PishPosh (BABY) 10-K 28 Mar 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 28, 2023	Jun. 30, 2022
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Registrant Name	PishPosh, Inc.
Entity Central Index Key	0001611282
Entity File Number	333-267982
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Interactive Data Current	Yes
Entity Current Reporting Status	No
ICFR Auditor Attestation Flag	false
Entity Common Stock, Shares Outstanding		4,939,345
Entity Public Float			$ 2,377,744
Entity Tax Identification Number	88-2267409
Local Phone Number	659‐5921
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
City Area Code	813
Entity Incorporation, State or Country Code	DE
Auditor Name	Morison Cogen LLP
Auditor Firm ID	536
Auditor Location	Blue Bell, Pennsylvania

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 218,605	$ 773,880
Accounts receivable	39,511	69,441
Inventory, net	4,534,877	3,295,884
Prepaid expenses and other current assets	346,405	1,559
Deferred offering costs	1,183,350	199,323
Total current assets	6,322,748	4,340,087
Property and equipment, net	2,722	2,261
Intangible assets, net	73,075	81,125
Deposits	10,155	10,155
Right of use asset	114,796	0
Total assets	6,523,496	4,433,628
Current liabilities:
Accounts payable	2,329,669	1,438,038
Accounts payable, related party	720,954	1,061,294
Accrued expenses and other current liabilities	643,630	508,227
Loan payable, current	1,843,025	1,234,168
Convertible note payable	240,135	1,061,687
Convertible note payable, related party	950,000	0
Right of use liability, current portion	57,809	0
Total current liabilities	6,785,222	5,303,414
Right of use liability	58,741	0
Loan payable	1,025,000	142,597
Total liabilities	7,868,963	5,446,011
Commitments and contingencies (Note 12)
Stockholders' deficit:
Preferred stock, $0.000001 par value, 10,000,000 shares authorized, 1,752 and 80 shares issued and outstanding as December 31, 2022 and 2021, respectively	0	0
Common stock, $0.000001 par value, 100,000,000 shares authorized, 4,939,345 and 1,479,766 shares issued and outstanding as December 31, 2022 and 2021, respectively	5	2
Additional paid-in capital	5,239,194	431,032
Accumulated deficit	(6,584,666)	(1,443,417)
Total stockholders' deficit	(1,345,467)	(1,012,383)
Total liabilities and stockholders' deficit	$ 6,523,496	$ 4,433,628

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, par or stated value per share	$ 0.000001	$ 0.000001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	1,752	80
Preferred stock, shares outstanding	1,752	80
Common stock, par or stated value per share	$ 0.000001	$ 0.000001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares, issued	4,939,345	1,479,766
Common stock, shares, outstanding	4,939,345	1,479,766

Statement of Comprehensive Loss

Statement of Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net revenues	$ 21,986,784	$ 13,331,398
Cost of net revenues	14,735,590	8,892,262
Gross profit	7,251,194	4,439,136
Operating expenses:
General and administrative	5,829,111	2,089,153
Research and development	146,022	0
Sales and marketing	6,367,245	3,396,989
Total operating expenses	12,342,378	5,486,142
Loss from operations	(5,091,184)	(1,047,006)
Other income (expense):
Other income	159,159	0
Interest expense	(209,224)	(132,157)
Total other expense	(50,065)	(132,157)
Provision for income taxes	0	0
Net loss	$ (5,141,249)	$ (1,179,163)
Weighted average common shares outstanding, Basic	3,538,127	1,479,766
Weighted average common shares outstanding, Diluted	3,538,127	1,479,766
Net loss per common share, Basic	$ (1.45)	$ (0.8)
Net loss per common share, Diluted	$ (1.45)	$ (0.8)

Statements of Changes in Stockh

Statements of Changes in Stockholders' Deficit - USD ($)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Beginning balance, shares at Dec. 31, 2020		80	1,479,766
Beginning balance at Dec. 31, 2020	$ 166,780	$ 0	$ 2	$ 431,032	$ (264,254)
Net loss	(1,179,163)				(1,179,163)
Ending balance, shares at Dec. 31, 2021		80	1,479,766
Ending balance at Dec. 31, 2021	(1,012,383)	$ 0	$ 2	431,032	(1,443,417)
Net loss	(5,141,249)				(5,141,249)
Issuance of shares of common and preferred stock for services	$ 1,441,922	$ 0	$ 1	1,441,921	0
Issuance of shares of common and preferred stock for services, shares	150,000	150	1,291,922
Conversion of notes and payables and issuance of common and preferred shares for proceeds	$ 3,001,667	$ 0	$ 1	3,001,666	0
Conversion of notes and payables and issuance of common and preferred shares for proceeds, shares		2,270	731,690
Convertible note payable and warrants issued as offering costs	(240,135)			(240,135)
Issuance of shares of common stock for cash, net of offering costs	429,711	$ 0	$ 1	429,710	0
Issuance of shares of common stock for cash, net of offering costs, shares		0	538,338
Common shares issued as deferred offering costs	175,000	$ 0	$ 0	175,000	0
Common shares issued as deferred offering costs, shares		0	150,000
Effect of the Exchange Agreement	0	$ 0	$ (1)	1	0
Effect of the Exchange Agreement, shares		543	(543,456)
Conversion of preferred stock into common stock	0	$ 0	$ 1	(1)	0
Conversion of preferred stock into common stock, shares		(1,291)	1,291,085
Ending balance, shares at Dec. 31, 2022		1,752	4,939,345
Ending balance at Dec. 31, 2022	$ (1,345,467)	$ 0	$ 5	$ 5,239,194	$ (6,584,666)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (5,141,249)	$ (1,179,163)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	40,711	19,156
Forgiveness of Payroll Protection Program loan payable	(142,597)	0
Change in inventory allowance	392,860	89,409
Issuance of shares of common and preferred stock for services	1,441,922	0
Issuance of convertible note, related party for services	950,000	0
Amortization of right of use asset	1,754	0
Non-cash interest expense	0	50,000
Changes in operating assets and liabilities:
Accounts receivable	29,930	149,351
Inventory	(1,631,853)	(1,127,580)
Prepaid expenses and other current assets	(344,846)	40,699
Deferred offering costs	(809,027)	(199,323)
Accounts payable	891,631	577,405
Accounts payable, related party	(87,049)	227,370
Accrued expenses and other current liabilities	135,403	179,578
Net cash used in operating activities	(4,272,410)	(1,173,098)
Cash flows from investing activities:
Purchase of property and equipment	(3,362)	(2,261)
Website development costs	(30,400)	(97,350)
Net cash used in investing activities	(33,762)	(99,611)
Cash flows from financing activities:
Proceeds from loan payable	7,202,000	2,439,607
Repayments of loan payable	(5,570,794)	(1,512,843)
Proceeds from convertible note payable	0	1,061,687
Proceeds from related party loans	0	651,873
Repayments of related party loans	0	(651,873)
Proceeds from issuance of preferred and common stock in Subsequent Closing	1,689,980	0
Issuance of shares of common stock for cash, net of offering costs	429,711	0
Net cash provided by financing activities	3,750,897	1,988,451
Net change in cash and cash equivalents	(555,275)	715,742
Cash and cash equivalents at beginning of year	773,880	58,138
Cash and cash equivalents at end of year	218,605	773,880
Supplemental disclosure of cash flow information:
Cash paid for interest	168,625	65,595
Supplemental disclosure of non-cash investing and financing activities:
Conversion of accounts payable, related party into equity	250,000	0
Conversion of notes payable into equity	1,061,687	0
Convertible note payable and warrants issued as offering costs	240,135	0
Effect of the Merger on members' capital and additional paid-in capital	431,032	0
Common shares issues as deferred offering costs	175,000	0
Lease liability arising for obtaining right of use asset	$ 168,112	$ 0

