Grom Social Enterprises (GROM) S-1 20 Oct 21 IPO registration Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2021
Cover [Abstract]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	GROM SOCIAL ENTERPRISES, INC.
Entity Central Index Key	0001662574
Entity Tax Identification Number	46-5542401
Entity Incorporation, State or Country Code	FL
Entity Address, Address Line One	2060 NW Boca Raton Blvd.
Entity Address, Address Line Two	#6
Entity Address, City or Town	Boca Raton
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33431
City Area Code	(561)
Local Phone Number	287-5776
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 8,161,908	$ 120,300
Accounts receivable, net	705,321	587,932
Inventory, net	26,789	48,198
Prepaid expenses and other current assets	324,748	386,165
Total current assets	9,218,766	1,142,595
Operating lease right of use assets	453,920	602,775
Property and equipment, net	736,858	965,109
Goodwill	8,380,504	8,380,504
Intangible assets, net	5,372,882	5,566,339
Deferred tax assets, net -- noncurrent	531,557	531,557
Other assets	64,970	76,175
Total assets	24,759,457	17,265,054
Current liabilities:
Accounts payable	498,672	1,126,114
Accrued liabilities	1,840,043	1,794,232
Advanced payments and deferred revenues	637,178	967,053
Convertible notes, net -- current	1,396,379	2,349,677
Loans payable -- current	190,438	189,963
Related party payables	92,494	143,741
Income taxes payable	0	102,870
Lease liabilities -- current	303,554	304,326
Total current liabilities	4,958,758	6,977,976
Convertible notes, net of loan discounts	251,674	897,349
Lease liabilities	177,380	328,772
Loans payable	53,832	95,931
Other noncurrent liabilities	473,475	367,544
Total liabilities	5,915,119	8,667,572
Commitments and contingencies
Stockholders' Equity:
Common stock, $0.001 par value. 500,000,000 shares authorized; 9,560,074 and 5,886,073 shares issued and outstanding as of June 30, 2021 and December 31, 2020, respectively	9,560	5,886
Additional paid-in capital	79,454,922	64,417,218
Accumulated earnings (deficit)	(60,611,994)	(55,791,914)
Accumulated other comprehensive income	(17,465)	(39,334)
Total stockholders' equity	18,844,338	8,597,482
Total liabilities and equity	24,759,457	17,265,054
Series A Preferred Stock [Member]
Stockholders' Equity:
Preferred Stock, Value, Issued	0	0
Series B Preferred Stock [Member]
Stockholders' Equity:
Preferred Stock, Value, Issued	0	5,626
Series C Preferred Stock [Member]
Stockholders' Equity:
Preferred Stock, Value, Issued	$ 9,315	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2021	May 20, 2021	Dec. 31, 2020	Aug. 04, 2020
Preferred stock, par value	$ 0.001
Preferred stock, shares authorized	25,000,000
Common stock, par value	$ 0.001		$ 0.001
Common stock, shares authorized	500,000,000		500,000,000
Common stock, shares issued	9,560,074		5,886,073
Common stock, shares outstanding	9,560,074		5,886,073
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001		$ 0.001
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, shares issued	0		0
Preferred stock, shares outstanding	0		0
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.001		$ 0.001
Preferred stock, shares authorized	10,000,000		10,000,000	10,000,000
Preferred stock, shares issued	0		5,625,884
Preferred stock, shares outstanding	0		5,625,884
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.001		$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	9,315,884		0
Preferred stock, shares outstanding	9,315,884		0
Common stock, shares issued	9,315,059		0
Common stock, shares outstanding	9,315,059		0

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Sales	$ 1,388,551	$ 1,746,979	$ 3,263,835	$ 3,039,218
Cost of goods sold	833,681	661,180	1,634,115	1,273,273
Gross margin	554,870	1,085,799	1,629,720	1,765,945
Operating expenses:
Depreciation and amortization	206,983	193,234	424,498	389,199
Selling and marketing	48,635	21,960	78,911	56,277
General and administrative	1,440,355	1,093,880	2,791,154	2,543,228
Professional fees	325,922	54,760	513,031	107,478
Stock based compensation	0	46,400	0	62,600
Total operating expenses	2,021,895	1,410,234	3,807,594	3,158,782
Loss from operations	(1,467,025)	(324,435)	(2,177,874)	(1,392,837)
Other income (expense)
Interest income (expense), net	(1,094,916)	(612,379)	(1,743,762)	(890,142)
Gain (loss) on settlement of debt	0	0	(947,179)	0
Unrealized gain (loss) on change in fair value of derivative liabilities	0	(13,166)	0	(13,933)
Other gains (losses)	57,436	(3,128)	48,735	(3,030)
Total other income (expense)	(1,037,480)	(628,673)	(2,642,206)	(907,105)
Loss before income taxes	(2,504,505)	(953,108)	(4,820,080)	(2,299,942)
Provision for income taxes (benefit)	0	0	0	0
Net loss	(2,504,505)	(953,108)	(4,820,080)	(2,299,942)
Convertible preferred stock beneficial conversion feature and other discounts accreted as a deemed dividend	0	0	0	0
Net loss attributable to common stockholders	$ (2,504,505)	$ (953,108)	$ (4,820,080)	$ (2,299,942)
Basic and diluted loss per common share	$ (0.42)	$ (0.18)	$ (0.79)	$ (0.42)
Weighted-average number of common shares outstanding:
Basic and diluted	5,936,750	5,400,415	6,125,941	5,528,061
Comprehensive loss:
Foreign currency translation adjustment	$ 3,500	$ 29,382	$ 21,869	$ 62,836
Comprehensive loss	$ (2,501,005)	$ (923,726)	$ (4,798,211)	$ (2,237,106)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock Series A [Member]	Preferred Stock Series B [Member]	Preferred Stock Series C [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 925			$ 5,231	$ 58,316,882	$ (50,048,481)	$ (97,560)	$ 8,176,997
Beginning balance, shares at Dec. 31, 2019	925,000			5,230,713
Net loss						(2,299,942)		(2,299,942)
Change in foreign currency translation							62,836	62,836
Issuance of Series B preferred stock with common stock in connection with sales made under private offerings		$ 250			249,750			250,000
Issuance of Series B preferred stock with common stock in connection with sales made under private offerings, shares		250,000
Issuance of common stock as compensation to employees, officers and/or directors				$ 13	35,587			35,600
Issuance of common stock as compensation to employees, officers and/or directors, shares				13,125
Issuance of common stock in exchange for consulting, professional and other services				$ 138	382,067			382,205
Issuance of common stock in exchange for consulting, professional and other services, shares				137,612
Issuance of common stock in lieu of cash for accounts payable, loans payable and other accrued obligations				$ 16	49,984			50,000
Issuance of common stock in lieu of cash for accounts payable, loans payable and other accrued obligations, shares				15,625
Issuance of common stock in connection with the issuance of convertible notes				$ 340	735,674			736,014
Issuance of common stock in connection with the issuance of convertible notes, shares				339,678
Conversion of convertible notes and accrued interest into common stock				$ 16	29,984			30,000
Conversion of convertible notes and accrued interest into common stock, shares				15,894
Recognition of beneficial conversion features related to convertible notes					44,129			44,129
Ending balance, value at Jun. 30, 2020	$ 925	$ 250		$ 5,753	59,844,058	(52,348,423)	(34,724)	7,467,839
Ending balance, shares at Jun. 30, 2020	925,000	250,000		5,752,647
Beginning balance, value at Mar. 31, 2020	$ 925			$ 5,583	59,234,564	(51,395,315)	(64,106)	7,781,651
Beginning balance, shares at Mar. 31, 2020	925,000			5,583,321
Net loss						(953,108)		(953,108)
Change in foreign currency translation							29,382	29,382
Issuance of Series B preferred stock with common stock in connection with sales made under private offerings		$ 250			249,750			250,000
Issuance of Series B preferred stock with common stock in connection with sales made under private offerings, shares		250,000
Issuance of common stock as compensation to employees, officers and/or directors				$ 13	35,587			35,600
Issuance of common stock as compensation to employees, officers and/or directors, shares				13,125
Issuance of common stock in exchange for consulting, professional and other services				$ 63	141,637			141,700
Issuance of common stock in exchange for consulting, professional and other services, shares				62,482
Issuance of common stock in connection with the issuance of convertible notes				$ 86	167,528			167,614
Issuance of common stock in connection with the issuance of convertible notes, shares				85,928
Conversion of convertible notes and accrued interest into common stock				$ 8	14,992			15,000
Conversion of convertible notes and accrued interest into common stock, shares				7,791
Ending balance, value at Jun. 30, 2020	$ 925	$ 250		$ 5,753	59,844,058	(52,348,423)	(34,724)	7,467,839
Ending balance, shares at Jun. 30, 2020	925,000	250,000		5,752,647
Beginning balance, value at Dec. 31, 2020		$ 5,626		$ 5,886	64,417,218	(55,791,914)	(39,334)	8,597,482
Beginning balance, shares at Dec. 31, 2020		5,625,884		5,886,073
Ending balance, value at Mar. 31, 2021		$ 9,215		$ 5,916	68,851,062	(58,107,489)	(20,965)	10,737,739
Ending balance, shares at Mar. 31, 2021		9,215,059		5,916,134
Beginning balance, value at Dec. 31, 2020		$ 5,626		$ 5,886	64,417,218	(55,791,914)	(39,334)	8,597,482
Beginning balance, shares at Dec. 31, 2020		5,625,884		5,886,073
Net loss						(4,820,080)		(4,820,080)
Change in foreign currency translation							21,869	21,869
Exchange of Series B preferred stock for Series C preferred stock		$ (9,215)	$ 9,215
Exchange of Series B preferred stock for Series C preferred stock, shares		(9,215,059)	9,215,059
Issuance of Series C preferred stock with common stock in connection with sales made under private offerings			$ 100		99,900			100,000
Issuance of Series C preferred stock with common stock in connection with sales made under private offerings, shares			100,000
Issuance of common stock in connection with sales made under public offerings				$ 2,410	8,951,206			8,953,616
Issuance of common stock in connection with sales made under public offerings, shares				2,409,639
Issuance of common stock in connection with the exercise of common stock purchase warrants				$ 106	(106)
Issuance of common stock in connection with the exercise of common stock purchase warrants, shares				105,648
Issuance of Series B preferred stock with common stock in connection with sales made under private offerings		$ 950			949,050			950,000
Issuance of Series B preferred stock with common stock in connection with sales made under private offerings, shares		950,000
Issuance of Series B preferred stock in exchange for consulting, professional and other services		$ 75			74,925			75,000
Issuance of Series B preferred stock in exchange for consulting, professional and other services, shares		75,000
Exchange of convertible notes and accrued interest for Series B preferred stock		$ 2,564			2,561,611			2,564,175
[custom:ExchangeOfConvertibleNotesAndAccruedInterestForSeriesBPreferredStockShares]		2,564,175
Issuance of common stock in exchange for consulting, professional and other services				$ 64	256,297			256,361
Issuance of common stock in exchange for consulting, professional and other services, shares				63,871
Issuance of common stock warrants in connection with the issuance of convertible notes					694,644			694,644
Issuance of common stock in connection with the issuance of convertible notes				$ 13	29,737			29,750
Issuance of common stock in connection with the issuance of convertible notes, shares				13,282
Conversion of convertible notes and accrued interest into common stock				$ 1,081	1,101,824			1,102,905
Conversion of convertible notes and accrued interest into common stock, shares				1,081,561
Recognition of beneficial conversion features related to convertible notes					318,616			318,616
Ending balance, value at Jun. 30, 2021			$ 9,315	$ 9,560	79,454,922	(60,611,994)	(17,465)	18,844,338
Ending balance, shares at Jun. 30, 2021			9,315,059	9,560,071
Beginning balance, value at Mar. 31, 2021		$ 9,215		$ 5,916	68,851,062	(58,107,489)	(20,965)	10,737,739
Beginning balance, shares at Mar. 31, 2021		9,215,059		5,916,134
Net loss						(2,504,505)		(2,504,505)
Change in foreign currency translation							3,500	3,500
Exchange of Series B preferred stock for Series C preferred stock		$ (9,215)	$ 9,215
Exchange of Series B preferred stock for Series C preferred stock, shares		(9,215,059)	9,215,059
Issuance of Series C preferred stock with common stock in connection with sales made under private offerings			$ 100		99,900			100,000
Issuance of Series C preferred stock with common stock in connection with sales made under private offerings, shares			100,000
Issuance of common stock in connection with sales made under public offerings				$ 2,410	8,951,206			8,953,616
Issuance of common stock in connection with sales made under public offerings, shares				2,409,639
Issuance of common stock in connection with the exercise of common stock purchase warrants				$ 106	(106)
Issuance of common stock in connection with the exercise of common stock purchase warrants, shares				105,648
Issuance of common stock in exchange for consulting, professional and other services				$ 47	176,184			176,231
Issuance of common stock in exchange for consulting, professional and other services, shares				47,089
Issuance of common stock warrants in connection with the issuance of convertible notes					205,331			205,331
Conversion of convertible notes and accrued interest into common stock				$ 1,081	1,101,824			1,102,905
Conversion of convertible notes and accrued interest into common stock, shares				1,081,561
Recognition of beneficial conversion features related to convertible notes					69,521			69,521
Ending balance, value at Jun. 30, 2021			$ 9,315	$ 9,560	$ 79,454,922	$ (60,611,994)	$ (17,465)	$ 18,844,338
Ending balance, shares at Jun. 30, 2021			9,315,059	9,560,071

