GrowGeneration (GRWG) 10-K 27 Mar 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 26, 2020	Jun. 30, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	GrowGeneration Corp.
Entity Central Index Key	0001604868
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Filer Number	333-207889
Entity Incorporation State Country Code	CO
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Public Float			$ 90,776,147
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding		38,135,408

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash	$ 12,979,444	$ 14,639,981
Accounts receivable, net of allowance for doubtful accounts of $291,372 and $133,288 at December 31, 2019 and 2018	4,455,209	862,397
Inventory	22,659,357	8,869,469
Prepaids and other current assets	2,549,559	606,037
Total current assets	42,643,569	24,977,884
Property and equipment, net	3,340,616	1,820,821
Operating leases right-of-use assets, net	7,628,591
Intangible assets, net	233,280	114,155
Goodwill	17,798,932	8,752,909
Other assets	377,364	227,205
TOTAL ASSETS	72,022,352	35,892,974
Current liabilities:
Accounts payable	6,024,750	1,819,411
Accrued liabilities		40,151
Payroll and payroll tax liabilities	1,072,142	410,345
Customer deposits	2,503,785	516,038
Sales tax payable	533,656	191,958
Current maturities of right-of-use assets	1,836,700
Current portion of long-term debt	110,231	436,813
Total current liabilities	12,081,264	3,414,716
Long-term convertible debt, net of debt discount and debt issuance costs		2,044,113
Operating leases right-of-use assets, net of current maturities	5,807,266
Long-term debt, net of current portion	242,079	375,626
Total liabilities	18,130,609	5,834,455
Commitments and contingencies
Stockholders' Equity:
Common stock; $.001 par value; 100,000,000 shares authorized; 36,876,305 and 27,948,609 shares issued and outstanding as of December 31, 2019 and 2018, respectively	36,876	27,949
Additional paid-in capital	60,742,055	38,796,562
Accumulated deficit	(6,887,188)	(8,765,992)
Total stockholders' equity	53,891,743	30,058,519
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 72,022,352	$ 35,892,974

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 291,372	$ 133,288
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	36,876,305	27,948,609
Common stock, shares outstanding	36,876,305	27,948,609

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Sales	$ 79,733,568	$ 29,000,730
Cost of sales	57,171,721	22,556,172
Gross profit	22,561,847	6,444,558
Operating expenses:
Store operations	10,095,422	5,202,330
General and administrative	3,172,019	1,603,421
Share based compensation	2,490,535	1,895,219
Depreciation and amortization	1,044,553	351,070
Salaries and related expenses	3,619,197	1,648,166
Total operating expenses	20,421,726	10,700,206
Net income (loss) from operations	2,140,121	(4,255,648)
Other income (expense):
Miscellaneous income (expense)	(4,545)	115,875
Interest income	144,725	79,184
Interest expense	(45,191)	(23,565)
Amortization of debt discount	(356,306)	(989,601)
Total non-operating income (expense), net	(261,317)	(818,107)
Net income (loss)	$ 1,878,804	$ (5,073,755)
Net income (loss) per share, basic	$ 0.06	$ (.22)
Net income (loss) per share, diluted	$ 0.05	$ (.22)
Weighted average shares outstanding, basic	32,833,594	23,492,650
Weighted average shares outstanding, diluted	39,228,696	23,492,650

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated (Deficit)	Total
Balance at Dec. 31, 2017	$ 16,846	$ 11,254,212	$ (3,692,237)	$ 7,578,821
Balance shares at Dec. 31, 2017	16,846,835
Sale of Common stock and warrants, net of fees	$ 3,333	9,956,544		9,959,877
Sale of Common stock and warrants, net of fees, shares	3,333,333
Warrants issued for services		456,807		456,807
Stock option expense		546,370		546,370
Common stock issued upon warrant exercise	$ 3,077	2,590,617		2,593,694
Common stock issued upon warrant exercise, shares	3,076,461
Common stock issued upon exercise of options	$ 995	320,706		321,701
Common stock issued upon exercise of options, shares	995,186
Common stock issued in connection with business combinations	$ 1,550	5,303,600		5,305,150
Common stock issued in connection with business combinations, shares	1,550,000
Common stock issued upon conversion of convertible debt	$ 2,014	3,619,917		3,621,931
Common stock issued upon conversion of convertible debt, shares	2,013,294
Warrants issued with convertible debt		4,239,000		4,239,000
Common stock issued for services	$ 108	400,395		400,503
Common stock issued for services, shares	107,500
Common stock issued for accrued share-based compensation	$ 26	108,394		108,420
Common stock issued for accrued share-based compensation, shares	26,000
Net income			(5,073,755)	(5,073,755)
Balance at Dec. 31, 2018	$ 27,949	38,796,562	(8,765,992)	30,058,519
Balance shares at Dec. 31, 2018	27,948,609
Sale of Common stock and warrants, net of fees	$ 4,123	12,639,510		12,643,633
Sale of Common stock and warrants, net of fees, shares	4,123,254
Share based compensation		1,215,273		1,215,273
Common stock issued upon warrant exercise	$ 1,758	1,298,141		1,299,899
Common stock issued upon warrant exercise, shares	1,757,913
Common stock issued upon exercise of options	$ 10	5,990		6,000
Common stock issued upon exercise of options, shares	10,000
Common stock issued upon cashless exercise of options	$ 506	(506)
Common stock issued upon cashless exercise of options, shares	505,868
Common stock issued in connection with business combinations	$ 969	3,624,411		3,625,380
Common stock issued in connection with business combinations, shares	969,553
Common stock issued upon conversion of convertible debt	$ 1,259	2,404,010		2,405,269
Common stock issued upon conversion of convertible debt, shares	1,258,608
Common stock issued for services	$ 202	548,564		548,766
Common stock issued for services, shares	202,500
Common stock issued for accrued share-based compensation	$ 100	210,100		210,200
Common stock issued for accrued share-based compensation, shares	100,000
Net income			1,878,804	1,878,804
Balance at Dec. 31, 2019	$ 36,876	$ 60,742,055	$ (6,887,188)	$ 53,891,743
Balance shares at Dec. 31, 2019	36,876,305

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash Flows from Operating Activities:
Net income (loss)	$ 1,878,804	$ (5,073,755)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	1,044,553	351,069
Provision for doubtful accounts receivable	172,135	35,459
Inventory valuation reserve	429,126	153,397
Amortization of debt discount	356,306	989,601
Stock based compensation	2,490,535	1,895,219
Noncash operating lease expense	15,375
Other	(66,536)
(Increase) decrease in:
Accounts receivable	(3,764,947)	(244,288)
Inventory	(10,482,014)	(792,575)
Prepaid expenses and other assets	(2,061,701)	(182,616)
Increase (decrease) in:
Accounts payable and accrued liabilities	4,165,188	514,154
Customer deposits	1,987,747	423,688
Payroll and payroll tax liabilities	154,471	270,878
Sales taxes payable	341,698	118,738
Net Cash (Used In) Operating Activities	(3,339,260)	(1,541,031)
Cash Flows from Investing Activities:
Assets acquired in business combinations	(9,458,743)	(5,680,409)
Purchase of property and equipment	(2,232,812)	(625,379)
Purchase of goodwill and other intangibles	(119,125)	(61,523)
Net Cash (Used In) Investing Activities	(11,810,680)	(6,367,311)
Cash Flows from Financing Activities:
Principal payments on long term debt	(460,129)	(454,979)
Proceeds from issuance of convertible debt, net of expenses		8,912,765
Proceeds from the sales of common stock and exercise of warrants and options, net of expenses	13,949,532	12,875,272
Net Cash Provided by Financing Activities	13,489,403	21,333,058
Net Increase(decrease) in Cash and Cash Equivalents	(1,660,537)	13,424,716
Cash and Cash Equivalents at Beginning of year	14,639,981	1,215,265
Cash and Cash Equivalents at End of year	12,979,444	14,639,981
Supplemental Information:
Common stock and warrants issued for prepaid services	96,000	45,000
Common stock issued for accrued payroll liability	210,200
Debt converted to Equity	2,310,832	3,621,931
Assets acquired by issuance of stock	3,625,380	5,305,150
Warrants issued for debt discount		4,239,000
Acquisition of vehicles with debt financing		56,174
Interest paid during the period	45,191	23,565
Acquisition of assets with seller financing		$ 1,087,000