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	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 Merger is being treated as a reverse acquisition and recapitalization effected by a unit-share exchange for financial accounting and reporting purposes. Pish Posh is treated as the accounting acquirer as its members controlled the Company after the conversion of membership interests into the Company’s common shares, even though the Company was the legal acquirer and surviving corporation. As a result, the assets and liabilities and the historical operations of Pish Posh are reflected in the financial statements of the Company. Since the Company had no operations upon the Merger, the transaction was treated as a recapitalization for accounting purposes and no goodwill or other intangible assets were recorded. The accompanying financial statements have been presented to retroactively present the effect of the Merger, including common and preferred stock and additional paid-in capital. 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	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	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 within one year after the date that the financial statements are issued. 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 $5,141,249 and $1,179,163 for the years ended December 31, 2022 and 2021 respectively, and has negative cash flows from operations for the years 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 the financial statements were available to be issued 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 capital financing. Through the date the financial statements were available to be issued, 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 finan ci st As of March 2 8 The Company is seeking to raise capital via an equity offering. 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	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America ("GAAP"). The Company’s fiscal year end is December 31. 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, revenue recognition, and e-commerce accounting considerations. 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 December 31, 2022 and 2021, 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 years ended December 31, 2022 and 2021, two and three vendors accounted for 59% and 55% 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 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 products delivered to customers and are stated at their net realizable value. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2022 and 2021, the Company determined that no allowance for doubtful accounts 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 December 31, 2022 and 2021, there was a reserve for obsolescence of $482,269 and $89,409, respectively. Deposits for future inventory purchases are included in prepaid expenses and other current assets. As of December 31, 2022 and 2021, prepaid expenses and other current assets included $330,906 and $0, respectively, in inventory deposits. 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 Comp a 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 breakage income recognized for unredeemed gift cards for the years ended December 31, 2022 and 2021. 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 fulfillment 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 approximately $495,000 and $176,000 for the years ended December 31, 2022 and 2021, 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 fulfillment 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 years ended December 31, 2022 and 2021, shipping and handling costs were $2,113,300 and $1,166,423, 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 $1,760,166 and $796,222 for the years ended December 31, 2022 and 2021 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 December 31, 2022 and 2021, the Company had capitalized $1,183,350 and $199,323 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 December 31, 2022, deferred offering costs included $175,000 in legal fees pertaining to 150,000 shares of common stock issued (see Note 9). 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. The discount is not amortized. 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 index 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 December 31, 2022, diluted net loss per share is the same as basic net loss per share. Potentially dilutive items outstanding as of December 31, 2022 and 2021 are as follows: December 31, 2022 2021 Convertible note payable 240,135 - Convertible note payable, related party (1) 172,727 - Preferred stock (convertible to common stock) 1,752,371 - Common stock warrants 3,279,508 - (1) The potentially dilutive shares from the $950,000 convertible note, related party was estimated using a conversion price of $5.50, which is 110% of the anticipated initial public offering price of $5.00 per share (Note 8). Leases In accordance with FASB ASC 842, Leases Income Taxes Prior to the Merger in 2022, the Company was a limited liability company. Accordingly, under the Internal Revenue Code, all taxable income or loss flowed through to the members. Therefore, no provision for income tax had been recorded in the statements. Net loss ere Upon the Merger in 2022, the Company is a corporation. The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes Recently Issued and Adopted Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842 Leases (Topic 842), Discount Rate for Lessees That are Not Public Business Entities As of January 1, 2022, the Company changed its accounting method for leases as a result of implementing the requirements of FASB ASC 842, Leases The new lease guidance requires the recognition of a right-of-use asset and a lease liability for operating leases. The Company elected the package of practical expedients, including 1) relief from reassessing whether any expired or existing contracts are or contain leases, 2) relief from reassessing the classification for any expired or existing leases, 3) relief from reassessing initial direct costs for any existing leases, 4) using hindsight to determine the lease term and assess impairment of right-of-use assets, 5) election not to apply the recognition requirements to short-term leases, and 6) election not to separate lease components from non-lease components. See Note 12 for additional information. In August 2020, the FASB issued ASU 2020-06, which simplifies the guidance on the issuer’s accounting for convertible debt instruments by removing the separation models for convertible debt with a cash conversion feature and convertible instruments with a beneficial conversion feature. As a result, entities will not separately present in equity an embedded conversion feature in such debt and will account for a convertible debt instrument wholly as debt, unless certain other conditions are met. The elimination of these models will reduce reported interest expense and increase reported net income for entities that have issued a convertible instrument that is within the scope of ASU 2020-06. ASU 2020-06 is applicable for fiscal years beginning after December 15, 2021, with early adoption permitted no earlier than fiscal years beginning after December 15, 2020. The Company adopted ASU 2020-06 on January 1, 2022 and the adoption of this ASU did not have a material impact on the Company’s financial statements and related disclosures. Management does not believe that any other recently issued, but not yet effective, accounting standards could have a m ate

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	4. PROPERTY AND EQUIPMENT, NET Property and equipment, net consists of the following: December 31, 2022 2021 Office and computer equipment 44,264 $ 41,542 Furniture and fixtures 21,064 21,064 Leasehold improvements 79,369 79,369 Total 144,697 141,975 Less: Accumulated depreciation (141,975 ) (139,714 ) Property and equipment, net $ 2,722 $ 2,261 Depreciation expense was $2,261 and $2,931 for the years ended December 31, 2022 and 2021, respectively.

Intangible Assets, Net

Intangible Assets, Net	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets, Net	5. INTANGIBLE ASSETS, NET Intangible assets, net consists of the following: December 31, 2022 2021 Website development costs $ 127,750 $ 97,350 Less: Accumulated amortization (54,675 ) (16,225 ) Intangible assets, net $ 73,075 $ 81,125 Amortization expense was $38,450 and $16,225 for the years ended December 31, 2022 and 2021, respectively.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	6. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of the following: December 31, 2022 2021 Accrued personnel and other expenses $ 78,343 $ 89,356 Inventory related purchases 80,230 - Gift card liability 202,453 190,114 Allowance for sales returns 102,887 88,057 Sales tax payable 25,662 20,430 Interest 50,347 16,562 Security deposit payable 3,708 3,708 Advances from third parties 100,000 100,000 Accrued expenses and other current liabilities $ 643,630 $ 508,227