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities:
Net loss	$ (4,820,080)	$ (2,299,942)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	424,498	389,199
Amortization of debt discount	1,239,740	221,306
Common stock issued for financing costs	0	167,614
Common stock issued in exchange for fees and services	331,361	382,205
Convertible notes issued for financing costs	61,633	0
Deferred taxes	0	(10,684)
Stock based compensation	0	62,600
Loss on extinguishment of debt	947,179	0
Unrealized loss on change in fair value of derivative liabilities	0	13,933
Changes in operating assets and liabilities:
Accounts receivable	(117,389)	5,340
Inventory	21,409	(814)
Prepaid expenses and other current assets	61,418	42,553
Operating lease right of use assets	(3,325)	26,219
Other assets	11,204	4,756
Accounts payable	(628,233)	(34,226)
Accrued liabilities	225,822	237,116
Advanced payments and deferred revenues	(329,875)	195,959
Income taxes payable and other noncurrent liabilities	3,061	(19,505)
Related party payables	(51,247)	(151,555)
Net cash used in operating activities	(2,622,824)	(767,926)
Cash flows from investing activities:
Purchase of fixed assets	(2,790)	(38,025)
Net cash used in investing activities	(2,790)	(38,025)
Cash flows from financing activities:
Proceeds from issuance of preferred stock, net of issuance costs	1,050,000	250,000
Proceeds from issuance of common stock, net of issuance costs	8,953,616	0
Proceeds from issuance of convertible notes	908,500	3,655,000
Proceeds from loans payable	0	253,912
Repayments of convertible notes	(225,946)	(3,143,145)
Repayments of loans payable	(41,625)	0
Net cash provided by financing activities	10,644,545	1,015,767
Effect of exchange rates on cash and cash equivalents	22,677	40,754
Net increase in cash and cash equivalents	8,041,608	250,570
Cash and cash equivalents at beginning of period	120,300	506,219
Cash and cash equivalents at end of period	8,161,908	756,789
Supplemental disclosure of cash flow information:
Cash paid for interest	74,299	0
Cash paid for income taxes	0	0
Supplemental disclosure of non-cash investing and financing activities:
Common stock issued for financing costs incurred in connection with convertible and promissory notes	29,750	568,400
Common stock issued to reduce accounts payable and other accrued liabilities	0	50,000
Common stock warrants issued in connection with convertible promissory notes	694,644	0
Conversion of convertible notes and accrued interest into common stock	1,102,905	30,000
Conversion of convertible notes and accrued interest into preferred stock	1,616,996	0
Discount for beneficial conversion features on convertible notes	$ 318,616	$ 44,129

NATURE OF OPERATIONS

NATURE OF OPERATIONS	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS Grom Social Enterprises, Inc. (the “Company”, “Grom” “we”, “us” or “our”), a Florida corporation f/k/a Illumination America, Inc. (“Illumination”), is a media, technology and entertainment company that focuses on delivering content to children under the age of 13 years in a safe secure platform that is compliant with the Children’s Online Privacy Protection Act (“COPPA”) and can be monitored by parents or guardians. The Company operates its business through the following four wholly-owned subsidiaries: · Grom Social, Inc. (“Grom Social”) was incorporated in the State of Florida on March 5, 2012 and operates the Company’s social media network designed for children under the age of 13 years. · TD Holdings Limited (“TD Holdings”) was incorporated in Hong Kong on September 15, 2005. TD Holdings operates through its two subsidiary companies: (i) Top Draw Animation Hong Kong Limited (“TDAHK”), a Hong Kong corporation and (ii) Top Draw Animation, Inc. (“Top Draw” or “TDA”), a Philippines corporation. The group’s principal activities are the production of animated films and televisions series. · Grom Educational Services, Inc. (“GES”) was incorporated in the State of Florida on January 17, 2017. GES operates the Company’s web filtering services provided to schools and government agencies. · Grom Nutritional Services, Inc. (“GNS”) was incorporated in the State of Florida on April 19, 2017. GNS intends to market and distribute nutritional supplements to children. GNS has not generated any revenue since its inception.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Impact of COVID-19 On January 30, 2020, the World Health Organization announced a global health emergency because of the spread of a new strain of the novel coronavirus (“COVID-19”). On March 11, 2020, the World Health Organization declared the outbreak of COVID-19, a global pandemic. COVID-19 has and continues to significantly affect the United States and global economies. The Company has experienced significant disruptions to its business and operations due to circumstances related to COVID-19, and delays caused government-imposed quarantines, office closings and travel restrictions, which affect both the Company’s and its service providers. The Company has significant operations in Manila, Philippines, which was locked down by the government on March 12, 2020 due to concerns related to the spread of COVID-19. As a result of the Philippines government’s call to contain COVID-19, the Company’s animation studio, located in Manila, Philippines, which accounts for approximately 90% of the Company’s total revenues on a consolidated basis, has been mostly closed. In response to the outbreak and business disruption, the Company has instituted employee safety protocols to contain the spread, including domestic and international travel restrictions, work-from-home practices, extensive cleaning protocols, social distancing and various temporary closures of its administrative offices and production studio. The Company has implemented a range of actions aimed at temporarily reducing costs and preserving liquidity. The outbreak has and may continue to spread, which could materially impact the Company’s business. The full extent of potential impacts on the Company’s business, financing activities and the global economy will depend on future developments, which cannot be predicted due to the uncertain nature of the continued COVID-19 pandemic, government mandated shut downs, and its adverse effects, including new information which may emerge concerning the severity of COVID-19 and the actions to contain COVID-19 or treat its impact, among others. These effects could have a material adverse impact on the Company’s business, operations, financial condition and results of operations. Management’s Representation of Interim Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company uses the same accounting policies in preparing quarterly and annual financial statements. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These condensed consolidated financial statements include all of the adjustments, which in the opinion of management are necessary to a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto at December 31, 2020, as presented in the Company’s Annual Report on Form 10-K filed on April 13, 2021 with the SEC. Basis of Presentation The condensed consolidated financial statements of the Company have been prepared in accordance with GAAP and are expressed in United States dollars. For the three and six months ended June 30, 2021, the condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Grom Social, TD Holdings, GES, and GNS. All intercompany accounts and transactions are eliminated in consolidation. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and 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. The most significant estimates relate to revenue recognition, valuation of accounts receivable and inventories, purchase price allocation of acquired businesses, impairment of long-lived assets and goodwill, valuation of financial instruments, income taxes, and contingencies. The Company bases its estimates on historical experience, known or expected trends and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates. Revenue Recognition The Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) Other Assets and Deferred Costs – Contracts with Customers Animation Revenue For the six months ended June 30, 2021 and 2020, the Company recorded a total of $2,990,213 and $2,687,614, respectively, of animation revenue from contracts with customers. Animation revenue is primarily generated from contracts with customers for preproduction and production services related to the development of animated movies and television series. Preproduction activities include producing storyboards, location design, model and props design, background color and color styling. Production focuses on library creation, digital asset management, background layout scene assembly, posing, animation and aftereffects. The Company provides services under fixed-price contracts. Under fixed-price contracts, the Company agrees to perform the specified work for a pre-determined price. To the extent actual costs vary from estimated costs, the Company’s profit may increase, decrease, or result in a loss. The Company identifies a contract under ASC 606 once (i) it is approved by all parties, (ii) the rights of the parties are identified, (iii) the payment terms are identified, (iv) the contract has commercial substance, and (v) collectability of consideration is probable. The Company evaluates the services promised in each contract at inception to determine whether the contract should be accounted for as having one or more performance obligations. The services in the Company’s contracts are distinct from one another as the referring parties typically can direct all, limited, or single portions of the various preproduction and production activities required to create and design and entire episode to us and we therefore have a history of developing standalone selling prices for all of these distinct components. Accordingly, our contracts are typically accounted for as containing multiple performance obligations. The Company determines the transaction price for each contract based on the consideration it expects to receive for the distinct services being provided under the contract. The Company recognizes revenue as performance obligations are satisfied and the customer obtains control of the services. In determining when performance obligations are satisfied, the Company considers factors such as contract terms, payment terms and whether there is an alternative future use of the product or service. Substantially all of the Company’s revenue is recognized over time as it performs under the contract due to the contractual terms present in each contract which irrevocably transfer control of the work product to the customer as the services are performed. For performance obligations recognized over time, revenue is recognized based on the extent of progress made towards completion of the performance obligation. The Company uses the percentage-of-completion cost-to-cost measure of progress because it best depicts the transfer of control to the customer as the Company incurs costs against its contracts. Under the percentage-of-completion cost-to-cost measure of progress, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs to complete the performance obligation. The percentage-of-completion cost-to-cost method requires management to make estimates and assumptions that affect the reported amounts of contract assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to the total estimated amount of costs that will be incurred for a project or job. Web Filtering Revenue For the six months ended June 30, 2021 and 2020, the Company recorded a total of $ 272,748 349,998 Web filtering revenue from subscription sales is recognized on a pro-rata basis over the subscription period. Typically, a subscriber purchases computer hardware and a software and support service license for a period of use between one year to five years. The subscriber is billed in full at the time of the sale. The Company immediately recognizes revenue attributable to the computer hardware as it is non-refundable and control passes to the customer. The advanced billing component for software and service is initially recorded as deferred revenue and subsequently recognized as revenue on a straight-line basis over the subscription period. Contract Assets and Liabilities Animation revenue contracts vary with movie contracts typically allowing for progress billings over the contract term while other episodic development activities are typically billable upon delivery of the performance obligation for an episode. These episodic activities typically create unbilled contract assets between episode delivery dates while movies can create contract assets or liabilities based on the progress of activities versus the arranged billing schedule. Revenues from web filtering contracts are all billed in advance and therefore represent contract liabilities until fully recognized on a ratable basis over the contract life. The following table depicts the composition of our contract assets and liabilities as of June 30, 2021 and December 31, 2020: Schedule of contract assets and liabilities June 30, 2021 December 31, 2020 Animation contract assets $ 694,596 $ 525,709 Web filtering contract assets 3,388 54,886 Other contract assets 7,337 7,337 Total contract assets $ 705,321 $ 587,932 Animation contract liabilities $ 153,662 $ 410,709 Web filtering contract liabilities 472,016 544,844 Other contract liabilities 11,500 11,500 Total contract liabilities $ 637,178 $ 967,053 Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations except as noted below: In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Simplifying the Test for Goodwill Impairment On November 15, 2019, the FASB issued ASU 2019-10, which (1) provides a framework to stagger effective dates for future major accounting standards and (2) amends the effective dates for certain major new accounting standards to give implementation relief to certain types of entities. Specifically, ASU 2019-10 amends the effective date for ASU 2017-04 to fiscal years beginning after December 15, 2022, and interim periods therein. Early adoption continues to be permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company does not anticipate the adoption of ASU 2017-04 will have a material impact on its financial statements for both annual and interim reporting periods. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) In February 2020, the FASB issued ASU 2020-02, Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases (Topic 842) In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)

ACCOUNTS RECEIVABLE, NET

ACCOUNTS RECEIVABLE, NET	6 Months Ended
	Jun. 30, 2021
Receivables [Abstract]
ACCOUNTS RECEIVABLE, NET	3. ACCOUNTS RECEIVABLE, NET The following table sets forth the components of the Company’s accounts receivable at June 30, 2021, and December 31, 2020: Schedule of accounts receivable June 30, 2021 December 31, 2020 Billed accounts receivable $ 553,265 $ 443,806 Unbilled accounts receivable 195,959 188,029 Allowance for doubtful accounts (43,903 ) (43,903 ) Total accounts receivable, net $ 705,321 $ 587,932 During the six months ended June 30, 2021, the Company had four customers that accounted for 76.5 82.5 68.5 29.9

