Verb Technology (VERB) 10-Q 16 Aug 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Aug. 09, 2021
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	001-38834
Entity Registrant Name	Verb Technology Company, Inc.
Entity Central Index Key	0001566610
Entity Tax Identification Number	90-1118043
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	782 S. Auto Mall Drive
Entity Address, City or Town	American Fork
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84003
City Area Code	(855)
Local Phone Number	250-2300
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		67,520,919
Common Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Common Stock, $0.0001 par value
Trading Symbol	VERB
Security Exchange Name	NASDAQ
Common Stock Purchase Warrants [Member]
Document Information [Line Items]
Title of 12(b) Security	Common Stock Purchase Warrants
Trading Symbol	VERBW
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash	$ 6,449,000	$ 1,815,000
Accounts receivable, net of allowance of $609,000 and $361,000, respectively	923,000	919,000
Inventory, net of allowance of $51,000 and $51,000, respectively	12,000	34,000
Prepaid expenses and other current assets	1,265,000	900,000
Total current assets	8,649,000	3,668,000
Right-of-use assets	2,449,000	2,730,000
Property and equipment, net of accumulated depreciation of $416,000 and $339,000, respectively	769,000	862,000
Intangible assets, net of amortization of $3,035,000 and $2,310,000, respectively (including provisional intangible assets of $982,000 and $1,042,000, respectively)	4,428,000	5,153,000
Goodwill (including provisional goodwill of $3,723,000, respectively)	20,060,000	20,060,000
Other assets	67,000	69,000
Total assets	36,422,000	32,542,000
Current liabilities:
Accounts payable and accrued expenses	4,750,000	5,097,000
Accrued officers’ salary	1,053,000	822,000
Accrued interest (including $129,000 and $102,000 payable to related parties)	135,000	114,000
Advance on future receipts, net of discount of $1,013,000 and $67,000, respectively	3,783,000	110,000
Notes payable - related party	152,000	1,077,000
Deferred incentive compensation, current	521,000	521,000
Operating lease liability, current	585,000	596,000
Deferred revenue and customer deposits	542,000	272,000
Derivative liability	7,911,000	8,266,000
Total current liabilities	19,432,000	16,875,000
Long Term liabilities:
Notes payable	150,000	1,458,000
Note payable - related party, non-current	725,000
Deferred incentive compensation to officers		521,000
Operating lease liability, non-current	2,628,000	2,943,000
Total liabilities	22,935,000	21,797,000
Commitments and contingencies
Stockholders’ equity
Preferred stock, $0.0001 par value, 15,000,000 shares authorized: Series A Convertible Preferred Stock, 6,000 shares authorized; 1,706 and 2,006 issued and outstanding as of June 30, 2021 and December 31, 2020
Class A units, 100 issued and authorized as of June 30, 2021 and December 31, 2020
Class B units, 2,642,159 shares authorized, 0 and 2,642,159 issued and outstanding as of June 30, 2021 and December 31, 2020		3,065,000
Common stock, $0.0001 par value, 200,000,000 shares authorized, 63,795,968 and 47,795,009 shares issued and outstanding as of June 30, 2021 and December 31, 2020	6,000	5,000
Additional paid-in capital	115,179,000	89,216,000
Accumulated deficit	(101,698,000)	(81,541,000)
Total stockholders’ equity	13,487,000	10,745,000
Total liabilities and stockholders’ equity	$ 36,422,000	$ 32,542,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounts receivable allowance	$ 609,000	$ 361,000
Inventory allowance	51,000	51,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	416,000	339,000
Amortization of Intangible Assets	3,035,000	2,310,000
Provisional intangible assets	982,000	1,042,000
Provisional goodwill	3,723,000	3,723,000
Accrued interest, related parties	129,000	102,000
Net of discount on future receipts	$ 1,013,000	$ 67,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	15,000,000	15,000,000
Class A units, shares authorized	100	100
Class A units, shares issued	100	100
Class B units, shares authorized	2,642,159	2,642,159
Class B units, shares issued	0	2,642,159
Class B units, shares outstanding	0	2,642,159
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	63,795,968	47,795,009
Common stock, shares outstanding	63,795,968	47,795,009
Series A Convertible Preferred Stock [Member]
Preferred stock, shares authorized	6,000	6,000
Preferred stock, shares issued	1,706	2,006
Preferred stock, shares outstanding	1,706	2,006

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenue
Total revenue	$ 2,392,000	$ 2,652,000	$ 4,918,000	$ 5,006,000
Cost of revenue
Total cost of revenue	1,119,000	1,135,000	2,334,000	2,198,000
Gross margin	1,273,000	1,517,000	2,584,000	2,808,000
Operating Expenses:
Research and development	3,213,000	1,627,000	6,097,000	2,901,000
Depreciation and amortization	400,000	357,000	814,000	719,000
General and administrative	6,542,000	4,018,000	13,885,000	7,533,000
Total operating expenses	10,155,000	6,002,000	20,796,000	11,153,000
Loss from operations	(8,882,000)	(4,485,000)	(18,212,000)	(8,345,000)
Other income (expense), net
Other income (expense), net	20,000	9,000	74,000	3,000
Interest expense - amortization of debt discount	(565,000)	(137,000)	(1,040,000)	(274,000)
Change in fair value of derivative liability	(2,445,000)	1,228,000	(1,945,000)	3,320,000
Gain on extinguishment of PPP notes payable	91,000		1,317,000
Debt extinguishment, net			(287,000)
Interest expense	(31,000)	(39,000)	(64,000)	(74,000)
Total other income (expense), net	(2,930,000)	1,061,000	(1,945,000)	2,975,000
Net loss	(11,812,000)	(3,424,000)	(20,157,000)	(5,370,000)
Deemed dividends to Series A stockholders				(3,951,000)
Net loss to common stockholders	$ (11,812,000)	$ (3,424,000)	$ (20,157,000)	$ (9,321,000)
Net loss per share to common stockholders - basic and diluted	$ (0.19)	$ (0.11)	$ (0.35)	$ (0.33)
Weighted average number of common shares outstanding - basic and diluted	63,147,880	29,818,934	57,627,324	27,905,680
SaaS Recurring Subscription Revenue [Member]
Revenue
Total revenue	$ 1,601,000	$ 1,274,000	$ 3,062,000	$ 2,331,000
Cost of revenue
Total cost of revenue	569,000	264,000	1,109,000	494,000
Other Digital [Member]
Revenue
Total revenue	209,000	406,000	549,000	806,000
Welcome Kits And Fulfillment [Member]
Revenue
Total revenue	477,000	713,000	1,092,000	1,441,000
Cost of revenue
Total cost of revenue	464,000	662,000	1,049,000	1,338,000
Shipping and Handling [Member]
Revenue
Total revenue	105,000	259,000	215,000	428,000
Cost of revenue
Total cost of revenue	$ 86,000	$ 209,000	$ 176,000	$ 366,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Class A Units [Member]	Class B Units [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019				$ 2,000	$ 68,028,000	$ (56,585,000)	$ 11,445,000
Beginning balance, shares at Dec. 31, 2019	4,396			24,496,197
Sale of common stock from private placement				$ 1,000	4,443,000		4,444,000
Sale of common stock from private placement, shares				4,237,833
Fair value of warrants issued to Series A Preferred stockholders					(3,951,000)		(3,951,000)
Conversion of Series A Preferred to common stock
Conversion of Series A Preferred to common stock, shares	(1,150)			741,933
Fair value of common shares issued for services					896,000		896,000
Fair value of common shares issued for services, shares				769,050
Fair value of vested restricted stock awards					1,209,000		1,209,000
Fair value of vested restricted stock awards, shares				22,050
Fair value of vested stock options and warrants					774,000		774,000
Net loss						(5,370,000)	(5,370,000)
Ending balance, value at Jun. 30, 2020				$ 3,000	71,399,000	(61,955,000)	9,447,000
Ending balance, shares at Jun. 30, 2020	3,246			30,267,063
Beginning balance, value at Mar. 31, 2020				$ 3,000	68,449,000	(58,531,000)	9,921,000
Beginning balance, shares at Mar. 31, 2020	3,246			28,962,589
Sale of common stock from private placement					1,014,000		1,014,000
Sale of common stock from private placement, shares				845,000
Fair value of common shares issued for services					575,000		575,000
Fair value of common shares issued for services, shares				448,449
Fair value of vested restricted stock awards					968,000		968,000
Fair value of vested restricted stock awards, shares				11,025
Fair value of vested stock options and warrants					393,000		393,000
Net loss						(3,424,000)	(3,424,000)
Ending balance, value at Jun. 30, 2020				$ 3,000	71,399,000	(61,955,000)	9,447,000
Ending balance, shares at Jun. 30, 2020	3,246			30,267,063
Beginning balance, value at Dec. 31, 2020			$ 3,065,000	$ 5,000	89,216,000	(81,541,000)	10,745,000
Beginning balance, shares at Dec. 31, 2020	2,006		2,642,159	47,795,009
Ending balance, value at Mar. 31, 2021				$ 6,000	112,978,000	(89,886,000)	23,098,000
Ending balance, shares at Mar. 31, 2021	1,706			62,633,282
Beginning balance, value at Dec. 31, 2020			$ 3,065,000	$ 5,000	89,216,000	(81,541,000)	10,745,000
Beginning balance, shares at Dec. 31, 2020	2,006		2,642,159	47,795,009
Sale of common stock from public offering				$ 1,000	14,128,000		14,129,000
Sale of common stock from public offering, shares				9,375,000
Issuance of common stock from warrant exercise					1,103,000		1,103,000
Issuance of common stock from warrant exercise, shares				1,036,600
Issuance of common stock from option exercise					377,000		$ 377,000
Issuance of common stock from option exercise, shares				332,730			332,730
Fair value of common shares issued to settle note payable – related party					200,000		$ 200,000
Fair value of common shares issued to settle note payable - related party, shares				194,175
Fair value of common shares issued to settle lawsuit					678,000		678,000
Fair value of common shares issued to settle lawsuit, shares				600,000
Conversion of Series A Preferred to common stock
Conversion of Series A Preferred to common stock, shares	(300)			272,728
Fair value of common shares issued for services					1,769,000		1,769,000
Fair value of common shares issued for services, shares				1,117,467
Fair value of vested restricted stock awards					905,000		905,000
Fair value of vested restricted stock awards, shares				247,703
Fair value of vested stock options and warrants					870,000		870,000
Extinguishment of derivative liability upon exercise of warrants					2,300,000		2,300,000
Fair value of common shares issued to settle accrued expenses					281,000		281,000
Fair value of common shares issued to settle accrued expenses, shares				182,397
Fair value of warrants issued to officer to modify note payable					287,000		287,000
Conversion of Class B Units to common shares			$ (3,065,000)		3,065,000
Conversion of Class B Units to common shares, shares			(2,642,159)	2,642,159
Net loss						(20,157,000)	(20,157,000)
Ending balance, value at Jun. 30, 2021				$ 6,000	115,179,000	(101,698,000)	13,487,000
Ending balance, shares at Jun. 30, 2021	1,706			63,795,968
Beginning balance, value at Mar. 31, 2021				$ 6,000	112,978,000	(89,886,000)	23,098,000
Beginning balance, shares at Mar. 31, 2021	1,706			62,633,282
Fair value of common shares issued to settle note payable – related party					200,000		200,000
Fair value of common shares issued to settle note payable - related party, shares				194,175
Fair value of common shares issued to settle lawsuit					678,000		678,000
Fair value of common shares issued to settle lawsuit, shares				600,000
Fair value of common shares issued for services					355,000		355,000
Fair value of common shares issued for services, shares				307,956
Fair value of vested restricted stock awards					458,000		458,000
Fair value of vested stock options and warrants					422,000		422,000
Extinguishment of derivative liability upon exercise of warrants					14,000		14,000
Fair value of common shares issued to settle accrued expenses					74,000		74,000
Fair value of common shares issued to settle accrued expenses, shares				60,555
Net loss						(11,812,000)	(11,812,000)
Ending balance, value at Jun. 30, 2021				$ 6,000	$ 115,179,000	$ (101,698,000)	$ 13,487,000
Ending balance, shares at Jun. 30, 2021	1,706			63,795,968

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Operating Activities:
Net loss	$ (20,157,000)	$ (5,370,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Fair value of common shares issued for services and vested stock options and warrants	3,666,000	2,552,000
Amortization of debt discount	1,040,000	274,000
Change in fair value of derivative liability	1,945,000	(3,320,000)
Debt extinguishment	(1,029,000)
Depreciation and amortization	813,000	719,000
Amortization of right-of-use assets	281,000	270,000
Allowance for inventory		28,000
Disposal of fixed assets	(6,000)
Allowance for doubtful account	249,000	(111,000)
Effect of changes in assets and liabilities:
Accounts receivable	(253,000)	258,000
Prepaid expenses and other assets	(356,000)	(34,000)
Inventory	22,000	42,000
Deferred incentive compensation	(521,000)
Accounts payable, accrued expenses, and accrued interest	740,000	307,000
Operating lease liability	(325,000)	(154,000)
Deferred revenue and customer deposits	271,000	(134,000)
Net cash used in operating activities	(13,620,000)	(4,673,000)
Investing Activities:
Proceeds from the sale of fixed assets	11,000
Purchase of property and equipment		(316,000)
Net cash provided (used) in investing activities	11,000	(316,000)
Financing Activities:
Proceeds from sale of common stock	14,129,000	4,444,000
Proceeds from notes payable		1,368,000
Advances on future receipts	7,368,000	728,000
Proceeds from warrant exercise	1,103,000
Proceeds from option exercise	377,000
Payment of advances of future receipts	(4,734,000)	(1,006,000)
Deferred offering costs		(150,000)
Net cash provided by financing activities	18,243,000	5,384,000
Net change in cash	4,634,000	395,000
Cash - beginning of period	1,815,000	983,000
Cash - end of period	6,449,000	1,378,000
Supplemental disclosures of cash flow information:
Cash paid for interest	34,000	72,000
Cash paid for income taxes	1,000
Supplemental disclosure of non-cash investing and financing activities:
Fair value of common stock issued for subscription agreement		340,000
Fair value of derivative liability extinguished	2,300,000
Fair value of common shares issued to settle accrued expenses	281,000
Reclassification of Class B upon conversion to common stock	3,065,000
Fair value of common stock issued to settle notes payable – related party	200,000
Fair value of common stock received in exchange for employee’s payroll taxes	130,000
Fair value of common stock issued for future services	164,000
Discount recognized from advances on future receipts	1,986,000
Fair value of derivative liability from issuance of warrants to Series A stockholders considered as a deemed dividend		3,951,000
Fair value of common stock issued to settle lawsuit	$ 678,000

