PishPosh (BABY) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 14, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Information [Line Items]
Entity Registrant Name	PishPosh, Inc.
Entity Central Index Key	0001611282
Entity File Number	00-0000000
Entity Tax Identification Number	88-2267409
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	1915 Swarthmore Avenue
Entity Address, City or Town	Lakewood
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	08701
Entity Phone Fax Numbers [Line Items]
City Area Code	(813)
Local Phone Number	659-5921
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		5,467,307

Condensed Balance Sheets (Unaud

Condensed Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 40,735	$ 368,242
Accounts receivable	103,131	81,277
Inventory, net	1,824,940	2,803,263
Prepaid expenses and other current assets	28,847	101,802
Deferred offering costs	2,042,085	1,708,147
Total current assets	4,039,738	5,062,731
Intangible assets, net	9,134	36,537
Deposits	10,155	10,155
Right of use asset	5,373	57,128
Total assets	4,064,400	5,166,551
Current liabilities:
Accounts payable	3,723,515	3,863,514
Accrued expenses and other current liabilities	1,012,016	761,022
Loan payable, net of debt discount	1,172,858	654,287
Note payable, net of debt discount	3,029,689	2,273,011
Convertible note payable, net of debt discount	430,499	240,135
Right of use liability, current portion	5,519	58,741
Total current liabilities	10,535,488	9,054,429
Loan payable	691,058
Total liabilities	11,226,546	9,054,429
Commitments and contingencies (Note 12)
Stockholders’ deficit:
Preferred stock, $0.000001 par value, 10,000,000 shares authorized, 1,752 shares issued and outstanding as of September 30, 2024 and December 31, 2023
Common stock, $0.000001 par value, 100,000,000 shares authorized, 5,467,307 and 4,939,345 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	5	5
Additional paid-in capital	15,906,094	13,130,058
Accumulated deficit	(23,068,245)	(17,017,941)
Total stockholders’ deficit	(7,162,146)	(3,887,878)
Total liabilities and stockholders’ deficit	4,064,400	5,166,551
Related Party
Current liabilities:
Accounts payable, related party	61,392	103,719
Convertible note payable, related party	$ 1,100,000	$ 1,100,000

Condensed Balance Sheets (Una_2

Condensed Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.000001	$ 0.000001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	1,752	1,752
Preferred stock, shares outstanding	1,752	1,752
Common stock, par value (in Dollars per share)	$ 0.000001	$ 0.000001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	5,467,307	4,939,345
Common stock, shares outstanding	5,467,307	4,939,345

Condensed Statements of Compreh

Condensed Statements of Comprehenvie Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Net revenues	$ 2,524,995	$ 3,966,317	$ 8,289,459	$ 12,973,910
Cost of net revenues	1,834,460	2,748,041	5,807,120	8,778,804
Gross profit	690,535	1,218,276	2,482,339	4,195,106
Operating expenses:
General and administrative	720,952	791,336	2,411,664	8,072,606
Research and development				60,000
Sales and marketing	745,433	1,231,592	2,678,983	3,778,955
Total operating expenses	1,466,385	2,022,928	5,090,647	11,911,561
Loss from operations	(775,850)	(804,652)	(2,608,308)	(7,716,455)
Other income (expense):
Other income		410,686		410,686
Interest expense	(587,093)	(194,314)	(1,369,531)	(473,254)
Cost of equity line of credit			(2,072,465)
Loss on extinguishment of debt				(1,693,850)
Total other expense	(587,093)	216,372	(3,441,996)	(1,756,418)
Provision for income taxes
Net loss	$ (1,362,943)	$ (588,280)	$ (6,050,304)	$ (9,472,873)
Weighted average common shares outstanding - basic (in Shares)	5,467,307	4,939,345	5,211,148	4,939,345
Weighted average common shares outstanding - diluted (in Shares)	5,467,307	4,939,345	5,211,148	4,939,345
Net loss per common share - basic (in Dollars per share)	$ (0.25)	$ (0.12)	$ (1.16)	$ (1.92)
Net loss per common share - diluted (in Dollars per share)	$ (0.25)	$ (0.12)	$ (1.16)	$ (1.92)

Condensed Statements of Stockho

Condensed Statements of Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2022		$ 5	$ 5,239,194	$ (6,584,666)	$ (1,345,467)
Balance (in Shares) at Dec. 31, 2022	1,752	4,939,345
Warrants issued in connection with notes			509,909		509,909
Net loss				(798,093)	(798,093)
Balance at Mar. 31, 2023		$ 5	5,749,103	(7,382,759)	(1,633,651)
Balance (in Shares) at Mar. 31, 2023	1,752	4,939,345
Balance at Dec. 31, 2022		$ 5	5,239,194	(6,584,666)	(1,345,467)
Balance (in Shares) at Dec. 31, 2022	1,752	4,939,345
Net loss					(9,472,873)
Balance at Sep. 30, 2023		$ 5	13,130,058	(16,057,539)	(2,927,476)
Balance (in Shares) at Sep. 30, 2023	1,752	4,939,345
Balance at Mar. 31, 2023		$ 5	5,749,103	(7,382,759)	(1,633,651)
Balance (in Shares) at Mar. 31, 2023	1,752	4,939,345
Warrants issued in connection with notes			78,458		78,458
Warrants issued in connection with extinguishment of debt			1,685,166		1,685,166
Warrants issued for services			5,617,331		5,617,331
Net loss				(8,086,500)	(8,086,500)
Balance at Jun. 30, 2023		$ 5	13,130,058	(15,469,259)	(2,339,196)
Balance (in Shares) at Jun. 30, 2023	1,752	4,939,345
Net loss				(588,280)	(588,280)
Balance at Sep. 30, 2023		$ 5	13,130,058	(16,057,539)	(2,927,476)
Balance (in Shares) at Sep. 30, 2023	1,752	4,939,345
Balance at Dec. 31, 2023		$ 5	13,130,058	(17,017,941)	(3,887,878)
Balance (in Shares) at Dec. 31, 2023	1,752	4,939,345
Net loss				(1,269,591)	(1,269,591)
Balance at Mar. 31, 2024		$ 5	13,130,058	(18,287,532)	(5,157,469)
Balance (in Shares) at Mar. 31, 2024	1,752	4,939,345
Balance at Dec. 31, 2023		$ 5	13,130,058	(17,017,941)	(3,887,878)
Balance (in Shares) at Dec. 31, 2023	1,752	4,939,345
Net loss					(6,050,304)
Balance at Sep. 30, 2024		$ 5	15,906,094	(23,068,245)	(7,162,146)
Balance (in Shares) at Sep. 30, 2024	1,752	5,467,307
Balance at Mar. 31, 2024		$ 5	13,130,058	(18,287,532)	(5,157,469)
Balance (in Shares) at Mar. 31, 2024	1,752	4,939,345
Warrants issued in connection with notes			424,984		424,984
Warrants issued as equity line of credit commitment			2,072,465		2,072,465
Conversion of convertible note and accrued interest into common stock			278,587		278,587
Conversion of convertible note and accrued interest into common stock (in Shares)		278,587
Exercise of warrant
Exercise of warrant (in Shares)		249,375
Net loss				(3,417,770)	(3,417,770)
Balance at Jun. 30, 2024		$ 5	15,906,094	(21,705,302)	(5,799,203)
Balance (in Shares) at Jun. 30, 2024	1,752	5,467,307
Net loss				(1,362,943)	(1,362,943)
Balance at Sep. 30, 2024		$ 5	$ 15,906,094	$ (23,068,245)	$ (7,162,146)
Balance (in Shares) at Sep. 30, 2024	1,752	5,467,307

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss	$ (6,050,304)	$ (9,472,873)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	27,403	30,125
Warrants issued for services		5,617,331
Non-cash interest expense	48,000
Warrants issued as equity line of credit commitment	2,072,465
Amortization of debt discount	692,161	185,449
Loss on extinguishment of debt		1,693,850
Change in inventory allowance	105,851	22,203
Amortization of right of use asset	51,755	42,818
Changes in operating assets and liabilities:
Accounts receivable	(21,854)	(101,874)
Inventory	872,472	1,263,838
Prepaid expenses and other current assets	72,955	188,760
Deferred offering costs	(333,938)	(428,928)
Accounts payable	(139,999)	1,045,208
Accounts payable, related party	(42,327)	(588,666)
Accrued expenses and other current liabilities	289,446	(30,003)
Lease liability	(53,222)	(42,681)
Net cash used in operating activities	(2,409,136)	(575,443)
Cash flows from financing activities:
Proceeds from loan payable	3,046,461
Repayments of loan payable	(2,134,832)	(1,471,614)
Proceeds from notes payable, net of issuance costs	760,000	1,751,160
Proceeds from convertible notes payable	410,000
Proceeds from loan payable, related party		665,000
Repayments of loan payable, related party		(515,000)
Net cash provided by financing activities	2,081,629	429,546
Net change in cash and cash equivalents	(327,507)	(145,897)
Cash and cash equivalents at beginning of period	368,242	218,605
Cash and cash equivalents at end of period	40,735	72,708
Supplemental disclosure of cash flow information:
Cash paid for interest	496,854	189,619
Supplemental disclosure of non-cash investing and financing activities:
Warrants issued in connection with new notes	424,984	588,366
Conversion of convertible note and accrued interest into common stock	$ 278,587

