urban-gro (UGRO) 10-Q 11 Aug 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Aug. 06, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-52898
Entity Registrant Name	urban-gro, Inc.
Entity Central Index Key	0001706524
Entity Tax Identification Number	46-5158469
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1751 Panorama Point
Entity Address, Address Line Two	Unit G
Entity Address, City or Town	Lafayette
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80026
City Area Code	(720)
Local Phone Number	390-3880
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	UGRO
Security Exchange Name	NASDAQ
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
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,512,515

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash	$ 50,444,738	$ 184,469
Accounts receivable, net	2,977,167	915,052
Inventories	627,276	537,104
Related party receivable	5,626	61,678
Prepayments and other assets	6,212,891	3,547,068
Total current assets	60,267,698	5,245,371
Non-current assets:
Property and equipment, net	96,734	129,444
Operating lease right of use assets, net	22,222	88,889
Investments	1,710,358	1,710,358
Goodwill	902,067	902,067
Other assets	83,936	84,514
Total non-current assets	2,815,317	2,915,272
Total assets	63,083,015	8,160,643
Current liabilities:
Accounts payable	2,265,840	653,998
Accrued expenses	1,971,405	1,798,494
Deposits	9,354,279	4,878,863
Notes payable		1,854,500
Revolving Facility		3,403,143
Term Loan, net		1,868,320
Operating lease liabilities	22,222	88,889
Total current liabilities	13,613,746	14,546,207
Non-current liabilities:
Notes payable		1,020,600
Total non-current liabilities		1,020,600
Total liabilities	13,613,746	15,566,807
Shareholders’ equity (deficit):
Preferred stock, $0.10 par value; 10,000,000 shares authorized; 0 shares issued and outstanding
Common stock, $0.001 par value; 100,000,000 shares authorized; 11,222,914 issued and 10,820,019 outstanding as of June 30, 2021, and 4,718,714 shares issued and outstanding as of December 31, 2020	11,223	4,719
Additional paid in capital	75,227,775	14,553,438
Treasury shares, cost basis: 402,895 shares as of June 30, 2021	(3,474,270)
Accumulated deficit	(22,295,459)	(21,964,321)
Total shareholders’ equity (deficit)	49,469,269	(7,406,164)
Total liabilities and shareholders’ equity (deficit)	$ 63,083,015	$ 8,160,643

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.10	$ 0.10
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Issued	11,222,914	4,718,714
Common Stock, Shares, Outstanding	10,820,019	4,718,714
Treasury Stock, Shares	402,895

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenue
Total Revenue	$ 12,831,297	$ 4,005,264	$ 24,865,653	$ 8,266,267
Cost of Revenue	9,908,913	2,811,812	19,302,626	5,959,327
Gross profit	2,922,384	1,193,452	5,563,027	2,306,940
Operating expenses:
General and administrative	2,400,828	1,560,499	4,597,835	3,655,907
Stock-based compensation	299,602	559,904	590,407	992,549
Total operating expenses	2,700,430	2,120,403	5,188,242	4,648,456
Income (loss) from operations	221,954	(926,951)	374,784	(2,341,516)
Non-operating income (expenses):
Interest expense	(4,624)	(365,709)	(322,067)	(664,343)
Interest expense – beneficial conversion of notes payable			(636,075)
Loss on extinguishment of debt			(790,723)
Impairment of investment		(310,000)		(310,000)
PPP Loan Forgiveness	1,032,316		1,032,316
Other income	7,798	32,690	10,626	50,258
Total non-operating income (expenses)	1,035,490	(643,019)	(705,923)	(924,085)
Income (loss) before income taxes	1,257,444	(1,569,970)	(331,138)	(3,265,601)
Income tax expense (benefit)
Net income (loss)	1,257,444	(1,569,970)	(331,138)	(3,265,601)
Comprehensive income (loss)	$ 1,257,444	$ (1,569,970)	$ (331,138)	$ (3,265,601)
Earnings (loss) per share:
Earnings (loss) per share - basic	$ 0.11	$ (0.33)	$ (0.03)	$ (0.69)
Earnings (loss) per share - dilutive	$ 0.11	$ (0.33)	$ (0.03)	$ (0.69)
Weighted average share - basic	11,220,580	4,792,462	9,535,630	4,765,047
Weighted average shares - dilutive	11,725,282	4,792,462	9,535,630	4,765,047
Equipment Systems [Member]
Revenue
Total Revenue	$ 12,179,316	$ 3,108,162	$ 23,524,066	$ 6,589,747
Consumable Products [Member]
Revenue
Total Revenue	363,574	270,434	792,667	635,186
Services [Member]
Revenue
Total Revenue	$ 288,407	$ 626,668	$ 548,920	$ 1,041,334

