GrowGeneration (GRWG) 10-Q 14 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 13, 2020
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-Q
Document Period End Date	Mar. 31, 2020
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
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 Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding		38,533,974

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash	$ 11,441,225	$ 12,979,444
Accounts receivable (net of allowance for credit losses of $291,372)	4,575,300	4,455,209
Inventory	28,671,398	22,659,357
Prepaid expenses and other current assets	4,240,843	2,549,559
Total current assets	48,928,766	42,643,569
Property and equipment, net	3,711,479	3,340,616
Operating leases right-of-use assets, net	7,240,673	7,628,591
Intangible assets, net	564,671	233,280
Goodwill	19,650,370	17,798,932
Other assets	363,554	377,364
TOTAL ASSETS	80,459,513	72,022,352
Current liabilities:
Accounts payable	9,147,215	6,024,750
Other accrued liabilities	51,287
Payroll and payroll tax liabilities	1,779,035	1,072,142
Customer deposits	3,554,469	2,503,785
Sales tax payable	755,381	533,656
Current maturities of operating leases liability	1,893,594	1,836,700
Current maturities of long-term debt	82,876	110,231
Total current liabilities	17,263,857	12,081,264
Operating leases liability, net of current maturities	5,484,090	5,807,266
Long-term debt, net of current maturities	230,820	242,079
Total liabilities	22,978,767	18,130,609
Commitments and contingencies
Stockholders' Equity:
Common stock; $.001 par value; 100,000,000 shares authorized; 38,209,300 and 36,876,305 shares issued and outstanding, respectively	38,209	36,876
Additional paid-in capital	66,423,243	60,742,055
Accumulated deficit	(8,980,706)	(6,887,188)
Total stockholders' equity	57,480,746	53,891,743
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 80,459,513	$ 72,022,352

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 291,372	$ 291,372
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	38,209,300	36,876,305
Common stock, shares outstanding	38,209,300	36,876,305

Consolidated Statement of Opera

Consolidated Statement of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Sales	$ 32,981,506	$ 13,087,222
Cost of sales	24,035,257	9,400,591
Gross profit	8,946,249	3,686,631
Operating expenses:
Store operations	3,638,685	1,957,790
General and administrative	1,152,577	493,096
Share based compensation	4,115,068	80,278
Depreciation and amortization	359,142	146,624
Salaries and related expenses	1,797,760	659,332
Total operating expenses	11,063,232	3,337,120
(Loss) income from operations	(2,116,983)	349,511
Other income (expense):
Interest expense	(7,181)	(131,637)
Interest income	24,842	18,833
Other income (loss)	5,804	(7,286)
Total non-operating income (expense), net	23,465	(120,090)
Net (loss) income	$ (2,093,518)	$ 229,421
Net (loss) income per shares, basic	$ (0.055)	$ 0.01
Net (loss) income per shares, diluted	$ (0.055)	$ 0.01
Weighted average shares outstanding, basic	37,823,304	28,437,132
Weighted average shares outstanding, diluted	37,823,304	34,263,302

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Equity (Unaudited) - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated (Deficit)	Total
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
Share based compensation		(8,951)		(8,951)
Common stock issued upon warrant exercise	$ 172	1,552		1,724
Common stock issued upon warrant exercise, shares	172,500
Common stock issued upon cashless exercise of options	$ 229	(229)
Common stock issued upon cashless exercise of options, shares	228,890
Common stock issued in connection with business combinations	$ 345	998,406		998,751
Common stock issued in connection with business combinations, shares	344,553
Common stock issued for prepaid services	$ 50	95,950		96,000
Common stock issued for prepaid services, Shares	50,000
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/loss			229,421	229,421
Balance at Mar. 31, 2019	$ 28,845	40,093,390	(8,536,571)	31,585,664
Balance shares at Mar. 31, 2019	28,844,552
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
Share based compensation		2,208,646		2,208,646
Common stock issued upon warrant exercise	$ 191	509,928		510,119
Common stock issued upon warrant exercise, shares	191,235
Common stock issued upon cashless warrant exercise	$ 19	(19)
Common stock issued upon cashless warrant exercise, Shares	18,712
Common stock issued upon cashless exercise of options	$ 280	(280)
Common stock issued upon cashless exercise of options, shares	279,823
Common stock issued in connection with business combinations	$ 274	1,203,050		1,203,324
Common stock issued in connection with business combinations, shares	273,892
Common stock issued for services	$ 50	(50)
Common stock issued for services, shares	50,000
Common stock issued for accrued share-based compensation	$ 519	1,759,913		1,760,432
Common stock issued for accrued share-based compensation, shares	519,333
Net income/loss			(2,093,518)	(2,093,518)
Balance at Mar. 31, 2020	$ 38,209	$ 66,423,243	$ (8,980,706)	$ 57,480,746
Balance shares at Mar. 31, 2020	38,209,300

Consolidated Statement of Cash

Consolidated Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net income (loss)	$ (2,093,518)	$ 229,421
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	359,142	146,624
Amortization of debt discount		124,946
Stock-based compensation expense	4,115,068	80,278
Bad debt	20,632
(Increase) decrease in:
Accounts receivable	(140,723)	(215,309)
Inventory	(4,960,155)	(4,050,616)
Prepaid expenses and other assets	(1,823,464)	(619,382)
Increase (decrease) in:
Accounts payable and accrued liabilities	3,173,752	1,205,744
Operating leases	121,636	27,297
Payroll and payroll tax liabilities	706,893	315,133
Customer deposits	1,050,684	181,544
Sales tax payable	221,725	112,751
Net cash provided by (used in) operating activities	751,672	(2,461,569)
Cash flows from investing activities:
Assets acquired in business combinations	(1,750,000)	(4,984,075)
Purchase of furniture and equipment	(652,187)	(430,148)
Purchase of intangibles	(359,209)	(105,500)
Net cash used in investing activities	(2,761,396)	(5,519,723)
Cash flows from financing activities:
Principal payments on long term debt	(38,614)	(99,560)
Proceeds from the sale of common stock and exercise of warrants, net of expenses	510,119	1,725
Net cash provided by (used in) financing activities	471,505	(97,835)
Net decrease in cash	(1,538,219)	(8,079,128)
Cash at the beginning of period	12,979,444	14,639,981
Cash at the end of period	11,441,225	6,560,853
Supplemental disclosures of non-cash financing activities:
Cash paid for interest	7,181	18,833
Common stock issued for accrued payroll		210,200
Common stock issued for prepaid services		96,000
Assets acquired by issuance of common stock	1,203,324	998,751
Right to use assets acquired under operating leases	$ 192,614	$ 1,791,307