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS	1. DESCRIPTION OF BUSINESS Organization References in this document to the “Company,” “Verb,” “we,” “us,” or “our” are intended to mean Verb Technology Company, Inc., individually, or as the context requires, collectively with its subsidiaries on a consolidated basis. Cutaia Media Group, LLC (“CMG”) was organized as a limited liability company under the laws of the State of Nevada on December 12, 2012. On May 19, 2014, CMG merged into bBooth, Inc. and bBooth, Inc., thereafter, changed its name to bBooth (USA), Inc., effective as of October 16, 2014. On October 16, 2014, bBoothUSA was acquired by Global System Designs, Inc. (“GSD”), pursuant to a Share Exchange Agreement entered into with GSD (the “Share Exchange Agreement”). GSD was incorporated in the State of Nevada on November 27, 2012. The acquisition was accounted for as a reverse merger transaction. In connection with the closing of the transactions contemplated by the Share Exchange Agreement, GSD’s management was replaced by bBoothUSA’s management, and GSD changed its name to bBooth, Inc. On April 21, 2017, we changed our corporate name from bBooth, Inc. to nFüsz, Inc. The name change was effected through a parent/subsidiary short-form merger of nFüsz, Inc., our wholly-owned Nevada subsidiary, formed solely for the purpose of the name change, with and into us. On February 1, 2019, we changed our corporate name from nFüsz, Inc. to Verb Technology Company, Inc. The name change was effected through a parent/subsidiary short-form merger of Verb Technology Company, Inc., our wholly-owned Nevada subsidiary, formed solely for the purpose of the name change, with and into us. On February 4, 2019, we implemented a 1-for-15 reverse stock split 0.0001 On April 12, 2019, we acquired Sound Concepts Inc. (“Sound Concepts”). The acquisition was intended to augment and diversify Verb’s internet and SaaS business (see Note 3). On September 4, 2020, Verb Acquisition Co., LLC (“Verb Acquisition”), a subsidiary of the Company, acquired Ascend Certification, LLC, dba SoloFire (“SoloFire”) The acquisition was intended to augment and diversify Verb’s internet and SaaS business (see Note 3). Nature of Business We are a Software-as-a-Service (“SaaS”) applications platform developer. Our platform is comprised of a suite of interactive video-based sales enablement business software products marketed on a subscription basis. Our applications, available in both mobile and desktop versions, are offered as a fully integrated suite, as well as on a standalone basis, and include verbCRM, our Customer Relationship Management application, verbLEARN, our Learning Management System application, verbLIVE, our Live Stream eCommerce application, and verbTEAMS, our self-onboarding video-based CRM and content management application for small business and solopreneurs, with seamless synchronization with Salesforce, that also comes bundled with verbLIVE, and verbMAIL, our interactive video sales communication tool integrated into Microsoft Outlook. Historically, we provided certain non-digital services to some of our enterprise clients such as printing and fulfillment services. We designed and printed welcome kits and starter kits for their marketing needs and provided fulfillment services, which consisted of managing the preparation, handling and shipping of our client’s custom-branded merchandise they use for marketing purposes at conferences and other events, and product sample packs that verbCRM users order through the app for automated delivery and tracking to their customers and prospects. We use the term “client” and “customer” interchangeably. COVID-19 As of the date of this filing, there continue to be widespread concerns regarding the ongoing impacts and disruptions caused by the COVID-19 pandemic in the regions in which the Company operates. As of June 30, 2021, the Company has followed the recommendations of local health authorities to minimize exposure risk for its employees, including the temporary closure of its corporate office and having employees work remotely. Most vendors have transitioned to electronic submission of invoices and payments.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying condensed consolidated financial statements are unaudited. These unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020 filed with the SEC on March 31, 2021 (the “2020 Annual Report”). The consolidated balance sheet as of December 31, 2020 included herein was derived from the audited consolidated financial statements as of that date. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (including normal recurring adjustments) necessary to fairly present the Company’s financial position and results of operations for the interim periods reflected. Results of operations for the fiscal periods presented herein are not necessarily indicative of fiscal year-end results. Principles of Consolidation The consolidated financial statements include the accounts of Verb Technology Company, Inc., Verb Direct, LLC, and Verb Acquisition Co., LLC. Intercompany accounts have been eliminated in the consolidation. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, during the six months ended June 30, 2021, the Company incurred a net loss of $ 20,157,000 and used cash in operations of $ 13,620,000 . These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date of the financial statements being issued. In addition, our independent registered public accounting firm, in their report on our audited financial statements for the year ended December 31, 2020, raised substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to raise additional funds and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Our continuation as a going concern is dependent on our ability to obtain additional financing until we can generate sufficient cash flows from operations to meet our obligations. We intend to continue to seek additional debt or equity financing to continue our operations. There is no assurance that we will ever be profitable or that debt or equity financing will be available to us. The consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should we be unable to continue as a going concern. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reported periods. Significant estimates include assumptions made in analysis of reserves for allowance of doubtful accounts, inventory, assumptions made in purchase price allocations, impairment testing of long-term assets, realization of deferred tax assets, determining fair value of derivative liabilities, and valuation of equity instruments issued for services. Amounts could materially change in the future. Revenue Recognition The Company derives its revenue primarily from providing application services through the SaaS application, digital marketing and sales support services, from the sale of customized print products and training materials, branded apparel, and digital tools, as demanded by its customers. The subscription revenue from the application services are recognized over the life of the estimated subscription period. The Company also charges certain customers setup or installation fees for the creation and development of websites and phone application. These fees are accounted as part of deferred revenue and amortized over the estimated life of the agreement. Amounts related to shipping and handling that are billed to customers are reflected as part of revenue, and the related costs are reflected in cost of revenue in the accompanying Statements of Consolidated Operations. The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers (“ASC 606”). The underlying principle of ASC 606 is to recognize revenue to depict the transfer of goods or services to customers at the amount expected to be collected. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contract(s), which includes (1) identifying the contract(s) or agreement(s) with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. Pursuant to ASC 606, revenue is recognized when performance obligations under the terms of a contract are satisfied, which occurs for the Company upon shipment or delivery of products or services to our customers based on written sales terms, which is also when control is transferred. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring the products or services to a customer. The products sold by us are distinctly individual. The products are offered for sale solely as finished goods, and there are no performance obligations required post-shipment for customers to derive the expected value from them. Other than promotional activities, which can vary from time to time but nevertheless are entirely within the Company’s control, contracts with customers contain no incentives or discounts that could cause revenue to be allocated or adjusted over time. The control of products we sell transfers to our customers upon shipment from our facilities, and our performance obligations are satisfied at that time. Shipping and handling activities are performed before the customer obtains control of the goods and, therefore, represent a fulfillment activity rather than promised goods to the customer. Payment for sales are generally made by check, credit card, or wire transfer. Historically, we have not experienced any significant payment delays from customers. We allow returns within 30 days of purchase from end-users. Our customers may return purchased products to us under certain circumstances. A description of our principal revenue generating activities is as follows: 1. Digital Revenue which is divided into two main categories: a. SaaS recurring digital revenue based on contract-based subscriptions to our verb app products and platform services which include verbCRM, verbLEARN, verbLIVE, and verbTeams. The revenue is recognized over the subscription period. verbMAIL was released after the reporting period covered by this Form 10-Q and as such no revenue is attributed to verbMAIL. b. Non-SaaS, non-recurring digital revenue, which is revenue generated by the use of our app products and in-app purchases, such as sampling and other services obtained through the app. The revenue for samples is recognized upon completion and shipment, while the design fees are recognized when the service has been rendered and the app is delivered to the customer. 2. Non-digital revenue, which is revenue we generate from non-app, non-digital sources through ancillary services we provide as an accommodation to our clients and customers. These services, which we now outsource to a strategic partner as part of a cost reduction plan we instituted in 2020, include: a. Design, printing services, and fulfillment. The revenue is recognized upon completion and shipment of products or fulfillment to the customer. b. Shipping services. The revenue is recognized when the corresponding products or fulfillment are shipped. Revenues during the three and six months ended June 30, 2021 and 2020 were all generated from the United States of America. Cost of Revenue Cost of revenue primarily consists of the salaries of certain employees, purchase price of consumer products, digital content costs, packaging supplies, and customer shipping and handling expenses. Shipping costs to receive products from our suppliers are included in our inventory and recognized as cost of revenue upon sale of products to our customers. Concentration of Credit and Other Risks Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and accounts receivable. Cash is deposited with a limited number of financial institutions. The balances held at any one financial institution at times may be in excess of Federal Deposit Insurance Corporation (“FDIC”) insurance limits of up to $ 250,000 The Company extends limited credit to customers based on an evaluation of their financial condition and other factors. The Company generally does not require collateral or other security to support accounts receivable. The Company performs ongoing credit evaluations of its customers and maintains an allowance for doubtful accounts and sales credits. The Company believes that any concentration of credit risk in its accounts receivable is substantially mitigated by the Company’s evaluation process, relatively short collection terms and the high level of credit worthiness of its customers. The Company’s concentration of credit risk includes its concentrations from key customers and vendors. As of June 30, 2021, we had one vendor that accounted for 28% of our purchases individually and in aggregate. In addition, we had one vendor that account for 43% of accounts payable individually and in aggregate as of June 30, 2021. We had no customer that accounted for 10% During the three and six months ended June 30, 2021 and 2020, we had no customer that accounted for 10% Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. The Company uses Level 2 inputs for its valuation methodology for the derivative liabilities as their fair values were determined by using a Binomial pricing model. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjusted to fair value of derivatives. Deferred Revenue and Customer Deposits - Contract Liabilities Contract liabilities represents consideration received from customers under a revenue contract, but the Company has not yet delivered or completed its performance obligation to the customer. Net Loss Per Share Basic net loss per share is computed by using the weighted-average number of common shares outstanding during the period. Diluted net loss per share is computed giving effect to all dilutive potential shares of Common Stock that were outstanding during the period. Dilutive potential shares of Common Stock consist of incremental shares of Common Stock issuable upon exercise of stock options. No dilutive potential shares of Common Stock were included in the computation of diluted net loss per share because their impact was anti-dilutive. As of June 30, 2021, and 2020, the Company had total outstanding options of 5,875,190 and 4,510,358 , respectively, and warrants of 12,389,228 and 13,534,038 , respectively, and outstanding restricted stock awards of 2,751,508 and 2,039,078 , respectively, which were excluded from the computation of net loss per share because they are anti-dilutive. Goodwill In accordance with FASB ASC Topic No. 350, Intangibles-Goodwill and Other, the Company reviews the recoverability of the carrying value of goodwill at least annually or whenever events or circumstances indicate a potential impairment. The Company’s impairment testing is performed annually at December 31 (its fiscal year end). Recoverability of goodwill is determined by comparing the fair value of Company’s reporting unit to the carrying value of the underlying net assets in the reporting units. If the fair value of a reporting unit is determined to be less than the carrying value of its net assets, goodwill is deemed impaired and an impairment loss is recognized to the extent that the carrying value of goodwill exceeds the difference between the fair value of the reporting unit and the fair value of its other assets and liabilities. As of June 30, 2021 and December 31, 2020, management determined there were no indications of impairment. The Company will perform their next impairment analysis in December 2021. Intangible Assets with Finite Useful Lives We have certain finite lived intangible assets that were initially recorded at their fair value at the time of acquisition. These intangible assets consist of developed technology. Intangible assets with finite useful lives are amortized using the straight-line method over their estimated useful life of five years. We review all finite lived intangible assets for impairment when circumstances indicate that their carrying values may not be recoverable. If the carrying value of an asset group is not recoverable, we recognize an impairment loss for the excess carrying value over the fair value in our consolidated statements of operations. As of June 30, 2021, and December 31, 2020, there was no impairment of intangible assets. The Company will perform their next impairment analysis in December 2021. Fair Value of Financial Instruments The Company follows the guidance of FASB ASC 820 and ASC 825 for disclosure and measurement of the fair value of its financial instruments. FASB ASC 820 establishes a framework for measuring fair value under GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by ASC 820 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally observable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash and cash equivalents, prepaid expenses, and accounts payable and accrued expenses approximate their fair value due to their short-term nature. The carrying values financing obligations approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates. The Company uses Level 2 inputs for its valuation methodology for the derivative liabilities. Segments The Company has acquired two operating subsidiaries, Verb Direct and Ascend Certification (dba “Solofire”) (see Note 3) with various revenue channels. Operations of these two subsidiaries are integrated since they have a similar customer base and the Company has a single sales team, marketing department, customer service department, operations department, finance and accounting department to support its operations. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker (the Company’s Chief Executive Officer) determined that the Company has only one reporting unit or segment. Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Credit Losses - Measurement of Credit Losses on Financial Instruments (“ASC 326”). The standard significantly changes how entities will measure credit losses for most financial assets, including accounts and notes receivables. The standard will replace today’s “incurred loss” approach with an “expected loss” model, under which companies will recognize allowances based on expected rather than incurred losses. Entities will apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. As small business filer, the standard will be effective for us for interim and annual reporting periods beginning after December 15, 2022. Management is currently assessing the impact of adopting this standard on the Company’s financial statements and related disclosures. In August 2020, FASB issued ASU No. 2020-06 (“ASU 2020-06”) “ Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission (the “SEC”) did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	3. ACQUISITIONS The Company made the following acquisitions in order to augment and diversify its internet and SaaS business: a. ACQUISITION OF VERB DIRECT On April 12, 2019, Verb completed the acquisition of Verb Direct (formerly Sound Concepts, Inc.). As a result of this acquisition, the Company recorded goodwill of $ 16,337,000 and intangible assets of $ 6,340,000 . The goodwill recognized is primarily attributable to anticipated synergies from future growth and is not expected to be deductible for tax purposes. Goodwill is not amortized but will be tested for impairment on an annual basis. The intangible assets, which consist mostly of developed technology of $ 4,700,000 are being amortized over five years, customer relationships of $ 1,200,000 are being amortized on an accelerated basis over its estimated useful life of five years and domain names of $ 440,000 are determined to have infinite lives but will be tested for impairment on an annual basis. b. ACQUISITION OF ASCEND CERTIFICATION On September 4, 2020, Verb Acquisition Co., LLC (“Verb Acquisition”), a subsidiary of the Company, entered into a Membership Interest Purchase Agreement (the “Purchase Agreement”) with Ascend Certification, LLC, dba SoloFire (“SoloFire”), the sellers party thereto (collectively, the “Sellers”), and Steve Deverall, solely in his capacity as the seller representative, under which Sellers sold their entire interest in SoloFire, representing all of the outstanding limited liability company membership interests of SoloFire, to Verb Acquisition for a base purchase price of $ 5,700,000 , subject to certain post-closing adjustments totaling $ 750,000 for an adjusted purchase price of $ 4,950,000 . As a result, Verb Acquisition issued to the Sellers an amended promissory note of $ 1,885,000 and 2,642,159 Class B Units of Verb Acquisition which were exchangeable for 2,642,159 shares of Verb’s Common Stock with an estimated fair value of $ 3,065,000 (see Note 16) for a total purchase price of $ 4,950,000 . The promissory note was unsecured, bore interest at a rate of 0.14% per annum and was paid in full at maturity on October 1, 2020. The acquisition was intended to augment and diversify Verb’s SaaS business. Key factors that contributed to the recorded provisional goodwill and intangible assets in the aggregate of $ 4,845,000 Verb is required to allocate the purchase price to the acquired tangible assets, identifiable intangible assets, and assumed liabilities based on their fair values. As of June 30, 2021, management has not yet finalized the purchase price allocation. The fair values of the assets acquired, as set forth below, are considered provisional and subject to adjustment as additional information is obtained through the purchase price measurement period (a period of up to one year from the September 2020 closing date). Any prospective adjustments would change the fair value allocation as of the acquisition date. The Company is still in the process of reviewing underlying models, assumptions and discount rates used in the valuation of provisional goodwill and intangible assets. The following table summarizes the provisional fair value of the assets assumed and liabilities acquired and the provisional purchase price allocation on the date of acquisition: SCHEDULE OF FAIR VALUE OF ASSETS ASSUMED AND LIABILITIES ACQUIRED Assets Acquired: Cash $ 229,000 Accounts receivable 207,000 $ 436,000 Liabilities Assumed: Current liabilities (241,000 ) Long-term liabilities (90,000 ) (331,000 ) Intangible assets (provisional) 1,122,000 Goodwill (provisional) 3,723,000 Purchase Price $ 4,950,000 The provisional goodwill recognized in connection with the acquisition is primarily attributable to anticipated synergies from future growth and is not expected to be deductible for tax purposes. Goodwill is not amortized but will be tested for impairment on an annual basis. The provisional intangible assets, which consist of developed technology of $ 1,000,000 are being amortized over five years, customer relationships of $ 70,000 are being amortized over three years, non-competition clause of $ 50,000 is being amortized over three , and domain names of $ 2,000 are determined to have infinite lives but will be tested for impairment on an annual basis . During the six months ended June 30, 2021 and 2020, the Company recorded amortization expense of $ 725,000 635,000 442,000 SCHEDULE OF AMORTIZATION EXPENSE FOR FUTURE PERIODS FOR INTANGIBLE ASSETS Year ending Amortization 2021 remaining (remaining 6 months) $ 710,000 2022 1,375,000 2023 1,302,000 2024 465,000 2025 and thereafter 134,000 Total amortization $ 3,986,000 The following unaudited pro forma statement of operations present the Company’s pro forma results of operations for the three and six months ended June 30, 2020, to give effect to the acquisition of SoloFire as if it had occurred on January 1, 2020. SCHEDULE OF PRO FORMA STATEMENTS OF OPERATIONS Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 (Proforma, (Proforma, SaaS recurring subscription revenue $ 1,538,000 $ 2,850,000 Other digital revenue 406,000 806,000 Welcome kits and fulfilment 713,000 1,441,000 Shipping 259,000 428,000 Total Revenue 2,916,000 5,525,000 Cost of revenue 1,195,000 2,317,000 Gross margin 1,721,000 3,208,000 Operating expenses (6,347,000 ) (11,759,000 ) Other income, net 1,061,000 2,975,000 Net loss (3,565,000 ) (5,576,000 ) Deemed dividends to Series A stockholders - (3,951,000 ) Net loss attributed to common stockholders $ (3,565,000 ) $ (9,527,000 ) Pursuant to the provisions of ASC 805, the following results of operations of Verb Acquisition subsequent to the acquisition date included in the consolidated statement of operations for the reporting period: SCHEDULE OF RESULTS OF OPERATION OF SUBSIDIARY Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Revenue $ 274,000 $ 484,000 Cost of revenue 33,000 96,000 Operating expenses (465,000 ) (871,000 ) Gain on extinguishment of PPP note payable 91,000 91,000 Net loss $ (133,000 ) $ (392,000 )

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	4. PROPERTY AND EQUIPMENT Property and equipment consisted of the following as of June 30, 2021 and December 31, 2020. SCHEDULE OF PROPERTY AND EQUIPMENT June 30, 2021 December 31, 2020 Computers $ 29,000 $ 29,000 Furniture and fixture 75,000 75,000 Machinery and equipment 23,000 39,000 Leasehold improvement 1,058,000 1,058,000 Total property and equipment 1,185,000 1,201,000 Accumulated depreciation (416,000 ) (339,000 ) Total property and equipment, net $ 769,000 $ 862,000 During the six months ended June 30, 2021, the Company sold certain machinery and equipment with a cost of $ 16,000 and accumulated depreciation of $ 11,000 for cash proceeds of $ 11,000 . As a result, the Company recognized a gain of $ 5,000 and was reported as part of other income. Depreciation expense amounted to $ 88,000 and $ 84,000 for the six months ended June 30, 2021 and 2020, respectively.

