Sadot (SDOT) 10-K 15 Apr 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Apr. 15, 2021	Jun. 30, 2020
Cover [Abstract]
Entity Registrant Name	Muscle Maker, Inc.
Entity Central Index Key	0001701756
Document Type	10-K
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 3,568,018
Entity Common Stock, Shares Outstanding		13,826,734
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current Assets:
Cash	$ 4,195,932	$ 478,854
Accounts receivable, net of allowance for doubtful accounts of $75,000 as of December 31, 2020 and December 31, 2019, respectively	140,305	136,477
Inventory	113,824	78,422
Current portion of loans receivable, net of allowance of $106,900 and $55,000 at December 31, 2020 and December 31, 2019, respectively	2,394	38,712
Prepaid expenses and other current assets	40,903	48,064
Total Current Assets	4,493,358	780,529
Property and equipment, net	2,342,723	1,646,879
Goodwill	656,348	656,348
Intangible assets, net	2,878,278	3,038,815
Loans receivable, non-current	996	98,677
Security deposits and other assets	131,916	39,462
Total Assets	10,503,619	6,260,710
Current Liabilities:
Accounts payable and accrued expenses	1,500,935	2,630,948
Convertible note payable to Former Parent	82,458	82,458
Convertible notes payable, net of debt discount of $0 and $38,918 at December 31, 2020 and December 31, 2019	100,000	536,082
Other notes payable	701,552	351,512
Other notes payable, related party		91,000
Deferred revenue, current	62,858	122,697
Deferred rent, current	20,569	20,730
Other current liabilities	641,418	652,643
Total Current Liabilities	3,109,790	4,488,070
Convertible notes payable		75,000
Other notes payable	575,140	240,295
Deferred revenue, non-current	944,271	1,152,975
Deferred rent, non-current	79,290	58,608
Total Liabilities	4,708,491	6,014,948
Commitments and Contingencies
Stockholders' Equity:
Common stock, $0.0001 par value, 25,000,000 shares authorized, 11,725,764 and 5,714,464 shares issued and outstanding as of December 31, 2020, and December 31, 2019, respectively	1,172	571
Additional paid-in capital	68,987,663	53,339,793
Accumulated deficit	(63,193,707)	(53,094,602)
Total Stockholders' Equity	5,795,128	245,762
Total Liabilities and Stockholders' Equity	$ 10,503,619	$ 6,260,710

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 75,000	$ 75,000
Allowance for loans receivable	106,900	55,000
Debt discount on convertible notes payable, current	$ 0	$ 38,918
Common stock, no par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	11,725,764	5,714,464
Common stock, shares outstanding	11,725,764	5,714,464

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenues:
Total Revenues	$ 4,473,447	$ 4,959,005
Restaurant operating expenses:
Total restaurant operating expenses	5,214,704	3,947,699
Impairment of intangible asset	100,000
Depreciation and amortization	422,546	280,955
Preopening expenses	56,362
Franchise advertising fund expenses	61,053	139,508
General and administrative expenses	8,576,231	4,244,848
Total Costs and Expenses	14,430,896	8,613,010
Loss from Operations	(9,957,449)	(3,654,005)
Other Expenses:
Other income	27,143	839
Interest expense, net	(115,881)	(1,576,547)
Change in fair value of accrued compensation	(14,000)
Inducement expense related to convertible notes		(15,102,206)
Warrant modification expense		(5,405,770)
Amortization of debt discounts	(38,918)	(2,647,355)
Total Other Expenses, Net	(141,656)	(24,731,039)
Loss Before Income Tax	(10,099,105)	(28,385,044)
Income tax provision
Net Loss	$ (10,099,105)	$ (28,385,044)
Net Loss Per Share:
Basic and Diluted	$ (1.33)	$ (17.58)
Weighted Average Number of Common Shares Outstanding:
Basic and Diluted	7,579,905	1,614,405
Company Restaurant Net Sales [Member]
Revenues:
Total Revenues	$ 3,672,944	$ 3,466,553
Franchise Royalties and Fees [Member]
Revenues:
Total Revenues	739,450	1,352,944
Franchise Advertising Fund Contributions [Member]
Revenues:
Total Revenues	61,053	139,508
Food and Beverage Costs [Member]
Restaurant operating expenses:
Total restaurant operating expenses	1,467,799	1,275,894
Labor [Member]
Restaurant operating expenses:
Total restaurant operating expenses	1,955,088	1,587,889
Rent [Member]
Restaurant operating expenses:
Total restaurant operating expenses	691,986	449,384
Other Restaurant Operating Expenses [Member]
Restaurant operating expenses:
Total restaurant operating expenses	$ 1,099,831	$ 634,532

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2018	$ 148	$ 20,990,373	$ (23,833,656)	$ (2,843,135)
Balance, shares at Dec. 31, 2018	1,489,686
Cumulative effect of change in accounting principle			(875,902)	(875,902)
Issuance of restricted stock	$ 1	(1)
Issuance of restricted stock, shares	1,988
Restricted stock issued as compensation for services	$ 6	429,994		430,000
Restricted stock issued as compensation for services, shares	61,426
Beneficial conversion feature - Convertible Notes		548,020		548,020
Warrants issued and recorded as debt discount in connection with convertible notes payable		548,354		548,354
Common stock issued in exchange for interest earned on other notes payable	$ 7	479,316		479,323
Common stock issued in exchange for interest earned on other notes payable, shares	68,475
Common stock issued in exchange for interest earned on convertible notes payable	$ 2	111,664		111,666
Common stock issued in exchange for interest earned on convertible notes payable, shares	15,952
Common stock issued as compensation to board of directors	$ 1	151,849		151,850
Common stock issued as compensation to board of directors, shares	20,754
Common stock issued as compensation for services		3,500		3,500
Common stock issued as compensation for services, shares	500
Conversion of convertible notes payable into common stock	$ 406	24,589,800		24,590,206
Conversion of convertible notes payable into common stock, shares	4,055,683
Warrant modification		5,405,770		5,405,770
Stock-based compensation: Amortization of restricted common stock		81,154		81,154
Common stock issued in exchange for accrued interest				9,488,000
Net loss			(28,385,044)	(28,385,044)
Balance at Dec. 31, 2019	$ 571	53,339,793	(53,094,602)	245,762
Balance, shares at Dec. 31, 2019	5,714,464
Issuance of restricted stock
Issuance of restricted stock, shares	1,226
Common stock issued as compensation to board of directors	$ 4	149,817		149,821
Common stock issued as compensation to board of directors, shares	35,900
Common stock issued as compensation for services	$ 60	2,457,983		2,458,043
Common stock issued as compensation for services, shares	594,834
Common stock issued upon offering on February 12, 2020, net of underwriter's discount and offering costs of $920,000	$ 154	6,779,846		6,780,000
Common stock issued upon offering on February 12, 2020, net of underwriter's discount and offering costs of $920,000, shares	1,540,000
Restricted common stock issued as compensation to executive team upon completion of the initial public offering	$ 22	1,083,893		1,083,915
Restricted common stock issued as compensation to executive team upon completion of the initial public offering, shares	216,783
Common stock issued in exchange for accrued interest	$ 5	357,730		357,735
Common stock issued in exchange for accrued interest,shares	51,105
Common stock cancelled by executive team	$ (22)	(1,083,893)		(1,083,915)
Common stock cancelled by executive team, shares	(216,783)
Common stock issued as compensation for services as part of settlement	$ 30			30
Common stock issued as compensation for services as part of settlement, shares	300,000
Common stock cancelled by consultant issued for prior services	$ (30)			(30)
Common stock cancelled by consultant issued for prior services, shares	(300,000)
Offering on September 10, 2020, net of underwriter's discount and offering cost of $660,000	$ 329	4,939,672		4,940,001
Offering on September 10, 2020, net of underwriter's discount and offering cost of $660,000, shares	3,294,118
Over-allotment exercised on October 27, 2020, net of underwriter's discount and offering cost of $75,600	$ 49	764,350		764,399
Over-allotment exercised on October 27, 2020, net of underwriter's discount and offering cost of $75,600, shares	494,117
Stock-based compensation: Restricted common stock		80,472		80,472
Stock-based compensation: Warrants - Issued as compensation for services		191,000		191,000
Stock-based compensation: Warrants - Cancelled by consultant for prior services		(191,000)		(191,000)
Stock-based compensation: Options		118,000		118,000
Net loss			(10,099,105)	(10,099,105)
Balance at Dec. 31, 2020	$ 1,172	$ 68,987,663	$ (63,193,707)	$ 5,795,128
Balance, shares at Dec. 31, 2020	11,725,764

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Parenthetical) - USD ($)	Oct. 27, 2020	Sep. 10, 2020	Feb. 12, 2020	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Offering costs	$ 75,600	$ 660,000	$ 920,000	$ 1,580,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash Flows from Operating Activities
Net loss	$ (10,099,105)	$ (28,385,044)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	422,546	280,955
Stock-based compensation	2,806,336	666,504
Inducement expense related to convertible notes		15,102,206
Warrant modification expense		5,405,770
Impairment of intangible asset	100,000
Amortization of debt discounts	38,918	2,647,355
Change in fair value of compensation	14,000
Write off of property and equipment	41,480
Bad debt expense	112,715	147,922
Deferred rent	20,521	19,780
Changes in operating assets and liabilities:
Accounts receivable	(56,543)	(103,925)
Inventory	(35,402)	(33,355)
Prepaid expenses and other current assets	7,161	(31,652)
Security deposits and other assets	(92,454)	(5,930)
Accounts payable and accrued expenses	(786,278)	248,209
Deferred revenue	(268,543)	(508,178)
Other current liabilities	(11,225)	45,157
Total Adjustments	2,313,232	23,880,818
Net Cash Used in Operating Activities	(7,785,873)	(4,504,226)
Cash Flows from Investing Activities
Purchases of property and equipment	(781,041)	(1,161,625)
Issuance of loans receivable		(60,186)
Collections from loans receivable	5,707	35,708
Collections from loans receivable - related party		650
Net Cash Used in Investing Activities	(850,334)	(1,520,569)
Cash Flows from Financing Activities
Proceeds from offerings, net of underwriter's discount and offering costs of $1,580,000	11,720,001
Proceeds from over-allotment, net of underwriter's discount and offering costs of $75,600	764,399
Proceeds from PPP loan	866,300
Repayments of convertible note payable	(550,000)	(50,000)
Proceeds from other notes payable - related party		91,000
Proceeds from convertible notes payable		6,373,000
Proceeds from convertible notes payable - related parties		100,000
Repayments of convertible notes payable - related party		(100,000)
Repayments of other notes payable - related parties	(91,000)	(335,000)
Repayments of other notes payables	(506,415)	(233,193)
Proceeds from other notes payable	150,000	300,000
Net Cash Provided by Financing Activities	12,353,285	6,145,807
Net Increase in Cash	3,717,078	121,012
Cash - Beginning of Period	478,854	357,842
Cash - End of Period	4,195,932	478,854
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest	395,695	1,093,261
Supplemental disclosures of non-cash investing and financing activities
Beneficial conversion feature		548,020
Warrants issued in connection with convertible debt		548,354
Common stock issued in exchange for interest earned on convertible notes payable		111,666
Issuance of restricted stock		1
Common stock issued in exchange for interest earned on other notes payable		479,323
Common stock issued in exchange for accrued interest	357,735	9,488,000
Acquisition of Chelsea NY - loans receivables settled as consideration for the acquisition of Chelsea	68,292
Midtown Acquisition [Member]
Cash Flows from Investing Activities
Cash paid in connection with the acquisition		(35,116)
Bronx Acquisition [Member]
Cash Flows from Investing Activities
Cash paid in connection with the acquisition		(300,000)
Philadelphia Acquisition [Member]
Cash Flows from Investing Activities
Cash paid in connection with the acquisition	$ (75,000)

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($)	Oct. 27, 2020	Sep. 10, 2020	Feb. 12, 2020	Dec. 31, 2020
Offering costs	$ 75,600	$ 660,000	$ 920,000	$ 1,580,000
Over-Allotment Option [Member]
Offering costs	$ 75,600			$ 75,600

Business Organization and Natur

Business Organization and Nature of Operations, Going Concern and Management's Plans	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Organization and Nature of Operations, Going Concern and Management's Plans	NOTE 1 – BUSINESS ORGANIZATION AND NATURE OF OPERATIONS, GOING CONCERN AND MANAGEMENT’S PLANS Muscle Maker, Inc. (“MMI”), a Nevada corporation was incorporated in Nevada on October 25, 2019. MMI was a wholly owned subsidiary of Muscle Maker, Inc (“MMI-Cal”), a California corporation incorporated on December 8, 2014, but the two merged on November 13, 2019 with MMI as the surviving entity. MMI wholly owns Muscle Maker Development, LLC (“MMD”), Muscle Maker Corp, LLC (“MMC”) and Muscle Maker USA, Inc (“Muscle USA”). MMD was formed on July 18, 2017, in the State of Nevada for the purpose of running our existing franchise operations and continuing to franchise the Muscle Maker Grill name and business system to qualified franchisees. MMC was formed on July 18, 2017, in the State of Nevada for the purpose of developing new corporate stores and operating new and existing corporate stores of MMI. Muscle USA was formed on March 14, 2019 in the State of Texas for the purpose of opening additional new corporate stores. Muscle Maker Development International. LLC, a directly wholly owned subsidiary, which was formed in Nevada on November 13, 2020 to franchise the Muscle Maker Grill name and business system to qualified franchisees internationally. MMI is a fast-casual restaurant concept that specializes in preparing healthy-inspired, high-quality, fresh, made-to-order lean, protein-based meals featuring chicken, seafood, pasta, hamburgers, wraps and flat breads. In addition, our restaurants feature freshly prepared entrée salads and an appealing selection of sides, protein shakes and fruit smoothies. MMI operates in the fast-casual restaurant segment. MMI is the owner of the trade name and service mark Muscle Maker Grill®, Healthy Joe’s and other trademarks and intellectual property we use in connection with the operation of Muscle Maker Grill® restaurants. We license the right to use the Muscle Maker Grill® and Healthy Joe’s trademarks and intellectual property to our wholly-owned subsidiaries, MMD, MMC and Muscle USA, and to further sublicense them to our franchisees for use in connection with Muscle Maker Grill® and Healthy Joe’s restaurants. MMI and its subsidiaries are hereinafter referred to as the “Company”. The Company operates under the name Muscle Maker Grill and is a franchisor and owner operator of Muscle Maker Grill and Healthy Joe’s restaurants. As of December 31, 2020, the Company’s restaurant system included sixteen company-owned restaurants, and sixteen franchise restaurants. In addition, the Company built four new locations on university campuses but due to Covid-19 restrictions have not yet opened these locations but incurred expenses during the twelve months ended December 31, 2020. Four of the company-owned restaurants are delivery-only locations. A Muscle Maker Grill restaurant offers quality food freshly prepared with the Company’s proprietary recipes created with the guest’s health in mind. The menu is protein based, and features various supplements, health food snacks, along with a nutritious children’s menu and meal plans. COVID-19 In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States. In response to the COVID-19 outbreak, “shelter in place” orders and other public health measures have been implemented across much of the United States. The COVID-19 global pandemic continues to rapidly evolve. The Company is continually monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread, and its impact on operations, financial position, cash flows, inventory, supply chains, purchasing trends, customer payments, and the industry in general, in addition to the impact on its employees. The pandemic has resulted in a negative impact on the Company’s operations during the year ended December 31, 2020. However, due to the rapid development and fluidity of this situation, the magnitude and duration of the pandemic and its impact on the Company’s operations and liquidity is uncertain as of the date of this report. While there could ultimately be an additional material impact on operations and liquidity of the Company, the full impact could not be determined, as of the date of this report. As a result of the pandemic the Company has limited its operations through limiting hours of operations, reduced its capacity and utilized a delivery only concept as mandated by each state and has temporarily closed five of our Company owned locations during the second quarter of 2020. In addition, the Company opened two new locations at the end of the third quarter on university campuses that were subsequently temporarily closed due to the impact of COVID-19 on students returning to campuses. As of the date of the filing of this report the Company re-opened five of the seven temporarily closed locations and permanently closed two underperforming locations. Commencing in the second quarter of 2020 the Company provided royalty relief to its franchisee locations by deferring half of their royalties earned by the Company through July 2020. The Company has not attempted to collect the deferred royalties as of the date of the filing of this report as we provide time for franchise location to fully recover to pre-pandemic conditions. The executive team deferred a portion of their salaries in 2020 and some members continue to defer salary as of the date of the filing of this report. In addition, various franchisee locations had to take similar actions by temporarily closing their locations and limiting their operations as mandated by each state. As of the date of the filing of this report seven of the franchise locations have permanently closed. Going Concern and Management’s Plans As of December 31, 2020, the Company had a cash balance, a working capital surplus and an accumulated deficit of $4,195,932, $1,383,568, and $63,193,707, respectively. During the year ended December 31, 2020, the Company incurred a pre-tax net loss of $10,099,105 and net cash used in operations of $7,785,873. These conditions indicate that there is substantial doubt about the Company’s ability to continue as a going concern for at least one year from the date of the issuance of these consolidated financial statements. Although management believes that the Company has access to capital resources, there are no commitments in place for new financing as of the date of the issuance of these consolidated financial statements and there can be no assurance that the Company will be able to obtain funds on commercially acceptable terms, if at all. The Company expects to have ongoing needs for working capital in order to (a) fund operations; plus (b) expand operations by opening additional corporate-owned restaurants. To that end, the Company may be required to raise additional funds through equity or debt financing. However, there can be no assurance that the Company will be successful in securing additional capital. If the Company is unsuccessful, the Company may need to (a) initiate cost reductions; (b) forego business development opportunities; (c) seek extensions of time to fund its liabilities, or (d) seek protection from creditors. The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”), which contemplate continuation of the Company as a going concern and the realization of assets and the satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the consolidated financial statements do not necessarily purport to represent realizable or settlement values. The consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty.