Nature of Operations

Nature of Operations	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS 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 31, 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, GrowGeneration 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.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The accompanying unaudited condensed consolidated interim financial statements include our accounts and those of our wholly-owned subsidiaries, and reflect all adjustments which are necessary for a fair statement of the financial position, results of operations, and cash flows for the periods presented in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP"). Such unaudited condensed consolidated interim financial statements have been prepared in accordance with the instructions to Form 10-Q pursuant to the rules and regulations of the U.S. Securities and Exchange Commission. All significant intercompany balances and transactions are eliminated in consolidation. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. The year-end condensed balance sheet data was derived from audited financial statements but does not include all disclosures required by U.S. GAAP. Use of Estimates Management uses estimates and assumptions in preparing these financial statements in accordance with GAAP. These estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported revenues and expenses during the reporting period. Actual results could vary from the estimates that were used. Additionally, the full impact of COVID-19 is unknown and cannot be reasonably estimated. However, we have made appropriate accounting estimates based on the facts and circumstances available as of the reporting date. To the extent there are differences between these estimates and actual results, our consolidated financial statements may be materially affected. As we continue to monitor the COVID-19 situation, the Company is considered an "essential" supplier to the agricultural industry, suppling the nutrients and nourishment required to feed their plants. The Company has been opened during this difficult time. We have plans and procedures in place to ensure our customers and employees stay safe during this time of uncertainty. As a result of COVID-19 we reduced some hours of operations at the store level and some stores were closed on the weekends, primarily in the later part of the first quarter of 2020. There have been some minor delays in vendor shipments as their warehouses and supply chain were affected by staffing shortages. The Company successfully implemented a will call and curb side pick-up process that is working well. Other than what has been disclosed above, we have not experienced adverse effects from COVID-19. 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. Income Taxes The Company accounts for income taxes in accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 740, Income Taxes, which requires the recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. A valuation allowance is provided for the amount of deferred tax assets that would otherwise be recorded for income tax benefits primarily relating to operating loss carryforwards as realization cannot be determined to be more likely than no 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 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 their respective statute of limitation. Currently, the 2019, 2018 and 2017 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 accrual for uncertain tax positions as of March 31, 2020. There is no income tax provision, and as such no effective tax rate ("ETR"), in the accompanying condensed consolidated statement of operations due to the cumulative operating losses that indicate a 100% valuation allowance for the deferred tax assets and state income taxes is appropriate. 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 at which point, the performance obligation is satisfied. Sales and other taxes collected concurrent with revenue producing activities are excluded from revenue. In the normal course of business, the Company does not accept product returns unless the item is defective as manufactured. The Company monitors provisions for estimated returns. Payment for goods and services sold by the Company is typically due upon satisfaction of the performance obligations. Under certain circumstances, the Company does provide goods and services to customers on a credit basis (see 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 March 31, 2020 and December 31, 2019, the Company established an allowance for doubtful accounts of $291,372, 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 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. 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. New Accounting Pronouncements As an emerging growth company, the Company is permitted to delay the adoption of new or revised accounting standards until such time as those standards apply to private companies. The Company has chosen to take advantage of the extended transition period for complying with new or revised accounting standards.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2020
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	3. RECENT ACCOUNTING PRONOUNCEMENTS Recently Adopted Accounting Pronouncements During the first quarter of 2019, the Company adopted the FASB 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 March 31, 2019. 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 Recently Issued Accounting Pronouncements – Pending Adoption In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments — Credit Losses (Topic 326)," changing the impairment model for most financial instruments by requiring companies to recognize an allowance for expected losses, rather than incurred losses as required currently by the other-than-temporary impairment model. The ASU will apply to most financial assets measured at amortized cost and certain other instruments, including trade and other receivables, loans, available-for-sale and held-to-maturity debt securities, net investments in leases, and off-balance-sheet credit exposures. In November 2019, the FASB issued ASU No. 2019-10, changing effective dates for the new standards to give implementation relief to certain types of entities. The Company is required to adopt the new standards no later than January 1, 2023 according to ASU 2019-10, with early adoption allowed. We are currently evaluating the impact of adopting this new accounting guidance on our condensed consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The guidance in ASU 2017-04 eliminates the requirement to determine the fair value of individual assets and liabilities of a reporting unit to measure goodwill impairment. Under the amendments in the new ASU, goodwill impairment testing will be performed by comparing the fair value of the reporting unit with its carrying amount and recognizing an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. ASU 2017-04 is effective for annual and interim goodwill impairment tests in fiscal years beginning after December 15, 2022 and should be applied on a prospective basis. The Company is currently evaluating the impact of adopting this guidance on the Company's consolidated financial statements. In December 2019, the FASB issued new guidance to simplify the accounting for income taxes by removing certain exceptions to the general principles and also simplification of areas such as franchise taxes, step-up in tax basis goodwill, separate entity financial statements and interim recognition of enactment of tax laws or rate changes. The standard will be effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those periods. We are currently evaluating the impact of adopting this new accounting guidance on our condensed consolidated financial statements.