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 4,702	$ 11,877,590	$ (16,890,626)		$ (5,008,334)
Beginning balance, shares at Dec. 31, 2019	4,701,552
Stock-based compensation		992,549			992,549
Stock grant program vesting	$ 20	(20)
Stock grant program vesting, shares	20,278
Clawback of stock granted	$ (17)	17
Claw back of stock granted, shares	(16,667)
Stock issued loan revisions	$ 16	99,984			100,000
Stock issued loan revisions, shares	16,667
Stock issuance related to debt	$ 83	499,917			500,000
Stock issuance related to debt, shares	83,333
Warrant issuance related to debt		76,822			76,822
Net income (loss)			(3,265,601)		(3,265,601)
Ending balance, value at Jun. 30, 2020	$ 4,805	13,546,858	(20,156,227)		(6,604,564)
Ending balance, shares at Jun. 30, 2020	4,805,163
Beginning balance, value at Mar. 31, 2020	$ 4,785	12,986,974	(18,586,257)		(5,594,498)
Beginning balance, shares at Mar. 31, 2020	4,784,885
Stock-based compensation		559,904			559,904
Stock grant program vesting	$ 20	(20)
Stock grant program vesting, shares	20,278
Net income (loss)			(1,569,970)		(1,569,970)
Ending balance, value at Jun. 30, 2020	$ 4,805	13,546,858	(20,156,227)		(6,604,564)
Ending balance, shares at Jun. 30, 2020	4,805,163
Beginning balance, value at Dec. 31, 2020	$ 4,719	14,553,438	(21,964,321)		(7,406,164)
Beginning balance, shares at Dec. 31, 2020	4,718,714
Stock-based compensation		590,407			590,407
Stock grant program vesting	$ 17	(17)
Stock grant program vesting, shares	16,586
Beneficial conversion feature		636,075			636,075
Conversion of Bridge Financing	$ 254	1,907,971			1,908,225
Conversion of Bridge Financing, shares	254,425
Stock issued with exercise of warrants	$ 18	9,978			9,996
Stock issued with exercise of warrants,shares	18,412
Stock issuance related to offering, net of offering costs of $4,596,257	$ 6,210	57,497,533			57,503,743
Stock issuance related to offering, net, of offering costs of $4,400,683 shares	6,210,000
Common stock repurchased				(3,474,270)	(3,474,270)
Stock Options Exercised	$ 5	32,390			$ 32,395
Stock Option Exercised, shares	4,777				4,777
Net income (loss)			(331,138)		$ (331,138)
Ending balance, value at Jun. 30, 2021	$ 11,223	75,227,775	(22,295,459)	(3,474,270)	49,469,269
Ending balance, shares at Jun. 30, 2021	11,222,914
Beginning balance, value at Mar. 31, 2021	$ 11,218	75,091,357	(23,552,903)	(2,975,000)	48,574,672
Beginning balance, shares at Mar. 31, 2021	11,218,137
Stock-based compensation		299,602			299,602
Stock issuance related to offering, net of offering costs of $4,596,257		(195,574)			(195,574)
Stock issuance related to offering, net, of offering costs of $4,400,683 shares
Common stock repurchased				(499,270)	(499,270)
Stock Options Exercised	$ 5	32,390			32,395
Stock Option Exercised, shares	4,777
Net income (loss)			1,257,444		1,257,444
Ending balance, value at Jun. 30, 2021	$ 11,223	$ 75,227,775	$ (22,295,459)	$ (3,474,270)	$ 49,469,269
Ending balance, shares at Jun. 30, 2021	11,222,914