Reverse Stock Split

Reverse Stock Split	12 Months Ended
	Dec. 31, 2020
Reverse Stock Split
Reverse Stock Split	NOTE 2 – REVERSE STOCK SPLITS Effective December 11, 2019, pursuant to authority granted by the stockholders of the Company, the Company implemented a 1-for-7 reverse split of the Company’s issued common stock (the “Third Reverse Split”). All share and per share information has been retroactively adjusted to reflect the Third Reverse Split for all periods presented.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Significant Accounting Policies	NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries and majority-owned subsidiary. Any intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Significant estimates include: ● the assessment of recoverability of long-lived assets, including property and equipment, goodwill and intangible assets; ● the estimated useful lives of intangible and depreciable assets; ● estimates and assumptions used to value warrants and options; ● the recognition of revenue; and ● the recognition, measurement and valuation of current and deferred income taxes. Estimates and assumptions are periodically reviewed, and the effects of any material revisions are reflected in the financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions. Cash and Cash Equivalents The Company considers all highly-liquid instruments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of December 31, 2020 or 2019. Inventory Inventories, which are stated at the lower of cost or net realizable value, consist primarily of perishable food items and supplies. Cost is determined using the first-in, first out method. Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Major improvements are capitalized, and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation and amortization are calculated on the straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term of the related asset. The estimated useful lives are as follows: Furniture and equipment 5 - 7 years Leasehold improvements 1 – 10.33 years Intangible Assets The Company accounts for recorded intangible assets in accordance with ASC 350 “Intangibles - Goodwill and Other”. In accordance with ASC 350, the Company does not amortize intangible assets having indefinite useful lives. The Company’s goodwill and trademarks are deemed to have indefinite lives, and accordingly are not amortized, but are evaluated for impairment at least annually, or more often whenever changes in facts and circumstances may indicate that the carrying value may not be recoverable. The Accounting Standards Codification (“ASC”) requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment). Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgment is required to estimate the fair value of reporting units which includes estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment. Other intangible assets include franchise agreements which are amortized on a straight-line basis over their estimated useful lives of 13 years. Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income. Convertible Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). The accounting treatment of derivative financial instruments requires that the Company record embedded conversion options and any related freestanding instruments at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. Embedded conversion options and any related freestanding instruments are recorded as a discount to the host instrument. If the instrument is determined not to be a derivative liability, the Company then evaluates for the existence of a beneficial conversion feature by comparing the market price of the Company’s common stock as of the commitment date to the effective conversion price of the instrument. As of December 31, 2020 and December 31, 2019, the Company did not have any derivative liabilities on its balance sheets. Revenue Recognition During the first quarter of 2019, the Company adopted Topic 606 “Revenue from Contracts with Customers” for revenue recognition related to contracts with customers and applied the guidance modified retrospectively. Under the new guidance, revenue is recognized in accordance with a five-step revenue model, as follows: (1) identifying the contract with the customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to the performance obligations; and (5) recognizing revenue when (or as) the entity satisfies a performance obligation. In applying this five-step model, we have made significant judgments in identifying the promised goods or services in our contracts with franchisees that are distinct, and which represent separate performance obligations. The change between Topic 605 and Topic 606, primarily impacted the way the Company recognized franchise fees. Under Topic 605 franchise fees were recognized upon opening of a restaurant or granting of a new franchise term at a point in time while under Topic 606 franchise fees are recognized on a straight-line basis over the life of the related franchise agreements and any exercised renewal periods. The impact of the adoption of Topic 606 resulted in an adjustment of $875,902 in accumulated deficit and deferred revenues as of January 1, 2019. Impacts on Financial Statements The following table summarized the impact of the adoption of the new revenue standard on the Company’s previously reported consolidated financial statements: December 31, 2018 New Revenue Standard Adjustment January 1, 2019 Deferred revenues $ 907,948 $ 875,902 $ 1,783,850 Accumulated deficit 23,833,656 875,902 24,709,588 Restaurant Sales Retail store revenue at Company operated restaurants is recognized when payment is tendered at the point of sale, net of sales tax, discount and other sales related taxes. The Company recorded retail store revenues of $3,672,944 and $3,466,553 during the years ended December 31, 2020 and 2019, respectively. The Company sells gift cards which do not have an expiration date, and it does not deduct dormancy fees from outstanding gift card balances. The Company recognizes revenues from gift cards as restaurant revenues once the Company performs its obligation to provide food and beverage to the customer simultaneously with the redemption of the gift card or through gift card breakage, as discussed in Other Revenues below. Franchise Royalties and Fees Franchise revenues consists of royalties, franchise fees and rebates. Royalties are based on a percentage of franchisee net sales revenue. The Company recognizes the royalties as the underlying sales occur. The Company recorded revenue from royalties of $331,694 and $688,308 during the years ended December 31, 2020 and 2019, respectively, which is included in franchise royalties and fees on the accompanying consolidated statements of operations. The Company provides the franchisees with management expertise, training, pre-opening assistance, and restaurant operating assistance in exchange for the multi-unit development fees and franchise fees. The Company capitalizes these fees upon collection from the franchisee, these fees are then recognized as franchise fee revenue on a straight-line basis over the life of the related franchise agreements and any exercised renewal periods. Cash payments are due upon the execution of the related franchise agreement. The Company’s performance obligation with respect to franchise fee revenues consists of a license to utilize the Company’s brand for a specified period of time, which is satisfied equally over the life of each franchise agreement. The Company recorded revenue from franchise fees of $277,255 and $390,606 during the years ended December 31, 2020 and 2019, respectively, which is included in franchise royalties and fees on the accompanying consolidated statements of operations. The Company has supply agreements with certain food and beverage vendors. Pursuant to the terms of these agreements, rebates are provided to the Company based upon the dollar volume of purchases for all company-owned and franchised restaurants from these vendors. Rebates earned on purchases by franchise stores are recorded as revenue during the period in which the related food and beverage purchases are made. The Company recorded revenue from rebates of $130,501 and $274,030 during the years ended December 31, 2020 and 2019, respectively, which is included in franchise royalties and fees on the accompanying consolidated statements of operations. Rebates earned on purchases by Company owned stores are recorded as a reduction of food and beverage costs during the period in which the related food and beverage purchases are made. Other Revenues Gift card breakage is recognized when the likelihood of a gift card being redeemed by the customer is remote and the Company determines there is not a legal obligation to remit the unredeemed gift card balance to the relevant jurisdiction. The determination of the gift card breakage rate is based upon the Company’s specific historical redemption patterns. The Company recognizes gift card breakage by applying its estimate of the rate of gift card breakage on a pro rata basis over the period of estimated redemption. Gift card liability is recorded in other current liabilities on the consolidated balance sheet. For the years ended December 31, 2020 and 2019, the Company determined that no gift card breakage is necessary based on current redemption rates. Deferred Revenue Deferred revenue primarily includes initial franchise fees received by the Company, which are being amortized over the life of the Company’s franchise agreements, as well as unearned vendor rebates. Deferred revenue is recognized in income over the life of the franchise agreements and vendor rebates are recognized in income as performance obligations are satisfied. Franchise Advertising Fund Contributions Under the Company’s franchise agreements, the Company and its franchisees are required to contribute a certain percentage of revenues to a national advertising fund. The Company’s national advertising services are provided on a system-wide basis and therefore, not considered distinct performance obligations for individual franchisees. In accordance with Topic 606, the Company recognizes these sales-based advertising contributions from franchisees as franchise revenue when the underlying franchisee Company incurs the corresponding advertising expense. The Company records the related advertising expenses as incurred under general and administrative expenses. When an advertising contribution fund is over-spent at year end, advertising expenses will be reported on the consolidated statement of operations in an amount that is greater than the revenue recorded for advertising contributions. Conversely, when an advertising contribution fund is under-spent at a period end, the Company will accrue advertising costs up to advertising contributions recorded in revenue. The Company recorded contributions from franchisees of $61,053 and $139,508, respectively, during the years ended December 31, 2020 and 2019, which are included in franchise advertising fund contributions on the accompanying consolidated statements of operations. Advertising Advertising costs are charged to expense as incurred. Advertising costs were approximately $175,378 and $34,119 for the years ended December 31, 2020 and 2019, are included in general and administrative expenses in the accompanying consolidated statements of operations. Net Loss per Share Basic loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the impact of potential common shares, if dilutive, resulting from the exercise of warrants, options or the conversion of convertible notes payable. The following securities are excluded from the calculation of weighted average diluted common shares at December 31, 2020 and 2019, respectively, because their inclusion would have been anti-dilutive: December 31, 2020 2019 Warrants 2,582,857 2,450,287 Options 300,000 4,821 Convertible debt 32,350 95,400 Total potentially dilutive shares 2,915,207 2,550,508 Major Vendor The Company engages various vendors to distribute food products to their Company-owned restaurants. Purchases from the Company’s largest supplier totaled 87% and 83% of the Company’s purchases for the years ended December 31, 2020 and 2019, respectively. Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures” (“ASC 820”). ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example, cash flow modeling inputs based on assumptions) The carrying amounts of accrued liabilities approximate fair value due to the short-term nature of these instruments. The carrying amounts of our short–term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates, taken together with other features such as concurrent issuance of common stock and warrants, are comparable to rates of returns for instruments of similar credit risk. See Note 15 – Equity – Warrant and Options Valuation for details related to accrued compensation liability being fair valued using Level 1 inputs. Income Taxes The Company accounts for income taxes under Accounting Standards Codification (“ASC”) 740 Income Taxes (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities and net operating loss and credit carryforwards using enacted tax rates in effect for the year in which the differences are expected to impact taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits claimed or expected to be claimed on a tax return are recorded in the Company’s financial statements. A tax benefit from an uncertain tax position is only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Uncertain tax positions have had no impact on the Company’s financial condition, results of operations or cash flows. The Company does not expect any significant changes in its unrecognized tax benefits within years of the reporting date. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as general and administrative expenses in the consolidated statements of operations. Reclassifications Certain prior year balances have been reclassified in order to conform to current year presentation. These reclassifications have no effect on the previously reported results of operations or loss per share. Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally recorded on the grant date and re-measured on financial reporting dates and vesting dates until the service period is complete. The fair value amount of the award is then recognized over the period services are required to be provided in exchange for the award, usually the vesting period. Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2021, with early adoption permitted. The Company is currently evaluating ASU 2016-02 and its impact on its consolidated financial statements and disclosures. In June 2018, the FASB issued ASU No. 2018-07, “Compensation — Stock Compensation (Topic 718),” (“ASU 2018-07”). ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for nonemployee share-based payments. Currently, the accounting requirements for nonemployee and employee share-based payment transactions are significantly different. ASU 2018-07 expands the scope of Topic 718, Compensation — Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to nonemployees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. This ASU supersedes Subtopic 505-50, Equity — Equity-Based Payments to Nonemployees. The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2021. Early adoption is permitted, but no earlier than a Company’s adoption date of Topic 606, Revenue from Contracts with Customers. The Company is currently evaluating ASU 2018-07 and its impact on the consolidated financial statements. In July 2018, the FASB issued ASU No. 2018-10, “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”). The amendments in ASU 2018-10 provide additional clarification and implementation guidance on certain aspects of the previously issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”) and have the same effective and transition requirements as ASU 2016-02. Upon the effective date, ASU 2018-10 will supersede the current lease guidance in ASC Topic 840, Leases. Under the new guidance, lessees will be required to recognize for all leases, with the exception of short-term leases, a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis. Concurrently, lessees will be required to recognize a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2018-10 is effective for emerging growth companies for interim and annual reporting periods beginning after December 15, 2021, with early adoption permitted. The guidance is required to be applied using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative periods presented in the financial statements. The Company is currently assessing the impact this guidance will have on its consolidated financial statements. In July 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842): Targeted Improvements,” (“ASU 2018-11”). The amendments in ASU 2018-11 related to transition relief on comparative reporting at adoption affect all entities with lease contracts that choose the additional transition method and separating components of a contract affect only lessors whose lease contracts qualify for the practical expedient. The amendments in ASU 2018-11 are effective for emerging growth companies for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years. The Company is currently assessing the impact this guidance will have on its consolidated financial statements. In March 2019, the FASB issued ASU 2019-01, “Leases (Topic 842): Codification Improvements” (“Topic 842”) (“ASU 2019-01”). These amendments align the guidance for fair value of the underlying asset by lessors that are not manufacturers or dealers in Topic 842 with that of existing guidance. As a result, the fair value of the underlying asset at lease commencement is its cost, reflecting any volume or trade discounts that may apply. However, if there has been a significant lapse of time between when the underlying asset is acquired and when the lease commences, the definition of fair value (in Topic 820, Fair Value Measurement) should be applied. (Issue 1). The ASU also requires lessors within the scope of Topic 942, Financial Services—Depository and Lending, to present all “principal payments received under leases” within investing activities. (Issue 2). Finally, the ASU exempts both lessees and lessors from having to provide certain interim disclosures in the fiscal year in which a company adopts the new leases standard. (Issue 3). The transition and effective date provisions apply to Issue 1 and Issue 2. They do not apply to Issue 3 because the amendments for that Issue are to the original transition requirements in Topic 842. This amendment will be effective for fiscal years beginning after December 15, 2021 and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted. The Company is currently evaluating ASU 2019-01 and its impact on its consolidated financial statements and financial statement disclosures. Subsequent Events The Company evaluated events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation and transactions, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed in Note 17 – Subsequent Events.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Acquisitions	NOTE 4 – Acquisitions Midtown Acquisition On August 22, 2019, the Company acquired a franchisee store in Midtown, New York, as a corporate store (the “Midtown Acquisition”). The purchase price of the store was $121,464, of which $35,116 related to equipment purchased and the remaining $86,348 was accounted for as goodwill. The Company paid cash of approximately $35,000 and also assumed a liability of approximately $86,000 which was recorded in accounts payable and accrued expenses. During the year ended December 31, 2019, the Company recorded sales revenues from this location of approximately $299,000 in company restaurant sales, net of discounts on the consolidated statement of operations. The unaudited pro-forma financial information in the table below summarizes the consolidated results of operations of the Company and the Midtown franchisee store as though the acquisition had occurred as of January 1, 2019. The pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the earliest period presented, nor does it intend to be a projection of future results. Pro Forma (Unaudited) For the Year Ended 2019 Revenues $ 5,822,310 Restaurant operating expenses 4,740,650 Total cost and expenses 9,405,961 Loss from Operations (3,583,651 ) Bronx Acquisition On October 10, 2019, the Company acquired a former franchisee location in the Bronx, New York, as a corporate store (the “Bronx Acquisition”). The purchase price of the store was $600,000, of which $30,000 related to equipment purchased and the remaining $570,000 was accounted for as goodwill. The purchase price is payable as follows: $300,000 that was paid at closing and the remaining $300,000 is payable pursuant to a five-year promissory note with an eight percent interest rate. During the year ended December 31, 2019, the Company recorded sales revenues from this location of approximately $223,000 in company restaurant sales, net of discounts on the consolidated statement of operations. The unaudited pro-forma financial information in the table below summarizes the consolidated results of operations of the Company and the Bronx franchisee store as though the acquisition had occurred as of January 1, 2019. The pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the earliest period presented, nor does it intend to be a projection of future results. Pro Forma (Unaudited) For the Year Ended 2019 Revenues $ 6,045,035 Restaurant operating expenses 4,912,302 Total cost and expenses 9,577,613 Loss from Operations (3,532,578 ) Chelsea Acquisition On October 19, 2020, the Company acquired a franchisee store in Chelsea, New York, as a corporate store (the “Chelsea Acquisition”). The purchase price of the store was $68,292, of which $34,146 related to equipment purchased and the remaining $34,146 was attributed to leasehold improvements. The Company agreed to forgive a promissory note in the amount of $68,292 that was owed from the franchisee in exchange for the purchase of the location. In addition, the Company became obligated for payments pursuant to a five-year lease, exclusive of options to renew. Monthly rent payments pursuant to this lease agreement range from $11,000 to $16,105 with a straight line rent expense of $13,431 per month. The unaudited pro-forma financial information in the table below summarizes the consolidated results of operations of the Company and the Chelsea franchisee store as though the acquisition had occurred as of January 1, 2019. The pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the earliest period presented, nor does it intend to be a projection of future results. Pro Forma (Unaudited) For the Years Ended 2020 2019 Revenues $ 4,723,815 $ 6,099,929 Restaurant operating expenses 5,440,040 4,974,531 Total cost and expenses 14,650,196 9,639,842 Loss from Operations (9,926,382 ) (3,539,913 ) Philadelphia Acquisition On November 2, 2020, the Company acquired a franchisee store in Philadelphia, Pennsylvania, as a corporate store (the “Philadelphia Acquisition”). The purchase price of the store was $250,000, of which $125,000 related to equipment purchased and the remaining $125,000 relates to leasehold improvements. The Company paid cash of $75,000 to the seller on the closing date and agreed to a $175,000 7% promissory note over the next sixty months with the first payment being due and payable on December 2, 2020. As part of the acquisition the Company agreed to a lease assignment and assumed the remaining commitment under the lease upon the closing date. The unaudited pro-forma financial information in the table below summarizes the combined results of operations of the Company and the Philadelphia franchisee store as though the acquisition had occurred as of January 1, 2019. The pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the earliest period presented, nor does it intend to be a projection of future results. Pro Forma (Unaudited) For the Years Ended 2020 2019 Revenues $ 4,877,003 $ 5,571,792 Restaurant operating expenses 5,548,238 4,499,207 Total cost and expenses 14,758,430 9,164,518 Loss from Operations (9,881,427 ) (3,592,726 )

Loans Receivable

Loans Receivable	12 Months Ended
	Dec. 31, 2020
Receivables [Abstract]
Loans Receivable	NOTE 5 - LOANS RECEIVABLE At December 31, 2020 and 2019, the Company’s loans receivable consists of the following: December 31, December 31, 2020 2019 Loans receivable, net $ 3,390 $ 137,389 Less: current portion (2,394 ) (38,712 ) Loans receivable, non-current $ 996 $ 98,677 During August 2019, the company advanced money to a former franchisee and issued a loan receivable in the amount of $60,186. The loan is payable in 120 monthly payments consisting of principal and interest of 12%, with the payments commencing as of December 1, 2019. Loans receivable includes loans to franchisees totaling, in the aggregate, $3,390 and $137,389, net of reserves for uncollectible loans of $106,900 and $55,000 at December 31, 2020 and December 31, 2019. The loans have original terms ranging up to 10 years, earn interest at rates ranging from 2% to 12%, and are being repaid on a weekly or monthly basis.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	NOTE 6 – PROPERTY AND EQUIPMENT, NET As of December 31, 2020, and 2019, property and equipment consist of the following: December 31, 2020 December 31, 2019 Furniture and equipment $ 1,143,320 $ 617,712 Leasehold improvements 1,940,907 1,518,293 3,084,227 2,136,005 Less: accumulated depreciation and amortization (741,504 ) (489,126 ) Property and equipment, net $ 2,342,723 $ 1,646,879 Depreciation expense amounted to $362,009 and $134,712 for the years ended December 31, 2020 and 2019, respectively. During the year ended December 31, 2020, the Company wrote off property and equipment with an original cost value of $151,111 related to a closed location and a future location that was terminated due to the economic environment as a result of COVID-19 and recorded a loss on disposal of $41,480 after accumulated depreciation of $109,631 in the consolidated statement of operations.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets, Net	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets, Net	NOTE 7 – GOODWILL AND OTHER INTANGIBLE ASSETS, NET The Company’s intangible assets include a trademark with an indefinite useful life as well as franchise agreements which are amortized over useful lives of thirteen years. A summary of the intangible assets is presented below: Intangible Assets Trademark Franchise Agreements Total Intangible assets, net at December 31, 2018 $ 2,524,000 $ 578,621 $ 3,102,621 Amortization expense - (63,806 ) (63,806 ) Intangible assets, net at December 31, 2019 2,524,000 $ 514,815 $ 3,038,815 Amortization expense - (60,537 ) (60,537 ) Impairment of intangible asset - (100,000 ) (100,000 ) Intangible assets, net at December 31, 2020 $ 2,524,000 $ 354,278 $ 2,878,278 Weighted average remaining amortization period at December 31, 2020 (in years) 7.1 Amortization expense related to intangible assets was $60,537 and $63,806 for the years ended December 31, 2020 and 2019, respectively. The Company sustained operating and cash flow losses from inception which formed a basis for performing an impairment test of its Intangible Assets. The Company performed a recoverability test on the franchise agreements based on its projected future undiscounted cashflows. As a result of a failed recoverability test the Company proceeded to measure the fair value of those assets based on the future discounted cash flows and recorded an impairment charge in the amount of $100,000 during the year ended December 31, 2020. The key assumptions used in the estimates of projected cash flows utilized in both the test and measurement steps of the impairment analysis were projected revenues and royalty payments. These forecasts were based on actual revenues and take into account recent developments as well as the Company’s plans and intentions. The estimated future amortization expense is as follows: For the Year Ended December 31, Franchise Agreements 2021 $ 50,140 2022 50,140 2023 50,140 2024 50,140 2025 50,140 Thereafter 103,441 $ 354,141 As of December 31, 2020 and 2019, the Company performed the annual assessment for goodwill and determined that there was no impairment of Goodwill.

Accounts Payables and Accrued E

Accounts Payables and Accrued Expenses	12 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Accounts Payables and Accrued Expenses	NOTE 8 – ACCOUNTS PAYABLES AND ACCRUED EXPENSES Accounts payables and accrued expenses consist of the following: December 31, 2020 December 31, 2019 Accounts payable $ 692,966 $ 857,846 Accrued payroll 78,667 139,320 Accrued professional fees 224,028 329,826 Accrued board members fees 36,697 59,864 Accrued rent expense 171,266 269,644 Sales taxes payable (1) 231,177 329,089 Accrued interest 25,222 520,682 Accrued interest, related parties - 79,523 Other accrued expenses 40,912 45,154 $ 1,500,935 $ 2,630,948 (1) See Note 14 – Commitments and Contingencies –Taxes for detailed related to delinquent sales taxes.