Nature of Operations

Nature of Operations	9 Months Ended
	Sep. 30, 2024
Nature of Operations [Abstract]
NATURE OF OPERATIONS	NOTE 1: NATURE OF OPERATIONS Pish Posh Baby, LLC (“Pish Posh”) was a Delaware limited liability company formed on December 15, 2015. Pish Posh was established via an asset purchase agreement with a related entity, Pish Posh, Inc. (the “Seller”), a Nevada corporation, in January 2016. Pursuant to the asset purchase agreement, Pish Posh purchased certain assets and assumed liabilities from Pish Posh, Inc. and all investors in the Seller were transferred into membership interests in Pish Posh. On February 25, 2022, PishPosh, Inc. (the “Company”), a Delaware corporation formed on December 16, 2021, merged with Pish Posh (the “Merger”). Pursuant to the Merger Agreement, each issued unit of membership interest of Pish Posh outstanding immediately prior to the effectiveness of the merger was converted into 1.572314286 shares of common stock in the Company. At the option of any shareholder, shares of Series A Preferred Stock of the Company, may be issued in lieu of shares of common stock. Upon the closing of the Merger, PishPosh, Inc. became the surviving corporation. The Company has a wide array of baby products, including brand-name strollers, car seats and other baby gear & accessories, which are sold via its retail location, website and other e-commerce channels. The Company’s headquarters are in Lakewood, New Jersey.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2024
Going Concern [Abstract]
GOING CONCERN	NOTE 2: GOING CONCERN The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern for the next 12 months from the date of this Quarterly Report on Form 10-Q. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has often not generated profits since inception, has sustained net losses of $6,050,304 and $9,472,873 for the nine months ended September 30, 2024 and 2023, respectively, and has negative cash flows from operations for the nine months then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern for the next 12 months from the date of this Quarterly Report on Form 10-Q is dependent upon its ability to generate sufficient cash flows from operations to meet its obligations, which it has not been able to accomplish to date, and/or to obtain additional debt or equity financing. Through the date of this Quarterly Report on Form 10-Q, the Company has been primarily financed through the issuance of loans and proceeds from the sale of preferred and common stock. In the event that the Company cannot generate sufficient revenue to sustain its operations, the Company will need to reduce expenses or obtain financing through the sale of debt and/or equity securities. The issuance of additional equity would result in dilution to existing shareholders. If the Company is unable to obtain additional funds when they are needed or if such funds cannot be obtained on terms acceptable to the Company, the Company would be unable to execute upon the business plan or pay costs and expenses as they are incurred, which would have a material, adverse effect on the business, financial condition and results of operations. No assurance can be given that the Company will be successful in these efforts. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company is seeking to raise capital via an equity offering and filed an amended Form S-1 on August 30, 2024. In the event the Company does not complete an offering, the Company expects to seek additional funding through private equity or debt financings. The Company may not be able to obtain financing on acceptable terms, or at all.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial reporting and with the instructions to Form 10-Q and Article 10 of Regulation S-X. In the opinion of management, the unaudited condensed financial statements included herein contain all adjustments necessary to present fairly the Company’s financial position and the results of its operations and cash flows for the interim periods presented. Such adjustments are of a normal recurring nature. The results of operations for the three and nine months ended September 30, 2024 may not be indicative of results for the full year. These unaudited condensed financial statements should be read in conjunction with the audited financial statements and the notes to those statements for the year ended December 31, 2023 included in the Company’s Annual Report on Form 10-K filed with the SEC on March 28, 2024. The Company is an emerging growth company as the term is used in The Jumpstart Our Business Startups Act, enacted on April 5, 2021 and has elected to comply with certain reduced public company reporting requirements. Use of Estimates The preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates and assumptions that 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 amounts of revenues and expenses during the reporting period. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, inventory reserve for obsolescence and fair value of warrants issued with debt. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates. Significant Risks and Uncertainties The Company is subject to customary risks and uncertainties including, but not limited to, the need for protection of proprietary technology, dependence on key personnel, costs of services provided by third parties, the need to obtain additional financing, and limited operating history. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. At September 30, 2024 and December 31, 2023 all of the Company’s cash and cash equivalents were held at one accredited financial institution. Concentrations The Company is dependent on third-party vendors for its inventory purchases. During the nine months ended September 30, 2024 and 2023, three vendors accounted for 48% and 44% of total purchases, respectively. The loss of these vendors may have a negative short-term impact on the Company’s operations; however, the Company believes there are acceptable substitute vendors that can be utilized longer-term. Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the date of purchase to be cash equivalents. Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: ● Level 1—Quoted prices in active markets for identical assets or liabilities. ● Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3—Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. The carrying values of the Company’s accounts receivable, prepaid expenses, accounts payable and accrued expenses approximate their fair values due to the short maturity of these instruments. The Company believes the carrying amount of its convertible notes payable, notes payable and loan payable approximate fair value based on rates and other terms currently available to the Company for similar debt instruments. Accounts Receivable Accounts receivable are derived from outstanding payments owed to the Company from e-commerce partners and are stated at their net realizable value. Accounts receivable are presented net of an allowance for credit losses, which is an estimate of amounts that may not be collectible. The Company uses a loss-rate approach based on historical loss information, adjusted for management’s expectations about current and future economic conditions, as the basis to determine expected credit losses. Management exercises significant judgment in determining expected credit losses. Key inputs include macroeconomic factors, industry trends, and the creditworthiness of counterparties. Management believes that the composition of receivables at year-end is consistent with historical conditions as credit terms and practices and the client base has not changed significantly. As of September 30, 2024 and December 31, 2023, the Company determined that no allowance for credit losses was necessary. Inventory Inventories consist of finished goods and products in transit from the Company’s suppliers. Finished goods inventory includes amounts primarily held at the Company’s warehouse location and at Amazon. Costs of finished goods inventories include all costs incurred to bring inventory to its current condition, including inbound freight and duties. Inventory is recorded at the lower of cost or net realizable value using the first-in-first-out (FIFO) method. If the Company determines that the estimated net realizable value of its inventory is less than the carrying value of such inventory, it records a charge to cost of goods sold to reflect the lower of cost or net realizable value. If actual market conditions are less favorable than those projected by the Company, further adjustments may be required that would increase the cost of goods sold in the period in which such a determination was made. As of September 30, 2024 and December 31, 2023, there was a reserve for obsolescence of $739,858 and $634,007, respectively. Deposits for future inventory purchases are included in prepaid expenses and other current assets. As of September 30, 2024 and December 31, 2023, prepaid expenses and other current assets included $15,312 and $101,802 respectively, in inventory deposits. As of September 30, 2024 and December 31, 2023, the Company had $9,975 and $36,966, respectively, in inventory in transit. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. The Company’s property and equipment includes office and computer equipment, furniture and fixtures and leasehold improvements, which are all depreciated using the straight-line method over their respective estimated useful lives. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is reflected in operations. Intangible Assets Intangible assets consist of capitalized website development costs less accumulated amortization. Website development costs are capitalized during the application and infrastructure development stage in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 350-50. The Company amortizes these costs using the straight-line method over an estimated useful life of three years. Impairment of Long-Lived Assets The Company reviews its long-lived assets (property and equipment and amortizable intangible assets) for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. If the sum of the expected cash flows, undiscounted, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value. Revenue Recognition In accordance with FASB ASC 606, Revenue from Contracts with Customers ● Identification of a contract with a customer; ● Identification of the performance obligations in the contract; ● Determination of the transaction price; ● Allocation of the transaction price to the performance obligations in the contract; and ● Recognition of revenue when or as the performance obligations are satisfied. Revenue is recognized when performance obligations are satisfied through the transfer of control of promised goods to the Company’s customers in an amount that reflects the consideration expected to be received in exchange for transferring goods or services to customers. Control transfers once a customer has the ability to direct the use of, and obtain substantially all of the benefits from, the product. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. The Company derives its revenue primarily from e-commerce transactions. For e-commerce transactions, revenue is recognized at the time the product is shipped to the customer, which is the point in time when control is transferred. The Company generates a small percentage of sales in its showroom, which revenue is recognized at the time the product is sold in store to the customer. There was no The Company deducts discounts, sales tax, and estimated refunds to arrive at net revenue. Sales tax collected from clients is not considered revenue and is included in accrued expenses until remitted to the taxing authorities. Shipping and handling fees charged to customers are included in net revenues. All shipping and handling costs are accounted for as fulfilment costs in sales and marketing expense, and are therefore not evaluated as a separate performance obligation. Total shipping and handling billed to customers as a component of net revenues was $2,107 and $5,898 for the three months ended September 30, 2024 and 2023 respectively. During the nine months ended September 30, 2024 and 2023 the same was $7,286 and $18,722 respectively. Cost of Revenue Cost of revenue consists of the costs of inventory sold, packaging materials costs, inbound freight and customs and duties. The Company includes outbound freight associated with shipping goods to customers as a component of sales and marketing expenses as noted below. Sales and Marketing Sales and marketing expenses includes fulfilment center operations, third-party logistics costs, e-commerce selling commissions, marketing and advertising costs as well as public relations. The Company also includes outbound freight associated with shipping goods to customers as a component of sales and marketing expenses. During the three months ended September 30, 2024 and 2023, shipping and handling costs were $266,033 and $334,098, respectively. During the nine months ended September 30, 2024 and 2023, shipping and handling costs were $838,179 and $1,072,889, respectively. General and Administrative Expenses General and administrative expenses consist primarily of compensation and benefits costs, professional services and information technology. General and administrative expenses also include payment processing fees, website costs and warehousing fees. Advertising Costs Advertising costs are included in sales and marketing expenses and are expensed as incurred. Advertising costs were $179,166 and $539,333 for the three months ended September 30, 2024 and 2023, respectively. Advertising costs were $1,038,481 and $1,413,101 for the nine months ended September 30, 2024 and 2023, respectively. Research and Development Costs Costs incurred in the research and development of the Company’s products are expensed as incurred. Comprehensive Loss The Company follows FASB ASC 220 in reporting comprehensive income. Comprehensive income is a more inclusive financial reporting methodology that includes disclosure of certain financial information that historically has not been recognized in the calculation of net income. Since the Company has no items of other comprehensive income, comprehensive loss is equal to net loss. Deferred Offering Costs The Company complies with the requirements of FASB ASC 340-10-S99-1 with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed. As of September 30, 2024 and December 31, 2023, the Company had capitalized $2,042,085 and $1,708,147 in deferred offering costs, respectively. Deferred offering costs includes professional fees incurred including legal, accounting, underwriting and advisory in connection with the Company’s anticipated equity offering. As of September 30, 2024, management assessed the recoverability of the capitalized deferred offering costs of the $2,042,085 in deferred offering costs, of which $1,708,147 pertain to costs incurred from 2021 through 2023 when the Company initiated its public offering efforts. These costs include legal fees and accounting fees related to the Company’s previous audits. Management believes that these costs should not be impaired as of September 30, 2024 as they still provide economic benefits for the Company’s potential public offering. All initial offering costs incurred have enabled the Company to achieve and maintain SEC effectiveness, which is a key component of the Company’s ability to undergo a successful initial public offering. The Company filed an amended Form S-1 on August 30, 2024. Management will continue to monitor any further delay or abandonment of the contemplated public offering. If any further delays are expected, the Company may have to impair a substantial portion, or all, of its deferred offering costs. Accounting for Preferred Stock ASC 480, Distinguishing Liabilities from Equity, includes standards for how an issuer of equity (including equity shares issued by consolidated entities) classifies and measures on its balance sheet certain financial instruments with characteristics of both liabilities and equity. Management is required to determine the presentation for the preferred stock as a result of the redemption and conversion provisions, among other provisions in the agreement. Specifically, management is required to determine whether the embedded conversion feature in the preferred stock is clearly and closely related to the host instrument, and whether the bifurcation of the conversion feature is required and whether the conversion feature should be accounted for as a derivative instrument. If the host instrument and conversion feature are determined to be clearly and closely related (both more akin to equity), derivative liability accounting under ASC 815, Derivatives and Hedging Costs incurred directly for the issuance of the preferred stock are recorded as a reduction of gross proceeds received by the Company, resulting in a discount to the preferred stock. Warrant Valuation Stock warrant valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards is estimated using the Black-Scholes option model with a volatility figure derived from an average of historical stock prices for comparable entities. The Company accounts for the expected life based on the contractual life of the warrants. The risk-free interest rate is determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the warrants. Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of September 30, 2024 and 2023, diluted net loss per share is the same as basic net loss per share. Potentially dilutive items for the three and nine months ended September 30, 2024 and 2023 are as follows: September 30, 2024 2023 Convertible note payable 430,500 240,135 Convertible note payable, related party (1) 293,096 304,126 Preferred stock (convertible to common stock) 1,752,371 1,752,371 Common stock warrants 14,282,009 6,032,008 Total potentially dilutive securities 16,757,976 8,328,640 (1) The potentially dilutive shares from the $1,100,000 convertible note, related party, and accrued interest of $116,347 was estimated using a conversion price of $4.15, which is 100% of the anticipated initial public offering price of $4.15 per share. In 2023, the potentially dilutive shares from the $950,000 note was estimated using a conversion price of $5.50, which was 110% of the anticipated initial public offering price of $5.00 as of September 30, 2023. Leases In accordance with FASB ASC 842, Leases Recently Issued and Adopted Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09) Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

