is computed using the straight-line method over the life of the lease or the useful lives of the assets, whichever is shorter. The cost and related accumulated depreciation and amortization of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss is reported as current period income or expense. The costs of repairs and maintenance are expensed as incurred.
Intangible Assets / Goodwill	Intangible Assets / Goodwill The Company accounts for long-lived assets, including property and equipment, at amortized cost. Management reviews long-lived assets for probable impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. If there is an indication of impairment, management would prepare an estimate of future cash flows (undiscounted and without interest charges) expected to result from the use of the asset and its eventual disposition. If these estimated cash flows were less than the carrying amount of the asset, an impairment loss would be recognized to write down the asset to its estimated fair value. At December 31, 2017, an impairment loss of $218,374 was recognized related to its acquisition of Big Bottom Distillery, LLC. At December 31, 2018, no additional impairment loss was recognized.
Long-lived Assets	Long-lived Assets The Company accounts for long-lived assets, including property and equipment, at amortized cost. Management reviews long-lived assets for probable impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. If there is an indication of impairment, management would prepare an estimate of future cash flows (undiscounted and without interest charges) expected to result from the use of the asset and its eventual disposition. If these estimated cash flows were less than the carrying amount of the asset, an impairment loss would be recognized to write down the asset to its estimated fair value.
Income Taxes	Income Taxes The provision for income taxes is based on income and expenses as reported for financial statement purposes using the “asset and liability method” for accounting for deferred taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. At December 31, 2018 and 2017, the Company established valuation allowances against its net deferred tax assets. Income tax positions that meet the “more-likely-than-not” recognition threshold are measured at the largest amount of income tax benefit that is more than 50 percent likely to be realized upon settlement with the applicable taxing authority. The portion of the benefits associated with income tax positions taken that exceeds the amount measured as described above would be reflected as a liability for unrecognized income tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest and penalties associated with unrecognized income tax benefits would be classified as additional income taxes in the accompanying consolidated statements of operations. There were no unrecognized income tax benefits, nor any interest and penalties associated with unrecognized income tax benefits, accrued or expensed at and for the years ended December 31, 2018 and 2017. The Company files federal income tax returns in the United States. and various state income tax returns. The Company is no longer subject to examinations by the related tax authorities for the Company’s U.S. federal and state income tax returns for years prior to 2012.
Comprehensive Income	Comprehensive Income The Company does not have any reconciling other comprehensive income items for the for the years ended December 31, 2018 and 2017, respectively.
Excise Taxes	Excise Taxes The Company is responsible for compliance with the TTB regulations, which includes making timely and accurate excise tax payments. The Company is subject to periodic compliance audits by the TTB. Individual states also impose excise taxes on alcohol beverages in varying amounts. The Company calculates its excise tax expense based upon units produced and on its understanding of the applicable excise tax laws. Excise taxes totaled $654,490 and $997,410 in years 2018 and 2017, respectively.
Stock-Based Compensation	Stock-Based Compensation The Company recognizes as compensation expense all stock-based awards issued to employees. The compensation cost is measured based on the grant-date fair value of the related stock-based awards and is recognized over the service period of stock-based awards, which is generally the same as the vesting period. The fair value of stock options is determined using the Black-Scholes valuation model, which estimates the fair value of each award on the date of grant based on a variety of assumptions including expected stock price volatility, expected terms of the awards, risk-free interest rate, and dividend rates, if applicable. Stock-based awards issued to nonemployees are recorded at fair value on the measurement date and are subject to periodic market adjustments as the underlying stock-based awards vest. Net stock-based compensation was $657,546 and $563,356 in fiscal years 2018 and 2017, respectively.
Accounts Receivable Factoring Program	Accounts Receivable Factoring Program During 2017, we terminated our previous receivable factoring program. Under the prior program, we had the option to sell certain customer account receivables in advance of payment for 75% of the amount due. When the customer remitted payment, we received the remaining 25%. We were charged interest on the advanced 75% payment at a rate of 1.5% per month. Under the terms of the agreement with the factoring provider, any factored invoices had recourse should the customer fail to pay the invoice. Thus, we recorded factored amounts as a liability until the customer remitted payment and we received the remaining 25% of the non-factored amount. We did not factor any new invoices during 2018 and 2017. At December 31, 2018, we had no factored invoices outstanding and incurred no fees associated with factoring. During fiscal 2017 we incurred fees associated with the factoring program of $63,238.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-15, Statement of Cash Flows – Classification of Certain Cash Receipts and Cash Payments and in November 2016 issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash. The new standards are effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, and amends the existing accounting standards for the statement of cash flows. The amendments provide guidance on the following nine cash flow issues: debt prepayment or debt extinguishment costs; settlement of zero-coupon or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies; distributions received from equity method investees; beneficial interests in securitization transactions; separately identifiable cash flows and application of the predominance principle; and restricted cash. The adoption on January 1, 2018 of ASU 2016-15 and ASU 2016-18 did not have a material effect on the consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, which superseded virtually all existing revenue guidance. Under this update, an entity is required to recognize revenue upon transfer of promised goods or services to customers, in an amount that reflects the expected consideration received in exchange for those goods or services. As such, an entity will need to use more judgment and make more estimates than under the current guidance. ASU 2014-09 is to be applied retrospectively either to each prior reporting period presented in the financial statements, or only to the most current reporting period presented in the financial statements with a cumulative effect adjustment to retained earnings. The Company will elect to apply the impact (if any) of applying ASU 2014-09 to the most current reporting period presented in the financial statements with a cumulative effect adjustment to retained earnings. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date
Recent Accounting Pronouncements	Recent Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350) – Simplifying the Test for Goodwill Impairment. ASU 2017-04 will simplify the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test. Current guidance requires that companies compute the implied fair value of goodwill under Step 2 by performing procedures to determine the fair value at the impairment testing date of its assets and liabilities following the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. ASU 2017-04 will require companies to perform annual or interim goodwill impairment tests by comparing the fair value of a reporting unit with its carrying amount, and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. However, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 will be effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, and will be applied prospectively. Early adoption of this standard is permitted. The Company is currently in the process of evaluating the impact of ASU 2017-04 on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). - A lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and - A right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. Under the new guidance, lessor accounting will be largely unchanged. Certain targeted improvements were made to align, where necessary, lessor accounting with the lessee accounting model and AASU No. 2014-09, Revenue from Contracts with Customers. The new lease guidance simplified the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. Lessees will no longer be provided with a source of off-balance sheet financing. Public business entities should apply the amendments in ASU 2016-02 for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years (i.e., January 1, 2019, for a calendar year entity). Early application is permitted for all public business entities upon issuance. Lessees (for capital and operating leases) and lessors (for sales-type, direct financing, and operating leases) must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting for leases that expired before the earliest comparative period presented. Lessees and lessors may not apply a full retrospective transition approach. We are currently evaluating the impact ASU 2016-02 will have on the Company’s condensed consolidated financial statements. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842). In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-Based Payment Accounting, which aligns the accounting for share-based payment awards issued to employees and nonemployees. Under ASU 2018-07, the existing employee guidance will apply to nonemployee share-based transactions (as long as the transaction is not effectively a form of financing), with the exception of specific guidance related to the attribution of compensation cost. The cost of nonemployee awards will continue to be recorded as if the grantor had paid cash for the goods or services. In addition, the contractual term will be able to be used in lieu of an expected term in the option-pricing model for nonemployee awards. The new standard is effective on January 1, 2019, and early adoption is permitted, including in interim periods, and should be applied to all new awards granted after the date of adoption. The Company is currently assessing the potential impact this ASU will have on our consolidated results of operations, financial position, and cash flows.