Convertible Note Payable to For

Convertible Note Payable to Former Parent	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Convertible Note Payable to Former Parent	NOTE 9 – CONVERTIBLE NOTE PAYABLE TO FORMER PARENT On April 6, 2018, the Company issued a $475,000 convertible promissory note (the “2018 ARH Note”) to the Former Parent for services rendered and expense paid on behalf of the Company. The 2018 ARH Note has no stated interest rate or maturity date and is convertible into shares of the Company’s common stock at a conversion price of $3.50 per share at a time to be determined by the lender. On April 11, 2018, the Former Parent elected to partially convert the 2018 ARH Note for the principal of $392,542 into 112,154 shares of the Company’s common stock. The Company had an aggregate gross amount of $82,458, as of December 31, 2020 and 2019, respectively, in convertible notes payable to Former Parent outstanding.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Notes Payable	NOTE 10 –NOTES PAYABLE 15% Senior Secured Convertible Promissory Notes From September 12, 2018 through December 31, 2018, the Company entered into Securities Purchase Agreements (“SPAs”) with several accredited investors (the “Investors”) providing for the sale by the Company to the investors of 15% Senior Secured Convertible Promissory Notes (the “15% Notes”) in the aggregate amount of $2,165,000, which included $635,000 in other notes payable that were converted into 15% Notes. The Notes bear interest at 15% per annum paid quarterly and mature 18 months from issuance. In addition to the 15% Notes, the Investors also received 154,643 five year warrants to purchase common stock of the Company (the “Warrants”) that entitles the holder to purchase a number of shares equal to 50% of the conversion shares of common stock of the Company at an exercise price of $8.40. From January 1, 2019 through May 24, 2019, the Company entered into SPAs with several accredited Investors providing for the sale by the Company to the Investors of 15% Notes in the aggregate amount of $2,973,000, of which a $100,000 was to related parties. In addition to the 15% Notes, the Investors also received 212,354 five year warrants to purchase common stock of the Company (the “Warrants”) that entitles the holder to purchase a number of shares equal to 50% of the conversion shares of common stock of the Company at an exercise price of $8.40. The Investors may elect to convert all or part of the 15% Notes, plus accrued interest, at any time into shares of common stock of the Company at a conversion price of $7.00 (the “Fixed Conversion Price”); provided, however, in the event the per share price of a public offering multiplied by twenty-five percent (25%), as amended on April 10, 2019, at the time of the listing of the shares of common stock on an exchange (the “Listing Event”) is less than $7.00 (the “Discounted Public Offering Price”) then the conversion price shall be reset to equal the Discounted Public Offering Price. In the event the Investors are required to execute a Lock Up Agreement concurrent with a public offering at the time of the Listing Event, then the Fixed Conversion Price shall be $5.25 and the Discounted Public Offering Price shall be the public offering multiplied by seventeen and a half percent (17.50%), as amended on April 10, 2019, at the time of the Listing Event. Upon the occurrence of a Listing Event or the sale or license of all or substantially all of the Company’s assets (a “Liquidity Event”), the entire unpaid and outstanding principal amount and any accrued interest thereon under this Note shall automatically convert in whole without any further action by the Holder. The Investors to the 15% Notes, received an aggregate of 366,997 warrants (“Original Warrants”) to purchase common stock of the Company (the “Warrants”) that entitles the holder to purchase a number of shares equal to 50% of the conversion shares of common stock of the Company. The Warrants are exercisable for five years at an exercise price of $8.40. In the event the conversion price is adjusted as contemplated above, then the exercise price shall adjust to equal 120% of the adjusted conversion price. The Investors may exercise the Warrants on a cashless basis. The Securities Purchase Agreements require that until the Company’s stock is listed on a public exchange (“Listing Event”), a note holder holds the right to designate one member and one observer to the board of directors of the Company and that the Company shall engage an investor relations firm mutually agreed to by the Company and a note holder from the time of the Listing Event until six months after the Listing Event. The Company is also required to engage Insight Advisory as a consultant to provide business and financial advice. The Company granted the Investors piggyback registration rights with respect to the shares of common stock underlying the Notes and the Warrants. On December 5, 2019, an aggregate of $4,343,000 SPA Notes, were amended and converted, into 2,171,500 shares of our common stock with an amended conversion price of $2.00. In addition, per the amendments the Company modified the Original Warrants issued of 303,071 with an exercise price of $8.40 to warrants to acquire an aggregate of 1,085,750 shares of common stock of the Company with an exercise price of $2.40. On December 5, 2019, a $345,000 SPA Note, was amended and converted, into 138,000 shares of our common stock with an amended conversion price of $2.50. In addition, per the amendments the Company modified the Original Warrants issued of 24,643 with an exercise price of $8.40 to warrants to acquire an aggregate of 69,000 shares of common stock of the Company with an exercise price of $3.00. During the year ended December 31, 2020, the Company repaid an aggregate of $450,000 in 15% senior secured convertible promissory notes. 12% Secured Convertible Notes During April 2019, Muscle USA entered into security purchase agreement (“April 2019 SPA”) with the several accredited investors (“April 2019 Investors”) providing for the sale by the Company to the investors of 12% secured convertible notes (“April 2019 Notes”) in the aggregate amount of $3,500,000 (the “April 2019 Offering”). The April 2019 Notes bear interest at 12% per annum, paid quarterly, and mature 18 months from issuance. The April 2019 Investors may elect to convert all or part of the April 2019 Notes, plus accrued interest, at any time into shares of common stock of the Company at a conversion price of $14.00 per share (the “April 2019 Conversion Price”); provided, however, in the event the per share price of a public offering multiplied by fifty percent (50%) at the time of the Company listing on a national exchange (the “April 2019 Discounted Public Offering Price”) is less than $14.00 then the April 2019 Conversion Price shall be reset to equal the lesser of (i) April 2019 Discounted Public Offering Price or (ii) a price per share equal to a $20 million valuation. In addition to the April 2019 Notes, the Investors also received 125,000 warrants to purchase common stock of the Company (the “April 2019 Warrants”) that entitle the holders to purchase a number of shares equal to 50% of the conversion shares of common stock of the Company. The April 2019 Warrants are exercisable for five years at an exercise price of 115% of the conversion price. Upon the occurrence of the listing of the Company’s common stock on a national securities exchange, the sale of all or substantially all of the Company’s stock, the sale or licensing of all or substantially all of the Company’s assets or any combination of the foregoing, the entire unpaid and outstanding principal amount and any accrued interest thereon under the April 2019 Notes shall automatically convert in whole without any further action by the holders. As long as the April 2019 Notes remain outstanding, the Company has agreed that, among other items, it will only use proceeds from the sale of the April 2019 Notes and exercise of the April 2019 Warrants for specific corporate purposes as set forth in the April 2019 SPA, will not incur or permit indebtedness or liens unless permitted and will not enter into variable priced transactions. The Company and the April 2019 Investors entered into Security and Pledge Agreements providing that the obligations to the April 2019 Investors are secured by substantially all of Muscle USA’s assets. The Company granted the April 2019 Investors piggyback registration rights with respect to the shares of common stock underlying the April 2019 Notes and the April 2019 Warrants. On December 5, 2019, an aggregate of $3,175,000 April 2019 Notes, were amended and converted, into 1,270,000 shares of our common stock with an amended conversion price of $2.50. In addition, per the amendments the Company modified the original warrants issued of 113,393 with an exercise price of $16.10 to warrants to acquire an aggregate of 635,000 shares of common stock of the Company with an exercise price of $2.88. On December 5, 2019, a $250,000 April 2019 Notes, was amended and converted, into 83,333 shares of our common stock with an amended conversion price of $3.00. In addition, per the amendment the Company modified the original warrants issued of 8,929 with an exercise price of $16.10 to warrants to acquire an aggregate of 41,667 shares of common stock of the Company with an exercise price of $3.45. During the year ended December 31, 2020, the Company repaid the $75,000 12% secured convertible promissory note. Other Convertible Notes On or about January 23, 2019, the Company and certain note holders, including related parties, agreed to extend the maturity date of the convertible notes payable, as amended and extended on or about August 2018, in the aggregate principal amount of $1,550,000, of which $400,000 was to related parties, to be upon the earlier of (a) January 24, 2020 or (b) the first day the company’s stock is publicly traded. All interest due and payable on the notes, shall be converted into shares of common stock at a conversion price of $1.00 per share. The Company reclassified $12,972 of convertible notes payable at December 31, 2018 to convertible notes payable related parties during the quarter ended September 30, 2019. During April 2019, the Company repaid convertible notes payable in the aggregate principal amount of $150,000, of which $100,000 belong to related parties. In addition, the company issued 15,952 of the company’s common stock as payment for the interest incurred on the convertible notes payable repaid in the aggregate amount of $111,666. On December 5, 2019, an aggregate of $1,375,000 of our original other covertible notes, were amended and converted, into 392,850 shares of our common stock with an amended conversion price of $3.50. In addition, per the amendments the Company modified the original warrants issued of 10,713 with an exercise price of $65.31 to warrants to acquire an aggregate of 200,000 shares of common stock of the Company with an exercise price of $3.50. During the year ended December 31, 2019, as discussed throughout this footnote, various convertible notes were amended and the note holders were induced to convert their notes and the Company incurred inducement expense related to the convertible notes of $15,102,206. The modification was a one time event that only applied to holders willing to convert and therefore was recorded as inducement expense. During the year ended December 31, 2019, as discussed throughout this footnote, various warrants terms where modified. As a result, the Company recorded warrant modification expense of $5,405,770. In applying the Black-Scholes option pricing model to value the warrants that where modified, the Company used the following assumptions: For the Year Ended December 31, 2019 Risk free interest rate 1.55 – 1.62 % Expected term (years) 0.28 – 4.79 Expected volatility 46.69- 52.54 % Expected dividends 0.00 % In accordance with ASC 470-20 “Debt with Conversion and other Options”, the intrinsic value related to the convertible notes results in a beneficial conversion feature which is recorded as a debt discount with a corresponding credit to additional paid in capital. The relative fair value of the warrants at the date of grant is also recorded as a debt discount. As of December 31, 2019, the Company has aggregate debt discounts on the convertible notes and convertible notes, related parties of $38,918 and $0, net of amortization expenses, related to the warrants and the beneficial conversion feature, respectively. For the year ended December 31, 2019, the Company recorded aggregate debt discounts of $548,354 and $548,020, related to the warrants and the beneficial conversion feature, respectively, on the convertible notes, which were amortized over the expected terms of the respective notes. During the year ended December 31, 2020, the Company repaid a $25,000 other convertible note payable. As of December 31, 2020 and 2019, the Company has another convertible note payable in the amount of $100,000 which is included within convertible notes payable. See Note 14 – Commitments and Contingencies – Litigation, Claims and Assessments for details related to the $100,000 other convertible note payable. Other Notes Payable On or about January 23, 2019, the Company and certain note holders, including related parties, agreed to extend the maturity date of the notes payable, as amended and extended on or about August 2018, in the aggregate principal amount of $560,000 to be upon the earlier of (a) January 24, 2020 or (b) the first day the company’s stock is publicly traded. All interest due and payable on the notes, shall be converted into shares of common stock at a conversion price of $7.00 per share. During April 2019, the Company repaid other notes payable in the aggregate principal amount of $560,000, of which $335,000 belong to related parties. In addition, the company issued 68,475 of the company’s common stock as payment for the interest incurred on the other notes payable repaid in the aggregate amount of $479,323. On May 14, 2019, the Company issued a $91,000 promissory note to a related party. The note has a stated interest rate of 15% over the original term of one year with monthly interest payments. The note becomes due in one year or the first day the Company trades publicly on an exchange. The note has been repaid during the year ended December 31, 2020. On October 10, 2019, the Company issued a note payable in connection with the acquisition of the franchisee location in the amount of $300,000. The note has a stated interest rate of 8% with monthly payments payable over 5 years. See Note 4 – Acquisitions – Bronx Acquisition for details regarding a note payable. During December 2019, the Company issued a note payable in the principal amount of $300,000. The note has an original issue discount of 20%. The note becomes due in full on or before February 21, 2020. The note has been repaid during the year ended December 31, 2020. On February 3, 2020, the Company issued a note payable in the principal amount of $150,000. The note has an original issue discount of 20%. The note become due in full on or before February 21, 2020. The note has been repaid during the year ended December 31, 2020. On May 9, 2020, the Company entered into a Paycheck Protection Program Promissory Note and Agreement with Greater Nevada Credit Union, pursuant to which the Company received loan proceeds of $866,300 (the “PPP Loan”). The PPP Loan was made under, and is subject to the terms and conditions of, the PPP which was established under the CARES Act and is administered by the U.S. Small Business Administration. The current term of the PPP Loan is two years with a maturity date of May 9, 2022 and contains a favorable fixed annual interest rate of 1.00%. Payments of principal and interest on the PPP Loan will be deferred for the first ten months of the term of the PPP Loan if the Company did not apply for forgiveness on the PPP Loan. Since the Company applied for loan forgiveness during the first ten months of the term, payments are deferred until the U.S. Small Business Administration determines the Company’s loan forgiveness amount. Principal and interest are payable monthly and may be prepaid by the Company at any time prior to maturity with no prepayment penalties. Under the terms of the CARES Act, recipients can apply for and receive forgiveness for all, or a portion of loans granted under the PPP. Such forgiveness will be determined, subject to limitations, based on the use of loan proceeds for certain permissible purposes as set forth in the PPP, including, but not limited to, payroll costs (as defined under the PPP) and mortgage interest, rent or utility costs (collectively, “Qualifying Expenses”), and on the maintenance of employee and compensation levels during the eight-week period following the funding of the PPP Loan. The Company believes that it has been using the proceeds of the PPP Loan, for Qualifying Expenses. As of the date of filing this report the Company submitted their application for forgiveness of the PPP Loan. However, no assurance is provided that the Company will be able to obtain forgiveness of the PPP Loan in whole or in part. As of December 31, 2020, the Company had an aggregate gross amount of $182,458 in convertible notes payable outstanding, (net of debt discount in the amount of $0 and a net balance of $182,458 included within convertible notes payable, net of debt discount). As of December 31, 2019, the Company had an aggregate gross amount of $732,458 in convertible notes payable outstanding (net of debt discount in the amount of $38,918 with a net balance of $693,540 included within convertible notes payable, net of debt discount). As of December 31, 2020, the Company had an aggregate amount of $1,276,692 and $0 in other notes payable and other notes payable, related party, respectively. As of December 31, 2019, the Company had an aggregate amount of $591,807 and $91,000 in other notes payable and other notes payable, related party , respectively. The maturities of other notes payable as of December 31, 2020, are as follows: Principal Repayments due as of Amount 12/31/2021 $ 701,552 12/31/2022 341,635 12/31/2023 100,466 12/31/2024 96,223 12/31/2025 36,816 $ 1,276,692

Deferred Revenue

Deferred Revenue	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Deferred Revenue	NOTE 11 – DEFERRED REVENUE At December 31, 2020 and 2019, deferred revenue consists of the following: December 31, 2020 December 31, 2019 Franchise fees $ 983,958 $ 1,210,719 Unearned vendor rebates 23,171 64,953 Less: Unearned vendor rebates, current (23,171 ) (64,953 ) Less: Franchise fees, current (39,687 ) (57,744 ) Deferred revenues, non-current $ 944,271 $ 1,152,975 Deferred revenue of $277,255 at December 31, 2019 was recognized in revenue in 2020 within franchise royalties and fees on the consolidated statement of operations. Deferred revenue of $39,687 at December 31, 2020 is expected to be recognized during 2021.

Other Current Liabilities

Other Current Liabilities	12 Months Ended
	Dec. 31, 2020
Other Liabilities Disclosure [Abstract]
Other Current Liabilities	NOTE 12 – OTHER CURRENT LIABILITIES Other current liabilities consist of the following: December 31, 2020 December 31, 2019 Gift card liability $ 91,034 $ 88,673 Co-op advertising fund liability 299,490 298,662 Advertising fund liability 250,894 265,308 $ 641,418 $ 652,643