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS GrowGeneration Corp (the "Company") was incorporated on March 6, 2014 in Colorado under the name of Easylife Corp and changed its name to GrowGeneration Corp. It maintains its principal office in Denver, Colorado. GrowGeneration is the largest chain of hydroponic garden centers in North America and is a leading marketer and distributor of nutrients, growing media, advanced indoor and greenhouse lighting, ventilation systems and accessories for hydroponic gardening. As of March 27, 2020, the Company owns and operates a chain of twenty seven (27) retail hydroponic/gardening stores, with five (5) located in the state of Colorado, four (4) in the state of California, four (4) in the state of Michigan, two (2) in the state of Nevada, one (1) in the state of Washington, one (1) in the state of Oregon, four (4) in the State of Oklahoma, one (1) in the state of Rhode Island, three (3) in Maine, (1) in Florida, one (1) distribution center in California and an online e-commerce store, GrowGen.Pro. In addition, we operate a warehouse out of Sacramento, CA. Our plan is to acquire, open and operate hydroponic/gardening stores and related businesses throughout the United States and Canada. The Company engages in its business through its wholly owned subsidiaries, GrowGeneration Pueblo Corp, GrowGeneration California Corp, Grow Generation Nevada Corp, GrowGeneration Washington Corp, GrowGeneration Rhode Island Corp, GrowGeneration Oklahoma Corp, GrowGeneration Canada, GrowGeneration HG Corp, GrowGeneration Hemp Corp, GGen Distribution Corp, GrowGeneration Michigan Corp, GrowGeneration New England Corp, GrowGeneration Florida Corp and GrowGeneration Management Corp.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Consolidation The financial statements are prepared under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 105-10, Generally Accepted Accounting Principles The consolidated financial statements include the Company and its wholly-owned subsidiaries. All intercompany balances and transactions are eliminated in consolidation. Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net income (loss). Use of Estimates Management uses estimates and assumptions in preparing these consolidated financial statements in accordance with generally accepted accounting principles. These estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported revenues and expenses during the reporting period. Actual results could vary from the estimates that were used. Segment Reporting Management makes significant operating decisions based upon the analysis of the entire Company and financial performance is evaluated on a company-wide basis. Accordingly, the various products sold are aggregated into one reportable operating segment as under guidance in the Financial Accounting Standards Board (the "FASB") Accounting Standards Codification ("ASC or codification") Topic 280 for segment reporting. Revenue Recognition The Company recognizes revenue, net of estimated returns and sales tax, at the time the customer takes possession of merchandise or receives services. When the Company receives payment from customers before the customer has taken possession of the merchandise or the service has been performed, the amount received is recorded as Deferred Revenue in the accompanying Consolidated Balance Sheets until the sale or service is complete. Vendor Allowances Vendor allowances primarily consist of volume rebates that are earned as a result of attaining certain purchase levels. These vendor allowances are accrued as earned, with those allowances received as a result of attaining certain purchase levels accrued over the incentive period based on estimates of purchases. Volume rebates, when earned, are recorded as a reduction in Cost of Sales. Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. The Company's cash equivalents are carried at fair market value and consist primarily of money market funds. Accounts Receivable Accounts receivable are stated at the amount the Company expects to collect from balances outstanding at year-end, based on the Company's assessment of the credit history with customers having outstanding balances and current relationships with them. A reserve for uncollectable receivables is established when collection of amounts due is deemed improbable. Indicators of improbable collection include client bankruptcy, client litigation, client cash flow difficulties or ongoing service or billing disputes. Credit is generally extended on a short-term basis thus receivables do not bear interest. At December 31, 2019 and 2018, the Company established an allowance for doubtful accounts of $291,372 and $133,288, respectively. Inventory Inventory consists primarily of gardening supplies and materials and is recorded at the lower of cost (first-in, first-out method) or market. The company periodically reviews the value of items in inventory and provides write-downs or write-offs of inventory based on its assessment of market conditions. Write-downs and write-offs are charged to cost of goods sold. Property and Equipment Property and equipment are carried at cost. Leasehold Improvements are amortized using the straight-line method over the original term of the lease or the useful life of the improvement, whichever is shorter. Renewals and betterment that materially extend the life of the asset are capitalized. Expenditures for maintenance and repairs are charged against operations. Depreciation of property and equipment is provided on the straight-line method for financial reporting purposes at rates based on the following estimated useful lives: Estimated Lives Vehicle 5 years Furniture and fixtures 5-7 years Computers and equipment 3-5 years Leasehold improvements 10 years not to exceed lease term Leases We assess whether an arrangement is a lease at inception. Leases with an initial term of 12 months or less are not recorded on the balance sheet. We have elected the practical expedient to not separate lease and non-lease components for all assets. Operating lease assets and operating lease liabilities are calculated based on the present value of the future minimum lease payments over the lease term at the lease start date. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the lease start date in determining the present value of future payments. The operating lease asset is increased by any lease payments made at or before the lease start date and reduced by lease incentives and initial direct costs incurred. The lease term includes options to renew or terminate the lease when it is reasonably certain that we will exercise that option. The exercise of lease renewal options is at our sole discretion. The depreciable life of lease assets and leasehold improvements are limited by the lease term. Lease expense for operating leases is recognized on a straight-line basis over the lease term. Fair Value of Financial Instruments The fair value of certain of our financial instruments including cash and cash equivalents, accounts receivable, prepaid assets, employee advances, accounts payable, customer deposits, payroll and payroll tax liabilities, sales tax payable and notes payable approximate their carrying amounts because of the short-term maturity of these instruments. Income Taxes The Company accounts for income taxes in accordance with FASB ASC 740, Income Taxes, which requires the recognition of deferred income taxes for differences between the basis of assets and liabilities for financial statement and income tax purposes. The differences relate principally to depreciation of property and equipment, reserve for obsolete inventory and bad debt. Deferred tax assets and liabilities represent the future tax consequence for those differences, which will either be deductible or taxable when the assets and liabilities are recovered or settled. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. Valuation allowances are established to reduce deferred tax assets to the amount expected to be realized. The Company adopted the provisions of FASB ASC 740-10-25, which prescribes a recognition threshold and measurement attribute for the recognition and measurement of tax positions taken or expected to be taken in income tax returns. FASB ASC 740-10-25 also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, and accounting for interest and penalties associated with tax positions. The Company's tax returns are subject to tax examinations by U.S. federal and state authorities until respective statute of limitation. Currently, the 2018, 2017, and 2016 tax years are open and subject to examination by taxing authorities. However, the Company is not currently under audit nor has the Company been contacted by any of the taxing authorities. The Company does not have any accruals for uncertain tax positions as of December 31, 2019. It is not anticipated that unrecognized tax benefits would significantly increase or decrease within 12 months of the reporting date. Concentration of Risk Financial instruments that potentially expose us to concentrations of risk consist primarily of cash and cash equivalents and accounts receivable, which are generally not collateralized. Our policy is to place our cash and cash equivalents with high quality financial institutions, in order to limit the amount of credit exposure. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (FDIC), up to $250,000. At December 31, 2019 and 2018, the Company had $11,229,444 and $12,962,958, respectively, in excess of the FDIC insurance limit. The Company generally does not require collateral from its customers, but its credit extension and collection policies include analyzing the financial condition of potential customers, establishing credit limits, monitoring payments, and aggressively pursuing delinquent accounts. The Company maintains allowance for potential credit losses. Advertising The Company expenses advertising and promotional costs when incurred. Advertising and promotional expenses for the years ended December 31, 2019 and 2018 amounted to $736,656 and $269,550, respectively. Goodwill Goodwill represents the excess of purchase price over the fair value of net assets. The Company accounts for goodwill in accordance with the provisions of FASB Accounting Standards Update (ASU) 2014-02, Intangibles – Goodwill and Other (Topic 350) Accounting for Goodwill. In accordance with FASB ASC Topic 350 for Intangibles – Goodwill and Other, goodwill is not amortized but is reviewed for potential impairment on an annual basis, or if events or circumstances indicate a potential impairment, at the reporting unit level. The Company's review for impairment includes an assessment of qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its´ carrying value, including goodwill. If it is determined that it is more likely than not that the fair value of a reporting unit is less than its´ carrying value, including goodwill, the first step of the two-step quantitative goodwill impairment test is performed, which compares the fair value of the reporting unit with its´ carrying amounts, including goodwill. If the fair value of the reporting unit exceeds its´ carrying amount, goodwill of the reporting unit is considered not impaired. However, if the carrying amount of the reporting unit exceeds its fair value, additional procedures must be performed. That additional procedure compares the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill. An impairment loss is recorded to the extent that the carrying amount of goodwill exceeds its implied fair value. Earnings (Loss) Per Share The Company computes net earnings (loss) per share under Accounting Standards Codification subtopic 260-10, "Earnings Per Share" ("ASC 260-10"). Basic earnings or loss per share ("EPS") is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income (loss) by the weighted-average of all potentially dilutive shares of common stock that were outstanding during the periods presented. The treasury stock method is used in calculating diluted EPS for potentially dilutive stock options and share purchase warrants, which assumes that any proceeds received from the exercise of in-the-money stock options and share purchase warrants, would be used to purchase common shares at the average market price for the period. Stock Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation-Stock Compensation The Black-Scholes option pricing model requires subjective assumptions, including future stock price volatility and expected time to exercise, which greatly affect the calculated values. The expected term of options granted is derived from historical data on employee exercises and post-vesting employment termination behavior. The risk-free rate selected to value any particular grant is based on the U.S. Treasury rate that corresponds to the expected life of the grant effective as of the date of the grant. The expected volatility is based on the historical volatility of the Company's stock price. These factors could change in the future, affecting the determination of stock-based compensation expense in future periods.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2019
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	3. RECENT ACCOUNTING PRONOUNCEMENTS From time to time, the Financial Accounting Standards Board ("FASB") or other standard setting bodies issue new accounting pronouncements. Updates to the FASB Accounting Standards Codification are communicated through issuance of an Accounting Standards Update ("ASU"). We have implemented all new accounting pronouncements that are in effect and that may impact our financial statements. We have evaluated recently issued accounting pronouncements and determined that there is no material impact on our financial position or results of operations. Recently Adopted Accounting Pronouncements During the first quarter of 2019, the Company adopted the Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) 2016-02, Leases Leases Leases On January 1, 2019, the Company also adopted ASU 2018-07, "Improvements to Nonemployee Share-Based Payment Accounting." ASU 2018-07 more closely aligns the accounting for employee and nonemployee share-based payments. The amendment is effective commencing in 2019 with early adoption permitted. The adoption of this new guidance did not have a material impact on our Financial Statements. In August 2018, the SEC adopted amendments to certain disclosure requirements in Securities Act Release No. 33-10532, Disclosure Update and Simplification. These amendments eliminate, modify, or integrate into other SEC requirements certain disclosure rules. Among the amendments is the requirement to present an analysis of changes in stockholders' equity in the interim financial statements included in Quarterly Reports on Form 10-Q. The analysis, which can be presented as a footnote or separate statement, is required for the current and comparative quarter and year-to-date interim periods. The amendments are effective for all filings made on or after November 5, 2018. The Company adopted these amendments in its Quarterly Report on Form 10-Q for the quarter ended September 30, 2019. In January 2016, the FASB issued ASU 2016-01, Financial Instruments-Overall: Recognition and Measurement of Financial Assets and Financial Liabilities On August 28, 2017, the FASB issued ASU 2017-12, "Derivatives and Hedging," which better aligns risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. The amendments expand and refine hedge accounting for both nonfinancial and financial risk components and in some situations better align the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. The new standard was effective for the Company as of January 1, 2019. The adoption of this new standard on January 1, 2019 did not have any impact on our consolidated financial statements and footnote disclosures. Recently Issued Accounting Pronouncements – Pending Adoption In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	4. PROPERTY AND EQUIPMENT Property and equipment at December 31, 2019 and 2018 consists of the following: December 31, 2019 2018 Vehicle $ 1,148,993 $ 535,857 Leasehold improvements 884,685 441,725 Furniture, fixtures and equipment 2,858,777 1,417,061 4,892,455 2,394,643 Accumulated depreciation and amortization (1,551,839 ) (573,822 ) Property and equipment, net $ 3,340,616 $ 1,820,821 Depreciation expense was $1,046,328 and $350,415 for the years ended December 31, 2019 and 2018, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	5. INCOME TAXES On December 22, 2017, the U.S. President signed into law H.R.1, formerly known as the Tax Cuts and Jobs Act (the "Tax Legislation"). The Tax Legislation significantly revised the U.S. tax code by, (i) lowering the U.S federal statutory income tax rate from 35% to 21%, (ii) implementing a territorial tax system, (iii) imposing a one-time transition tax on deemed repatriated earnings of foreign subsidiaries ("Transition Tax"), (iv) requiring a current inclusion of global intangible low taxed income ("GILTI") of certain earnings of controlled foreign corporations in U.S. federal taxable income, (v) creating the base erosion anti-abuse tax ("BEAT") regime, (vi) implementing bonus depreciation that will allow for full expensing of qualified property, and (vii) limiting deductibility of interest and executive compensation expense, among other changes. The Company has computed its 2018 current tax benefit using the U.S. federal statutory rates of 21% while it has computed its deferred tax expense using the new statutory rate effective on January 1, 2018 of 21%. Other provisions of the new legislation that were not applicable to the Company until the year ended December 31, 2018 include, but are not limited to, limiting deductibility of interest and executive compensation expense. These additional items have been considered in our income tax provision for the year ended December 31, 2019 and the impact was not material to the overall financial statements. The provision (benefit) for income taxes for the years ended December 31, 2019 and 2018 consisted of the following: Year Ended Year Ended December 31, December 31, Income Tax Expense (benefit) Current federal tax expense Federal $ 479,000 $ -0- State -0- -0- Deferred tax (benefit) Federal $ (479,000 ) $ -0- State -0- -0- Total $ -0- $ -0- A summary of deferred tax assets and liabilities as of December 31, 2019 and 2018 is as follows: Year Ended Year Ended December 31, December 31, Deferred tax assets: Net operating losses 1,033,300 $ 2,165,100 Deferred right to use lease liabilities 1,671,700 - Stock based compensation 354,800 663,300 Amortization of debt discount - 346,400 Accruals, reserves and other 160,200 66,100 3,220,000 3,240,900 Deferred tax liabilities: Deferred right to use lease assets 1,678,300 - Accumulated depreciation and amortization $ 360,000 $ 358,000 2,038,300 358,000 Gross deferred tax asset 1,181,700 2,882,900 Valuation Allowance (1,181,700 ) (2,882,900 ) Deferred tax asset (liability), net $ 0 $ -0 As of December 31, 2019, the Company had approximately $4.7 million of operating loss carryforwards, which results in a Federal and State deferred tax asset of approximately $1.03 million, expiring in 2037 through 2038. We recorded a valuation allowance against all of our deferred tax assets as of both December 31, 2019, and December 31, 2018. We intend to continue maintaining a full valuation allowance on our deferred tax assets until there is sufficient evidence to support the reversal of all or some portion of these allowances. However, given our current earnings and anticipated future earnings, we believe that there is a reasonable possibility that within the next 12 months, sufficient positive evidence may become available to allow us to reach a conclusion that a significant portion of the valuation allowance will no longer be needed. Release of the valuation allowance would result in the recognition of certain deferred tax assets and a decrease to income tax expense for the period the release is recorded. However, the exact timing and amount of the valuation allowance release are subject to change on the basis of the level of profitability that we are able to actually achieve The differences between the U.S. Federal statutory income tax rate and the Company's effective tax rate were as follows for the years ended December 31, 2019 and 2018: Years Ended December 31, 2019 2018 Federal statutory tax rate 21 % 21 % State and local income taxes (net of federal tax benefit) - - 21 % 21 Valuation allowance (21 ) (21 ) 0 % 0 %