Business Acquisition (Tables)

Business Acquisition (Tables)	12 Months Ended
	Dec. 31, 2018
MotherLode Craft Distillery, LLC [Member]
Schedule of Business Acquisition Assets and Liabilities	The following allocation of the purchase price is as follows: Consideration given: 86,667 shares of common stock valued at $4.35 per share $ 377,000 Assets and liabilities acquired: Cash 7,062 Inventory 103,488 Property and equipment 46,250 Intangible assets - customer list and license 376,431 Goodwill 28,182 Accounts payable (5,180 ) Customer deposits (179,233 ) $ 377,000
Big Bottom Distilling, LLC [Member]
Schedule of Business Acquisition Assets and Liabilities	The following allocation of the 90% purchase price on May 1, 2017 is as follows: Consideration given: 28,096 shares of common stock valued at $4.80 per share for 90% $ 134,858 Non-controlling interests 14,984 Total value of acquisition $ 149,842 Assets and liabilities acquired: Cash (overdraft) $ (2,521 ) Accounts receivable 6,224 Inventory 129,922 Property and equipment 22,717 Intangible assets - license 25,000 Goodwill 193,374 Accrued liabilities (52,841 ) Notes payable (172,033 ) Total $ 149,842

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following at December 31: 2018 2017 Raw materials $ 10,347,616 $ 3,755,477 Finished goods 669,843 295,805 Total inventories $ 11,017,459 $ 4,051,282

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment Net	Property and equipment consists of the following at December 31: 2018 2017 Furniture and fixtures $ 1,148,540 $ 326,088 Leasehold improvements 477,184 56,410 Vehicles 49,483 49,483 Construction in progress 425,851 372,667 Total cost 2,101,058 804,648 Less accumulated depreciation and amortization (342,928 ) (76,142 ) Total property and equipment, net $ 1,758,130 $ 728,506

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	At December 31, 2018, intangible assets and goodwill consist of the following: 2018 2017 Life Permits and licenses $ 25,000 $ 25,000 - Customer lists 351,430 351,432 7 years Goodwill 28,182 28,182 - Total intangible assets and goodwill 404,614 404,614 Less accumulated amortization (90,754 ) (50,764 ) Intangible assets and goodwill - net $ 313,858 $ 353,850

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Assets	Other assets consist of the following at December 31: 2018 2017 Product branding $ 525,000 $ 285,000 Investment in online company 300,000 - Deposits 29,297 53,942 Total other assets 854,297 343,942 Less accumulated amortization (58,037 ) - Other assets - net $ 796,260 $ 343,942