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 13 – INCOME TAXES The tax effects of temporary differences that give rise to deferred tax assets and liabilities as of December 31, 2020 and 2019 are presented below: For the Years Ended December 31, 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 7,692,505 $ 4,792,519 Stock-based compensation 289,758 267,226 Accounts receivables allowance 22,932 21,000 Accruals 16,266 48,502 Intangible assets 269,562 357,188 Property and equipment 10,292 2,858 Deferred Rent 5,746 - Deferred revenues 267,996 356,992 Gross deferred tax asset 8,575,057 5,846,285 Deferred tax liabilities: Beneficial conversion feature - (10,897 ) Deferred Rent - (260 ) Gross deferred tax liabilities - (11,157 ) Net deferred tax assets 8,575,057 5,835,128 Valuation allowance (8,575,057 ) (5,835,128 ) Net deferred tax assets, net of valuation allowance $ - $ - The income tax (provision) benefit for the periods shown consist of the following: For the Years Ended December 31, 2020 2019 Federal: Current $ - $ - Deferred 2,054,947 1,995,774 State and local: Current - - Deferred 684,982 665,258 2,739,929 2,661,032 Change in valuation allowance (2,739,929 ) (2,661,032 ) Income tax (provision) benefit $ - $ - A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the periods shown, are as follows: For the Years Ended December 31, 2020 2019 Federal income tax benefit at statutory rate 21.0 % 21.0 % State income tax benefit, net of federal impact 7.0 % 7.0 % Permanent differences (0.0 )% (20.6 )% Income passed through to non-controlling interests (0.0 )% (0.0 )% Other (0.4 )% (1.2 )% Change in valuation allowance (27.6 )% (6.2 )% Effective income tax rate 0.0 % 0.0 % The Company has filing obligations in what it considers its U.S. major tax jurisdictions as follows: Nevada, California, New Jersey, Texas, New York State and New York City. The Company’s tax returns filed for the years ending December 31, 2019, 2018, 2017 and 2016 remain subject to examination. The Company is in the process of amending its U.S. Federal and State tax returns for the years ended December 31, 2019, 2018, 2017, 2016 and 2015. As a result of the Company amending its Federal and State tax returns, the Company cannot, with certainty, determine the exact Federal and State NOLs available as of December 31, 2020. The Company estimates that upon completing the filing of the amended returns and the returns for year-end December 31, 2020 that the Company would have approximately $27.5 million of Federal and State NOLs available to offset future taxable income. The net operating loss carryforwards, if not utilized, will expire from 2031 to 2037 for federal and state purposes. Approximately $100,000 of NOL expired during year end December 31, 2020 and approximately $36,000 is projected to expire during year end December 31, 2021. In accordance with Section 382 of the Internal Revenue Code, the utilization of the Company’s net operating loss carryforwards could be subject to annual limitations if there has been greater than 50% ownership change. As such, the Company completed a Section 382 analysis and determined that none of its net operating losses would be limited as of December 31, 2020.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 14 – COMMITMENTS AND CONTINGENCIES Operating Leases The leases are subject to certain annual escalations as defined in the agreements. The Company recognizes rent on a straight-line basis. The cumulative difference between the rent payments and the rent expense since the inception of the leases was $99,859 at December 31, 2020. On August 1, 2019, the Company entered into a settlement agreement with a landlord in connection with the prior executive office in Houston, Texas as the Company vacated the property on April 30, 2018. The Company owed the landlord the sum of $58,522. The landlord agreed to accept $32,283 as full payment of the damages. Pursuant to the settlement we will make three equal payments of $10,761 with the first payment to be made on August 2, 2019, the second payment is to be made on September 1, 2019 and the final payment is to be made on October 1, 2019. As of December 31, 2019, the Company has met all their obligations and the full amount has been paid. On August 22, 2019, the Company entered into a sublease with sublandlord, in connection with the acquisition of the Midtown location, for a lease with a term ending on August 31, 2022. The Company may terminate this sublease with the sublandlord with 30-day notice. The lease calls for annual base rent during the remaining term ranging between $10,448 an $11,417. On October 10, 2019, the Company entered into a lease agreement for five years with a landlord in connection with the acquisition of the Bronx location. The lease calls for an annual base rent of $6,500 per month for the first twenty-four months, with annual three percent rent increase thereafter. The lease has the option of two five-year extensions with an annual three percent rent increase. During the year ended December 31, 2019, the Company became obligated for payments pursuant to two new lease agreements for restaurant spaces with lease terms of 10 years, exclusive of options to renew. These lease agreements have a monthly rent expense based on a percentage fee of eight percent of gross sales for each year of the agreement. One of the lease states that the percentage fee will be ten percent for gross sales equal or greater than $1,000,000 for an agreement year. On June 26, 2020, the Company was informed that one of their leases for a future military location was terminated due to the current economic environment as a result of COVID-19. Due to the economic effect of COVID-19 the Company made the decision to close one of their Company owned stores permanently during the third quarter of 2020. As a result, the Company was able to negotiate a sublease on October 29, 2020, for the remainder of the lease term in which the subtenant agreed to make lease payments to the Company until the lease terminates on February 28, 2021. On October 19, 2020, the Company entered into a lease agreement for five years with a landlord in connection with the acquisition of the Chelsea location. The lease calls for an annual base rent of $11,000 per month for the first twelve months, with annual nine percent rent increase thereafter. The lease has the option of two five-year extensions with an annual three percent rent increase. On November 2, 2020 the Company agreed to a lease assignment for the remaining term of a five years with a landlord, that was entered into on January 1, 2020, in connection with the acquisition of the Philadelphia location. The lease calls for an annual base rent of $43,992 per month. The lease has the option of one five-year extensions with an annual base rent of $48,396 per month. The Company has recorded security deposits, totaling, in the aggregate, approximately $131,790 and $37,000 as of December 31, 2020 and 2019, respectively. Future aggregate minimum lease payments for these leases and others as of December 31, 2020 are: Future Minimum Lease Payments 2021 $ 595,788 2022 569,724 2023 484,442 2024 485,351 2025 345,804 Thereafter 274,190 $ 2,755,299 Total rent expense was $726,242 and $467,106 for the years ended December 31, 2020 and 2019, respectively. Of which $691,986 is recognized as rent expense under operating costs and expenses on the consolidated statement of operations and the remaining $34,256 is recognized within general and administrative expenses on the consolidated statement of operations. Included within rent expense for the year ended December 31,2020, under operating cost and expense on the consolidated statement of operation is monthly license fees of approximately $78,000 incurred in connection with our delivery only kitchens. Employment Agreements On September 26, 2018, the Company rehired Ferdinand Groenewald as Chief Financial Officer of the Company and entered into an Employment Agreement with Mr. Groenewald. Pursuant to the agreement, Mr. Groenewald will be employed as Chief Financial Officer of the Company for a period of two years unless earlier terminated pursuant to the terms of the agreement. During the term of the agreement, Mr. Groenewald will be entitled to a base salary at the annualized rate of $150,000 and will be eligible for a discretionary performance cash bonuses which will include $10,000 upon completion of the audit for the year ended December 31, 2017 and $25,000 and up to 1,428 shares of common stock upon completion of a public offering of not less than $3 million together with listing on a national exchange (the “Public Offering”), which may be increased to 3,571 in the event $5 million is raised. Mr. Groenewald’s salary will increase to $175,000 upon closing of the Public Offering. Mr. Groenewald is also eligible to participate in employee benefits plans as the Company may institute from time to time that are available for full-time employees. Mr. Groenewald was paid a discretionary performance cash and equity bonuses including cash of $25,000 and 19,285 shares upon completion of the Public Offering. On August 11, 2020, Mr. Groenewald agreed to cancel 19,285 shares of the Company’s common stock previously issued and waved all rights to the equity compensation provided under his employment agreement. On September 26, 2018, the Company appointed Kenneth Miller as Chief Operating Officer of the Company and entered into an Employment Agreement with Mr. Miller. Pursuant to the agreement, Mr. Miller will be employed as Chief Operating Officer of the Company for a period of two years unless earlier terminated pursuant to the terms of the agreement. During the term of the agreement, Mr. Miller will be entitled to a base salary at the annualized rate of $200,000, which will be increased to $275,000 upon successful closing of the Public Offering. Mr. Miller was issued 14,285 shares of the Company’s common stock upon closing of the Public Offering. In addition, Mr. Miller was paid a discretionary performance cash and equity bonuses including cash of $50,000 and 17,857 shares of common stock upon completion of the Public Offering. Mr. Miller is also eligible to participate in employee benefits plans as we may institute from time to time that are available for full-time employees. On August 11, 2020, Mr. Miller agreed to cancel 32,142 shares of common stock previously issued to him and waived all rights to equity compensation provided under his employment agreement. On October 26, 2018, the Company entered into an Employment Agreement with Michael Roper, which replaced his employment agreement from May 2018. Pursuant to the Employment Agreement, Mr. Roper will continue to be employed as Chief Executive Officer of the Company for a period of two years unless earlier terminated pursuant to the terms of the agreement. The Employment Agreement will be automatically extended upon listing the Company on a national exchange and raising $3,000,000 (the “Public Offering”). During the term of the Employment Agreement, Mr. Roper will be entitled to a base salary at the annualized rate of $250,000, which was increased to $275,000 upon achieving various milestones required by the Investors that participated in the September 2018 Offering and will be increased to $350,000 upon the Company completing the Public Offering. Mr. Roper will be eligible for a discretionary performance bonus to be paid in cash or equity, provided, however, no cash bonus will be paid until the closing of the Public Offering. Mr. Roper was paid a $100,000 bonus upon closing of the Public Offering. Mr. Roper was also issued 14,285 shares of our common stock upon the closing of the Public Offering. In addition, pursuant to board approval on June 29, 2019, Mr. Roper was issued 35,714 shares of our restricted common stock awards upon closing of the Public Offering. In addition, upon the closing of the Public Offering Mr. Roper received 14,285 shares of common stock pursuant to his employment agreement. Mr. Roper was issued an additional 35,714 pursuant to his employment agreement upon the closing of the Public Offering of at least $5 million. Mr. Roper’s common stock was issued on February 18, 2020 and his bonus was paid, subsequent to completing our Public Offering. On August 11, 2020, Mr. Roper agreed to cancel 100,000 shares of common stock previously issued to him and waived all rights to equity compensation provided under his employment agreement. On October 26, 2018, the Company entered into an Employment Agreement with Kevin Mohan. Pursuant to the Employment Agreement, Mr. Mohan will be engaged as Chief Investment Officer of the Company for a period of two years unless earlier terminated pursuant to the terms of the agreement. The Employment Agreement will be automatically extended upon the Public Offering. During the term of the Employment Agreement, Mr. Mohan will be entitled to a base salary at the annualized rate of $156,000, which will be increased to $175,000 upon the Public Offering. Mr. Mohan will be eligible for a discretionary performance bonus to be paid in cash following the closing of the Public Offering. Mr. Mohan was paid $50,000 bonus upon closing of the Public Offering. Mr. Mohan was also issued 28,571 shares of our common stock upon the closing of the Public Offering. In addition, pursuant to board approval on June 29, 2019, Mr. Mohan was issued 35,714 shares of our restricted common stock awards upon closing of the Public Offering. Mr. Mohan’s common stock was issued on February 18, 2020 and his bonus was paid, subsequent to completing our Public Offering. On August 11, 2020, Mr. Mohan agreed to cancel 64,285 shares of common stock previously issued to him and waived all rights to equity compensation provided under his employment agreement. On May 5, 2019, the Company entered into an Employment Agreement with Rodney Silva. Pursuant to the Employment Agreement, Mr. Silva will be engaged as Vice President of Brand Development/Franchise Sales of the Company for a period of eighteen months unless earlier terminated pursuant to the terms of the agreement. The Employment Agreement will be automatically extended upon the Public Offering. During the term of the Employment Agreement, Mr. Silva will be entitled to a base salary at the annualized rate of $150,000. Mr. Silva will be eligible for a discretionary performance bonus to be paid in cash following the closing of the Public Offering. Mr. Silva is also eligible to participate in employee benefits plans as the Company may institute from time to time that are available for full-time employees. On May 6, 2019, the Company appointed Aimee Infante as Chief Marketing Officer of the Company and entered into an Employment Agreement with Ms. Infante. Pursuant to the Employment Agreement, Ms. Infante will be employed as Chief Marketing Officer of the Company for a period of two years unless earlier terminated pursuant to the terms of the Employment Agreement. During the term of the Employment Agreement, Ms. Infante will be entitled to a base salary at the annualized rate of $125,000, which will be increased to $150,000 upon the completion of a public offering of not less than $3 million together with listing on a national exchange (the “Public Offering”). Following the closing of the Public Offering, Ms. Infante receive a one-time $10,000 cash bonus and will be entitled to an annual cash bonus based on 25% of her base salary subject to satisfying specific written criteria. See Note 15 – Equity – Restricted Common Stock for details related the restricted stock issuance. Election of Directors On October 27, 2020, the Company held its annual shareholders meeting and the shareholders voted on the directors to serve on the Company’s board of directors. The shareholders elected Stephan Spanos, A.B. Southall III, Paul L. Menchik, Peter Petrosian, Jeff Carl, Major General (ret) Malcom Frost and Phillip Balatsos to serve on the Company’s board of directors. Consulting Agreements During July 2019, the Company entered into a Consulting Agreement, effective as of July 1, 2019, with an advisory group to provide strategic business services in connection with a future offering. The term of the agreement is for one year. Pursuant to the terms of the agreement, the Company issued 41,426 restricted shares of common stock and agreed to pay a cash fee of $75,000 upon signing the agreement. During July 2019, the Company entered into a Consulting Agreement with a consultant with a background in menu and recipe development to develop a new menu and recipes for a new healthy restaurant concept called Healthy Joe’s. The Company will issue an aggregate of 1,642 shares of common stock as payment pursuant to the terms of the agreement and reimburse the consultant for any out-of-pocket expenses in connection with the services provided pursuant to the agreement. As of December 31, 2020, the Company issued 500 shares to the consultant pursuant to the agreement. On February 18, 2020, the Company entered into a professional services agreement with a company to provide advice on business development of food stores and delivery kitchen operations. In addition, they will review and advise the Company on potential acquisition targets, including financial analytics for post-merger entities and provide assistance in preparing pro-forma financial information. The term of the agreement commences from the effective date on February 18, 2020 and expires on February 18, 2021. Pursuant to the terms of the agreement, the Company agreed to issue 300,000 shares of the Company’s common stock and 100,000 three-year cashless warrants with an exercise price of $5.00 per share upon signing of the agreement as payment. The grant date fair value of the warrants of $191,000 was recorded in general and administrative expense as stock-based compensation. The Company rescinded the issuance of 100,000 warrants and 300,000 shares of the Company’s common stock in July 2020 that were issued in the first quarter of 2020, pursuant to a consulting agreement. Although the shares were duly authorized and validly issued, the Company rescinded the stock and warrants as it did not have the required amount of equity authorized under its 2019 Incentive Stock Plan. Following the rescission of the warrants and shares of common stock, the consultant threatened to commence legal proceedings against the Company and demanded the Company to re-issue the 300,000 shares of common stock and 100,000 warrants and to provide the Consultant registration rights. In order to settle and avoid the time commitment and expense associated with potential litigation, the Company and the Consultant entered into a Settlement Agreement (“Settlement Agreement”) on August 11, 2020 whereby the Company agreed to issue 300,000 shares of common stock within 5 five days of entering into the Settlement Agreement. These shares are not subject to any equity plan. The Company agreed to register the shares of common stock in consideration of a release by the Consultant. In addition, as part of the Settlement Agreement the Company issued 100,000 stock options upon the approval of the 2020 Equity Incentive Plan with a grant date fair value of $187,000. See Note 15 – Equity – Options for more details related to the issuance of the stock options. On February 24, 2020, the Company entered into a Consulting Agreement with consultants with experience in the area of corporate finance, investor communication and financial and investor public relations. The term of the agreement is for two months from the effective date on February 27, 2020 and expires on April 27, 2020. Pursuant to the terms of the agreement, the Company agreed to pay $215,000 in cash and to issue 10,000 shares of the Company’s common stock. In the event the Company elects to not extend the term of the agreement, it is to notify the consultants within five days of the conclusion of the 60-day term. The Company did not extend the term of the original agreement. As of December 31, 2020, the company issued the 10,000 shares of common stock and paid the $215,000 in cash pursuant to the terms of the agreement. On April 8, 2020, the Company entered into a professional service agreement with a consultant to provide advice on investor outreach and institutional engagements. The Consultants will also provide continuous market insight and interpret our trading activity. The term of the agreement commenced from the execution date and ends on April 1, 2021. Pursuant to the terms, the Company agreed to pay the consultant in the form of non-qualified stock options to acquire 200,000 shares of the Company’s common stock, exercisable at $2.50 per share for a period of one year. The Options are fully vested upon the signing of this agreement. In addition, the option is callable by the Company in the event the market price of its shares close above $3.50 per share for five consecutive dates upon which the consultant will have three days to elect to exercise or forfeit the options. The Company has not issued the options pursuant to the original terms of the agreement and on August 11, 2020, the Company and the consultant entered into an amendment and agreed that the 200,000 non-qualified stock options shall be issued upon the Company’s shareholders approval of its 2020 Incentive Stock Plan. As of December 31, 2020 as part of the Settlement Agreement the Company issued the 200,000 stock options upon the approval of the 2020 Equity Incentive Plan with a grant date fair value of $60,000. See Note 15 – Equity – Options for more details related to the issuance of the stock options. On July 28, 2020, the Company entered into a Consulting Agreement with consultants with experience in the area of corporate finance, investor communication and financial and investor public relations. The term of the agreement is for one month from the effective date on July 28, 2020 and expires on August 28, 2020. Pursuant to the terms of the agreement, the Company agreed to pay $253,500 in cash and to issue 15,000 shares of the Company’s common stock. As of December 31, 2020, the Company issued the 15,000 shares of common stock and paid the $253,500 in cash pursuant to the terms of the agreement. Board Compensation On July 16, 2019, the board of directors approved a board compensation plan that would compensate the board members for their deferred compensation for 2019, 2018 and 2017. The board members are eligible for cash compensation of $4,500 or $9,000 per year. To be paid as follows: (i) directors serving on the board during 2018 and 2017, will be granted shares is lieu of payment as the letter agreements set forth certain terms pursuant to which the directors will serve as directors of the Company. In addition, on an ongoing basis pursuant to the approved board compensation plan each director will receive 1,428 shares of common stock per year for service as director, 185 shares of common stock per year for service on each committee and 142 shares of common stock per year for service as chair for such committee. The shares of common stock for committee service will be limited to two committees. The Company issued shares of common stock upon the occurrence of the public offering and up listing on a national exchange as follows, which was prorated for a partial year: (i) directors that served as directors during the year ended December 31, 2017 each received 714 shares of common stock, (ii) directors that served as directors during the year ended December 31, 2018 each received 1,428 shares of common stock and (iii) directors that served as directors during the year ended December 31, 2019 each received 1,428 shares of common stock. The directors did not received compensation for services prior to the Company being up listed on a national exchange, the Company agreed to provide equity in lieu of cash compensation and equity compensation for services rendered during 2017, 2018 and 2019. For past director services in lieu of cash unpaid to date: (i) directors that served as directors during the year ended December 31, 2017 each received shares of common stock valued at $4,500 priced at the price per share of the Company’s public offering in connection with its uplisting (the “Uplisting Offering”), (ii) directors that served as directors during the year ended December 31, 2018 each received shares of common stock valued at $9,000, which was prorated for a partial year of service, and priced at the price per share of the Uplisting Offering and (iii) directors that served as directors during the year ended December 31, 2019 through the date of the Uplisting Offering each received shares of common stock valued at $9,000, which was prorated for a partial year of service, priced at the price per share of the Uplisting Offering. On August 5, 2019 the Company authorized the issuances of an aggregate of 17,005 shares of common stock, valued at a $7.00 per share, to the members of the board of directors. On October 19, 2019 the Company authorized the issuances of an aggregate of 3,748 share of common stock to the members of the board of directors. On February 17, 2020 the Company authorized the issuance of an aggregate of 25,616 shares of common stock to the members of the board of directors as compensation earned through the end of the fourth quarter of 2019. On June 24, 2020 the Company authorized the issuance of an aggregate of 4,340 shares of common stock to the members of the board of directors as compensation earned through the end of the first quarter of 2020. On November 10, 2020 the Company authorized the issuance of an aggregate of 5,944 shares of common stock to the members of the board of directors as compensation earned for the second and third quarter of 2020 On December 4, 2020, the board of directors approved a new board compensation plan that would compensate the board members for their deferred compensation for the fourth quarter 2020 through the third quarter of 2021. The board members are eligible for cash compensation of $12,000 per year to be paid quarterly within 30 days of the close of each quarter. In addition, on an ongoing basis pursuant to the approved board compensation plan each director will receive $8,000 in value of common stock per year for service as director, $6,000 in value of shares of common stock per year for service on each committee and $4,000 in value of shares of common stock per year for service as chair for such committee. The number of shares to be issued would be based upon the closing price of the last trading date of each calendar quarter. The shares of common stock for committee service will be limited to two committees. As of December 31, 2020, the Company accrued a total of $36,697 related to board compensation. Taxes The Company failed in certain instances in paying sales taxes collected from customers in specific states that impose a tax on sales of the Company’s products during 2018 and 2019. The Company had accrued for approximate $231,177 and $329,089, which includes interest as of December 31, 2020 and December 31, 2019 related to this matter. Litigations, Claims and Assessments On March 27, 2018 a convertible note holder filed a complaint in the Iowa District Court for Polk County #CVCV056029 against the Company for failure to pay the remaining balance due on a promissory note in the amount of $100,000, together with interest, attorney fees and other costs of $171,035. On June 6, 2018 a default judgement was entered against the Company for the amount of $171,035. The Company repaid an aggregate amount of $71,035, consisting of principal and interest, as of the date of the filing of this report. As of December 31, 2020, the Company has accrued for the liability in convertible notes payable in the amount of $100,000 and accrued interest of $23,056 is included in accounts payable and accrued expenses. In May 2018, Resolute Contractors, Inc., Quality Tile, MTL Construction, Genesis Electric, JNB Interiors and Captive Aire filed a Mechanics Lien for labor, service, equipment and materials in the total amount of $98,005. The Company intends to set up various payment plans with these vendors. As of December 31, 2020, the Company has accrued for the liability in accounts payable and accrued expenses. On December 12, 2018, the Company was listed as a defendant to a lawsuit filed by a landlord in the Superior Court of the State of California. Fountain Valley is seeking approximately $121,000 in damages for rent, interest and other expenses. On February 15, 2019, the Company entered into a settlement agreement and payment plan in the amount of $85,000. The Company agreed to make the following payments (i) $15,000 on or before March 15, 2019, and (ii) ten monthly installments of $7,000 commencing on April 15, 2019 and continuing monthly on the 15th day of each month though January 15, 2020. The company has accrued for the liability in accounts payable and accrued expenses and has been making repayments pursuant to the settlement agreement. As of January 15, 2020, the Company has met all their obligations and the full amount has been paid. On or about March 7, 2019, the Company was listed as a defendant to a lawsuit filed by a contractor in the State of Texas. The contractor is claiming a breach of contract and is seeking approximately $32,809 in damages for services claimed to be rendered by the contractor. The Company is working with legal counsel in order to reach a settlement. As of December 31, 2020, the Company accrued $30,000 for the liability in accounts payable and accrued expenses. On January 23, 2020, the Company was served a judgment in the amount of $130,185 for a breach of a lease agreement in Chicago, Illinois, in connection with a Company owned store that was closed in 2018. As of December 31, 2020, the Company has accrued for the liability in accounts payable and accrued expenses. In March 2021, the Company participated in a mediation concerning an investor who invested with American Restaurant Holdings, Inc and/or American Restaurants, LLC, our former parent company, from 2013 through 2015 in the total amount of $531,250. The Company does not believe the dispute concerns Muscle Maker, Inc. and intends to defend itself vigorously if the matter is not settled. As of the filing of this report, the company has not accrued for any potential liability pending the outcome of continued mediation. In the normal course of business, the Company may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. In the opinion of management after consulting legal counsel, such matters are currently not expected to have a material impact on the Company’s financial statements. The Company records legal costs associated with loss contingencies as incurred and accrues for all probable and estimable settlements after consulting legal counsel. Trademark During July 2019 the Company filed an application to register a trade name and service mark for “Healthy Joe’s” that will be used in connection with the development and operating of potential Healthy Joe’s restaurants. If the trademark is approved, the Company will license the rights to use the Healthy Joe’s trademark and intellectual property to its wholly-owned subsidiaries, Muscle Maker Development and Muscle Maker Corp., and to further sublicense them to our franchisees for use in connection with Healthy Joe’s restaurants. Corporate Address Change During October 2020, the Company relocated its corporate office address from 308 East Renfro Street, Suite 101, Burleson, Texas, 76028 to 2600 South Shore Blvd. Suite 300, League City, Texas, 77573. Kitchen Service Agreement On February 26, 2020, the Company entered into a Kitchen Services Agreement with a major delivery-only kitchen concept. The Kitchen Services Agreement provides for ten locations in total with four initial locations starting in the Chicago market, two locations in the Philadelphia market, one location in the Providence market, two locations in the Miami market and one location in the New York market. The Kitchen Services Agreement provide the Company with access to the delivery-only locations for a one-year term with an automatic one-year renewal unless terminated by either party. The delivery-only locations are set up for third party delivery and provide that the Company must pay monthly license fees, processing service fees and storage service fees. The monthly license fees for the locations range from $3,000 to $6,000. The monthly license fees become due 14 days after the Company is granted access to the location. As of the date of filing this report the Company has opened seven of the ten locations with the Miami and New York locations anticipated to be opened in 2021.