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
LONG-TERM DEBT	6. LONG-TERM DEBT December 31, 2019 2018 Long term debt is as follows: Hitachi Capital, interest at 8.0% per annum, payable in monthly installments of $631.13 beginning September 2015 through August 2019, secured by delivery equipment with a book value of $24,910 - 3,211 Wells Fargo Equipment Finance, interest at 3.5% per annum, payable in monthly installments of $518.96 beginning April 2016 through March 2021, secured by warehouse equipment with a book value of $25,437 7,109 12,976 Notes payable issued in connection with seller financing of assets acquired, interest at 1%, payable in 24 installments of $24,996, due February 2020 24,997 350,000 Notes payable issued in connection with seller financing of assets acquired, interest at 1%, payable in 12 installments of $6,003, due September 2019 - 54,000 Notes payable issued in connection with seller financing of assets acquired, interest at 8.125%, payable in 60 installments of $8,440, due August 2023 320,204 392,252 $ 352,310 $ 812,439 Less Current Maturities (110,231 ) (436,813 ) Total Long-Term Debt $ 242,079 $ 375,626 Debt maturities as of December 31, 2019 are as follows: 2020 $ 110,231 2021 84,714 2022 91,860 2023 65,505 $ 352,310 Interest expense for the years ended December 31, 2019 and 2018 was $45,191 and $23,565, respectively.

Leases

Leases	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
LEASES	7. LEASES We determine if a contract contains a lease at inception. Our material operating leases consist of retail and warehouse locations as well as office space. Our leases generally have remaining terms of 1- 5 years, most of which include options to extend the leases for additional 3 to 5 year periods. Generally, the lease term is the minimum of the noncancelable period of the lease or the lease term inclusive of reasonably certain renewal periods. Operating lease assets and liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments not yet paid. Operating lease assets represent our right to use an underlying asset and are based upon the operating lease liabilities adjusted for prepayments or accrued lease payments, initial direct costs, lease incentives, and impairment of operating lease assets. To determine the present value of lease payments not yet paid, we estimate incremental secured borrowing rates corresponding to the maturities of the leases. Our leases typically contain rent escalations over the lease term. We recognize expense for these leases on a straight-line basis over the lease term. We elected this expedient to account for lease and non-lease components as a single component for our entire population of operating lease assets. We have elected the short-term lease recognition exemption for all applicable classes of underlying assets. Short-term disclosures include only those leases with a term greater than one month and 12 months or less, and expense is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less, that do not include an option to purchase the underlying asset that we are reasonably certain to exercise, are not recorded on the balance sheet. December 31, 2019 Right to use assets, operating lease assets $ 7,628,591 Current lease liability $ 1,836,700 Non-current lease liability 5,807,266 $ 7,643,966 December 31, 2019 Weighted average remaining lease term 3.9 years Weighted average discount rate 7.6 % Operating lease assets obtained for operating lease liabilities $ 3,050,164 Maturities of lease liabilities 2020 $ 2,496,070 2021 2,525,468 2022 2,078,123 2023 1,596,229, 2024 813,984 2025 654,160 2026 352,955 2027 152,637 Total lease payments 10,669,626 Less: Imputed interest (3,025,660 ) Lease Liability at December 31, 2019 $ 7,643,966

Convertible Debt

Convertible Debt	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
CONVERTIBLE DEBT	8. CONVERTIBLE DEBT On January 12, 2018, the Company completed a private placement of a total of 36 units of the Company's securities at the price of $250,000 per unit pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended (the "Securities Act") and Rule 506 of Regulation D promulgated thereunder. Each unit consisted of (i) a .1% unsecured convertible promissory note of the principal amount of $250,000, and (ii) a 3-year warrant entitling the holder to purchase 37,500 shares of the Company's common stock, par value $.001 per share, at a price of $.01 per share or through cashless exercise. The convertible debt has a maturity date of January 12, 2021 and the principal balance and any accrued interest is convertible by the holder at any time into Common Stock of the Company at conversion price of $3.00 a share. Principal due and interest accrued on the notes will automatically convert into shares of Common Stock, at the conversion price, if at any time during the term of the notes, commencing twelve (12) months from the date of issuance, the Common Stock trades minimum daily volume of at least 50,000 shares for twenty (20) consecutive days with a volume weighted average price of at least $4.00 per share. In relation to this transaction, the Company recorded a debt discount of $4,239,000 related to the fair market value of warrants issued as noted above. The debt discount, which was based on an imputed interest rate, is being amortized on a straight-line basis over the life of the convertible debt. During the year ended December 31, 2019, convertible debt and accrued interest of $2,405,269, net of unamortized debt discount of $674,581, was converted into 1,258,608 shares of common stock at the conversion rate of $3.00 per share. During the year ended December 31, 2018, convertible debt and accrued interest of $5,927,677, net of unamortized debt discount of $2,305,746, was converted into 2,013,294 shares of common stock at the conversion rate of $3.00 per share. December 31, 2019 2018 Convertible debt $ - $ 3,075,000 Remaining unamortized debt discount and debt issue costs - (1,030,887 Convertible debt, net of debt discount and debt issue costs $ - $ 2,044,113 Amortization of debt discount for the years ended December 31, 2019 and 2018 was $356,306 and $998,601, respectively. At December 31, 2019 and 2018 there were 131,250 and 536,250 warrants outstanding, respectively, related to the issuance of convertible debt.