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2020
Revenue Recognition [Abstract]
REVENUE RECOGNITION	4. REVENUE RECOGNITION Disaggregation of Revenues The following table disaggregates revenue by source: Three Months Three Months Sales at company owned stores $ 31,036,819 $ 12,405,923 E-commerce sales 1,944,687 681,299 Total Revenues $ 32,981,506 $ 13,087,222 Contract Balances Depending on when the timing of when a customer takes possession of product and when a customer make payments for such product, the Company recognizes a customer trade receivable (asset) or a customer deposit (liability). The difference between the opening and closing balances of the Company's customer trade receivables and the customer deposit liability results from timing differences between the Company's performance and the customer's payment. Contract Balances Depending on the timing of when a customer takes possession of product and when a customer make payments for such product, the Company recognizes a customer trade receivable (asset) or a customer deposit (liability). The difference between the opening and closing balances of the Company's customer trade receivables and the customer deposit liability results from timing differences between the Company's performance and the customer's payment. The opening and closing balances of the Company's customer trade receivables and customer deposit liability are as follows: Receivables Customer Deposit Liability Opening balance, 1/1/2020 $ 4,455,209 $ 2,503,785 Closing balance, 3/31/2020 4,575,300 3,554,469 Increase (decrease) $ 120,091 $ 1,050,684 Opening balance, 1/1/2019 $ 862,397 $ 516,038 Closing balance, 3/31/2019 1,077,706 697,582 Increase (decrease) $ 215,309 $ 181,544

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	5. PROPERTY AND EQUIPMENT March 31, December 31, Vehicles $ 840,354 $ 702,447 Leasehold improvements 1,205,530 884,685 Furniture, fixtures and equipment 3,532,019 3,305,323 5,577,903 4,892,455 (Accumulated depreciation) (1,866,424 ) (1,551,839 ) Property and Equipment, net $ 3,711,479 $ 3,340,616 Depreciation expense for the three months ended March 31, 2020 and 2019 was $331,324 and $146,624, respectively.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets [Abstract]
GOODWILL AND INTANGIBLE ASSETS	6. GOODWILL AND INTANGIBLE ASSETS Goodwill: The changes in goodwill are as follows: March 31, December 31, Balance, beginning of year $ 17,798,932 $ 8,752,909 Goodwill additions 1,851,438 9,046,023 Impairments - - Balance, end of year $ 19,650,370 $ 17,798,932 Intangible assets on the Company's consolidated balance sheets consist of the following: March 31, 2020 December 31, 2019 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Patents and trademarks $ 100,000 $ - $ 100,000 $ - Capitalized software 494,265 29,594 135,030 1,750 $ 594,265 $ 29,594 $ 235,030 $ 1,750 Amortization expense for the three months ended March 31, 2020 and 2019 was $27,818 and $0, respectively.

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
LONG-TERM DEBT	7. LONG-TERM DEBT March 31, December 31, 2020 2019 Long term debt is as follows: 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 $ 4,752 $ 7,109 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 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 308,944 320,204 $ 313,696 $ 352,310 Less Current Maturities (82,876 ) (110,231 ) Total Long-Term Debt $ 230,820 $ 242,079 Interest expense for the three months ended March 31, 2020 and 2019 was $7,181 and $6,691, respectively.

Leases

Leases	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
LEASES	8. 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. Lease expense is recorded within our consolidated statements of operations based upon the nature of the assets. Where assets are used to directly serve our customers, such as facilities dedicated to customer contracts, lease costs are recorded in "cost of sales." Facilities and assets which serve management and support functions are expensed through general and administrative expenses. March 31, December 31, Right to use assets, operating lease assets $ 7,240,673 $ 7,628,591 Current lease liability $ 1,893,594 $ 1,836,700 Non-current lease liability 5,484,090 5,807,266 $ 7,377,684 $ 7,643,966 March 31, March 31, Weighted average remaining lease term 3.24 years 3.5 years Weighted average discount rate 7.6 % 7.6 % March 31, March 31, Operating lease costs $ 924,583 $ 423,973 Short-term lease costs 16,053 5,735 Total operating lease costs $ 940,636 $ 429,708 The following table presents the maturity of the Company's operating lease liabilities as of March 31, 2020: 2020 (remainder of the year) $ 1,930,342 2021 2,597,468 2022 2,150,123 2023 1,608,229 2024 813,984 Thereafter 1,433,499 Total lease payments 10,533,645 Less: Imputed interest (3,155,961 ) Lease Liability at March 31, 2020 $ 7,377,684

Convertible Debt

Convertible Debt	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
CONVERTIBLE DEBT	9. 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 under the Securities Act. 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. As of August 21, 2019, all remaining convertible debt and accrued interest had been converted to equity and no convertible debt remains outstanding. During the three months ended March 31, 2019, 172,500 warrants issued in connection with the convertible debt were exercised, resulting in the issuance of 172,500 shares of common stock. Amortization of debt discount for the three months ended March 31, 2019 was $124,946.