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	4. PROPERTY AND EQUIPMENT The following table sets forth the components of the Company’s property and equipment at June 30, 2021 and December 31, 2020: Schedule of property and equipment June 30, 2021 December 31, 2020 Cost Accumulated Depreciation Net Book Value Cost Accumulated Depreciation Net Book Value Capital assets subject to depreciation: Computers, software and office equipment $ 2,796,301 $ (2,393,694 ) $ 402,607 $ 2,800,872 $ (2,257,797 ) $ 543,075 Machinery and equipment 192,812 (161,430 ) 31,382 192,988 (152,149 ) 40,839 Vehicles 163,266 (120,839 ) 42,427 163,525 (106,826 ) 56,699 Furniture and fixtures 422,522 (376,188 ) 46,334 422,234 (364,655 ) 57,579 Leasehold improvements 1,140,927 (953,349 ) 187,578 1,143,704 (903,381 ) 240,323 Total fixed assets 4,715,828 (4,005,500 ) 710,328 4,723,323 (3,784,808 ) 938,515 Capital assets not subject to depreciation: Construction in progress 26,530 – 26,530 26,594 – 26,594 Total fixed assets $ 4,742,358 $ (4,005,500 ) $ 736,858 $ 4,749,917 $ (3,784,808 ) $ 965,109 For the three months ended June 30, 2021 and 2020, the Company recorded depreciation expense of $ 230,040 195,741

LEASES

LEASES	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
LEASES	5. LEASES The Company has entered into operating leases primarily for real estate. These leases have terms which range from three years to five years, and often include one or more options to renew or in the case of equipment rental, to purchase the equipment. In the United States, the Company leases approximately 2,100 square feet of office space in Boca Raton, Florida at the rate of $4,000 per month pursuant to a three-year lease which expires in October 2021. The Florida office space is the location of the Company’s corporate headquarters and administrative staff. The Company’s animation operations leases portions of three floors aggregating approximately 28,800 square feet in the West Tower of the Philippine Stock Exchange Centre in Pasig City, Manila. The space is used for administration and production purposes. The Company pays approximately $24,000 per month in the aggregate for such space (which increases by approximately 5% annually). These leases expire in December 2022. The Company’s web filtering operations lease approximately 1,400 square feet of office space in Norcross, Georgia. The Company pays approximately $2,100 per month pursuant to a five-year lease which expires in December 2023. The lease payment increases by approximately 3% annually. These operating leases are listed as separate line items on the Company's condensed consolidated financial statements and represent the Company’s right to use the underlying asset for the lease term. The Company’s obligation to make lease payments are also listed as separate line items on the Company's condensed consolidated financial statements. Operating lease right-of-use assets and liabilities commencing after January 1, 2019 are recognized at commencement date based on the present value of lease payments over the lease term. Based on the present value of the lease payments for the remaining lease term of the Company's existing leases, the Company recognized ROU assets and lease liabilities for operating leases of approximately $ 453,920 303,554 177,380 181,987 The following table presents the remaining amortization of the Company’s lease liabilities under ASC 842 for each of the following years ending December 31: Schedule of Future Minimum Rental Payments for Operating Leases 2021 $ 152,163 2022 302,781 2023 25,990 Total $ 480,934 Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments. Information related to the Company's operating ROU assets and related lease liabilities are as follows: Schedule of operating right-of-use assets Three Months Ended Cash paid for operating lease liabilities $ 185,329 Weighted-average remaining lease term 2.0 Weighted-average discount rate 10% Minimum future lease payments $ 546,544 The remaining future minimum payment obligations at June 30, 2021 for operating leases are as follows: Schedule of amortization of lease liabilities 2021 $ 182,307 2022 $ 335,659 2023 $ 28,588

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	6. GOODWILL AND INTANGIBLE ASSETS Goodwill represents the future economic benefit arising from other assets acquired that could not be individually identified and separately recognized. The goodwill arising from the Company’s acquisitions is attributable to the value of the potential expanded market opportunity with new customers. At June 30, 2021 and December 31, 2020, the carrying amount of the Company’s goodwill was $ 8,380,504 The following table sets forth the components of the Company’s intangible assets at June 30, 2021 and December 31, 2020: Schedule of intangible assets June 30, 2021 December 31, 2020 Amortization Period (Years) Gross Carrying Amount Accumulated Amortization Net Book Value Gross Carrying Amount Accumulated Amortization Net Book Value Intangible assets subject to amortization: Customer relationships 10.00 $ 1,600,286 $ (796,443 ) $ 803,843 $ 1,600,286 $ (716,429 ) $ 883,857 Web filtering software 5.00   1,134,435 (1,020,992 ) 113,444 1,134,435 (907,548 ) 226,887 Subtotal – 2,734,721 (1,817,434 ) 917,287 2,734,721 (1,623,977 ) 1,110,744 Intangible assets not subject to amortization: Trade names – 4,455,595 – 4,455,595 4,455,595 – 4,455,595 Total intangible assets – $ 7,190,316 $ (1,817,434 ) $ 5,372,882 $ 7,190,316 $ (1,623,977 ) $ 5,566,339 For the six months ended June 30, 2021 and 2020, the Company recorded amortization expense of $ 193,458 The following table provides information regarding estimated remaining amortization expense for intangible assets subject to amortization for each of the following years ending December 31: Schedule of amortization 2021 $ 193,458 2022 160,029 2023 160,029 2024 160,029 2025 160,029 Thereafter 83,712 Future amortization total $ 917,287

ACCRUED LIABILITIES

ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	7. ACCRUED LIABILITIES The following table sets forth the components of the Company’s accrued liabilities at June 30, 2021 and December 31, 2020: Accrued Liabilities June 30, 2021 December 31, 2020 Executive and employee compensation $ 1,695,020 $ 1,642,959 Interest on convertible notes and promissory notes 107,391 135,980 Other accrued expenses and liabilities 37,633 15,293 Total accrued liabilities $ 1,840,043 $ 1,794,232

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND PAYABLES	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS AND PAYABLES	8. RELATED PARTY TRANSACTIONS AND PAYABLES Acquisition of TD Holdings Wayne Dearing, the Managing Director of TD Holdings, was issued a promissory note in the principal amount of $ 2,000,000 April 1, 2020 1,500,000 12 June 30, 2021 396,423 Mr. Dearing’s wife, Stella Dearing, is the Director of Operations of Top Draw and receives an annual salary of $ 83,000 Darren Marks’s Family The Company has engaged the family of Darren Marks, its Chief Executive Officer, to assist in the development of the Grom Social website and mobile application. These individuals have created over 1,400 hours of original short form content. Sarah Marks, the wife of Mr. Marks, and Zach Marks, Luke Marks, Jack Marks, Dawson Marks, Caroline Marks and Victoria Marks, each Mr. Marks’s children, are, or have been, employed by or independently contracted with the Company. Compensation for services provided by the Marks family is expected to continue for the foreseeable future. Each member of the Marks family is actively involved in the creation of content for the website and mobile app, including numerous videos focusing on social responsibility, anti-bullying, digital citizenship, unique blogs, and special events. Liabilities Due to Executive and Other Officers Pursuant to verbal agreements, Messrs. Marks and Leiner have made loans to the Company to help fund operations. These loans are non-interest bearing and callable on demand. No such loans were made to the Company during the three months ended June 30, 2021. On July 11, 2018, our director Dr. Thomas Rutherford loaned the Company $ 50,000 10 As of June 30, 2021 and December 31, 2020, the aggregate related party payables were $ 92,494 143,741