Share Based Payments and Stock

Share Based Payments and Stock Options	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
SHARE BASED PAYMENTS AND STOCK OPTIONS	9. SHARE BASED PAYMENTS AND STOCK OPTIONS On March 6, 2014, the Company's Board of Directors (the "Board") approved the 2014 Equity Incentive Plan ("2014 Plan) pursuant to which the Company may grant incentive, non-statutory options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units and other stock or cash awards to employees, nonemployee members of our Board, consultants and other independent advisors who provide services to the Company. The maximum shares of common stock which may be issued over the term of the plan shall not exceed 2,500,000 shares. Awards under this plan are made by the Board or a committee designated by the Board. Options under the plan are to be issued at the market price of the stock on the day of the grant except to those issued to holders of 10% or more of the Company's common stock which is required to be issued at a price not less than 110% of the fair market value on the day of the grant. Each option is exercisable at such time or times, during such period and for such numbers of shares shall be determined by the plan administrator. No option may be exercisable for more than ten years (five years in the case of an incentive stock option granted to a 10% stockholder) from the date of grant. On January 7, 2018, the Board adopted the 2018 Equity Compensation Plan (the "2018 Plan") and on April 20, 2018, the shareholders approved the 2018 Plan. On February 7, 2020, the Board approved the amendment and restatement of the 2018 Plan to increase the number of shares issuable thereunder from 2,500,000 to 5,000,000, which amendment is pending shareholder approval. The 2018 Plan will be administered by the Board. The Board may grant options to purchase shares of Common Stock, stock appreciation rights, restricted stock units, restricted or unrestricted shares of Common Stock, performance shares, performance units, other cash-based awards and other stock-based awards. The Board also has broad authority to determine the terms and conditions of each option or other kind of equity award, adopt, amend and rescind rules and regulations for the administration of the 2018 Plan and amend or modify outstanding options, grants and awards. No options, stock purchase rights or awards may be made under the 2018 Plan on or after the ten-year anniversary of the adoption of the 2018 Plan by the Board, but the 2018 Plan will continue thereafter while previously granted options, stock appreciation rights or awards remain subject to the 2018 Plan. The maximum shares of Common Stock which may be issued over the term of the plan, as amended shall not exceed 5,000,000 shares. Options granted under the 2018 Plan may be either "incentive stock options" that are intended to meet the requirements of Section 422 of the Internal Revenue Code of 1986, as amended (the "Code") or "nonstatutory stock options" that do not meet the requirements of Section 422 of the Code. The Board will determine the exercise price of options granted under the 2018 Plan. The exercise price of stock options may not be less than the fair market value, on the date of grant, per share of our Common Stock issuable upon exercise of the option (or 110% of fair market value in the case of incentive options granted to a ten-percent stockholder). No option may be exercisable for more than ten years (five years in the case of an incentive stock option granted to a 10% stockholder) from the date of grant. Awards issued under the 2014 Plan as of December 31, 2019 are summarized below: 2019 Total Shares available for issuance pursuant to the 2014 Plan 2,500,000 Options outstanding, December 31 2019 (995,500 ) Total options exercised under 2014 Plan (1,118,333 ) Total shares issued pursuant to the 2014 Plan (375,000 ) Awards available for issuance under the 2014 Plan, December 31, 2019 11,167 Awards issued under the 2018 Plan as of December 31, 2019 are summarized below: 2019 Total Shares available for issuance pursuant to the 2018 Plan, prior to amendment 2,500,000 Options outstanding, December 31 2019 (281,500 ) Total options exercised under 2018 Plan - Total shares issued pursuant to the 2018 Plan (9,500 ) Awards available for issuance under the 2018 Plan, December 31, 2019 2,209,000 2019 2018 Expected volatility 87.8%-92.7 % 72.91%-90.81 % Expected dividends None None Expected term 2-5 years 2.5 years Risk-free rate 1.64 % 1.64 % The table below summarizes all the options granted by the Company during years ended December 31, 2019 and 2018: Options Shares Weighted- Weighted- Average Remaining Contractual Term Weighted- Outstanding at January 1, 2018 2,622,000 $ .99 $ .32 Granted 386,500 $ 3.21 $ 1.91 Exercised (1,068,333 ) $ .67 $ .12 Forfeited or expired (124,667 ) $ .76 $ .16 Outstanding at December 31, 2018 1,815,500 $ 1.66 2.65 years $ .78 Vested and exercisable at December 31 2018 1,393,831 $ 1.39 2.22 years Outstanding at January 1, 2019 1,815,500 $ 1.66 2.65 years $ .78 Granted 1,380,000 $ 3.25 $ 2.18 Exercised (667,500 ) $ .72 $ .16 Forfeited or expired (11,667 ) $ 3.05 $ 1.63 Outstanding at December 31, 2019 2,516,333 $ 2.78 3.81 years $ 1.71 Vested and exercisable at December 31, 2019 1,346,333 $ 2.35 3.25 years $ 1.32 Share-based payment expense to officers, directors and employees and the years ended December 31, 2019 and 2018 was approximately $2,223,100 and $901,900, respectively. Expense related to issuance of shares, options and warrants to consultants for the years ended December 31, 2019 and 2018 was approximately $267,400 and $501,800, respectively.

Stock Purchase Warrants

Stock Purchase Warrants	12 Months Ended
	Dec. 31, 2019
Warrants and Rights Note Disclosure [Abstract]
STOCK PURCHASE WARRANTS	10 . STOCK PURCHASE WARRANTS A summary of the status of the Company's outstanding stock warrants as of December 31, 2019 is as follows: Weighted Average Exercise Outstanding January 1, 2018 3,605,728 $ 1.84 Granted/issued 1,916,500 $ 1.01 Exercised (2,242,728 ) $ 1.16 Forfeited - Outstanding December 31, 2018 3,279,500 $ 1.94 Granted/issued 2,061,629 $ 3.50 Exercised (1,643,610 ) $ .79 Forfeited - Outstanding December 31, 2019 3,697,519 $ 3.25

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
STOCKHOLDERS' EQUITY	11. STOCKHOLDERS' EQUITY Common Stock The Company's current Certificate of Incorporation authorizes it to issue 100,000,000 shares of common stock, par value $0.001 per share. As of December 31, 2019, and 2018, there were 36,876,305 and 27,948,609 shares of common stock issued and outstanding, respectively. 2019 During the year ended December 31, 2019, the Company sold 4,123,254 shares of common stock for net proceeds of $12,643,634. During the year ended December 31, 2019, the Company issued 1,757,913 shares of common stock upon exercise of warrants resulting in proceeds to the Company of $1,299,899. During the year ended December 31, 2019, the Company issued 515,868 shares of common stock upon exercise of 667,500 options resulting in proceeds to the Company of $6,000. Of the total options exercised, 657,500 options we exercised in a cashless option exercise. During the year ended December 31, 2019, the Company issued 1,258,608 shares of common stock upon conversion of convertible debt and accrued interest. (See Note 7) During the year ended December 31, 2019, the Company issued 969,553 shares of common stock in connection with business combinations. (See Note 14) During the year ended December 31, 2019, the Company issued 152,500 shares of common stock to employees valued at $452,766, issued 100,000 shares of common stock to employees for accrued employee awards valued at $210,200 and 50,000 shares of common stock to consultants valued at $96,000. 2018 During the year ended December 31, 2018, the Company sold 3,333,333 shares of common stock for net proceeds of $9,959,877. During the year ended December 31, 2018, the Company issued 3,076,461 shares of common stock upon exercise of 3,056,478 warrants resulting in proceeds to the Company of $2,593,694. During the year ended December 31, 2018, the Company issued 995,186 shares of common stock upon exercise of 1,068,333 options resulting in proceeds to the Company of $321,701. During the year ended December 31, 2018, the Company issued 2,013,294 shares of common stock upon conversion of convertible debt and accrued interest. (See Note 7) During the year ended December 31, 2018, the Company issued 1,550,000 shares of common stock in connection with business combinations. (See Note 14) During the year ended December 31, 2018, the Company issued 123,500 shares of common stock to employees valued at $463,922 and issued 10,000 shares of common stock to consultants valued at $45,001.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
EARNINGS PER SHARE	12. EARNINGS PER SHARE Basic net income (loss) per share is computed by dividing net income (loss) attributable to common shareholders by the weighted average number of common shares outstanding. Diluted net income (loss) per share is computed by dividing net income (loss) attributable to common shareholders by the weighted average number of common shares outstanding plus the number of common shares that would be issued assuming exercise or conversion of all potentially dilutive common shares. Potentially dilutive securities are excluded from the calculation when their effect would be antidilutive. For the year ended December 31, 2018 all potentially dilutive securities have been excluded from the diluted share calculations as they were anti-dilutive as a result of the net loss incurred. Accordingly, basic shares equal diluted shares for the year ended December 31, 2018. Potentially dilutive securities were comprised of the following: December 31, December 31, Warrants 3,697,519 3,279,500 Convertible debt warrants 131,250 536,250 Options 2,516,333 1,815,500 Total 6,345,102 5,631,250 The following table sets forth the composition of the weighted average shares (denominator) used in the basic and dilutive earnings per share computation for the years ended December 31, 2019 and 2018. December 31, December 31, Net income (loss) $ 1,878,804 $ (5,073,755 ) Weighted average shares outstanding, basic 32,883,594 23,492,650 Effect of dilutive common stock equivalents 6,345,102 - Adjusted weighted average shares outstanding, dilutive 39,228,696 23,492,650 Basic net income (loss) per share $ .06 $ (.22 ) Dilutive net income (loss) per share $ .05 $ (.22 )

Vendor Concentrations

Vendor Concentrations	12 Months Ended
	Dec. 31, 2019
Risks and Uncertainties [Abstract]
VENDOR CONCENTRATIONS	13. VENDOR CONCENTRATIONS As of December 31, 2019, and 2018, two suppliers represent 51% and 56% of our purchases, respectively. Although the Company expects to maintain relationships with these vendors, the loss of either supplier would not have a material adverse impact on our business, because both suppliers provide the same products.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
ACQUISITIONS	14. ACQUISITIONS The Company accounts for acquisitions in accordance with ASC 805 "Business Combinations." Assets acquired and liabilities assumed are recorded in the accompanying consolidated balance sheets at their estimated fair values, as of the acquisition date. For all acquisitions, the preliminary allocation of the purchase price was based upon a preliminary valuation, and the Company's estimates and assumptions are subject to change within the measurement period as valuations are finalized. The Company has not made any adjustments to the preliminary valuations. The table below represents the allocation of the preliminary purchase price to the acquired net assets during the year ended December 31, 2019. Grow Grand Green Chlorophyll Reno Palm Total Inventory $ 553,900 $ 1,453,100 $ 1,038,600 $ 1,441,000 $ 238,000 $ 465,500 $ 5,190,100 Prepaids and other current assets - 14,100 22,000 - 36,100 Furniture and equipment 35,000 50,000 100,000 100,000 25,000 25,000 335,000 Goodwill 696,900 2,376,900 2,305,900 2,596,100 516,300 554,000 9,046,100 Total $ 1,285,800 $ 3,880,000 $ 3,458,600 $ 4,159,100 $ 779,300 $ 1,044,500 $ 14,607,300 The table below represents the consideration paid for the net assets acquired in business combinations. Grow Grand Green Chlorophyll Reno Palm Total Cash $ 1,000,000 $ 2,350,000 $ 2,647,700 $ 3,659,100 $ 525,000 $ 800,000 $ 10,981,800 Common stock 285,800 1,530,000 810,900 500,000 254,300 244,500 3,625,500 Total $ 1,285,800 $ 3,880,000 $ 3,458,600 $ 4,159,100 $ 779,300 $ 1,044,500 $ 14,607,300 The following table discloses the date of the acquisitions noted above and the revenue and earnings included in the consolidated income statement from the date of acquisition to the period ended December 31, 2019. Grow Grand Green Chlorophyll Reno Palm Total Acquisition date 12/16/19 9/3/2019 5/14/2019 1/21/2019 2/11/2019 2/7/2019 Revenue $ 153,900 $ 2,412,700 $ 4,829,800 $ 6,030,500 $ 2,106,900 $ 3,075,300 $ 18,609,100 Earnings $ 6,400 $ 444,500 $ 998,700 $ 936,600 $ 366,742 $ 651,400 $ 3,404,342 The following represents the unaudited pro forma consolidated income statement as if the acquisitions had been included in the consolidated results of the Company for the year ended December 31, 2018. These unaudited pro forma results are presented for information purposes only and are not necessarily indicative of what the actual results of operations of the combined company would have been if the acquisition had occurred at the beginning of the earliest period presented, nor are they indicative of future results of operations. December 31, Revenue $ 59,650,900 Earnings $ (2,087,900 )