Intangible Assets, Net

Intangible Assets, Net	9 Months Ended
	Sep. 30, 2024
Intangible Assets, Net [Abstract]
INTANGIBLE ASSETS, NET	NOTE 4: INTANGIBLE ASSETS, NET Intangible assets, net consists of the following: September 30, December 31, 2024 2023 Website development costs $ 127,750 $ 127,750 Less: Accumulated amortization (118,616 ) (91,213 ) Intangible assets, net $ 9,134 $ 36,537 Amortization expense was $9,135 and $9,134 for the three months ended September 30, 2024 and 2023 and $27,403 and $30,125 for the nine months ended September 30, 2024 and 2023.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Sep. 30, 2024
Accrued Expenses and Other Current Liabilities [Abstract]
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	NOTE 5: ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of the following: September 30, December 31, 2024 2023 Accrued personnel and other expenses $ 367,295 $ 170,337 Accrued sales return 19,456 - Gift card liability 246,933 202,453 Allowance for sales returns - 108,279 Interest 274,624 176,245 Security deposit payable 3,708 3,708 Advances from third parties 100,000 100,000 Accrued expenses and other current liabilities $ 1,012,016 $ 761,022

Loans and Notes Payable

Loans and Notes Payable	9 Months Ended
	Sep. 30, 2024
Loans and Notes Payable [Abstract]
LOANS AND NOTES PAYABLE	NOTE 6: LOANS AND NOTES PAYABLE Merchant Advances During 2024 and 2023, the Company entered into several short-term merchant loans with American Express, Amazon and Shopify. The loans mature in six to nine months and bear interest ranging from 8% to 13%. The loans require monthly principal and interest payments. During the nine months ended September 30, 2024 and 2023, the Company received merchant advances totaling $1,045,900 and $200,000, respectively, and made repayments totaling $1,557,614 and $1,471,614, respectively. As of September 30, 2024 and December 31, 2023, the Company had $191,134 and $654,287, respectively in outstanding principal pertaining to these merchant loans. Interest expense for the loans totaled for the three months ended September 30, 2024 and 2023 $6,197 and $15,432 respectively. Interest expense for the loans totaled $65,357 and $100,983 for the nine months ended September 30, 2024 and 2023, respectively. As of September 30, 2024 and December 31, 2023, there was $0 and $3,598 respectively, in interest payable pertaining to these loans. Loan Agreements with Altbanq Lending LLC On April 1, 2024, the Company and Altbanq Lending LLC (“Altbanq”) entered into a Business Loan and Security Agreement (the “April 2024 Loan Agreement”), pursuant to which the Company agreed to borrow an aggregate of $1,600,000, which such loan amount may be made in multiple disbursements, and on May 21, 2024, the Company and Altbanq entered in to a Business Loan and Security Agreement (the “May 2024 Loan Agreement” and together with the April 2024 Loan Agreement, the “Loan Agreements”), pursuant to which the Company agreed to borrow an aggregate of $400,000, which such loan may be made in multiple disbursements, each at an interest rate of 22.5% per annum, which such interest rate shall increase to 24% per annum on the entire outstanding balance upon the occurrence of an Event of Default (as defined in the agreement), less certain fees and expenses payable by the Company in connection with the Altbanq loan agreements, including origination fees of $40,000 in the aggregate and legal fees of $8,000 in the aggregate. The loan fees were expensed immediately and were not recorded as a debt discount and amortized over the term of the loans, since the loan fees were deemed immaterial to the financial statements. Pursuant to the April 2024 Loan Agreement, the Company has agreed to make repayments of $22,308 per week in 104 installments for an aggregate total repayment amount of $2,320,000 (comprised of $1,600,000 in principal amount and $720,000 in interest charge), and pursuant to the May 2024 Loan Agreement, the company have agreed to make repayments of $5,577 per week in 104 installments for an aggregate total repayment amount of $580,000 (comprised of $400,000 in principal amount and $180,000 in interest charge). The Company received an aggregate of $1,952,000 in proceeds pursuant to the Altbanq loans in April and May 2024. As of September 30, 2024, the outstanding balance of the Altbanq loan was $1,672,782, net of debt discount of $569,132. For the three and nine months ended September 30, 2024, the Company recognized interest expense of $175,269 and $330,868 respectively. Notes Payable, Net of Debt Discount Promissory Notes As of September 30, 2024 and December 31, 2023, the Company had $1,025,000 outstanding pertaining to a promissory note received in 2021. In April 2024, the Company extended the maturity date to June 1, 2024, which was then further extended to January 31, 2025. Interest expense for three and nine months ended September 30, 2024 and 2023 was $0. In February 2024, the Company received $300,000 in short-term promissory notes. The notes bear interest at 10% per annum and mature on May 31, 2024, which was extended to January 31, 2025. Interest expense for the three and nine months ended September 30, 2024 was $7,562 and $22,522, respectively, all of which was accrued and unpaid. In July 2024, the Company received $250,000 in short-term promissory notes. The notes bear interest at 12% per annum and mature on August 6, 2024. The promissory note was repaid in full as of September 30, 2024. In July 2024, the Company received $110,000 in short-term promissory notes. The notes bear interest at 12% per annum with a default rate of 24% per annum. The promissory notes matures on or before September 28, 2024, which was extended to January 31, 2025. Interest expense for the three and nine months ended September 30, 2024 was $2,351, all of which was accrued and unpaid. In August 2024, the Company received $100,000 in short-term promissory notes. The notes bear interest at 12% per annum with a default rate of 24% per annum. The promissory notes mature on or before November 4, 2024, which was extended to January 31, 2025. Interest expense for the three and nine months ended September 30, 2024 was $1,742, all of which was accrued and unpaid. OID Notes On January 25, 2023, the Company issued three unsecured original issue discount promissory notes in the aggregate principal amount of $577,500, respectively (the “OID Notes”). The Company received proceeds in the aggregate amount of $550,000 in connection with the issuance of the OID Notes. No interest shall accrue on the OID Note prior to an event of default and after event of default, interest shall accrue at the rate of 24% per annum. The OID Notes provided that the principal and all unpaid interest owed under each OID Note shall be due and payable on the earlier of (i) April 30, 2023, or (ii) three business days after the closing or abandonment of Company’s anticipated initial public offering. In connection with the OID Notes, the Company recognized a debt discount of $27,500. For the three months ended September 30, 2024 and 2023, the Company recognized interest expense associated with the amortization of debt discount of $0. For the nine months ended September 30, 2024 and 2023, interest expenses associated with amortization of debt discount of $0 and $27,500 respectively. As of September 30, 2024, unamortized debt discount was $0. In April 2024, the Company entered into Promissory Note Extension Agreements with the noteholders pursuant to which each such holder agreed to extend the maturity date of the OID Notes to June 1, 2024. As of the date of these financial statements, the amended maturity date of the OID Notes was January 31, 2025. For the three months ended September 30, 2024 and 2023, interest expense on the OID Notes was $8,734. For the nine months ended September 30, 2024 and 2023, interest expenses on the OID Notes was $26,012 and $23,544 respectively, all of which was accrued and unpaid. As of September 30, 2024 and December 31, 2023, there was $58,588 and $32,277, respectively, in interest payable pertaining to these loans. On August 31, 2023, the Company issued two unsecured original issue discount promissory notes in the aggregate principal amount of $336,000, respectively (the “August OID Notes”). The Company received proceeds in the aggregate amount of $320,000 in connection with the issuance of the August OID Notes. The Company recognized a debt discount of $16,000, all of which was amortized to interest expense in 2023. No interest shall accrue on the OID Note prior to an event of default and after event of default, interest shall accrue at the rate of 24% per annum. The principal and all unpaid interest owed under each August OID Note shall be due and payable on the earlier of (i) November 1, 2023, or (ii) three business days after the closing or abandonment of Company’s anticipated initial public offering. As of the date of these financial statements, the amended maturity date of the August OID Notes was January 31, 2025. On February 1, 2024, the Company issued the 2024 Inventory Financing Notes to Moishe (Michael) Hartstein and Alpha Capital Anstalt in the principal amounts of $250,000 and $50,000, respectively, the proceeds of which shall be used solely for the purpose of purchasing inventory for sale in 2024 (the “2024 Inventory Financing Notes”). The 2024 Inventory Financing Notes bear interest at an annual rate of 10% per annum and were initially due and payable on May 31, 2024. As of the date of these financial statements, the amended maturity date of these notes was January 31, 2025. For the three and nine months ended September 30, 2024 interest expense on these notes was $7,562 and $22,521 respectively. Investor Bridge Notes The Company conducted a private offering (the “2023 Bridge Offering”) of up to $1,000,000 of unsecured promissory notes (“Investor Bridge Notes”) and warrants to purchase up to 1,000,000 shares of the Company’s common stock. The Investor Bridge Notes will bear interest at a rate of 6% per annum and will mature (the “Investor Bridge Notes Maturity Date”) on the earlier of two years from the date of the initial closing of such private placement or a liquidity event, as defined in the Investor Bridge Notes, which includes a firm commitment underwritten initial public offering of the Company’s common stock. Each of the Investor Bridge Notes will be coupled with an equal number of warrants (the “Investor Bridge Warrants”) to purchase common stock (up to 1,000,000 warrants) at an exercise price of $1.00 per share. On the Investor Bridge Notes Maturity Date, the Investor Bridge Notes will be automatically repaid, and the proceeds payable shall be automatically applied to the exercise of the Investor Bridge Warrants. At the first closing of the 2023 Bridge Offering, which took place on March 24, 2023, the Company issued $650,000 of Investor Bridge Notes and issued Investor Bridge Warrants to purchase 650,000 shares of common stock with an exercise price of $1.00 per share. In connection with the first closing of the 2023 Bridge Offering, the Company paid Boustead Securities, LLC (“Boustead”), its placement agent in such 2023 Bridge Offering, $52,000 in cash and issued the placement agent 5-year warrants to purchase 45,500 shares of common stock (the “Boustead Bridge Warrants”), at an exercise price of $1.00 per share and are exercisable immediately. The Boustead Bridge Warrants are considered as compensation to Boustead pursuant to the rules of FINRA and will not be exercisable until 180 days following the date of commencement of sales of the Company’s common stock pursuant to its initial public offering. Following the first closing of the 2023 Bridge Offering, the Company received net proceeds of $589,705 after deducting fees. At the second closing of the 2023 Bridge Offering, which took place on April 14, 2023, the Company issued $100,000 of Investor Bridge Notes and issued Investor Bridge Warrants to purchase 100,000 shares of common stock with an exercise price of $1.00 per share. In connection with the second closing of the 2023 Bridge Offering, the Company paid Boustead $8,000 in cash and issued the placement agent 5-year warrants to purchase 7,000 shares of common stock at an exercise price of $1.00 per share and are exercisable immediately. Following the second closing of the 2023 Bridge Offering, the Company received net proceeds of $91,455 after deducting fees. During the three months ended September 30, 2024 and 2023 interest expense on the 2023 Bridge Offering was $11,342 and $11,342 respectively. During the nine months ended September 30, 2024 and 2023 interest expense was $33,780 and $23,079 respectively. As of September 30, 2024 and December 31, 2023, there was $68,203 and $34,422, respectively, in interest payable pertaining to these loans. In connection with the Investor Bridge Notes, the Company recognized a debt discount of $657,206, consisting of the relative fair value of the warrants issued of $588,366 and issuance costs of $68,840. The fair value of the warrants was as calculated by assumptions used in the Black-Scholes model (Note 9) .The debt discount will be amortized to interest expense over the life of the loan. For the three months ended September 30, 2024 and 2023, $82,826 and $82,826 was amortized to interest expense, respectively. For the nine months ended September 30, 2024 and 2023, $246,678 and $158,891 was amortized to interest expense, respectively. As of September 30, 2024 and December 31, 2023, $168,811 and $415,489, respectively, remained unamortized. Notes payable, net of debt discount, consisted of the following: September 30, December 31, 2024 2023 Principal: Promissory note $ 1,535,000 $ 1,025,000 OID Notes 913,500 913,500 Investor Bridge Notes 750,000 750,000 3,198,500 2,688,500 Less: Unamortized debt discount (168,811 ) (415,489 ) Notes payable, net of debt discount $ 3,029,689 $ 2,273,011