CONVERTIBLE NOTES

CONVERTIBLE NOTES	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
CONVERTIBLE NOTES	9. CONVERTIBLE NOTES The following tables set forth the components of the Company’s convertible notes as of June 30, 2021 and December 31, 2020: Schedule of convertible debt June 30, 2021 December 31, 8% - 12% Convertible Promissory Notes (Bridge Notes) $ 621,200 $ 373,587 10% Unsecured Convertible Redeemable Notes – Variable Conversion Price – 265,000 10% Secured Convertible Notes with Original Issuance Discounts (OID Notes) 153,250 153,250 12% Senior Secured Convertible Notes (Newbridge) – 52,572 12% Senior Secured Convertible Notes (Original TDH Notes) 792,846 882,175 12% Senior Secured Convertible Notes (TDH Secured Notes) 387,220 1,645,393 12% Senior Secured Convertible Notes (Additional Secured Notes) 73,572 260,315 Loan discounts (380,035 ) (385,266 ) Total convertible notes, net 1,648,053 3,247,026 Less: current portion of convertible notes, net (1,396,379 ) (2,349,677 ) Convertible notes, net $ 251,674 $ 897,349 8% - 12% Convertible Promissory Notes (Bridge Notes) On November 30, 2020, the Company entered into a securities purchase agreement with EMA Financial, LLC (“EMA”) pursuant to which the Company issued to EMA a nine-month 8% convertible promissory note in the principal amount of $ 260,000 234,000 1.92 On February 17, 2021, the terms of the EMA financing were amended to (i) reduce the conversion rate to $1.28, 81,250 $1.60 12%, 38,855 $1.92 ASC 470-20 requires proceeds from the sale of a debt instrument with stock purchase warrants be allocated to the two elements based on the relative fair values of the debt instrument without the warrants and of the warrants themselves at the time of issuance. In connection with the EMA warrant issuance, the Company allocated an aggregate fair value of $104,760 to the stock warrants and recorded a debt discount which will be amortized to interest expense over the term of the loan using the effective interest method so the debt, at its term, is recorded at its face value. The Company estimated the fair value of the warrants at date of grant using the Black-Scholes option pricing model using the following inputs: (i) stock price on the date of grant ranging between $1.60 and $4.48, (ii) the contractual term of the warrant of 3 years, (iii) a risk-free interest rate of 0.19% and (iv) an expected volatility of the price of the underlying common stock ranging between 224.9% and 258.6%. On May 24, 2021, EMA Warrant was amended to delete the full-ratchet anti-dilution provision and the EMA Note was amended to delete the variable conversion price feature. On June 2, 2021, the Company issued 10,000 $11,800 $1,000 100,000 $127,000 $1,000 At June 30, 2021, the principal balance of the EMA Note was $ 121,200 31,968 On December 17, 2020, the Company entered into a note purchase agreement with Quick Capital, LLC (“Quick Capital”) pursuant to which the Company issued Quick Capital a nine-month convertible promissory note in the principal amount of $ 113,587 100,000 The Company analyzed the conversion feature of the note for a beneficial conversion feature, for which the Company concluded that a beneficial conversion feature existed. The beneficial conversion feature was measured using the commitment-date stock price and its allocable fair value was determined to be $ 12,621 In connection with the Quick Note issuance, the Company also issued a three-year warrant (the “Quick Warrant”) to purchase up to an aggregate of 36,975 1.60 3 33,056 On May 21, 2021, the Quick Note was amended to replace the variable conversion price with a fixed conversion price of $1.28 per share and the Quick Warrant was amended to delete the full-ratchet anti-dilution provision. On June 21, 2021, the Company issued 290,000 $27,487 $65,313 269,061 $86,100 At June 30, 2021, the principal balance of the Quick Note was $ 0 On February 9, 2021, the Company entered into a securities purchase agreement with Auctus Fund, LLC (“Auctus”) pursuant to which the Company issued to Auctus a twelve-month 12% convertible promissory note in the principal amount of $ 500,000 1.92 The Company analyzed the conversion feature of the note for a beneficial conversion feature, for which the Company concluded that a beneficial conversion feature existed. The beneficial conversion feature was measured using the commitment-date stock price and its allocable fair value was determined to be $ 155,875 In connection with the note issuance, Auctus was also issued a five-year warrant (the “Auctus Warrant”) to purchase up to an aggregate of 195,313 1.92 5 On May 25, 2021, Auctus Warrant was amended to delete the full-ratchet anti-dilution provision. At June 30, 2021, the principal balance of the Auctus Note was $ 500,000 291,666 On March 11, 2021, the Company entered into a securities purchase agreement with FirstFire Global Opportunities Fund, LLC (“FirstFire”) pursuant to which the Company issued to FirstFire a twelve-month 12% convertible promissory note in the principal amount of $ 300,000 1.92 238,500 The Company analyzed the conversion feature of the note for a beneficial conversion feature, for which the Company concluded that a beneficial conversion feature existed. The beneficial conversion feature was measured using the commitment-date stock price and its allocable fair value was determined to be $ 93,220 In connection with the issuance of the note, FirstFire was also issued a five-year warrant (the “FirstFire Warrant”) to purchase up to an aggregate of 117,188 1.92 5 On May 20, 2021, the FirstFire Note was amended to replace the variable conversion feature price with a fixed conversion price of $1.92 and the FirstFire Warrant was amended to delete the full ratchet anti-dilution provision. On June 17, 2021, the Company issued 175,000 $300,000 $36,000 At June 30, 2021, the principal balance of the FirstFire Note was $ 0 On April 16, 2021, the Company entered into a securities purchase agreement with Labrys Fund, LP (“Labrys”), pursuant to which the Company issued to Labrys a one-year convertible promissory note in the principal amount of $ 300,000 1.92 266,000 In connection with the issuance of the note, Labrys was also issued a five-year warrant to purchase up to an aggregate of 117,118 1.92 5 On May 22, 2021, the Labrys Warrant was amended to delete the full-ratchet anti-dilution provision. On June 17, 2021, the Company issued 175,000 $300,000 $36,000 At June 30, 2021, the principal balance of the Labrys Note was $ 0 10% Unsecured Convertible Redeemable Note – Variable Conversion Price On March 1, 2020, the Company issued a convertible redeemable note to an unrelated party in the principal amount of $ 100,000 10 August 31, 2020 The Company analyzed the conversion feature of the note for a beneficial conversion feature, for which the Company concluded that a beneficial conversion feature existed. The beneficial conversion feature was measured using the commitment-date stock price and its allocable fair value was determined to be $ 44,129 In connection with the note issuance, the Company also issued a five-year warrant to purchase up to an aggregate of 15,625 3.20 5 On April 14, 2021, the Company issued 62,500 100,000 11,205 At June 30, 2021, the principal balance of this note was $ 0 On November 20, 2020, the Company issued a convertible redeemable note to an unrelated party in the principal amount of $ 165,000 15,000 150,000 The Company analyzed the conversion feature of the note for a beneficial conversion feature, for which the Company concluded that a beneficial conversion feature existed. The beneficial conversion feature was measured using the commitment-date stock price and its allocable fair value was determined to be $ 50,871 On February 17, 2021, the Company entered into a debt exchange agreement with the holder of the convertible promissory note, in the aggregate amount of $ 169,000 169,000 At June 30, 2021, the principal balance of this note was $0 and all associated loan discounts were fully amortized. 10% Secured Convertible Notes with Original Issuance Discounts (“OID Notes”) During the year ended December 31, 2017, the Company issued secured, convertible notes with original issuance discounts to accredited investors for gross proceeds of $ 601,223 60,122 10 24.96 4,698 78,321 On August 6, 2020, the Company entered into debt exchange agreements with certain holders of these 10% convertible notes pursuant to which an aggregate of 331,954 211,223 158,000 111,250 At June 30, 2021, the principal balance of these notes was $ 0 During the year ended December 31, 2018, the Company issued secured, convertible notes with original issuance discounts to accredited investors for gross proceeds of $ 1,313,485 131,348 10 24.96 10,262 198,259 On August 6, 2020, the Company entered into debt exchange agreements with certain holders of these 10% convertible notes pursuant to which an aggregate of 316,000 200,000 As of June 30, 2021, the principal balance of these notes was $ 97,250 During the year ended December 31, 2018, the Company also issued secured, convertible notes with original issuance discounts to accredited investors for gross proceeds of $ 356,000 71,200 10 16.00 6,344 62,269 As of June 30, 2021, the principal balance of these notes was $ 56,000 12% Senior Secured Convertible Notes (Newbridge Offering) On November 30, 2018, the Company closed a private offering in which it sold 12 552,000 Interest on the 12% Notes is payable monthly in 21 equal installments commencing four months after the issuance of the 12% Notes. Upon the occurrence of an event of default, the interest rate will increase to 15% and the 12% Notes will become immediately due and payable. The Company may prepay the 12% Notes in full at any time by paying accrued interest and 110% of the outstanding principal balance. Newbridge Securities Corporation acted as exclusive placement agent for the offering and received (i) $55,200, (ii) 3,550 shares of common stock, and (iii) $11,040, representing a non-accountable expense allowance for its services. As of June 30, 2021, the principal balance of these notes was $ 0 12% Senior Secured Convertible Notes (Original TDH Notes) On June 20, 2016, the Company issued $ 4,000,000 5.0 First Amendment to the TDH Share Sale Agreement On January 3, 2018, the Company entered into an amendment to the TDH Share Sale Agreement (the “First Amendment”). Under the terms of the First Amendment: · The maturity date of the notes was extended from July 1, 2018 until July 1, 2019 · The interest rate on the notes during for one-year extension period from July 2, 2018 to July 1, 2019 was increased to 10 · Interest is payable quarterly in arrears during the one-year extension period, instead of annually in arrears. The first such quarterly interest payment of $100,000 is due on September 30, 2018. · Under the terms of the terms of TDH Share Sale Agreement, the TDH Sellers could earn up to an additional $5.0 million in contingent earnout payments. The original earnout period ended on December 31, 2018. The First Amendment extended the earnout period by one year to December 31, 2019. As consideration to enter into the First Amendment, the Company issued 25,000 480,000 Second Amendment to the TDH Share Sale Agreement On January 15, 2019, the Company entered into a second amendment to the TDH Share Sale Agreement (the “Second Amendment”). Under the terms of the Second Amendment: · The maturity date of the notes was extended from July 1, 2019 to April 2, 2020 · The TDH Sellers shall have the right to convert the notes at a conversion price of $8.64 per share, either in whole or in part at any time prior to the maturity, subject to the terms and conditions set forth in the Second Amendment. · In the event that the notes are not repaid prior to July 2, 2019, no funds will be transferred by TDH to the Company. · The payment terms of the contingent earnout was modified from 50% payable in cash and 50% payable in stock to 75% payable in cash and 25% payable in stock. As consideration to enter into the Second Amendment, the Company issued an additional 25,000 220,000 Due to the inclusion of a conversion feature, the Second Amendment was considered an extinguishment and subsequent reissuance of the notes under the guidelines of ASC 470-20-40-7 through 40-9. As a result, the Company recorded a loss on the extinguishment of debt of $ 363,468 The principal value of the notes was reclassified to convertible notes, net – current on the Company’s condensed consolidated financial statements. Third Amendment to the TDH Share Sale Agreement On March 16, 2020, the Company entered into a third amendment (the “Third Amendment”) to the TDH Share Sale Agreement, pursuant to which the Company’s subsidiary, Grom Holdings, had acquired 100% of the common stock of TDH (representing ownership of the animation studio) from certain individuals (the “TDH Sellers”). The Company used the proceeds received from the TDH Secured Notes Offering to pay the TDH Sellers $ 3,000,000 1,000,000 361,767 Pursuant to the Third Amendment, the TDH Sellers and the Company agreed, among other things: · To extend the maturity date of the remaining Original TDH Notes by one year to June 30, 2021 · To increase the interest rate on the remaining Original TDH Notes to 12 · To grant a first priority security interest on the shares of TDH and TDAHK to the TDH Sellers, pari passu with the holders of the TDH Secured Notes; and · To pay the balance of the Original TDH Notes monthly in arrears, amortized over a four-year period. As of June 30, 2021, the principal balance of the Original TDH Notes was $ 792,846 12% Senior Secured Convertible Notes (“TDH Secured Notes”) On March 16, 2020, the Company sold (the “TDH Secured Notes Offering”) an aggregate $ 3,000,000 March 16, 2024 The TDH Secured Notes are convertible at the option of the holders at 75% of the average sales price of the Company’s common stock over the 60 trading days immediately preceding conversion provided that the conversion price shall not be less than $3.20 per share. The Company’s obligations under the TDH Secured Notes, are secured by Grom Holdings’ shares of stock of TDH, and of its wholly owned subsidiary, TDAHK. The TDH Secured Notes rank equally and ratably on a pari passu basis with (i) the other TDH Secured Notes and (ii) the Original TDH Notes issued by the Company pursuant to TDH Share Sale Agreement. If the Company sells the animation studio located in Manila, Philippines, which is currently owned by TDH through TDAHK (the “Animation Studio”), for more than $12,000,000, and so long as any amount of principal is outstanding under the TDH Secured Notes, the Company will pay the TDH Secured Notes holders from the proceeds of the sale (i) all amounts of principal outstanding under the TDH Secured Notes, (ii) such amount of interest which would be due and payable assuming the TDH Secured Notes were held to maturity (minus any amounts of interest previously paid hereunder), and (iii) an additional 10% of the amount of principal outstanding under the TDH Secured Notes within five days of the closing of such sale. In connection with the issuance of the TDH Secured Notes, the Company issued to each TDH Secured Note holder shares of common stock equal to 20% of the principal amount of such holder’s TDH Secured Note, divided by $3.20. Accordingly, an aggregate of 187,500 420,000 On August 6, 2020, the Company entered into debt exchange agreements with certain holders of these 12% TDH Secured Notes pursuant to which an aggregate of 1,739,580 1,101,000 On November 30, 2020, the Company entered into a debt exchange agreement with another holder of these 12% TDH Secured Notes pursuant to which an aggregate of 158,000 99,633 On February 17, 2021, the Company entered into debt exchange agreements with certain holders of these 12% TDH Secured Notes pursuant to which an aggregate of 2,106,825 1,256,722 As of June 30, 2021, the principal balance of these notes was $ 387,220 47,396 12% Senior Secured Convertible Notes (Additional Secured Notes) On March 16, 2020, the Company issued to seven accredited investors (the “Additional Secured Note Lenders”) an aggregate of $ 1,060,000 12 Interest on the Additional Secured Notes accrues on the outstanding principal amount at the rate of 12% per annum. Principal and interest on the Additional Secured Notes are payable monthly, on an amortized basis over 48 months, with the last payment due on March 16, 2024 The Additional Secured Notes are convertible at the option of the holders at 75% of the average sales price of the Company’s common stock over the 60 trading days immediately preceding conversion provided that the conversion price shall not be less than $0.10 per share. In connection with the issuance of the Additional Secured Notes, the Company issued to each Additional Secured Note Lender shares of common stock equal to 20% of the principal amount of such holder’s Additional Secured Note, divided by $3.20. Accordingly, an aggregate of 66,250 148,000 On August 6, 2020, the Company entered into debt exchange agreements with certain holders of these 12% Additional Secured Notes pursuant to which an aggregate of 1,236,350 782,500 On February 17, 2021, the Company entered into a debt exchange agreement with another holder of these 12% Additional Secured Notes pursuant to which an aggregate of 288,350 191,273 As of June 30, 2021, the principal balance of these notes was $ 73,572 9,005 . Future Minimum Principal Payments The remaining principal repayments based upon the maturity dates of the Company’s borrowings for each of the next five years are as follows: Schedule of future debt maturity payments 2021 $ 1,635,342 2022 $ 148,907 2023 $ 167,792 2024 $ 76,047 2025 and thereafter $ –