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	15. SUBSEQUENT EVENTS On February 26, 2020 the Company purchased the assets of Healthy Harvest LLC for $1,750,000 and 250,000 shares of the Company's common stock valued at $1,102,500. Healthy Harvest has been in business since 2011 and is the largest hydroponic operation in the Southeast region. On February 7, 2020, the Board approved the amendment and restatement of the 2018 Plan to increase the number of shares issuable thereunder from 2,500,000 to 5,000,000, which amendment is pending shareholder approval.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The financial statements are prepared under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 105-10, Generally Accepted Accounting Principles The consolidated financial statements include the Company and its wholly-owned subsidiaries. All intercompany balances and transactions are eliminated in consolidation.
Reclassifications	Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net income (loss).
Use of Estimates	Use of Estimates Management uses estimates and assumptions in preparing these consolidated financial statements in accordance with generally accepted accounting principles. These estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported revenues and expenses during the reporting period. Actual results could vary from the estimates that were used.
Segment Reporting	Segment Reporting Management makes significant operating decisions based upon the analysis of the entire Company and financial performance is evaluated on a company-wide basis. Accordingly, the various products sold are aggregated into one reportable operating segment as under guidance in the Financial Accounting Standards Board (the "FASB") Accounting Standards Codification ("ASC or codification") Topic 280 for segment reporting.
Revenue Recognition	Revenue Recognition The Company recognizes revenue, net of estimated returns and sales tax, at the time the customer takes possession of merchandise or receives services. When the Company receives payment from customers before the customer has taken possession of the merchandise or the service has been performed, the amount received is recorded as Deferred Revenue in the accompanying Consolidated Balance Sheets until the sale or service is complete.
Vendor Allowances	Vendor Allowances Vendor allowances primarily consist of volume rebates that are earned as a result of attaining certain purchase levels. These vendor allowances are accrued as earned, with those allowances received as a result of attaining certain purchase levels accrued over the incentive period based on estimates of purchases. Volume rebates, when earned, are recorded as a reduction in Cost of Sales.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. The Company's cash equivalents are carried at fair market value and consist primarily of money market funds.
Accounts Receivable	Accounts Receivable Accounts receivable are stated at the amount the Company expects to collect from balances outstanding at year-end, based on the Company's assessment of the credit history with customers having outstanding balances and current relationships with them. A reserve for uncollectable receivables is established when collection of amounts due is deemed improbable. Indicators of improbable collection include client bankruptcy, client litigation, client cash flow difficulties or ongoing service or billing disputes. Credit is generally extended on a short-term basis thus receivables do not bear interest. At December 31, 2019 and 2018, the Company established an allowance for doubtful accounts of $291,372 and $133,288, respectively.
Inventory	Inventory Inventory consists primarily of gardening supplies and materials and is recorded at the lower of cost (first-in, first-out method) or market. The company periodically reviews the value of items in inventory and provides write-downs or write-offs of inventory based on its assessment of market conditions. Write-downs and write-offs are charged to cost of goods sold.
Property and Equipment	Property and Equipment Property and equipment are carried at cost. Leasehold Improvements are amortized using the straight-line method over the original term of the lease or the useful life of the improvement, whichever is shorter. Renewals and betterment that materially extend the life of the asset are capitalized. Expenditures for maintenance and repairs are charged against operations. Depreciation of property and equipment is provided on the straight-line method for financial reporting purposes at rates based on the following estimated useful lives: Estimated Lives Vehicle 5 years Furniture and fixtures 5-7 years Computers and equipment 3-5 years Leasehold improvements 10 years not to exceed lease term
Leases	Leases We assess whether an arrangement is a lease at inception. Leases with an initial term of 12 months or less are not recorded on the balance sheet. We have elected the practical expedient to not separate lease and non-lease components for all assets. Operating lease assets and operating lease liabilities are calculated based on the present value of the future minimum lease payments over the lease term at the lease start date. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the lease start date in determining the present value of future payments. The operating lease asset is increased by any lease payments made at or before the lease start date and reduced by lease incentives and initial direct costs incurred. The lease term includes options to renew or terminate the lease when it is reasonably certain that we will exercise that option. The exercise of lease renewal options is at our sole discretion. The depreciable life of lease assets and leasehold improvements are limited by the lease term. Lease expense for operating leases is recognized on a straight-line basis over the lease term.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of certain of our financial instruments including cash and cash equivalents, accounts receivable, prepaid assets, employee advances, accounts payable, customer deposits, payroll and payroll tax liabilities, sales tax payable and notes payable approximate their carrying amounts because of the short-term maturity of these instruments.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with FASB ASC 740, Income Taxes, which requires the recognition of deferred income taxes for differences between the basis of assets and liabilities for financial statement and income tax purposes. The differences relate principally to depreciation of property and equipment, reserve for obsolete inventory and bad debt. Deferred tax assets and liabilities represent the future tax consequence for those differences, which will either be deductible or taxable when the assets and liabilities are recovered or settled. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. Valuation allowances are established to reduce deferred tax assets to the amount expected to be realized. The Company adopted the provisions of FASB ASC 740-10-25, which prescribes a recognition threshold and measurement attribute for the recognition and measurement of tax positions taken or expected to be taken in income tax returns. FASB ASC 740-10-25 also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, and accounting for interest and penalties associated with tax positions. The Company's tax returns are subject to tax examinations by U.S. federal and state authorities until respective statute of limitation. Currently, the 2018, 2017, and 2016 tax years are open and subject to examination by taxing authorities. However, the Company is not currently under audit nor has the Company been contacted by any of the taxing authorities. The Company does not have any accruals for uncertain tax positions as of December 31, 2019. It is not anticipated that unrecognized tax benefits would significantly increase or decrease within 12 months of the reporting date.
Concentration of Risk	Concentration of Risk Financial instruments that potentially expose us to concentrations of risk consist primarily of cash and cash equivalents and accounts receivable, which are generally not collateralized. Our policy is to place our cash and cash equivalents with high quality financial institutions, in order to limit the amount of credit exposure. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (FDIC), up to $250,000. At December 31, 2019 and 2018, the Company had $11,229,444 and $12,962,958, respectively, in excess of the FDIC insurance limit. The Company generally does not require collateral from its customers, but its credit extension and collection policies include analyzing the financial condition of potential customers, establishing credit limits, monitoring payments, and aggressively pursuing delinquent accounts. The Company maintains allowance for potential credit losses.
Advertising	Advertising The Company expenses advertising and promotional costs when incurred. Advertising and promotional expenses for the years ended December 31, 2019 and 2018 amounted to $736,656 and $269,550, respectively.
Goodwill	Goodwill Goodwill represents the excess of purchase price over the fair value of net assets. The Company accounts for goodwill in accordance with the provisions of FASB Accounting Standards Update (ASU) 2014-02, Intangibles – Goodwill and Other (Topic 350) Accounting for Goodwill. In accordance with FASB ASC Topic 350 for Intangibles – Goodwill and Other, goodwill is not amortized but is reviewed for potential impairment on an annual basis, or if events or circumstances indicate a potential impairment, at the reporting unit level. The Company's review for impairment includes an assessment of qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its´ carrying value, including goodwill. If it is determined that it is more likely than not that the fair value of a reporting unit is less than its´ carrying value, including goodwill, the first step of the two-step quantitative goodwill impairment test is performed, which compares the fair value of the reporting unit with its´ carrying amounts, including goodwill. If the fair value of the reporting unit exceeds its´ carrying amount, goodwill of the reporting unit is considered not impaired. However, if the carrying amount of the reporting unit exceeds its fair value, additional procedures must be performed. That additional procedure compares the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill. An impairment loss is recorded to the extent that the carrying amount of goodwill exceeds its implied fair value.
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company computes net earnings (loss) per share under Accounting Standards Codification subtopic 260-10, "Earnings Per Share" ("ASC 260-10"). Basic earnings or loss per share ("EPS") is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income (loss) by the weighted-average of all potentially dilutive shares of common stock that were outstanding during the periods presented. The treasury stock method is used in calculating diluted EPS for potentially dilutive stock options and share purchase warrants, which assumes that any proceeds received from the exercise of in-the-money stock options and share purchase warrants, would be used to purchase common shares at the average market price for the period.
Stock Based Compensation	Stock Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation-Stock Compensation The Black-Scholes option pricing model requires subjective assumptions, including future stock price volatility and expected time to exercise, which greatly affect the calculated values. The expected term of options granted is derived from historical data on employee exercises and post-vesting employment termination behavior. The risk-free rate selected to value any particular grant is based on the U.S. Treasury rate that corresponds to the expected life of the grant effective as of the date of the grant. The expected volatility is based on the historical volatility of the Company's stock price. These factors could change in the future, affecting the determination of stock-based compensation expense in future periods.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of useful lives for property and equipment	Estimated Lives Vehicle 5 years Furniture and fixtures 5-7 years Computers and equipment 3-5 years Leasehold improvements 10 years not to exceed lease term