Share Based Payments and Stock

Share Based Payments and Stock Options	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
SHARE BASED PAYMENTS AND STOCK OPTIONS	10. SHARE BASED PAYMENTS AND STOCK OPTIONS The Company accounts for share-based payments through the measurement and recognition of compensation expense for share-based payment awards made to employees and directors of the Company, including stock options and restricted shares. During the three months ended March 31, 2020 the Company issued 518,333 shares of common stock (stock-based awards) to officers and employees that vested immediately resulting in compensation expense of approximately $2,130,000. No stock-based awards were issued for the three months ended March 31, 2019 that vested immediately. During the three months ended March 31, 2020 and March 31, 2019, the Company recorded $145,990 and $0, respectively, of share-based compensation to executives that is included in payroll and payroll tax liabilities. The following table presents share-based payment expense and new shares issued for the three months ended March 31, 2020 and 2019. Three Months Ended 2020 2019 Total non-cash share-based compensation $ 4,115,068 $ 80,278 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 was approved by shareholders on May 11, 2020. 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. 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 March 31, 2020 are summarized below: 2020 Total shares available for issuance pursuant to the 2014 Plan 2,500,000 Options outstanding, March 31, 2020 (224,000 ) Total options exercised under 2014 Plan (1,889,833 ) Total shares issued pursuant to the 2014 Plan (375,000 ) Awards available for issuance under the 2014 Plan, March 31, 2020 11,167 Awards issued under the 2018 Plan as of March 31, 2020 are summarized below: 2020 Total shares available for issuance pursuant to the 2018 Plan, after amendment 5,000,000 Options outstanding, March 31, 2020 (1,618,500 ) Total options exercised under 2018 Plan (31,333 ) Total shares issued pursuant to the 2018 Plan (69,750 ) Awards available for issuance under the 2018 Plan, March 31, 2020 3,280,417 The table below summarizes all the options granted by the Company under all plans during the three months ended March 31, 2020: Options Shares Weight - Average Exercise Weighted - Average Remaining Contractual Term Weighted - Average Grant Date Fair Value Outstanding at December 31, 2019 1,916,333 $ 2.78 3.81 years $ 1.71 Granted 607,500 3.92 $ 2.29 Exercised (414,663 ) $ 1.83 $ .85 Forfeited or expired - Outstanding at March 31, 2020 2,109,170 $ 2.97 3.01 years $ 1.88 Options vested at March 31, 2020 1,210,837 $ 2.74 2.68 years $ 1.66

Stock Purchase Warrants

Stock Purchase Warrants	3 Months Ended
	Mar. 31, 2020
Warrants and Rights Note Disclosure [Abstract]
STOCK PURCHASE WARRANTS	11. STOCK PURCHASE WARRANTS A summary of the status of the Company's outstanding stock purchase warrants as of March 31, 2020 is as follows: Warrants Weighted - Average Exercise Outstanding at December 31, 2019 3,697,686 $ 3.25 Issued - Exercised (191,235 ) $ 2.75 Forfeited (250,000 ) 5.75 Outstanding at March 31, 2020 3,256,451 $ 3.08

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
EARNINGS PER SHARE	12. EARNINGS PER SHARE Potentially dilutive securities, issued by the Company, were comprised of the following: March 31, 2020 March 31, 2019 Stock purchase warrants 3,256,451 3,279,500 Convertible debt warrants 112,500 363,750 Options 2,109,170 1,775,500 Total 5,478,121 5,418,750 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 three months ended March 31, 2020 and 2019. Potentially dilutive securities were not included in the computation of diluted loss per share for the three months ended March 31, 2020, because to do so would have been anti-dilutive. Therefore, basic loss per share is the same as diluted loss per share. Three months ended March 31, March 31, Net income (loss) $ (2,093,518 ) $ 229,421 Weighted average shares outstanding, basic 37,823,304 28,437,132 Effect of dilutive common stock equivalents - 5,418,750 Adjusted weighted average shares outstanding, dilutive 37,823,304 33,855,882 Basic income (loss) per shares $ (.055 ) $ .01 Dilutive income (loss) per share $ (.055 ) $ .01

Acquisitions

Acquisitions	3 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
ACQUISITIONS	13. ACQUISITIONS The Company 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. Our acquisition strategy is to acquire well established profitable hydroponic garden centers in markets where the Company does not have a market presence or in markets where it is increasing its market presence. 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. On February 26, 2020 we acquired certain assets of Health & Harvest LLC in a transaction valued at approximately $2.85 million. Acquired goodwill of approximately $1,750,600 represents the value expected to rise from organic growth and an opportunity to expand into a well-established market for the Company. Cash consideration was funded from the Company's existing working capital. Transaction costs incurred in connection with this acquisition were not significant. The table below represents the allocation of the purchase price to the acquired net assets during the three months ended March 31, 2020. Health & Harvest LLC Inventory $ 1,052,500 Prepaids and other current assets - Furniture and equipment 50,000 Right to use asset 192,600 Lease liability (192,600 ) Goodwill 1,750,600 Total $ 2,852,500 The table below represents the consideration paid for the net assets acquired in business combinations. Health & Harvest LLC Cash $ 1,750,000 Common stock 1,102,500 Total $ 2,852,500 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 March 31, 2020. Health & Harvest LLC Acquisition date 2/26/2020 Revenue $ 559,340 Earnings $ 112,882 The following represents the pro forma consolidated income statement as if the acquisitions had been included in the consolidated results of the Company for the entire period for the three months ended March 31, 2019. Pro forma consolidated income statement: March 31, Revenue $ 1,365,700 Earnings $ 19,200 The table below represents the allocation of the preliminary purchase price to the acquired net assets during the three months ended March 31, 2019. Chlorophyll Reno Hydroponics Palm Springs Hydroponics Total Inventory $ 1,441,000 $ 238,000 $ 465,500 $ 2,144,500 Prepaids and other current assets 22,000 - 22,000 Furniture and equipment 100,000 25,000 25,000 150,000 Right to use asset 702,000 - 329,300 1,031,300 Lease liability (702,000 ) - (329,300 ) (1,031,300 ) Goodwill 2,596,100 516,300 554,000 3,666,400 Total $ 4,159,100 $ 779,300 $ 1,044,500 $ 5,982,900 The table below represents the consideration paid for the net assets acquired in business combinations for the period ended March 31, 2019. Chlorophyll Reno Hydroponics Palm Springs Hydroponics Total Cash $ 3,659,100 $ 525,000 $ 800,000 $ 4,984,100 Common stock 500,000 254,300 244,500 998,800 Total $ 4,159,100 $ 779,300 $ 1,044,500 $ 5,982,900 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 March 31, 2019. Chlorophyll Reno Hydroponics Palm Springs Hydroponics Total Acquisition date 1/21/2019 2/11/2019 2/7/2019 Revenue $ 3,450,600 $ 1,594,900 $ 121,500 $ 5,167,000 Earnings $ 613,000 $ 165,300 $ 5,800 $ 784,100 The following represents the proforma consolidated income statement as if the acquisitions had been included in the consolidated results of the Company for the entire period for the three months ended March 31, 2018. Pro forma consolidated income statement March 31, Revenue $ 2,088,200 Earnings $ 389,100