Loan Payable

Loan Payable	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Loan Payable	7. LOAN PAYABLE Merchant Advances During 2022 and 2021, the Company entered into several short-term merchant loans with Amazon. The loans mature in si Related Party During 2021, the Company received loan proceeds of $651,873 from a related party. The loan was unsecured, non-interest bearing and due on demand. During 2021, the Company fully repaid this loan. Paycheck Protection Program In May 2021, the Company entered into a loan with a lender in an aggregate principal amount of $142,597 pursuant to the Paycheck Protection Program (“PPP”) under the Coronavirus Aid, Relief, and Economic Security (CARES) Act. The PPP Loan is evidenced by a promissory note (“Note”). Subject to the terms of the Note, the PPP Loan bore interest at a fixed rate of one percent (1%) per annum, with the first nine months of interest deferred, had an initial term of five years, and was unsecured and guaranteed by the Small Business Administration. The Company may apply to the Lender for forgiveness of the PPP Loan, with the amount which may be forgiven equal to the sum of payroll costs, covered rent, and covered utility payments incurred by the Company during the applicable forgiveness period, calculated in accordance with the terms of the CARES Act. The loan proceeds were used for payroll and other covered payments including general operating costs and was fully forgiven in February 2022. As such, the Company recorded a gain of $142,597 included in other income in the statements of comprehensive loss. Promissory Notes As of December 31, 2022 and 2021, the Company had $1,025,000 outstanding pertaining to a promissory note received in 2021. In December 2022, the Company extended the maturity date to March 31, 2024. Interest expense for the years ended December 31, 2022 and 2021 were $0 and $25,000, respectively, all of which was accrued and unpaid as of December 31, 2022.

Convertible Notes

Convertible Notes	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Convertible Notes	8. CONVERTIBLE NOTES In November 2021, the Company entered into several convertible promissory notes (the “2021 Notes”) for an aggregate principal amount of $1,061,687. The notes bear interest at 8% per annum and matured on February 28, 2022. The notes were convertible into shares of common and/or Series A preferred stock and warrants of the Company. In March 2022, the 2021 Notes automatically converted on a one-for-one basis into shares of common stock, preferred stock and warrants upon a subsequent closing (“Subsequent Closing”) (see Note 9). During the year ended December 31, 2021, the Company incurred $16,562 in interest pertaining to these notes, all of which was accrued and unpaid as of December 31, 2021. Upon the Subsequent Closing and conversion of the Notes at their principal amount, the interest was deemed forgiven and the Company recorded a gain in other income in the statements of comprehensive loss. In connection with the Subsequent Closing, the Company issued a convertible note to an entity that acted as placement agent for the financings. The principal of the note is $240,135, which bears interest at 8% per annum and matured on March 1, 2023. The note is convertible into shares of common stock and/or Series A preferred and warrants on a one-for-one basis. The value of the note was recognized as offering costs and charged to additional paid-in capital. The entity also received a warrant to purchase 240,135 shares of common stock, with an estimated fair value of approximately $84,000, and the issuance was recognized as offering costs (Note 10). Interest expense for the year ended December 31, 2022 pertaining to this note was $16,053, all of which was accrued and unpaid as of December 31, 2022. On March 1, 2023, the maturity date was extended to September 1, 2023. On August 23, 2022, the Company issued a convertible promissory note to a related party pursuant to services performed in the principal amount of $950,000. The note bears interest at 5% per annum, with principal and interest payments payable monthly, and matures on May 15, 2023. At any time, the investor may convert the outstanding principal amount and accrued but unpaid interest into shares of common stock at a price equal to 110% of the price at which the Company consummates its initial public offering. Pursuant to the terms of the note, the investor may exceed its beneficial ownership limitation upon conversion into shares. Interest expense for the year ended December 31, 2022 pertaining to this note was $16,918, all of which was accrued and unpaid as of December 31, 2022.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Stockholders' Equity	9. STOCKHOLDERS’ EQUITY Merger / Recapitalization to PishPosh, Inc. Prior to the Merger, Pish Posh‘s membership interests were represented by Units. As of December 31, 2021, Pish Posh had 1,000,000 units issued and outstanding, comprising $431,034 in contributed capital. In February 2022, the Company cancelled 580,000 membership units in order to effectuate the Merger. Upon the Merger Agreement, the remaining 420,000 units 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. As a result of the Merger, the units were ultimately converted into 580,371 shares of common stock and 80 shares of Series A preferred stock. Furthermore, the Company reissued 899,305 shares of common stock pursuant to the initial cancellation agreement of the 580,000 membership units. As of a result of the Merger, the $431,034 in members’ capital was converted into preferred and common stock and additional paid-in capital. 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 December 31, 2022, 20,000 shares of preferred stock are designated as Series A preferred stock. Voting Rights The Series A preferred stock shall have no voting rights. Dividend Rights Holders of Series A preferred stock shall be entitled to receive, and the Company shall pay, dividends on shares of Series A Preferred Stock equal (on an as-if-converted-to-common-stock basis) to and in the same form as dividends actually paid on shares of the common stock when, as and if such dividends are specifically declared by the Board to be payable to the holders of the common stock. No other dividends shall be paid on shares of Series A preferred stock; and the Company shall pay no dividends on shares of the common stock unless it simultaneously complies with the above. For so long as any Series A preferred stock is outstanding, dividends may not be paid in the form of common stock without the written consent of the holders of Series A preferred stock holding a majority of the then issued and outstanding Series A preferred stock. Liquidation Rights Upon our voluntary or involuntary liquidation, dissolution, distribution of assets or other winding up, holders of shares of Series A preferred stock shall be entitled to receive the amount of cash, securities or other property to which such holder would be entitled to receive with respect to such shares of Series A preferred stock if such shares had been converted to common stock immediately prior to such liquidation, dissolution, distribution of assets or other winding up, subject to the preferential rights of holders of any senior securities of the Company. Conversion Rights At any time, each holder of Series A preferred stock is entitled to convert any portion of such holder’s outstanding Series A preferred stock into shares of common stock at a rate of 1,000 shares of common stock for every one (1) share of Series A preferred stock. Other Matters Each share of Series A preferred stock has a stated value of $1,000. In the event that the Company does not have sufficient available shares of common stock available to issue to the holder of shares of Series A preferred stock upon conversion of such holder’s shares, the Company is then required to pay cash to redeem the shares of Series A preferred stock that could not be converted at a price based in part on the then recent closing sale prices of the Company’s common stock. Common Stock The Company’s Amended Certificate of Incorporation authorizes 100,000,000 shares of common stock, par value $0.000001 per share. Voting Rights Holders of shares of common stock are entitled to one vote per share held of record on all matters to be voted upon by the stockholders. At each election for directors every stockholder entitled to vote at such election shall have the right to vote, in person or by proxy, the number of shares owned by such stockholder for as many persons as there are directors to be elected at that time and for whose election such stockholder has a right to vote. Dividend Rights Holders of shares of common stock are entitled to ratably receive dividends when and if declared by the Board out of funds legally available for that purpose, subject to any prior rights and preferences that may be applicable to any outstanding preferred stock. Liquidation Rights Upon our voluntary or involuntary liquidation, dissolution, distribution of assets or other winding up, holders of shares of common stock are entitled to receive ratably the assets available for distribution to the stockholders after payment of liabilities and the liquidation preference of any of outstanding shares of preferred stock. 2022 Stock Transactions In February 2022, the Company issued 150 shares of Series A preferred stock and 1,291,922 shares of common stock to management and advisors pursuant to services performed. The fair value of $1,441,922, or $1.00 per share (including the as-converted shares of preferred stock), was included in general and administrative expenses in the statements of comprehensive loss. In March 2022, the Company received proceeds of $1,689,980 pursuant to the Subsequent Closing. Simultaneously with the proceeds from the Subsequent Closing, the 2021 Notes and $250,000 in related party accounts payable (see Note 11) converted into shares of common stock and preferred stock on a one-for-one basis (based on the as-converted calculation of preferred stock). Altogether, the Company issued 2,270 shares of preferred stock and 731,690 shares of common stock pursuant to an aggregate value of $3,001,667, consisting of the March 2022 Subsequent Closing and the note and payable conversions as stated above. On September 13, 2022, the Company conducted the first closing of a private placement offering of its common stock to accredited investors (the “Pre-IPO Offering”). Pursuant to the Pre-IPO Offering, the Company sold an aggregate of 538,338 shares of common stock at a price of $1.08 per share for net proceeds of $429,711, after deducting costs paid to the placement agent. In connection with the Pre-IPO Offering, the Company issued warrants to purchase 37,683 shares of common stock to the placement agreement as additional offering costs (see Note 10). In October 2022, the Company issued 150,000 shares of common stock pursuant to professional fees incurred for the Company’s anticipated public offering. The value of the professional fees, $175,000, was capitalized as deferred offering costs as of December 31, 2022. On October 19, 2022, the majority of all of the holders of (i) the issued and outstanding shares of common stock (the “Common Holders”) and (ii) the issued and outstanding shares of Series A Preferred Stock (the “Preferred Holders”), and all of the Purchasers under the Securities Purchase Agreement (together with the Common Holders and the Preferred Holders, the “Holders”) entered into an Omnibus Waiver, Consent and Exchange Agreement, pursuant to which the Holders agreed to, (1) amend and restate the Company’s Certificate of Incorporation and the Certificate of Designation of its Series A Preferred Stock to, among other things, increase the number of authorized shares of Preferred Stock designated as Series A Preferred Stock and to increase the Beneficial Ownership Limitation from 4.99% to 9.99%, (2) terminate all prior lock-up agreements to which the Preferred Holders were a party pertaining to the Company’s equity securities and replace and supersede all prior lock-up agreements to which the Common Holders were a party pertaining to the Company’s equity securities with a new lock-up agreement to be entered into in connection with the IPO underwriting agreement, (3) permit the Preferred Holders to exchange an aggregate of 543,456 shares of Common Stock held by the Preferred Holders for shares of the Company’s Series A Preferred Stock (the “Exchanged Series A Preferred Stock”), and (4) forever waive all registration rights granted to the Holders under the Securities Purchase Agreement. Following the exchange of the Preferred Holders’ shares of Common Stock into Exchanged Series A Preferred Stock, the Preferred Holders converted 1,291.085 shares of Series A Preferred Stock back into 1,291,085 shares of Common Stock. As of December 31, 2022, there were 1,752.37 shares of preferred stock and 4,939,345 shares of common stock issued and outstanding. 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 December 31, 2022, the Company has not granted any awards under the 2022 Equity Incentive Plan.