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	December 31, 2019 2018 Vehicle $ 1,148,993 $ 535,857 Leasehold improvements 884,685 441,725 Furniture, fixtures and equipment 2,858,777 1,417,061 4,892,455 2,394,643 Accumulated depreciation (1,551,839 ) (573,822 ) Property and equipment, net $ 3,340,616 $ 1,820,821

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of consolidated provision for income taxes	Year Ended Year Ended December 31, December 31, Income Tax Expense (benefit) Current federal tax expense Federal $ 479,000 $ -0- State -0- -0- Deferred tax (benefit) Federal $ (479,000 ) $ -0- State -0- -0- Total $ -0- $ -0-
Schedule of deferred tax assets and liabilities	Year Ended Year Ended December 31, December 31, Deferred tax assets: Net operating losses 1,033,300 $ 2,165,100 Deferred right to use lease liabilities 1,671,700 - Stock based compensation 354,800 663,300 Amortization of debt discount - 346,400 Accruals, reserves and other 160,200 66,100 3,220,000 3,240,900 Deferred tax liabilities: Deferred right to use lease assets 1,678,300 - Accumulated depreciation and amortization $ 360,000 $ 358,000 2,038,300 358,000 Gross deferred tax asset 1,181,700 2,882,900 Valuation Allowance (1,181,700 ) (2,882,900 ) Deferred tax asset (liability), net $ 0 $ -0
Schedule of U.S. Federal statutory income tax rate	Years Ended December 31, 2019 2018 Federal statutory tax rate 21 % 21 % State and local income taxes (net of federal tax benefit) - - 21 % 21 Valuation allowance (21 ) (21 ) 0 % 0 %

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of long-term debt	December 31, 2019 2018 Long term debt is as follows: Hitachi Capital, interest at 8.0% per annum, payable in monthly installments of $631.13 beginning September 2015 through August 2019, secured by delivery equipment with a book value of $24,910 - 3,211 Wells Fargo Equipment Finance, interest at 3.5% per annum, payable in monthly installments of $518.96 beginning April 2016 through March 2021, secured by warehouse equipment with a book value of $25,437 7,109 12,976 Notes payable issued in connection with seller financing of assets acquired, interest at 1%, payable in 24 installments of $24,996, due February 2020 24,997 350,000 Notes payable issued in connection with seller financing of assets acquired, interest at 1%, payable in 12 installments of $6,003, due September 2019 - 54,000 Notes payable issued in connection with seller financing of assets acquired, interest at 8.125%, payable in 60 installments of $8,440, due August 2023 320,204 392,252 $ 352,310 $ 812,439 Less Current Maturities (110,231 ) (436,813 ) Total Long-Term Debt $ 242,079 $ 375,626
Schedule of expected debt maturities	Debt maturities as of December 31, 2019 are as follows: 2020 $ 110,231 2021 84,714 2022 91,860 2023 65,505 $ 352,310

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Schedule of lease balances within our condensed consolidated balance sheet	December 31, 2019 Right to use assets, operating lease assets $ 7,628,591 Current lease liability $ 1,836,700 Non-current lease liability 5,807,266 $ 7,643,966
Schedule of other information related to leases	December 31, 2019 Weighted average remaining lease term 3.9 years Weighted average discount rate 7.6 % Operating lease assets obtained for operating lease liabilities $ 3,050,164
Schedule of future minimum rental payments	Maturities of lease liabilities 2020 $ 2,496,070 2021 2,525,468 2022 2,078,123 2023 1,596,229, 2024 813,984 2025 654,160 2026 352,955 2027 152,637 Total lease payments 10,669,626 Less: Imputed interest (3,025,660 ) Lease Liability at December 31, 2019 $ 7,643,966

Convertible Debt (Tables)

Convertible Debt (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of convertible debt	December 31, 2019 2018 Convertible debt $ - $ 3,075,000 Remaining unamortized debt discount and debt issue costs - (1,030,887 Convertible debt, net of debt discount and debt issue costs $ - $ 2,044,113

Share Based Payments and Stoc_2

Share Based Payments and Stock Options (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Schedule of stock options	Awards issued under the 2014 Plan as of December 31, 2019 are summarized below: 2019 Total Shares available for issuance pursuant to the 2014 Plan 2,500,000 Options outstanding, December 31 2019 (995,500 ) Total options exercised under 2014 Plan (1,118,333 ) Total shares issued pursuant to the 2014 Plan (375,000 ) Awards available for issuance under the 2014 Plan, December 31, 2019 11,167 2019 Total Shares available for issuance pursuant to the 2018 Plan, prior to amendment 2,500,000 Options outstanding, December 31 2019 (281,500 ) Total options exercised under 2018 Plan - Total shares issued pursuant to the 2018 Plan (9,500 ) Awards available for issuance under the 2018 Plan, December 31, 2019 2,209,000
Schedule of share-based payment expense and new shares issued	2019 2018 Expected volatility 87.8%-92.7 % 72.91%-90.81 % Expected dividends None None Expected term 2-5 years 2.5 years Risk-free rate 1.64 % 1.64 %
Schedule of option outstanding	Options Shares Weighted- Weighted- Average Remaining Contractual Term Weighted- Outstanding at January 1, 2018 2,622,000 $ .99 $ .32 Granted 386,500 $ 3.21 $ 1.91 Exercised (1,068,333 ) $ .67 $ .12 Forfeited or expired (124,667 ) $ .76 $ .16 Outstanding at December 31, 2018 1,815,500 $ 1.66 2.65 years $ .78 Vested and exercisable at December 31 2018 1,393,831 $ 1.39 2.22 years Outstanding at January 1, 2019 1,815,500 $ 1.66 2.65 years $ .78 Granted 1,380,000 $ 3.25 $ 2.18 Exercised (667,500 ) $ .72 $ .16 Forfeited or expired (11,667 ) $ 3.05 $ 1.63 Outstanding at December 31, 2019 2,516,333 $ 2.78 3.81 years $ 1.71 Vested and exercisable at December 31, 2019 1,346,333 $ 2.35 3.25 years $ 1.32

Stock Purchase Warrants (Tables

Stock Purchase Warrants (Tables)	12 Months Ended
	Dec. 31, 2019
Warrants and Rights Note Disclosure [Abstract]
Schedule of outstanding stock warrants	Weighted Average Exercise Outstanding January 1, 2018 3,605,728 $ 1.84 Granted/issued 1,916,500 $ 1.01 Exercised (2,242,728 ) $ 1.16 Forfeited - Outstanding December 31, 2018 3,279,500 $ 1.94 Granted/issued 2,061,629 $ 3.50 Exercised (1,643,610 ) $ .79 Forfeited - Outstanding December 31, 2019 3,697,519 $ 3.25

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Schedule of potentially dilutive securities	December 31, December 31, Warrants 3,697,519 3,279,500 Convertible debt warrants 131,250 536,250 Options 2,516,333 1,815,500 Total 6,345,102 5,631,250
Schedule of weighted average shares basic and dilutive earnings per share	December 31, December 31, Net income (loss) $ 1,878,804 $ (5,073,755 ) Weighted average shares outstanding, basic 32,883,594 23,492,650 Effect of dilutive common stock equivalents 6,345,102 - Adjusted weighted average shares outstanding, dilutive 39,228,696 23,492,650 Basic net income (loss) per share $ .06 $ (.22 ) Dilutive net income (loss) per share $ .05 $ (.22 )

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Schedule of purchase price	Grow Grand Green Chlorophyll Reno Palm Total Inventory $ 553,900 $ 1,453,100 $ 1,038,600 $ 1,441,000 $ 238,000 $ 465,500 $ 5,190,100 Prepaids and other current assets - 14,100 22,000 - 36,100 Furniture and equipment 35,000 50,000 100,000 100,000 25,000 25,000 335,000 Goodwill 696,900 2,376,900 2,305,900 2,596,100 516,300 554,000 9,046,100 Total $ 1,285,800 $ 3,880,000 $ 3,458,600 $ 4,159,100 $ 779,300 $ 1,044,500 $ 14,607,300 Grow Grand Green Chlorophyll Reno Palm Total Cash $ 1,000,000 $ 2,350,000 $ 2,647,700 $ 3,659,100 $ 525,000 $ 800,000 $ 10,981,800 Common stock 285,800 1,530,000 810,900 500,000 254,300 244,500 3,625,500 Total $ 1,285,800 $ 3,880,000 $ 3,458,600 $ 4,159,100 $ 779,300 $ 1,044,500 $ 14,607,300
Schedule of revenue and earnings included in consolidated income statement	Grow Grand Green Chlorophyll Reno Palm Total Acquisition date 12/16/19 9/3/2019 5/14/2019 1/21/2019 2/11/2019 2/7/2019 Revenue $ 153,900 $ 2,412,700 $ 4,829,800 $ 6,030,500 $ 2,106,900 $ 3,075,300 $ 18,609,100 Earnings $ 6,400 $ 444,500 $ 998,700 $ 936,600 $ 366,742 $ 651,400 $ 3,404,342
Schedule of proforma consolidated income statement	December 31, Revenue $ 59,650,900 Earnings $ (2,087,900 )

Nature of Operations (Details)

Nature of Operations (Details)	12 Months Ended
	Dec. 31, 2019Store
Nature of Operations (Textual)
Number of stores	27
Retail outlets, description	GrowGeneration is the largest chain of hydroponic garden centers in North America and is a leading marketer and distributor of nutrients, growing media, advanced indoor and greenhouse lighting, ventilation systems and accessories for hydroponic gardening. As of March 26, 2020, the Company owns and operates a chain of twenty seven (27) retail hydroponic/gardening stores, with five (5) located in the state of Colorado, four (4) in the state of California, four (4) in the state of Michigan, two (2) in the state of Nevada, one (1) in the state of Washington, one (1) in the state of Oregon, four (4) in the State of Oklahoma, one (1) in the state of Rhode Island, three (3) in Maine, (1) in Florida, one (1) distribution center in California and an online e-commerce store, GrowGen.Pro. In addition, we operate a warehouse out of Sacramento, CA. Our plan is to acquire, open and operate hydroponic/gardening stores and related businesses throughout the United States and Canada.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2019
Vehicle [Member]
Property and equipment, estimated lives	5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property and equipment, estimated lives	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Property and equipment, estimated lives	7 years
Computers and equipment [Member] | Minimum [Member]
Property and equipment, estimated lives	3 years
Computers and equipment [Member] | Maximum [Member]
Property and equipment, estimated lives	5 years
Leasehold Improvements [Member]
Property and equipment, estimated lives	10 years not to exceed lease term