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	15. SUBSEQUENT EVENTS The Company has evaluated events and transaction occurring subsequent to March 31, 2020 up to the date of this filing of these consolidated financial statements. These statements contain all necessary adjustments and disclosures resulting from that evaluation.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying unaudited condensed consolidated interim financial statements include our accounts and those of our wholly-owned subsidiaries, and reflect all adjustments which are necessary for a fair statement of the financial position, results of operations, and cash flows for the periods presented in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP"). Such unaudited condensed consolidated interim financial statements have been prepared in accordance with the instructions to Form 10-Q pursuant to the rules and regulations of the U.S. Securities and Exchange Commission. All significant intercompany balances and transactions are eliminated in consolidation. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. The year-end condensed balance sheet data was derived from audited financial statements but does not include all disclosures required by U.S. GAAP.
Use of Estimates	Use of Estimates Management uses estimates and assumptions in preparing these financial statements in accordance with GAAP. These estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported revenues and expenses during the reporting period. Actual results could vary from the estimates that were used. Additionally, the full impact of COVID-19 is unknown and cannot be reasonably estimated. However, we have made appropriate accounting estimates based on the facts and circumstances available as of the reporting date. To the extent there are differences between these estimates and actual results, our consolidated financial statements may be materially affected. As we continue to monitor the COVID-19 situation, the Company is considered an "essential" supplier to the agricultural industry, suppling the nutrients and nourishment required to feed their plants. The Company has been opened during this difficult time. We have plans and procedures in place to ensure our customers and employees stay safe during this time of uncertainty. As a result of COVID-19 we reduced some hours of operations at the store level and some stores were closed on the weekends, primarily in the later part of the first quarter of 2020. There have been some minor delays in vendor shipments as their warehouses and supply chain were affected by staffing shortages. The Company successfully implemented a will call and curb side pick-up process that is working well. Other than what has been disclosed above, we have not experienced adverse effects from COVID-19.
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.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 740, Income Taxes, which requires the recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. A valuation allowance is provided for the amount of deferred tax assets that would otherwise be recorded for income tax benefits primarily relating to operating loss carryforwards as realization cannot be determined to be more likely than no 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 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 their respective statute of limitation. Currently, the 2019, 2018 and 2017 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 accrual for uncertain tax positions as of March 31, 2020. There is no income tax provision, and as such no effective tax rate ("ETR"), in the accompanying condensed consolidated statement of operations due to the cumulative operating losses that indicate a 100% valuation allowance for the deferred tax assets and state income taxes is appropriate.
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 at which point, the performance obligation is satisfied. Sales and other taxes collected concurrent with revenue producing activities are excluded from revenue. In the normal course of business, the Company does not accept product returns unless the item is defective as manufactured. The Company monitors provisions for estimated returns. Payment for goods and services sold by the Company is typically due upon satisfaction of the performance obligations. Under certain circumstances, the Company does provide goods and services to customers on a credit basis (see Accounts Receivable
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 March 31, 2020 and December 31, 2019, the Company established an allowance for doubtful accounts of $291,372, 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
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.
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.
New Accounting Pronouncements	New Accounting Pronouncements As an emerging growth company, the Company is permitted to delay the adoption of new or revised accounting standards until such time as those standards apply to private companies. The Company has chosen to take advantage of the extended transition period for complying with new or revised accounting standards.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2020
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

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue Recognition [Abstract]
Schedule of disaggregation of revenues	Three Months Three Months Sales at company owned stores $ 31,036,819 $ 12,405,923 E-commerce sales 1,944,687 681,299 Total Revenues $ 32,981,506 $ 13,087,222
Schedule of customer trade receivables and customer deposit liability	Receivables Customer Deposit Liability Opening balance, 1/1/2020 $ 4,455,209 $ 2,503,785 Closing balance, 3/31/2020 4,575,300 3,554,469 Increase (decrease) $ 120,091 $ 1,050,684 Opening balance, 1/1/2019 $ 862,397 $ 516,038 Closing balance, 3/31/2019 1,077,706 697,582 Increase (decrease) $ 215,309 $ 181,544

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	March 31, December 31, Vehicles $ 840,354 $ 702,447 Leasehold improvements 1,205,530 884,685 Furniture, fixtures and equipment 3,532,019 3,305,323 5,577,903 4,892,455 (Accumulated depreciation) (1,866,424 ) (1,551,839 ) Property and Equipment, net $ 3,711,479 $ 3,340,616

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets [Abstract]
Schedule of goodwill	March 31, December 31, Balance, beginning of year $ 17,798,932 $ 8,752,909 Goodwill additions 1,851,438 9,046,023 Impairments - - Balance, end of year $ 19,650,370 $ 17,798,932
Schedule of intangible assets	March 31, 2020 December 31, 2019 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Patents and trademarks $ 100,000 $ - $ 100,000 $ - Capitalized software 494,265 29,594 135,030 1,750 $ 594,265 $ 29,594 $ 235,030 $ 1,750

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule of long-term debt	March 31, December 31, 2020 2019 Long term debt is as follows: 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 $ 4,752 $ 7,109 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 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 308,944 320,204 $ 313,696 $ 352,310 Less Current Maturities (82,876 ) (110,231 ) Total Long-Term Debt $ 230,820 $ 242,079