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	10. STOCKHOLDERS’ EQUITY Preferred Stock The Company is authorized to issue 25,000,000 0.001 Series A Preferred Stock On February 22, 2019, the Company designated 2,000,000 0.001 Each share of Series A Stock is convertible, at any time, into 0.15625 shares of common stock of the Company On each of February 27, 2019 and March 11, 2019, the Company received $ 400,000 400,000 62,500 On April 2, 2019, the Company received $ 125,000 125,000 19,532 As a result of the issuance of the Series A Stock, the Company recorded a beneficial conversion feature and other discounts as a deemed dividend in its condensed consolidated financial statements of $ 740,899 On August 6, 2020, the Company entered into exchange agreements with the holders of 925,000 1,202,500 As of June 30, 2021 and December 31, 2020, the Company had zero 0 Series B Preferred Stock On August 4, 2020, the Company filed with the Secretary of State of the State of Florida a Certificate of Designation of Preferences, Rights and Limitations of Series B Stock designating 10,000,000 The holder may at any time after the 12-month anniversary of the issuance of the shares of Series B Stock convert such shares into common stock at a conversion price equal to the 30-day volume weighted average price (“VWAP”) of a share of common stock for each share of Series B Stock to be converted. In addition, the Company at any time may require conversion of all or any of the Series B Stock then outstanding at a 50% discount to the 30-day VWAP. Each share of Series B Stock entitles the holder to 1.5625 votes for each share of Series B Stock. The consent of the holders of at least two-thirds of the shares of Series B Stock is required for the amendment to any of the terms of the Series B Stock, to create any additional class of stock unless the stock ranks junior to the Series B Stock, to make any distribution or dividend on any securities ranking junior to the Series B Stock, to merge or sell all or substantially all of the assets of the Company or acquire another business or effectuate any liquidation of the Company. Cumulative dividends accrue on each share of Series B Stock at the rate of 8% per annum of the stated value of $1.00 per share and are payable in common stock in arrears quarterly commencing 90 days from issuance. Upon a liquidation, dissolution or winding up of the Company, the holders of the Series B Stock are entitled to $1.00 per share plus all accrued and unpaid dividends. No distribution may be made to holders of shares of capital stock ranking junior to the Series B Stock upon a liquidation until Series B stockholders receive their liquidation preference. The holders of 66 2/3% of the then outstanding shares of Series B Stock, may elect to deem a merger, reorganization or consolidation of the Company into or with another corporation, not affiliated with said majority, or other similar transaction or series of related transactions in which more than 50% of the voting power of the Company is disposed of in exchange for property, rights or securities distributed to holders thereof by the acquiring person, firm or other entity, or the sale of all or substantially all of the assets of the Company. On June 19, 2020, the Company received gross cash proceeds of $ 250,000 250,000 On August 6, 2020, the Company, entered into debt exchange agreements with holders of the Company’s (i) OID Notes in the aggregate amount of $ 411,223 1,101,000 782,500 3,623,884 In addition, on August 6, 2020, the Company entered into exchange agreements (the “Series A Exchange Agreements”) with the holders of 925,000 1,202,500 On September 22, 2020, the Company received gross cash proceeds of $ 233,500 233,500 On November 30, 2020, the Company entered into debt exchange agreements with holders of the Company’s (i) OID Notes in the aggregate amount of $ 111,250 99,633 316,000 On February 17, 2021, the Company entered into debt exchange agreements with holders of three of the Company’s convertible promissory notes in the aggregate amount of $ 1,700,905 2,564,175 On February 17, 2021, the Company entered into subscription agreements with two accredited investors, pursuant to which the Company sold the investors an aggregate of 300,000 300,000 On March 31, 2021, the Company entered into subscription agreements with two accredited investors, pursuant to which the Company sold the investors an aggregate of 650,000 650,000 On March 31, 2021, the Company issued 75,000 $75,000 On May 20, 2021, the Company entered into exchange agreements with all of the holders of Series B Stock (the “Series B Holders”), pursuant to which the Series B Holders agreed to exchange all of the issued and outstanding shares of Series B Stock for shares of the Company’s newly-designated Series C Stock, on a one for one basis. As a result of the exchange, all 9,215,059 9,215,059 As of June 30, 2021 and December 31, 2020, the Company had 0 5,625,884 Series C Preferred Stock On May 20, 2021, the Company filed with the Secretary of State of the State of Florida a Certificate of Designation of Preferences, Rights and Limitations of Series C Stock designating 10,000,000 The holder may, at any time after the 6-month anniversary of the issuance of the shares of Series C Preferred Stock, convert such shares into common stock at a conversion rate of $1.92 per share. In addition, the Company may, at any time after the issuance of the shares, convert any or all of the outstanding shares of Series C Preferred Stock at a conversion rate of $1.92 per share Each share of Series C Stock entitles the holder to 1.5625 votes for each share of Series C Stock. The consent of the holders of at least two-thirds of the shares of Series C Stock is required for the amendment to any of the terms of the Series C Stock, to create any additional class of stock unless the stock ranks junior to the Series C Stock, to make any distribution or dividend on any securities ranking junior to the Series C Stock, to merge or sell all or substantially all of the assets of the Company or acquire another business or effectuate any liquidation of the Company. Cumulative dividends accrue on each share of Series C Stock at the rate of 8% per annum of the stated value of $1.00 per share and are payable in common stock in arrears quarterly commencing 90 days from issuance. Upon a liquidation, dissolution or winding up of the Company, the holders of the Series C Stock are entitled to $1.00 per share plus all accrued and unpaid dividends. No distribution may be made to holders of shares of capital stock ranking junior to the Series C Stock upon a liquidation until Series C stockholders receive their liquidation preference. The holders of 66 2/3% of the then outstanding shares of Series C Stock, may elect to deem a merger, reorganization or consolidation of the Company into or with another corporation, not affiliated with said majority, or other similar transaction or series of related transactions in which more than 50% of the voting power of the Company is disposed of in exchange for property, rights or securities distributed to holders thereof by the acquiring person, firm or other entity, or the sale of all or substantially all of the assets of the Company. On May 20, 2021, the Company entered into exchange agreements with all of the holders of Series B Stock (the “Series B Holders”), pursuant to which the Series B Holders agreed to exchange all of the issued and outstanding shares of Series B Stock for shares of Series C Stock, on a one for one basis. As a result of the exchange, all 9,215,059 issued and outstanding shares of Series B Stock was exchanged for 9,215,059 shares of the Company’s Series C Stock, and all of the exchanged shares of Series B Stock were cancelled. On June 11, 2021, the Company entered into subscription agreements with an accredited investor, pursuant to which the Company sold the investor an aggregate of 100,000 100,000 As of June 30, 2021 and December 31, 2020, the Company had 9,315,059 0 Common Stock The Company is authorized to issue 500,000,000 0.001 Reverse Stock Split On April 7, 2021, the board of directors of the Company approved, and on April 8, 2021, the Company’s shareholders approved, an increase to the range of the ratio for a reverse stock split to a ratio of no less than 1-for-2 and no more than 1-for-50. On May 6, 2021, the board fixed the ratio for a reverse stock split at 1-for-32 Registered Offering On June 21, 2021, the Company sold an aggregate of 2,409,639 units (Units”), at a price to the public of $4.15 per Unit (the “Offering”), each Unit consisting of one share (the “Shares”) of the Company’s common stock and a warrant to purchase one share of common stock at an exercise price of $4.565 per share (the “Warrants”), pursuant to a underwriting agreement, dated as of June 16, 2021 (the “Underwriting Agreement”), between the Company and EF Hutton, division of Benchmark Investments, LLC, as representative (“EF Hutton”) of the several underwriters named in the Underwriting Agreement. In addition, pursuant to the Underwriting Agreement, the Company granted EF Hutton a 45-day option (the “Over-Allotment Option”) to purchase up to 361,445 additional Units of Shares and Warrants, to cover over-allotments in connection with the Offering, which EF Hutton exercised with respect to Warrants exercisable for up to an additional 361,445 shares of Common Stock on the Closing Date. The Company received gross proceeds of approximately $10,000,000, before deducting underwriting discounts and commissions and other offering expenses. Common Stock Issued as Compensation to Employees, Officers and/or Directors During the six months ended June 30, 2020, the Company issued 13,125 35,600 Common Stock Issued in Exchange for Consulting, Professional and Other Services During the six months ended June 30, 2021, the Company issued 63,871 256,361 During the six months ended June 30, 2020, the Company issued 137,612 382,205 Common Stock Issued in lieu of Cash for Loans Payable and Other Accrued Obligations During the six months ended June 30, 2020, the Company issued 15,625 50,000 Common Stock Issued in Connection with the Conversion of Convertible Note Principal and Accrued Interest During the six months ended June 30 2020, the Company issued 1,081,561 1,102,905 During the six months ended June 30 2020, the Company issued 15,894 30,000 Common Stock Issued in Connection with the Issuance of Convertible Promissory Notes During the six months ended June 30, 2021, the Company issued 13,282 29,750 During the six months ended June 30, 2020, the Company issued 339,678 736,014 Stock Purchase Warrants Stock purchase warrants are accounted for as equity in accordance with ASC 480, Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock, Distinguishing Liabilities from Equity The following table reflects all outstanding and exercisable warrants at June 30, 2021 and December 31, 2020. All warrants are exercisable for a period of three to five years from the date of issuance: Schedule of warrants Number of Warrants Outstanding Weighted Average Exercise Price Weighted Average Contractual Life (Yrs.) Balance January 1, 2020 177,028 $ 8.91 1.79 Warrants issued 52,600 $ 2.08 Warrants exercised – $ – Warrants forfeited – $ – December 31, 2020 229,628 $ 7.34 1.66 Warrants issued 3,428,226 $ 4.14 Warrants exercised (117,188 ) $ – Warrants forfeited (4,307 ) $ – Balance June 30, 2021 3,536,359 $ 4.39 1.97 On June 24, 2021, the Company issued 105,648 117,188 Stock Options The following table represents all outstanding and exercisable stock options as of June 30, 2021. Schedule of options Year Issued Options Options Options Vested Strike Price Weighted Average Remaining Life (Yrs.) 2013 241,730 (26,063 ) 217,542 217,542 $ 7.68 2.22 2016 169,406 (169,406 ) – – $ – – 2018 1,875 – 1,875 1,875 $ 24.96 1.84 Total 413,011 (195,469 ) 217,542 217,542 $ 7.83 2.19 During the three months ended June 30, 2021 and 2020, the Company did not record any stock-based compensation expense related to stock options.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	11. COMMITMENTS AND CONTINGENCIES None.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	12. SUBSEQUENT EVENTS In accordance with FASB ASC 855-10, Subsequent Events On July 14, 2021, the Company issued 274,427 shares of common stock to Auctus upon the conversion of $500,000 in note principal and $26,900 in accrued interest and conversion fees. On July 15, 2021, EF Hutton exercised in full the Over-Allotment Option with respect to all 361,445 additional Shares for total gross proceeds to the Company of approximately $1,500,000, before deducting underwriting discounts and commissions and other offering expenses. On July 26, 2021, Melvin Leiner resigned as Chief Financial Officer, Secretary and Treasurer of the Company. Mr. Leiner remains the Company’s Executive Vice President and Chief Operating Officer, and a director. On July 26, 2021, upon Mr. Leiner’s resignation, Jason Williams was appointed the Company’s Chief Financial Officer, Secretary and Treasurer. On July 29, 2021, the Company entered into a membership interest purchase agreement (the “Purchase Agreement”) with Curiosity Ink Media LLC, a Delaware limited liability company (“Curiosity”), and the holders of all of Curiosity’s outstanding membership interests (the “Sellers”), for the purchase of 80% of Curiosity’s outstanding membership interests (the “Purchased Interests”) from the Sellers (the “Acquisition”). On August 19, 2021, pursuant to the terms of the Purchase Agreement, the Company consummated the Acquisition and acquired the Purchased Interests in consideration for the issuance to the Sellers of an aggregate of 1,771,883 shares of the Company’s common stock to the Sellers, pro rata to their membership interests immediately prior to the closing of the Acquisition. The shares were valued at $2.82 per share which represents to the 20-day volume-weighted average price of the Company’s common stock on August 19, 2021. Pursuant to the Purchase Agreement, the Company also paid $400,000 and issued an 8% eighteen-month convertible promissory note in the principal amount $278,000 (the “Note”) to pay-down and refinance certain outstanding loans and advances previously made to Curiosity by Russell Hicks and Brett Watts. The Note is convertible into shares of common stock of the Company at a conversion price of $3.28 per share but may not be converted if, after giving effect to such conversion, the noteholder and its affiliates would beneficially own in excess of 9.99% of the Company’s outstanding common stock. The Note may be prepaid at any time, in whole or in part. The Note is subordinate to the Company’s senior indebtedness (as defined in the Note). On August 18, 2021, the Company paid the TDH Secured Note Lenders an aggregate of $834,759.77, representing all remaining amounts due and payable under the TDH Secured Notes. Upon receipt of such payment by the TDH Secured Note Lenders, the pledged shares of TDH and its subsidiary, Top Draw Animation Hong Kong Limited were released from escrow, and the TDH Secured Note Lenders had no further security interest in the assets of the Company or its subsidiaries.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Impact of COVID-19	Impact of COVID-19 On January 30, 2020, the World Health Organization announced a global health emergency because of the spread of a new strain of the novel coronavirus (“COVID-19”). On March 11, 2020, the World Health Organization declared the outbreak of COVID-19, a global pandemic. COVID-19 has and continues to significantly affect the United States and global economies. The Company has experienced significant disruptions to its business and operations due to circumstances related to COVID-19, and delays caused government-imposed quarantines, office closings and travel restrictions, which affect both the Company’s and its service providers. The Company has significant operations in Manila, Philippines, which was locked down by the government on March 12, 2020 due to concerns related to the spread of COVID-19. As a result of the Philippines government’s call to contain COVID-19, the Company’s animation studio, located in Manila, Philippines, which accounts for approximately 90% of the Company’s total revenues on a consolidated basis, has been mostly closed. In response to the outbreak and business disruption, the Company has instituted employee safety protocols to contain the spread, including domestic and international travel restrictions, work-from-home practices, extensive cleaning protocols, social distancing and various temporary closures of its administrative offices and production studio. The Company has implemented a range of actions aimed at temporarily reducing costs and preserving liquidity. The outbreak has and may continue to spread, which could materially impact the Company’s business. The full extent of potential impacts on the Company’s business, financing activities and the global economy will depend on future developments, which cannot be predicted due to the uncertain nature of the continued COVID-19 pandemic, government mandated shut downs, and its adverse effects, including new information which may emerge concerning the severity of COVID-19 and the actions to contain COVID-19 or treat its impact, among others. These effects could have a material adverse impact on the Company’s business, operations, financial condition and results of operations.
Management’s Representation of Interim Financial Statements	Management’s Representation of Interim Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company uses the same accounting policies in preparing quarterly and annual financial statements. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These condensed consolidated financial statements include all of the adjustments, which in the opinion of management are necessary to a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto at December 31, 2020, as presented in the Company’s Annual Report on Form 10-K filed on April 13, 2021 with the SEC.
Basis of Presentation	Basis of Presentation The condensed consolidated financial statements of the Company have been prepared in accordance with GAAP and are expressed in United States dollars. For the three and six months ended June 30, 2021, the condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Grom Social, TD Holdings, GES, and GNS. All intercompany accounts and transactions are eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and 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. The most significant estimates relate to revenue recognition, valuation of accounts receivable and inventories, purchase price allocation of acquired businesses, impairment of long-lived assets and goodwill, valuation of financial instruments, income taxes, and contingencies. The Company bases its estimates on historical experience, known or expected trends and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
Revenue Recognition	Revenue Recognition The Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) Other Assets and Deferred Costs – Contracts with Customers
Animation Revenue	Animation Revenue For the six months ended June 30, 2021 and 2020, the Company recorded a total of $2,990,213 and $2,687,614, respectively, of animation revenue from contracts with customers. Animation revenue is primarily generated from contracts with customers for preproduction and production services related to the development of animated movies and television series. Preproduction activities include producing storyboards, location design, model and props design, background color and color styling. Production focuses on library creation, digital asset management, background layout scene assembly, posing, animation and aftereffects. The Company provides services under fixed-price contracts. Under fixed-price contracts, the Company agrees to perform the specified work for a pre-determined price. To the extent actual costs vary from estimated costs, the Company’s profit may increase, decrease, or result in a loss. The Company identifies a contract under ASC 606 once (i) it is approved by all parties, (ii) the rights of the parties are identified, (iii) the payment terms are identified, (iv) the contract has commercial substance, and (v) collectability of consideration is probable. The Company evaluates the services promised in each contract at inception to determine whether the contract should be accounted for as having one or more performance obligations. The services in the Company’s contracts are distinct from one another as the referring parties typically can direct all, limited, or single portions of the various preproduction and production activities required to create and design and entire episode to us and we therefore have a history of developing standalone selling prices for all of these distinct components. Accordingly, our contracts are typically accounted for as containing multiple performance obligations. The Company determines the transaction price for each contract based on the consideration it expects to receive for the distinct services being provided under the contract. The Company recognizes revenue as performance obligations are satisfied and the customer obtains control of the services. In determining when performance obligations are satisfied, the Company considers factors such as contract terms, payment terms and whether there is an alternative future use of the product or service. Substantially all of the Company’s revenue is recognized over time as it performs under the contract due to the contractual terms present in each contract which irrevocably transfer control of the work product to the customer as the services are performed. For performance obligations recognized over time, revenue is recognized based on the extent of progress made towards completion of the performance obligation. The Company uses the percentage-of-completion cost-to-cost measure of progress because it best depicts the transfer of control to the customer as the Company incurs costs against its contracts. Under the percentage-of-completion cost-to-cost measure of progress, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs to complete the performance obligation. The percentage-of-completion cost-to-cost method requires management to make estimates and assumptions that affect the reported amounts of contract assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to the total estimated amount of costs that will be incurred for a project or job.
Web Filtering Revenue	Web Filtering Revenue For the six months ended June 30, 2021 and 2020, the Company recorded a total of $ 272,748 349,998 Web filtering revenue from subscription sales is recognized on a pro-rata basis over the subscription period. Typically, a subscriber purchases computer hardware and a software and support service license for a period of use between one year to five years. The subscriber is billed in full at the time of the sale. The Company immediately recognizes revenue attributable to the computer hardware as it is non-refundable and control passes to the customer. The advanced billing component for software and service is initially recorded as deferred revenue and subsequently recognized as revenue on a straight-line basis over the subscription period.
Contract Assets and Liabilities	Contract Assets and Liabilities Animation revenue contracts vary with movie contracts typically allowing for progress billings over the contract term while other episodic development activities are typically billable upon delivery of the performance obligation for an episode. These episodic activities typically create unbilled contract assets between episode delivery dates while movies can create contract assets or liabilities based on the progress of activities versus the arranged billing schedule. Revenues from web filtering contracts are all billed in advance and therefore represent contract liabilities until fully recognized on a ratable basis over the contract life. The following table depicts the composition of our contract assets and liabilities as of June 30, 2021 and December 31, 2020: Schedule of contract assets and liabilities June 30, 2021 December 31, 2020 Animation contract assets $ 694,596 $ 525,709 Web filtering contract assets 3,388 54,886 Other contract assets 7,337 7,337 Total contract assets $ 705,321 $ 587,932 Animation contract liabilities $ 153,662 $ 410,709 Web filtering contract liabilities 472,016 544,844 Other contract liabilities 11,500 11,500 Total contract liabilities $ 637,178 $ 967,053
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations except as noted below: In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Simplifying the Test for Goodwill Impairment On November 15, 2019, the FASB issued ASU 2019-10, which (1) provides a framework to stagger effective dates for future major accounting standards and (2) amends the effective dates for certain major new accounting standards to give implementation relief to certain types of entities. Specifically, ASU 2019-10 amends the effective date for ASU 2017-04 to fiscal years beginning after December 15, 2022, and interim periods therein. Early adoption continues to be permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company does not anticipate the adoption of ASU 2017-04 will have a material impact on its financial statements for both annual and interim reporting periods. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) In February 2020, the FASB issued ASU 2020-02, Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases (Topic 842) In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Schedule of contract assets and liabilities	Schedule of contract assets and liabilities June 30, 2021 December 31, 2020 Animation contract assets $ 694,596 $ 525,709 Web filtering contract assets 3,388 54,886 Other contract assets 7,337 7,337 Total contract assets $ 705,321 $ 587,932 Animation contract liabilities $ 153,662 $ 410,709 Web filtering contract liabilities 472,016 544,844 Other contract liabilities 11,500 11,500 Total contract liabilities $ 637,178 $ 967,053