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Summary of Significant Accounting Policies (Textual)
Unrecognized tax benefits period	12 months
Leases initial term	12 months
Allowance for doubtful accounts	$ 291,372	$ 133,288
Sales tax description	Accounts at each institution are insured by the Federal Deposit Insurance Corporation (FDIC), up to $250,000.
Amount excess of FDIC insurance limit	$ 11,229,444	12,962,958
Advertising and promotional expense	$ 736,656	$ 269,550

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Details) - USD ($)	Jan. 02, 2019	Dec. 31, 2019
Recent Accounting Pronouncements (Textual)
Leases initial term		12 months
Operating lease assets and liabilities	$ 3,200,000

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,892,455	$ 2,394,643
Accumulated depreciation and amortization	(1,551,839)	(573,822)
Property and equipment, net	3,340,616	1,820,821
Vehicle [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,148,993	535,857
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	884,685	441,725
Furniture, fixtures and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,858,777	$ 1,417,061

Property and Equipment (Detai_2

Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property and Equipment (Textual)
Depreciation expense	$ 1,046,328	$ 350,415

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Current federal tax expense
Federal	$ 479,000	$ 0
State	0	0
Deferred tax (benefit)
Federal	(479,000)	0
State	0	0
Total	$ 0	$ 0

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Net operating losses	$ 1,033,300	$ 2,165,100
Deferred right to use lease liabilities	1,671,700
Stock based compensation	354,800	663,300
Amortization of debt discount		346,400
Accruals, reserves and other	160,200	66,100
Total Deferred Tax Asset	3,220,000	3,240,900
Deferred tax liabilities:
Deferred right to use lease assets	1,678,300
Accumulated depreciation and amortization	360,000	358,000
Net deferred tax	2,038,300	358,000
Gross deferred tax asset	1,181,700	2,882,900
Valuation Allowance	(1,181,700)	(2,882,900)
Deferred tax asset (liability), net	$ 0	$ 0

Income Taxes (Details 2)

Income Taxes (Details 2)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Federal statutory tax rate	21.00%	21.00%
State and local income taxes (net of federal tax benefit)
Effective income tax rate reconciliation, percent, gross	21.00%	21.00%
Valuation allowance	(21.00%)	(21.00%)
Effective income tax rate reconciliation, percent	0.00%	0.00%

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 22, 2017
Income Taxes (Textual)
Operating loss carryforwards	$ 4,700,000
Federal and state deferred tax asset	$ 1,030,000
Description of net operating loss carryforwards dates	Expiring in 2037 through 2038.
Federal tax provision	21.00%	21.00%
Maximum [Member]
Income Taxes (Textual)
Federal tax provision			35.00%

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Long-Term Debt	$ 352,310	$ 812,439
Less Current Maturities	(110,231)	(436,813)
Total Long-Term Debt	242,079	375,626
Hitachi Capital [Member]
Debt Instrument [Line Items]
Long-Term Debt		3,211
Wells Fargo Equipment Finance [Member]
Debt Instrument [Line Items]
Long-Term Debt	7,109	12,976
Notes payable issued in connection with seller financing [Member]
Debt Instrument [Line Items]
Long-Term Debt	24,997	350,000
Notes payable issued in connection with seller financing one [Member]
Debt Instrument [Line Items]
Long-Term Debt		54,000
Notes payable issued in connection with seller financing two [Member]
Debt Instrument [Line Items]
Long-Term Debt	$ 320,204	$ 392,252

Long-Term Debt (Details 1)

Long-Term Debt (Details 1) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
2020	$ 110,231
2021	84,714
2022	91,860
2023	65,505
Total	$ 352,310	$ 812,439

Long-Term Debt (Details Textual

Long-Term Debt (Details Textual)	12 Months Ended
	Dec. 31, 2019USD ($)Installments	Dec. 31, 2018USD ($)
Long-Term Debt (Textual)
Interest expense	$ 45,191	$ 23,565
Hitachi Capital [Member]
Long-Term Debt (Textual)
Long term debt, monthly payment	$ 631.13
Long term debt maturity date, description	Beginning September 2015 through August 2019.
Long-term debt, book value	$ 24,910
Interest rate per annum	8.00%
Wells Fargo Equipment Finance [Member]
Long-Term Debt (Textual)
Long term debt, monthly payment	$ 518.96
Long term debt maturity date, description	Beginning April 2016 through March 2021.
Long-term debt, book value	$ 25,437
Interest rate per annum	3.50%
Notes payable issued in connection with seller financing [Member]
Long-Term Debt (Textual)
Long term debt, monthly payment	$ 24,996
Long term debt maturity date, description	Due February 2020.
Interest rate per annum	1.00%
Number of installments | Installments	24
Notes payable issued in connection with seller financing one [Member]
Long-Term Debt (Textual)
Long term debt, monthly payment	$ 6,003
Long term debt maturity date, description	Due September 2019.
Interest rate per annum	1.00%
Number of installments | Installments	12
Notes payable issued in connection with seller financing two [Member]
Long-Term Debt (Textual)
Long term debt, monthly payment	$ 8,440
Long term debt maturity date, description	Due August 2023.
Interest rate per annum	8.125%
Number of installments | Installments	60

Leases (Details)

Leases (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Right to use assets, operating lease assets	$ 7,628,591
Current lease liability	1,836,700
Non-current lease liability	5,807,266
Total	$ 7,643,966

Leases (Details 1)

Leases (Details 1)	12 Months Ended
	Dec. 31, 2019USD ($)
Leases [Abstract]
Weighted average remaining lease term	3 years 10 months 25 days
Weighted average discount rate	7.60%
Operating lease assets obtained for operating lease liabilities	$ 3,050,164

Leases (Details 2)

Leases (Details 2)	Dec. 31, 2019USD ($)
Maturities of lease liabilities
2020	$ 2,496,070
2021	2,525,468
2022	2,078,123
2023	1,596,229
2024	813,984
2025	654,160
2026	352,955
2027	152,637
Total lease payments	10,669,626
Less: Imputed interest	(3,025,660)
Lease Liability at December 31, 2019	$ 7,643,966

Leases (Details Textual)

Leases (Details Textual)	12 Months Ended
	Dec. 31, 2019
Leases (Textual)
Lease term, Description	Short-term disclosures include only those leases with a term greater than one month and 12 months or less, and expense is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less, that do not include an option to purchase the underlying asset that we are reasonably certain to exercise, are not recorded on the balance sheet.
Minimum [Member]
Leases (Textual)
Remaining leases terms	1 year
Extend the leases for additional terms	3 years
Maximum [Member]
Leases (Textual)
Remaining leases terms	5 years
Extend the leases for additional terms	5 years

Convertible Debt (Details)

Convertible Debt (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Convertible debt		$ 3,075,000
Remaining unamortized debt discount and debt issue costs		(1,030,887)
Convertible debt, net of debt discount and debt issue costs		$ 2,044,113

Convertible Debt (Details Textu

Convertible Debt (Details Textual) - USD ($)	Jan. 12, 2018	Dec. 31, 2019	Dec. 31, 2018
Convertible Debt (Textual)
Offering units of shares		152,500	123,500
Common stock, par value		$ 0.001	$ 0.001
Debt discount related to fair value of warrants		$ 4,239,000
Amortization of debt discount		$ 356,306	$ 989,601
Warrants outstanding converted shares of common stock		131,250	536,250
Convertible Debt [Member]
Convertible Debt (Textual)
Maturity date		Jan. 12, 2021
Conversion price		$ 3
Description of convertible debt		Principal due and interest accrued on the notes will automatically convert into shares of Common Stock, at the conversion price, if at any time during the term of the notes, commencing twelve (12) months from the date of issuance, the Common Stock trades minimum daily volume of at least 50,000 shares for twenty (20) consecutive days with a volume weighted average price of at least $4.00 per share.
Convertible debt and accrued interest		$ 2,405,269	$ 5,927,677
Net of unamortized debt discount		$ 674,581	$ 2,305,746
Warrants outstanding converted shares of common stock		1,258,608	2,013,294
Conversion rate per shares		$ 3	$ 3
Private Placement [Member]
Convertible Debt (Textual)
Offering units of shares	36
Securities unit price	$ 250,000
Principal amount	$ 250,000
Warrant term	3 years
Common stock, par value	$ 0.001
Warrants exercise price	$ 0.01
Warrant holder to purchase shares	37,500

Share Based Payments and Stoc_3

Share Based Payments and Stock Options (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
2014 Plan [Member]
Total Shares available for issuance pursuant to the Plan, prior to amendment	2,500,000
Options outstanding, December 31 2019		(995,500)
Total options exercised under Plan	(1,118,333)
Total shares issued pursuant to the Plan	(375,000)
Awards available for issuance under the Plan, December 31, 2019	11,167
2018 Plan [Member]
Total Shares available for issuance pursuant to the Plan, prior to amendment	2,500,000
Options outstanding, December 31 2019		(281,500)
Total options exercised under Plan
Total shares issued pursuant to the Plan	(9,500)
Awards available for issuance under the Plan, December 31, 2019	2,209,000

Share Based Payments and Stoc_4

Share Based Payments and Stock Options (Details 1)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Expected dividends
Expected term		2 years 6 months
Risk-free rate	1.64%	1.64%
Minimum [Member]
Expected volatility	87.80%	72.91%
Expected term	2 years
Maximum [Member]
Expected volatility	92.70%	90.81%
Expected term	5 years