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Schedule of lease balances within our condensed consolidated balance sheet	March 31, December 31, Right to use assets, operating lease assets $ 7,240,673 $ 7,628,591 Current lease liability $ 1,893,594 $ 1,836,700 Non-current lease liability 5,484,090 5,807,266 $ 7,377,684 $ 7,643,966
Schedule of other information related to leases	March 31, March 31, Weighted average remaining lease term 3.24 years 3.5 years Weighted average discount rate 7.6 % 7.6 %
Schedule of operating lease assets	March 31, March 31, Operating lease costs $ 924,583 $ 423,973 Short-term lease costs 16,053 5,735 Total operating lease costs $ 940,636 $ 429,708
Schedule of future minimum rental payments	2020 (remainder of the year) $ 1,930,342 2021 2,597,468 2022 2,150,123 2023 1,608,229 2024 813,984 Thereafter 1,433,499 Total lease payments 10,533,645 Less: Imputed interest (3,155,961 ) Lease Liability at March 31, 2020 $ 7,377,684

Share Based Payments and Stoc_2

Share Based Payments and Stock Options (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of share-based payment expense and new shares issued	Three Months Ended 2020 2019 Total non-cash share-based compensation $ 4,115,068 $ 80,278
Schedule of stock options	2020 Total shares available for issuance pursuant to the 2014 Plan 2,500,000 Options outstanding, March 31, 2020 (224,000 ) Total options exercised under 2014 Plan (1,889,833 ) Total shares issued pursuant to the 2014 Plan (375,000 ) Awards available for issuance under the 2014 Plan, March 31, 2020 11,167 2020 Total shares available for issuance pursuant to the 2018 Plan, after amendment 5,000,000 Options outstanding, March 31, 2020 (1,618,500 ) Total options exercised under 2018 Plan (31,333 ) Total shares issued pursuant to the 2018 Plan (69,750 ) Awards available for issuance under the 2018 Plan, March 31, 2020 3,280,417
Schedule of option outstanding	Options Shares Weight - Average Exercise Weighted - Average Remaining Contractual Term Weighted - Average Grant Date Fair Value Outstanding at December 31, 2019 1,916,333 $ 2.78 3.81 years $ 1.71 Granted 607,500 3.92 $ 2.29 Exercised (414,663 ) $ 1.83 $ .85 Forfeited or expired - Outstanding at March 31, 2020 2,109,170 $ 2.97 3.01 years $ 1.88 Options vested at March 31, 2020 1,210,837 $ 2.74 2.68 years $ 1.66

Stock Purchase Warrants (Tables

Stock Purchase Warrants (Tables)	3 Months Ended
	Mar. 31, 2020
Warrants and Rights Note Disclosure [Abstract]
Schedule of outstanding stock warrants	Warrants Weighted - Average Exercise Outstanding at December 31, 2019 3,697,686 $ 3.25 Issued - Exercised (191,235 ) $ 2.75 Forfeited (250,000 ) 5.75 Outstanding at March 31, 2020 3,256,451 $ 3.08

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Schedule of potentially dilutive securities	March 31, 2020 March 31, 2019 Stock purchase warrants 3,256,451 3,279,500 Convertible debt warrants 112,500 363,750 Options 2,109,170 1,775,500 Total 5,478,121 5,418,750
Schedule of weighted average shares basic and dilutive earnings per share	Three months ended March 31, March 31, Net income (loss) $ (2,093,518 ) $ 229,421 Weighted average shares outstanding, basic 37,823,304 28,437,132 Effect of dilutive common stock equivalents - 5,418,750 Adjusted weighted average shares outstanding, dilutive 37,823,304 33,855,882 Basic income (loss) per shares $ (.055 ) $ .01 Dilutive income (loss) per share $ (.055 ) $ .01

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
Schedule of purchase price	Health & Harvest LLC Inventory $ 1,052,500 Prepaids and other current assets - Furniture and equipment 50,000 Right to use asset 192,600 Lease liability (192,600 ) Goodwill 1,750,600 Total $ 2,852,500 Health & Harvest LLC Cash $ 1,750,000 Common stock 1,102,500 Total $ 2,852,500 Chlorophyll Reno Hydroponics Palm Springs Hydroponics Total Inventory $ 1,441,000 $ 238,000 $ 465,500 $ 2,144,500 Prepaids and other current assets 22,000 - 22,000 Furniture and equipment 100,000 25,000 25,000 150,000 Right to use asset 702,000 - 329,300 1,031,300 Lease liability (702,000 ) - (329,300 ) (1,031,300 ) Goodwill 2,596,100 516,300 554,000 3,666,400 Total $ 4,159,100 $ 779,300 $ 1,044,500 $ 5,982,900 Chlorophyll Reno Hydroponics Palm Springs Hydroponics Total Cash $ 3,659,100 $ 525,000 $ 800,000 $ 4,984,100 Common stock 500,000 254,300 244,500 998,800 Total $ 4,159,100 $ 779,300 $ 1,044,500 $ 5,982,900
Schedule of revenue and earnings included in consolidated income statement	Health & Harvest LLC Acquisition date 2/26/2020 Revenue $ 559,340 Earnings $ 112,882 Chlorophyll Reno Hydroponics Palm Springs Hydroponics Total Acquisition date 1/21/2019 2/11/2019 2/7/2019 Revenue $ 3,450,600 $ 1,594,900 $ 121,500 $ 5,167,000 Earnings $ 613,000 $ 165,300 $ 5,800 $ 784,100
Schedule of proforma consolidated income statement	March 31, Revenue $ 1,365,700 Earnings $ 19,200 March 31, Revenue $ 2,088,200 Earnings $ 389,100

Nature of Operations (Details)

Nature of Operations (Details)	3 Months Ended
	Mar. 31, 2020Store
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 31, 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.