Warrants

Warrants	12 Months Ended
	Dec. 31, 2022
Warrants and Rights Note Disclosure [Abstract]
Warrants	10. WARRANTS In addition to the issuance of shares of common stock and Series A preferred stock upon the Subsequent Closing, investors also received common stock purchase warrants representing the right to purchase 2,751,690 shares of common stock of the Company, which is equal to 100% on a fully diluted basis of the amount of shares of common stock that would be issued to such investor at the Subsequent Closing. The warrants have an exercise price of $1.00 per share and 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, including the Nasdaq Capital Market, and at any time up to the date that is five years after their original issuance. In connection with the Pre-IPO Offering, the Company issued warrants to purchase 37,683 shares of common stock to the placement agreement. The warrants have an exercise price of $1.08 per share, are exercisable at any time, and expire in five years. The following is a summary of warrant activity for the year ended December 31, 2022: Warrants Weighted Average Exercise Price Intrinsic Value Outstanding as of December 31, 2021 - $ - $ - Conversion of 2021 Notes and issuance of common and preferred stock in Subsequent Closing 2,751,690 1.00 Conversion of related party accounts payable into equity 250,000 1.00 Placement agent consideration for Subsequent Closing 240,135 1.00 Granted in connection with common stock issuance 37,683 1.08 Total warrants granted 3,279,508 1.00 Outstanding as of December 31, 2022 3,279,508 $ 1.00 $ - Exercisable as of December 31, 2022 37,683 $ 1.08 $ -