Equity

Equity	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Equity	NOTE 15 – EQUITY Authorized Capital On October 27, 2020, the shareholders approved to amend the Company’s articles of incorporation to increase the number of authorized shares of common stock from 14,285,714 to 25,000,000 shares of $0.0001 par value share common stock. As of December 31, 2020, the Company was authorized to issue 25,000,000 shares of $0.0001 par value per share common stock. The holders of the Company’s common stock are entitled to one vote per share. Stock Option and Stock Issuance Plan 2019 Plan The Company’s board of directors and shareholders approved and adopted on October 28, 2019 the 2019 Equity Incentive Plan (“2019 Plan”), effective on October 28, 2019 under which stock options and restricted stock may be granted to officers, directors, employees and consultants in the form of non-qualified stock options, incentive stock-options, , stock appreciation rights, restricted stock awards, restricted stock Units, stock bonus awards, performance compensation awards (including cash bonus awards) or any combination of the foregoing. Under the 2019 Plan, the Company reserved 214,286 shares of common stock for issuance. As of the date of the issuance of these consolidated financial statements 188,527 shares have been issued under the 2019 Plan. Upon the adoption of our 2020 Equity Incentive Plan, we will no longer issue awards under the 2019 Plan, but any existing awards granted to our management team and Board of Directors will remain outstanding under the 2019 Plan. 2020 Plan The Company’s board of directors and shareholders approved and adopted on September 16, 2020 the 2020 Equity Incentive Plan (“2020 Plan”), effective on September 16, 2020 under which stock options and restricted stock may be granted to officers, directors, employees and consultants in the form of non-qualified stock options, incentive stock-options, stock appreciation rights, restricted stock awards, restricted stock Units, stock bonus awards, performance compensation awards (including cash bonus awards) or any combination of the foregoing. Under the 2020 Plan, the Company reserved 1,750,000 shares of common stock for issuance. As of the date of the issuance of these consolidated financial statements 178,333 shares have been issued under the 2020 Plan. Common Stock Issuances See Note 10 – Notes Payable – 15% Senior Secured Convertible Promissory Notes, 12% Secured Convertible Notes, and Other Convertible for details related to stock issuances in connection with conversions of notes for the year ended December 31, 2019. On February 17, 2020 the Company authorized the issuance of an aggregate of 25,616 shares of common stock to the members of the board of directors as compensation earned through the end of the fourth quarter of 2019. On March 31, 2020, the Company issued 75,000 shares of common stock of the Company to a consultant that assisted the Company in the area of investor relations and capital introduction. On April 21, 2020, the Company issued an aggregate of 51,105 shares of common stock in exchange for accrued interest related to convertible notes that where converted in 2019 in the amount of $357,735. On June 1, 2020, the Company issued 5,000 shares of common stock of the Company to a consultant with an aggregate fair value of $10,150. On June 5, 2020, the Company issued 15,000 shares of common stock of the Company to a digital marketing consultant with an aggregate fair value of $46,050. On June 24, 2020 the Company authorized the issuance of an aggregate of 4,340 shares of common stock to the members of the board of directors as compensation earned through the end of the first quarter of 2020. On August 21, 2020, the Company issued an aggregate of 53,571 shares of common stock of the Company to various consultants with an aggregate fair value of $200,705. On November 5, 2020, the Company issued 53,763 shares of common stock of the Company to a consultant with a fair value of $100,000. On November 30, 2020, the Company issued 82,500 shares of common stock of the Company to a consultant with a fair value of $176,138. See Note 14 – Commitments and Contingencies – Consulting Agreements and Board Compensation for details related to additional stock issuances for the year ended December 31, 2020 and 2019. See Note 15 – Equity – Closing of Offerings for shares issued in the offerings and over-allotment. Closing of Offerings On February 12, 2020, the Company priced its initial public offering of 1,540,000 shares of common stock at a price of $5.00 per share. The Company started trading on the Nasdaq Capital Market on February 13, 2020 under the ticker symbol “GRIL”. The Company closed on the offering on February 18, 2020, yielding proceeds of $6,780,000, net of underwriters and other fees of $920,000. Upon closing of the offering the Company issued 123,200 warrants to the underwriters as part of their agreement. On September 10, 2020, the Company priced its public offering (“September Offering”) of 3,294,118 shares of common stock at a price of $1.70 per share. The Company closed on the September Offering on September 15, 2020, yielding net proceeds of $4,940,001, net of underwriters and other fees of $660,000. Upon closing of the September Offering the Company issued 263,529 warrants to the underwriters as part of their agreement. Pursuant to the underwriting agreement for the September Offering the Company granted the underwriters an option to exercise for 45 days, to purchase up to an additional 494,177 shares of common stock to cover the over-allotment. On October 27, 2020, the Company closed on the over-allotment yielding proceeds of $764,399, net of underwrites and other fees of $75,600 and the Company issued the 494,177 shares of common stock. Warrant and Option Valuation The Company has computed the fair value of warrants granted and options accrued for as accrued compensation expense using the Black-Scholes option pricing model. The expected term used for warrants and options issued to non-employees is the contractual life. The Company is utilizing an expected volatility figure based on a review of the historical volatilities, over a period of time, equivalent to the expected term of the instrument being valued, of similarly positioned public companies within its industry. The risk-free interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. The options accrued for in accrued compensation expense had a grant date fair value of $46,000 on April 8, 2020. The Company recorded a mark to market fair value adjustment of $14,000 on the statement of operations during the years ended December 31, 2020. The Company has estimated the fair value of the options using the Black-Scholes model using the following assumptions: expected volatility of 66.77-112.17%, risk-free rate of 0.12-0.23%, expected term of 0.34 -1 year, expected dividends of 0%, and stock price of $1.42 – 2.71. See Note 15 – Equity – Options for the issuance of the stock option during the fourth quarter of 2020. Restricted Common Stock During the year ended December 31, 2019, the Company issued an aggregate of 61,426 restricted common stock of the Company to consultants with an aggregate fair value of $430,000. On February 18, 2020, the Company issued an aggregate of 216,783 shares of restricted common stock of the Company, with an aggregate value fair value of $1,083,915, to the executive team pursuant to their employment agreements as part of completing the initial public offering. On August 11, 2020, the executive team entered into an agreement individually with the Company to cancel an aggregate of 216,783 vested shares of restricted common stock of the Company previously issued in the first quarter of 2020 and acknowledge that no further compensation is due under their employment agreements during the quarter ended September 30, 2020. As a result of the cancelled restricted common stock, the Company reversed $1,083,893 in stock-based compensation during the quarter ended September 30, 2020, that was originally recorded during the three months ended March 31, 2020, within general and administrative expenses related to the cancelled shares in the unaudited consolidated statement of operations. At December 31, 2020, the unamortized value of the restricted common stock was $426. The unamortized amount will be expensed over a weighted average period of 0.003 years. A summary of the activity related to the restricted common stock for the years ended December 31, 2020 and December 31, 2019 is presented below: Weighted Average Grant Total Date Fair Value Outstanding at January 1, 2018 6,063 44.38 Granted 61,426 7.00 Forfeited (1,649 ) 65.33 Vested (63,414 ) 8.83 Outstanding at December 31, 2019 2,426 65.33 Granted 216,783 5.00 Forfeited - - Vested (218,009 ) 5.34 Outstanding at December 31, 2020 1,200 $ 65.33 Options A summary of option activity during the years ended December 31, 2020 and 2019 is presented below: Weighted Weighted Average Average Remaining Number of Exercise Life Options Price In Years Outstanding, December 31, 2018 33,750 $ 9.33 1.6 Issued - - Exercised - - Outstanding, December 31, 2019 33,750 $ 9.33 0.6 Issued 300,000 2.15 Exercised - - Forfeited (33,750 ) 9.33 Outstanding, December 31, 2020 300,000 $ 2.15 1.8 Exercisable, December 31, 2020 300,000 $ 2.15 1.8 On November 27, 2020, the Company issued an aggregate of 300,000 fully vested stock options to consultants with an aggregate fair value of $118,000. See Note 14 – Commitments and Contingencies – Consulting Agreements for details related to the stock options issued for the year ended December 31, 2020. The Company has estimated the fair value of the options using the Black-Scholes model using the following assumptions: For the Year Ended December 31, 2020 Risk free interest rate 0.10 – 0.23 % Expected term (years) 0.34 - 5.00 Expected volatility 66.77- 112.17 % Expected dividends 0.00 % Warrants A summary of warrants activity during the years ended December 31, 2020 and 2019 is presented below: Weighted Weighted Average Average Remaining Number of Exercise Life Warrants Price In Years Outstanding, December 31, 2018 312,078 $ 23.66 3.3 Issued 2,138,209 4.88 Exercised - - Outstanding, December 31, 2019 2,450,287 $ 5.51 3.7 Issued 486,729 3.65 Exercised - - Forfeited (354,159 ) 6.74 Outstanding, December 31, 2020 2,582,857 $ 4.08 3.3 Exercisable, December 31, 2020 2,582,857 $ 4.08 3.3 The grant date fair value of warrants granted during the years ended December 31, 2020 and 2019 was determined on the date of issuance using the Black-Scholes option pricing model with the following assumptions: expected volatility, dividend rate, risk free interest rate and the expected life. The Company calculates the expected volatility using the historical volatility of comparable companies over the most recent period equal to the expected term and evaluates the extent to which available information indicates that future volatility may differ from historical volatility. The expected dividend rate is zero as the Company does not expect to pay or declare any cash dividends on common stock. The risk-free rates for the expected terms of the stock warrants are based on the U.S. Treasury yield curve in effect at the time of the grant. The Company has not experienced significant exercise activity on warrants. Due to the lack of historical information, the Company determined the expected term of its warrant awards issued using the simplified method. In applying the Black-Scholes option pricing model, the Company used the following assumptions: For the Years Ended December 31, 2020 2019 Risk free interest rate 1.37 % 1.55 – 2.62 % Expected term (years) 3.00 0.28 - 5.00 Expected volatility 55.33 % 46.69- 88.10 % Expected dividends 0.00 % 0.00 % Stock-Based Compensation Expense Stock-based compensation related to restricted stock issued to employees, directors and consultants, warrants and options issued to consultants amounted to $2,806,336 and $666,504 for the years ended December 31, 2020 and 2019, respectively, of which $2,803,716 and $663,804, respectively, was recorded in general and administrative expenses and $2,620 and $2,700, respectively, was recorded in labor expense within restaurant operating expenses.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	NOTE 17 – SUBSEQUENT EVENTS Company-Owned Restaurants Subsequent to December 31, 2020 and through the date of the issuance of these consolidated financial statements, the Company opened one additional company-owned restaurant. Common Stock On February 3, 2021, the Company issued an aggregate of 20,000 shares of common stock of the Company to a digital marketing consultant with an aggregate fair value of $42,600. On February 3, 2021, the Company issued an aggregate of 16,126 shares of common stock of the Company to the members of the board of directors as compensation earned through the end of the fourth quarter of 2020. On February 11, 2021, the Company issued an aggregate of 221,783 shares of common stock of the Company to various executives and an employee. On March 31, 2021, the Company authorized the issuance of an aggregate of 12,711 shares of common stock to the members of the board of directors as compensation earned during the first quarter of 2021. Consulting Agreements On February 7, 2021, the Company entered into a Consulting Agreement with consultants as a strategy business consultants to provide the Company with business and marketing advice as needed. The term of the agreement is for five months from the effective date on February 7, 2021. Pursuant to the terms of the agreement the Company agreed to pay the consultant a total of 100,000 shares of the Company’s common stock. The Company issued 60,000 shares of common stock upon the effective date of the agreement with the remaining 40,000 to be issued upon the successful completion of the agreement. On March 8, 2021, the Company entered into a Consulting Agreement with consultants as a strategy business consultants to provide the Company with financial and business. The term of the agreement is for five months from the effective date on March 8, 2021. Pursuant to the terms of the agreement the Company agreed to pay the consultant a total of 100,000 shares of the Company’s common stock. The Company issued 70,000 shares of common stock upon the effective date of the agreement with the remaining 30,000 to be issued upon the successful completion of the agreement. On March 22, 2021, the Company entered into a Consulting Agreement with consultants with experience in the area of investor relations and capital introductions. The term of the agreement is for six months from the effective date on March 22, 2021. Pursuant to the terms of the agreement the Company agreed to pay $250,000 in cash for ancillary marketing, to be paid out at the Company’s discretion. In addition, the Company issued 150,000 shares of the Company’s common stock as a commencement incentive which is fully earned by entering into the agreement. Acquisition of Superfit Foods On March 25, 2021, the Company entered into an asset purchase agreement with Superfit Foods, LLC, a Florida limited liability company and Superfit Foods, LLC, a Nevada limited liability company (the “Superfit Acquisition”). The purchase price of the assets and rights was $1,150,000. The purchase price is payable as follows: $475,000 that was paid at closing and the remaining $625,000 paid in 268,240 shares of common stock to be held for six months before being registered. Private Placement On April 7, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor (the “Securities Purchase Agreement”) for a private placement (the “Private Placement”) pursuant to which the investor agreed to purchase from the Company for an aggregate purchase price of approximately $10,000,000 (i) 1,250,000 shares of common stock of the Company (ii) a common stock purchase warrant to purchase up to 4,115,227 shares of Common Stock (the “Common Warrant”) and (iii) a pre-funded common stock purchase warrant to purchase up to 2,865,227 shares of Common Stock (the “Pre-Funded Warrant”). Each share and accompanying Common Warrant is being sold together at a combined offering price of $2.43 per share and Common Warrant, and each Pre-Funded Warrant and accompanying Common Warrant is being sold together at a combined offering price of $2.42 per Pre-Funded Warrant and accompanying Common Warrant. The Pre-Funded Warrant is immediately exercisable, at a nominal exercise price of $0.01 per share, and may be exercised at any time until the Pre-Funded Warrant is fully exercised. The Common Warrant will have an exercise price of $2.43 per share, are immediately exercisable and will expire five and one-half (5.5) years from the date of issuance. The Private Placement closed on April 9, 2021. The Securities Purchase Agreement contains customary representations, warranties and agreements of the Company and the Purchaser and customary indemnification rights and obligations of the parties thereto. Pursuant to the Securities Purchase Agreement, the Company is required to register the resale of the Shares and the shares issuable upon exercise of the Common Warrant and the Pre-Funded Warrant. The Company is required to prepare and file a registration statement with the Securities and Exchange Commission within 30 days of the date of the Securities Purchase Agreement and to use commercially reasonable efforts to have the registration statement declared effective within 90 days of the closing of the Private Placement. Pursuant to a placement agency agreement, dated April 6, 2021, between the Company and A.G.P./Alliance Global Partners (the “Placement Agent”) entered into in connection with the Private Offering, the Placement Agent acted as the sole placement agent for the Private Placement and the Company has paid customary placement fees to the Placement Agent, including a cash fee equal to 8% of the gross proceeds raised in the Private Placement and a common stock purchase warrant to purchase shares of Common Stock in an amount equal to 4% of the Shares and shares of Common Stock issuable upon exercise of the Warrants sold in the Private Placement, the warrant has an exercise price of $2.916 per share and is exercisable commencing six months from the date of the pricing of the Private Placement for a period of five years after such date. Pursuant to the Placement Agency Agreement, the Company has also agreed to reimburse certain expenses of the placement agent incurred in connection with the Private Placement.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries and majority-owned subsidiary. Any intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Significant estimates include: ● the assessment of recoverability of long-lived assets, including property and equipment, goodwill and intangible assets; ● the estimated useful lives of intangible and depreciable assets; ● estimates and assumptions used to value warrants and options; ● the recognition of revenue; and ● the recognition, measurement and valuation of current and deferred income taxes. Estimates and assumptions are periodically reviewed, and the effects of any material revisions are reflected in the financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly-liquid instruments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of December 31, 2020 or 2019.
Inventory	Inventory Inventories, which are stated at the lower of cost or net realizable value, consist primarily of perishable food items and supplies. Cost is determined using the first-in, first out method.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Major improvements are capitalized, and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation and amortization are calculated on the straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term of the related asset. The estimated useful lives are as follows: Furniture and equipment 5 - 7 years Leasehold improvements 1 – 10.33 years
Intangible Assets	Intangible Assets The Company accounts for recorded intangible assets in accordance with ASC 350 “Intangibles - Goodwill and Other”. In accordance with ASC 350, the Company does not amortize intangible assets having indefinite useful lives. The Company’s goodwill and trademarks are deemed to have indefinite lives, and accordingly are not amortized, but are evaluated for impairment at least annually, or more often whenever changes in facts and circumstances may indicate that the carrying value may not be recoverable. The Accounting Standards Codification (“ASC”) requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment). Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgment is required to estimate the fair value of reporting units which includes estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment. Other intangible assets include franchise agreements which are amortized on a straight-line basis over their estimated useful lives of 13 years.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income.
Convertible Instruments	Convertible Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with Topic 815 of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). The accounting treatment of derivative financial instruments requires that the Company record embedded conversion options and any related freestanding instruments at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. Embedded conversion options and any related freestanding instruments are recorded as a discount to the host instrument. If the instrument is determined not to be a derivative liability, the Company then evaluates for the existence of a beneficial conversion feature by comparing the market price of the Company’s common stock as of the commitment date to the effective conversion price of the instrument. As of December 31, 2020 and December 31, 2019, the Company did not have any derivative liabilities on its balance sheets.
Revenue Recognition	Revenue Recognition During the first quarter of 2019, the Company adopted Topic 606 “Revenue from Contracts with Customers” for revenue recognition related to contracts with customers and applied the guidance modified retrospectively. Under the new guidance, revenue is recognized in accordance with a five-step revenue model, as follows: (1) identifying the contract with the customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to the performance obligations; and (5) recognizing revenue when (or as) the entity satisfies a performance obligation. In applying this five-step model, we have made significant judgments in identifying the promised goods or services in our contracts with franchisees that are distinct, and which represent separate performance obligations. The change between Topic 605 and Topic 606, primarily impacted the way the Company recognized franchise fees. Under Topic 605 franchise fees were recognized upon opening of a restaurant or granting of a new franchise term at a point in time while under Topic 606 franchise fees are recognized on a straight-line basis over the life of the related franchise agreements and any exercised renewal periods. The impact of the adoption of Topic 606 resulted in an adjustment of $875,902 in accumulated deficit and deferred revenues as of January 1, 2019. Impacts on Financial Statements The following table summarized the impact of the adoption of the new revenue standard on the Company’s previously reported consolidated financial statements: December 31, 2018 New Revenue Standard Adjustment January 1, 2019 Deferred revenues $ 907,948 $ 875,902 $ 1,783,850 Accumulated deficit 23,833,656 875,902 24,709,588 Restaurant Sales Retail store revenue at Company operated restaurants is recognized when payment is tendered at the point of sale, net of sales tax, discount and other sales related taxes. The Company recorded retail store revenues of $3,672,944 and $3,466,553 during the years ended December 31, 2020 and 2019, respectively. The Company sells gift cards which do not have an expiration date, and it does not deduct dormancy fees from outstanding gift card balances. The Company recognizes revenues from gift cards as restaurant revenues once the Company performs its obligation to provide food and beverage to the customer simultaneously with the redemption of the gift card or through gift card breakage, as discussed in Other Revenues below. Franchise Royalties and Fees Franchise revenues consists of royalties, franchise fees and rebates. Royalties are based on a percentage of franchisee net sales revenue. The Company recognizes the royalties as the underlying sales occur. The Company recorded revenue from royalties of $331,694 and $688,308 during the years ended December 31, 2020 and 2019, respectively, which is included in franchise royalties and fees on the accompanying consolidated statements of operations. The Company provides the franchisees with management expertise, training, pre-opening assistance, and restaurant operating assistance in exchange for the multi-unit development fees and franchise fees. The Company capitalizes these fees upon collection from the franchisee, these fees are then recognized as franchise fee revenue on a straight-line basis over the life of the related franchise agreements and any exercised renewal periods. Cash payments are due upon the execution of the related franchise agreement. The Company’s performance obligation with respect to franchise fee revenues consists of a license to utilize the Company’s brand for a specified period of time, which is satisfied equally over the life of each franchise agreement. The Company recorded revenue from franchise fees of $277,255 and $390,606 during the years ended December 31, 2020 and 2019, respectively, which is included in franchise royalties and fees on the accompanying consolidated statements of operations. The Company has supply agreements with certain food and beverage vendors. Pursuant to the terms of these agreements, rebates are provided to the Company based upon the dollar volume of purchases for all company-owned and franchised restaurants from these vendors. Rebates earned on purchases by franchise stores are recorded as revenue during the period in which the related food and beverage purchases are made. The Company recorded revenue from rebates of $130,501 and $274,030 during the years ended December 31, 2020 and 2019, respectively, which is included in franchise royalties and fees on the accompanying consolidated statements of operations. Rebates earned on purchases by Company owned stores are recorded as a reduction of food and beverage costs during the period in which the related food and beverage purchases are made. Other Revenues Gift card breakage is recognized when the likelihood of a gift card being redeemed by the customer is remote and the Company determines there is not a legal obligation to remit the unredeemed gift card balance to the relevant jurisdiction. The determination of the gift card breakage rate is based upon the Company’s specific historical redemption patterns. The Company recognizes gift card breakage by applying its estimate of the rate of gift card breakage on a pro rata basis over the period of estimated redemption. Gift card liability is recorded in other current liabilities on the consolidated balance sheet. For the years ended December 31, 2020 and 2019, the Company determined that no gift card breakage is necessary based on current redemption rates. Deferred Revenue Deferred revenue primarily includes initial franchise fees received by the Company, which are being amortized over the life of the Company’s franchise agreements, as well as unearned vendor rebates. Deferred revenue is recognized in income over the life of the franchise agreements and vendor rebates are recognized in income as performance obligations are satisfied. Franchise Advertising Fund Contributions Under the Company’s franchise agreements, the Company and its franchisees are required to contribute a certain percentage of revenues to a national advertising fund. The Company’s national advertising services are provided on a system-wide basis and therefore, not considered distinct performance obligations for individual franchisees. In accordance with Topic 606, the Company recognizes these sales-based advertising contributions from franchisees as franchise revenue when the underlying franchisee Company incurs the corresponding advertising expense. The Company records the related advertising expenses as incurred under general and administrative expenses. When an advertising contribution fund is over-spent at year end, advertising expenses will be reported on the consolidated statement of operations in an amount that is greater than the revenue recorded for advertising contributions. Conversely, when an advertising contribution fund is under-spent at a period end, the Company will accrue advertising costs up to advertising contributions recorded in revenue. The Company recorded contributions from franchisees of $61,053 and $139,508, respectively, during the years ended December 31, 2020 and 2019, which are included in franchise advertising fund contributions on the accompanying consolidated statements of operations.
Advertising	Advertising Advertising costs are charged to expense as incurred. Advertising costs were approximately $175,378 and $34,119 for the years ended December 31, 2020 and 2019, are included in general and administrative expenses in the accompanying consolidated statements of operations.
Net Loss Per Share	Net Loss per Share Basic loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, plus the impact of potential common shares, if dilutive, resulting from the exercise of warrants, options or the conversion of convertible notes payable. The following securities are excluded from the calculation of weighted average diluted common shares at December 31, 2020 and 2019, respectively, because their inclusion would have been anti-dilutive: December 31, 2020 2019 Warrants 2,582,857 2,450,287 Options 300,000 4,821 Convertible debt 32,350 95,400 Total potentially dilutive shares 2,915,207 2,550,508
Major Vendor	Major Vendor The Company engages various vendors to distribute food products to their Company-owned restaurants. Purchases from the Company’s largest supplier totaled 87% and 83% of the Company’s purchases for the years ended December 31, 2020 and 2019, respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures” (“ASC 820”). ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example, cash flow modeling inputs based on assumptions) The carrying amounts of accrued liabilities approximate fair value due to the short-term nature of these instruments. The carrying amounts of our short–term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates, taken together with other features such as concurrent issuance of common stock and warrants, are comparable to rates of returns for instruments of similar credit risk. See Note 15 – Equity – Warrant and Options Valuation for details related to accrued compensation liability being fair valued using Level 1 inputs.
Income Taxes	Income Taxes The Company accounts for income taxes under Accounting Standards Codification (“ASC”) 740 Income Taxes (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities and net operating loss and credit carryforwards using enacted tax rates in effect for the year in which the differences are expected to impact taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits claimed or expected to be claimed on a tax return are recorded in the Company’s financial statements. A tax benefit from an uncertain tax position is only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Uncertain tax positions have had no impact on the Company’s financial condition, results of operations or cash flows. The Company does not expect any significant changes in its unrecognized tax benefits within years of the reporting date. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as general and administrative expenses in the consolidated statements of operations.
Reclassifications	Reclassifications Certain prior year balances have been reclassified in order to conform to current year presentation. These reclassifications have no effect on the previously reported results of operations or loss per share.
Stock-Based Compensation	Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally recorded on the grant date and re-measured on financial reporting dates and vesting dates until the service period is complete. The fair value amount of the award is then recognized over the period services are required to be provided in exchange for the award, usually the vesting period.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2021, with early adoption permitted. The Company is currently evaluating ASU 2016-02 and its impact on its consolidated financial statements and disclosures. In June 2018, the FASB issued ASU No. 2018-07, “Compensation — Stock Compensation (Topic 718),” (“ASU 2018-07”). ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for nonemployee share-based payments. Currently, the accounting requirements for nonemployee and employee share-based payment transactions are significantly different. ASU 2018-07 expands the scope of Topic 718, Compensation — Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to nonemployees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. This ASU supersedes Subtopic 505-50, Equity — Equity-Based Payments to Nonemployees. The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2021. Early adoption is permitted, but no earlier than a Company’s adoption date of Topic 606, Revenue from Contracts with Customers. The Company is currently evaluating ASU 2018-07 and its impact on the consolidated financial statements. In July 2018, the FASB issued ASU No. 2018-10, “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”). The amendments in ASU 2018-10 provide additional clarification and implementation guidance on certain aspects of the previously issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”) and have the same effective and transition requirements as ASU 2016-02. Upon the effective date, ASU 2018-10 will supersede the current lease guidance in ASC Topic 840, Leases. Under the new guidance, lessees will be required to recognize for all leases, with the exception of short-term leases, a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis. Concurrently, lessees will be required to recognize a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2018-10 is effective for emerging growth companies for interim and annual reporting periods beginning after December 15, 2021, with early adoption permitted. The guidance is required to be applied using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative periods presented in the financial statements. The Company is currently assessing the impact this guidance will have on its consolidated financial statements. In July 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842): Targeted Improvements,” (“ASU 2018-11”). The amendments in ASU 2018-11 related to transition relief on comparative reporting at adoption affect all entities with lease contracts that choose the additional transition method and separating components of a contract affect only lessors whose lease contracts qualify for the practical expedient. The amendments in ASU 2018-11 are effective for emerging growth companies for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years. The Company is currently assessing the impact this guidance will have on its consolidated financial statements. In March 2019, the FASB issued ASU 2019-01, “Leases (Topic 842): Codification Improvements” (“Topic 842”) (“ASU 2019-01”). These amendments align the guidance for fair value of the underlying asset by lessors that are not manufacturers or dealers in Topic 842 with that of existing guidance. As a result, the fair value of the underlying asset at lease commencement is its cost, reflecting any volume or trade discounts that may apply. However, if there has been a significant lapse of time between when the underlying asset is acquired and when the lease commences, the definition of fair value (in Topic 820, Fair Value Measurement) should be applied. (Issue 1). The ASU also requires lessors within the scope of Topic 942, Financial Services—Depository and Lending, to present all “principal payments received under leases” within investing activities. (Issue 2). Finally, the ASU exempts both lessees and lessors from having to provide certain interim disclosures in the fiscal year in which a company adopts the new leases standard. (Issue 3). The transition and effective date provisions apply to Issue 1 and Issue 2. They do not apply to Issue 3 because the amendments for that Issue are to the original transition requirements in Topic 842. This amendment will be effective for fiscal years beginning after December 15, 2021 and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted. The Company is currently evaluating ASU 2019-01 and its impact on its consolidated financial statements and financial statement disclosures.
Subsequent Events	Subsequent Events The Company evaluated events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation and transactions, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed in Note 17 – Subsequent Events.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Estimated Useful Lives of Property and Equipment	The estimated useful lives are as follows: Furniture and equipment 5 - 7 years Leasehold improvements 1 – 10.33 years
Schedule of Impact of Adoption of New Revenue Standard	The following table summarized the impact of the adoption of the new revenue standard on the Company’s previously reported consolidated financial statements: December 31, 2018 New Revenue Standard Adjustment January 1, 2019 Deferred revenues $ 907,948 $ 875,902 $ 1,783,850 Accumulated deficit 23,833,656 875,902 24,709,588
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following securities are excluded from the calculation of weighted average diluted common shares at December 31, 2020 and 2019, respectively, because their inclusion would have been anti-dilutive: December 31, 2020 2019 Warrants 2,582,857 2,450,287 Options 300,000 4,821 Convertible debt 32,350 95,400 Total potentially dilutive shares 2,915,207 2,550,508