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Notes Payable	Notes payable consists of the following at December 31, 2018 and December 31, 2017: December 31, 2018 December 31, 2017 Notes payable bearing interest at 5.00%. The notes’ principal, plus any accrued and unpaid interest is due May 1, 2021. Interest is paid monthly. 2,300,000 - Notes payable bearing interest at 8.00%. The notes have a 2-year maturity, are due either June 30, 2018 or June 30, 2019 and pay interest-only on a monthly basis. - 407,500 Note payable bearing interest at 2.74%. The note is payable in monthly principal plus interest payments of $100 through December 2019. - 2,306 Note payable bearing interest at 4.00%. The note is payable in quarterly principal plus interest payments of $9,614 through March 2019. - 56,341 Convertible notes payable bearing interest at 4.00%. The notes principal plus accrued interest is due in full at various dates between April 3, 2020 – September 30, 2020. The notes have an automatic conversion feature upon the closing (or first in a series of closings) of the next equity financing in which the Company sells shares of its equity securities for an aggregate consideration of at least $4,000,000 at a purchase price of at least $7.50. The outstanding principal and unpaid accrued interest on the notes shall be automatically converted into equity securities at a price equal to 80% of the price paid per share by the investors in the next equity financing or $6.00, whichever is lower, provided, however, that in no event shall the conversion price be less than $6.00. The note has a voluntary conversion feature where the investor may convert, in whole or in part, at any time at the conversion price of $6.00. - 927,192 Promissory notes payable bearing interest at 8.00%. The notes’ principal is due on June 30, 2019. Interest is paid monthly. - 1,101,840 Total notes payable 2,300,000 2,495,179 Less current portion - (293,726 ) Less debt discount for detachable warrant - (39,693 ) Long-term portion of notes payable $ 2,300,000 $ 2,161,760
Schedule of Maturities On Notes Payable	Maturities on notes payable as of December 31, 2018, are as follows: Year ending December 31: 2019 $ 2020 2021 2,300,000 2022 - Thereafter - $ 2,300,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Effective Tax Rates Reconciliation	The provision for income taxes results in effective tax rates which are different than the federal income tax statutory rate. The provision (benefit) for income taxes for the years ended December 31, 2017 and 2018 were as follows, assuming a 35% and 21% federal effective tax rate, respectively. The Company also has a state tax rate for Oregon, of 6.6% for both December 31, 2017 and 2018. 2018 2017 Expected federal income tax benefit $ (1,774,610 ) $ (1,794,492 ) State income taxes after credits (597,146 ) (348,343 ) Change in valuation allowance 2,371,756 2,142,835 Total provision for income taxes $ - $ -
Schedule of Deferred Tax Assets and Liabilities	The components of the net deferred tax assets and liabilities at December 31 consisted of the following: 2018 2017 Deferred tax assets: Net operating loss carryforwards $ 7,780,105 5,489,143 Stock-based compensation 623,386 563,356 Total deferred tax assets 8,403,491 6,052,499 Deferred tax liabilities: Depreciation and amortization (208,864 ) (92,016 ) Total deferred tax liabilities (208,864 ) (92,016 ) Valuation allowance (8,194,627 ) (5,960,483 ) Net deferred tax assets $ - -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments Under Operating Leases	At December 31, 2018, future minimum lease payments required under the operating leases are approximately as follows: For year ending December 31st: 2019 $ 547,411 2020 435,958 2021 117,683 2022 37,153 2023 38,267 Total $ 1,176,472

Net Loss Per Common Share (Tabl

Net Loss Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Loss Per Common Share	The numerators and denominators used in computing basic and diluted net loss per common share in 2018 and 2017 are as follows: December 31, 2018 2017 Net loss available to common shareholders (numerator) $ (9,047,669 ) $ (5,277,316 ) Weighted average shares (denominator) 6,074,489 3,717,956 Basic and diluted net loss per common share $ (1.49 ) $ (1.42 )

Stockholder's Equity (Tables)

Stockholder's Equity (Tables)	12 Months Ended
	Dec. 31, 2018
Summary of Stock Option Activity	A summary of all stock option activity at and for the years ended December 31, 2018 and 2017 is presented below: # of Options Weighted- Average Exercise Price Outstanding at December 31, 2016 173,750 $ 9.25 Options granted 243,667 4.34 Options exercised (9,260 ) 5.40 Options canceled (39,151 ) 5.39 Outstanding at December 31, 2017 369,006 $ 6.47 Options granted 654,000 5.47 Options exercised (48,715 ) 4.56 Options canceled (78,433 ) 4.86 Outstanding at December 31, 2018 895,858 $ 5.62 Exercisable at December 31, 2018 406,464 $ 5.80
Schedule of Weighted-average Assumptions Used in Black-scholes Valuation Method	The following weighted-average assumptions were used in the Black-Scholes valuation model for options granted during the year ended December 31, 2018: Risk-free interest rate 2.65 % Expected term (in years) 6.28 Dividend yield - Expected volatility 56 %
Warrant [Member]
Schedule of Weighted-average Assumptions Used in Black-scholes Valuation Method	The estimated fair value of the warrants at issuance was $2,110,997, based on a combination of closing market trading price on the date of issuance for the public offering warrants, and the Black-Scholes option-pricing model using the weighted-average assumptions below: Volatility 48 % Risk-free interest rate 2.59 % Expected term (in years) 4.0 Expected dividend yield - Fair value of common stock $ 7.95
Summary of Warrant Activity	A summary of activity in warrants is as follows: Warrants Weighted Average Remaining Life Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding at December 31, 2017 2,623,077 3.62 years $ 5.96 $ 54,880 Twelve months ended December 31, 2018: Granted 510,000 4.47 years $ 5.42 $ 387,600 Exercised (2,015,620 ) $ 5.36 - Forfeited and cancelled (34,022 ) 4.25 years $ 5.40 - Outstanding at December 31, 2018 1,083,435 1.04 years $ 6.83 $ -

Description of Business (Detail

Description of Business (Details Narrative)	Dec. 31, 2018	May 31, 2017	May 01, 2017
Ownership percentage	100.00%
Big Bottom Distilling, LLC [Member]
Ownership percentage	10.00%	90.00%	90.00%

Liquidity (Details Narrative)