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Sep. 30, 2024
Convertible Notes Payable [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 7: CONVERTIBLE NOTES PAYABLE On May 14, 2024, the Company entered into an Amendment and Notice of Conversion of Note with Palladium, pursuant to which that certain Secured Convertible Note, dated March 1, 2022 (the “2022 Palladium Note”), issued to Palladium in connection with the Subsequent Closing in the principal amount of $240,135, was amended to allow for immediate conversion of the 2022 Palladium Note and which, simultaneously, converted the 2022 Palladium Note in full in exchange for 278,587 shares of common stock, representing the conversion of the principal amount of $240,135, plus accrued and unpaid interest of $38,452. On March 2024, the Company issued two unsecured original issue discount promissory notes in the aggregate principal amount of $343,500, respectively (the “March 2024 OID Notes”). The Company received proceeds in the aggregate amount of $325,000 in connection with the issuance of the March 2024 OID Notes. No interest shall accrue on the OID Notes prior to an event of default and after event of default, interest shall accrue at the rate of 24% per annum. The March OID Notes mature on October 1, 2024, which was extended to January 31, 2025. In connection with the March OID Notes, the Company recognized a debt discount of $18,500, of which $8,103, was amortized to interest expense for the three months ended September 30, 2024 and $18,500 for the nine months ended September 30, 2024. As of September 30, 2024, $0 remained unamortized. The March 2024 OID Notes including interest accrued thereon shall be convertible, in whole or in part, into shared of Common Stock at the option of the Holder at a price of $1.00, at any time. Pursuant to the term of the note, holder shall not exceed its beneficial ownership limitation to 9.99% upon conversion into shares. On April 2024, the Company issued two unsecured original issue discount promissory notes in the aggregate principal amount of $87,000, respectively (the “April 2024 OID Notes”). The Company received proceeds in the aggregate amount of $85,000 in connection with the issuance of the April 2024 OID Notes. No interest shall accrue on the OID Notes prior to an event of default and after event of default, interest shall accrue at the rate of 24% per annum. The April OID Notes mature on October 1, 2024, which was extended to January 31, 2025. In connection with the April OID Notes, the Company recognized a debt discount of $2,000, of which $1,005, was amortized to interest expense for the three months ended September 30, 2024 and $2,000 for the nine months ended September 30, 2024. As of September 30, 2024, $0 remained unamortized. The April 2024 OID Notes including interest accrued thereon shall be convertible, in whole or in part, into shared of Common Stock at the option of the Holder at a price of $1.00, at any time. Pursuant to the term of the note, holder shall not exceed its beneficial ownership limitation to 9.99% upon conversion into shares. The March and April 2024 OID Notes are convertible into share of the Company’s stock at any time at a conversion price of $1.00 per share. In connection with the March and April 2024 OID Notes, the Company granted 8,000,001 warrants to purchase common stock. The Company recognized a debt discount of $424,983 consisting of the relative fair value of the warrants (see Note 9). The fair value of the warrants was calculated by assumptions used in the Black-Scholes model (Note 9). The debt discount will be amortized to interest expense over the life of the loans. For the three and nine months ended September 30, 2024, $212,491 and $ 424,982 was amortized to interest expense. As of September 30, 2024, $0 remained unamortized. As of September 30, 2024 and December 31, 2023, the Company had total convertible promissory notes outstanding of $1,530,499 and 1,340,135, respectively. Interest expense was $15,753 and $13,247 for the three months ended September 30, 2024 and 2023 respectively. During the nine months ended September 30, 2024 and 2023 interest expense was $46,918 and $36,801 respectively. As of September 30, 2024 and December 31, 2023, interest payable on the convertible notes was $116,390 and $69,473, respectively.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2024
Stockholders’ Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8: STOCKHOLDERS’ EQUITY Preferred Stock The Company’s Amended Certificate of Incorporation authorizes the Board to establish and to issue from time to time one or more series of preferred stock, par value $0.000001 per share, covering up to an aggregate of 10,000,000 shares of preferred stock. Each series of preferred stock will cover the number of shares and will have the powers, preferences, rights, qualifications, limitations and restrictions determined by the board of directors, which may include, among others, dividend rights, liquidation preferences, voting rights, conversion rights, preemptive rights and redemption rights. As of September 30, 2024 and December 31, 2023, 20,000 shares of preferred stock are designated as Series A preferred stock. Common Stock The Company’s Amended Certificate of Incorporation authorizes 100,000,000 shares of common stock, par value $0.000001 per share. On May 14, 2024, 250,000 warrants were exercised for 249,375 shares of common stock issued upon the cashless exercise of Warrant 2023-1 by Dov Kurlander at an exercise price of $0.01 per share (the “Palladium Warrant 2023-1”). 2022 Equity Incentive Plan The board and stockholders adopted the 2022 Equity Incentive Plan (the “2022 Equity Incentive Plan”) on September 1, 2022 and October 19, 2022, respectively. The 2022 Equity Incentive Plan governs equity awards to employees, directors, officers, consultants, and other eligible participants. Under the 2022 Equity Incentive Plan there are 350,000 shares of common stock reserved for issuance. The types of awards permitted under the 2022 Equity Incentive Plan include nonqualified stock options, incentive stock options, stock appreciation rights, restricted stock, restricted stock units, and other awards. Each option shall be exercisable at such times and subject to such terms and conditions as the Board may specify. As of September 30, 2024 and December 31, 2023, the Company has not granted any awards under the 2022 Equity Incentive Plan.