RIGHT-OF-USE ASSETS AND OPERATI

RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES	5. RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES The Company leases certain warehouse, corporate office space and equipment under an operating lease agreement. We determine if an arrangement is a lease at inception. Lease assets are presented as operating lease right-of-use assets and the related liabilities are presented as lease liabilities in our consolidated balance sheets pursuant to ASC 842, Leases. Operating lease right-of-use (“ROU”) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Generally, the implicit rate of interest in lease arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in determining the present value of lease payments. The Company’s incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The operating lease ROU asset includes any lease payments made and excludes lease incentives. The components of lease expense and supplemental cash flow information related to leases for the period are as follows: SCHEDULE OF LEASE COST Period Ended June 30, 2021 Period Ended June 30, 2020 Lease cost Operating lease cost (included in general and administration in the Company’s statement of operations) $ 349,000 $ 349,000 Other information Cash paid for amounts included in the measurement of lease liabilities $ 393,000 $ — Weighted average remaining lease term – operating leases (in years) 4.26 4.87 Average discount rate – operating leases 4.0 % 4.0 % SCHEDULE OF OPERATING LEASES June 30, 2021 December 31, 2020 Operating leases Right-of-use assets $ 2,449,000 $ 2,730,000 Short-term operating lease liabilities $ 585,000 $ 596,000 Long-term operating lease liabilities 2,628,000 2,943,000 Total operating lease liabilities $ 3,213,000 $ 3,539,000 SCHEDULE OF PRESENT VALUE OF LEASE LIABILITIES Year ending Operating Leases 2021 (remaining 6 months) 383,000 2022 751,000 2023 773,000 2024 472,000 2025 and thereafter 1,189,000 Total lease payments 3,568,000 Less: Imputed interest/present value discount (355,000 ) Present value of lease liabilities $ 3,213,000

ADVANCE OF FUTURE RECEIPTS

ADVANCE OF FUTURE RECEIPTS	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
ADVANCE OF FUTURE RECEIPTS	6. ADVANCE OF FUTURE RECEIPTS The Company has the following advances on future receipts as of June 30, 2021: SCHEDULE OF ADVANCES ON FUTURE RECEIPTS Note Issuance Date Maturity Date Interest Rate Original Borrowing Balance at June 30, 2021 Balance at December 31, 2020 Note 1 June 30, 2020 February 25, 2021 28 % $ 506,000 $ - $ 89,000 Note 2 June 30, 2020 February 25, 2021 28 % 506,000 - 88,000 Note 3 January 13, 2021 September 10, 2021 28 % 844,000 213,000 - Note 4 January 13, 2021 September 10, 2021 28 % 844,000 213,000 - Note 5 January 22, 2021 July 1, 2021 28 % 2,040,000 - - Note 6 February 18, 2021 March 3, 2021 August 3, 2021 August 15, 2021 3 % 1,696,000 440,000 - Note 7 June 30, 2021 December 31, 2021 7 % 1,210,000 1,210,000 Note 8 June 30, 2021 March 1, 2022 28 % 2,720,000 2,720,000 - Total $ 10,366,000 4,796,000 177,000 Debt discount (1,013,000 ) (67,000 ) Net $ 3,783,000 $ 110,000 Note 1 and 2 On June 30, 2020, the Company received two secured advances from an unaffiliated third party totaling $ 728,000 1,012,000 Pursuant to the terms of the agreement the unaffiliated third-party will auto withdraw an aggregate of $ 6,000 28 1,012,000 284,000 During the six months ended June 30, 2021, the Company paid the entire balance due of $ 177,000 67,000 Note 3 and 4 On January 13, 2021, the Company received two secured advances from the same unaffiliated third party (see Note 1 and 2) totaling $ 1,213,000 1,688,000 Pursuant to the terms of the agreement the unaffiliated third-party will auto withdraw an aggregate of $ 11,000 28 1,688,000 475,000 During the six months ended June 30, 2021, the Company paid $ 1,262,000 of the balance outstanding and amortized $ 329,000 of the debt discount. As of June 30, 2021 outstanding balance of the notes amounted to $ 426,000 and the unamortized balance of the debt discount was $ 147,000 . Note 5 On January 22, 2021, the Company received a secured advance from an unaffiliated third party totaling $ 1,440,000 for the purchase of future receipts/revenues of $ 2,040,000 . Pursuant to the terms of the agreement the unaffiliated third-party will auto withdraw an aggregate of $ 13,000 from the Company’s operating account each banking day. The term of the agreement extends until the advances are paid in full. The notes did not bear any interest, however, the interest was imputed at a rate of 29 % based on the face value of the note and the proceeds received. The Company may pay off the note for $1,725,000 if paid within 30 days of funding; for $1,860,000 if paid between 31 and 60 days of funding; or for $484,000 if paid within 61 to 90 days of funding. These advances are secured by the Company’s tangible and intangible assets. As a result, the Company recorded a liability of $ 2,040,000 to account for the future receipts sold and a debt discount of $ 600,000 to account for the difference between the future receipts sold and the cash received. The debt discount is being amortized over the term of the agreement. During the six months ended June 30, 2021, the Company paid the entire balance of $ 2,040,000 600,000 Note 6 In February and March of 2021, the Company received secured advances from an unaffiliated third party totaling $ 1,637,000 1,696,000 Pursuant to the terms of the agreement the unaffiliated third-party will auto withdraw an average of $ 283,000 3 1,696,000 59,000 During the six months ended June 30, 2021, the Company paid $ 1,256,000 45,000 440,000 14,000 Note 7 On June 30, 2021, the Company received secured advances from an unaffiliated third party totaling $ 1,210,000 1,303,000 Pursuant to the terms of the agreement the unaffiliated third-party will auto withdraw an average of $197,000 from the Company’s operating account each month. The term of the agreement extends until the advances are paid in full. The notes did not bear any interest, however, the interest was imputed at a rate of 7 1,210,000 92,000 As of June 30, 2021, the outstanding balance of the note amounted to $ 1,210,000 92,000 Note 8 On June 30, 2021, the Company received secured advances from an unaffiliated third party totaling $ 1,960,000 2,720,000 Pursuant to the terms of the agreement the unaffiliated third-party will auto withdraw an aggregate of $15,200 from the Company’s operating account each banking day. The term of the agreement extends until the advances are paid in full. The notes did not bear any interest, however, the interest was imputed at a rate of 28 2,720,000 760,000 As of June 30, 2021, the outstanding balance of the note amounted to $ 2,720,000 760,000

NOTES PAYABLE _ RELATED PARTIES

NOTES PAYABLE – RELATED PARTIES	6 Months Ended
	Jun. 30, 2021
Notes Payable Related Parties
NOTES PAYABLE – RELATED PARTIES	7. NOTES PAYABLE – RELATED PARTIES The Company had the following related party notes payable as of June 30, 2021 and December 31, 2020: SCHEDULE OF NOTES PAYABLE TO RELATED PARTIES Note Issuance Date Maturity Date Interest Rate Original Balance at Balance at Note 1 (A) December 1, 2015 February 8, 2023 12.0 % $ 1,249,000 $ 725,000 $ 725,000 Note 2 (B) December 1, 2015 April 1, 2017 12.0 % 112,000 112,000 112,000 Note 3 (C) April 4, 2016 June 4, 2021 12.0 % 343,000 40,000 240,000 Total notes payable – related parties 877,000 1,077,000 Non-current (725,000 ) - Current $ 152,000 $ 1,077,000 (A) On December 1, 2015, the Company issued a convertible note payable to Mr. Rory J. Cutaia, the Company’s majority stockholder and Chief Executive Officer, to consolidate all loans and advances made by Mr. Cutaia to the Company as of that date. The note bears interest at a rate of 12 % per annum, secured by the Company’s assets, and matured on February 8, 2021 , as amended. A total of 30 % of the original note balance or $ 375,000 was convertible to common stock and was converted in 2018 while the remaining note balance of $ 874,000 is not convertible. During the year ended December 31, 2020, the Company made payments of $ 100,000 . On February 25, 2021 the Company extended the note to February 8, 2023 with no changes to the other terms of the note agreement. As of December 31, 2020, the outstanding balance of the note amounted to $ 725,000 . In February 2021, the Mr. Cutaia and Company amended the note payable and extended the maturity date from February 8, 2021 to February 8, 2023 or an extension of two years 138,889 287,000 The warrants are fully vested, exercisable at $2.61 per share and will expire in three years. There were no other changes to the original terms of the note payable. In accordance with ASC 450-70, modifications or exchanges are considered extinguishments with gains or losses recognized in current earnings if the terms of the new debt and original instrument are substantially different. The instruments are considered “substantially different” when the present value of the cash flows under the terms of the new debt instrument is at least 10% different from the present value of the remaining cash flows under the terms of the original instrument. As the fair value of the warrants granted amounted to $287,000 for which is approximately 40% of the outstanding note payable, pursuant to ASC 470, the Company accounted the modification as an extinguishment of debt which requires the measurement of the modified debt and additional consideration to be at fair value. 287,000 As of June 30, 2021, the outstanding balance of the note amounted to $ 725,000 (B) On December 1, 2015, the Company issued a note payable to a former member of the Company’s board of directors, in the amount of $ 112,000 12 April 2017 As of June 30, 2021 and December 31, 2020, the outstanding principal balance of the note amounted to $ 112,000 (C) On April 4, 2016, the Company issued a convertible note to Mr. Cutaia, in the amount of $ 343,000 30 103,000 240,000 12 June 4, 2021 200,000 194,175 1.03 As of June 30, 2021, and December 31, 2020, the outstanding balance of the note amounted to $ 40,000 240,000 Total interest expense for notes payable to related parties was $ 61,000 70,000 34,000 72,000

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	8. NOTES PAYABLE The Company had the following notes payable as of June 30, 2021: SCHEDULE OF NOTES PAYABLE Note Issuance Date Maturity Date Interest Balance at Balance at Note A April 17, 2020 April 17, 2022 1.00 % $ - $ 1,218,000 Note B May 15, 2020 May 15, 2050 3.75 % 150,000 150,000 Note C May 1, 2020 May 1, 2022 3.75 % - 90,000 Total notes payable 150,000 1,458,000 Non-current (150,000 ) (1,458,000 ) Current $ - $ - (A) On April 17, 2020, the Company received loan proceeds in the amount of $ 1,218,000 The unforgiven portion of the PPP loan is payable over two years at an interest rate of 1 On January 4, 2021 the entire note and accrued interest, totaling $ 1,226,000 (B) On May 15, 2020, the Company executed an unsecured loan with the U.S. Small Business Administration (SBA) under the Economic Injury Disaster Loan program in the amount of $ 150,000 30 3.75 May 15, 2021 As part of the loan, the Company also received an advance of $ 10,000 10,000 (C) As a result of the acquisition of Solofire in September 2020, the Company assumed Solofire’s PPP loan of $ 90,000 On May 17, 2021 the entire note and accrued interest, totaling $ 91,000 , was forgiven and accounted as a gain on debt extinguishment.

DEFERRED INCENTIVE COMPENSATION

DEFERRED INCENTIVE COMPENSATION TO OFFICERS	6 Months Ended
	Jun. 30, 2021
Compensation Related Costs [Abstract]
DEFERRED INCENTIVE COMPENSATION TO OFFICERS	9. DEFERRED INCENTIVE COMPENSATION TO OFFICERS SCHEDULE OF DEFERRED INCENTIVE COMPENSATION TO OFFICERS Note Date Payment Date Balance at Balance at Rory Cutaia (A) December 23, 2019 50% on January 10, 2021 and 50% on January 10, 2022 $ 215,000 $ 430,000 Rory Cutaia (B) December 23, 2019 50% on January 10, 2021 and 50% on January 10, 2022 161,000 324,000 Jeff Clayborne (A) December 23, 2019 50% on January 10, 2021 and 50% on January 10, 2022 63,000 125,000 Jeff Clayborne (B) December 23, 2019 50% on January 10, 2021 and 50% on January 10, 2022 82,000 163,000 Total 521,000 1,042,000 Non-current - (521,000 ) Current $ 521,000 $ 521,000 (A) On December 23, 2019, the Company awarded Rory Cutaia, Chief Executive Officer and Jeff Clayborne, Chief Financial Officer Annual Incentive Compensation of $430,000 $125,000 50 50 During the six months ended June 30, 2021, the Company paid $ 278,000 278,000 (B) On December 23, 2019, the Company awarded Rory Cutaia, Chief Executive Officer and Jeff Clayborne, Chief Financial Officer received a bonus for the successful Up-Listing to Nasdaq and Acquisition of Verb Direct during fiscal 2019, totaling $ 324,000 163,000 50 50 During the six months ended June 30, 2021, the Company paid $ 243,000 243,000

CONVERTIBLE SERIES A PREFERRED

CONVERTIBLE SERIES A PREFERRED STOCK AND WARRANT OFFERING	6 Months Ended
	Jun. 30, 2021
Convertible Series Preferred Stock And Warrant Offering
CONVERTIBLE SERIES A PREFERRED STOCK AND WARRANT OFFERING	10. CONVERTIBLE SERIES A PREFERRED STOCK AND WARRANT OFFERING On August 14, 2019, we entered into the SPA with the Preferred Purchasers, pursuant to which we agreed to issue and sell to the Preferred Purchasers up to an aggregate of 6,000 3.87 5,030 3,245,162 4,688,000 342,000 The SPA grants the Preferred Purchasers a right to participate, up to a certain amount, in subsequent financings for a period of 24 months. The SPA also prohibits us from entering into any agreement to issue, or announcing the issuance or proposed issuance, of any shares of Common Stock or Common Stock equivalents for a period of 90 days after the date that the registration statement, registering the shares issuable upon conversion of the Series A Preferred Stock and exercise of the August Warrants, is declared effective. We are also prohibited, until the date that the Preferred Purchasers no longer collectively hold at least 20% of the then-outstanding shares of Series A Preferred Stock issued pursuant to the SPA, from entering into an agreement to effect any issuance by us of Common Stock or Common Stock equivalents involving certain variable rate transactions. We also cannot enter into agreements related to “at-the-market” transactions for a period of 12 months. At the later of (i) the date that the August Warrants are fully exercised, and (ii) 12 months from the date of the SPA, we cannot draw down on any existing or future agreement with respect to “at-the-market” transactions if the sale of the shares in such transactions has a per share purchase price that is less than $3.76 (two times the exercise price of the Warrants). On September 16, 2019, we filed a registration statement on Form S-3 with the SEC to register the shares of Common Stock underlying the Series A Preferred Stock and the August Warrants. The registration statement was declared effective on September 19, 2019. We have agreed to keep such registration statement continuously effective for a period of 24 months. Each share of Series A Preferred Stock is convertible, at any time and from time to time from and after the issuance date, at the holder’s option in to that number of shares of Common Stock equal to the stated value per share (or $1,000) divided by the conversion price (initially, $1.55); thus, initially, each share of Series A Preferred Stock is convertible into approximately 645 shares of Common Stock. In certain circumstances, the Series A Preferred Stock is mandatorily convertible into shares of Common Stock after the Company obtains stockholder approval to issue a number of shares of Common Stock in excess of 19.99% and the closing price of the Common Stock is 100% greater than the then-base conversion price on each trading day for any 20 trading days during a consecutive 30-trading-day period. The holders of the Series A Preferred Stock have no voting rights. However, we cannot, without the affirmative vote of the holders of a majority of the then-outstanding shares of the Series A Preferred Stock, (a) alter or change adversely the rights, preferences, or restrictions given to the Series A Preferred Stock or alter or amend the Certificate of Designation, (b) authorize or create any class of stock ranking as to dividends, redemption, or distribution of assets upon a liquidation senior to, or otherwise pari passu with, the Series A Preferred Stock, (c) amend our Articles of Incorporation, or other charter documents in any manner that materially and adversely affects any rights of the holders, (d) increase the number of authorized shares of Series A Preferred Stock, or (e) enter into any agreement with respect to any of the foregoing. The holders of Series A Preferred Stock cannot convert the Series A Preferred Stock if, after giving effect to the conversion, the number of shares of our Common Stock beneficially held by the holder (together with such holder’s affiliates) would be in excess of 4.99% (or, upon election by a holder prior to the issuance of any shares, 9.99% of the number of shares of Common Stock issued and outstanding immediately after giving effect to the issuance of any shares of Common Stock issuance upon conversion of the Series A Preferred Stock held by the holder). The conversion price of the Series A Preferred Stock is subject to certain customary adjustments, including upon certain subsequent equity sales and rights offerings. We are also prevented from issuing shares of Common Stock upon conversion of the Series A Preferred Stock or exercise of the August Warrants, which, when aggregated with any shares of Common Stock issued on or after the issuance date and prior to such conversion date or exercise date, as applicable (i) in connection with any conversion of the Series A Preferred Stock issued pursuant to the SPA, (ii) in connection with the exercise of any August Warrants issued pursuant to the SPA, and (iii) in connection with the exercise of any warrants issued to any registered broker-dealer as a fee in connection with the issuance of the securities pursuant to the SPA, would exceed 4,459,725 19.99 The August Warrants have an initial exercise price of $ 1.88 During the year ended December 31, 2020, in preparation for private placement offering, the Company separately negotiated with certain Series A stockholders to waive their rights in order not to ratchet down the conversion price of their Series A preferred shares. In return for the waiver, the Company granted these Series A stockholders warrants to purchase 2,303,861 3,951,000 2,006 During the six months ended June 30, 2021, 300 shares of Preferred Stock were converted into 272,278 shares of Common Stock. As of June 30, 2021, 1,706 shares Series A Preferred stock are outstanding, which is potentially convertible to approximately 1.6

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	6 Months Ended
	Jun. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE LIABILITY	11. DERIVATIVE LIABILITY Under authoritative guidance used by the FASB on determining whether an instrument (or embedded feature) is indexed to an entity’s own stock, instruments that do not have fixed settlement provisions are deemed to be derivative instruments. In prior years, the Company granted certain warrants that included a fundamental transaction provision that could give rise to an obligation to pay cash to the warrant holder. As a result, the fundamental transaction clause of these warrants are accounted for as a derivative liability in accordance with ASC 815 and are being re-measured every reporting period with the change in value reported in the statement of operations. The derivative liabilities were valued using a Binomial pricing model with the following average assumptions: SCHEDULE OF DERIVATIVE LIABILITY USING BINOMIAL PRICING MODEL ASSUMPTIONS June 30, 2021 Upon Extinguishment in 2021 December 31, 2020 Stock Price $ 2.05 $ 2.35 $ 1.65 Exercise Price $ 1.41 $ 1.24 $ 1.41 Expected Life 2.67 3.26 3.17 Volatility 126 % 143 % 107 % Dividend Yield 0 % 0 % 0 % Risk-Free Interest Rate 0.34 % 0.29 % 0.23 % Warrants $ 7,911,000 $ - $ 8,266,000 Total Fair Value $ 7,911,000 $ 2,300,000 $ 8,266,000 The expected life of the note and warrants was based on the remaining contractual term of the instruments. The Company uses the historical volatility of its Common Stock to estimate the future volatility for its Common Stock. The expected dividend yield was based on the fact that the Company has not paid dividends in the past and does not expect to pay dividends in the future. The risk-free interest rate was based on rates established by the Federal Reserve Bank. As of December 31, 2020, the outstanding fair value of the derivative liability amounted to $ 8,266,000 During the six months ended June 30, 2021, the Company recorded a charge of $ 1,945,000 to account for the changes in the fair value of these derivative liabilities. In addition, 1,094,246 shares of the Series A warrants that were accounted as a derivative liability were exercised. As result, the Company computed the fair value of the corresponding derivate liabilities one last time that amounted to $ 2,300,000 and the pursuant to current accounting guidelines, the extinguishment was accounted as part of equity. At June 30, 2021, the fair value of the derivative liability amounted to $ 7,911,000 SCHEDULE OF DERIVATIVE LIABILITY TRANSACTIONS June 30, 2021 June 30, 2020 Beginning balance $ 8,266,000 $ 5,048,000 Fair value upon issuance of notes payable and/or warrants - 3,951,000 Change in fair value 1,945,000 (3,320,000 ) Extinguishment (2,300,000 ) - Ending balance $ 7,911,000 $ 5,679,000

COMMON STOCK

COMMON STOCK	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
COMMON STOCK	12. COMMON STOCK The Company’s Common Stock activity for the six months ended June 30, 2021 was as follows: Common Stock Shares Issued as Part of the Company’s Public Offering On March 15, 2021, the Company completed a registered direct offering with institutional investors for the purchase and sale of 9,375,000 1.60 14,129,000 144,000 Shares Issued for Services During the six months ended June 30, 2021, the Company issued 1,117,467 shares of Common Stock to certain employees and vendors for services rendered and to be rendered with a fair value of $ 1,900,000 . These shares of Common Stock were valued based on the market value of the Company’s Common Stock price at the issuance date or the date the Company entered into the agreement related to the issuance. In addition, 104,790 shares granted to employees that vested were returned to the Company in exchange for the Company paying the corresponding income and payroll taxes of these employees amounting $ 131,000 . Pursuant to current accounting guidelines, the Company accounted the return of the 104,790 shares and the payment of $131,000 for income and payroll taxes paid on behalf the employees as a reduction in additional paid in capital, or a net balance of $ 1,769,000 Shares Issued for Debt During the six months ended June 30, 2021, the Company issued 182,397 shares of Common Stock to vendors and certain employees as settlement of payroll of $ 281,000 that was previously recorded as accrued payroll as of December 31, 2020 or March 31, 2021. These shares of Common Stock were valued based on the market value of the Company’s Common Stock price at the issuance date and approximates the carrying value of the accrued payroll. Shares Issued from Conversion of Note Payable – Related Party During the six months ended, the Company issued 194,175 shares of Common Stock upon a partial conversion of a note payable of the Company’s Chief Executive Officer totaling $ 200,000 . The conversion price was $ 1.03 , which was closing price of the Company’s common stock on the day of conversion. Shares Issued for Settlement of Litigation During the six months ended June 30, 2021, the Company issued 600,000 shares to EMA Financial to settle a litigation (see Note 17). The fair market value of the shares issued was based on the closing price of Company’s stock on the day of settlement which amounted to $ 678,000 . As of the settlement date the Company had previously accrued $ 585,000 and as a result the Company recorded an additional $ 93,000 in general and administrative expenses to account for the difference between the fair value of the common shares issued and amount accrued.