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2020
Midtown Acquisition [Member]
Schedule of Supplemental Proforma Acquired Franchisee Store	The pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the earliest period presented, nor does it intend to be a projection of future results. Pro Forma (Unaudited) For the Year Ended 2019 Revenues $ 5,822,310 Restaurant operating expenses 4,740,650 Total cost and expenses 9,405,961 Loss from Operations (3,583,651 )
Bronx Acquisition [Member]
Schedule of Supplemental Proforma Acquired Franchisee Store	The pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the earliest period presented, nor does it intend to be a projection of future results. Pro Forma (Unaudited) For the Year Ended 2019 Revenues $ 6,045,035 Restaurant operating expenses 4,912,302 Total cost and expenses 9,577,613 Loss from Operations (3,532,578 )
Chelsea Acquisition [Member]
Schedule of Supplemental Proforma Acquired Franchisee Store	The pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the earliest period presented, nor does it intend to be a projection of future results. Pro Forma (Unaudited) For the Years Ended 2020 2019 Revenues $ 4,723,815 $ 6,099,929 Restaurant operating expenses 5,440,040 4,974,531 Total cost and expenses 14,650,196 9,639,842 Loss from Operations (9,926,382 ) (3,539,913 )
Philadelphia Acquisition [Member]
Schedule of Supplemental Proforma Acquired Franchisee Store	The pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the earliest period presented, nor does it intend to be a projection of future results. Pro Forma (Unaudited) For the Years Ended 2020 2019 Revenues $ 4,877,003 $ 5,571,792 Restaurant operating expenses 5,548,238 4,499,207 Total cost and expenses 14,758,430 9,164,518 Loss from Operations (9,881,427 ) (3,592,726 )

Loans Receivable (Tables)

Loans Receivable (Tables)	12 Months Ended
	Dec. 31, 2020
Receivables [Abstract]
Schedule of Loans Receivables	At December 31, 2020 and 2019, the Company’s loans receivable consists of the following: December 31, December 31, 2020 2019 Loans receivable, net $ 3,390 $ 137,389 Less: current portion (2,394 ) (38,712 ) Loans receivable, non-current $ 996 $ 98,677

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	As of December 31, 2020, and 2019, property and equipment consist of the following: December 31, 2020 December 31, 2019 Furniture and equipment $ 1,143,320 $ 617,712 Leasehold improvements 1,940,907 1,518,293 3,084,227 2,136,005 Less: accumulated depreciation and amortization (741,504 ) (489,126 ) Property and equipment, net $ 2,342,723 $ 1,646,879

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	A summary of the intangible assets is presented below: Intangible Assets Trademark Franchise Agreements Total Intangible assets, net at December 31, 2018 $ 2,524,000 $ 578,621 $ 3,102,621 Amortization expense - (63,806 ) (63,806 ) Intangible assets, net at December 31, 2019 2,524,000 $ 514,815 $ 3,038,815 Amortization expense - (60,537 ) (60,537 ) Impairment of intangible asset - (100,000 ) (100,000 ) Intangible assets, net at December 31, 2020 $ 2,524,000 $ 354,278 $ 2,878,278 Weighted average remaining amortization period at December 31, 2020 (in years) 7.1
Schedule of Future Amortization Expense	The estimated future amortization expense is as follows: For the Year Ended December 31, Franchise Agreements 2021 $ 50,140 2022 50,140 2023 50,140 2024 50,140 2025 50,140 Thereafter 103,441 $ 354,141

Accounts Payables and Accrued_2

Accounts Payables and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Schedule of Accounts Payables and Accrued Expenses	Accounts payables and accrued expenses consist of the following: December 31, 2020 December 31, 2019 Accounts payable $ 692,966 $ 857,846 Accrued payroll 78,667 139,320 Accrued professional fees 224,028 329,826 Accrued board members fees 36,697 59,864 Accrued rent expense 171,266 269,644 Sales taxes payable (1) 231,177 329,089 Accrued interest 25,222 520,682 Accrued interest, related parties - 79,523 Other accrued expenses 40,912 45,154 $ 1,500,935 $ 2,630,948 (1) See Note 14 – Commitments and Contingencies –Taxes for detailed related to delinquent sales taxes.

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Fair Value Assumptions Used	In applying the Black-Scholes option pricing model to value the warrants that where modified, the Company used the following assumptions: For the Year Ended December 31, 2019 Risk free interest rate 1.55 – 1.62 % Expected term (years) 0.28 – 4.79 Expected volatility 46.69- 52.54 % Expected dividends 0.00 %
Schedule of Outstanding Debt	The maturities of other notes payable as of December 31, 2020, are as follows: Principal Repayments due as of Amount 12/31/2021 $ 701,552 12/31/2022 341,635 12/31/2023 100,466 12/31/2024 96,223 12/31/2025 36,816 $ 1,276,692

Deferred Revenue (Tables)

Deferred Revenue (Tables)	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Schedule of Deferred Revenue	At December 31, 2020 and 2019, deferred revenue consists of the following: December 31, 2020 December 31, 2019 Franchise fees $ 983,958 $ 1,210,719 Unearned vendor rebates 23,171 64,953 Less: Unearned vendor rebates, current (23,171 ) (64,953 ) Less: Franchise fees, current (39,687 ) (57,744 ) Deferred revenues, non-current $ 944,271 $ 1,152,975

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Other Liabilities Disclosure [Abstract]
Schedule of Other Current Liabilities	Other current liabilities consist of the following: December 31, 2020 December 31, 2019 Gift card liability $ 91,034 $ 88,673 Co-op advertising fund liability 299,490 298,662 Advertising fund liability 250,894 265,308 $ 641,418 $ 652,643

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to deferred tax assets and liabilities as of December 31, 2020 and 2019 are presented below: For the Years Ended December 31, 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 7,692,505 $ 4,792,519 Stock-based compensation 289,758 267,226 Accounts receivables allowance 22,932 21,000 Accruals 16,266 48,502 Intangible assets 269,562 357,188 Property and equipment 10,292 2,858 Deferred Rent 5,746 - Deferred revenues 267,996 356,992 Gross deferred tax asset 8,575,057 5,846,285 Deferred tax liabilities: Beneficial conversion feature - (10,897 ) Deferred Rent - (260 ) Gross deferred tax liabilities - (11,157 ) Net deferred tax assets 8,575,057 5,835,128 Valuation allowance (8,575,057 ) (5,835,128 ) Net deferred tax assets, net of valuation allowance $ - $ -
Schedule of Income Tax (Provision) Benefit	The income tax (provision) benefit for the periods shown consist of the following: For the Years Ended December 31, 2020 2019 Federal: Current $ - $ - Deferred 2,054,947 1,995,774 State and local: Current - - Deferred 684,982 665,258 2,739,929 2,661,032 Change in valuation allowance (2,739,929 ) (2,661,032 ) Income tax (provision) benefit $ - $ -
Schedule of Reconciliation of Statutory Federal Income Tax Rate	A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the periods shown, are as follows: For the Years Ended December 31, 2020 2019 Federal income tax benefit at statutory rate 21.0 % 21.0 % State income tax benefit, net of federal impact 7.0 % 7.0 % Permanent differences (0.0 )% (20.6 )% Income passed through to non-controlling interests (0.0 )% (0.0 )% Other (0.4 )% (1.2 )% Change in valuation allowance (27.6 )% (6.2 )% Effective income tax rate 0.0 % 0.0 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments	Future aggregate minimum lease payments for these leases and others as of December 31, 2020 are: Future Minimum Lease Payments 2021 $ 595,788 2022 569,724 2023 484,442 2024 485,351 2025 345,804 Thereafter 274,190 $ 2,755,299

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Schedule of Activity Related to Restricted Common Stock	A summary of the activity related to the restricted common stock for the years ended December 31, 2020 and December 31, 2019 is presented below: Weighted Average Grant Total Date Fair Value Outstanding at January 1, 2018 6,063 44.38 Granted 61,426 7.00 Forfeited (1,649 ) 65.33 Vested (63,414 ) 8.83 Outstanding at December 31, 2019 2,426 65.33 Granted 216,783 5.00 Forfeited - - Vested (218,009 ) 5.34 Outstanding at December 31, 2020 1,200 $ 65.33
Schedule of Option Activity	A summary of option activity during the years ended December 31, 2020 and 2019 is presented below: Weighted Weighted Average Average Remaining Number of Exercise Life Options Price In Years Outstanding, December 31, 2018 33,750 $ 9.33 1.6 Issued - - Exercised - - Outstanding, December 31, 2019 33,750 $ 9.33 0.6 Issued 300,000 2.15 Exercised - - Forfeited (33,750 ) 9.33 Outstanding, December 31, 2020 300,000 $ 2.15 1.8 Exercisable, December 31, 2020 300,000 $ 2.15 1.8
Schedule of Stock Options Assumptions	The Company has estimated the fair value of the options using the Black-Scholes model using the following assumptions: For the Year Ended December 31, 2020 Risk free interest rate 0.10 – 0.23 % Expected term (years) 0.34 - 5.00 Expected volatility 66.77- 112.17 % Expected dividends 0.00 %
Schedule of Warrants Activity	A summary of warrants activity during the years ended December 31, 2020 and 2019 is presented below: Weighted Weighted Average Average Remaining Number of Exercise Life Warrants Price In Years Outstanding, December 31, 2018 312,078 $ 23.66 3.3 Issued 2,138,209 4.88 Exercised - - Outstanding, December 31, 2019 2,450,287 $ 5.51 3.7 Issued 486,729 3.65 Exercised - - Forfeited (354,159 ) 6.74 Outstanding, December 31, 2020 2,582,857 $ 4.08 3.3 Exercisable, December 31, 2020 2,582,857 $ 4.08 3.3
Schedule of Warrants Assumptions	In applying the Black-Scholes option pricing model, the Company used the following assumptions: For the Years Ended December 31, 2020 2019 Risk free interest rate 1.37 % 1.55 – 2.62 % Expected term (years) 3.00 0.28 - 5.00 Expected volatility 55.33 % 46.69- 88.10 % Expected dividends 0.00 % 0.00 %

Business Organization and Nat_2

Business Organization and Nature of Operations, Going Concern and Management's Plans (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Jan. 02, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash balance	$ 4,195,932	$ 478,854
Working capital surplus	1,383,568
Accumulated deficit	(63,193,707)	(53,094,602)	$ (24,709,588)	$ (23,833,656)
Net loss before income tax	(10,099,105)	(28,385,044)
Cash used in operations	$ (7,785,873)	$ (4,504,226)

Reverse Stock Splits (Details N

Reverse Stock Splits (Details Narrative)	Dec. 11, 2019
Reverse Stock Split
Reverse split	The Company implemented a 1-for-7 reverse split of the Company's issued common stock (the "Third Reverse Split").

Significant Accounting Polici_4

Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Jan. 02, 2019	Dec. 31, 2018
Cash equivalents
Derivative liabilities
Accumulated deficit	63,193,707	53,094,602	$ 24,709,588	$ 23,833,656
Deferred revenue			$ 1,783,850	907,948
Revenues	4,473,447	4,959,005
Advertising costs	$ 175,378	$ 34,119
Supplier Concentration Risk [Member] | Purchases [Member]
Concentration risk percentage	87.00%	83.00%
Company Restaurant Net Sales [Member]
Revenues	$ 3,672,944	$ 3,466,553
Royalties [Member]
Revenues	331,694	688,308
Franchise Fees [Member]
Revenues	277,255	390,606
Rebates [Member]
Revenues	130,501	274,030
Franchise Advertising Fund Contributions [Member]
Revenues	$ 61,053	139,508
New Revenue Standard Adjustment [Member]
Accumulated deficit		875,902		875,902
Deferred revenue		$ 875,902		$ 875,902

Significant Accounting Polici_5

Significant Accounting Policies - Schedule of Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2020
Furniture and Equipment [Member] | Minimum [Member]
Estimated useful life	5 years
Furniture and Equipment [Member] | Maximum [Member]
Estimated useful life	7 years
Leasehold Improvements [Member] | Minimum [Member]
Estimated useful life	1 year
Leasehold Improvements [Member] | Maximum [Member]
Estimated useful life	10 years 3 months 29 days

Significant Accounting Polici_6

Significant Accounting Policies - Schedule of Impact of Adoption of New Revenue Standard (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Jan. 02, 2019	Dec. 31, 2018
Deferred revenue			$ 1,783,850	$ 907,948
Accumulated deficit	$ 63,193,707	$ 53,094,602	$ 24,709,588	23,833,656
New Revenue Standard Adjustment [Member]
Deferred revenue		875,902		875,902
Accumulated deficit		$ 875,902		$ 875,902

Significant Accounting Polici_7

Significant Accounting Policies - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Total potentially dilutive shares	2,915,207	2,550,508
Warrants [Member]
Total potentially dilutive shares	2,582,857	2,450,287
Options [Member]
Total potentially dilutive shares	300,000	4,821
Convertible Debt [Member]
Total potentially dilutive shares	32,350	95,400

Acquisitions (Details Narrative

Acquisitions (Details Narrative) - USD ($)	Nov. 02, 2020	Oct. 19, 2020	Oct. 10, 2019	Aug. 22, 2019	Dec. 31, 2020	Dec. 31, 2019
Purchase equipment					$ 781,041	$ 1,161,625
Goodwill					656,348	656,348
Sales revenue					4,473,447	4,959,005
Lease term	5 years
Rent expenses	$ 43,992				$ 99,859	79,338
Minimum [Member]
Promissory note interest percentage					2.00%
Maximum [Member]
Promissory note term					10 years
Promissory note interest percentage					12.00%
Midtown Acquisition [Member]
Purchase price				$ 121,464
Purchase equipment				35,116
Goodwill				86,348
Cash payment				35,000		35,116
Assumed liability				$ 86,000
Midtown Acquisition [Member] | Restaurant Sales [Member]
Sales revenue						299,000
Bronx Acquisition [Member]
Purchase price			$ 600,000
Purchase equipment			30,000
Goodwill			570,000
Cash payment			300,000			300,000
Assumed liability			$ 300,000
Promissory note term			5 years
Promissory note interest percentage			8.00%
Bronx Acquisition [Member] | Restuarant Net Sales [Member]
Sales revenue						$ 223,000
Chelsea Acquisition [Member]
Purchase price		$ 68,292
Purchase equipment		34,146
Cash payment		75,000
Forgive of promissory note		$ 68,292
Lease term		5 years
Rent expenses		$ 13,431
Cash payment on the closing date		$ 175,000
Promissory note interest percentage		7.00%
Chelsea Acquisition [Member] | Minimum [Member]
Rent expenses		$ 11,000
Chelsea Acquisition [Member] | Maximum [Member]
Rent expenses		16,105
Chelsea Acquisition [Member] | Leasehold Improvements [Member]
Cash payment		$ 34,146

Acquisitions - Schedule of Supp

Acquisitions - Schedule of Supplemental Proforma Acquired Franchisee Store (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenues	$ 4,473,447	$ 4,959,005
Total cost and expenses	14,430,896	8,613,010
Loss from Operations	(9,957,449)	(3,654,005)
Midtown Acquisition [Member] | Pro Forma [Member]
Revenues		5,822,310
Restaurant operating expenses		4,740,650
Total cost and expenses		9,405,961
Loss from Operations		(3,583,651)
Bronx Acquisition [Member] | Pro Forma [Member]
Revenues		6,045,035
Restaurant operating expenses		4,912,302
Total cost and expenses		9,577,613
Loss from Operations		(3,532,578)
Chelsea Acquisition [Member] | Pro Forma [Member]
Revenues	4,723,815	6,099,929
Restaurant operating expenses	5,440,040	4,974,531
Total cost and expenses	14,650,196	9,639,842
Loss from Operations	(9,926,382)	(3,539,913)
Philadelphia Acquisition [Member] | Pro Forma [Member]
Revenues	4,877,003	5,571,792
Restaurant operating expenses	5,548,238	4,499,207
Total cost and expenses	14,758,430	9,164,518
Loss from Operations	$ (9,881,427)	$ (3,592,726)