ACCOUNTS RECEIVABLE, NET (Table

ACCOUNTS RECEIVABLE, NET (Tables)	6 Months Ended
	Jun. 30, 2021
Receivables [Abstract]
Schedule of accounts receivable	Schedule of accounts receivable June 30, 2021 December 31, 2020 Billed accounts receivable $ 553,265 $ 443,806 Unbilled accounts receivable 195,959 188,029 Allowance for doubtful accounts (43,903 ) (43,903 ) Total accounts receivable, net $ 705,321 $ 587,932

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment June 30, 2021 December 31, 2020 Cost Accumulated Depreciation Net Book Value Cost Accumulated Depreciation Net Book Value Capital assets subject to depreciation: Computers, software and office equipment $ 2,796,301 $ (2,393,694 ) $ 402,607 $ 2,800,872 $ (2,257,797 ) $ 543,075 Machinery and equipment 192,812 (161,430 ) 31,382 192,988 (152,149 ) 40,839 Vehicles 163,266 (120,839 ) 42,427 163,525 (106,826 ) 56,699 Furniture and fixtures 422,522 (376,188 ) 46,334 422,234 (364,655 ) 57,579 Leasehold improvements 1,140,927 (953,349 ) 187,578 1,143,704 (903,381 ) 240,323 Total fixed assets 4,715,828 (4,005,500 ) 710,328 4,723,323 (3,784,808 ) 938,515 Capital assets not subject to depreciation: Construction in progress 26,530 – 26,530 26,594 – 26,594 Total fixed assets $ 4,742,358 $ (4,005,500 ) $ 736,858 $ 4,749,917 $ (3,784,808 ) $ 965,109

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	Schedule of Future Minimum Rental Payments for Operating Leases 2021 $ 152,163 2022 302,781 2023 25,990 Total $ 480,934
Schedule of operating right-of-use assets	Schedule of operating right-of-use assets Three Months Ended Cash paid for operating lease liabilities $ 185,329 Weighted-average remaining lease term 2.0 Weighted-average discount rate 10% Minimum future lease payments $ 546,544
Schedule of amortization of lease liabilities	Schedule of amortization of lease liabilities 2021 $ 182,307 2022 $ 335,659 2023 $ 28,588

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets June 30, 2021 December 31, 2020 Amortization Period (Years) Gross Carrying Amount Accumulated Amortization Net Book Value Gross Carrying Amount Accumulated Amortization Net Book Value Intangible assets subject to amortization: Customer relationships 10.00 $ 1,600,286 $ (796,443 ) $ 803,843 $ 1,600,286 $ (716,429 ) $ 883,857 Web filtering software 5.00   1,134,435 (1,020,992 ) 113,444 1,134,435 (907,548 ) 226,887 Subtotal – 2,734,721 (1,817,434 ) 917,287 2,734,721 (1,623,977 ) 1,110,744 Intangible assets not subject to amortization: Trade names – 4,455,595 – 4,455,595 4,455,595 – 4,455,595 Total intangible assets – $ 7,190,316 $ (1,817,434 ) $ 5,372,882 $ 7,190,316 $ (1,623,977 ) $ 5,566,339
Schedule of amortization	Schedule of amortization 2021 $ 193,458 2022 160,029 2023 160,029 2024 160,029 2025 160,029 Thereafter 83,712 Future amortization total $ 917,287

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
Accrued Liabilities	Accrued Liabilities June 30, 2021 December 31, 2020 Executive and employee compensation $ 1,695,020 $ 1,642,959 Interest on convertible notes and promissory notes 107,391 135,980 Other accrued expenses and liabilities 37,633 15,293 Total accrued liabilities $ 1,840,043 $ 1,794,232

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Schedule of convertible debt	Schedule of convertible debt June 30, 2021 December 31, 8% - 12% Convertible Promissory Notes (Bridge Notes) $ 621,200 $ 373,587 10% Unsecured Convertible Redeemable Notes – Variable Conversion Price – 265,000 10% Secured Convertible Notes with Original Issuance Discounts (OID Notes) 153,250 153,250 12% Senior Secured Convertible Notes (Newbridge) – 52,572 12% Senior Secured Convertible Notes (Original TDH Notes) 792,846 882,175 12% Senior Secured Convertible Notes (TDH Secured Notes) 387,220 1,645,393 12% Senior Secured Convertible Notes (Additional Secured Notes) 73,572 260,315 Loan discounts (380,035 ) (385,266 ) Total convertible notes, net 1,648,053 3,247,026 Less: current portion of convertible notes, net (1,396,379 ) (2,349,677 ) Convertible notes, net $ 251,674 $ 897,349
Schedule of future debt maturity payments	Schedule of future debt maturity payments 2021 $ 1,635,342 2022 $ 148,907 2023 $ 167,792 2024 $ 76,047 2025 and thereafter $ –

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Schedule of warrants	Schedule of warrants Number of Warrants Outstanding Weighted Average Exercise Price Weighted Average Contractual Life (Yrs.) Balance January 1, 2020 177,028 $ 8.91 1.79 Warrants issued 52,600 $ 2.08 Warrants exercised – $ – Warrants forfeited – $ – December 31, 2020 229,628 $ 7.34 1.66 Warrants issued 3,428,226 $ 4.14 Warrants exercised (117,188 ) $ – Warrants forfeited (4,307 ) $ – Balance June 30, 2021 3,536,359 $ 4.39 1.97
Schedule of options	Schedule of options Year Issued Options Options Options Vested Strike Price Weighted Average Remaining Life (Yrs.) 2013 241,730 (26,063 ) 217,542 217,542 $ 7.68 2.22 2016 169,406 (169,406 ) – – $ – – 2018 1,875 – 1,875 1,875 $ 24.96 1.84 Total 413,011 (195,469 ) 217,542 217,542 $ 7.83 2.19

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Contract assets	$ 705,321	$ 587,932
Contract liabilities	637,178	967,053
Animation Contracts [Member]
Contract assets	694,596	525,709
Contract liabilities	153,662	410,709
Web Filtering Contract [Member]
Contract assets	3,388	54,886
Contract liabilities	472,016	544,844
Other Contracts [Member]
Contract assets	7,337	7,337
Contract liabilities	$ 11,500	$ 11,500

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Product Information [Line Items]
Revenue	$ 1,388,551	$ 1,746,979	$ 3,263,835	$ 3,039,218
Web Filtering Revenue [Member]
Product Information [Line Items]
Revenue			$ 272,748	$ 349,998

ACCOUNTS RECEIVABLE, NET (Detai

ACCOUNTS RECEIVABLE, NET (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Receivables [Abstract]
Billed accounts receivable	$ 553,265	$ 443,806
Unbilled accounts receivable	195,959	188,029
Allowance for doubtful accounts	(43,903)	(43,903)
Total accounts receivable, net	$ 705,321	$ 587,932

ACCOUNTS RECEIVABLE, NET (Det_2

ACCOUNTS RECEIVABLE, NET (Details Narrative) - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue Benchmark [Member] | Four Customers [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Concentration percentage	76.50%
Revenue Benchmark [Member] | Three Customers [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Concentration percentage		68.50%
Accounts Receivable [Member] | Four Customers [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Concentration percentage	82.50%
Accounts Receivable [Member] | One Customer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Concentration percentage		29.90%