RESTRICTED STOCK AWARDS

RESTRICTED STOCK AWARDS	6 Months Ended
	Jun. 30, 2021
Restricted Stock Awards
RESTRICTED STOCK AWARDS	13. RESTRICTED STOCK AWARDS On December 20, 2019, the Company approved and adopted the Verb Technology Company, Inc. 2019 Omnibus Incentive Plan (the “Plan”). A summary of restricted stock unit activity for the six months ended June 30, 2021 is presented below. SUMMARY OF RESTRICTED STOCK AWARD ACTIVITY Weighted- Average Grant Date Shares Fair Value Fair Value Non-vested at December 31, 2020 2,185,946 $ 1,943,000 $ 1.17 Granted 813,265 1,374,000 1.69 Vested/deemed vested (247,703 ) (905,000 ) 1.16 Forfeited - - - Non-vested at June 30, 2021 2,751,508 $ 2,412,000 $ 1.33 On January 4, 2021, the Company granted an additional 813,265 1,374,000 The total fair value of restricted stock units that vested or deemed vested for the six months ended June 30, 2021 was $ 905,000 and is included in general and administrative expenses in the accompanying statements of operations. In addition, during the six months ended June 30, 2021, the Company issued 247,703 2,412,000 which will be recognized as an expense in future periods as the shares vest. When calculating basic net loss per share, these shares are included in weighted average common shares outstanding from the time they vest. When calculating diluted net loss per share, these shares are included in weighted average common shares outstanding as of their grant date.

STOCK OPTIONS

STOCK OPTIONS	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
STOCK OPTIONS	14. STOCK OPTIONS On December 20, 2019, the Company adopted its 2019 Omnibus Incentive Plan (the “Plan”). At its discretion, the Company grants share option awards to certain employees and non-employees under the Plan and accounts for it in accordance with ASC 718, Compensation – Stock Compensation. A summary of option activity for the six months ended June 30, 2021 is presented below. SCHEDULE OF STOCK OPTION ACTIVITY Weighted- Weighted- Average Average Remaining Exercise Contractual Options Price Life (Years) Outstanding at December 31, 2020 6,031,775 $ 1.55 2.68 Granted 1,417,833 1.44 - Forfeited (1,241,688 ) 2.09 - Exercised (332,730 ) 1.13 - Outstanding at June 30, 2021 5,875,190 $ 1.60 2.21 Vested June 30, 2021 2,899,317 $ 2.12 Exercisable at June 30, 2021 1,919,456 $ 1.96 At June 30, 2021, the intrinsic value of the outstanding options was $ 3,921,000 . During the six months ended June 30, 2021, the Company granted stock options to employees to purchase a total of 1,417,833 shares of Common Stock for services rendered. The options have an average exercise price of $ 1.54 per share, expire in five years, vesting one and four years from grant date. The total fair value of these options at grant date was approximately $ 2,006,000 using the Black-Scholes Option Pricing model. The total stock compensation expense recognized relating to the vesting of stock options for the six months ended June 30, 2021 amounted to $ 870,000 . As of June 30, 2021, the total unrecognized stock-based compensation expense was $ 3,112,000 , which is expected to be recognized as part of operating expense through June 2025. In addition, a total of 332,730 shares of stock options were exercised. As a result of the exercise of the option, the Company issued 332,730 shares of common stock and received cash of $ 377,000 . The fair value of share option award is estimated using the Black-Scholes option pricing method based on the following weighted-average assumptions: SCHEDULE OF FAIR VALUE ASSUMPTIONS USING BLACK-SCHOLES METHOD Six Months Ended June 30, 2021 2020 Risk-free interest rate 0.10 0.92 % 0.39 % Average expected term 5 5 Expected volatility 236.22 240.03 % 270.1 % Expected dividend yield - - The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of measurement corresponding with the expected term of the share option award; the expected term represents the weighted-average period of time that share option awards granted are expected to be outstanding giving consideration to vesting schedules and historical participant exercise behavior; the expected volatility is based upon historical volatility of the Company’s Common Stock; and the expected dividend yield is based on the fact that the Company has not paid dividends in the past and does not expect to pay dividends in the future.

WARRANTS

WARRANTS	6 Months Ended
	Jun. 30, 2021
Warrants and Rights Note Disclosure [Abstract]
WARRANTS	15. WARRANTS The Company had the following warrants outstanding as of June 30, 2021, all of which are exercisable: SCHEDULE OF WARRANTS OUTSTANDING Weighted- Weighted- Average Average Remaining Exercise Contractual Warrants Price Life (Years) Outstanding at December 31, 2020 13,351,251 $ 2.48 3.38 Granted 138,889 2.61 - Forfeited (33,334 ) 1.65 - Exercised (1,067,578 ) 1.10 - Outstanding at June 30, 2021, all vested 12,389,228 $ 2.61 2.91 At June 30, 2021 the intrinsic value of the outstanding warrants was $ 4,278,000 During the six ended June 30, 2021, the Company granted 138,889 warrants with a fair value of $ 287,000 During the six months ended June 30, 2021, a total of 1,067,578 warrants were exercised into a cash and cashless basis, which resulted in the issuance of 1,036,600 shares of Common Stock at a weighted average exercise price of $ 1.10 . The Company received cash of $ 1,103,000 upon exercise of the warrants.