Liquidity (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 9,047,669	$ 5,277,917
Accumulated deficit	27,138,630	18,090,961
Net cash provided by financing activities	23,271,401	9,162,926
Cash on hand	10,642,877	$ 2,586,315
Working capital surplus	$ 21,100,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Dec. 31, 2018USD ($)Number	Dec. 31, 2017USD ($)
Number of operating segments | Number	1
Customer programs and incentives paid	$ 426,302	$ 182,975
Advertising expense	4,345,210	2,219,168
Cash equivalents
Impairment loss
Unrecognized income tax benefit, interest and penalties
Excise taxes	654,490	997,410
Net stock-based compensation	$ 657,546	563,356
Percentage of factored and non-factored amount description	Under the prior program, we had the option to sell certain customer account receivables in advance of payment for 75% of the amount due. When the customer remitted payment, we received the remaining 25%. We were charged interest on the advanced 75% payment at a rate of 1.5% per month. Under the terms of the agreement with the factoring provider, any factored invoices had recourse should the customer fail to pay the invoice. Thus, we recorded factored amounts as a liability until the customer remitted payment and we received the remaining 25% of the non-factored amount.
Factoring program fees	$ 63,238
Big Bottom Distilling, LLC [Member]
Impairment loss		$ 218,374
Minimum [Member]
Property and equipment estimated useful lives	3 years
Maximum [Member]
Property and equipment estimated useful lives	7 years
Two Customers [Member]
Concentration of credit risk percentage	34.00%
Trade Receivables [Member] | Two Customers [Member]
Concentration of credit risk percentage		79.00%
Sales Revenue, Net [Member] | Two Distributors [Member]
Concentration of credit risk percentage	42.00%	35.00%

Business Acquisitions (Details

Business Acquisitions (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	May 31, 2017	May 01, 2017
Ownership percentage	100.00%	100.00%
Impairment of intangible assets			$ 218,374
Issuance of common stock for purchase, shares		3,122
Common Stock [Member]
Issuance of common stock for purchase, shares			86,667
Business acquisition share price	$ 6.18	$ 6.18
Big Bottom Distilling, LLC [Member]
Ownership percentage	10.00%	10.00%		90.00%	90.00%
Issuance of common stock for purchase, shares	3,122	28,096
Business acquisition share price	$ 4.80	$ 4.80
Business acquisition revenue		$ 19,294

Business Acquisition - Schedule

Business Acquisition - Schedule of Business Acquisition Assets and Liabilities (Details)	12 Months Ended
	Dec. 31, 2018USD ($)
MotherLode Craft Distillery, LLC [Member]
Consideration given	$ 377,000
Cash (overdraft)	7,062
Inventory	103,488
Property and equipment	46,250
Intangible assets - customer list and license	376,431
Goodwill	28,182
Accounts payable	(5,180)
Customer deposits	(179,233)
Total assets and liabilities assumed	377,000
Big Bottom Distilling, LLC [Member]
Consideration given	134,858
Non-controlling interests	14,984
Total value of acquisition	149,842
Cash (overdraft)	(2,521)
Accounts receivable	6,224
Inventory	129,922
Property and equipment	22,717
Intangible assets - customer list and license	25,000
Goodwill	193,374
Accrued liabilities	(52,841)
Notes payable	(172,033)
Total assets and liabilities assumed	$ 149,842

Business Acquisition - Schedu_2

Business Acquisition - Schedule of Business Acquisition Assets and Liabilities (Details) (Parenthetical)	1 Months Ended	12 Months Ended
	Dec. 31, 2018$ / sharesshares	Dec. 31, 2018$ / sharesshares
Business consideration shares of common stock		3,122
MotherLode Craft Distillery, LLC [Member]
Business consideration shares of common stock		86,667
Common stock valued per share | $ / shares	$ 4.35	$ 4.35
Big Bottom Distilling, LLC [Member]
Business consideration shares of common stock	3,122	28,096
Common stock valued per share | $ / shares	$ 4.80	$ 4.80
Business acquisition, percentage	90.00%	90.00%

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 10,347,616	$ 3,755,477
Finished goods	669,843	295,805
Total inventories	$ 11,017,459	$ 4,051,282

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 266,786	$ 41,253

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment Net (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Total cost	$ 2,101,058	$ 804,648
Less accumulated depreciation	(342,928)	(76,142)
Total property and equipment, net	1,758,130	728,506
Furniture and Fixtures [Member]
Total cost	1,148,540	326,088
Leasehold Improvements [Member]
Total cost	477,184	56,410
Vehicles [Member]
Total cost	49,483	49,483
Construction in progress [Member]
Total cost	$ 425,851	$ 372,667

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 39,990	$ 50,764

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill - Schedule of Intangible Assets and Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Total intangible assets and goodwill	$ 404,614	$ 404,614
Less accumulated amortization	(90,754)	(50,764)
Intangible assets and goodwill - net	313,858	353,850
Permits and Licenses [Member]
Total intangible assets and goodwill	$ 25,000	25,000
Intangible assets and goodwill, useful life	0 years
Customer Lists [Member]
Total intangible assets and goodwill	$ 351,430	351,432
Intangible assets and goodwill, useful life	7 years
Goodwill [Member]
Total intangible assets and goodwill	$ 28,182	$ 28,182
Intangible assets and goodwill, useful life	0 years

Other Assets (Details Narrative

Other Assets (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Capitalized costs of rebranding product line	$ 525,000	$ 285,000
Capitalized costs amortization period	7 years
Deposits	$ 40,000
Amortization expense	58,037
Office and Retail Space Lease [Member]
Deposits	$ 29,297	$ 13,942

Other Assets - Schedule of Othe

Other Assets - Schedule of Other Assets (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Total other assets	$ 854,297	$ 343,942
Less accumulated amortization	(58,037)
Other assets - net	796,260	343,942
Product Branding [Member]
Total other assets	525,000	285,000
Investment in Online Company [Member]
Total other assets	300,000
Deposits [Member]
Total other assets	$ 29,297	$ 53,942

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Retirement of outstanding notes, cash	$ 514,867
Retirement of outstanding notes, value of stock	3,722,888
Interest on notes	$ 189,552	$ 103,293