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	11. RELATED PARTY TRANSACTIONS The Company received advances for purchases which were charged on credit cards owned by the previous Managing Member of Pish Posh Baby. As of December 31, 2022 and 2021, there were net advances of $830,783 and $1,061,294 outstanding, respectively, which are reflected as accounts payable – related party on the balance sheets. In connection with the Subsequent Closing, in March 2022 the previous Managing Member converted $250,000 in advances owed into 250,000 shares of common stock and 250,000 warrants to purchase common stock. During the year ended December 31, 2022, the Company paid the previous Managing Member $500,000 for compensation. Furthermore, in August 2022, the Company issued a convertible promissory note to the previous Managing Member pursuant to services performed in the principal amount of $950,000. The note bears interest at 5% per annum, with principal and interest payments payable monthly, and matures on May 15, 2023. The $1,450,000 expense was included in general and administrative expenses in the statements of comprehensive loss.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	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 Company determines whether an arrangement is or contains a lease at inception by evaluating potential lease agreements including services and operating agreements to determine whether an identified asset exists that the Company controls over the term of the arrangement. Lease commencement is determined to be when the lessor provides access to, and the right to control, the identified asset. The rental payments for the Company’s leases are typically structured as either fixed or variable payments. Fixed rent payments include stated minimum rent and stated minimum rent with stated increases. The Company considers lease payments that cannot be predicted with reasonable certainty upon lease commencement to be variable lease payments, which are recorded as incurred each period and are excluded from the calculation of lease liabilities. Management uses judgment in determining lease classification, including determination of the economic life and the fair market value of the identified asset. The fair market value of the identified asset is generally estimated based on comparable market data provided by third-party sources. The Company has three sublease arrangements for total sublease income of approximately $2,600 per month. All subleases are month to month. The Company’s lease noted above is currently classified as an operating lease. 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 year ended December 31, 2022, are as follows: Operating lease cost $ 88,279 Sublease income (30,464 ) Total lease cost $ 57,815 Additional information related to the Company’s lease for the year ended December 31, 2022 is as follows: Operating cash flows from operating lease $ 59,569 Right-of-use assets obtained in exchange for new operating lease liabilities $ 168,112 Remaining lease term - operating 1.8 years Discount rate - operating lease 8.0 % As of December 31, 2022, the future minimum lease payments under operating lease liabilities are as follows: Year Ended December 31, 2023 $ 65,054 2024 61,116 Total $ 126,170 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.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	13. INCOME TAXES The Company follows FASB ASC 740-10-10 whereby an entity recognizes deferred tax assets and liabilities for future tax consequences or events that have been previously recognized in the Company’s financial statements or tax returns. The measurement of deferred tax assets and liabilities is based on provisions of enacted tax law. The effects of future changes in tax laws or rates are not anticipated. Through December 31, 2021, the Company was a limited liability company and all taxable losses flowed to the members. At December 31, 2022, the Company has a net operating loss (“NOL”) of approximately $3,833,000. Consequently, the Company may have NOL carryforwards available for federal and state income tax purposes. Deferred tax assets would arise from the recognition of anticipated utilization of these net operating losses to offset future taxable income. The income tax (benefit) provision consists of the following: Year Ended December 31, 2022 Current $ - Deferred (1,482,829 ) Change in deferred tax asset valuation allowance 1,482,829 $ - I ncome tax expense was $0 for the years ended December 31, 2022 and 2021. The reconciliation of the statutory federal rate to the Company’s effective income tax rate is as follows: Year Ended December 31, 2022 Amount % Income tax at U.S. federal income tax rate $ (1,078,177 ) (21.0 ) State income taxes, net of federal benefit (404,652 ) (8 ) Change in valuation allowance 1,482,829 28.9 Effective income tax $ - - The primary components of the Company’s deferred tax assets and related valuation allowance as of December 31, 2022 are as follows: December 31, 2022 Deferred tax assets: Net operating losses $ 1,077,505 Shares issued for services 405,324 1,482,829 Valuation allowance (1,482,829 ) Net deferred tax assets $ - In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which the net operating losses and temporary differences become deductible. Management considered projected future taxable income and tax planning strategies in making this assessment. The value of the deferred tax assets was offset by a valuation allowance, due to the current uncertainty of the future realization of the deferred tax assets. There is no income tax benefit for the losses for the year ended December 31 2022 since management has determined that the realization of the net tax deferred asset is not assured and has created a valuation allowance for the entire amount of such benefits. The timing and manner in which the Company can utilize operating loss carryforwards in any year may be limited by provisions of the Internal Revenue Code regarding changes in ownership of corporations. Such limitation may have an impact on the ultimate realization of its carryforwards and future tax deductions. The Company follows FASB ASC 740-10, which provides guidance for the recognition and measurement of certain tax positions in an enterprise’s financial statements. Recognition involves a determination of whether it is more likely than not that a tax position will be sustained upon examination with the presumption that the tax position will be examined by the appropriate taxing authority having full knowledge of all relevant information. The Company’s policy is to record interest and penalties associated with unrecognized tax benefits as additional income taxes in the statement of comprehensive income. As of January 1, 2022 the Company had no unrecognized tax benefits and no charge during 2022, and accordingly, the Company did not recognize any interest or penalties during 2022 related to unrecognized tax benefits. There is no accrual for uncertain tax positions as of December 31, 2022. The Company files U.S. income tax returns and a state income tax return. Tax years from 2018 through 2021 remain subject to examination by major tax jurisdictions.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	14. SUBSEQUENT EVENTS From January 1, 2023 through March 2 8 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 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 On March 8, 2023, the Company was advised by Boustead Securities, LLC (“Boustead”), the Company’s lead underwriter , The Company is presently conducting a private offering (the “March 2023 Private Offering”) of up to $1,000,000 of its unsecured promissory notes (“New Notes”) and warrants to purchase up to 1,000,000 shares of the Company’s common stock. The New Notes will bear interest at a rate of 6% per annum and will mature (the “New 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 New Notes, which includes a firm commitment underwritten initial public offering of the Common Stock. Each of the New Notes will be coupled with an equal number of warrants (the “New Warrants”) to purchase common stock (up to $1,000,000 warrants) at an exercise price of $1.00 per share. On the New Notes Maturity Date, the New Notes will be automatically repaid, and the proceeds payable shall be automatically applied to the exercise of the New Warrants. As of March 28, 2023, the Company has issued $650,000 of New Notes and have issued New Warrants to purchase 650,000 shares of common stock. The Company received net proceeds of $590,000.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America ("GAAP"). The Company’s fiscal year end is December 31. 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, revenue recognition, and e-commerce accounting considerations. 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 December 31, 2022 and 2021, 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 years ended December 31, 2022 and 2021, two and three vendors accounted for 59% and 55% 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 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 products delivered to customers and are stated at their net realizable value. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2022 and 2021, the Company determined that no allowance for doubtful accounts 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 December 31, 2022 and 2021, there was a reserve for obsolescence of $482,269 and $89,409, respectively. Deposits for future inventory purchases are included in prepaid expenses and other current assets. As of December 31, 2022 and 2021, prepaid expenses and other current assets included $330,906 and $0, respectively, in inventory deposits.
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 Comp a 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 breakage income recognized for unredeemed gift cards for the years ended December 31, 2022 and 2021. 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 fulfillment 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 approximately $495,000 and $176,000 for the years ended December 31, 2022 and 2021, 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 fulfillment 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 years ended December 31, 2022 and 2021, shipping and handling costs were $2,113,300 and $1,166,423, 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 $1,760,166 and $796,222 for the years ended December 31, 2022 and 2021 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 December 31, 2022 and 2021, the Company had capitalized $1,183,350 and $199,323 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 December 31, 2022, deferred offering costs included $175,000 in legal fees pertaining to 150,000 shares of common stock issued (see Note 9).
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. The discount is not amortized.
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 index 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 December 31, 2022, diluted net loss per share is the same as basic net loss per share. Potentially dilutive items outstanding as of December 31, 2022 and 2021 are as follows: December 31, 2022 2021 Convertible note payable 240,135 - Convertible note payable, related party (1) 172,727 - Preferred stock (convertible to common stock) 1,752,371 - Common stock warrants 3,279,508 - (1) The potentially dilutive shares from the $950,000 convertible note, related party was estimated using a conversion price of $5.50, which is 110% of the anticipated initial public offering price of $5.00 per share (Note 8).
Leases	Leases In accordance with FASB ASC 842, Leases
Income Taxes	Income Taxes Prior to the Merger in 2022, the Company was a limited liability company. Accordingly, under the Internal Revenue Code, all taxable income or loss flowed through to the members. Therefore, no provision for income tax had been recorded in the statements. Net loss ere Upon the Merger in 2022, the Company is a corporation. The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes
Recently Issued and Adopted Accounting Pronouncements	Recently Issued and Adopted Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842 Leases (Topic 842), Discount Rate for Lessees That are Not Public Business Entities As of January 1, 2022, the Company changed its accounting method for leases as a result of implementing the requirements of FASB ASC 842, Leases The new lease guidance requires the recognition of a right-of-use asset and a lease liability for operating leases. The Company elected the package of practical expedients, including 1) relief from reassessing whether any expired or existing contracts are or contain leases, 2) relief from reassessing the classification for any expired or existing leases, 3) relief from reassessing initial direct costs for any existing leases, 4) using hindsight to determine the lease term and assess impairment of right-of-use assets, 5) election not to apply the recognition requirements to short-term leases, and 6) election not to separate lease components from non-lease components. See Note 12 for additional information. In August 2020, the FASB issued ASU 2020-06, which simplifies the guidance on the issuer’s accounting for convertible debt instruments by removing the separation models for convertible debt with a cash conversion feature and convertible instruments with a beneficial conversion feature. As a result, entities will not separately present in equity an embedded conversion feature in such debt and will account for a convertible debt instrument wholly as debt, unless certain other conditions are met. The elimination of these models will reduce reported interest expense and increase reported net income for entities that have issued a convertible instrument that is within the scope of ASU 2020-06. ASU 2020-06 is applicable for fiscal years beginning after December 15, 2021, with early adoption permitted no earlier than fiscal years beginning after December 15, 2020. The Company adopted ASU 2020-06 on January 1, 2022 and the adoption of this ASU did not have a material impact on the Company’s financial statements and related disclosures. Management does not believe that any other recently issued, but not yet effective, accounting standards could have a m ate