VERB ACQUISITION ISSUANCE OF CL

VERB ACQUISITION ISSUANCE OF CLASS A and B UNITS	6 Months Ended
	Jun. 30, 2021
Verb Acquisition Issuance Of Class And B Units
VERB ACQUISITION ISSUANCE OF CLASS A and B UNITS	16. VERB ACQUISITION ISSUANCE OF CLASS A and B UNITS a. Class A Units – During the year ended December 31, 2020, the Company created a separate class of equity instrument called Class A Units. Concurrently, the Company formed a wholly owned subsidiary, Verb Acquisition, and issued 100 1. Class A units are a standalone financial instrument; 2. Priority on distributions; 3. Ability to remove the manager; 4. Drag-along rights; 5. Power to dissolve Verb Acquisition provided that a majority of the Class B Units also approve the dissolution; 6. Ability to appoint a liquidator to wind up the affairs of Verb Acquisition; 7. Entitled to distributions; 8. Approve board appointments; and 9. Approve any amendments to Verb Acquisition’s operating agreement, provided that a majority of the Class B Units also approve the amendment. There were no issued and outstanding shares of Class A Unit as of June 30, 2021 and December 31, 2020. b. Class B Units – During the year ended December 31, 2020, the Company created a separate class of an equity instrument called Class B Units. Concurrently, our wholly owned subsidiary, Verb Acquisition, issued 2,642,159 1. Class B units are a standalone financial instrument; 2. Exchangeable for shares of the Company’s Common Stock at a conversion rate of 1 to 1; 3. Power to dissolve Verb Acquisition, provided that a majority of the Class A Units also approve the dissolution; 4. Entitled to profit distributions; 5. Approve board appointments made by the Class A Units; and 6. Approve any amendments to Verb Acquisition’s operating agreement, provided that a majority of the Class A Units also approve the amendment. As the Class B Units are exchangeable for the Company’s Common Stock, for valuation purposes, the Company determined to use the trading price of the Company’s Common Stock at the date of the acquisition of SoloFire which amounted to $ 3,065,000 . As of December 31, 2020, Class B shares issued and outstanding totaled 2,642,159 During the period ended June 30, 2021, pursuant to the terms of the Class B shares, all holders of the Company’s Class B shares converted their shares to common stock. As a result of these conversions, the Company reclassified the recorded fair value of the Class B shares of $ 3,065,000 As of the June 30, 2021, all 2,642,159 Class B units were converted into 2,642,159 shares of Verb Technology common stock.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	17. COMMITMENTS AND CONTINGENCIES Litigation a. EMA Financial, LLC On April 24, 2018, EMA Financial, LLC, or EMA, commenced an action against the Company, styled as EMA Financial, LLC, a New York limited liability company, Plaintiff, against nFUSZ, Inc., Defendant, United States District Court, Southern District of New York, case number 1:18-cv-03634-NRB. The complaint set forth four causes of action and sought money damages, injunctive relief, liquidated damages, and declaratory relief related to the Company’s refusal to agree to EMA’s interpretation of a cashless exercise provision in a common stock warrant it granted to EMA in December 2017. The Company interposed several counterclaims, including a claim for reformation of the underlying agreements to reflect the Company’s interpretation of the cashless exercise provision. Both parties moved for summary judgment. On March 16, 2020, the United States District Court entered a decision agreeing with the Company’s position, denying EMA’s motion for declaratory judgement on its interpretation of the cashless exercise formula, and stating, inter alia On December 22, 2020, the court entered a Memorandum and Order partly granting, and partly denying, EMA’s motion for summary judgment on damages, awarding damages only in respect to the value of the warrant shares EMA would have received if it had used the proper formula in its March 2018 warrant exercise notice, plus certain prejudgment interest and per diem interest. On January 21, 2021, the court entered a final judgment in favor of EMA, in the amount of approximately $ 464,000 . The court did not award EMA any attorneys’ fees or expenses. While the court ruled in the Company’s favor by dismissing the majority of EMA’s suit on the finding that EMA attempted to utilize an improper warrant exercise formula, the court nevertheless found that the Company should have accepted the exercise notice and issued the shares the Company believed EMA was then due. Instead of ordering the Company to deliver those shares today, the court ordered the Company to pay the highest value of those shares on the relevant date, to which the Company has taken exception. On February 17, 2021, the Company’s counsel filed a notice of appeal to appeal the court’s judgment to the United States District Court for the Second Circuit. EMA filed a notice of cross-appeal and a hearing or briefing for this case was scheduled in June 2021. On June 3, 2021, the Company and EMA settled the lawsuit. As a result of the settlement, the Company issued 600,000 b. Former Employee The Company is currently in a dispute with a former employee of its predecessor bBooth, Inc. who has interposed a breach of contract claim in which he alleges that he is entitled to approximately $ 300,000 Meyerson v. Verb Technology Company, Inc., et al c. Class Action On July 9, 2019, a purported class action complaint was filed in the United States District Court, Central District of California, styled SCOTT C. HARTMANN, Individually and on Behalf of All Others Similarly Situated, Plaintiff, v. VERB TECHNOLOGY COMPANY, INC., and RORY J. CUTAIA, Defendant, Case Number 2:19-CV-05896 Hartmann Class Action Legal Proceedings On February 18, 2021, the Court entered a final order and judgment approving the class action settlement and dismissed the Hartmann Class Action with prejudice. The stipulation of settlement approved (the “Stipulation of Settlement”) by the court on February 18, 2021 provided for, amongst other things, a full and final release, settlement, and discharge of all claims arising from the Hartmann Class Action in consideration of the Company’s payment of a $ 640,000 640,000 During the period ended June 30, 2021, the Company paid $ 140,000 384,000 d. Derivative Action On September 27, 2019, a derivative action was filed in the United States District Court, Central District of California, styled Richard Moore, Individually and on Behalf of All Others Similarly Situated, Plaintiff, v. Verb Technology Company, Inc., and Rory J. Cutaia, James P. Geiskopf, and Jeff Clayborne, Defendants, Case Number 2:19-CV-08393-AB-SS Moore Derivative Action . On November 5, 2020, the Company executed a binding settlement term sheet with the lead plaintiff in the derivative action to settle that action and release all claims asserted therein, the terms of which were confidential and subject to several contingencies, including, without limitation, court approval. On March 1, 2021, the court preliminarily approved the settlement of the Moore Derivative Action. The stipulation and agreement of settlement preliminarily approved (the “Stipulation and Agreement of Settlement”) by the court on March 1, 2021 provided for, amongst others things, a full and final release, settlement, and discharge of all claims arising from the Moore Derivative Action in consideration of the Company’s agreement to institute certain changes and/or modifications to its corporate governance and business ethics practices and plaintiff’s counsel receiving its attorneys’ fees and expenses, which amounted to $ 75,000 . Furthermore, amongst other things, the Stipulation and Agreement of Settlement preliminarily approved by the court provided that (1) the Company denied each and every claim alleged by plaintiff, and (2) the Company denied any allegation of wrongdoing, fault, and liability, (3) the Company denied committing any violation of the law or breach of fiduciary duty, and (4) the Company concluded that it is desirable that the Moore Derivative Action be settled on the terms and subject to the conditions of the Stipulation and Settlement Agreement to avoid the ongoing cost and distraction of litigation. The Company believes that the settlement of the Moore Derivative Action preliminarily approved by the court is favorable to the Company and ultimately benefits its shareholders. On April 1, 2021, pursuant to the terms of the settlement, the Company paid $ 75,000 to cover the attorney fees and expenses that were due. The Company knows of no material proceedings in which any of its directors, officers, or affiliates, or any registered or beneficial stockholder is a party adverse to the Company or any of its subsidiaries or has a material interest adverse to the Company or any of its subsidiaries. The Company believes it has adequately reserved for all litigation within its financial statements. Board of Directors The Company has committed an aggregate of $ 475,000 Total board fees expensed during the six months ended June 30, 2021 was $ 237,000 238,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	18. SUBSEQUENT EVENTS Issuance of Common Stock Subsequent to June 30, 2021, the Company issued 40,896 shares of Common Stock to a former employee as part of a severance package and vendors for services rendered with a fair value of $ 81,000 . These shares of Common Stock were valued based on the market value of the Company’s stock price at the issuance date or the date the Company entered into the agreement related to the issuance. Subsequent to June 30, 2021, the Company issued 641,509 Subsequent to June 30, 2021, a total of 1,217,811 1,217,811 1.35 1,682,000 Subsequent to June 30, 2021, a total of 185,000 118,735 1.37 113,000 Subsequent to June 30, 2021, the Company elected to convert all of the outstanding shares of the Company’s Series A Convertible Preferred Stock, par value $ 0.0001 0.0001 1,706,000 Grant of Stock Options Subsequent to June 30, 2021, the Company granted stock options to employees to purchase a total of 326,000 shares of Common Stock for services to be rendered. The options have an average exercise price of $ 2.12 per share, expire in five years, and vest over a period of 4 years from grant date. The total fair value of these options at the grant date was $7 28,000 using the Black-Scholes option pricing model.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements are unaudited. These unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020 filed with the SEC on March 31, 2021 (the “2020 Annual Report”). The consolidated balance sheet as of December 31, 2020 included herein was derived from the audited consolidated financial statements as of that date. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (including normal recurring adjustments) necessary to fairly present the Company’s financial position and results of operations for the interim periods reflected. Results of operations for the fiscal periods presented herein are not necessarily indicative of fiscal year-end results.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Verb Technology Company, Inc., Verb Direct, LLC, and Verb Acquisition Co., LLC. Intercompany accounts have been eliminated in the consolidation.
Going Concern	Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, during the six months ended June 30, 2021, the Company incurred a net loss of $ 20,157,000 and used cash in operations of $ 13,620,000 . These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date of the financial statements being issued. In addition, our independent registered public accounting firm, in their report on our audited financial statements for the year ended December 31, 2020, raised substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to raise additional funds and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Our continuation as a going concern is dependent on our ability to obtain additional financing until we can generate sufficient cash flows from operations to meet our obligations. We intend to continue to seek additional debt or equity financing to continue our operations. There is no assurance that we will ever be profitable or that debt or equity financing will be available to us. The consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should we be unable to continue as a going concern.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reported periods. Significant estimates include assumptions made in analysis of reserves for allowance of doubtful accounts, inventory, assumptions made in purchase price allocations, impairment testing of long-term assets, realization of deferred tax assets, determining fair value of derivative liabilities, and valuation of equity instruments issued for services. Amounts could materially change in the future.
Revenue Recognition	Revenue Recognition The Company derives its revenue primarily from providing application services through the SaaS application, digital marketing and sales support services, from the sale of customized print products and training materials, branded apparel, and digital tools, as demanded by its customers. The subscription revenue from the application services are recognized over the life of the estimated subscription period. The Company also charges certain customers setup or installation fees for the creation and development of websites and phone application. These fees are accounted as part of deferred revenue and amortized over the estimated life of the agreement. Amounts related to shipping and handling that are billed to customers are reflected as part of revenue, and the related costs are reflected in cost of revenue in the accompanying Statements of Consolidated Operations. The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers (“ASC 606”). The underlying principle of ASC 606 is to recognize revenue to depict the transfer of goods or services to customers at the amount expected to be collected. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contract(s), which includes (1) identifying the contract(s) or agreement(s) with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. Pursuant to ASC 606, revenue is recognized when performance obligations under the terms of a contract are satisfied, which occurs for the Company upon shipment or delivery of products or services to our customers based on written sales terms, which is also when control is transferred. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring the products or services to a customer. The products sold by us are distinctly individual. The products are offered for sale solely as finished goods, and there are no performance obligations required post-shipment for customers to derive the expected value from them. Other than promotional activities, which can vary from time to time but nevertheless are entirely within the Company’s control, contracts with customers contain no incentives or discounts that could cause revenue to be allocated or adjusted over time. The control of products we sell transfers to our customers upon shipment from our facilities, and our performance obligations are satisfied at that time. Shipping and handling activities are performed before the customer obtains control of the goods and, therefore, represent a fulfillment activity rather than promised goods to the customer. Payment for sales are generally made by check, credit card, or wire transfer. Historically, we have not experienced any significant payment delays from customers. We allow returns within 30 days of purchase from end-users. Our customers may return purchased products to us under certain circumstances. A description of our principal revenue generating activities is as follows: 1. Digital Revenue which is divided into two main categories: a. SaaS recurring digital revenue based on contract-based subscriptions to our verb app products and platform services which include verbCRM, verbLEARN, verbLIVE, and verbTeams. The revenue is recognized over the subscription period. verbMAIL was released after the reporting period covered by this Form 10-Q and as such no revenue is attributed to verbMAIL. b. Non-SaaS, non-recurring digital revenue, which is revenue generated by the use of our app products and in-app purchases, such as sampling and other services obtained through the app. The revenue for samples is recognized upon completion and shipment, while the design fees are recognized when the service has been rendered and the app is delivered to the customer. 2. Non-digital revenue, which is revenue we generate from non-app, non-digital sources through ancillary services we provide as an accommodation to our clients and customers. These services, which we now outsource to a strategic partner as part of a cost reduction plan we instituted in 2020, include: a. Design, printing services, and fulfillment. The revenue is recognized upon completion and shipment of products or fulfillment to the customer. b. Shipping services. The revenue is recognized when the corresponding products or fulfillment are shipped. Revenues during the three and six months ended June 30, 2021 and 2020 were all generated from the United States of America.
Cost of Revenue	Cost of Revenue Cost of revenue primarily consists of the salaries of certain employees, purchase price of consumer products, digital content costs, packaging supplies, and customer shipping and handling expenses. Shipping costs to receive products from our suppliers are included in our inventory and recognized as cost of revenue upon sale of products to our customers.
Concentration of Credit and Other Risks	Concentration of Credit and Other Risks Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and accounts receivable. Cash is deposited with a limited number of financial institutions. The balances held at any one financial institution at times may be in excess of Federal Deposit Insurance Corporation (“FDIC”) insurance limits of up to $ 250,000 The Company extends limited credit to customers based on an evaluation of their financial condition and other factors. The Company generally does not require collateral or other security to support accounts receivable. The Company performs ongoing credit evaluations of its customers and maintains an allowance for doubtful accounts and sales credits. The Company believes that any concentration of credit risk in its accounts receivable is substantially mitigated by the Company’s evaluation process, relatively short collection terms and the high level of credit worthiness of its customers. The Company’s concentration of credit risk includes its concentrations from key customers and vendors. As of June 30, 2021, we had one vendor that accounted for 28% of our purchases individually and in aggregate. In addition, we had one vendor that account for 43% of accounts payable individually and in aggregate as of June 30, 2021. We had no customer that accounted for 10% During the three and six months ended June 30, 2021 and 2020, we had no customer that accounted for 10%
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. The Company uses Level 2 inputs for its valuation methodology for the derivative liabilities as their fair values were determined by using a Binomial pricing model. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjusted to fair value of derivatives.
Deferred Revenue and Customer Deposits - Contract Liabilities	Deferred Revenue and Customer Deposits - Contract Liabilities Contract liabilities represents consideration received from customers under a revenue contract, but the Company has not yet delivered or completed its performance obligation to the customer.
Net Loss Per Share	Net Loss Per Share Basic net loss per share is computed by using the weighted-average number of common shares outstanding during the period. Diluted net loss per share is computed giving effect to all dilutive potential shares of Common Stock that were outstanding during the period. Dilutive potential shares of Common Stock consist of incremental shares of Common Stock issuable upon exercise of stock options. No dilutive potential shares of Common Stock were included in the computation of diluted net loss per share because their impact was anti-dilutive. As of June 30, 2021, and 2020, the Company had total outstanding options of 5,875,190 and 4,510,358 , respectively, and warrants of 12,389,228 and 13,534,038 , respectively, and outstanding restricted stock awards of 2,751,508 and 2,039,078 , respectively, which were excluded from the computation of net loss per share because they are anti-dilutive.
Goodwill	Goodwill In accordance with FASB ASC Topic No. 350, Intangibles-Goodwill and Other, the Company reviews the recoverability of the carrying value of goodwill at least annually or whenever events or circumstances indicate a potential impairment. The Company’s impairment testing is performed annually at December 31 (its fiscal year end). Recoverability of goodwill is determined by comparing the fair value of Company’s reporting unit to the carrying value of the underlying net assets in the reporting units. If the fair value of a reporting unit is determined to be less than the carrying value of its net assets, goodwill is deemed impaired and an impairment loss is recognized to the extent that the carrying value of goodwill exceeds the difference between the fair value of the reporting unit and the fair value of its other assets and liabilities. As of June 30, 2021 and December 31, 2020, management determined there were no indications of impairment. The Company will perform their next impairment analysis in December 2021.
Intangible Assets with Finite Useful Lives	Intangible Assets with Finite Useful Lives We have certain finite lived intangible assets that were initially recorded at their fair value at the time of acquisition. These intangible assets consist of developed technology. Intangible assets with finite useful lives are amortized using the straight-line method over their estimated useful life of five years. We review all finite lived intangible assets for impairment when circumstances indicate that their carrying values may not be recoverable. If the carrying value of an asset group is not recoverable, we recognize an impairment loss for the excess carrying value over the fair value in our consolidated statements of operations. As of June 30, 2021, and December 31, 2020, there was no impairment of intangible assets. The Company will perform their next impairment analysis in December 2021.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows the guidance of FASB ASC 820 and ASC 825 for disclosure and measurement of the fair value of its financial instruments. FASB ASC 820 establishes a framework for measuring fair value under GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by ASC 820 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally observable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash and cash equivalents, prepaid expenses, and accounts payable and accrued expenses approximate their fair value due to their short-term nature. The carrying values financing obligations approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates. The Company uses Level 2 inputs for its valuation methodology for the derivative liabilities.
Segments	Segments The Company has acquired two operating subsidiaries, Verb Direct and Ascend Certification (dba “Solofire”) (see Note 3) with various revenue channels. Operations of these two subsidiaries are integrated since they have a similar customer base and the Company has a single sales team, marketing department, customer service department, operations department, finance and accounting department to support its operations. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker (the Company’s Chief Executive Officer) determined that the Company has only one reporting unit or segment.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Credit Losses - Measurement of Credit Losses on Financial Instruments (“ASC 326”). The standard significantly changes how entities will measure credit losses for most financial assets, including accounts and notes receivables. The standard will replace today’s “incurred loss” approach with an “expected loss” model, under which companies will recognize allowances based on expected rather than incurred losses. Entities will apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. As small business filer, the standard will be effective for us for interim and annual reporting periods beginning after December 15, 2022. Management is currently assessing the impact of adopting this standard on the Company’s financial statements and related disclosures. In August 2020, FASB issued ASU No. 2020-06 (“ASU 2020-06”) “ Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission (the “SEC”) did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	6 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
SCHEDULE OF FAIR VALUE OF ASSETS ASSUMED AND LIABILITIES ACQUIRED	SCHEDULE OF FAIR VALUE OF ASSETS ASSUMED AND LIABILITIES ACQUIRED Assets Acquired: Cash $ 229,000 Accounts receivable 207,000 $ 436,000 Liabilities Assumed: Current liabilities (241,000 ) Long-term liabilities (90,000 ) (331,000 ) Intangible assets (provisional) 1,122,000 Goodwill (provisional) 3,723,000 Purchase Price $ 4,950,000
SCHEDULE OF AMORTIZATION EXPENSE FOR FUTURE PERIODS FOR INTANGIBLE ASSETS	SCHEDULE OF AMORTIZATION EXPENSE FOR FUTURE PERIODS FOR INTANGIBLE ASSETS Year ending Amortization 2021 remaining (remaining 6 months) $ 710,000 2022 1,375,000 2023 1,302,000 2024 465,000 2025 and thereafter 134,000 Total amortization $ 3,986,000
SCHEDULE OF PRO FORMA STATEMENTS OF OPERATIONS	The following unaudited pro forma statement of operations present the Company’s pro forma results of operations for the three and six months ended June 30, 2020, to give effect to the acquisition of SoloFire as if it had occurred on January 1, 2020. SCHEDULE OF PRO FORMA STATEMENTS OF OPERATIONS Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 (Proforma, (Proforma, SaaS recurring subscription revenue $ 1,538,000 $ 2,850,000 Other digital revenue 406,000 806,000 Welcome kits and fulfilment 713,000 1,441,000 Shipping 259,000 428,000 Total Revenue 2,916,000 5,525,000 Cost of revenue 1,195,000 2,317,000 Gross margin 1,721,000 3,208,000 Operating expenses (6,347,000 ) (11,759,000 ) Other income, net 1,061,000 2,975,000 Net loss (3,565,000 ) (5,576,000 ) Deemed dividends to Series A stockholders - (3,951,000 ) Net loss attributed to common stockholders $ (3,565,000 ) $ (9,527,000 )
SCHEDULE OF RESULTS OF OPERATION OF SUBSIDIARY	Pursuant to the provisions of ASC 805, the following results of operations of Verb Acquisition subsequent to the acquisition date included in the consolidated statement of operations for the reporting period: SCHEDULE OF RESULTS OF OPERATION OF SUBSIDIARY Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Revenue $ 274,000 $ 484,000 Cost of revenue 33,000 96,000 Operating expenses (465,000 ) (871,000 ) Gain on extinguishment of PPP note payable 91,000 91,000 Net loss $ (133,000 ) $ (392,000 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consisted of the following as of June 30, 2021 and December 31, 2020. SCHEDULE OF PROPERTY AND EQUIPMENT June 30, 2021 December 31, 2020 Computers $ 29,000 $ 29,000 Furniture and fixture 75,000 75,000 Machinery and equipment 23,000 39,000 Leasehold improvement 1,058,000 1,058,000 Total property and equipment 1,185,000 1,201,000 Accumulated depreciation (416,000 ) (339,000 ) Total property and equipment, net $ 769,000 $ 862,000

RIGHT-OF-USE ASSETS AND OPERA_2

RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
SCHEDULE OF LEASE COST	The components of lease expense and supplemental cash flow information related to leases for the period are as follows: SCHEDULE OF LEASE COST Period Ended June 30, 2021 Period Ended June 30, 2020 Lease cost Operating lease cost (included in general and administration in the Company’s statement of operations) $ 349,000 $ 349,000 Other information Cash paid for amounts included in the measurement of lease liabilities $ 393,000 $ — Weighted average remaining lease term – operating leases (in years) 4.26 4.87 Average discount rate – operating leases 4.0 % 4.0 %
SCHEDULE OF OPERATING LEASES	SCHEDULE OF OPERATING LEASES June 30, 2021 December 31, 2020 Operating leases Right-of-use assets $ 2,449,000 $ 2,730,000 Short-term operating lease liabilities $ 585,000 $ 596,000 Long-term operating lease liabilities 2,628,000 2,943,000 Total operating lease liabilities $ 3,213,000 $ 3,539,000
SCHEDULE OF PRESENT VALUE OF LEASE LIABILITIES	SCHEDULE OF PRESENT VALUE OF LEASE LIABILITIES Year ending Operating Leases 2021 (remaining 6 months) 383,000 2022 751,000 2023 773,000 2024 472,000 2025 and thereafter 1,189,000 Total lease payments 3,568,000 Less: Imputed interest/present value discount (355,000 ) Present value of lease liabilities $ 3,213,000

ADVANCE OF FUTURE RECEIPTS (Tab

ADVANCE OF FUTURE RECEIPTS (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
SCHEDULE OF ADVANCES ON FUTURE RECEIPTS	The Company has the following advances on future receipts as of June 30, 2021: SCHEDULE OF ADVANCES ON FUTURE RECEIPTS Note Issuance Date Maturity Date Interest Rate Original Borrowing Balance at June 30, 2021 Balance at December 31, 2020 Note 1 June 30, 2020 February 25, 2021 28 % $ 506,000 $ - $ 89,000 Note 2 June 30, 2020 February 25, 2021 28 % 506,000 - 88,000 Note 3 January 13, 2021 September 10, 2021 28 % 844,000 213,000 - Note 4 January 13, 2021 September 10, 2021 28 % 844,000 213,000 - Note 5 January 22, 2021 July 1, 2021 28 % 2,040,000 - - Note 6 February 18, 2021 March 3, 2021 August 3, 2021 August 15, 2021 3 % 1,696,000 440,000 - Note 7 June 30, 2021 December 31, 2021 7 % 1,210,000 1,210,000 Note 8 June 30, 2021 March 1, 2022 28 % 2,720,000 2,720,000 - Total $ 10,366,000 4,796,000 177,000 Debt discount (1,013,000 ) (67,000 ) Net $ 3,783,000 $ 110,000

NOTES PAYABLE _ RELATED PARTI_2

NOTES PAYABLE – RELATED PARTIES (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Payable Related Parties
SCHEDULE OF NOTES PAYABLE TO RELATED PARTIES	The Company had the following related party notes payable as of June 30, 2021 and December 31, 2020: SCHEDULE OF NOTES PAYABLE TO RELATED PARTIES Note Issuance Date Maturity Date Interest Rate Original Balance at Balance at Note 1 (A) December 1, 2015 February 8, 2023 12.0 % $ 1,249,000 $ 725,000 $ 725,000 Note 2 (B) December 1, 2015 April 1, 2017 12.0 % 112,000 112,000 112,000 Note 3 (C) April 4, 2016 June 4, 2021 12.0 % 343,000 40,000 240,000 Total notes payable – related parties 877,000 1,077,000 Non-current (725,000 ) - Current $ 152,000 $ 1,077,000 (A) On December 1, 2015, the Company issued a convertible note payable to Mr. Rory J. Cutaia, the Company’s majority stockholder and Chief Executive Officer, to consolidate all loans and advances made by Mr. Cutaia to the Company as of that date. The note bears interest at a rate of 12 % per annum, secured by the Company’s assets, and matured on February 8, 2021 , as amended. A total of 30 % of the original note balance or $ 375,000 was convertible to common stock and was converted in 2018 while the remaining note balance of $ 874,000 is not convertible. During the year ended December 31, 2020, the Company made payments of $ 100,000 . On February 25, 2021 the Company extended the note to February 8, 2023 with no changes to the other terms of the note agreement. As of December 31, 2020, the outstanding balance of the note amounted to $ 725,000 . In February 2021, the Mr. Cutaia and Company amended the note payable and extended the maturity date from February 8, 2021 to February 8, 2023 or an extension of two years 138,889 287,000 The warrants are fully vested, exercisable at $2.61 per share and will expire in three years. There were no other changes to the original terms of the note payable. In accordance with ASC 450-70, modifications or exchanges are considered extinguishments with gains or losses recognized in current earnings if the terms of the new debt and original instrument are substantially different. The instruments are considered “substantially different” when the present value of the cash flows under the terms of the new debt instrument is at least 10% different from the present value of the remaining cash flows under the terms of the original instrument. As the fair value of the warrants granted amounted to $287,000 for which is approximately 40% of the outstanding note payable, pursuant to ASC 470, the Company accounted the modification as an extinguishment of debt which requires the measurement of the modified debt and additional consideration to be at fair value. 287,000 As of June 30, 2021, the outstanding balance of the note amounted to $ 725,000 (B) On December 1, 2015, the Company issued a note payable to a former member of the Company’s board of directors, in the amount of $ 112,000 12 April 2017 As of June 30, 2021 and December 31, 2020, the outstanding principal balance of the note amounted to $ 112,000 (C) On April 4, 2016, the Company issued a convertible note to Mr. Cutaia, in the amount of $ 343,000 30 103,000 240,000 12 June 4, 2021 200,000 194,175 1.03 As of June 30, 2021, and December 31, 2020, the outstanding balance of the note amounted to $ 40,000 240,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	The Company had the following notes payable as of June 30, 2021: SCHEDULE OF NOTES PAYABLE Note Issuance Date Maturity Date Interest Balance at Balance at Note A April 17, 2020 April 17, 2022 1.00 % $ - $ 1,218,000 Note B May 15, 2020 May 15, 2050 3.75 % 150,000 150,000 Note C May 1, 2020 May 1, 2022 3.75 % - 90,000 Total notes payable 150,000 1,458,000 Non-current (150,000 ) (1,458,000 ) Current $ - $ - (A) On April 17, 2020, the Company received loan proceeds in the amount of $ 1,218,000 The unforgiven portion of the PPP loan is payable over two years at an interest rate of 1 On January 4, 2021 the entire note and accrued interest, totaling $ 1,226,000 (B) On May 15, 2020, the Company executed an unsecured loan with the U.S. Small Business Administration (SBA) under the Economic Injury Disaster Loan program in the amount of $ 150,000 30 3.75 May 15, 2021 As part of the loan, the Company also received an advance of $ 10,000 10,000 (C) As a result of the acquisition of Solofire in September 2020, the Company assumed Solofire’s PPP loan of $ 90,000 On May 17, 2021 the entire note and accrued interest, totaling $ 91,000 , was forgiven and accounted as a gain on debt extinguishment.