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Total notes payable	$ 2,300,000	$ 2,495,179
Less current portion		(293,726)
Less debt discount for detachable warrant		(39,693)
Long-term portion of notes payable	2,300,000	2,161,760
Note Payable 1 [Member]
Total notes payable	2,300,000
Note Payable 2 [Member]
Total notes payable		407,500
Note Payable 3 [Member]
Total notes payable		2,306
Note Payable 4 [Member]
Total notes payable		56,341
Note Payable 5 [Member]
Total notes payable		927,192
Note Payable 6 [Member]
Total notes payable		$ 1,101,840

Notes Payable - Schedule of N_2

Notes Payable - Schedule of Notes Payable (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Note Payable 1 [Member]
Debt instrument interest rate	5.00%	5.00%
Debt instrument maturity date description	Due May 1, 2021	Due May 1, 2021
Note Payable 2 [Member]
Debt instrument interest rate	8.00%	8.00%
Debt instrument maturity date description	Due either June 30, 2018 or June 30, 2019	Due either June 30, 2018 or June 30, 2019
Debt maturity term	2 years	2 years
Note Payable 3 [Member]
Debt instrument interest rate	2.74%	2.74%
Debt instrument maturity date description	Through December 2019	Through December 2019
Debt instrument principal and interest	$ 100	$ 100
Note Payable 4 [Member]
Debt instrument interest rate	4.00%	4.00%
Debt instrument maturity date description	Through March 2019	Through March 2019
Debt instrument principal and interest	$ 9,614	$ 9,614
Note Payable 5 [Member]
Debt instrument interest rate	4.00%	4.00%
Debt instrument maturity date description	Various dates between April 3, 2020 - September 30, 2020	Various dates between April 3, 2020 - September 30, 2020
Debt instrument aggregated Principle	$ 4,000,000	$ 4,000,000
Debt instrument purchase price	$ 7.50	$ 7.50
Debt instrument convertible conversion ratio	80.00%	80.00%
Debt instrument convertible conversion share price	$ 6	$ 6
Note Payable 6 [Member]
Debt instrument interest rate	8.00%	8.00%
Debt instrument maturity date description	Due on June 30, 2019	Due on June 30, 2019

Notes Payable - Schedule of Mat

Notes Payable - Schedule of Maturities On Notes Payable (Details)	Dec. 31, 2018USD ($)
Debt Disclosure [Abstract]
2019
2020
2021	2,300,000
2022
Thereafter
Total	$ 2,300,000

Secured Credit Facility (Detail

Secured Credit Facility (Details Narrative) - Credit and Security Agreement [Member] - USD ($)	May 10, 2018	Dec. 31, 2018
Line of credit maximum borrowing	$ 3,000,000	$ 3,000,000
Line of credit facility, borrowing capacity, description	The Company may borrow 80% of the value of the Specified Inventory it is able to purchase under the Credit and Security Agreement.
Line of credit annual interest	7.00%
Line of credit, interest on loans	$ 103,790
Percentage of outstanding loan balance	120.00%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Federal effective tax rate	35.00%	21.00%
Net operating loss carryforward	$ 8,600,000
Ownership percentage	100.00%
Stockholder [Member]
Ownership percentage	50.00%
Federal [Member]
Net operating loss carryforward year	20 years
Net operating loss expiration year	2034
State [Member]
Net operating loss carryforward year	15 years
Net operating loss expiration year	2029
OREGON [Member]
State tax rate	6.60%	6.60%

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Tax Rates Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Expected federal income tax benefit	$ (1,774,610)	$ (1,794,492)
State income taxes after credits	(597,146)	(348,343)
Change in valuation allowance	2,371,756	2,142,835
Total provision for income taxes

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 7,780,105	$ 5,489,143
Stock-based compensation	623,386	563,356
Total deferred tax assets	8,403,491	6,052,499
Depreciation and amortization	(208,864)	(92,016)
Total deferred tax liabilities	(208,864)	(92,016)
Valuation allowance	(8,194,627)	(5,960,483)
Net deferred tax assets

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Operation lease expiration	Various dates through December 2023
Rent expense	$ 459,147	$ 362,000
Minimum [Member]
Monthly lease payments	1,857
Maximum [Member]
Monthly lease payments	$ 25,175

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Lease Payments Under Operating leases (Details)	Dec. 31, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 547,411
2020	435,958
2021	117,683
2022	37,153
2023	38,267
Total	$ 1,176,472

Net Loss Per Common Share - Sch

Net Loss Per Common Share - Schedule of Basic and Diluted Net Loss Per Common Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Net loss available to common shareholders (numerator)	$ (9,047,669)	$ (5,277,316)
Weighted average shares (denominator)	6,074,489	3,717,956
Basic and diluted net loss per common share	$ (1.49)	$ (1.42)