Share Based Payments and Stoc_5

Share Based Payments and Stock Options (Details 2) - Options [Member] - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, Shares	1,815,500	2,622,000
Grants, Shares	1,380,000	386,500
Exercised, Shares	(667,500)	(1,068,333)
Forfeited or expired, Shares	(11,667)	(124,667)
Outstanding, Shares	2,516,333	1,815,500
Vested and exercisable, Shares	1,346,333	1,393,831
Weighted - Average Exercise Price, Outstanding beginning balance	$ 1.66	$ 0.99
Weighted - Average Exercise Price, Granted	3.25	3.21
Weighted - Average Exercise Price, Exercised	0.72	0.67
Weighted - Average Exercise Price, Forfeited or expired	3.05	0.76
Weighted - Average Exercise Price, Outstanding ending balance	2.78	1.66
Weighted - Average Exercise Price, Vested and exercisable	$ 2.35	$ 1.39
Weighted - Average Remaining Contractual Term, Outstanding	3 years 9 months 22 days	2 years 7 months 24 days
Weighted - Average Remaining Contractual Term, Vested and exercisable	3 years 2 months 30 days	2 years 2 months 19 days
Weighted - Average Grant Date Fair Value, Outstanding beginning balance	$ 0.78	$ 0.32
Weighted - Average Grant Date Fair Value, Granted	2.18	1.91
Weighted - Average Grant Date Fair Value, Exercised	0.16	0.12
Weighted - Average Grant Date Fair Value, Forfeited or expired	1.63	0.16
Weighted - Average Grant Date Fair Value Outstanding ending balance	1.71	$ 0.78
Weighted - Average Grant Date Fair Value, Vested and exercisable	$ 1.32

Share Based Payments and Stoc_6

Share Based Payments and Stock Options (Details Textual) - USD ($)	Mar. 06, 2014	Dec. 31, 2019	Dec. 31, 2018	Jan. 07, 2018
Share Based Payments and Stock Options (Textual)
Description of stock options	Options under the plan are to be issued at the market price of the stock on the day of the grant except to those issued to holders of 10% or more of the Company’s common stock which is required to be issued at a price not less than 110% of the fair market value on the day of the grant. Each option is exercisable at such time or times, during such period and for such numbers of shares shall be determined by the plan administrator. No option may be exercisable for more than ten years (five years in the case of an incentive stock option granted to a 10% stockholder) from the date of grant.	The maximum shares of Common Stock which may be issued over the term of the plan, as amended shall not exceed 5,000,000 shares. Options granted under the 2018 Plan may be either "incentive stock options" that are intended to meet the requirements of Section 422 of the Internal Revenue Code of 1986, as amended (the "Code") or "nonstatutory stock options" that do not meet the requirements of Section 422 of the Code. The Board will determine the exercise price of options granted under the 2018 Plan. The exercise price of stock options may not be less than the fair market value, on the date of grant, per share of our Common Stock issuable upon exercise of the option (or 110% of fair market value in the case of incentive options granted to a ten-percent stockholder). No option may be exercisable for more than ten years (five years in the case of an incentive stock option granted to a 10% stockholder) from the date of grant.
Stock issued over the term of the plan	2,500,000
Share-based payment expense		$ 2,490,535	$ 1,895,219
Expense related to issuance of shares, options and warrants		267,400	501,800
Maximum [Member]
Share Based Payments and Stock Options (Textual)
Stock issued over the term of the plan				5,000,000
Minimum [Member]
Share Based Payments and Stock Options (Textual)
Stock issued over the term of the plan				2,500,000
Officers, directors and employees [Member]
Share Based Payments and Stock Options (Textual)
Share-based payment expense		$ 2,223,100	$ 901,900

Stock Purchase Warrants (Detail

Stock Purchase Warrants (Details) - Warrant [Member] - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, Shares	3,279,500	3,605,728
Granted/issued, Shares	2,061,629	1,916,500
Exercised, Shares	(1,643,610)	(2,242,728)
Forfeited, Shares
Outstanding, Shares	3,697,519	3,279,500
Weighted Average Exercise Price, Outstanding beginning balance	$ 3.25	$ 1.94	$ 1.84
Weighted Average Exercise Price, Granted/issued	3.50	1.01
Weighted Average Exercise Price, Exercised	.79	1.16
Weighted Average Exercise Price, Forfeited
Weighted Average Exercise Price, Outstanding ending balance	$ 3.25	$ 1.94	$ 1.84

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Stockholders' Equity (Textual)
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares outstanding	36,876,305	27,948,609
Issued shares of common stock	152,500	123,500
Issuance of common stock in connection with business combinations	969,553	1,550,000
Common stock to employees	$ 452,766	$ 463,922
Convertible Debt [Member]
Stockholders' Equity (Textual)
Common stock upon conversion of convertible debt shares	1,258,608	2,013,294
Common Stock [Member]
Stockholders' Equity (Textual)
Sale of stock common shares	4,123,254	3,333,333
Net Proceeds	$ 12,643,634	$ 9,959,877
Warrant [Member] | Common Stock [Member]
Stockholders' Equity (Textual)
Issued shares of common stock	1,757,913	3,076,461
Common stock upon the exercise of common stock options		3,056,478
Warrants receiving net proceeds amount	$ 1,299,899	$ 2,593,694
Options [Member]
Stockholders' Equity (Textual)
Issued shares of common stock	515,868	995,186
Common stock upon the exercise of common stock options	667,500	1,068,333
Common stock upon cashless exercise options	657,500
Net Proceeds	$ 6,000	$ 321,701
Common stock of employee consultants	$ 96,000	$ 45,001
Common stock of employee consultants, shares	50,000	10,000
Options [Member] | Accrued Employee Awards [Member]
Stockholders' Equity (Textual)
Common stock of employee consultants	$ 210,200
Common stock of employee consultants, shares	100,000

Earnings Per Share (Details)

Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities warrants and options	6,345,102	5,631,250
Convertible debt warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities warrants and options	131,250	536,250
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities warrants and options	3,697,519	3,279,500
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities warrants and options	2,516,333	1,815,500

Earnings Per Share (Details 1)

Earnings Per Share (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Nature Of Operations Textual [Abstract]
Net income (loss)	$ 1,878,804	$ (5,073,755)
Weighted average shares outstanding, basic	32,833,594	23,492,650
Effect of dilutive common stock equivalents	6,345,102
Adjusted weighted average shares outstanding, dilutive	39,228,696	23,492,650
Basic net income (loss) per share	$ 0.06	$ (.22)
Dilutive net income (loss) per share	$ 0.05	$ (.22)

Vendor Concentrations (Details)

Vendor Concentrations (Details) - Suppliers	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Vendor Concentrations (Textual)
Concentration risk, percentage	51.00%	56.00%
Number of suppliers	2	2

Acquisitions (Details)

Acquisitions (Details)	Dec. 31, 2019USD ($)
Business Acquisition [Line Items]
Inventory	$ 5,190,100
Prepaids and other current assets	36,100
Furniture and equipment	335,000
Goodwill	9,046,100
Total	14,607,300
Cash	10,981,800
Common stock	3,625,500
Total	14,607,300
Grow World LLC [Member]
Business Acquisition [Line Items]
Inventory	553,900
Prepaids and other current assets
Furniture and equipment	35,000
Goodwill	696,900
Total	1,285,800
Cash	1,000,000
Common stock	285,800
Total	1,285,800
Grand Rapids Hydro [Member]
Business Acquisition [Line Items]
Inventory	1,453,100
Prepaids and other current assets
Furniture and equipment	50,000
Goodwill	2,376,900
Total	3,880,000
Cash	2,350,000
Common stock	1,530,000
Total	3,880,000
Green Life Garden [Member]
Business Acquisition [Line Items]
Inventory	1,038,600
Prepaids and other current assets	14,100
Furniture and equipment	100,000
Goodwill	2,305,900
Total	3,458,600
Cash	2,647,700
Common stock	810,900
Total	3,458,600
Chlorophyll [Member]
Business Acquisition [Line Items]
Inventory	1,441,000
Prepaids and other current assets	22,000
Furniture and equipment	100,000
Goodwill	2,596,100
Total	4,159,100
Cash	3,659,100
Common stock	500,000
Total	4,159,100
Reno Hydroponics [Member]
Business Acquisition [Line Items]
Inventory	238,000
Prepaids and other current assets
Furniture and equipment	25,000
Goodwill	516,300
Total	779,300
Cash	525,000
Common stock	254,300
Total	779,300
Palm Springs Hydroponics [Member]
Business Acquisition [Line Items]
Inventory	465,500
Prepaids and other current assets
Furniture and equipment	25,000
Goodwill	554,000
Total	1,044,500
Cash	800,000
Common stock	244,500
Total	$ 1,044,500

Acquisitions (Details 1)

Acquisitions (Details 1)	12 Months Ended
	Dec. 31, 2019USD ($)
Business Acquisition [Line Items]
Revenue	$ 18,609,100
Earnings	$ 3,404,342
Grow World LLC [Member]
Business Acquisition [Line Items]
Acquisition date	Dec. 16, 2019
Revenue	$ 153,900
Earnings	$ 6,400
Grand Rapids Hydro [Member]
Business Acquisition [Line Items]
Acquisition date	Sep. 3, 2019
Revenue	$ 2,412,700
Earnings	$ 444,500
Green Life Garden [Member]
Business Acquisition [Line Items]
Acquisition date	May 14, 2019
Revenue	$ 4,829,800
Earnings	$ 998,700
Chlorophyll [Member]
Business Acquisition [Line Items]
Acquisition date	Jan. 21, 2019
Revenue	$ 6,030,500
Earnings	$ 936,600
Reno Hydroponics [Member]
Business Acquisition [Line Items]
Acquisition date	Feb. 11, 2019
Revenue	$ 2,106,900
Earnings	$ 366,742
Palm Springs Hydroponics [Member]
Business Acquisition [Line Items]
Acquisition date	Feb. 7, 2019
Revenue	$ 3,075,300
Earnings	$ 651,400

Acquisitions (Details 2)

Acquisitions (Details 2)	12 Months Ended
	Dec. 31, 2018USD ($)
Business Combinations [Abstract]
Revenue	$ 59,650,900
Earnings	$ (2,087,900)

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Feb. 07, 2020	Feb. 26, 2020	Dec. 31, 2019	Dec. 31, 2018
Subsequent Events (Textual)
Number of shares issuable			152,500	123,500
Common stock valued			$ 36,876	$ 27,949
Subsequent Event [Member]
Subsequent Events (Textual)
Number of shares issuable		250,000
Value of assets purchased		$ 1,750,000
Common stock valued		$ 1,102,500
2018 Plan [Member] | Minimum [Member] | Subsequent Event [Member]
Subsequent Events (Textual)
Number of shares issuable	2,500,000
2018 Plan [Member] | Maximum [Member] | Subsequent Event [Member]
Subsequent Events (Textual)
Number of shares issuable	5,000,000