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of potentially dilutive items outstanding	Potentially dilutive items outstanding as of December 31, 2022 and 2021 are as follows: December 31, 2022 2021 Convertible note payable 240,135 - Convertible note payable, related party (1) 172,727 - Preferred stock (convertible to common stock) 1,752,371 - Common stock warrants 3,279,508 - (1) The potentially dilutive shares from the $950,000 convertible note, related party was estimated using a conversion price of $5.50, which is 110% of the anticipated initial public offering price of $5.00 per share (Note 8).

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Summary of property and equipment, net	Property and equipment, net consists of the following: December 31, 2022 2021 Office and computer equipment 44,264 $ 41,542 Furniture and fixtures 21,064 21,064 Leasehold improvements 79,369 79,369 Total 144,697 141,975 Less: Accumulated depreciation (141,975 ) (139,714 ) Property and equipment, net $ 2,722 $ 2,261

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of intangible assets, net	Intangible assets, net consists of the following: December 31, 2022 2021 Website development costs $ 127,750 $ 97,350 Less: Accumulated amortization (54,675 ) (16,225 ) Intangible assets, net $ 73,075 $ 81,125

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Summary of accrued expenses and other current liabilities	Accrued expenses and other current liabilities consist of the following: December 31, 2022 2021 Accrued personnel and other expenses $ 78,343 $ 89,356 Inventory related purchases 80,230 - Gift card liability 202,453 190,114 Allowance for sales returns 102,887 88,057 Sales tax payable 25,662 20,430 Interest 50,347 16,562 Security deposit payable 3,708 3,708 Advances from third parties 100,000 100,000 Accrued expenses and other current liabilities $ 643,630 $ 508,227

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Dec. 31, 2022
Warrants and Rights Note Disclosure [Abstract]
Summary of stockholders' equity note, warrants or rights	The following is a summary of warrant activity for the year ended December 31, 2022: Warrants Weighted Average Exercise Price Intrinsic Value Outstanding as of December 31, 2021 - $ - $ - Conversion of 2021 Notes and issuance of common and preferred stock in Subsequent Closing 2,751,690 1.00 Conversion of related party accounts payable into equity 250,000 1.00 Placement agent consideration for Subsequent Closing 240,135 1.00 Granted in connection with common stock issuance 37,683 1.08 Total warrants granted 3,279,508 1.00 Outstanding as of December 31, 2022 3,279,508 $ 1.00 $ - Exercisable as of December 31, 2022 37,683 $ 1.08 $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Summary 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 year ended December 31, 2022, are as follows: Operating lease cost $ 88,279 Sublease income (30,464 ) Total lease cost $ 57,815
Summary of additional information related to the company's lease	Additional information related to the Company’s lease for the year ended December 31, 2022 is as follows: Operating cash flows from operating lease $ 59,569 Right-of-use assets obtained in exchange for new operating lease liabilities $ 168,112 Remaining lease term - operating 1.8 years Discount rate - operating lease 8.0 %
Summary of minimum lease payments under operating lease liabilities	As of December 31, 2022, the future minimum lease payments under operating lease liabilities are as follows: Year Ended December 31, 2023 $ 65,054 2024 61,116 Total $ 126,170

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Summary of income tax (benefit) provision	The income tax (benefit) provision consists of the following: Year Ended December 31, 2022 Current $ - Deferred (1,482,829 ) Change in deferred tax asset valuation allowance 1,482,829 $ -
Summary of effective income tax rate reconciliation	The reconciliation of the statutory federal rate to the Company’s effective income tax rate is as follows: Year Ended December 31, 2022 Amount % Income tax at U.S. federal income tax rate $ (1,078,177 ) (21.0 ) State income taxes, net of federal benefit (404,652 ) (8 ) Change in valuation allowance 1,482,829 28.9 Effective income tax $ - -
Summary of net deferred tax assets	The primary components of the Company’s deferred tax assets and related valuation allowance as of December 31, 2022 are as follows: December 31, 2022 Deferred tax assets: Net operating losses $ 1,077,505 Shares issued for services 405,324 1,482,829 Valuation allowance (1,482,829 ) Net deferred tax assets $ -

Nature of Operations - Addition

Nature of Operations - Additional Information (Details)	Feb. 25, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Common stock, conversion basis	1.572314286

Going Concern - Additional Info

Going Concern - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Mar. 28, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (5,141,249)	$ (1,179,163)
Cash			$ 750,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Summary of Potentially Dilutive Items Outstanding (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Convertible note payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	240,135	0
Convertible note payable, related party [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	172,727	0
Preferred stock (convertible to common stock) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	1,752,371	0
Common stock warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	3,279,508	0

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Potentially Dilutive Items Outstanding (Parenthetical) (Details) - Convertible Note Payable Related Party [Member]	Dec. 31, 2022 USD ($) $ / shares
Significant Accounting Policies [Line Items]
Convertible note, related party | $	$ 950,000
Conversion price	$ 5.5
Percentage of the anticipated conversion price relative to the original public offer price	110%
Initial public offering price per share	$ 5

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Significant Accounting Policies [Line Items]
Reserve for obsolescence	$ 482,269	$ 89,409
Inventory deposits	330,906	0
Breakage income recognized for unredeemed gift cards	0	0
Net revenues	21,986,784	13,331,398
Cost of net revenues	14,735,590	8,892,262
Advertising costs	1,760,166	796,222
Deferred offering costs	1,183,350	199,323
Legal fees	$ 175,000
Common stock issued shares, issued for services	150,000
Recognized right of use assets and lease liability	$ 168,112
Shipping and Handling [Member]
Significant Accounting Policies [Line Items]
Net revenues	495,000	176,000
Cost of net revenues	$ 2,113,300	$ 1,166,423
Supplier Concentration Risk [Member] | Cost of Goods and Service Benchmark [Member] | Product [Member]
Significant Accounting Policies [Line Items]
Number of third-party vendors	two	three
Concentration risk, percentage	59%	55%

Property and Equipment, Net - S

Property and Equipment, Net - Summary of Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Office and computer equipment	$ 44,264	$ 41,542
Furniture and fixtures	21,064	21,064
Leasehold improvements	79,369	79,369
Total	144,697	141,975
Less: Accumulated depreciation	(141,975)	(139,714)
Property and equipment, net	$ 2,722	$ 2,261