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details)	3 Months Ended
	Mar. 31, 2020
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

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Basis of Presentation and Summary of Significant Accounting Policies (Textual)
Leases initial term	12 months
Allowance for doubtful accounts	$ 291,372	$ 291,372
Valuation allowance for the deferred tax assets and state income taxes	100.00%

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Details) - USD ($)	Jan. 02, 2019	Mar. 31, 2020
Recent Accounting Pronouncements (Textual)
Leases initial term		12 months
Operating lease assets and liabilities	$ 3,200,000

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Total Revenues	$ 32,981,506	$ 13,087,222
E-commerce sales [Member]
Total Revenues	1,944,687	681,299
Sales at company owned stores [Member]
Total Revenues	$ 31,036,819	$ 12,405,923

Revenue Recognition (Details 1)

Revenue Recognition (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Increase (decrease)	$ 1,050,684	$ 181,544
Customer Deposit Liability [Member]
Opening balance	2,503,785	516,038
Closing balance	3,554,469	697,582
Increase (decrease)	1,050,684	181,544
Trade Accounts Receivable [Member]
Opening balance	4,455,209	862,397
Closing balance	4,575,300	1,077,706
Increase (decrease)	$ 120,091	$ 215,309

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,577,903	$ 4,892,455
(Accumulated depreciation)	(1,866,424)	(1,551,839)
Property and equipment, net	3,711,479	3,340,616
Vehicle [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	840,354	702,447
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,205,530	884,685
Furniture, fixtures and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,532,019	$ 3,305,323

Property and Equipment (Detai_2

Property and Equipment (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Property and Equipment (Textual)
Depreciation expense	$ 331,324	$ 146,624

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets [Abstract]
Balance, beginning of year	$ 17,798,932	$ 8,752,909
Goodwill additions	1,851,438	9,046,023
Impairments
Balance, end of year	$ 19,650,370	$ 17,798,932

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Details 1) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Gross Carrying Amount	$ 594,265	$ 235,030
Accumulated Amortization	29,594	1,750
Patents and Trademarks [Member]
Gross Carrying Amount	100,000	100,000
Accumulated Amortization
Capitalized software [Member]
Gross Carrying Amount	494,265	135,030
Accumulated Amortization	$ 29,594	$ 1,750

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Goodwill and Intangible Assets (Textual)
Amortization expense	$ 27,818	$ 0

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Long-Term Debt	$ 313,696	$ 352,310
Less Current Maturities	(82,876)	(110,231)
Total Long-Term Debt	230,820	242,079
Wells Fargo Equipment Finance [Member]
Debt Instrument [Line Items]
Long-Term Debt	4,752	7,109
Notes payable issued in connection with seller financing [Member]
Debt Instrument [Line Items]
Long-Term Debt		24,997
Notes payable issued in connection with seller financing one [Member]
Debt Instrument [Line Items]
Long-Term Debt	$ 308,944	$ 320,204

Long-Term Debt (Details Textual

Long-Term Debt (Details Textual)	3 Months Ended
	Mar. 31, 2020USD ($)Installments	Mar. 31, 2019USD ($)
Long-Term Debt (Textual)
Interest expense	$ 7,181	$ 6,691
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	$ 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 ($)	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Right to use assets, operating lease assets	$ 7,240,673	$ 7,628,591
Current lease liability	1,893,594	1,836,700
Non-current lease liability	5,484,090	5,807,266
Total	$ 7,377,684	$ 7,643,966

Leases (Details 1)

Leases (Details 1)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Weighted average remaining lease term	3 years 2 months 27 days	3 years 6 months
Weighted average discount rate	7.60%	7.60%

Leases (Details 2)

Leases (Details 2) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Operating lease costs	$ 924,583	$ 423,973
Short-term lease costs	16,053	5,735
Total operating lease costs	$ 940,636	$ 429,708

Leases (Details 3)

Leases (Details 3) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
2020 (remainder of the year)	$ 1,930,342
2021	2,597,468
2022	2,150,123
2023	1,608,229
2024	813,984
Thereafter	1,433,499
Total lease payments	10,533,645
Less: Imputed interest	(3,155,961)
Lease Liability at March 31, 2020	$ 7,377,684	$ 7,643,966

Leases (Details Textual)

Leases (Details Textual)	3 Months Ended
	Mar. 31, 2020
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 ($)	Jan. 12, 2018	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Convertible Debt (Textual)
Common stock, par value		$ 0.001		$ 0.001
Amortization of debt discount			$ 124,946
Issue of warrants			172,500
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.
Warrants outstanding converted shares of common stock			172,500
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
Description of convertible debt	Each Unit consisted of (i) a .1% unsecured convertible promissory note.
Warrant holder to purchase shares	37,500

Share Based Payments and Stoc_3

Share Based Payments and Stock Options (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Payment Arrangement [Abstract]
Total non-cash share-based compensation	$ 4,115,068	$ 80,278

Share Based Payments and Stoc_4

Share Based Payments and Stock Options (Details 1)	3 Months Ended
	Mar. 31, 2020shares
2014 Plan [Member]
Total shares available for issuance pursuant to the 2014 Plan	2,500,000
Options outstanding, March 31, 2020	(224,000)
Total options exercised under 2014 Plan	(1,889,833)
Total shares issued pursuant to the 2014 Plan	(375,000)
Awards available for issuance under the 2014 Plan, March 31, 2020	11,167
2018 Plan [Member]
Total shares available for issuance pursuant to the 2014 Plan	5,000,000
Options outstanding, March 31, 2020	(1,618,500)
Total options exercised under 2014 Plan	(31,333)
Total shares issued pursuant to the 2014 Plan	(69,750)
Awards available for issuance under the 2014 Plan, March 31, 2020	3,280,417