DEFERRED INCENTIVE COMPENSATI_2

DEFERRED INCENTIVE COMPENSATION TO OFFICERS (Tables)	6 Months Ended
	Jun. 30, 2021
Compensation Related Costs [Abstract]
SCHEDULE OF DEFERRED INCENTIVE COMPENSATION TO OFFICERS	SCHEDULE OF DEFERRED INCENTIVE COMPENSATION TO OFFICERS Note Date Payment Date Balance at Balance at Rory Cutaia (A) December 23, 2019 50% on January 10, 2021 and 50% on January 10, 2022 $ 215,000 $ 430,000 Rory Cutaia (B) December 23, 2019 50% on January 10, 2021 and 50% on January 10, 2022 161,000 324,000 Jeff Clayborne (A) December 23, 2019 50% on January 10, 2021 and 50% on January 10, 2022 63,000 125,000 Jeff Clayborne (B) December 23, 2019 50% on January 10, 2021 and 50% on January 10, 2022 82,000 163,000 Total 521,000 1,042,000 Non-current - (521,000 ) Current $ 521,000 $ 521,000 (A) On December 23, 2019, the Company awarded Rory Cutaia, Chief Executive Officer and Jeff Clayborne, Chief Financial Officer Annual Incentive Compensation of $430,000 $125,000 50 50 During the six months ended June 30, 2021, the Company paid $ 278,000 278,000 (B) On December 23, 2019, the Company awarded Rory Cutaia, Chief Executive Officer and Jeff Clayborne, Chief Financial Officer received a bonus for the successful Up-Listing to Nasdaq and Acquisition of Verb Direct during fiscal 2019, totaling $ 324,000 163,000 50 50 During the six months ended June 30, 2021, the Company paid $ 243,000 243,000

DERIVATIVE LIABILITY (Tables)

DERIVATIVE LIABILITY (Tables)	6 Months Ended
	Jun. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
SCHEDULE OF DERIVATIVE LIABILITY USING BINOMIAL PRICING MODEL ASSUMPTIONS	The derivative liabilities were valued using a Binomial pricing model with the following average assumptions: SCHEDULE OF DERIVATIVE LIABILITY USING BINOMIAL PRICING MODEL ASSUMPTIONS June 30, 2021 Upon Extinguishment in 2021 December 31, 2020 Stock Price $ 2.05 $ 2.35 $ 1.65 Exercise Price $ 1.41 $ 1.24 $ 1.41 Expected Life 2.67 3.26 3.17 Volatility 126 % 143 % 107 % Dividend Yield 0 % 0 % 0 % Risk-Free Interest Rate 0.34 % 0.29 % 0.23 % Warrants $ 7,911,000 $ - $ 8,266,000 Total Fair Value $ 7,911,000 $ 2,300,000 $ 8,266,000
SCHEDULE OF DERIVATIVE LIABILITY TRANSACTIONS	At June 30, 2021, the fair value of the derivative liability amounted to $ 7,911,000 SCHEDULE OF DERIVATIVE LIABILITY TRANSACTIONS June 30, 2021 June 30, 2020 Beginning balance $ 8,266,000 $ 5,048,000 Fair value upon issuance of notes payable and/or warrants - 3,951,000 Change in fair value 1,945,000 (3,320,000 ) Extinguishment (2,300,000 ) - Ending balance $ 7,911,000 $ 5,679,000

RESTRICTED STOCK AWARDS (Tables

RESTRICTED STOCK AWARDS (Tables)	6 Months Ended
	Jun. 30, 2021
Restricted Stock Awards
SUMMARY OF RESTRICTED STOCK AWARD ACTIVITY	A summary of restricted stock unit activity for the six months ended June 30, 2021 is presented below. SUMMARY OF RESTRICTED STOCK AWARD ACTIVITY Weighted- Average Grant Date Shares Fair Value Fair Value Non-vested at December 31, 2020 2,185,946 $ 1,943,000 $ 1.17 Granted 813,265 1,374,000 1.69 Vested/deemed vested (247,703 ) (905,000 ) 1.16 Forfeited - - - Non-vested at June 30, 2021 2,751,508 $ 2,412,000 $ 1.33

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of option activity for the six months ended June 30, 2021 is presented below. SCHEDULE OF STOCK OPTION ACTIVITY Weighted- Weighted- Average Average Remaining Exercise Contractual Options Price Life (Years) Outstanding at December 31, 2020 6,031,775 $ 1.55 2.68 Granted 1,417,833 1.44 - Forfeited (1,241,688 ) 2.09 - Exercised (332,730 ) 1.13 - Outstanding at June 30, 2021 5,875,190 $ 1.60 2.21 Vested June 30, 2021 2,899,317 $ 2.12 Exercisable at June 30, 2021 1,919,456 $ 1.96
SCHEDULE OF FAIR VALUE ASSUMPTIONS USING BLACK-SCHOLES METHOD	The fair value of share option award is estimated using the Black-Scholes option pricing method based on the following weighted-average assumptions: SCHEDULE OF FAIR VALUE ASSUMPTIONS USING BLACK-SCHOLES METHOD Six Months Ended June 30, 2021 2020 Risk-free interest rate 0.10 0.92 % 0.39 % Average expected term 5 5 Expected volatility 236.22 240.03 % 270.1 % Expected dividend yield - -

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2021
Warrants and Rights Note Disclosure [Abstract]
SCHEDULE OF WARRANTS OUTSTANDING	The Company had the following warrants outstanding as of June 30, 2021, all of which are exercisable: SCHEDULE OF WARRANTS OUTSTANDING Weighted- Weighted- Average Average Remaining Exercise Contractual Warrants Price Life (Years) Outstanding at December 31, 2020 13,351,251 $ 2.48 3.38 Granted 138,889 2.61 - Forfeited (33,334 ) 1.65 - Exercised (1,067,578 ) 1.10 - Outstanding at June 30, 2021, all vested 12,389,228 $ 2.61 2.91

DESCRIPTION OF BUSINESS (Detail

DESCRIPTION OF BUSINESS (Details Narrative) - $ / shares	Feb. 04, 2019	Jun. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Reverse stock split	1-for-15 reverse stock split
Common stock par value	$ 0.0001	$ 0.0001	$ 0.0001

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Product Information [Line Items]
Net Income (Loss) Attributable to Parent	$ 11,812,000	$ 3,424,000	$ 20,157,000	$ 5,370,000
Net Cash Provided by (Used in) Operating Activities			$ 13,620,000	$ 4,673,000
Outstanding Options [Member]
Product Information [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			5,875,190	4,510,358
Outstanding Warrants [Member]
Product Information [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			12,389,228	13,534,038
Restricted Stock [Member]
Product Information [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			2,751,508	2,039,078
Customer Concentration Risk [Member] | Accounts Payable [Member] | One Vendor [Member]
Product Information [Line Items]
Concentration Risk, Percentage			28.00%
Customer Concentration Risk [Member] | Accounts Payable [Member] | Vendor One [Member]
Product Information [Line Items]
Concentration Risk, Percentage			43.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | No Customer [Member]
Product Information [Line Items]
Concentration Risk, Percentage					10.00%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | No Customer [Member]
Product Information [Line Items]
Concentration Risk, Percentage	10.00%	10.00%	10.00%	10.00%
Maximum [Member]
Product Information [Line Items]
Cash FDIC insured amount	$ 250,000		$ 250,000

SCHEDULE OF FAIR VALUE OF ASSET

SCHEDULE OF FAIR VALUE OF ASSETS ASSUMED AND LIABILITIES ACQUIRED (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Goodwill (provisional)	$ 20,060,000	$ 20,060,000
Ascend Certification [Member]
Business Acquisition [Line Items]
Cash	229,000
Accounts receivable	207,000
Total assets acquired	436,000
Current liabilities	(241,000)
Long-term liabilities	(90,000)
Total liabilities assumed	(331,000)
Intangible assets (provisional)	1,122,000
Goodwill (provisional)	3,723,000
Purchase Price	$ 4,950,000

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSE FOR FUTURE PERIODS FOR INTANGIBLE ASSETS (Details)	Jun. 30, 2021USD ($)
Business Combination and Asset Acquisition [Abstract]
2021 remaining (remaining 6 months)	$ 710,000
2022	1,375,000
2023	1,302,000
2024	465,000
2025 and thereafter	134,000
Total amortization	$ 3,986,000

SCHEDULE OF PRO FORMA STATEMENT

SCHEDULE OF PRO FORMA STATEMENTS OF OPERATIONS (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Total Revenue	$ 2,916,000	$ 5,525,000
Cost of revenue	1,195,000	2,317,000
Gross margin	1,721,000	3,208,000
Operating expenses	(6,347,000)	(11,759,000)
Other income, net	1,061,000	2,975,000
Net loss	(3,565,000)	(5,576,000)
Deemed dividends to Series A stockholders		(3,951,000)
Net loss attributed to common stockholders	(3,565,000)	(9,527,000)
SaaS Recurring Subscription Revenue [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Total Revenue	1,538,000	2,850,000
Other Digital Revenue [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Total Revenue	406,000	806,000
Welcome Kits and Fulfillment [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Total Revenue	713,000	1,441,000
Shipping and Handling [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Total Revenue	$ 259,000	$ 428,000

SCHEDULE OF RESULTS OF OPERATIO

SCHEDULE OF RESULTS OF OPERATION OF SUBSIDIARY (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Business Acquisition [Line Items]
Revenue	$ 2,392,000	$ 2,652,000	$ 4,918,000	$ 5,006,000
Cost of revenue	1,119,000	1,135,000	2,334,000	2,198,000
Operating expenses	(10,155,000)	(6,002,000)	(20,796,000)	(11,153,000)
Gain on extinguishment of PPP note payable			(287,000)
Net loss	$ (11,812,000)	(3,424,000)	$ (20,157,000)	(5,370,000)
SoloFire [Member]
Business Acquisition [Line Items]
Revenue		274,000		484,000
Cost of revenue		33,000		96,000
Operating expenses		(465,000)		(871,000)
Gain on extinguishment of PPP note payable		91,000		91,000
Net loss		$ (133,000)		$ (392,000)

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	Sep. 04, 2020	Apr. 12, 2019	Apr. 12, 2019	Jun. 30, 2021	Jun. 30, 2020	Sep. 04, 2020	Dec. 31, 2020
Business Acquisition [Line Items]
Amortization expense				$ 3,035,000			$ 2,310,000
Intangible assets unamortized balance				4,428,000			$ 5,153,000
Third Party Lender [Member] | Sound Concepts, Inc [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets Acquired			$ 16,337,000
Finite-lived Intangible Assets Acquired			6,340,000
Third Party Lender [Member] | Sound Concepts, Inc [Member] | Developed Technology Rights [Member]
Business Acquisition [Line Items]
Amortization expense			$ 4,700,000
Finite-Lived Intangible Asset, Useful Life			5 years
Third Party Lender [Member] | Sound Concepts, Inc [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Amortization expense			$ 1,200,000
Finite-Lived Intangible Asset, Useful Life			5 years
Third Party Lender [Member] | Sound Concepts, Inc [Member] | Internet Domain Names [Member]
Business Acquisition [Line Items]
Amortization expense			$ 440,000
Finite-Lived Intangible Assets, Amortization Method		amortized on an accelerated basis
Share Exchange Agreement [Table] | Ascend Certification [Member]
Business Acquisition [Line Items]
Amortization expense				725,000	$ 635,000
Business Combination, Consideration Transferred	$ 5,700,000
Business combination post closing adjustments	750,000
Adjusted purchase price	4,950,000
Provisional goodwill and intangible assets	4,845,000					$ 4,845,000
Intangible assets unamortized balance				$ 442,000
Share Exchange Agreement [Table] | Ascend Certification [Member] | Promissory Note [Member]
Business Acquisition [Line Items]
Debt Instrument, Face Amount	1,885,000					$ 1,885,000
Share Exchange Agreement [Table] | Ascend Certification [Member] | Promissory Note [Member] | Class B Units Stock [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 4,950,000
Stock Issued During Period, Shares, Acquisitions	2,642,159
Conversion of Stock, Shares Issued	2,642,159
Stock Issued During Period, Value, Acquisitions	$ 3,065,000
Debt Instrument, Interest Rate, Stated Percentage	0.14%					0.14%
Share Exchange Agreement [Table] | Developed Technology Rights [Member] | Ascend Certification [Member]
Business Acquisition [Line Items]
Amortization expense						$ 1,000,000
Finite-Lived Intangible Asset, Useful Life						5 years
Share Exchange Agreement [Table] | Customer Relationships [Member] | Ascend Certification [Member]
Business Acquisition [Line Items]
Amortization expense						$ 70,000
Finite-Lived Intangible Asset, Useful Life						3 years
Share Exchange Agreement [Table] | Internet Domain Names [Member] | Ascend Certification [Member]
Business Acquisition [Line Items]
Amortization expense						$ 2,000
Finite-Lived Intangible Assets, Amortization Method						tested for impairment on an annual basis
Share Exchange Agreement [Table] | Non-Competition Clause [Member] | Ascend Certification [Member]
Business Acquisition [Line Items]
Amortization expense						$ 50,000
Finite-Lived Intangible Asset, Useful Life						3 years

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 1,185,000	$ 1,201,000
Accumulated depreciation	(416,000)	(339,000)
Total property and equipment, net	769,000	862,000
Computers [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	29,000	29,000
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	75,000	75,000
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	23,000	39,000
Leasehold Improvement [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 1,058,000	$ 1,058,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Machinery and Equipment, Gross	$ 16,000
Accumulated Depreciation	11,000
Proceeds from Sale of Machinery and Equipment	11,000
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property	5,000
Depreciation	$ 88,000	$ 84,000

SCHEDULE OF LEASE COST (Details

SCHEDULE OF LEASE COST (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Leases [Abstract]
Operating lease cost (included in general and administration in the Company's statement of operations)	$ 349,000	$ 349,000
Cash paid for amounts included in the measurement of lease liabilities	$ 393,000
Weighted average remaining lease term - operating leases (in years)	4 years 3 months 3 days	4 years 10 months 13 days
Average discount rate - operating leases	4.00%	4.00%

SCHEDULE OF OPERATING LEASES (D

SCHEDULE OF OPERATING LEASES (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Leases [Abstract]
Right-of-use assets	$ 2,449,000	$ 2,730,000
Short-term operating lease liabilities	585,000	596,000
Long-term operating lease liabilities	2,628,000	2,943,000
Total operating lease liabilities	$ 3,213,000	$ 3,539,000

SCHEDULE OF PRESENT VALUE OF LE

SCHEDULE OF PRESENT VALUE OF LEASE LIABILITIES (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Leases [Abstract]
2021 (remaining 6 months)	$ 383,000
2022	751,000
2023	773,000
2024	472,000
2025 and thereafter	1,189,000
Total lease payments	3,568,000
Less: Imputed interest/present value discount	(355,000)
Present value of lease liabilities	$ 3,213,000	$ 3,539,000

SCHEDULE OF ADVANCES ON FUTURE

SCHEDULE OF ADVANCES ON FUTURE RECEIPTS (Details) - USD ($)		6 Months Ended
		Jun. 30, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Original Borrowing		$ 10,366,000
Total		4,796,000	$ 177,000
Debt discount		(1,013,000)	(67,000)
Net		$ 3,783,000	110,000
Note 1 [Member]
Short-term Debt [Line Items]
Issuance Date	[1]	Dec. 1, 2015
Maturity Date	[1]	Feb. 8, 2023
Interest Rate	[1]	12.00%
Original Borrowing	[1]	$ 1,249,000
Note 2 [Member]
Short-term Debt [Line Items]
Issuance Date	[2]	Dec. 1, 2015
Maturity Date	[2]	Apr. 1, 2017
Interest Rate	[2]	12.00%
Original Borrowing	[2]	$ 112,000
Note 3 [Member]
Short-term Debt [Line Items]
Issuance Date	[3]	Apr. 4, 2016
Maturity Date	[3]	Jun. 4, 2021
Interest Rate	[3]	12.00%
Original Borrowing	[3]	$ 343,000
Advance on Future Receipts [Member] | Note 1 [Member]
Short-term Debt [Line Items]
Issuance Date		Jun. 30, 2020
Maturity Date		Feb. 25, 2021
Interest Rate		28.00%
Original Borrowing		$ 506,000
Total			89,000
Advance on Future Receipts [Member] | Note 2 [Member]
Short-term Debt [Line Items]
Issuance Date		Jun. 30, 2020
Maturity Date		Feb. 25, 2021
Interest Rate		28.00%
Original Borrowing		$ 506,000
Total			88,000
Advance on Future Receipts [Member] | Note 3 [Member]
Short-term Debt [Line Items]
Issuance Date		Jan. 13, 2021
Maturity Date		Sep. 10, 2021
Interest Rate		28.00%
Original Borrowing		$ 844,000
Total		$ 213,000
Advance on Future Receipts [Member] | Note 4 [Member]
Short-term Debt [Line Items]
Issuance Date		Jan. 13, 2021
Maturity Date		Sep. 10, 2021
Interest Rate		28.00%
Original Borrowing		$ 844,000
Total		$ 213,000
Advance on Future Receipts [Member] | Note 5 [Member]
Short-term Debt [Line Items]
Issuance Date		Jan. 22, 2021
Maturity Date		Jul. 1, 2021
Interest Rate		28.00%
Original Borrowing		$ 2,040,000
Total
Advance on Future Receipts [Member] | Note 6 [Member]
Short-term Debt [Line Items]
Interest Rate		3.00%
Original Borrowing		$ 1,696,000
Total		$ 440,000
Advance on Future Receipts [Member] | Note 6 [Member] | Minimum [Member]
Short-term Debt [Line Items]
Issuance Date		Feb. 18, 2021
Maturity Date		Aug. 3, 2021
Advance on Future Receipts [Member] | Note 6 [Member] | Maximum [Member]
Short-term Debt [Line Items]
Issuance Date		Mar. 3, 2021
Maturity Date		Aug. 15, 2021
Advance on Future Receipts [Member] | Note 7 [Member]
Short-term Debt [Line Items]
Issuance Date		Jun. 30, 2021
Maturity Date		Dec. 31, 2021
Interest Rate		7.00%
Original Borrowing		$ 1,210,000
Total		$ 1,210,000
Advance on Future Receipts [Member] | Note 8 [Member]
Short-term Debt [Line Items]
Issuance Date		Jun. 30, 2021
Maturity Date		Mar. 1, 2022
Interest Rate		28.00%
Original Borrowing		$ 2,720,000
Total		$ 2,720,000
[1]	On December 1, 2015, the Company issued a convertible note payable to Mr. Rory J. Cutaia, the Company’s majority stockholder and Chief Executive Officer, to consolidate all loans and advances made by Mr. Cutaia to the Company as of that date. The note bears interest at a rate of
[2]	On December 1, 2015, the Company issued a note payable to a former member of the Company’s board of directors, in the amount of $ 112,000 12 April 2017
[3]	On April 4, 2016, the Company issued a convertible note to Mr. Cutaia, in the amount of $ 343,000 30 103,000 240,000 12 June 4, 2021 200,000 194,175 1.03