Loans Receivable (Details Narra

Loans Receivable (Details Narrative) - USD ($)	Aug. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Loans receivable		$ 3,390	$ 137,389
Net of reserves for uncollectible loans		$ 106,900	55,000
Maximum [Member]
Debt instrument, interest rate		12.00%
Loan original term		10 years
Minimum [Member]
Debt instrument, interest rate		2.00%
Former Franchisee [Member]
Loans receivable	$ 60,186	$ 3,390	137,389
Debt instrument, payment terms	The loan is payable in 120 monthly payments consisting of principal and interest of 12%, with the payments commencing as of December 1, 2019.
Debt instrument, interest rate	12.00%
Net of reserves for uncollectible loans		$ 106,900	$ 55,000

Loans Receivable - Schedule of

Loans Receivable - Schedule of Loans Receivables (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Receivables [Abstract]
Loans receivable, net	$ 3,390	$ 137,389
Less: current portion	(2,394)	(38,712)
Loans receivable, non-current	$ 996	$ 98,677

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Depreciation expense	$ 362,009	$ 134,712
Loss on disposal	41,480
Accumulated depreciation	741,504	$ 489,126
Property and Equipment [Member]
Property and equipment written off	151,111
Loss on disposal	41,480
Accumulated depreciation	$ 109,361

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Furniture and equipment	$ 1,143,320	$ 617,712
Leasehold improvements	1,940,907	1,518,293
Property and equipment, gross	3,084,227	2,136,005
Less: accumulated depreciation and amortization	(741,504)	(489,126)
Property and equipment, net	$ 2,342,723	$ 1,646,879

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets, Net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Amortization expense	$ 60,537	$ 63,806
Impairment charge
Trademark [Member]
Amortization expense
Franchise Agreements [Member]
Intangible asset, useful life	13 years
Impairment charge	$ 100,000

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets, Net - Schedule of Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Intangible assets, net beginning balance	$ 3,038,815	$ 3,102,621
Amortization expense	(60,537)	(63,806)
Impairment of intangible assets	(100,000)
Intangible assets, net ending balance	2,878,278	3,038,815
Trademark [Member]
Intangible assets, net beginning balance	2,524,000	2,524,000
Amortization expense
Impairment of intangible assets
Intangible assets, net ending balance	2,524,000	2,524,000
Franchise Agreements [Member]
Intangible assets, net beginning balance	514,815	578,621
Amortization expense	(60,537)	(63,806)
Impairment of intangible assets	(100,000)
Intangible assets, net ending balance	$ 354,278	$ 514,815
Weighted average remaining amortization period at September 30, 2020 (in years)	7 years 3 months 19 days

Goodwill And Other Intangible_5

Goodwill And Other Intangible Assets, Net - Schedule of Future Amortization Expense (Details)	Dec. 31, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2021	$ 50,140
2022	50,140
2023	50,140
2024	50,140
2025	50,140
Thereafter	103,441
Future amortization expense	$ 354,141

Accounts Payables and Accrued_3

Accounts Payables and Accrued Expenses - Schedule of Accounts Payables and Accrued Expenses (Details) - USD ($)		Dec. 31, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Accounts payable		$ 692,966	$ 857,846
Accrued payroll		78,667	139,320
Accrued professional fees		224,028	329,826
Accrued board members fees		36,697	59,864
Accrued rent expense		171,266	269,644
Sales taxes payable	[1]	231,177	329,089
Accrued interest		25,222	520,682
Accrued interest, related parties			79,523
Other accrued expenses		40,912	45,154
Total Accounts Payables and Accrued Expenses		$ 1,500,935	$ 2,630,948
[1]	See Note 14 - Commitments and Contingencies -Taxes for detailed related to delinquent sales taxes.

Convertible Note Payable to F_2

Convertible Note Payable to Former Parent (Details Narrative) - USD ($)	Apr. 11, 2018	Apr. 06, 2018	Dec. 31, 2020	Dec. 31, 2019
Debt principal amount			$ 1,276,692	$ 1,415,265
Convertible note payable to former parent			$ 82,458	$ 82,458
2018 ARH Note [Member] | Former Parent [Member]
Beneficial conversion feature of convertible notes		$ 475,000
Conversion price per share		$ 3.50
Debt principal amount	$ 392,542
Number of shares issued for conversion of debt	112,154

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)

Sep. 10, 2020

May 09, 2020

Feb. 12, 2020

Feb. 03, 2020

Dec. 05, 2019

Oct. 10, 2019

May 14, 2019

Jan. 23, 2019

Apr. 30, 2019

Dec. 31, 2018

May 24, 2019

Dec. 31, 2020

Dec. 31, 2019

Aug. 31, 2019

Mar. 27, 2018

Debt Instrument [Line Items]

Value shares issued for conversion of debt

$ 548,020

Number of warrants issued

263,529

123,200

Repayment of debt

550,000

50,000

Inducement expense related to convertible notes

15,102,206

Warrant modification expense

5,405,770

Aggregate debt discounts on convertible notes

38,918

Aggregate debt discounts on convertible notes, related parties

0

Warrants issued in connection with convertible debt

548,354

Convertible note payable, current

82,458

82,458

Proceeds from promissory notes

150,000

300,000

Debt instrument face value

1,276,692

1,415,265

Paycheck Protection Program [Member]

Debt Instrument [Line Items]

Debt instrument maturity date

May 9, 2022

Company received loan proceeds

$ 866,300

Fixed annual interest rate

1.00%

Note Holder [Member]

Debt Instrument [Line Items]

Convertible notes payable

$ 100,000

$ 100,000

Inducement expense related to convertible notes

15,102,206

Warrant modification expense

5,405,770

Former Franchisee [Member]

Debt Instrument [Line Items]

Debt interest percentage

12.00%

15% Senior Secured Convertible Promissory Notes [Member]

Debt Instrument [Line Items]

Debt interest percentage

15.00%

Repayment of debt

$ 450,000

15% Senior Secured Convertible Promissory Notes [Member] | Accredited Investor [Member] | Warrants [Member]

Debt Instrument [Line Items]

Warrants to purchase common stock

366,997

Warrants term

5 years

Warrant exercise price

$ 8.40

Number of warrants conversion shares of common stock percentage

50.00%

Percentage for warrant exercise price adjusted conversion price

120.00%

15% Senior Secured Convertible Promissory Notes [Member] | Securities Purchase Agreements [Member] | Accredited Investor [Member]

Debt Instrument [Line Items]

Debt interest percentage

15.00%

Secured convertible notes debt

$ 2,165,000

$ 2,973,000

Other notes payable

$ 635,000

Debt instrument maturity description

Mature 18 months from issuance.

Debt conversion description

The Investors may elect to convert all or part of the 15% Notes, plus accrued interest, at any time into shares of common stock of the Company at a conversion price of $7.00 (the "Fixed Conversion Price"); provided, however, in the event the per share price of a public offering multiplied by twenty-five percent (25%), as amended on April 10, 2019, at the time of the listing of the shares of common stock on an exchange (the "Listing Event") is less than $7.00 (the "Discounted Public Offering Price") then the conversion price shall be reset to equal the Discounted Public Offering Price. In the event the Investors are required to execute a Lock Up Agreement concurrent with a public offering at the time of the Listing Event, then the Fixed Conversion Price shall be $5.25 and the Discounted Public Offering Price shall be the public offering multiplied by seventeen and a half percent (17.50%), as amended on April 10, 2019, at the time of the Listing Event. Upon the occurrence of a Listing Event or the sale or license of all or substantially all of the Company's assets (a "Liquidity Event"), the entire unpaid and outstanding principal amount and any accrued interest thereon under this Note shall automatically convert in whole without any further action by the Holder.

Notes payable, related parties

$ 100,000

15% Senior Secured Convertible Promissory Notes [Member] | Securities Purchase Agreements [Member] | Accredited Investor [Member] | Warrants [Member]

Debt Instrument [Line Items]

Warrants to purchase common stock

154,643

212,354

Warrants term

5 years

5 years

Warrant exercise price

$ 8.40

$ 8.40

Number of warrants conversion shares of common stock percentage

50.00%

50.00%

SPA Notes [Member] | Warrants [Member]

Debt Instrument [Line Items]

Warrants to purchase common stock

1,085,750

Warrant exercise price

$ 2.40

Debt instrument conversion price

$ 2

Value shares issued for conversion of debt

$ 4,343,000

Number of shares issued for conversion of debt

2,171,500

Number of warrants issued

303,071

Exercise price of warrants issued

$ 8.40

SPA Notes [Member] | Warrants One [Member]

Debt Instrument [Line Items]

Warrants to purchase common stock

69,000

Warrant exercise price

$ 3

Debt instrument conversion price

$ 2.50

Value shares issued for conversion of debt

$ 345,000

Number of shares issued for conversion of debt

138,000

Number of warrants issued

24,643

Exercise price of warrants issued

$ 8.40

12% Secured Convertible Notes [Member] | Securities Purchase Agreements [Member] | Accredited Investor [Member]

Debt Instrument [Line Items]

Debt interest percentage

12.00%

Secured convertible notes debt

$ 3,500,000

Debt instrument maturity description

Mature 18 months from issuance.

Debt conversion description

The April 2019 Notes bear interest at 12% per annum, paid quarterly, and mature 18 months from issuance. The April 2019 Investors may elect to convert all or part of the April 2019 Notes, plus accrued interest, at any time into shares of common stock of the Company at a conversion price of $14.00 per share (the "April 2019 Conversion Price"); provided, however, in the event the per share price of a public offering multiplied by fifty percent (50%) at the time of the Company listing on a national exchange (the "April 2019 Discounted Public Offering Price") is less than $14.00 then the April 2019 Conversion Price shall be reset to equal the lesser of (i) April 2019 Discounted Public Offering Price or (ii) a price per share equal to a $20 million valuation.

Debt instrument conversion price

$ 2

12% Secured Convertible Notes [Member] | Securities Purchase Agreements [Member] | Accredited Investor [Member] | Warrants [Member]

Debt Instrument [Line Items]

Warrants to purchase common stock

125,000

Warrants term

5 years

Number of warrants conversion shares of common stock percentage

50.00%

Percentage for warrant exercise price adjusted conversion price

115.00%

April 2019 Notes [Member] | Warrants [Member]

Debt Instrument [Line Items]

Warrants to purchase common stock

635,000

Warrant exercise price

$ 2.88

Debt instrument conversion price

$ 2.50

Value shares issued for conversion of debt

$ 3,175,000

Number of shares issued for conversion of debt

1,270,000

Number of warrants issued

113,393

Exercise price of warrants issued

$ 16.10

April 2019 Notes [Member] | Warrants One [Member]

Debt Instrument [Line Items]

Warrants to purchase common stock

41,667

Warrant exercise price

$ 3.45

Debt instrument conversion price

$ 3

Value shares issued for conversion of debt

$ 250,000

Number of shares issued for conversion of debt

83,333

Number of warrants issued

8,929

Exercise price of warrants issued

$ 16.10

12% Secured Convertible Promissory Note [Member]

Debt Instrument [Line Items]

Debt interest percentage

12.00%

Repayment of debt

$ 75,000

Securities Purchase Agreements [Member] | Accredited Investor [Member]

Debt Instrument [Line Items]

Secured convertible notes debt

$ 1,550,000

Debt instrument maturity description

The company and certain note holders, including related parties, agreed to extend the maturity date of the convertible notes payable, as amended and extended on or about August 2018, in the aggregate principal amount of $1,550,000, of which $400,000 was to related parties, to be upon the earlier of (a) January 24, 2020 or (b) the first day the company's stock is publicly traded. All interest due and payable on the notes, shall be converted into shares of common stock at a conversion price of $1.00 per share.

Notes payable, related parties

$ 400,000

Debt instrument conversion price

$ 1

Convertible Promissory Note [Member]

Debt Instrument [Line Items]

Convertible notes payable

$ 12,972

Other Convertible Notes [Member]

Debt Instrument [Line Items]

Warrants to purchase common stock

200,000

Warrant exercise price

$ 3.50

Debt instrument conversion price

$ 3.50

Value shares issued for conversion of debt

$ 1,375,000

Number of shares issued for conversion of debt

392,850

Number of warrants issued

10,713

Exercise price of warrants issued

$ 65.31

Repayment of debt

$ 100,000

Repayment of other debt

$ 150,000

Number of shares issued for interest on other notes payable

15,952

Number of shares issued for interest on other notes payable, value

$ 111,666

Promissory Note [Member]

Debt Instrument [Line Items]

Warrants issued in connection with convertible debt

548,354

Beneficial conversion feature

548,020

Promissory Note [Member] | Related Party [Member]

Debt Instrument [Line Items]

Debt interest percentage

15.00%

Proceeds from promissory notes

$ 91,000

Promissory Note [Member] | Former Franchisee [Member]

Debt Instrument [Line Items]

Debt interest percentage

8.00%

Proceeds from promissory notes

$ 300,000

Debt instrument, term

5 years

Notes Payable [Member]

Debt Instrument [Line Items]

Repayment of debt

$ 25,000

Debt instrument face value

$ 150,000

$ 300,000

Original issue discount percentage

20.00%

20.00%

Debt instrument maturity date

Feb. 21, 2020

Oct. 10, 2024

Feb. 21, 2020

Another Convertible Notes Payable [Member]

Debt Instrument [Line Items]

Convertible note payable, current

$ 100,000

$ 100,000

Other Notes Payable [Member]

Debt Instrument [Line Items]

Other notes payable

$ 560,000

Debt instrument maturity description

The Company and certain note holders, including related parties, agreed to extend the maturity date of the notes payable, as amended and extended on or about August 2018, in the aggregate principal amount of $560,000 to be upon the earlier of (a) January 24, 2020 or (b) the first day the company's stock is publicly traded.

Debt instrument conversion price

$ 7

Repayment of debt

335,000

Repayment of other debt

$ 560,000

Number of shares issued for interest on other notes payable

68,475

Number of shares issued for interest on other notes payable, value

$ 479,323

Notes Payable - Schedule of Fai

Notes Payable - Schedule of Fair Value Assumptions Used (Details)	12 Months Ended
	Dec. 31, 2020
Risk Free Interest Rate [Member] | Minimum [Member]
Fair value of measurement inputs, percentage	1.55%
Risk Free Interest Rate [Member] | Maximum [Member]
Fair value of measurement inputs, percentage	1.62%
Expected Term (Years) [Member] | Minimum [Member]
Fair value of measurement inputs, term	3 months 11 days
Expected Term (Years) [Member] | Maximum [Member]
Fair value of measurement inputs, term	4 years 9 months 14 days
Expected Volatility [Member] | Minimum [Member]
Fair value of measurement inputs, percentage	46.69%
Expected Volatility [Member] | Maximum [Member]
Fair value of measurement inputs, percentage	52.54%
Expected Dividends [Member]
Fair value of measurement inputs, percentage	0.00%

Notes Payable - Schedule of Out

Notes Payable - Schedule of Outstanding Debt (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Total debt	$ 1,276,692	$ 1,415,265
12/31/2021 [Member]
Total debt	701,552
12/31/2022 [Member]
Total debt	341,635
12/31/2023 [Member]
Total debt	100,466
12/31/2024 [Member]
Total debt	96,223
12/31/2025 [Member]
Total debt	$ 36,816

Deferred Revenue (Details Narra

Deferred Revenue (Details Narrative) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Revenue Recognition and Deferred Revenue [Abstract]
Deferred revenue	$ 39,687	$ 277,255

Deferred Revenue - Schedule of

Deferred Revenue - Schedule of Deferred Revenue (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Franchise fees	$ 983,958	$ 1,210,719
Unearned vendor rebates	23,171	64,953
Less: Unearned vendor rebates, current	(23,171)	(64,953)
Less: Franchise fees, current	(39,687)	(57,744)
Deferred revenues, non-current	$ 944,271	$ 1,152,975

Other Current Liabilities - Sch

Other Current Liabilities - Schedule of Other Current Liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Other Liabilities Disclosure [Abstract]
Gift card liability	$ 91,034	$ 88,673
Co-op advertising fund liability	299,490	298,662
Advertising fund liability	250,894	265,308
Other current liabilities	$ 641,418	$ 652,643

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2020USD ($)
Net operating losses of federal and state	$ 100,000
Operating loss carryforward expiration term	Will expire from 2031 to 2038
December 31, 2021 [Member]
Net operating losses of federal and state	$ 36,000
Amended Filing [Member]
Net operating losses of federal and state	$ 27,500,000

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 7,692,505	$ 4,792,519
Stock-based compensation	289,758	267,226
Accounts receivables allowance	22,932	21,000
Accruals	16,266	48,502
Intangible assets	269,562	357,188
Property and equipment	10,292	2,858
Deferred Rent	5,746
Deferred revenues	267,996	356,992
Gross deferred tax asset	8,575,057	5,846,285
Beneficial conversion feature		(10,897)
Deferred Rent		(260)
Gross deferred tax liabilities		(11,157)
Net deferred tax assets	8,575,057	5,835,128
Valuation allowance	(8,575,057)	(5,835,128)
Net deferred tax assets, net of valuation allowance

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax (Provision) Benefit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Federal Current
Federal Deferred	2,054,947	1,995,774
State and local Current
State and local Deferred	684,982	665,258
Deferred Federal, State and Local, Tax Expense (Benefit)	2,739,929	2,661,032
Change in valuation allowance	(2,739,929)	(2,661,032)
Income tax (provision) benefit

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Statutory Federal Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Federal income tax benefit at statutory rate	21.00%	21.00%
State income tax benefit, net of federal impact	7.00%	7.00%
Permanent differences	0.00%	(20.60%)
Income passed through to non-controlling interests	0.00%	0.00%
Other	(0.40%)	(1.20%)
Change in valuation allowance	(27.60%)	(6.20%)
Effective income tax rate	0.00%	0.00%

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)

Dec. 31, 2020

Dec. 04, 2020

Nov. 10, 2020

Nov. 02, 2020

Oct. 19, 2020

Sep. 10, 2020

Aug. 11, 2020

Jul. 28, 2020

Jun. 24, 2020

Jun. 05, 2020

Apr. 08, 2020

Feb. 26, 2020

Feb. 24, 2020

Feb. 18, 2020

Feb. 18, 2020

Feb. 18, 2020

Feb. 12, 2020

Jan. 23, 2020

Nov. 19, 2019

Oct. 19, 2019

Oct. 10, 2019

Oct. 02, 2019

Sep. 02, 2019

Aug. 22, 2019

Aug. 05, 2019

Aug. 02, 2019

Aug. 01, 2019

Jul. 16, 2019

Jul. 02, 2019

Jun. 29, 2019

Jun. 29, 2019

May 06, 2019

May 05, 2019

Apr. 15, 2019

Mar. 15, 2019

Mar. 07, 2019

Feb. 15, 2019

Dec. 12, 2018

Oct. 26, 2018

Sep. 26, 2018

Sep. 26, 2018

Jun. 06, 2018

Mar. 27, 2018

Apr. 30, 2021

Jul. 31, 2020

May 31, 2018

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Rent expense

$ 43,992

$ 99,859

$ 79,338

Lease term

5 years

Lease description

The lease calls for an annual base rent of $43,992 per month. The lease has the option of one five-year extensions with an annual base rent of $48,396 per month.

Rent expense

726,242

467,106

Operating costs and expenses

14,430,896

8,613,010

Security deposits

$ 131,790

131,790

37,000

Number of common stock shares issued

3,294,118

1,540,000

Gross proceeds from offering

$ 4,940,001

$ 6,780,000

11,720,001

Value of issued shares of common stock

6,780,000

Stock issued for restricted stock, value

Number of warrants issued

263,529

123,200

Shares issued price per share

$ 1.70

$ 5

Debt instrument accrued interest

25,222

25,222

$ 520,682

Resolute Contractors, Inc [Member]

Litigation settlement amount

$ 98,005

Board Compensation Plan [Member]

Number of common stock shares issued

17,005

1,428

1,428

714

Value of issued shares of common stock

$ 9,000

$ 9,000

$ 4,500

Agreements term description

The board of directors approved a board compensation plan that would compensate the board members for their deferred compensation for 2019, 2018 and 2017. The board members are eligible for cash compensation of $4,500 or $9,000 per year. To be paid as follows: (i) directors serving on the board during 2018 and 2017, will be granted shares is lieu of payment as the letter agreements set forth certain terms pursuant to which the directors will serve as directors of the Company.