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders' Equity (Deficit) (Unaudited) (Parenthetical) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Statement of Stockholders' Equity [Abstract]
Net of offering costs of	$ 195,574	$ 4,596,257

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash Flows from Operating Activities
Net loss	$ (331,138)	$ (3,265,601)
Adjustments to reconcile net loss from operations:
Depreciation and amortization	109,625	120,410
Amortization of deferred financing costs	103,632	203,721
Loss on extinguishment of debt	790,723
Interest on convertible notes	53,725
Stock-based compensation expense	590,407	992,549
Beneficial conversion of Bridge notes	636,075
Impairment of investment		310,000
Gain on disposal of assets		3,468
Inventory write-offs	26,792	25,528
Bad debt expense	28,248	25,239
PPP loan forgiveness	(1,032,316)
Changes in operating assets and liabilities:
Accounts receivable	(2,034,311)	613,723
Inventories	(116,964)	(324,981)
Prepayments and other assets	(3,732,753)	(158,687)
Accounts payable and accrued expenses	1,729,802	(2,149,312)
Deposits	4,475,416	441,518
Net Cash Provided By (Used In) Operating Activities	1,296,963	(3,162,425)
Cash Flows from Investing Activities
Purchases of property and equipment	(9,670)	(85,331)
Net Cash Used In Investing Activities	(9,670)	(85,331)
Cash Flows from Financing Activities
Proceeds from issuance of Revolving Facility		2,207,432
Proceeds from issuance of Term Loan		2,000,000
Proceeds from Revolving Facility advances		1,205,525
Repurchase of Common Stock	(3,474,270)
Proceeds from issuance of Common Stock, net of offering costs	58,203,091
Long-term note payable		1,020,600
Debt financing costs		(545,501)
Repayment of debt	(5,755,845)	(2,686,522)
Net Cash Provided by Financing Activities	48,972,976	3,201,534
Net Increase in Cash	50,260,269	(46,222)
Cash at Beginning of Period	184,469	448,703
Cash at End of Period	50,444,738	402,481
Supplemental Cash Flow Information:
Interest Paid	218,435	664,343
Supplemental disclosure of non-cash investing and financing activities:
Debt financing costs booked in equity		676,822
PPP Loan Forgiveness	$ 1,032,316