ADVANCE OF FUTURE RECEIPTS (Det

ADVANCE OF FUTURE RECEIPTS (Details Narrative) - USD ($)	Mar. 02, 2021	Feb. 18, 2021	Jan. 13, 2021	Jun. 30, 2020	Jan. 22, 2020	Jan. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Mar. 04, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Debt discount							$ 1,013,000			$ 67,000
Payments of debt							4,734,000	$ 1,006,000
Outstanding balance of debt							4,796,000			$ 177,000
Two Secured Advances [Member] | Unaffiliated Third-Party [Member]
Short-term Debt [Line Items]
Debt principal amount				$ 728,000				$ 728,000
Purchase of future receipts				$ 1,012,000
Agreement terms				Pursuant to the terms of the agreement the unaffiliated third-party will auto withdraw an aggregate of $6,000 from the Company’s operating account each banking day. The term of the agreement extends until the advances are paid in full. The notes did not bear any interest, however, the average interest was imputed at a rate of 28% based on the face value of the note and the proceeds received. As a result, the Company recorded a liability of $1,012,000 to account for the future receipts sold and a debt discount of $284,000 to account for the difference between the future receipts sold and the cash received
Principal payment				$ 6,000
Interest rate				28.00%				28.00%
Advance future receipts sold				$ 1,012,000				$ 1,012,000
Debt discount				$ 284,000				$ 284,000
Payments of debt							177,000
Amortization of debt discount							67,000
Two Secured Advances [Member] | Unaffiliated Third-Party [Member]
Short-term Debt [Line Items]
Debt principal amount			$ 1,213,000
Purchase of future receipts			$ 1,688,000
Agreement terms			Pursuant to the terms of the agreement the unaffiliated third-party will auto withdraw an aggregate of $11,000 from the Company’s operating account each banking day. The term of the agreement extends until the advances are paid in full. The notes did not bear any interest, however, the average interest was imputed at a rate of 28% based on the face value of the note and proceeds received. The Company may pay off either note for $744,000 if paid within 30 days of funding; for $775,000 if paid between 31 and 60 days of funding; or for $806,000 if paid within 61 to 90 days of funding.
Principal payment			$ 11,000
Interest rate			28.00%
Advance future receipts sold			$ 1,688,000
Debt discount			$ 475,000
Note Three And Four [Member] | Unaffiliated Third-Party [Member]
Short-term Debt [Line Items]
Payments of debt							1,262,000
Amortization of debt discount							329,000
Outstanding balance of debt							426,000
Unamortized debt discount							147,000
Note 5 [Member] | Unaffiliated Third-Party [Member]
Short-term Debt [Line Items]
Debt principal amount					$ 1,440,000
Purchase of future receipts					2,040,000
Principal payment					$ 13,000
Interest rate					29.00%
Advance future receipts sold					$ 2,040,000
Debt discount					$ 600,000
Payments of debt							2,040,000
Amortization of debt discount							600,000
Secured Advances [Member] | Unaffiliated Third-Party [Member]
Short-term Debt [Line Items]
Agreement terms					Pursuant to the terms of the agreement the unaffiliated third-party will auto withdraw an aggregate of $
Secured Advances [Member] | Unaffiliated Third-Party [Member]
Short-term Debt [Line Items]
Debt principal amount		$ 1,637,000
Note 6 [Member] | Unaffiliated Third-Party [Member]
Short-term Debt [Line Items]
Debt principal amount									$ 1,637,000
Purchase of future receipts	$ 1,696,000	1,696,000
Principal payment	$ 283,000	$ 283,000
Interest rate		3.00%							3.00%
Advance future receipts sold		$ 1,696,000							$ 1,696,000
Debt discount		$ 59,000							$ 59,000
Payments of debt							1,256,000
Amortization of debt discount							45,000
Outstanding balance of debt							440,000
Unamortized debt discount							14,000
Note 7 [Member] | Unaffiliated Third-Party [Member]
Short-term Debt [Line Items]
Debt principal amount							1,210,000
Purchase of future receipts							$ 1,303,000
Agreement terms			Pursuant to the terms of the agreement the unaffiliated third-party will auto withdraw an average of $197,000 from the Company’s operating account each month. The term of the agreement extends until the advances are paid in full. The notes did not bear any interest, however, the interest was imputed at a rate of 7% based on the face value of the notes and the proceeds received.
Interest rate							7.00%
Advance future receipts sold							$ 1,210,000
Debt discount							92,000
Outstanding balance of debt							1,210,000
Unamortized debt discount							92,000
Note 8 [Member] | Unaffiliated Third-Party [Member]
Short-term Debt [Line Items]
Debt principal amount							1,960,000
Purchase of future receipts							$ 2,720,000
Agreement terms						Pursuant to the terms of the agreement the unaffiliated third-party will auto withdraw an aggregate of $15,200 from the Company’s operating account each banking day. The term of the agreement extends until the advances are paid in full. The notes did not bear any interest, however, the interest was imputed at a rate of 28% based on the face value of the note and the proceeds received. The Company may pay off the note for $2,200,000 if paid within 45 days of funding and for $2,380,000 if paid between 46 and 60 days of funding.
Interest rate							28.00%
Advance future receipts sold							$ 2,720,000
Debt discount							760,000
Outstanding balance of debt							2,720,000
Unamortized debt discount							$ 760,000

SCHEDULE OF NOTES PAYABLE TO RE

SCHEDULE OF NOTES PAYABLE TO RELATED PARTIES (Details) - USD ($)		6 Months Ended
		Jun. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Original Borrowing		$ 10,366,000
Notes payable - related parties, net		877,000	$ 1,077,000
Non-current		(725,000)
Non-current		725,000
Current		$ 152,000	1,077,000
Note 1 [Member]
Debt Instrument [Line Items]
Issuance Date	[1]	Dec. 1, 2015
Maturity Date	[1]	Feb. 8, 2023
Interest Rate	[1]	12.00%
Original Borrowing	[1]	$ 1,249,000
Notes payable - related parties, net	[1]	$ 725,000	725,000
Note 2 [Member]
Debt Instrument [Line Items]
Issuance Date	[2]	Dec. 1, 2015
Maturity Date	[2]	Apr. 1, 2017
Interest Rate	[2]	12.00%
Original Borrowing	[2]	$ 112,000
Notes payable - related parties, net	[2]	$ 112,000	112,000
Note 3 [Member]
Debt Instrument [Line Items]
Issuance Date	[3]	Apr. 4, 2016
Maturity Date	[3]	Jun. 4, 2021
Interest Rate	[3]	12.00%
Original Borrowing	[3]	$ 343,000
Notes payable - related parties, net	[3]	$ 40,000	$ 240,000
[1]	On December 1, 2015, the Company issued a convertible note payable to Mr. Rory J. Cutaia, the Company’s majority stockholder and Chief Executive Officer, to consolidate all loans and advances made by Mr. Cutaia to the Company as of that date. The note bears interest at a rate of
[2]	On December 1, 2015, the Company issued a note payable to a former member of the Company’s board of directors, in the amount of $ 112,000 12 April 2017
[3]	On April 4, 2016, the Company issued a convertible note to Mr. Cutaia, in the amount of $ 343,000 30 103,000 240,000 12 June 4, 2021 200,000 194,175 1.03

SCHEDULE OF NOTES PAYABLE TO _2

SCHEDULE OF NOTES PAYABLE TO RELATED PARTIES (Details) (Parenthetical) - USD ($)		May 19, 2021	Apr. 04, 2016	Dec. 01, 2015	Feb. 28, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2018
Debt Instrument [Line Items]
common stock with a fair value						$ 200,000		$ 200,000
Gain (loss) on extinguishment of debt								(287,000)
Notes payable - related parties, net						$ 877,000		$ 877,000		$ 1,077,000
Note 1 [Member]
Debt Instrument [Line Items]
Interest rate	[1]					12.00%		12.00%
Notes payable - related parties, net	[1]					$ 725,000		$ 725,000		725,000
Note 2 [Member]
Debt Instrument [Line Items]
Interest rate	[2]					12.00%		12.00%
Notes payable - related parties, net	[2]					$ 112,000		$ 112,000		112,000
Note 3 [Member]
Debt Instrument [Line Items]
Interest rate	[3]					12.00%		12.00%
Notes payable - related parties, net	[3]					$ 40,000		$ 40,000		240,000
Mr. Rory J. Cutaia [Member] | Note 1 [Member]
Debt Instrument [Line Items]
Interest rate				12.00%
Mr.Cutaia [Member] | Note 1 [Member]
Debt Instrument [Line Items]
Maturity date description				February 8, 2021	February 8, 2023 or an extension of two years
Percentage of debt conversion											30.00%
Conversion into common stock value issued											$ 375,000
Outstanding balance						725,000		725,000		725,000	$ 874,000
Repayments of Related Party Debt										100,000
Number of shares common stock with a fair value					138,889
common stock with a fair value					$ 287,000
Debt Instrument, Description					The warrants are fully vested, exercisable at $2.61 per share and will expire in three years. There were no other changes to the original terms of the note payable. In accordance with ASC 450-70, modifications or exchanges are considered extinguishments with gains or losses recognized in current earnings if the terms of the new debt and original instrument are substantially different. The instruments are considered “substantially different” when the present value of the cash flows under the terms of the new debt instrument is at least 10% different from the present value of the remaining cash flows under the terms of the original instrument. As the fair value of the warrants granted amounted to $287,000 for which is approximately 40% of the outstanding note payable, pursuant to ASC 470, the Company accounted the modification as an extinguishment of debt which requires the measurement of the modified debt and additional consideration to be at fair value.
Gain (loss) on extinguishment of debt					$ 287,000
Mr.Cutaia [Member] | Note 2 [Member]
Debt Instrument [Line Items]
Interest rate				12.00%
Maturity date description				April 2017
Outstanding balance						112,000		112,000		112,000
Notes payable - related parties, net				$ 112,000
Mr.Cutaia [Member] | Note 3 [Member]
Debt Instrument [Line Items]
Interest rate			12.00%
Maturity date description			June 4, 2021
Percentage of debt conversion											30.00%
Conversion into common stock value issued		$ 200,000									$ 103,000
Outstanding balance			$ 343,000
Notes payable - related parties, net						$ 40,000		$ 40,000		$ 240,000
Remaining debt amount			$ 240,000
Conversion into common stock shares issued		1,941.75
Conversion price per share		$ 0.0103
[1]	On December 1, 2015, the Company issued a convertible note payable to Mr. Rory J. Cutaia, the Company’s majority stockholder and Chief Executive Officer, to consolidate all loans and advances made by Mr. Cutaia to the Company as of that date. The note bears interest at a rate of
[2]	On December 1, 2015, the Company issued a note payable to a former member of the Company’s board of directors, in the amount of $ 112,000 12 April 2017
[3]	On April 4, 2016, the Company issued a convertible note to Mr. Cutaia, in the amount of $ 343,000 30 103,000 240,000 12 June 4, 2021 200,000 194,175 1.03

NOTES PAYABLE _ RELATED PARTI_3

NOTES PAYABLE – RELATED PARTIES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Transfer of Financial Assets Accounted for as Sales [Line Items]
Interest payable	$ 135,000		$ 114,000
Notes Payable [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Interest expense, related parties	61,000	$ 70,000
Interest payable	$ 34,000	$ 72,000

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)		6 Months Ended
		Jun. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Total notes payable		$ 150,000	$ 1,458,000
Non-current		(150,000)	(1,458,000)
Current
Note A [Member]
Debt Instrument [Line Items]
Issuance Date	[1]	Apr. 17, 2020
Maturity Date	[1]	Apr. 17, 2022
Interest Rate	[1]	1.00%
Total notes payable	[1]		1,218,000
Note B [Member]
Debt Instrument [Line Items]
Issuance Date	[2]	May 15, 2020
Maturity Date	[2]	May 15, 2050
Interest Rate	[2]	3.75%
Total notes payable	[2]	$ 150,000	150,000
Note C [Member]
Debt Instrument [Line Items]
Issuance Date	[3]	May 1, 2020
Maturity Date	[3]	May 1, 2022
Interest Rate	[3]	3.75%
Total notes payable	[3]		$ 90,000
[1]	On April 17, 2020, the Company received loan proceeds in the amount of $ 1,218,000
[2]	On May 15, 2020, the Company executed an unsecured loan with the U.S. Small Business Administration (SBA) under the Economic Injury Disaster Loan program in the amount of $ 150,000 30 3.75 May 15, 2021
[3]	As a result of the acquisition of Solofire in September 2020, the Company assumed Solofire’s PPP loan of $ 90,000

SCHEDULE OF NOTES PAYABLE (De_2

SCHEDULE OF NOTES PAYABLE (Details) (Parenthetical) - USD ($)		May 17, 2021	Jan. 04, 2021	May 15, 2020	Apr. 17, 2020	Sep. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Debt Instrument [Line Items]
Gain (loss) on extinguishment of debt									$ (287,000)
Repayment of debt									4,734,000	1,006,000
Proceeds from Issuance of Debt									$ 7,368,000	$ 728,000
Note A [Member]
Debt Instrument [Line Items]
Interest rate	[1]						1.00%		1.00%
Maturity date	[1]								Apr. 17, 2022
Note A [Member] | Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Loan received					$ 1,218,000
Interest rate					1.00%
Gain (loss) on extinguishment of debt		$ 91,000	$ 1,226,000
Note B [Member]
Debt Instrument [Line Items]
Interest rate	[2]						3.75%		3.75%
Maturity date	[2]								May 15, 2050
Note B [Member] | Economic Injury Disaster Loan Program [Member]
Debt Instrument [Line Items]
Interest rate				3.75%
Unsecured Loan				$ 150,000
Debt term				30 years
Maturity date				May 15, 2021
Note B [Member] | Economic Injury Disaster Loan Program [Member] | Other Income [Member]
Debt Instrument [Line Items]
Advance received from unsecured loan				$ 10,000
Repayment of debt				$ 10,000
Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Proceeds from Issuance of Debt						$ 90,000
[1]	On April 17, 2020, the Company received loan proceeds in the amount of $ 1,218,000
[2]	On May 15, 2020, the Company executed an unsecured loan with the U.S. Small Business Administration (SBA) under the Economic Injury Disaster Loan program in the amount of $ 150,000 30 3.75 May 15, 2021

SCHEDULE OF DEFERRED INCENTIVE

SCHEDULE OF DEFERRED INCENTIVE COMPENSATION TO OFFICERS (Details) - USD ($)		6 Months Ended
		Jun. 30, 2021	Dec. 31, 2020	Dec. 23, 2019
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Total		$ 521,000	$ 1,042,000
Non-current			521,000
Non-current			(521,000)
Current		$ 521,000	521,000
Rory Cutaia [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Date	[1]	Dec. 23, 2019
Payment Date	[1]	50% on January 10, 2021 and 50% on January 10, 2022
Total	[1]	$ 215,000	430,000
Deferred Compensation Arrangement with Individual, Cash Award Granted, Amount				$ 430,000
Rory Cutaia One [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Date	[2]	Dec. 23, 2019
Payment Date	[2]	50% on January 10, 2021 and 50% on January 10, 2022
Total	[2]	$ 161,000	324,000
Jeff Clayborne [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Date	[1]	Dec. 23, 2019
Payment Date	[1]	50% on January 10, 2021 and 50% on January 10, 2022
Total	[1]	$ 63,000	125,000
Deferred Compensation Arrangement with Individual, Cash Award Granted, Amount				$ 125,000
Jeff Clayborne One [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Date	[2]	Dec. 23, 2019
Payment Date	[2]	50% on January 10, 2021 and 50% on January 10, 2022
Total	[2]	$ 82,000	$ 163,000
[1]	On December 23, 2019, the Company awarded Rory Cutaia, Chief Executive Officer and Jeff Clayborne, Chief Financial Officer Annual Incentive Compensation of $430,000 $125,000 50 50
[2]	On December 23, 2019, the Company awarded Rory Cutaia, Chief Executive Officer and Jeff Clayborne, Chief Financial Officer received a bonus for the successful Up-Listing to Nasdaq and Acquisition of Verb Direct during fiscal 2019, totaling $ 324,000 163,000 50 50