Warrants

Warrants	9 Months Ended
	Sep. 30, 2024
Warrants [Abstract]
WARRANTS	NOTE 9: WARRANTS The following is a summary of warrant activity for the nine months ended September 30, 2024: Warrants Weighted Intrinsic Outstanding as of December 31, 2023 6,032,008 $ 0.68 $ 18,518,522 Issued in connection with new notes 8,000,001 $ 0.01 Issued as equity line of credit commitment 500,000 $ 0.01 Exercised (250,000 ) $ 0.01 Outstanding as of September 30, 2024 14,282,009 $ 0.29 $ 55,128,555 Exercisable as of December 31, 2023 840,183 $ 1.00 $ 2,307,489 Exercisable as of September 30, 2024 840,183 $ 1.00 $ 2,307,489 The aggregate intrinsic value is being updated as the difference between weighted average exercise price of the underlying awards and the latest initial public offering price of common stock, which was $4.15 and $3.75 per share as of September 30, 2024 and December 31, 2023, respectively. As of September 30, 2024, the weighted-average remaining years to termination of outstanding warrants was 3.9 years. In connection with the May and April 2024 OID Notes (See Note 6), the Company granted warrants to purchase 8,000,001 shares of common stock, with an exercise price of $0.01 per share (the “April 2024 Warrants”). The April 2024 Warrants are exercisable at any time after the date that the Company’s shares of common stock have been approved for and are listed for trading on certain trading markets, and at any time up to the date that is five years after their original issuance. The relative fair value of the warrants was $424,983, which was calculated using the Black-Scholes option model. The relative fair value was included as debt discount and will be amortized to interest expense over the life of the April OID Notes. (See Note 6). On April 1, 2024, the Company granted 500,000 warrants to purchase common stock to Alpha Capital as a commitment to the Company’s contemplated equity line of credit. The warrants have an exercise price of $0.01 per share and are exercisable at any time on or after the date that the Company’s common shares have been approved for and are listed for trading on a Trading Market (the “ Initial Exercise Date Termination Date The following table presents the assumptions used in the Black-Scholes option-pricing model to determine the grant-date fair value of warrants granted during the nine months ended September 30, 2024 and 2023: Nine Months Ended September 30, 2024 2023 Risk-free interest rate 4.34 % 3.68 % Expected term (in years) 5.00 4.18 Expected volatility 155.5 % 161.0 % Expected dividend yield 0 % 0 % Estimated fair value of common stock $ 4.15 $ 3.75 The estimated fair value of common stock was based on the anticipated price of the Company’s common stock in its planned equity offering.

Related Party Transacations

Related Party Transacations	9 Months Ended
	Sep. 30, 2024
Related Party Transacations [Abstract]
RELATED PARTY TRANSACATIONS	NOTE 10: RELATED PARTY TRANSACATIONS The Company received advances for purchases which were charged on credit cards owned by the previous Managing Member of Pish Posh Baby. As of September 30, 2024 and December 31, 2023, there were net advances of $61,392 and $353,719, outstanding, respectively, which are reflected as accounts payable – related party on the balance sheets. Refer to Note 6 for detail on related party loans.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2024
Income Taxes [Abstract]
INCOME TAXES	NOTE 11: INCOME TAXES There is no There was no Tax years from 2020 2023

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12: COMMITMENTS AND CONTINGENCIES Lease Commitments The Company’s leases consist solely of retail showroom and office space in Lakewood, New Jersey which matures in October 2024. The components of the Company’s lease costs, which are included in general and administrative expenses on the accompanying statement of comprehensive loss for the three and nine months ended September 30, 2024 and 2023, are as follows: Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Operating lease cost $ 16,215 $ 16,215 $ 48,648 $ 48,648 Sublease income (7,744 ) (9,907 ) (26,596 ) (23,631 ) Total lease cost $ 8,471 $ 6,308 $ 22,052 $ 25,017 Additional information related to the Company’s lease for the three and nine months ended September 30, 2024 and 2023 is as follows: Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Operating cash flows from operating lease $ 16,668 $ 16,183 $ 50,004 $ 48,548 Remaining lease term - operating lease - 1 years - 1 year Discount rate - operating lease 8.0 % 8.0 % 8.0 % 8.0 % Contingencies The Company may be subject to pending legal proceedings and regulatory actions in the ordinary course of business. The results of such proceedings cannot be predicted with certainty, but the Company does not anticipate that the final outcome, if any, arising out of any such matters will have a material adverse effect on its business, financial condition or results of operations.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13: SUBSEQUENT EVENTS On September 25, 2024, the lease was extended through October 2029, effective November 1, 2024. In October 2024, the Company received $300,000 in proceeds from short-term promissory notes.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (1,362,943)	$ (3,417,770)	$ (1,269,591)	$ (588,280)	$ (8,086,500)	$ (798,093)	$ (6,050,304)	$ (9,472,873)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial reporting and with the instructions to Form 10-Q and Article 10 of Regulation S-X. In the opinion of management, the unaudited condensed financial statements included herein contain all adjustments necessary to present fairly the Company’s financial position and the results of its operations and cash flows for the interim periods presented. Such adjustments are of a normal recurring nature. The results of operations for the three and nine months ended September 30, 2024 may not be indicative of results for the full year. These unaudited condensed financial statements should be read in conjunction with the audited financial statements and the notes to those statements for the year ended December 31, 2023 included in the Company’s Annual Report on Form 10-K filed with the SEC on March 28, 2024. The Company is an emerging growth company as the term is used in The Jumpstart Our Business Startups Act, enacted on April 5, 2021 and has elected to comply with certain reduced public company reporting requirements.
Use of Estimates	Use of Estimates The preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates and assumptions that 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 amounts of revenues and expenses during the reporting period. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, inventory reserve for obsolescence and fair value of warrants issued with debt. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates.
Significant Risks and Uncertainties	Significant Risks and Uncertainties The Company is subject to customary risks and uncertainties including, but not limited to, the need for protection of proprietary technology, dependence on key personnel, costs of services provided by third parties, the need to obtain additional financing, and limited operating history.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. At September 30, 2024 and December 31, 2023 all of the Company’s cash and cash equivalents were held at one accredited financial institution.
Concentrations	Concentrations The Company is dependent on third-party vendors for its inventory purchases. During the nine months ended September 30, 2024 and 2023, three vendors accounted for 48% and 44% of total purchases, respectively. The loss of these vendors may have a negative short-term impact on the Company’s operations; however, the Company believes there are acceptable substitute vendors that can be utilized longer-term.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the date of purchase to be cash equivalents.
Fair Value Measurements	Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: ● Level 1—Quoted prices in active markets for identical assets or liabilities. ● Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3—Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. The carrying values of the Company’s accounts receivable, prepaid expenses, accounts payable and accrued expenses approximate their fair values due to the short maturity of these instruments. The Company believes the carrying amount of its convertible notes payable, notes payable and loan payable approximate fair value based on rates and other terms currently available to the Company for similar debt instruments.
Accounts Receivable	Accounts Receivable Accounts receivable are derived from outstanding payments owed to the Company from e-commerce partners and are stated at their net realizable value. Accounts receivable are presented net of an allowance for credit losses, which is an estimate of amounts that may not be collectible. The Company uses a loss-rate approach based on historical loss information, adjusted for management’s expectations about current and future economic conditions, as the basis to determine expected credit losses. Management exercises significant judgment in determining expected credit losses. Key inputs include macroeconomic factors, industry trends, and the creditworthiness of counterparties. Management believes that the composition of receivables at year-end is consistent with historical conditions as credit terms and practices and the client base has not changed significantly. As of September 30, 2024 and December 31, 2023, the Company determined that no allowance for credit losses was necessary.
Inventory	Inventory Inventories consist of finished goods and products in transit from the Company’s suppliers. Finished goods inventory includes amounts primarily held at the Company’s warehouse location and at Amazon. Costs of finished goods inventories include all costs incurred to bring inventory to its current condition, including inbound freight and duties. Inventory is recorded at the lower of cost or net realizable value using the first-in-first-out (FIFO) method. If the Company determines that the estimated net realizable value of its inventory is less than the carrying value of such inventory, it records a charge to cost of goods sold to reflect the lower of cost or net realizable value. If actual market conditions are less favorable than those projected by the Company, further adjustments may be required that would increase the cost of goods sold in the period in which such a determination was made. As of September 30, 2024 and December 31, 2023, there was a reserve for obsolescence of $739,858 and $634,007, respectively. Deposits for future inventory purchases are included in prepaid expenses and other current assets. As of September 30, 2024 and December 31, 2023, prepaid expenses and other current assets included $15,312 and $101,802 respectively, in inventory deposits. As of September 30, 2024 and December 31, 2023, the Company had $9,975 and $36,966, respectively, in inventory in transit.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. The Company’s property and equipment includes office and computer equipment, furniture and fixtures and leasehold improvements, which are all depreciated using the straight-line method over their respective estimated useful lives. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is reflected in operations.
Intangible Assets	Intangible Assets Intangible assets consist of capitalized website development costs less accumulated amortization. Website development costs are capitalized during the application and infrastructure development stage in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 350-50. The Company amortizes these costs using the straight-line method over an estimated useful life of three years.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews its long-lived assets (property and equipment and amortizable intangible assets) for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. If the sum of the expected cash flows, undiscounted, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value.
Revenue Recognition	Revenue Recognition In accordance with FASB ASC 606, Revenue from Contracts with Customers ● Identification of a contract with a customer; ● Identification of the performance obligations in the contract; ● Determination of the transaction price; ● Allocation of the transaction price to the performance obligations in the contract; and ● Recognition of revenue when or as the performance obligations are satisfied. Revenue is recognized when performance obligations are satisfied through the transfer of control of promised goods to the Company’s customers in an amount that reflects the consideration expected to be received in exchange for transferring goods or services to customers. Control transfers once a customer has the ability to direct the use of, and obtain substantially all of the benefits from, the product. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. The Company derives its revenue primarily from e-commerce transactions. For e-commerce transactions, revenue is recognized at the time the product is shipped to the customer, which is the point in time when control is transferred. The Company generates a small percentage of sales in its showroom, which revenue is recognized at the time the product is sold in store to the customer. There was no The Company deducts discounts, sales tax, and estimated refunds to arrive at net revenue. Sales tax collected from clients is not considered revenue and is included in accrued expenses until remitted to the taxing authorities. Shipping and handling fees charged to customers are included in net revenues. All shipping and handling costs are accounted for as fulfilment costs in sales and marketing expense, and are therefore not evaluated as a separate performance obligation. Total shipping and handling billed to customers as a component of net revenues was $2,107 and $5,898 for the three months ended September 30, 2024 and 2023 respectively. During the nine months ended September 30, 2024 and 2023 the same was $7,286 and $18,722 respectively.
Cost of Revenue	Cost of Revenue Cost of revenue consists of the costs of inventory sold, packaging materials costs, inbound freight and customs and duties. The Company includes outbound freight associated with shipping goods to customers as a component of sales and marketing expenses as noted below.
Sales and Marketing	Sales and Marketing Sales and marketing expenses includes fulfilment center operations, third-party logistics costs, e-commerce selling commissions, marketing and advertising costs as well as public relations. The Company also includes outbound freight associated with shipping goods to customers as a component of sales and marketing expenses. During the three months ended September 30, 2024 and 2023, shipping and handling costs were $266,033 and $334,098, respectively. During the nine months ended September 30, 2024 and 2023, shipping and handling costs were $838,179 and $1,072,889, respectively.
General and Administrative Expenses	General and Administrative Expenses General and administrative expenses consist primarily of compensation and benefits costs, professional services and information technology. General and administrative expenses also include payment processing fees, website costs and warehousing fees.
Advertising Costs	Advertising Costs Advertising costs are included in sales and marketing expenses and are expensed as incurred. Advertising costs were $179,166 and $539,333 for the three months ended September 30, 2024 and 2023, respectively. Advertising costs were $1,038,481 and $1,413,101 for the nine months ended September 30, 2024 and 2023, respectively.
Research and Development Costs	Research and Development Costs Costs incurred in the research and development of the Company’s products are expensed as incurred.
Comprehensive Loss	Comprehensive Loss The Company follows FASB ASC 220 in reporting comprehensive income. Comprehensive income is a more inclusive financial reporting methodology that includes disclosure of certain financial information that historically has not been recognized in the calculation of net income. Since the Company has no items of other comprehensive income, comprehensive loss is equal to net loss.
Deferred Offering Costs	Deferred Offering Costs The Company complies with the requirements of FASB ASC 340-10-S99-1 with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed. As of September 30, 2024 and December 31, 2023, the Company had capitalized $2,042,085 and $1,708,147 in deferred offering costs, respectively. Deferred offering costs includes professional fees incurred including legal, accounting, underwriting and advisory in connection with the Company’s anticipated equity offering. As of September 30, 2024, management assessed the recoverability of the capitalized deferred offering costs of the $2,042,085 in deferred offering costs, of which $1,708,147 pertain to costs incurred from 2021 through 2023 when the Company initiated its public offering efforts. These costs include legal fees and accounting fees related to the Company’s previous audits. Management believes that these costs should not be impaired as of September 30, 2024 as they still provide economic benefits for the Company’s potential public offering. All initial offering costs incurred have enabled the Company to achieve and maintain SEC effectiveness, which is a key component of the Company’s ability to undergo a successful initial public offering. The Company filed an amended Form S-1 on August 30, 2024. Management will continue to monitor any further delay or abandonment of the contemplated public offering. If any further delays are expected, the Company may have to impair a substantial portion, or all, of its deferred offering costs.
Accounting for Preferred Stock	Accounting for Preferred Stock ASC 480, Distinguishing Liabilities from Equity, includes standards for how an issuer of equity (including equity shares issued by consolidated entities) classifies and measures on its balance sheet certain financial instruments with characteristics of both liabilities and equity. Management is required to determine the presentation for the preferred stock as a result of the redemption and conversion provisions, among other provisions in the agreement. Specifically, management is required to determine whether the embedded conversion feature in the preferred stock is clearly and closely related to the host instrument, and whether the bifurcation of the conversion feature is required and whether the conversion feature should be accounted for as a derivative instrument. If the host instrument and conversion feature are determined to be clearly and closely related (both more akin to equity), derivative liability accounting under ASC 815, Derivatives and Hedging Costs incurred directly for the issuance of the preferred stock are recorded as a reduction of gross proceeds received by the Company, resulting in a discount to the preferred stock.
Warrant Valuation	Warrant Valuation Stock warrant valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards is estimated using the Black-Scholes option model with a volatility figure derived from an average of historical stock prices for comparable entities. The Company accounts for the expected life based on the contractual life of the warrants. The risk-free interest rate is determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the warrants.
Net Loss per Share	Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of September 30, 2024 and 2023, diluted net loss per share is the same as basic net loss per share. Potentially dilutive items for the three and nine months ended September 30, 2024 and 2023 are as follows: September 30, 2024 2023 Convertible note payable 430,500 240,135 Convertible note payable, related party (1) 293,096 304,126 Preferred stock (convertible to common stock) 1,752,371 1,752,371 Common stock warrants 14,282,009 6,032,008 Total potentially dilutive securities 16,757,976 8,328,640 (1) The potentially dilutive shares from the $1,100,000 convertible note, related party, and accrued interest of $116,347 was estimated using a conversion price of $4.15, which is 100% of the anticipated initial public offering price of $4.15 per share. In 2023, the potentially dilutive shares from the $950,000 note was estimated using a conversion price of $5.50, which was 110% of the anticipated initial public offering price of $5.00 as of September 30, 2023.
Leases	Leases In accordance with FASB ASC 842, Leases
Recently Issued and Adopted Accounting Pronouncements	Recently Issued and Adopted Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09) Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Potentially Dilutive Items Outstanding	Potentially dilutive items for the three and nine months ended September 30, 2024 and 2023 are as follows: September 30, 2024 2023 Convertible note payable 430,500 240,135 Convertible note payable, related party (1) 293,096 304,126 Preferred stock (convertible to common stock) 1,752,371 1,752,371 Common stock warrants 14,282,009 6,032,008 Total potentially dilutive securities 16,757,976 8,328,640 (1) The potentially dilutive shares from the $1,100,000 convertible note, related party, and accrued interest of $116,347 was estimated using a conversion price of $4.15, which is 100% of the anticipated initial public offering price of $4.15 per share. In 2023, the potentially dilutive shares from the $950,000 note was estimated using a conversion price of $5.50, which was 110% of the anticipated initial public offering price of $5.00 as of September 30, 2023.