Stockholder's Equity (Details N

Stockholder's Equity (Details Narrative) - USD ($)	Nov. 20, 2018	Nov. 19, 2018	Sep. 25, 2018	Oct. 18, 2017	Sep. 08, 2017	Aug. 24, 2017	Jun. 15, 2017	May 01, 2017	Apr. 05, 2017	Mar. 08, 2017	Jan. 02, 2017	Dec. 31, 2018	Jul. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Aug. 31, 2017	May 31, 2017	Apr. 30, 2017	Mar. 31, 2017	Feb. 16, 2017	Jan. 22, 2017	Jun. 02, 2017	Dec. 31, 2018	Dec. 31, 2017	Jan. 02, 2018	Jun. 30, 2017	Sep. 08, 2016	Jan. 29, 2015
Reverse stock splits							3-for-1 reverse stock split
Issuance of common stock for purchase, shares																							3,122
Ownership percentage												100.00%											100.00%
Number of common stock shares issued																1,200,000						400,019
Proceeds from issuance of public offering																$ 5,400,000
Proceeds from warrant exercise																				$ 159,250			$ 8,004,181	$ 159,250
Stock issued during period in connection with exercise of underwriter units			120,000
Stock issued during period in connection with exercise of underwriter units, exercise price			$ 5.40
Stock issued in connection with exercise of warrants													167,273
Stock issued in connection with exercise of warrants, exercise price													$ 6
Stock issued during period for services, shares																							59,308
Stock issued during period for services, price per share												$ 4.05											$ 4.05
Number of shares issued to directors and employees															14,760
Value of shares issued to directors and employees															$ 56,221								$ 863,262	$ 563,356
Number of options issued																							35,941
Average exercise price per share																							$ 4.56	$ 5.40
Stock issued during period for services, value																							$ 412,831	$ 479,914
Debt conversion into shares, value																								$ 561,878
Number of common stock shares sold																1,200,000
Number of warrant shares of common stock												54,308				1,200,000				40,834		400,019	54,308
Sale of stock price per share																$ 4.50
Warrants exercise price per share												$ 4.07				$ 5.40							$ 4.07
Warrants term																5 years
Option granted																							654,000	243,667
Number of common stock shares issued value																							$ 8,679,123	$ 58,500
Stock option exercises, shares																							48,715	9,260
Proceeds from issuance of common stock																						$ 1,560,000		$ 6,728,079
Vesting period of option																							5 years
Aggregate intrinsic value of options outstanding												$ 558,278		$ 28,962									$ 558,278	$ 28,962
Number of unvested options												489,393											489,393
Aggregate grant date fair value unvested options																							$ 1,322,193
Aggregate intrinsic value of unvested options												$ 344,232											$ 344,232
Number of vested options																							255,182
Weighted-average grant-date fair value of stock options granted																							$ 2.65
Aggregate grant date fair value of options																							$ 1,689,398
Stock option expenses																							$ 657,546
Compensation cost related to stock options not yet recognized												$ 1,088,420											$ 1,088,420
Period of compensation cost related to stock options not yet recognized																							2 years 2 months 5 days
Reduction of outstanding note principal																							$ 2,700,000
Conversion Shares [Member]
Debt conversion into shares																		16,667	83,334
Number of preferred stock shares issued upon conversion															250			50
2016 Equity Incentive Plan [Member]
Number of common stock shares issued				192,861
Option granted																							904,249
Number of RSU's issued																							225,780
Number of shares available for grant											307,139														1,131,880		166,667
Outstanding capital stock shares percentage											8.00%
Number of common stock shares reserved for future issuance				500,000
Stock option exercise price percentage description					The exercise price per share of each stock option shall not be less than 100 percent of the fair market value of the Company’s common stock on the date of grant.
Vesting period of option																							5 years
2015 Equity Incentive Plan [Member]
Number of options issued																							49,584
Number of shares available for grant																												50,000
Description of vesting percentage																							Options vest at the rate of at least 25 % in the first year, starting 6-months after the grant date, and 75% in year two.
Big Bottom Distilling, LLC [Member]
Issuance of common stock for purchase, shares												3,122											28,096
Ownership percentage								90.00%				10.00%					90.00%						10.00%
Number of common stock shares issued																	28,096
Common stock closing share price per share																	$ 4.80
Percentage of common stock unit																	90.00%
Number of common stock shares issued value								$ 134,858
Issuance of common stock for acquisition costs								$ 14,400
MotherLode Craft Distillery, LLC [Member]
Issuance of common stock for purchase, shares																							86,667
Number of common stock shares issued										86,667
Common stock closing share price per share										$ 4.35
Number of common stock shares issued value										$ 377,000
Issuance of common stock for acquisition costs										$ 5,580
Employees [Member]
Common stock closing share price per share															$ 4.38
Number of shares issued to directors and employees														2,716					575
Value of shares issued to directors and employees														$ 15,943					$ 2,517
Independent Directors [Member]
Common stock closing share price per share																		$ 5.40
Stock option exercises, shares																		4,630
Three Third-party Consultants [Member ]
Stock issued during period for services, shares																		50,335
Four Third Party Consultants [Member ]
Stock issued during period for services, shares																			19,796
Accredited Investors [Member]
Number of common stock shares sold																					15,001
Sale of stock price per share																					$ 3.90
Proceeds from issuance of common stock																					$ 58,500
Public Offering [Member]
Number of common stock shares issued	1,235,000
Common stock closing share price per share	$ 6.50
Proceeds from issuance of public offering	$ 7,200,000
Over-Allotment [Member]
Number of common stock shares issued		185,250
Proceeds from issuance of public offering		$ 1,100,000
Option granted						180,000
Gross proceeds before deducting offering expenses						$ 810,000
8% Convertible Promissory Notes [Member]
Debt conversion into shares														14,384					22,436
Debt conversion into shares, value														$ 52,500					$ 87,500
Percentage of convertible promissory notes														8.00%										8.00%		8.00%
6% Convertible Promissory Notes [Member]
Debt conversion into shares																83,334
Debt conversion into shares, value																$ 500,000
Percentage of convertible promissory notes																6.00%
Directors and Employees [Member]
Number of shares issued to directors and employees														18,371									79,734
Value of shares issued to directors and employees														$ 79,351									$ 712,469
Consultant [Member]
Common stock closing share price per share														$ 4.54										$ 4.54
Stock issued during period for services, shares														32,000									27,400
Stock issued during period for services, value																							$ 162,378
Third Party Consultant [Member]
Stock issued during period for services, shares																5,209
Chief Executive Officer [Member]
Common stock closing share price per share																		$ 4.80
Debt conversion into shares									10,218
Number of RSU's issued																		33,334
Minimum [Member]
Common stock closing share price per share															3.78
Minimum [Member] | Individual Option Limit [Member]
Number of common stock shares issued				8,333
Minimum [Member] | Individual Award Limit [Member]
Number of common stock shares issued				8,333
Minimum [Member] | Individual Performance Award Limit [Member]
Number of common stock shares issued				8,333
Minimum [Member] | Employees [Member]
Common stock closing share price per share														$ 4.38										4.38
Minimum [Member] | Three Third-party Consultants [Member ]
Common stock closing share price per share																		$ 4.35
Minimum [Member] | Four Third Party Consultants [Member ]
Common stock closing share price per share															3.90
Minimum [Member] | Directors and Employees [Member]
Common stock closing share price per share												$ 3.99		3.78									$ 3.99	3.78
Minimum [Member] | Consultant [Member]
Common stock closing share price per share												3.99											3.99
Minimum [Member] | Third Party Consultant [Member]
Common stock closing share price per share																$ 3.40
Maximum [Member]
Common stock closing share price per share															4.38
Maximum [Member] | Individual Option Limit [Member]
Number of common stock shares issued				200,000
Maximum [Member] | Individual Award Limit [Member]
Number of common stock shares issued				200,000
Maximum [Member] | Individual Performance Award Limit [Member]
Number of common stock shares issued				200,000
Maximum [Member] | Employees [Member]
Common stock closing share price per share														6										6
Maximum [Member] | Three Third-party Consultants [Member ]
Common stock closing share price per share																		$ 4.50
Maximum [Member] | Four Third Party Consultants [Member ]
Common stock closing share price per share															$ 4.35
Maximum [Member] | Directors and Employees [Member]
Common stock closing share price per share												8.50		$ 4.33									8.50	$ 4.33
Maximum [Member] | Consultant [Member]
Common stock closing share price per share												7.72											$ 7.72
Maximum [Member] | Third Party Consultant [Member]
Common stock closing share price per share																$ 3.50
Warrant [Member]
Number of common stock shares issued																							1,345,978
Common stock closing share price per share												$ 5.40											$ 5.40
Proceeds from warrant exercise																							$ 7,268,281
Warrant [Member] | Consultants [Member]
Number of warrant shares of common stock												10,000											10,000
Warrant One [Member]
Number of common stock shares issued																							500,000
Common stock closing share price per share												$ 5.40											$ 5.40
Proceeds from warrant exercise																							$ 2,700,000
Warrant Two [Member]
Proceeds from warrant exercise																							$ 617,004
Stock issued in connection with exercise of warrants																							115,334
Stock issued in connection with exercise of warrants, exercise price																							$ 5.35
Warrant One [Member]
Number of common stock shares issued																							500,000
Proceeds from warrant exercise																							$ 7,885,285
Number of warrant shares of common stock												1,961,312											1,961,312
Purchase of promissory notes through common stock																							$ 5,000,000
Fair value of warrants																							$ 2,110,997