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 2,261	$ 2,931

Intangible Assets, Net - Summar

Intangible Assets, Net - Summary of Intangible Assets, Net (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Website development costs	$ 127,750	$ 97,350
Less: Accumulated amortization	(54,675)	(16,225)
Intangible assets, net	$ 73,075	$ 81,125

Intangible Assets, Net - Additi

Intangible Assets, Net - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 38,450	$ 16,225

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Summary of Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued personnel and other expenses	$ 78,343	$ 89,356
Inventory related purchases	80,230	0
Gift card liability	202,453	190,114
Allowance for sales returns	102,887	88,057
Sales tax payable	25,662	20,430
Interest	50,347	16,562
Security deposit payable	3,708	3,708
Advances from third parties	100,000	100,000
Accrued expenses and other current liabilities	$ 643,630	$ 508,227

Loan Payable - Additional Infor

Loan Payable - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	May 31, 2021
Debt Instrument [Line Items]
Repayments of short-term debt	$ 5,570,794	$ 1,512,843
Proceeds from related party debt	0	651,873
Gain (loss) on extinguishment of debt	142,597	0
Merchant Advances [Member]
Debt Instrument [Line Items]
Proceeds from issuance of debt	7,202,000	797,010
Repayments of short-term debt	5,570,794	987,843
Repayments of debt	1,843,025	209,168
Loans payable	157,322	40,852
Interest payable	$ 17,376	$ 0
Merchant Advances [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt instrument term	6 months	6 months
Debt instrument, interest rate during period	8%	8%
Merchant Advances [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt instrument term	9 months	9 months
Debt instrument, interest rate during period	12%	12%
Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Debt instrument, face amount			$ 142,597
Fixed Interest, Percentage Rate			1%
Gain (loss) on extinguishment of debt	$ 142,597
Commercial Paper [Member]
Debt Instrument [Line Items]
Loans payable	$ 1,025,000	$ 1,025,000
Debt Instrument, maturity date	Mar. 31, 2024
Interest expense, debt	$ 0	$ 25,000

Convertible Notes - Additional

Convertible Notes - Additional Information (Details) - USD ($)			1 Months Ended	12 Months Ended
	Mar. 01, 2023	Aug. 23, 2022	Nov. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 28, 2023	Mar. 08, 2023
Subsequent Event [Member]
Debt Instrument [Line Items]
Debt instrument, face amount						$ 650,000
Debt instrument, stated interest rate during period							6%
2021 Notes [Member]
Debt Instrument [Line Items]
Debt instrument, face amount			$ 1,061,687
Debt instrument, stated interest rate during period			8%
Debt Instrument, maturity date			Feb. 28, 2022
Interest expense, debt					$ 16,562
Placement Agent Convertible Promissory Notes [Member]
Debt Instrument [Line Items]
Debt instrument, face amount				$ 240,135
Debt instrument, stated interest rate during period				8%
Debt Instrument, maturity date				Mar. 01, 2023
Interest expense, debt				$ 16,053
Number of common stock into which the class of warrant or right may be converted				240,135
Fair value of warrants issued recognized as offering costs				$ 84,000
Placement Agent Convertible Promissory Notes [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, maturity date	Sep. 01, 2023
Related Party Convertible Promissory Note [Member]
Debt Instrument [Line Items]
Debt instrument, face amount		$ 950,000
Debt instrument, stated interest rate during period		5%
Debt Instrument, maturity date		May 15, 2023
Interest expense, debt				$ 16,918
Debt instrument, redemption price, percentage		110%

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Details)			1 Months Ended			12 Months Ended
	Oct. 19, 2022 shares	Sep. 13, 2022 USD ($) $ / shares shares	Oct. 31, 2022 shares	Mar. 31, 2022 USD ($) shares	Feb. 28, 2022 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares
Class of Stock [Line Items]
Number of common units of ownership outstanding							1,000,000
Members' Capital | $							$ 431,034
Partners capital account, units, cancelled					580,000
Stock issued during period pursuant to the initial cancellation agreement shares					899,305
Conversion of Stock, amount converted | $					$ 431,034	$ 0
Preferred stock, par or stated value per share | $ / shares						$ 0.000001	$ 0.000001
Preferred stock, shares authorized						10,000,000	10,000,000
Preferred stock, shares outstanding						1,752	80
Common stock, par or stated value per share | $ / shares						$ 0.000001	$ 0.000001
Common stock, shares authorized						100,000,000	100,000,000
Common stock, shares, issued						4,939,345	1,479,766
Common stock, shares, outstanding						4,939,345	1,479,766
Number of shares issued for services						150,000
Value of shares issued for services | $					$ 1,441,922	$ 1,441,922
Share price | $ / shares					$ 1
Equity impact of the value of new stock issued during the period | $						429,711
Deferred offering costs | $						$ 1,183,350	$ 199,323
Conversion of common stock	543,456
2022 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Common stock reserved for issuance						350,000
Minimum [Member]
Class of Stock [Line Items]
Beneficial ownership limitation	4.99%
Maximum [Member]
Class of Stock [Line Items]
Beneficial ownership limitation	9.99%
General and Administrative Expense [Member]
Class of Stock [Line Items]
Number of shares issued for services			150,000
Deferred offering costs | $						$ 175,000
Conversion of Related Party Accounts Payable [Member]
Class of Stock [Line Items]
Debt Conversion, original debt, amount | $				$ 250,000
Common Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares issued						1,291,085
Conversion of Stock, amount converted | $						$ 1
Number of shares issued for services					1,291,922	1,291,922
Value of shares issued for services | $						$ 1
Number of new stock issued during the period				731,690		538,338
Equity impact of the value of new stock issued during the period | $						$ 1
Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares issued						(1,291)
Conversion of Stock, amount converted | $						$ 0
Number of shares issued for services						150
Value of shares issued for services | $						$ 0
Number of new stock issued during the period				2,270		0
Equity impact of the value of new stock issued during the period | $						$ 0
Subsequent Closing [Member]
Class of Stock [Line Items]
Proceeds from other equity | $				$ 1,689,980
Equity impact of the value of new stock issued during the period | $				$ 3,001,667
Number of common stock into which the class of warrant or right may be converted				2,751,690
PreIPO Offering [Member]
Class of Stock [Line Items]
Share price | $ / shares		$ 1.08
Number of new stock issued during the period		538,338
Cash received on stock transaction after deduction of issuance cost | $		$ 429,711
Number of common stock into which the class of warrant or right may be converted		37,683
Preferred Class A [Member]
Class of Stock [Line Items]
Preferred stock, par or stated value per share | $ / shares						$ 1,000
Preferred stock, shares outstanding						20,000
Preferred Stock, conversion basis						1,000 shares of common stock for every one (1) share of Series A preferred stock
Preferred Class A [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Number of shares issued for services					150
Conversion of Units [Member]
Class of Stock [Line Items]
Conversion of Stock, units Converted					420,000
Conversion of stock conversion ratio					1.572314286
Conversion of Units to Common Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares issued					580,371
Conversion of Units to Series A preferred stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares issued					80
Conversion of Series A Preferred Stock to Common Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, units Converted	1,291.085
Conversion of stock, shares issued	1,291,085