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2024
Intangible Assets, Net [Abstract]
Schedule of Intangible Assets, Net	Intangible assets, net consists of the following: September 30, December 31, 2024 2023 Website development costs $ 127,750 $ 127,750 Less: Accumulated amortization (118,616 ) (91,213 ) Intangible assets, net $ 9,134 $ 36,537

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Accrued Expenses and Other Current Liabilities [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consist of the following: September 30, December 31, 2024 2023 Accrued personnel and other expenses $ 367,295 $ 170,337 Accrued sales return 19,456 - Gift card liability 246,933 202,453 Allowance for sales returns - 108,279 Interest 274,624 176,245 Security deposit payable 3,708 3,708 Advances from third parties 100,000 100,000 Accrued expenses and other current liabilities $ 1,012,016 $ 761,022

Loans and Notes Payable (Tables

Loans and Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2024
Loans and Notes Payable [Abstract]
Schedule of Notes Payable, Net of Debt Discount	Notes payable, net of debt discount, consisted of the following: September 30, December 31, 2024 2023 Principal: Promissory note $ 1,535,000 $ 1,025,000 OID Notes 913,500 913,500 Investor Bridge Notes 750,000 750,000 3,198,500 2,688,500 Less: Unamortized debt discount (168,811 ) (415,489 ) Notes payable, net of debt discount $ 3,029,689 $ 2,273,011

Warrants (Tables)

Warrants (Tables)	9 Months Ended
	Sep. 30, 2024
Warrants [Abstract]
Schedule of Stockholders' Equity Warrants Rights	The following is a summary of warrant activity for the nine months ended September 30, 2024: Warrants Weighted Intrinsic Outstanding as of December 31, 2023 6,032,008 $ 0.68 $ 18,518,522 Issued in connection with new notes 8,000,001 $ 0.01 Issued as equity line of credit commitment 500,000 $ 0.01 Exercised (250,000 ) $ 0.01 Outstanding as of September 30, 2024 14,282,009 $ 0.29 $ 55,128,555 Exercisable as of December 31, 2023 840,183 $ 1.00 $ 2,307,489 Exercisable as of September 30, 2024 840,183 $ 1.00 $ 2,307,489
Schedule of Grant-Date Fair Value of Warrants Granted	The following table presents the assumptions used in the Black-Scholes option-pricing model to determine the grant-date fair value of warrants granted during the nine months ended September 30, 2024 and 2023: Nine Months Ended September 30, 2024 2023 Risk-free interest rate 4.34 % 3.68 % Expected term (in years) 5.00 4.18 Expected volatility 155.5 % 161.0 % Expected dividend yield 0 % 0 % Estimated fair value of common stock $ 4.15 $ 3.75

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies [Abstract]
Schedule of Company's Lease Cost	The components of the Company’s lease costs, which are included in general and administrative expenses on the accompanying statement of comprehensive loss for the three and nine months ended September 30, 2024 and 2023, are as follows: Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Operating lease cost $ 16,215 $ 16,215 $ 48,648 $ 48,648 Sublease income (7,744 ) (9,907 ) (26,596 ) (23,631 ) Total lease cost $ 8,471 $ 6,308 $ 22,052 $ 25,017
Schedule of Additional Information Related to Company's Lease	Additional information related to the Company’s lease for the three and nine months ended September 30, 2024 and 2023 is as follows: Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Operating cash flows from operating lease $ 16,668 $ 16,183 $ 50,004 $ 48,548 Remaining lease term - operating lease - 1 years - 1 year Discount rate - operating lease 8.0 % 8.0 % 8.0 % 8.0 %

Nature of Operations (Details)

Nature of Operations (Details)	Feb. 25, 2022 shares
Nature of Operations [Abstract]
Converted shares of common stock	1.572314286

Going Concern (Details)