Share Based Payments and Stoc_5

Share Based Payments and Stock Options (Details 2) - Options [Member]	3 Months Ended
	Mar. 31, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, Shares | shares	1,916,333
Granted, Shares | shares	607,500
Exercised, Shares | shares	414,663
Forfeited or expired, Shares | shares
Outstanding, Shares | shares	2,109,170
Vested and exercisable, Shares | shares	1,210,837
Weighted - Average Exercise Price, Outstanding beginning balance	$ 2.78
Weighted - Average Exercise Price, Granted	3.92
Weighted - Average Exercise Price, Exercised	1.83
Weighted - Average Exercise Price, Forfeited or expired
Weighted - Average Exercise Price, Outstanding ending balance	2.97
Weighted - Average Exercise Price, Vested and exercisable	$ 2.74
Weighted - Average Remaining Contractual Term, Outstanding	3 years 9 months 22 days
Weighted - Average Remaining Contractual Term, Vested and exercisable	3 years 4 days
Weighted - Average Remaining Contractual Term, Outstanding Ending	2 years 8 months 5 days
Weighted - Average Grant Date Fair Value, Outstanding beginning balance	$ 1.71
Weighted - Average Grant Date Fair Value, Granted	2.29
Weighted - Average Grant Date Fair Value, Exercised	.85
Weighted - Average Grant Date Fair Value, Forfeited or expired
Weighted - Average Grant Date Fair Value Outstanding ending balance	1.88
Weighted - Average Grant Date Fair Value, Vested and exercisable	$ 1.66

Share Based Payments and Stoc_6

Share Based Payments and Stock Options (Details Textual) - USD ($)	Mar. 06, 2014	Mar. 31, 2020	Mar. 31, 2019	Jan. 07, 2018
Share Based Payments and Stock Options (Textual)
Description of stock options	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.	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. 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
Expense related to issuance of shares, options and warrants		$ 145,990	$ 0
Stock options [Member]
Share Based Payments and Stock Options (Textual)
Description of stock options		The Company issued 518,333 stock-based awards to officers and employees that vested immediately resulting in compensation expense of approximately $2,130,000. No stock-based awards were issued for the three months ended March 31, 2019 that vested immediately.
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

Stock Purchase Warrants (Detail

Stock Purchase Warrants (Details) - Warrants [Member]	3 Months Ended
	Mar. 31, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants, Outstanding begining balance shares | shares	3,697,686
Warrants, Issued | shares
Warrants, Exercised | shares	191,235
Warrants, Forfeited | shares	(250,000)
Warrants, Outstanding ending balance shares | shares	3,256,451
Weighted Average Exercise Price, Outstanding beginning balance | $ / shares	$ 3.25
Weighted Average Exercise Price, Issued | $ / shares
Weighted Average Exercise Price, Exercised | $ / shares	2.75
Weighted Average Exercise Price, Forfeited | $ / shares	5.75
Weighted Average Exercise Price, Outstanding ending balance | $ / shares	$ 3.08

Earnings Per Share (Details)

Earnings Per Share (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities warrants and options	5,478,121	5,418,750
Convertible debt warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities warrants and options	112,500	363,750
Stock purchase warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities warrants and options	3,256,451	3,279,500
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities warrants and options	2,109,170	1,775,500

Earnings Per Share (Details 1)

Earnings Per Share (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Net income (loss)	$ (2,093,518)	$ 229,421
Weighted average shares outstanding, basic	37,823,304	28,437,132
Effect of dilutive common stock equivalents		5,418,750
Adjusted weighted average shares outstanding, dilutive	37,823,304	33,855,882
Basic income (loss) per shares	$ (0.055)	$ 0.01
Dilutive income (loss) per share	$ (0.055)	$ 0.01

Acquisitions (Details)

Acquisitions (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Business Acquisition [Line Items]
Inventory		$ 2,144,500
Prepaids and other current assets		22,000
Furniture and equipment		150,000
Right to use asset		1,031,300
Lease liability		(1,031,300)
Goodwill		3,666,400
Total		5,982,900
Cash		4,984,100
Common stock		998,800
Total		5,982,900
Health & Harvest LLC [Member]
Business Acquisition [Line Items]
Inventory	$ 1,052,500
Prepaids and other current assets
Furniture and equipment	50,000
Right to use asset	192,600
Lease liability	(192,600)
Goodwill	1,750,600
Total	2,852,500
Cash	1,750,000
Common stock	1,102,500
Total	$ 2,852,500
Chlorophyll [Member]
Business Acquisition [Line Items]
Inventory		1,441,000
Prepaids and other current assets		22,000
Furniture and equipment		100,000
Right to use asset		702,000
Lease liability		(702,000)
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
Right to use asset
Lease liability
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
Right to use asset		329,300
Lease liability		(329,300)
Goodwill		554,000
Total		1,044,500
Cash		800,000
Common stock		244,500
Total		$ 1,044,500

Acquisitions (Details 1)

Acquisitions (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Business Acquisition [Line Items]
Revenue		$ 5,167,000
Earnings		$ 784,100
Health & Harvest LLC [Member]
Business Acquisition [Line Items]
Acquisition date	Feb. 26, 2020
Revenue	$ 559,340
Earnings	$ 112,882
Chlorophyll [Member]
Business Acquisition [Line Items]
Acquisition date		Jan. 21, 2019
Revenue		$ 3,450,600
Earnings		$ 613,000
Reno Hydroponics [Member]
Business Acquisition [Line Items]
Acquisition date		Feb. 11, 2019
Revenue		$ 1,594,900
Earnings		$ 165,300
Palm Springs Hydroponics [Member]
Business Acquisition [Line Items]
Acquisition date		Feb. 7, 2019
Revenue		$ 121,500
Earnings		$ 5,800

Acquisitions (Details 2)

Acquisitions (Details 2) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Business Combinations [Abstract]
Revenue	$ 1,365,700	$ 2,088,200
Earnings	$ 19,200	$ 389,100

Acquisitions (Details Textual)

Acquisitions (Details Textual)	1 Months Ended
	Feb. 26, 2020USD ($)
Acquisitions (Textual)
Acquired assets of health & harvest llc	$ 2,850,000