Shares issued price per share

$ 7

Accrued liabilities

36,697

36,697

Operating Cost and Expenses [Member]

Operating costs and expenses

691,986

License fees

78,000

General and Administrative Expense [Member]

Operating costs and expenses

34,256

Value of issued shares of common stock

$ 1,083,915

Minimum [Member] | Board Compensation Plan [Member]

Cash compensation

$ 4,500

Maximum [Member] | Board Compensation Plan [Member]

Cash compensation

$ 9,000

Acquisition of Midtown [Member]

Lease expiry date

Aug. 31, 2022

Acquisition of Midtown [Member] | Minimum [Member]

Rent expense

$ 10,448

Acquisition of Midtown [Member] | Maximum [Member]

Rent expense

$ 11,417

Service as Director [Member] | Board Compensation Plan [Member]

Number of common stock shares issued for services

1,428

Service on Each Committee [Member] | Board Compensation Plan [Member]

Number of common stock shares issued for services

185

Service as Chair [Member] | Board Compensation Plan [Member]

Number of common stock shares issued for services

142

Sales Taxes [Member]

Debt instrument accrued interest

231,177

231,177

$ 329,089

Forecast [Member] | Investor [Member]

Litigation allegation description

In March 2021, the Company participated in a mediation concerning an investor who invested with American Restaurant Holdings, Inc and/or American Restaurants, LLC, our former parent company, from 2013 through 2015 in the total amount of $531,250. The Company does not believe the dispute concerns Muscle Maker, Inc. and intends to defend itself vigorously if the matter is not settled. As of the filing of this report, the company has not accrued for any potential liability pending the outcome of continued mediation.

Ferdinand Groenewald [Member]

Base salary

$ 150,000

Cash bonuses

$ 10,000

Number of common stock shares issued

1,428

Gross proceeds from offering

$ 3,000,000

Number of shares cancelled

19,285

Ferdinand Groenewald [Member] | Public Offering [Member]

Cash bonuses

$ 25,000

Equity bonuses

19,285

Michael J. Roper [Member] | Upon One and Two Year Anniversaries [Member]

Stock issued for restricted stock, shares

14,285

Board of Directors [Member]

Number of common stock shares issued

5,944

4,340

15,000

25,616

3,748

Value of issued shares of common stock

$ 46,050

Board of Directors [Member] | 2020 Incentive Stock Plan [Member]

Cash compensation

$ 12,000

Number of common stock shares issued for services

8,000

Shares issued for service on each committee, value

$ 6,000

Shares issued for chair of such committee

$ 12,000

Note Holder [Member]

Debt instrument accrued interest

23,056

23,056

Convertible promissory notes

$ 100,000

$ 100,000

$ 100,000

Other costs

$ 171,035

$ 171,035

Repayment of debt

$ 71,035

Fountain Valley [Member]

Loss contingency seeking damages

$ 121,000

Paid of litigation settlement amount

$ 85,000

Settlement Agreement [Member] | Landlord [Member]

Sum of lease costs

$ 58,522

Payment for damages on operating leases

$ 32,283

Settlement Agreement [Member] | Landlord [Member] | First Payment [Member]

Payment for damages on operating leases

$ 10,761

Settlement Agreement [Member] | Landlord [Member] | Second Payment [Member]

Payment for damages on operating leases

$ 10,761

Settlement Agreement [Member] | Landlord [Member] | Final Payment [Member]

Payment for damages on operating leases

$ 10,761

Settlement Agreement [Member] | Fountain Valley [Member]

Paid of litigation settlement amount

$ 7,000

$ 15,000

Payments for legal settlements, description

Ten monthly installments of $7,000 commencing on April 15, 2019 and continuing monthly on the 15th day of each month though January 15, 2020.

Lease Agreement [Member]

Rent expense

$ 11,000

$ 6,500

Lease term

5 years

5 years

Lease description

The Company was able to negotiate a sublease on October 29, 2020, for the remainder of the lease term in which the subtenant agreed to make lease payments to the Company until the lease terminates on February 28, 2021.

Restaurant Spaces [Member]

Lease description

These lease agreements have a monthly rent expense based on a percentage fee of eight percent of gross sales for each year of the agreement. One of the lease states that the percentage fee will be ten percent for gross sales equal or greater than $1,000,000 for an agreement year.

Employment Agreements [Member] | Ferdinand Groenewald [Member]

Base salary

$ 25,000

Agreement term

2 years

Employment Agreements [Member] | Ferdinand Groenewald [Member] | Public Offering [Member]

Base salary

$ 175,000

Employment Agreements [Member] | Ferdinand Groenewald [Member] | Maximum [Member] | Public Offering [Member]

Number of common stock shares issued

3,571

Gross proceeds from offering

$ 5,000,000

Employment Agreements [Member] | Kenneth Miller [Member]

Base salary

200,000

Cash bonuses

$ 50,000

Number of shares cancelled

32,142

Agreement term

2 years

Agreements term description

Mr. Miller was paid a discretionary performance cash and equity bonuses including cash of $50,000 and 17,857 shares of common stock upon completion of the Public Offering. Mr. Miller is also eligible to participate in employee benefits plans as we may institute from time to time that are available for full-time employees.

Employment Agreements [Member] | Kenneth Miller [Member] | Public Offering [Member]

Base salary

$ 275,000

Number of common stock shares issued

14,285

Equity bonuses

17,857

Employment Agreements [Member] | Michael J. Roper [Member]

Base salary

$ 250,000

Number of common stock shares issued

35,714

Gross proceeds from offering

$ 5,000,000

$ 3,000,000

Number of shares cancelled

100,000

Agreement term

2 years

Employment salary increased upon achieving various milestones by investors

$ 350,000

Employment Agreements [Member] | Michael J. Roper [Member] | Public Offering [Member]

Number of common stock shares issued

35,714

14,285

Value of issued shares of common stock

$ 3,000,000

$ 3,000,000

Employee bonus

100,000

Employment Agreements [Member] | Michael J. Roper [Member] | September 2018 Offering [Member]

Employment salary increased upon achieving various milestones by investors

275,000

Employment Agreement [Member] | Kevin Mohan [Member]

Base salary

156,000

Number of common stock shares issued

28,571

35,714

Gross proceeds from offering

175,000

Number of shares cancelled

64,285

Employee bonus

$ 50,000

Employment Agreement [Member] | Kevin Mohan [Member] | Minimum [Member] | Restricted Stock Units (RSUs) [Member]

Stock issued for restricted stock, shares

28,571

Employment Agreement [Member] | Kevin Mohan [Member] | Maximum [Member] | Restricted Stock Units (RSUs) [Member]

Stock issued for restricted stock, shares

35,714

Employment Agreement [Member] | Rodney Silva [Member]

Base salary

$ 150,000

Employment Agreement [Member] | Aimee Infante [Member]

Base salary

$ 125,000

Gross proceeds from offering

3,000,000

Employee bonus

$ 10,000

Cash bonus percentage

25.00%

Employment Agreement [Member] | Aimee Infante [Member] | Maximum [Member] | Restricted Stock Units (RSUs) [Member]

Base salary

$ 150,000

Consulting Agreement [Member]

Number of common stock shares issued

500

15,000

10,000

1,642

10,000

Value of issued shares of common stock

$ 253,500

$ 215,000

$ 215,000

Agreement term

1 year

Stock issued for restricted stock, shares

41,426

Stock issued for restricted stock, value

$ 75,000

Warrant term

60 days

Agreement term, description

The term of the agreement is for one month from the effective date on July 28, 2020 and expires on August 28, 2020.

The term of the agreement is for two months from the effective date on February 27, 2020 and expires on April 27, 2020.

Consulting Agreement [Member] | Consultants [Member]

Number of common stock shares issued

15,000

Value of issued shares of common stock

$ 253,500

Professional Services Agreement [Member]

Number of common stock shares issued

200,000

300,000

300,000

Number of warrants issued

100,000

100,000

Warrant term

3 years

3 years

3 years

Warrant exercise price

$ 5

$ 5

$ 5

Fair value of the warrants

$ 191,000

Agreement term, description

The term of the agreement commences from the effective date on February 18, 2020 and expires on February 18, 2021.

Stock issued during period shares acquisitions

200,000

Exercisable price

$ 2.50

Shares issued price per share

$ 3.50

Professional Services Agreement [Member] | 2020 Incentive Stock Plan [Member]

Number of common stock shares issued

100,000

200,000

Grant date fair value of options

$ 187,000

$ 60,000

Litigations, Claims and Assessments [Member]

Loss contingency seeking damages

$ 32,809

Accounts payable and accrued expenses

$ 30,000

Litigation settlement amount

$ 130,185

Reimbursement Agreement [Member]

Paid of litigation settlement amount

$ 81,140

Kitchen Service Agreement [Member] | Minimum [Member]

License fees

$ 3,000

Kitchen Service Agreement [Member] | Maximum [Member]

License fees

$ 6,000

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Lease Payments (Details)	Dec. 31, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
2021	$ 595,788
2022	569,724
2023	484,442
2024	485,351
2025	345,804
Thereafter	274,190
Future Minimum Lease Payments	$ 2,755,299

Equity (Details Narrative)

Equity (Details Narrative) - USD ($)	Nov. 30, 2020	Nov. 27, 2020	Nov. 10, 2020	Nov. 05, 2020	Oct. 27, 2020	Sep. 10, 2020	Aug. 21, 2020	Aug. 11, 2020	Jun. 24, 2020	Jun. 05, 2020	Feb. 18, 2020	Feb. 18, 2020	Feb. 12, 2020	Oct. 19, 2019	Jun. 01, 2020	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Oct. 26, 2020	Sep. 30, 2020	Apr. 21, 2020	Apr. 08, 2020
Stock issued during the period new issue						3,294,118							1,540,000
Stock issued during the period new issue value																	$ 6,780,000
Shares issued price per share						$ 1.70							$ 5
Proceeds from initial public offering						$ 4,940,001							$ 6,780,000				11,720,001
Payments underwriters and other fees					$ 75,600	$ 660,000							$ 920,000				1,580,000
Accrued compensation expense																						$ 46,000
Change in fair value of accrued compensation																	(14,000)
Restricted stock issued during the period, value
Number of warrants issued						263,529							123,200
Number of vested shares												216,783
Unrecognized value																	$ 426
Unamortized value weighted average period																	11 days
Stock-based compensation																	$ 2,806,336	$ 666,504
General and Administrative Expense [Member]
Stock issued during the period new issue value												$ 1,083,915
Options [Member]
Expected dividends																	0.00%
Minimum [Member]
Expected volatility																	66.77%
Risk-free rate																	0.12%
Expected term																	4 months 2 days
Expected dividends																	0.00%
Stock price																	$ 1.42
Minimum [Member] | Options [Member]
Expected volatility																	66.77%
Risk-free rate																	0.10%
Expected term																	4 months 2 days
Maximum [Member]
Expected volatility																	112.17%
Risk-free rate																	0.23%
Expected term																	1 year
Expected dividends																	0.00%
Stock price																	$ 2.71
Maximum [Member] | Options [Member]
Expected volatility																	112.17%
Risk-free rate																	0.23%
Expected term																	5 years
Over-Allotment Option [Member]
Stock issued during the period new issue					494,177	263,529
Proceeds from initial public offering					$ 764,399
Payments underwriters and other fees					$ 75,600												$ 75,600
Senior Secured Convertible Promissory [Member]
Debt instrument, convertible percentage																	15.00%
Secured Convertible Notes [Member]
Debt instrument, convertible percentage																	12.00%
Board of Directors [Member]
Number of shares authorized for issuance											25,616	25,616									51,105
Stock issued during the period new issue			5,944						4,340	15,000	25,616			3,748
Stock issued during the period new issue value										$ 46,050
Accrued interest amount																					$ 357,735
Consultant [Member]
Stock issued during the period new issue	82,500			53,763			53,571								5,000	75,000
Stock issued during the period new issue value	$ 176,138			$ 100,000			$ 200,705								$ 10,150
Consultants [Member] | Restricted Common Stock [Member]
Restricted stock issued during the period, share																		61,426
Restricted stock issued during the period, value																		$ 430,000
Consultants [Member] | Options [Member]
Number of vested shares		300,000
Number of vested shares, value		$ 118,000
2019 Plan [Member]
Number of shares reserved for issuance																	214,286
Shares issued																	188,527
2020 Plan [Member]
Number of shares reserved for issuance																	1,750,000
Shares issued																	178,333
Common Stock [Member]
Number of shares authorized for issuance					25,000,000												25,000,000		14,285,714
Common stock, par share					$ 0.0001												$ 0.0001
Common stock, voting rights																	The holders of the Company's common stock are entitled to one vote per share.
Stock issued during the period new issue																	1,540,000
Stock issued during the period new issue value																	$ 154
Restricted stock issued during the period, share																	1,226	1,988
Restricted stock issued during the period, value																		$ 1
Common stock cancelled, shares																	(216,783)
Restricted Common Stock [Member]
Number of shares reserved for issuance																				1,083,893
Common stock cancelled, shares								216,783
Warrants [Member]
Expected volatility																	55.33%
Risk-free rate																	1.37%
Expected term																	3 years
Expected dividends																	0.00%	0.00%
Warrants [Member] | Minimum [Member]
Expected volatility																		46.69%
Risk-free rate																		1.55%
Expected term																		3 months 11 days
Warrants [Member] | Maximum [Member]
Expected volatility																		88.10%
Risk-free rate																		2.62%
Expected term																		5 years
Warrants [Member] | Consultants [Member]
Stock-based compensation																	$ 2,806,336	$ 666,504
Warrants [Member] | Consultants [Member] | General and Administrative Expense [Member]
Stock-based compensation																	2,803,716	663,804
Warrants [Member] | Consultants [Member] | Labour Expense [Member]
Stock-based compensation																	$ 2,620	$ 2,700

Equity - Schedule of Activity R

Equity - Schedule of Activity Related to Restricted Common Stock (Details) - Restricted Common Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Common Stock, Outstanding Beginning	2,426	6,063
Restricted Common Stock, Granted	216,783	61,426
Restricted Common Stock, Forfeited		(1,649)
Restricted Common Stock, Vested	(218,009)	(63,414)
Restricted Common Stock, Outstanding Ending	1,200	2,426
Weighted Average Grant Date Fair Value, Outstanding Beginning	$ 65.33	$ 44.38
Weighted Average Grant Date Fair Value, Granted	5	7
Weighted Average Grant Date Fair Value, Forfeited		65.33
Weighted Average Grant Date Fair Value, Vested	5.34	8.83
Weighted Average Grant Date Fair Value, Outstanding Ending	$ 65.33	$ 65.33

Equity - Schedule of Option Act

Equity - Schedule of Option Activity (Details) - Options [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Options, Outstanding Beginning	33,750	33,750
Number of Options, Issued	300,000
Number of Options, Exercised
Number of Options, Forfeited	(33,750)
Number of Options, Outstanding Ending	300,000	33,750
Number of Options, Exercisable	300,000
Number of Options, Weighted Average Exercise Price, Outstanding Beginning	$ 9.33	$ 9.33
Number of Options, Weighted Average Exercise Price, Issued	2.15
Number of Options, Weighted Average Exercise Price, Exercised
Number of Options, Weighted Average Exercise Price, Forfeited	9.33
Number of Options, Weighted Average Exercise Price, Outstanding Ending	2.15	$ 9.33
Number of Options, Weighted Average Exercise Price, Exercisable	$ 2.15
Number of Options, Weighted Average Remaining Life In Years, Outstanding Beginning	1 year 7 months 6 days	1 year 7 months 6 days
Number of Options, Weighted Average Remaining Life In Years, Outstanding Ending	1 year 9 months 18 days	7 months 6 days
Number of Options, Weighted Average Remaining Life In Years, Exercisable	1 year 9 months 18 days

Equity - Schedule of Stock Opti

Equity - Schedule of Stock Options Assumptions (Details)	12 Months Ended
	Dec. 31, 2020
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	0.12%
Contractual term (years)	4 months 2 days
Expected volatility	66.77%
Expected dividends	0.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	0.23%
Contractual term (years)	1 year
Expected volatility	112.17%
Expected dividends	0.00%
Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividends	0.00%
Options [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	0.10%
Contractual term (years)	4 months 2 days
Expected volatility	66.77%
Options [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	0.23%
Contractual term (years)	5 years
Expected volatility	112.17%

Equity - Schedule of Warrants A

Equity - Schedule of Warrants Activity (Details) - Warrants [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Number of Warrants, Outstanding Beginning	2,450,287	312,078
Number of Warrants, Issued	486,729	2,138,209
Number of Warrants, Exercised
Number of Warrants, Forfeited	(354,159)
Number of Warrants, Outstanding Ending	2,582,857	2,450,287
Number of Warrants, Exercisable	2,582,857
Weighted Average Exercise Price, Outstanding Beginning	$ 5.51	$ 23.66
Weighted Average Exercise Price, Issued	3.65	4.88
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Forfeited	6.74
Weighted Average Exercise Price, Outstanding Ending	4.08	$ 5.51
Weighted Average Exercise Price, Exercisable	$ 4.08
Weighted Average Remaining Life In Years, Outstanding Beginning	3 years 8 months 12 days	3 years 3 months 19 days
Weighted Average Remaining Life In Years, Outstanding Ending	3 years 3 months 19 days	3 years 8 months 12 days
Weighted Average Remaining Life In Years, Exercisable	3 years 3 months 19 days

Equity - Schedule of Warrants_2

Equity - Schedule of Warrants Assumptions (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	0.12%
Contractual term (years)	4 months 2 days
Expected volatility	66.77%
Expected dividends	0.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	0.23%
Contractual term (years)	1 year
Expected volatility	112.17%
Expected dividends	0.00%
Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	1.37%
Contractual term (years)	3 years
Expected volatility	55.33%
Expected dividends	0.00%	0.00%
Warrants [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate		1.55%
Contractual term (years)		3 months 11 days
Expected volatility		46.69%
Warrants [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate		2.62%
Contractual term (years)		5 years
Expected volatility		88.10%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)

Apr. 07, 2021

Apr. 05, 2021

Mar. 31, 2021

Mar. 25, 2021

Mar. 22, 2021

Mar. 08, 2021

Mar. 08, 2021

Feb. 11, 2021

Feb. 07, 2021

Feb. 03, 2021

Dec. 31, 2020

Nov. 30, 2020

Nov. 10, 2020

Nov. 05, 2020

Sep. 10, 2020

Aug. 21, 2020

Jul. 28, 2020

Jun. 24, 2020

Jun. 05, 2020

Feb. 24, 2020

Feb. 18, 2020

Feb. 12, 2020

Oct. 19, 2019

Jul. 02, 2019

Jun. 01, 2020

Mar. 31, 2020

Dec. 31, 2020

Subsequent Event [Line Items]

Number of common stock shares issued

3,294,118

1,540,000

Value of issued shares of common stock

$ 6,780,000

Share issued price per share

$ 1.70

$ 5

Consulting Agreement [Member]

Subsequent Event [Line Items]

Number of common stock shares issued

500

15,000

10,000

1,642

10,000

Value of issued shares of common stock

$ 253,500

$ 215,000

$ 215,000

Board of Directors [Member]

Subsequent Event [Line Items]

Number of common stock shares issued

5,944

4,340

15,000

25,616

3,748

Value of issued shares of common stock

$ 46,050

Consultant [Member]

Subsequent Event [Line Items]

Number of common stock shares issued

82,500

53,763

53,571

5,000

75,000

Value of issued shares of common stock

$ 176,138

$ 100,000

$ 200,705

$ 10,150

Subsequent Event [Member]

Subsequent Event [Line Items]

Debt instrument, term

5 years 6 months

Subsequent Event [Member] | Common Warrant [Member]

Subsequent Event [Line Items]

Number of warrant purchase

4,115,227

Share issued price per share

$ 2.43

Warrant exercise price

$ 2.43

Subsequent Event [Member] | Pre-Funded Warrant [Member]

Subsequent Event [Line Items]

Number of warrant purchase

2,865,227

Share issued price per share

$ 2.42

Warrant exercise price

$ 0.01

Subsequent Event [Member] | Superfit Foods [Member]

Subsequent Event [Line Items]

Purchase price

$ 1,150,000

Cash consideration

475,000

Consideration in equity

$ 625,000

Shares issued for acquisition

268,240

Subsequent Event [Member] | Upon Completion of Agreement [Member]

Subsequent Event [Line Items]

Shares issued for service

30,000

40,000

Subsequent Event [Member] | Consulting Agreement [Member]

Subsequent Event [Line Items]

Marketing expense

$ 250,000

Issuable for service

100,000

100,000

Shares issued for service

150,000

70,000

60,000

Subsequent Event [Member] | Board of Directors [Member]

Subsequent Event [Line Items]

Number of common stock shares issued

20,000

Value of issued shares of common stock

$ 42,600

Number of stock issued as compensation

12,711

Subsequent Event [Member] | Consultant [Member]

Subsequent Event [Line Items]

Number of stock issued as compensation

16,126

Subsequent Event [Member] | Various Executive Officer and Employee [Member]

Subsequent Event [Line Items]

Number of common stock shares issued

221,783

Subsequent Event [Member] | Private Placement [Member]

Subsequent Event [Line Items]

Warrant exercise price

$ 2.916

Subsequent Event [Member] | Private Placement [Member] | Alliance Global Partners [Member]

Subsequent Event [Line Items]

Percentage of cash fee gross proceeds

8.00%

Warrant or right description

Common Stock in an amount equal to 4% of the Shares and shares of Common Stock issuable upon exercise of the Warrants sold in the Private Placement

Subsequent Event [Member] | Private Placement [Member] | Securities Purchase Agreements [Member]

Subsequent Event [Line Items]

Number of common stock shares issued

1,250,000

Stock issued during period, shares, purchase of assets

$ 10,000,000