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,742,358	$ 4,749,917
Accumulated depreciation	(4,005,500)	(3,784,808)
Property and equipment, net	736,858	965,109
Accumulated depreciation	4,005,500	3,784,808
Computers Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,796,301	2,800,872
Accumulated depreciation	(2,393,694)	(2,257,797)
Property and equipment, net	402,607	543,075
Accumulated depreciation	2,393,694	2,257,797
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	192,812	192,988
Accumulated depreciation	(161,430)	(152,149)
Property and equipment, net	31,382	40,839
Accumulated depreciation	161,430	152,149
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	163,266	163,525
Accumulated depreciation	(120,839)	(106,826)
Property and equipment, net	42,427	56,699
Accumulated depreciation	120,839	106,826
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	422,522	422,234
Accumulated depreciation	(376,188)	(364,655)
Property and equipment, net	46,334	57,579
Accumulated depreciation	376,188	364,655
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,140,927	1,143,704
Accumulated depreciation	(953,349)	(903,381)
Property and equipment, net	187,578	240,323
Accumulated depreciation	953,349	903,381
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	26,530	26,594
Accumulated depreciation
Property and equipment, net	26,530	26,594
Accumulated depreciation

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 230,040	$ 195,741

LEASES (Details - Amortization

LEASES (Details - Amortization of lease liabilities)	Dec. 31, 2020USD ($)
Leases [Abstract]
2021	$ 152,163
2022	302,781
2023	25,990
Total	$ 480,934

LEASES (Details - Operating rig

LEASES (Details - Operating right-of-use assets and related lease liabilities)	6 Months Ended
	Jun. 30, 2021USD ($)
Leases [Abstract]
Cash paid for operating lease liabilities	$ 185,329
Weighted-average remaining lease term (in years)	2 years
Weighted-average discount rate	10.00%
Minimum future lease payments	$ 546,544

LEASES (Details - Future minimu

LEASES (Details - Future minimum payment obligations)	Jun. 30, 2021USD ($)
Leases [Abstract]
2021	$ 182,307
2022	335,659
2023	$ 28,588

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Leases [Abstract]
Righ-of-use asset	$ 453,920	$ 602,775
Operating lease liability current	303,554	304,326
Operating lease liability noncurrent	177,380	$ 328,772
Lease costs	$ 181,987

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details - Intangibles) - USD ($)	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Finite intangible assets, gross	$ 2,734,721	$ 2,734,721
Accumulated amortization	(1,817,434)	(1,623,977)
Finite intangible assets, net	917,287	1,110,744
Total intangible assets, gross	7,190,316	7,190,316
Total intangible assets	5,372,882	5,566,339
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Indefinite lived intangible asset	$ 4,455,595	4,455,595
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	10 years
Finite intangible assets, gross	$ 1,600,286	1,600,286
Accumulated amortization	(796,443)	(716,429)
Finite intangible assets, net	$ 803,843	883,857
Net Spective Webfiltering Software [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	5 years
Finite intangible assets, gross	$ 1,134,435	1,134,435
Accumulated amortization	(1,020,992)	(907,548)
Finite intangible assets, net	$ 113,444	$ 226,887

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS (Details - Amortization schedule) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
2021	$ 193,458
2022	160,029
2023	160,029
2024	160,029
2025	160,029
Thereafter	83,712
Future amortization total	$ 917,287	$ 1,110,744

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 8,380,504		$ 8,380,504
Intangible amortization expense	$ 193,458	$ 193,458

ACCRUED LIABILITIES (Details)

ACCRUED LIABILITIES (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Executive and employee compensation	$ 1,695,020	$ 1,642,959
Interest on convertible notes and promissory notes	107,391	135,980
Other accrued expenses and liabilities	37,633	15,293
Total accrued liabilities	$ 1,840,043	$ 1,794,232

RELATED PARTY TRANSACTIONS AN_2

RELATED PARTY TRANSACTIONS AND PAYABLES (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Mar. 16, 2020	Jun. 30, 2021	Jul. 02, 2016	Dec. 31, 2020	Jul. 11, 2018
Related Party Transaction [Line Items]
Accounts payable, related parties		$ 92,494		$ 143,741
T D Holdings [Member]
Related Party Transaction [Line Items]
Debt instrument, principal amount			$ 2,000,000
Debt instrument, maturity date	Jun. 30, 2021		Apr. 1, 2020
Repayment of note	$ 1,500,000
Debt interest rate	12.00%
Loan payable		396,423
Stella Dearing [Member]
Related Party Transaction [Line Items]
Wages and salaries		$ 83,000
Rutherford [Member]
Related Party Transaction [Line Items]
Debt interest rate					10.00%
Accounts payable, related parties					$ 50,000

CONVERTIBLE NOTES (Details - Co

CONVERTIBLE NOTES (Details - Convertible debentures) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Less: current portion of convertible notes, net	$ (1,396,379)	$ (2,349,677)
Convertible notes, net	251,674	897,349
Convertible Debentures [Member]
Debt Instrument [Line Items]
Loan discounts	(380,035)	(385,266)
Total convertible notes, net	1,648,053	3,247,026
Less: current portion of convertible notes, net	(1,396,379)	(2,349,677)
Convertible notes, net	251,674	897,349
Convertible Debentures [Member] | Convertible Promissory Notes Bridge Notes [Member]
Debt Instrument [Line Items]
Convertible debt, gross	621,200	373,587
Convertible Debentures [Member] | Unsecured Convertible Redeemable Notes Variable Conversion Price [Member]
Debt Instrument [Line Items]
Convertible debt, gross		265,000
Convertible Debentures [Member] | Secured Convertible Notes O I D [Member]
Debt Instrument [Line Items]
Convertible debt, gross	153,250	153,250
Convertible Debentures [Member] | Senior Secured Convertible Newbridge [Member]
Debt Instrument [Line Items]
Convertible debt, gross		52,572
Convertible Debentures [Member] | Senior Secured Convertible Original T D H Notes [Member]
Debt Instrument [Line Items]
Convertible debt, gross	792,846	882,175
Convertible Debentures [Member] | Senior Secured Convertible T D H Notes [Member]
Debt Instrument [Line Items]
Convertible debt, gross	387,220	1,645,393
Convertible Debentures [Member] | Senior Secured Convertible Additional Secured Notes [Member]
Debt Instrument [Line Items]
Convertible debt, gross	$ 73,572	$ 260,315

CONVERTIBLE NOTES (Details - De

CONVERTIBLE NOTES (Details - Debt maturities)	Jun. 30, 2021USD ($)
Debt Disclosure [Abstract]
2021	$ 1,635,342
2022	148,907
2023	167,792
2024	76,047
2025 and thereafter	$ 0

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative) - USD ($)	Apr. 14, 2021	Mar. 11, 2021	Aug. 06, 2020	Mar. 02, 2020	Jan. 15, 2019	Jan. 03, 2018	Jun. 28, 2021	Jun. 21, 2021	Jun. 17, 2021	Jun. 17, 2021	Jun. 02, 2021	May 19, 2021	Apr. 16, 2021	Feb. 17, 2021	Dec. 17, 2020	Nov. 30, 2020	Nov. 20, 2020	Mar. 16, 2020	Feb. 17, 2021	Jun. 30, 2021	Jun. 30, 2020	Mar. 16, 2020	Jun. 30, 2021	Jun. 30, 2020	Aug. 06, 2020	Nov. 30, 2020	Dec. 31, 2018	Dec. 31, 2017	Feb. 09, 2021	Dec. 31, 2020	Dec. 31, 2019	Nov. 30, 2018	Jun. 20, 2016
Debt Instrument [Line Items]
Warrant exericse price																				$ 4.39			$ 4.39							$ 7.34	$ 8.91
Proceeds from convertible debt																							$ 908,500	$ 3,655,000
Gain (loss) on extinguishment of debt																				$ 0	$ 0		(947,179)	0
Ema Note [Member]
Debt Instrument [Line Items]
Principal balance																				121,200			121,200
Unamortized discount																				31,968			31,968
Quick Note [Member]
Debt Instrument [Line Items]
Principal balance																				0			0
Note Holder [Member]
Debt Instrument [Line Items]
Accrued interest								$ 65,313
Auctus Note [Member]
Debt Instrument [Line Items]
Principal balance																				500,000			500,000
Unamortized discount																				291,666			291,666
First Fire Note [Member]
Debt Instrument [Line Items]
Principal balance																				0			0
Labrys Note [Member]
Debt Instrument [Line Items]
Principal balance																				0			0
Secured 10 Conv Notes [Member] | Notes 2017 [Member]
Debt Instrument [Line Items]
Convertible debt, gross																				0			0
Conversion price																												$ 24.96
Unamortized discount																				0			0					$ 60,122
Proceeds from convertible debt																												$ 601,223
Stock issued as inducement to lend, shares																												4,698
Stock issued as inducement to lend, value																												$ 78,321
Secured 10 Conv Notes [Member] | Notes 2018 [Member]
Debt Instrument [Line Items]
Convertible debt, gross																				97,250			97,250
Conversion price																											$ 24.96
Unamortized discount																											$ 131,348
Proceeds from convertible debt																											$ 1,313,485
Debt interest rate																											10.00%
Stock issued as inducement to lend, shares																											10,262
Stock issued as inducement to lend, value																											$ 198,259
Secured 10 Conv Notes [Member] | Notes 20182 [Member]
Debt Instrument [Line Items]
Convertible debt, gross																				56,000			56,000
Conversion price																											$ 16
Unamortized discount																											$ 71,200
Proceeds from convertible debt																											$ 356,000
Debt interest rate																											10.00%
Stock issued as inducement to lend, shares																											6,344
Stock issued as inducement to lend, value																											$ 62,269
Secured 10 Conv Notes [Member] | Series B Preferred Stock [Member] | Notes 2017 [Member]
Debt Instrument [Line Items]
Debt converted, shares issued			331,954													158,000
Debt converted, amount converted			$ 211,223													$ 111,250
Secured 10 Conv Notes [Member] | Series B Preferred Stock [Member] | Notes 2018 [Member]
Debt Instrument [Line Items]
Debt converted, shares issued																									316,000
Debt converted, amount converted																									$ 200,000
Secured 12 Conv Notes [Member] | Newbridge Offering [Member]
Debt Instrument [Line Items]
Convertible debt, gross																																$ 552,000
Debt interest rate																																12.00%
Secured 12 Conv Notes [Member] | Original Tdh Notes [Member]
Debt Instrument [Line Items]
Convertible debt, gross																																	$ 4,000,000
Debt interest rate																																	5.00%
Secured 12 Conv Notes [Member] | Orginal T D H Secured Notes [Member]
Debt Instrument [Line Items]
Convertible debt, gross																		$ 3,000,000				$ 3,000,000
Secured 12 Conv Notes [Member] | T D H Secured Notes [Member]
Debt Instrument [Line Items]
Convertible debt, gross																				387,220			387,220
Unamortized discount																				47,396			47,396
Debt maturity date																						Mar. 16, 2024
Stock issued with debt, shares																						187,500
Stock issued with debt, value																						$ 420,000
Secured 12 Conv Notes [Member] | Additional Secured Notes [Member]
Debt Instrument [Line Items]
Convertible debt, gross																		$ 1,060,000		73,572		$ 1,060,000	73,572
Unamortized discount																				9,005			9,005
Debt interest rate																		12.00%				12.00%
Debt maturity date																						Mar. 16, 2024
Stock issued with debt, shares																						66,250
Stock issued with debt, value																						$ 148,000
Secured 12 Conv Notes [Member] | Series B Preferred Stock [Member] | T D H Secured Notes [Member]
Debt Instrument [Line Items]
Debt converted, shares issued																			2,106,825						1,739,580	158,000
Debt converted, amount converted			$ 1,101,000													99,633			$ 1,256,722
Secured 12 Conv Notes [Member] | Series B Preferred Stock [Member] | Additional Secured Notes [Member]
Debt Instrument [Line Items]
Debt converted, shares issued																									1,236,350
Debt converted, amount converted																									$ 782,500
Stock issued with debt, shares																			288,350
Stock issued with debt, value																			$ 191,273
Secured 12 Conv Notes [Member] | First Amendment [Member] | Original Tdh Notes [Member]
Debt Instrument [Line Items]
Debt interest rate						10.00%
Debt maturity date						Jul. 1, 2019
Stock issued as inducement to lend, shares						25,000
Stock issued as inducement to lend, value						$ 480,000
Secured 12 Conv Notes [Member] | Second Amendment [Member] | Original Tdh Notes [Member]
Debt Instrument [Line Items]
Debt maturity date					Apr. 2, 2020
Stock issued as inducement to lend, shares					25,000
Stock issued as inducement to lend, value					$ 220,000
Gain (loss) on extinguishment of debt																								$ 363,468
Secured 12 Conv Notes [Member] | Third Amendment [Member] | Original Tdh Notes [Member]
Debt Instrument [Line Items]
Convertible debt, gross																		$ 1,000,000		792,846		1,000,000	792,846
Accrued interest																		$ 361,767				$ 361,767
Debt interest rate																		12.00%				12.00%
Debt maturity date																						Jun. 30, 2021
Unsecured Convertible Redeemables Note [Member]
Debt Instrument [Line Items]
Convertible debt, gross																				0			0
T D H Secured Notes [Member]
Debt Instrument [Line Items]
Proceeds from convertible debt																		$ 3,000,000
EMA Financial LLC [Member] | Securities Purchase Agreement [Member] | Ema Note [Member]
Debt Instrument [Line Items]
Convertible debt, gross																260,000										$ 260,000
Investment																$ 234,000										$ 234,000
Conversion price														$ 1.28		$ 1.92			$ 1.28							$ 1.92
Number of securities called by each warrant												38,855		81,250					81,250
Warrant exericse price												$ 1.92		$ 1.60					$ 1.60
Interest rate												12.00%
Note Holder [Member]
Debt Instrument [Line Items]
Debt converted, shares issued							269,061	290,000	100,000		10,000
Debt converted, amount converted							$ 86,100	$ 27,487		$ 127,000	$ 11,800
Finance Charges									$ 1,000		$ 1,000
Quick Capital L L C [Member] | Note Purchase Agreement [Member] | Quick Note [Member]
Debt Instrument [Line Items]
Convertible debt, gross															$ 113,587
Warrant term															3 years
Number of securities called by each warrant															36,975
Warrant exericse price															$ 1.60
Proceeds from convertible debt															$ 100,000
Beneficial conversion feature															12,621
Fair value of warrants issued															$ 33,056
Auctus Fund [Member] | Securities Purchase Agreement [Member] | Prom Note 12 [Member]
Debt Instrument [Line Items]
Convertible debt, gross																													$ 500,000
Conversion price																													$ 1.92
Warrant term																													5 years
Number of securities called by each warrant																													195,313
Warrant exericse price																													$ 1.92
Unamortized discount																													$ 155,875
First Fire Global Opportunities Fund [Member] | Securities Purchase Agreement [Member] | Prom Note 12 [Member]
Debt Instrument [Line Items]
Convertible debt, gross		$ 300,000
Conversion price		$ 1.92
Warrant term		5 years
Number of securities called by each warrant		117,188
Warrant exericse price		$ 1.92
Debt converted, shares issued									175,000
Debt converted, amount converted									$ 300,000
Unamortized discount		$ 93,220
Proceeds from convertible debt		$ 238,500
[custom:DebtConversionConvertedInterestAmount1]									$ 36,000
Labrys Fund, LP [Member] | Securities Purchase Agreement [Member] | Prom Note 12 [Member]
Debt Instrument [Line Items]
Convertible debt, gross													$ 300,000
Conversion price													$ 1.92
Warrant term													5 years
Number of securities called by each warrant													117,118
Warrant exericse price													$ 1.92
Debt converted, shares issued									175,000
Debt converted, amount converted									$ 300,000
Proceeds from convertible debt													$ 266,000
[custom:DebtConversionConvertedInterestAmount1]									$ 36,000
Unrelated Party [Member] | Unsecured Convertible Redeemable Note [Member]
Debt Instrument [Line Items]
Convertible debt, gross				$ 100,000																$ 0			$ 0
Debt converted, shares issued	62,500
Debt converted, amount converted	$ 100,000
[custom:DebtConversionConvertedInterestAmount1]	$ 11,205
Debt interest rate				10.00%
Debt maturity date				Aug. 31, 2020
Unrelated Party [Member] | Unsecured Convertible Redeemable Note [Member] | Conversion Feature [Member]
Debt Instrument [Line Items]
Warrant term				5 years
Number of securities called by each warrant				15,625
Warrant exericse price				$ 3.20
Fair value of the derivative				$ 44,129
Unrelated Party 1 [Member] | Convertible Redeemable Note [Member]
Debt Instrument [Line Items]
Convertible debt, gross																	$ 165,000
Debt converted, amount converted														$ 169,000
Proceeds from convertible debt																	150,000
Beneficial conversion feature																	50,871
[custom:OriginalIssueDiscount-0]																	$ 15,000
Unrelated Party 1 [Member] | Convertible Redeemable Note [Member] | Series B Preferred Stock [Member]
Debt Instrument [Line Items]
Debt converted, shares issued														169,000