Warrants - Summary of Stockhold

Warrants - Summary of Stockholders' Equity Warrants Rights (Details) - Common Stock Purchase Warrants [Member]	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Class of Warrant or Right [Line Items]
Beginning balance, Warrants | shares	0
Conversion of 2021 Notes and issuance of common and preferred stock in Subsequent Closing, Warrants | shares	2,751,690
Conversion of related party accounts payable into equity, Warrants | shares	250,000
Placement agent consideration for Subsequent Closing, Warrants | shares	240,135
Granted in connection with common stock issuance, Warrants | shares	37,683
Total warrants granted, Warrants | shares	3,279,508
Ending balance, warrants | shares	3,279,508
Exercisable, warrants | shares	37,683
Beginning balance, Weighted Average Exercise Price | $ / shares	$ 0
Conversion of 2021 Notes and issuance of common and preferred stock in Subsequent Closing, Weighted Average Exercise Price | $ / shares	1
Conversion of related party accounts payable into equity, Weighted Average Exercise Price | $ / shares	1
Placement agent consideration for Subsequent Closing, Weighted Average Exercise Price | $ / shares	1
Granted in connection with common stock issuance, Weighted Average Exercise Price | $ / shares	1.08
Total warrants granted, Weighted Average Exercise Price | $ / shares	1
Ending balance, Weighted Average Exercise Price | $ / shares	1
Exercisable, Weighted Average Exercise Price | $ / shares	$ 1.08

Warrants - Additional Informati

Warrants - Additional Information (Details) - $ / shares	1 Months Ended
	Mar. 31, 2022	Sep. 13, 2022
Subsequent Closing [Member]
Class of Warrant or Right [Line Items]
Number of common stock into which the class of warrant or right may be converted	2,751,690
Percentage of dilution effect of warrants	100%
Exercise price of warrants or rights	$ 1
Pre IPO Offering [Member]
Class of Warrant or Right [Line Items]
Number of common stock into which the class of warrant or right may be converted		37,683
Exercise price of warrants or rights		$ 1.08

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - Previous Managing [Member] - USD ($)		1 Months Ended	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2022	Dec. 31, 2022	Aug. 01, 2022	Dec. 31, 2021
Money Advanced To the Company for Purchases [Member] | Accounts Payable Related Party [Member]
Related Party Transaction [Line Items]
Due to office or stockholders current			$ 830,783		$ 1,061,294
Shares and Warrants Issued in Exchange of Convertible Debt [Member]
Related Party Transaction [Line Items]
Debt instrument converted into equity value		$ 250,000
Debt instrument converted number of shares issued		250,000
Class of warrants or rights issued during the period		250,000
Compensation Paid [Member]
Related Party Transaction [Line Items]
Payment of compensation to related party			500,000
Promissory Note Issued For Services Rendered [Member]
Related Party Transaction [Line Items]
Debt instrument face value				$ 950,000
Related party transaction rate of interest	5%
Promissory Note Issued For Services Rendered [Member] | Selling, General and Administrative Expenses [Member]
Related Party Transaction [Line Items]
Related party transaction expenses			$ 1,450,000

Commitments and Contingencies -

Commitments and Contingencies - Summary of Company's Lease Cost (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Operating lease cost	$ 88,279
Sublease income	(30,464)
Total lease cost	$ 57,815

Commitments and Contingencies_2

Commitments and Contingencies - Summary of Additional Information Related to Company's Lease (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Operating cash flows from operating lease	$ 59,569
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 168,112	$ 0
Remaining lease term - operating lease	1 year 9 months 18 days
Discount rate - operating lease	8%

Commitments and Contingencies_3

Commitments and Contingencies - Summary of Minimum Lease Payments Under Operating Lease Liabilities (Details)	Dec. 31, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2023	$ 65,054
2024	61,116
Operating lease liabilities	$ 126,170

Commitments and Contingencies_4

Commitments and Contingencies - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Other Commitments [Line Items]
Sublease income	$ 30,464
Sublease Arrangements [Member]
Other Commitments [Line Items]
Sublease income	$ 2,600
Geographic Distribution, Domestic [Member] | NEW JERSEY | Retail Showroom and Office Space [Member]
Other Commitments [Line Items]
Operating lease month of maturity	2024-10

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax (Benefit) Provision (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Current	$ 0
Deferred	(1,482,829)
Change in deferred tax valuation allowance	1,482,829
Effective income tax	$ 0	$ 0

Income Taxes - Summary of Effec

Income Taxes - Summary of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income tax at U.S. federal income tax rate	$ (1,078,177)
State income taxes, net of federal benefit	(404,652)
Change in valuation allowance	1,482,829
Effective income tax	$ 0	$ 0
Income tax at U.S. federal income tax rate %	(21.00%)
State income taxes, net of federal benefit %	(8.00%)
Change in valuation allowance %	28.90%
Effective income tax	0%

Income Taxes - Summary of Net D

Income Taxes - Summary of Net Deferred Tax Assets (Details)	Dec. 31, 2022 USD ($)
Components of Deferred Tax Assets [Abstract]
Net operating losses	$ 1,077,505
Shares issued for services	405,324
Deferred tax assets	1,482,829
Valuation allowance	(1,482,829)
Net deferred tax assets	$ 0

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jan. 25, 2023
Income Tax [Line Items]
Income tax expense benefit	$ 0	$ 0
Unrecognized tax benefits	0		$ 0
Unrecognized tax benefits penalties and interest expense	0
Unrecognized tax benefits penalties and interest accrued	$ 0
Tax Year 2018 [Member]
Income Tax [Line Items]
Open tax year	2018
Tax Year 2021 [Member]
Income Tax [Line Items]
Open tax year	2021
Federal and State Tax Jurisdiction [Member]
Income Tax [Line Items]
Net operating losses	$ 3,833,000

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - USD ($)			3 Months Ended
	Mar. 08, 2023	Jan. 25, 2023	Mar. 28, 2023	Dec. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Common stock, shares, issued				4,939,345	1,479,766
Common Stock				$ 5	$ 2
Common stock, par or stated value per share				$ 0.000001	$ 0.000001
Subsequent Event [Member]
Subsequent Event [Line Items]
Debt instrument, face amount			$ 650,000
Debt instrument term		3 days
Common stock, shares, issued	1,000,000		650,000
Debt instrument, stated interest rate during period	6%
Debt Instrument, Maturity Date, Description	two years
Common Stock	$ 1,000,000
Common stock, par or stated value per share	$ 1
Proceeds from issuance of debt			$ 590,000
Subsequent Event [Member] | New Notes [Member]
Subsequent Event [Line Items]
Debt instrument, face amount	$ 1,000,000
Subsequent Event [Member] | Merchant Advances [Member]
Subsequent Event [Line Items]
Proceeds from merchant advances			475,000
Repayment of merchant advances			$ 956,195
Subsequent Event [Member] | Unsecured Original Issue Discount Promissory Notes [Member]
Subsequent Event [Line Items]
Debt instrument, face amount		$ 577,500
Proceeds from short term notes payable		$ 550,000
Short term debt default interest rate percentage		24%
Debt instrument date of maturity		Apr. 30, 2023