Stockholder's Equity - Summary

Stockholder's Equity - Summary of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Number of Options Outstanding, Beginning Balance	369,006	173,750
Number of Options Outstanding, Granted	654,000	243,667
Number of Options Outstanding, Exercised	(48,715)	(9,260)
Number of Options Outstanding, Canceled	(78,433)	(39,151)
Number of Options Outstanding, Ending Balance	895,858	369,006
Number of Options Exercisable, Ending Balance	406,464
Weighted- Average Exercise Price Options Outstanding, Beginning Balance	$ 6.47	$ 9.25
Weighted- Average Exercise Price Options Outstanding, Granted	5.47	4.34
Weighted- Average Exercise Price Options Outstanding, Exercised	4.56	5.40
Weighted- Average Exercise Price Options Outstanding, Canceled	4.86	5.39
Weighted- Average Exercise Price Options Outstanding, Ending Balance	5.62	$ 6.47
Weighted- Average Exercise Price Options Exercisable, Ending Balance	$ 5.80

Stockholder's Equity - Schedule

Stockholder's Equity - Schedule of Weighted-average Assumptions Used in Black-scholes Valuation Method (Details) - Valuation Model for Options [Member]	12 Months Ended
	Dec. 31, 2018$ / shares
Warrant [Member]
Fair value assumptions, measurement input, per share	$ 7.95
Risk Free Interest Rate [Member]
Fair value assumptions, measurement input, percentages	2.65%
Risk Free Interest Rate [Member] | Warrant [Member]
Fair value assumptions, measurement input, percentages	2.59%
Expected term
Fair value assumptions, measurement input, term	6 years 3 months 11 days
Expected term | Warrant [Member]
Fair value assumptions, measurement input, term	4 years
Expected Dividend Yield [Member]
Fair value assumptions, measurement input, percentages	0.00%
Expected Dividend Yield [Member] | Warrant [Member]
Fair value assumptions, measurement input, percentages	0.00%
Expected Volatility [Member]
Fair value assumptions, measurement input, percentages	56.00%
Expected Volatility [Member] | Warrant [Member]
Fair value assumptions, measurement input, percentages	48.00%