SCHEDULE OF DEFERRED INCENTIV_2

SCHEDULE OF DEFERRED INCENTIVE COMPENSATION TO OFFICERS (Details) (Parenthetical) - USD ($)	Dec. 23, 2019	Jun. 30, 2021
Jeff Clayborne [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Annual incentive compensation	$ 125,000
Jeff Clayborne [Member] | Deferred Bonus [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Annual incentive compensation	$ 163,000
Jeff Clayborne [Member] | January 10, 2021 [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Annual incentive compensation, percentage	50.00%
Jeff Clayborne [Member] | January 10, 2021 [Member] | Nasdaq Up-Listing Award [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Annual incentive compensation, percentage	50.00%
Jeff Clayborne [Member] | January 10, 2022 [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Annual incentive compensation, percentage	50.00%
Jeff Clayborne [Member] | January 10, 2022 [Member] | Nasdaq Up-Listing Award [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Annual incentive compensation, percentage	50.00%
Rory Cutaia and Jeff Clayborne [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Payments for deferred incentive compensation to officers		$ 278,000
Annual incentive compensation		278,000
Rory Cutaia [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Annual incentive compensation	$ 430,000
Rory Cutaia [Member] | Deferred Bonus [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Annual incentive compensation	$ 324,000
Rory Cutaia [Member] | January 10, 2021 [Member] | Nasdaq Up-Listing Award [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Annual incentive compensation, percentage	50.00%
Rory Cutaia [Member] | January 10, 2022 [Member] | Nasdaq Up-Listing Award [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Annual incentive compensation, percentage	50.00%
Rory Cutaia and Jeff Clayborne [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Payments for deferred incentive compensation to officers		243,000
Annual incentive compensation		$ 243,000

CONVERTIBLE SERIES A PREFERRE_2

CONVERTIBLE SERIES A PREFERRED STOCK AND WARRANT OFFERING (Details Narrative) - USD ($)	Aug. 14, 2019	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Affiliate, Collateralized Security [Line Items]
Warrant to purchase of common stock			1,067,578
Number of share warrants granted to issue			138,889
Series A Preferred Stock and Warrants [Member]
Affiliate, Collateralized Security [Line Items]
Proceeds from issuance of preferred shares and warrants	$ 4,688,000
Direct costs of issuance	$ 342,000
Preferred Stock [Member]
Affiliate, Collateralized Security [Line Items]
Conversion of Stock, Shares Converted			300
Common Stock [Member]
Affiliate, Collateralized Security [Line Items]
Number of shares issued, shares		845,000		4,237,833
Warrant to purchase of common stock			1,036,600
Conversion of Stock, Shares Converted			272,278
Number of shares converted			1,600,000
Securities Purchase Agreement [Member]
Affiliate, Collateralized Security [Line Items]
Warrant to purchase of common stock	3,870,000
Securities Purchase Agreement [Member] | Series A Preferred Stock and Warrants [Member]
Affiliate, Collateralized Security [Line Items]
At-the-market agreement terms, description	We are also prohibited, until the date that the Preferred Purchasers no longer collectively hold at least 20% of the then-outstanding shares of Series A Preferred Stock issued pursuant to the SPA, from entering into an agreement to effect any issuance by us of Common Stock or Common Stock equivalents involving certain variable rate transactions. We also cannot enter into agreements related to “at-the-market” transactions for a period of 12 months. At the later of (i) the date that the August Warrants are fully exercised, and (ii) 12 months from the date of the SPA, we cannot draw down on any existing or future agreement with respect to “at-the-market” transactions if the sale of the shares in such transactions has a per share purchase price that is less than $3.76 (two times the exercise price of the Warrants).
Preferred stock conversion, description	Each share of Series A Preferred Stock is convertible, at any time and from time to time from and after the issuance date, at the holder’s option in to that number of shares of Common Stock equal to the stated value per share (or $1,000) divided by the conversion price (initially, $1.55); thus, initially, each share of Series A Preferred Stock is convertible into approximately 645 shares of Common Stock. In certain circumstances, the Series A Preferred Stock is mandatorily convertible into shares of Common Stock after the Company obtains stockholder approval to issue a number of shares of Common Stock in excess of 19.99% and the closing price of the Common Stock is 100% greater than the then-base conversion price on each trading day for any 20 trading days during a consecutive 30-trading-day period.
Number of common stock to be issued causing ineligibility to issue common stock	4,459,725
Shareholders' approval percentage for mandatory conversion	19.99%
Conversion price per share	$ 1.88
Securities Purchase Agreement [Member] | Maximum [Member]
Affiliate, Collateralized Security [Line Items]
Number of share warrants granted to issue	3,245,162
Series A Preferred Stock [Member]
Affiliate, Collateralized Security [Line Items]
Number of shares issued, shares	5,030
Preferred stock, shares outstanding			1,706
Series A Preferred Stock [Member] | Securities Purchase Agreement [Member]
Affiliate, Collateralized Security [Line Items]
Number of shares issued, shares	6,000
Series A Stockholders Warrants [Member]
Affiliate, Collateralized Security [Line Items]
Warrants to purchase shares of common stock					2,303,861
Series A Convertible Preferred Stock [Member]
Affiliate, Collateralized Security [Line Items]
Common stock, value, outstanding					$ 3,951,000
Preferred stock, shares outstanding			1,706		2,006

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITY USING BINOMIAL PRICING MODEL ASSUMPTIONS (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value	$ 7,911,000	$ 8,266,000
Upon Extinguishment in [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value	$ 2,300,000
Measurement Input, Share Price [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative liability, measurement input	2.05	1.65
Measurement Input, Share Price [Member] | Upon Extinguishment in [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative liability, measurement input	2.35
Measurement Input, Exercise Price [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative liability, measurement input	1.41	1.41
Measurement Input, Exercise Price [Member] | Upon Extinguishment in [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative liability, measurement input	1.24
Measurement Input, Expected Term [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value assumptions, measurement input, term	2 years 8 months 1 day	3 years 2 months 1 day
Measurement Input, Expected Term [Member] | Upon Extinguishment in [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value assumptions, measurement input, term	3 years 3 months 3 days
Measurement Input, Price Volatility [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative liability, measurement input	126	107
Measurement Input, Price Volatility [Member] | Upon Extinguishment in [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative liability, measurement input	143
Measurement Input, Expected Dividend Rate [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative liability, measurement input	0	0
Measurement Input, Expected Dividend Rate [Member] | Upon Extinguishment in [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative liability, measurement input	0
Measurement Input, Risk Free Interest Rate [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative liability, measurement input	0.34	0.23
Measurement Input, Risk Free Interest Rate [Member] | Upon Extinguishment in [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative liability, measurement input	0.29
Warrants [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value	$ 7,911,000	$ 8,266,000
Warrants [Member] | Upon Extinguishment in [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value

SCHEDULE OF DERIVATIVE LIABIL_2

SCHEDULE OF DERIVATIVE LIABILITY TRANSACTIONS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Beginning balance			$ 8,266,000	$ 5,048,000
Fair value upon issuance of notes payable and/or warrants				3,951,000
Change in fair value	$ 2,445,000	$ (1,228,000)	1,945,000	(3,320,000)
Extinguishment			(2,300,000)
Ending balance	$ 7,911,000	$ 5,679,000	$ 7,911,000	$ 5,679,000

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Derivative liability	$ 7,911,000	$ 5,679,000	$ 7,911,000	$ 5,679,000	$ 8,266,000	$ 5,048,000
Change in fair value of derivative liability	$ 2,445,000	$ (1,228,000)	1,945,000	$ (3,320,000)
Series A Warrants [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Change in fair value of derivative liability			$ (2,300,000)
Stock Issued During Period, Shares, Other			(1,094,246)

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)	Mar. 15, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Subsidiary, Sale of Stock [Line Items]
Value of shares issued for services		$ 355,000		$ 575,000	$ 1,769,000	$ 896,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					1,417,833
Stock Issued During Period, Value, Conversion of Convertible Securities		200,000			$ 200,000
General and Administrative Expense		6,542,000		4,018,000	$ 13,885,000	7,533,000
EMA Financial, LLC [Member]
Subsidiary, Sale of Stock [Line Items]
[custom:SharesIssuedForSettlementOfLitigation]					600,000
[custom:SharesIssuedForSettlementOfLitigationValue-0]		678,000			$ 678,000
[custom:AccruedSettlementAmount-0]		$ 585,000			585,000
General and Administrative Expense					$ 93,000
Notes Payable [Member]
Subsidiary, Sale of Stock [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities					194,175
Stock Issued During Period, Value, Conversion of Convertible Securities					$ 200,000
Debt Instrument, Convertible, Conversion Price		$ 1.03			$ 1.03
Accounts Payable [Member]
Subsidiary, Sale of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					104,790
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture					$ 131,000
Accrued Payroll [Member]
Subsidiary, Sale of Stock [Line Items]
Stock Issued During Period, Shares, Acquisitions					182,397
Stock Issued During Period, Value, Acquisitions					$ 281,000
Vendors [Member]
Subsidiary, Sale of Stock [Line Items]
Value of shares issued for services			$ 144,000
Employees and Vendors [Member]
Subsidiary, Sale of Stock [Line Items]
Value of shares issued for services					$ 1,900,000
Stock Issued During Period, Shares, Issued for Services					1,117,467
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Sale and issuance of common stock					9,375,000
Value of shares issued for services
Stock Issued During Period, Shares, Issued for Services		307,956		448,449	1,117,467	769,050
Stock Issued During Period, Shares, Conversion of Convertible Securities		194,175			194,175
Stock Issued During Period, Value, Conversion of Convertible Securities
IPO [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Sale and issuance of common stock	9,375,000
Common per-share price	$ 1.60
Proceeds sold of common stock	$ 14,129,000

SUMMARY OF RESTRICTED STOCK AWA

SUMMARY OF RESTRICTED STOCK AWARD ACTIVITY (Details)	6 Months Ended
	Jun. 30, 2021USD ($)$ / sharesshares
Restricted Stock Awards
Number of Non-vested Shares, Outstanding Beginning | shares	2,185,946
Fair Value, Outstanding Beginning | $	$ 1,943,000
Weighted Average Grant Date Fair Value, Outstanding Beginning | $ / shares	$ 1.17
Shares, Granted | shares	813,265
Fair Value, Granted | $	$ 1,374,000
Weighted Average Grant Date Fair Value, Granted | $ / shares	$ 1.69
Number of Shares, Vested/deemed vested | shares	(247,703)
Fair Value, Vested/deemed vested | $	$ (905,000)
Weighted Average Grant Date Fair Value, Vested/deemed vested | $ / shares	$ 1.16
Shares, Forfeited | shares
Fair Value, Forfeited | $
Weighted Average Grant Date Fair Value, Forfeited | $ / shares
Number of Non-vested Shares, Outstanding Ending | shares	2,751,508
Fair Value, Outstanding Ending | $	$ 2,412,000
Weighted Average Grant Date Fair Value, Outstanding Ending | $ / shares	$ 1.33

RESTRICTED STOCK AWARDS (Detail

RESTRICTED STOCK AWARDS (Details Narrative) - USD ($)	Jan. 04, 2021	Jun. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted of restricted stock awards		813,265
Fair value of granted restricted stock		$ 1,374,000
Number of share vested and returned		905,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period		247,703
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested		$ 2,412,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted of restricted stock awards	813,265

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details)	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Share-based Payment Arrangement [Abstract]
Number of options outstanding beginning balance | shares	6,031,775
Weighted average exercise price outstanding beginning balance | $ / shares	$ 1.55
Weighted average remaining contractual term outstanding	2 years 8 months 4 days
Number of options outstanding beginning balance | shares	1,417,833
Weighted average exercise price outstanding beginning balance | $ / shares	$ 1.44
Number of options outstanding beginning balance | shares	(1,241,688)
Weighted average exercise price outstanding beginning balance | $ / shares	$ 2.09
Number of options outstanding beginning balance | shares	(332,730)
Weighted average exercise price outstanding beginning balance | $ / shares	$ 1.13
Number of options outstanding beginning balance | shares	5,875,190
Weighted average exercise price outstanding beginning balance | $ / shares	$ 1.60
[custom:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermEnding]	2 years 2 months 15 days
Number of options outstanding beginning balance | shares	2,899,317
Weighted average exercise price outstanding beginning balance | $ / shares	$ 2.12
Number of options outstanding beginning balance | shares	1,919,456
Weighted average exercise price outstanding beginning balance | $ / shares	$ 1.96

SCHEDULE OF FAIR VALUE ASSUMPTI

SCHEDULE OF FAIR VALUE ASSUMPTIONS USING BLACK-SCHOLES METHOD (Details)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
Risk-free interest rate, minimum	0.10%
Risk-free interest rate, maximum	0.92%
Risk-free interest rate		0.39%
Average expected term (years)	5 years	5 years
Expected volatility minimum	236.22%
Expected volatility maximum	240.03%
Expected volatility		270.10%
Expected dividend yield

STOCK OPTIONS (Details Narrativ

STOCK OPTIONS (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionOutstandingIntrinsicValue-0]	$ 3,921,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	1,417,833
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 1.44
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	332,730
Proceeds from Stock Options Exercised	$ 377,000
Employees [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	1,417,833
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 1.54
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 2,006,000
Stock or Unit Option Plan Expense	870,000
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 3,112,000
Share-based Compensation Arrangement by Share-based Payment Award, Description	expected to be recognized as part of operating expense through June 2025.

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING (Details)	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Warrants and Rights Note Disclosure [Abstract]
Number of Shares, Warrants Outstanding Beginning | shares	13,351,251
Weighted-Average Exercise Price, Outstanding Beginning | $ / shares	$ 2.48
Weighted Average Remaining Contractual Life (Years), Outstanding, Beginning	3 years 4 months 17 days
Number of Shares, Warrants Outstanding Beginning | shares	138,889
Weighted-Average Exercise Price, Outstanding Beginning | $ / shares	$ 2.61
Number of Shares, Warrants Outstanding Beginning | shares	(33,334)
Weighted-Average Exercise Price, Outstanding Beginning | $ / shares	$ 1.65
Number of Shares, Warrants Outstanding Beginning | shares	(1,067,578)
Weighted-Average Exercise Price, Outstanding Beginning | $ / shares	$ 1.10
Number of Shares, Warrants Outstanding Beginning | shares	12,389,228
Weighted-Average Exercise Price, Outstanding Beginning | $ / shares	$ 2.61
Weighted Average Remaining Contractual Life (Years), Outstanding Ending	2 years 10 months 28 days

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Class of Warrant or Right [Line Items]
Intrinsic value of warrants outstanding	$ 4,278,000
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	138,889
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,067,578
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.10
Proceeds from Warrant Exercises	$ 1,103,000
Common Stock [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,036,600
Officer [Member]
Class of Warrant or Right [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	138,889
Fair value of warrants	$ 287,000

VERB ACQUISITION ISSUANCE OF _2

VERB ACQUISITION ISSUANCE OF CLASS A and B UNITS (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Affiliate, Collateralized Security [Line Items]
[custom:ClassBUnitsSharesIssued-0]	0	2,642,159
Class B units, shares outstanding	0	2,642,159
Common Stock [Member]
Affiliate, Collateralized Security [Line Items]
Conversion of Stock, Shares Converted	272,278
Class A Units Stock [Member] | SoloFire [Member]
Affiliate, Collateralized Security [Line Items]
Stock issued during period for acquisition		100
Class B Units Stock [Member]
Affiliate, Collateralized Security [Line Items]
Rclassification of fair value of stock	$ 3,065,000
Class B Units Stock [Member] | Common Stock [Member]
Affiliate, Collateralized Security [Line Items]
Stock issued during period for acquisition	2,642,159
Conversion of Stock, Shares Converted	2,642,159
Class B Units Stock [Member] | SoloFire [Member]
Affiliate, Collateralized Security [Line Items]
Stock issued during period for acquisition		2,642,159
Stock Issued During Period, Value, Acquisitions		$ 3,065,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jun. 03, 2021	Apr. 02, 2021	Feb. 18, 2021	Jan. 21, 2021	Jun. 30, 2021
Entity Listings [Line Items]
Sought value by employee					$ 300,000
Litigation settlement amount			$ 640,000		384,000
Payments of litigation settlement					140,000
Legal Fees		$ 75,000
Board fees expensed					237,000
Board fees to be recognized					238,000
Five Board Members [Member]
Entity Listings [Line Items]
Aggregate board fees					$ 475,000
EMA Financial, LLC [Member]
Entity Listings [Line Items]
Litigation Settlement, Amount Awarded to Other Party				$ 464,000
Number of shares issued, shares	600,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	2 Months Ended	3 Months Ended			6 Months Ended		12 Months Ended
	Aug. 16, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Aug. 12, 2021	Dec. 31, 2020	Feb. 04, 2019
Subsequent Event [Line Items]
Stock Issued During Period, Value, Issued for Services		$ 355,000		$ 575,000	$ 1,769,000	$ 896,000
Number of warrant exercised					1,067,578
Warrant exercise price per share		$ 1.10			$ 1.10		$ 1.10
Exercise of warrant					$ 1,103,000
Number of stock options exercised					332,730
options average exercise price					$ 1.13
Option exercised					$ 377,000
Preferred stock, par value		0.0001			$ 0.0001		0.0001		$ 0.0001
Preferred stock, shares issued		$ 0.0001			$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					1,417,833
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price					$ 1.44
Warrant [Member]
Subsequent Event [Line Items]
Warrant exercise price per share	$ 1.35
Exercise of warrant	$ 1,682,000
Common Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Issued for Services		307,956		448,449	1,117,467	769,050
Stock Issued During Period, Value, Issued for Services
Number of stock options exercised					332,730
Number of shares issued, shares				845,000		4,237,833
Shares issued upon conversion		1,600,000			1,600,000		1,600,000
Vendors [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Value, Issued for Services			$ 144,000
Officers and Board Members [Member]
Subsequent Event [Line Items]
Number of restricted stock, shares							641,509
Employees [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					1,417,833
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price					$ 1.54
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value					$ 2,006,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Number of stock options exercised	185,000
Number of shares issued, shares	118,735
options average exercise price	$ 1.37
Option exercised	$ 113,000
Subsequent Event [Member] | Series A Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock, par value	$ 0.0001
Subsequent Event [Member] | Warrant [Member]
Subsequent Event [Line Items]
Number of warrant exercised	1,217,811
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Preferred stock, shares issued								$ 0.0001
Shares issued upon conversion	1,706,000
Subsequent Event [Member] | Vendors [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Issued for Services	40,896
Stock Issued During Period, Value, Issued for Services	$ 81,000
Subsequent Event [Member] | Employees [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	326,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 2.12
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 28,000