Going Concern (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Going Concern [Abstract]
Net losses	$ (1,362,943)	$ (3,417,770)	$ (1,269,591)	$ (588,280)	$ (8,086,500)	$ (798,093)	$ (6,050,304)	$ (9,472,873)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Summary of Significant Accounting Policies [Line Items]
Reserve for obsolescence	$ 739,858		$ 739,858		$ 634,007
Prepaid expenses and other current assets	15,312		15,312		101,802
Inventory in transit	9,975		9,975		36,966
Breakage income
Net revenues	2,524,995	$ 3,966,317	8,289,459	12,973,910
Cost of net revenues	1,834,460	2,748,041	5,807,120	8,778,804
Advertising costs	179,166	$ 539,333	1,038,481	$ 1,413,101
Capitalized Deferred offering costs	2,042,085		2,042,085		1,708,147
Recoverability of deferred offering cost			1,708,147
Convertible note, related party	$ 3,029,689		$ 3,029,689		$ 2,273,011
Initial public offering price per share (in Dollars per share)	$ 4.15	$ 5	$ 4.15	$ 5
Convertible Note Payable Related Party [Member]
Summary of Significant Accounting Policies [Line Items]
Convertible note, related party	$ 1,100,000	$ 950,000	$ 1,100,000	$ 950,000
Accrued interest			$ 116,347
Conversion price (in Dollars per share)	$ 4.15	$ 5.5	$ 4.15	$ 5.5
Anticipated initial public offering price	100%	110%	100%	110%
Shipping and Handling [Member]
Summary of Significant Accounting Policies [Line Items]
Net revenues	$ 2,107	$ 5,898	$ 7,286	$ 18,722
Cost of net revenues	266,033	$ 334,098
Sales and Marketing Expenses [Member]
Summary of Significant Accounting Policies [Line Items]
Cost of net revenues			838,179	$ 1,072,889
Capitalized Deferred Offering Costs [Member]
Summary of Significant Accounting Policies [Line Items]
Capitalized Deferred offering costs	$ 2,042,085		$ 2,042,085
Three Vendors [Member] | Supplier Concentration Risk [Member] | Cost of Goods and Service Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration risk, percentage			48%	44%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Potentially Dilutive Items Outstanding - shares		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Schedule of Potentially Dilutive Items Outstanding [Line Items]
Total potentially dilutive securities		16,757,976	8,328,640
Convertible note payable [Member]
Schedule of Potentially Dilutive Items Outstanding [Line Items]
Total potentially dilutive securities		430,500	240,135
Convertible note payable, related party [Member]
Schedule of Potentially Dilutive Items Outstanding [Line Items]
Total potentially dilutive securities	[1]	293,096	304,126
Preferred stock (convertible to common stock) [Member]
Schedule of Potentially Dilutive Items Outstanding [Line Items]
Total potentially dilutive securities		1,752,371	1,752,371
Common stock warrants [Member]
Schedule of Potentially Dilutive Items Outstanding [Line Items]
Total potentially dilutive securities		14,282,009	6,032,008
[1] The potentially dilutive shares from the $1,100,000 convertible note, related party, and accrued interest of $116,347 was estimated using a conversion price of $4.15, which is 100% of the anticipated initial public offering price of $4.15 per share. In 2023, the potentially dilutive shares from the $950,000 note was estimated using a conversion price of $5.50, which was 110% of the anticipated initial public offering price of $5.00 as of September 30, 2023.

Intangible Assets, Net (Details

Intangible Assets, Net (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Intangible Assets, Net [Abstract]
Amortization expense	$ 9,135	$ 9,134	$ 27,403	$ 30,125

Intangible Assets, Net (Detai_2

Intangible Assets, Net (Details) - Schedule of Intangible Assets, Net - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Intangible Assets, Net [Abstract]
Website development costs	$ 127,750	$ 127,750
Less: Accumulated amortization	(118,616)	(91,213)
Intangible assets, net	$ 9,134	$ 36,537

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Accrued Expenses and Other Current Liabilities [Abstract]
Accrued personnel and other expenses	$ 367,295	$ 170,337
Accrued sales return	19,456
Gift card liability	246,933	202,453
Allowance for sales returns		108,279
Interest	274,624	176,245
Security deposit payable	3,708	3,708
Advances from third parties	100,000	100,000
Accrued expenses and other current liabilities	$ 1,012,016	$ 761,022

Loans and Notes Payable (Detail

Loans and Notes Payable (Details) - USD ($)										1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 31, 2024	Jul. 31, 2024	May 21, 2024	Apr. 01, 2024	Mar. 31, 2024	Aug. 31, 2023	Apr. 14, 2023	Mar. 24, 2023	Jan. 25, 2023	Feb. 29, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	May 14, 2024	Apr. 30, 2024	Feb. 01, 2024
Loans and Notes Payable [Line Items]
Proceeds from issuance of debt							$ 91,455	$ 589,705						$ 665,000
Repayments of short-term debt													1,557,614	1,471,614
Repayments of debt				$ 580,000
Loans payable											$ 65,357	$ 100,983	65,357	100,983
Interest rate			22.50%
Short term debt default interest rate percentage			24%
Origination fees			$ 40,000
Legal fees			$ 8,000
Repayments amount				2,320,000
Unsecured promissory notes											3,198,500		3,198,500		$ 2,688,500
Proceeds from notes payable				1,952,000									3,046,461
Outstanding balance of loan											$ 1,672,782		1,672,782
Net of debt discount					$ 18,500								692,161	185,449
Interest expense, debt													33,780	23,079
Promissory notes outstanding													1,025,000		$ 1,025,000
Short-term promissory notes	$ 100,000	$ 110,000
Line of Credit Facility, Interest Rate at Period End	24%	24%
Debt instrument amortized interest expense													$ 2,000
Common stock shares issued (in Shares)											5,467,307		5,467,307		4,939,345
Interest rate per annum					24%												24%
Common stock value issued											$ 5		$ 5		$ 5
Exercise price per share (in Dollars per share)											$ 0.000001		$ 0.000001		$ 0.000001
Exercise price of warrants (in Dollars per share)																$ 0.01
Warrants outstanding term								5 years			3 years 10 months 24 days		3 years 10 months 24 days
Fair value of warrants issued											$ 588,366		$ 588,366
Deferred finance costs net											68,840		68,840
Boustead Bridge Warrants [Member]
Loans and Notes Payable [Line Items]
Exercise price of warrants (in Dollars per share)							$ 1	$ 1
Cash consideration paid							$ 8,000	$ 52,000
Warrants outstanding term							5 years
Warrants to purchase shares of common stock (in Shares)							7,000	45,500
Period after which the warrants are exercisable								180 days
Investor Bridge Notes [Member]
Loans and Notes Payable [Line Items]
Exercise price of warrants (in Dollars per share)							$ 1
Merchant Advances [Member]
Loans and Notes Payable [Line Items]
Proceeds from issuance of debt													1,045,900	200,000
Repayments of debt													191,134		$ 654,287
Loans payable											6,197	15,432	6,197	15,432
Interest payable											0		0		3,598
April 2024 Loan Agreement [Member]
Loans and Notes Payable [Line Items]
Aggregate borrowings				1,600,000
Repayments amount				22,308
Unsecured promissory notes				400,000
Interest charge				720,000
Loan Agreements [Member]
Loans and Notes Payable [Line Items]
Aggregate borrowings				400,000
May 2024 Loan Agreement [Member]
Loans and Notes Payable [Line Items]
Repayments amount				5,577
Interest charge				180,000
Commercial Paper [Member]
Loans and Notes Payable [Line Items]
Interest expense, debt											0	0	0	0
February 2024 Promissory Note [Member]
Loans and Notes Payable [Line Items]
Short-term promissory notes										$ 300,000
Promissory Note [Member]
Loans and Notes Payable [Line Items]
Percentage of interest rate	12%	12%								10%
Unsecured promissory notes											1,535,000		1,535,000		1,025,000
Interest expense, debt											2,351		22,522
Short-term promissory notes		$ 250,000
Maturity date		Aug. 06, 2024								May 31, 2024
Promissory Note [Member] | Short-Term Debt [Member]
Loans and Notes Payable [Line Items]
Percentage of interest rate		12%
Inventory Financing Notes [Member]
Loans and Notes Payable [Line Items]
Interest expense, debt											7,562		22,521
Amortization Debt Discount [Member]
Loans and Notes Payable [Line Items]
Amortization of debt discount											0	0	0	27,500
Original Issue Discount Promissory Notes [Member]
Loans and Notes Payable [Line Items]
Debt instrument unamortized discount											0		$ 0
August OID Notes [Member]
Loans and Notes Payable [Line Items]
Unsecured promissory notes						$ 336,000
Moishe (Michael) Hartstein [Member]
Loans and Notes Payable [Line Items]
Unsecured promissory notes																		$ 250,000
Alpha Capital Anstalt [Member]
Loans and Notes Payable [Line Items]
Unsecured promissory notes																		$ 50,000
2024 Inventory Financing Notes [Member]
Loans and Notes Payable [Line Items]
Percentage of interest rate													10%
New Notes [Member]
Loans and Notes Payable [Line Items]
Unsecured promissory notes							$ 100,000	$ 650,000			1,000,000		$ 1,000,000
Debt instrument unamortized discount											657,206		657,206
Common stock shares issued (in Shares)								650,000
Investor Bridge Notes [Member]
Loans and Notes Payable [Line Items]
Interest payable											68,203		68,203		34,422
Unsecured promissory notes											750,000		$ 750,000		750,000
Interest expense, debt											$ 82,826	82,826
Interest rate per annum											6%		6%
Amortized to interest expense													$ 246,678	158,891
Bridge Offering [Member]
Loans and Notes Payable [Line Items]
Interest expense, debt													$ 11,342	11,342
Minimum [Member] | Merchant Advances [Member]
Loans and Notes Payable [Line Items]
Percentage of interest rate													8%
Minimum [Member] | Inventory Financing Notes [Member]
Loans and Notes Payable [Line Items]
Interest expense, debt											$ 1,742		$ 1,742
Minimum [Member] | Investor Bridge Notes [Member]
Loans and Notes Payable [Line Items]
Interest expense, debt													$ 168,811
Maximum [Member] | Merchant Advances [Member]
Loans and Notes Payable [Line Items]
Percentage of interest rate													13%
Maximum [Member] | April 2024 Loan Agreement [Member]
Loans and Notes Payable [Line Items]
Unsecured promissory notes				$ 1,600,000
Maximum [Member] | Promissory Note [Member]
Loans and Notes Payable [Line Items]
Interest expense, debt													$ 2,351
Maximum [Member] | Investor Bridge Notes [Member]
Loans and Notes Payable [Line Items]
Interest expense, debt															415,489
Common Stock [Member]
Loans and Notes Payable [Line Items]
Common stock shares issued (in Shares)							100,000				1,000,000		1,000,000			249,375
Common stock value issued											$ 1,000,000		$ 1,000,000
Exercise price per share (in Dollars per share)											$ 1		$ 1
Common Stock [Member] | Boustead Bridge Warrants [Member]
Loans and Notes Payable [Line Items]
Exercise price of warrants (in Dollars per share)								$ 1
Altbanq Lending LLC [Member]
Loans and Notes Payable [Line Items]
Net of debt discount													$ 569,132
Original Issue Discount Promissory Notes [Member]
Loans and Notes Payable [Line Items]
Interest expense, debt											$ 7,562
Altbanq Lending LLC [Member]
Loans and Notes Payable [Line Items]
Interest expense, debt											175,269		330,868
OID Notes [Member]
Loans and Notes Payable [Line Items]
Short term debt default interest rate percentage									24%
Unsecured promissory notes									$ 577,500
Proceeds from notes payable									$ 550,000
Debt instrument unamortized discount																	$ 27,500
Old Notes [Member]
Loans and Notes Payable [Line Items]
Interest payable											58,588		58,588		$ 32,277
Interest expense, debt											$ 8,734	$ 8,734
Debt instrument amortized interest expense						$ 16,000
Original Issue Discount Promissory Notes [Member]
Loans and Notes Payable [Line Items]
Interest expense, debt													$ 26,012	$ 23,544
August OID Notes [Member]
Loans and Notes Payable [Line Items]
Short term debt default interest rate percentage						24%
Proceeds from notes payable						$ 320,000