Stockholder's Equity - Summar_2

Stockholder's Equity - Summary of Warrant Activity (Details)	12 Months Ended
	Dec. 31, 2018USD ($)$ / sharesshares
Equity [Abstract]
Warrants Outstanding, Beginning Balance | shares	2,623,077
Warrants Outstanding, Granted | shares	510,000
Warrants Outstanding, Exercised | shares	(2,015,620)
Warrants Outstanding, Forfeited and Cancelled | shares	(34,022)
Warrants Outstanding, Ending Balance | shares	1,083,435
Warrants Outstanding Weighted Average Remaining Life, Beginning Balance	3 years 7 months 13 days
Warrants Outstanding Weighted Average Remaining Life, Granted	4 years 5 months 20 days
Warrants Outstanding Weighted Average Remaining Life, Forfeited and Cancelled	4 years 2 months 30 days
Warrants Outstanding Weighted Average Remaining Life, Ending Balance	1 year 15 days
Warrants Outstanding Weighted Average Exercise Price, Beginning Balance	$ 5.96
Warrants Outstanding Weighted Average Exercise Price, Granted	5.42
Warrants Outstanding Weighted Average Exercise Price, Exercised	5.36
Warrants Outstanding Weighted Average Exercise Price, Forfeited and Cancelled	5.40
Warrants Outstanding Weighted Average Exercise Price, Ending Balance	$ 6.83
Warrants Outstanding Aggregate Intrinsic Value, Beginning Balance | $	$ 54,880
Warrants Outstanding Aggregate Intrinsic Value, Granted	$ 387,600
Warrants Outstanding Aggregate Intrinsic Value, Ending Balance | $

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Aug. 11, 2018	Aug. 09, 2018	Dec. 29, 2017	Aug. 23, 2017	Aug. 10, 2017	Jun. 02, 2017	Aug. 31, 2017	Feb. 16, 2017	Jun. 02, 2017	Dec. 31, 2018	Dec. 31, 2017
Assets from related party transaction										$ 120,000
Percentage of average of assets net										1.00%
Due to related party										$ 176,934
Number of units purchased							1,200,000
Purchase price							$ 4.50
Warrant exercise price							$ 5.40			$ 4.07
Proceeds from warrant exercise								$ 159,250		$ 8,004,181	$ 159,250
Number of common stock shares issued							1,200,000		400,019
Number of common stock shares issued value										$ 8,679,123	$ 58,500
Stock issued during period for services, shares										59,308
Profit Sharing Plan [Member]
Debt instrument maturity date			May 1, 2021
Grover T. Wickersham [Member]
Number of units purchased						15,189
Purchase price						$ 3.90			$ 3.90
Warrant term						3 years
Warrant exercise price						$ 7.50			$ 7.50
Proceeds from warrant exercise						$ 59,237
Wickersham and Affiliates [Member]
Purchase price					$ 4.50
Warrant exercise price		$ 5.40
Proceeds from warrant exercise		$ 300,000
Number of common stock shares issued					55,555
Number of common stock shares issued value		$ 250,000			$ 250,000
Number of warrants exercised		55,555
Sandstrom Partners [Member]
Warrant exercise price				$ 3.50
Proceeds from warrant exercise				$ 43,596
Number of common stock shares issued				33,334
Number of common stock shares issued value				$ 145,000
Cash paid				$ 140,000
Warrants issued				42,000
Sandstrom Partners [Member] | 2018 [Member]
Number of common stock shares issued				10,025
Number of common stock shares issued value				$ 40,000
Number of warrants exercised	42,000
Stock issued during period for services, shares	42,000
Grover T.Wickersham Employees [Member] | Private Offering [Member]
Warrant exercise price			$ 5.40
Warrants issued			37,975
Debt interest rate			8.00%
Principal amount			$ 379,750
Grover T.Wickersham Employees [Member] | Profit Sharing Plan [Member]
Debt interest rate			8.00%
Principal amount			$ 464,750
Debt instrument maturity date			Jun. 30, 2019
Equity and debt securities, gross			$ 2,000,000
Grover T.Wickersham Employees [Member] | April 2018 [Member] | Private Offering [Member]
Warrant exercise price		$ 5.40
Proceeds from warrant exercise		$ 82,478
Number of warrants exercised		37,975
Debt interest rate			8500000.00%
Grover T.and Jill Z. Wickersham [Member]
Warrant exercise price		$ 5.40								$ 5.40
Proceeds from warrant exercise			$ 82,478
Number of warrants exercised		17,930
Warrants issued										17,930
Debt interest rate			8.00%							8.00%
Principal amount			$ 179,300
Debt instrument maturity date			Jun. 30, 2019							May 1, 2021
Equity and debt securities, gross			$ 2,000,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jan. 11, 2019	May 01, 2017	Aug. 31, 2017	May 31, 2017	Jun. 02, 2017	Dec. 31, 2018	Dec. 31, 2017	Feb. 16, 2017
Number of common stock shares issued, value						$ 8,679,123	$ 58,500
Number of common stock shares issued			1,200,000		400,019
Number of warrant purchase of common stock, shares			1,200,000		400,019	54,308		40,834
Warrants exercise price per share			$ 5.40			$ 4.07
Warrants term			5 years
Big Bottom Distilling, LLC [Member]
Number of common stock shares issued, value		$ 134,858
Number of common stock shares issued				28,096
Subsequent Event [Member]
Acquisition of business consideration	$ 2,003,200
Subsequent Event [Member] | Non-executive Chairman [Member] | Big Bottom Distilling, LLC [Member]
Number of warrant purchase of common stock, shares	146,262
Warrants exercise price per share	$ 7.80
Warrants term	3 years
Subsequent Event [Member] | Merger Agreement [Memeber]
Acquisition of business consideration	$ 4,844,882
Number of common stock shares issued, value	$ 761,678
Number of common stock shares issued	338,212
Subsequent Event [Member] | Merger Agreement [Memeber] | Former Holders [Member] | Maximum [Member]
Debt instrument principal amount	$ 1,000,000