STOCKHOLDERS' EQUITY (Details -

STOCKHOLDERS' EQUITY (Details - Warrant activity) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Equity [Abstract]
Warrants outstanding, beginning balance	229,628	177,028
Weighted Average Exercise Price, Warrants outstanding, beginning balance	$ 7.34	$ 8.91
Average Remaining Contractual Term, Warrants outstanding	1 month 29 days	1 year 7 months 28 days	1 year 9 months 14 days
Warrants issued	3,428,226	52,600
Weighted Average Exercise Price, Warrants issued	$ 4.14	$ 2.08
Warrants exercised	(117,188)
Weighted Average Exercise Price, Warrants exercised
Warrants forfeited	(4,307)
Weighted Average Exercise Price, Warrants forfeited
Warrants outstanding, ending balance	3,536,359	229,628	177,028
Weighted Average Exercise Price, Warrants outstanding, ending balance	$ 4.39	$ 7.34	$ 8.91

STOCKHOLDERS' EQUITY (Details_2

STOCKHOLDERS' EQUITY (Details - Option Activity) - Equity Option [Member]	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options issued	413,011
Options forfeited	(195,469)
Options outstanding	217,542
Vested options	217,542
Strike price | $ / shares	$ 7.83
Weighted average remaining life	2 years 2 months 8 days
Options forfeited	195,469
Option 1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options issued	241,730
Options forfeited	(26,063)
Options outstanding	217,542
Vested options	217,542
Strike price | $ / shares	$ 7.68
Weighted average remaining life	2 years 2 months 19 days
Options forfeited	26,063
Option 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options issued	169,406
Options forfeited	(169,406)
Options outstanding
Vested options
Strike price | $ / shares
Options forfeited	169,406
Option 3 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options issued	1,875
Options forfeited	0
Options outstanding	1,875
Vested options	1,875
Strike price | $ / shares	$ 24.96
Weighted average remaining life	1 year 10 months 2 days
Options forfeited	0

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	May 06, 2021	Aug. 06, 2020	Apr. 02, 2019	Mar. 11, 2019	Jun. 24, 2021	Feb. 17, 2021	Nov. 30, 2020	Sep. 22, 2020	Jun. 19, 2020	Feb. 27, 2019	Feb. 22, 2019	Jun. 30, 2021	Mar. 31, 2021	Nov. 30, 2020	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	May 20, 2021	Dec. 31, 2020	Aug. 04, 2020
Class of Stock [Line Items]
Preferred stock, shares authorized												25,000,000				25,000,000
Preferred stock, par value												$ 0.001				$ 0.001
Stock issued for services, value												$ 176,231			$ 141,700	$ 256,361	$ 382,205
[custom:StockExchangedSharesExchanged-0]																		9,215,059
[custom:StockExchangedSharesIssued-0]																		9,215,059
Common stock, shares outstanding												9,560,074				9,560,074			5,886,073
Common stock, shares issued												9,560,074				9,560,074			5,886,073
Common stock, shares authorized												500,000,000				500,000,000			500,000,000
Common stock, par value												$ 0.001				$ 0.001			$ 0.001
Reverse stock split	1-for-32
Share issued for compensation																13,125
Share issued for compensation, value																$ 35,600
Issuance of common stock in lieu of cash for loans payable and other accrued obligations, value																	50,000
Conversion of convertible notes and accrued interest into common stock, value												$ 1,102,905			$ 15,000	$ 1,102,905	$ 30,000
Convertible Notes And Accrued Interest [Member]
Class of Stock [Line Items]
Conversion of convertible notes and accrued interest into common stock, shares																	15,894
Conversion of convertible notes and accrued interest into common stock, value																	$ 30,000
Convertible Debentures [Member]
Class of Stock [Line Items]
Issuance of common stock in connection with the issuance of convertible debenture(s), shares																13,282	339,678
Issuance of common stock in connection with the issuance of convertible debenture(s), value																$ 29,750	$ 736,014
Conv Debt And Interest [Member]
Class of Stock [Line Items]
Issuance of common stock in connection with the amendment of terms of promissory notes, shares																1,081,561
Issuance of common stock in connection with the amendment of terms of promissory notes, value																$ 1,102,905
Loans Payable And Other Accrued Obligations [Member]
Class of Stock [Line Items]
Issuance of common stock in lieu of cash for loans payable and other accrued obligations, shares																15,625
Issuance of common stock in lieu of cash for loans payable and other accrued obligations, value																$ 50,000
Debt Exchange Agr [Member] | Oid Notes [Member]
Class of Stock [Line Items]
Debt conversion, amount		$ 411,223					$ 111,250
Debt Exchange Agr [Member] | T D H Secured Notes [Member]
Class of Stock [Line Items]
Debt conversion, amount		1,101,000					$ 99,633
Debt Exchange Agr [Member] | Additional Secured Notes [Member]
Class of Stock [Line Items]
Debt conversion, amount		$ 782,500
Accredited Investors [Member]
Class of Stock [Line Items]
Restricted shares issued during period										62,500
Accredited Investors [Member] | Private Placement [Member]
Class of Stock [Line Items]
Restricted shares issued during period			19,532
Two Accredited Investors [Member] | Subscription Agreement [Member]
Class of Stock [Line Items]
Proceeds from issuance of equity								$ 233,500
Contractors [Member]
Class of Stock [Line Items]
Stock issued for services, shares																63,871	137,612
Stock issued for services, value																$ 256,361	$ 382,205
Labrys [Member]
Class of Stock [Line Items]
Number of share issued					105,648
Warrants purchase					117,188
Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized											2,000,000
Preferred stock, par value											$ 0.001
Convertible preferred stock, terms of conversion											Each share of Series A Stock is convertible, at any time, into 0.15625 shares of common stock of the Company
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized												10,000,000				10,000,000			10,000,000
Preferred stock, par value												$ 0.001				$ 0.001			$ 0.001
Preferred stock, shares issued												0				0			0
Preferred stock, shares outstanding												0				0			0
Series A Preferred Stock [Member] | Exchange Agreements [Member]
Class of Stock [Line Items]
Stock converted, shares converted		925,000
Series A Preferred Stock [Member] | Series A Exchange Agreements [Member]
Class of Stock [Line Items]
Stock converted, shares converted		925,000
Series A Preferred Stock [Member] | Private Placement [Member]
Class of Stock [Line Items]
Deemed dividend																$ 740,899
Series A Preferred Stock [Member] | Accredited Investors [Member]
Class of Stock [Line Items]
Stock issued for services, shares				400,000						400,000
Stock issued for services, value				$ 400,000						$ 400,000
Series A Preferred Stock [Member] | Accredited Investors [Member] | Private Placement [Member]
Class of Stock [Line Items]
Stock issued for services, shares			125,000
Stock issued for services, value			$ 125,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized												10,000,000				10,000,000			10,000,000	10,000,000
Preferred stock, par value												$ 0.001				$ 0.001			$ 0.001
Stock issued for services, shares												75,000
Stock issued for services, value												$ 75,000
Preferred stock, shares issued												0				0			5,625,884
Preferred stock, shares outstanding												0				0			5,625,884
Series B Preferred Stock [Member] | Exchange Agreements [Member]
Class of Stock [Line Items]
Stock converted, shares issued		1,202,500
Series B Preferred Stock [Member] | Debt Exchange Agr [Member]
Class of Stock [Line Items]
Debt conversion, amount						$ 1,700,905
Debt conversion, shares issued		3,623,884				2,564,175	316,000
Series B Preferred Stock [Member] | Series A Exchange Agreements [Member]
Class of Stock [Line Items]
Stock converted, shares issued		1,202,500
Series B Preferred Stock [Member] | Accredited Investors [Member]
Class of Stock [Line Items]
Stock issued for services, shares		250,000
Proceeds from issuance of equity									$ 250,000
Stock issued new, shares		250,000
Series B Preferred Stock [Member] | Two Accredited Investors [Member] | Subscription Agreement [Member]
Class of Stock [Line Items]
Proceeds from issuance of equity						$ 300,000							$ 650,000
Stock issued new, shares						300,000							650,000	233,500
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized												10,000,000				10,000,000		10,000,000	10,000,000
Preferred stock, par value												$ 0.001				$ 0.001			$ 0.001
Preferred stock, shares issued												9,315,884				9,315,884			0
Preferred stock, shares outstanding												9,315,884				9,315,884			0
Common stock, shares outstanding												9,315,059				9,315,059			0
Common stock, shares issued												9,315,059				9,315,059			0
Series C Preferred Stock [Member] | Two Accredited Investors [Member] | Subscription Agreement [Member]
Class of Stock [Line Items]
Proceeds from issuance of equity																$ 100,000
Stock issued new, shares																100,000