Loans and Notes Payable (Deta_2

Loans and Notes Payable (Details) - Schedule of Notes Payable, Net of Debt Discount - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Principal:
Total notes payable	$ 3,198,500	$ 2,688,500
Notes payable, net of debt discount	3,029,689	2,273,011
Promissory Note [Member]
Principal:
Total notes payable	1,535,000	1,025,000
OID Notes [Member]
Principal:
Total notes payable	913,500	913,500
Investor Bridge Notes [Member]
Principal:
Total notes payable	750,000	750,000
Notes Payable [Member]
Principal:
Less: Unamortized debt discount	$ (168,811)	$ (415,489)

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)					3 Months Ended	9 Months Ended
	May 14, 2024	Apr. 30, 2024	Mar. 31, 2024	Feb. 25, 2022	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Convertible Notes [Line Items]
Principal amount	$ 240,135
Exchange shares of common stock (in Shares)				1.572314286
Conversion of principal amount	240,135
Unpaid interest	$ 38,452
Aggregate principal amount		$ 87,000
Proceeds in the aggregate amount					$ 3,198,500	$ 3,198,500		$ 2,688,500
Interest rate per annum		24%	24%
Debt discount			$ 18,500			692,161	$ 185,449
Amortized interest expense						33,780	23,079
Remained unamortized					$ 0	0
Amortized to interest expense						$ 2,000
Warrants to purchase (in Shares)					8,000,001	8,000,001
Interest expense, debt						$ 46,918	36,801
March OID Notes [Member]
Convertible Notes [Line Items]
Aggregate principal amount			343,500
Proceeds in the aggregate amount			325,000
Amortized interest expense			$ 8,103			$ 18,500
Convertible price per share (in Dollars per share)					$ 1	$ 1
April OID Notes [Member]
Convertible Notes [Line Items]
Proceeds in the aggregate amount		$ 85,000
Debt discount		$ 2,000
Remained unamortized					$ 0	$ 0
Convertible price per share (in Dollars per share)		$ 1
Amortized to interest expense		$ 1,005
March and April 2024 OID Notes [Member]
Convertible Notes [Line Items]
Remained unamortized					0	0
Amortized to interest expense					212,491	$ 424,982
Conversion price per share (in Dollars per share)						$ 1
Debt discount						$ 424,983
Convertible Promissory Note [Member]
Convertible Notes [Line Items]
Convertible promissory notes outstanding					1,530,499	1,530,499		1,340,135
Interest expense, debt						15,753	$ 13,247
Interest payable					$ 116,390	$ 116,390		$ 69,473
Beneficial Ownership Limitation [Member]
Convertible Notes [Line Items]
Beneficial ownership percentage		9.99%			9.99%	9.99%
Common Stock [Member]
Convertible Notes [Line Items]
Exchange shares of common stock (in Shares)	278,587

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	Sep. 30, 2024	Jun. 30, 2024	May 14, 2024	Dec. 31, 2023	Apr. 14, 2023
Stockholders’ Equity [Line Items]
Preferred stock, par value (in Dollars per share)	$ 0.000001			$ 0.000001
Preferred stock, share authorized	10,000,000			10,000,000
Preferred stock, shares outstanding	1,752			1,752
Common stock, shares authorized	100,000,000			100,000,000
Common stock, par value (in Dollars per share)	$ 0.000001			$ 0.000001
Warrants exercised			250,000
Common stock, shares, issued	5,467,307			4,939,345
Warrant exercise price (in Dollars per share)			$ 0.01
Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock, par value (in Dollars per share)	$ 0.000001
Preferred stock, share authorized	10,000,000
Preferred Stock [Member] | Series A Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock, shares outstanding		20,000		20,000
Common Stock [Member]
Stockholders’ Equity [Line Items]
Common stock, shares authorized	100,000,000
Common stock, par value (in Dollars per share)	$ 1
Common stock, shares, issued	1,000,000		249,375		100,000
Common stock reserved for issuance	350,000
Common Stock [Member] | Amended Certificate of Incorporation [Member]
Stockholders’ Equity [Line Items]
Common stock, par value (in Dollars per share)	$ 0.000001

Warrants (Details)

Warrants (Details) - USD ($)		3 Months Ended		9 Months Ended
	Apr. 01, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	May 14, 2024	Dec. 31, 2023	Mar. 24, 2023
Warrants [Line Items]
Warrants exercise price						$ 0.01
Cost of equity line of credit (in Dollars)				$ 2,072,465
Outstanding warrants term		3 years 10 months 24 days		3 years 10 months 24 days				5 years
Warrant [Member]
Warrants [Line Items]
Initial public offering price per share		$ 4.15		$ 4.15			$ 3.75
Warrants purchase (in Shares)	500,000			8,000,001
Warrants exercise price	$ 0.01	$ 0.01		$ 0.01
Fair value of warrants (in Dollars)				$ 424,983
Cost of equity line of credit (in Dollars)				$ 2,072,465

Warrants (Details) - Schedule o

Warrants (Details) - Schedule of Stockholders' Equity Warrants Rights - Common Stock Purchase Warrants [Member]	9 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares
Schedule of Stockholders
Warrants, Outstanding beginning | shares	6,032,008
Weighted Average Exercise Price, Outstanding beginning | $ / shares	$ 0.68
Intrinsic Value, Outstanding beginning | $	$ 18,518,522
Warrants, Outstanding ending | shares	14,282,009
Weighted Average Exercise Price, Outstanding ending | $ / shares	$ 0.29
Intrinsic Value, Outstanding ending | $	$ 55,128,555
Warrants, Exercisable beginning | shares	840,183
Weighted Average Exercise Price, Exercisable beginning | $ / shares	$ 1
Intrinsic Value, Exercisable beginning | $	$ 2,307,489
Warrants, Exercisable ending | shares	840,183
Weighted Average Exercise Price, Exercisable ending | $ / shares	$ 1
Intrinsic Value, Exercisable ending | $	$ 2,307,489
Warrants, Issued in connection with new notes | shares	8,000,001
Weighted Average Exercise Price, Issued in connection with new notes | $ / shares	$ 0.01
Warrants, Issued as equity line of credit commitment | shares	500,000
Weighted Average Exercise Price, Issued as equity line of credit commitment | $ / shares	$ 0.01
Warrants, Exercised | shares	(250,000)
Weighted Average Exercise Price, Exercised | $ / shares	$ 0.01

Warrants (Details) - Schedule_2

Warrants (Details) - Schedule of Grant-Date Fair Value of Warrants Granted	Sep. 30, 2024	Sep. 30, 2023
Measurement Input, Risk Free Interest Rate [Member]
Schedule of Grant-Date Fair Value of Warrants Granted [Line Items]
Warrant and outstanding measurement input	4.34	3.68
Measurement Input, Expected Term [Member]
Schedule of Grant-Date Fair Value of Warrants Granted [Line Items]
Warrant and outstanding measurement input	5	4.18
Measurement Input, Price Volatility [Member]
Schedule of Grant-Date Fair Value of Warrants Granted [Line Items]
Warrant and outstanding measurement input	155.5	161
Measurement Input, Expected Dividend Rate [Member]
Schedule of Grant-Date Fair Value of Warrants Granted [Line Items]
Warrant and outstanding measurement input	0	0
Estimate Fair Value Common Stock [Member]
Schedule of Grant-Date Fair Value of Warrants Granted [Line Items]
Warrant and outstanding measurement input	4.15	3.75

Related Party Transacations (De

Related Party Transacations (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Previous Managing [Member]
Related Party Transactions [Line Items]
Accounts payable related party	$ 61,392	$ 353,719

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Taxes [Line Items]
Income tax benefit losses
Unrecognized tax benefits
Unrecognized tax benefits penalties and interest accrued
Tax Year 2020 [Member]
Income Taxes [Line Items]
Open tax year			2020
Tax Year 2023 [Member]
Income Taxes [Line Items]
Open tax year			2023

Commitments and Contingencies_2

Commitments and Contingencies (Details)	9 Months Ended
	Sep. 30, 2024
New Jersey [Member]
Commitments and Contingencies [Line Items]
Operating lease month of maturity.	2024-10

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of Company's Lease Cost - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Company's Lease Cost [Abstract]
Operating lease cost	$ 16,215	$ 16,215	$ 48,648	$ 48,648
Sublease income	(7,744)	(9,907)	(26,596)	(23,631)
Total lease cost	$ 8,471	$ 6,308	$ 22,052	$ 25,017

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of Additional Information Related to Company's Lease - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Additional Information Related to Company's Lease [Abstract]
Operating cash flows from operating lease	$ 16,668	$ 16,183	$ 50,004	$ 48,548
Remaining lease term - operating lease		1 year		1 year
Discount rate - operating lease	8%	8%	8%	8%

Subsequent Events (Details)

Subsequent Events (Details)	Oct. 31, 2024 USD ($)
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Short-term promissory notes	$ 300,000