GENERAL

GENERAL	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL	NOTE 1 – GENERAL Organization urban-gro, Inc. (“we,” “us,” “our,” the “Company,” or “urban-gro”) is a leading architectural, engineering and design services company focused on the sustainable commercial indoor horticulture market. We engineer and design indoor controlled environment agriculture (“CEA”) facilities and then integrate complex environmental equipment systems into those facilities. Through this work, we create high-performance indoor cultivation facilities for our clients to grow specialty crops, including leafy greens, vegetables, herbs, and plant-based medicines. Our custom-tailored approach to design, procurement, and equipment integration provides a single point of accountability across all aspects of indoor growing operations. We also help our clients achieve operational efficiency and economic advantages through a full spectrum of professional services and programs focused on facility optimization and environmental health which establish facilities that allow clients to manage, operate and perform at the highest level throughout their entire cultivation lifecycle once they are up and running. We aim to work with our clients from inception of their project in a way that provides value throughout the life of their facility. We are a trusted partner and advisor to our clients and offer a complete set of engineering and managed services complemented by a vetted suite of select cultivation equipment systems. Basis of Presentation These consolidated financial statements are presented in United States dollars and have been prepared in accordance with United States generally accepted accounting principles (“GAAP”). On December 31, 2020, we effected a 1-for-6 reverse stock split Liquidity and Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business within one year after the date the consolidated financial statements are available to be issued.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Unaudited Condensed Consolidated Financial Statements The Company has prepared the accompanying condensed consolidated financial statements pursuant to the rules and regulations of the SEC for condensed financial reporting. The condensed consolidated financial statements are unaudited and, in the Company’s opinion, include all adjustments, consisting of normal recurring adjustments and accruals necessary for a fair presentation of the Company’s condensed consolidated balance sheets, condensed consolidated statements of operations and comprehensive income (loss), condensed consolidated statements of shareholders’ deficit and condensed consolidated statements of cash flows for the periods presented. The results reported in these condensed consolidated financial statements should not be regarded as necessarily indicative of results that may be expected for the entire year. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted in accordance with regulations of the SEC. These condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. Significant Accounting Policies For a detailed discussion about the Company’s significant accounting policies, refer to Note 2 — “Summary of Significant Accounting Policies,” in the Company’s consolidated financial statements included in the Company’s 2020 Form 10-K. During the six months ended June 30, 2021, there were no material changes made to the Company’s significant accounting policies. Use of Estimates In preparing condensed consolidated financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of assets and liabilities at the date of the condensed consolidated financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include estimated useful lives and potential impairment of long-lived assets and goodwill, inventory write offs, allowance for deferred tax assets, and allowance for bad debt. Reclassification Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. Recently Issued Accounting Pronouncements From time to time, the Financial Accounting Standards Board (the “FASB”) or other standards setting bodies issue new accounting pronouncements. The FASB issues updates to new accounting pronouncements through the issuance of an Accounting Standards Update (“ASU”). Unless otherwise discussed, the Company believes that the impact of recently issued guidance, whether adopted or to be adopted in the future, is not expected to have a material impact on the Company’s financial statements upon adoption.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 3 – RELATED PARTY TRANSACTIONS Cloud 9 Support, LLC (“Cloud 9”), a company owned by James Lowe, a director and shareholder, purchases materials from the Company. Total sales to Cloud 9 from the Company were $ 93,205 and $ 247,157 for the six months ended June 30, 2021, and 2020, respectively, and $ 79,199 and $ 114,285 during the three months ended June 30, 2021 and 2020, respectively. Outstanding receivables from Cloud 9 as of June 30, 2021 and December 31, 2020 totaled $ 5,626 and $ 61,678 , respectively. In October 2018, we issued a $ 1,000,000 April 30, 2019 12,500 12 5,000 7.20 five years 9 1,667 On February 21, 2020, we entered into an agreement to amend the James Lowe Note to extend the maturity date therein from December 31, 2019 to the date which is the earlier of 60 days following the date: (a) on which demand for repayment is made by the lenders under the Credit Agreement, as described in Note 9, (which is now only applicable in the case of an event of default under the Credit Agreement because of the removal of the demand feature pursuant to the First Amendment to the Credit Agreement); or (b) which is the maturity date under the Credit Agreement. In addition, on February 25, 2020, the Company entered into a subordination, postponement and standstill agreement with Cloud9 Support (the “Subordination Agreement”) pursuant to which Cloud 9 Support agreed to postpone and subordinate all payments due under the promissory note until the facilities under the Credit Agreement have been fully and finally repaid. The term for the Subordination Agreement will continue in force as long as the Company is indebted to the agent or lenders under the Credit Agreement. In consideration for Cloud9 Support’s agreement to extend the maturity date of the promissory note and to enter into the Subordination Agreement, we issued 16,667 On December 15, 2020, James Lowe agreed to convert the $ 1,000,000 4,500 12 137,940

PREPAYMENTS AND OTHER ASSETS

PREPAYMENTS AND OTHER ASSETS	6 Months Ended
	Jun. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAYMENTS AND OTHER ASSETS	NOTE 4 – PREPAYMENTS AND OTHER ASSETS Prepayments and other assets are comprised of prepayments paid to vendors to initiate orders and prepaid services and fees. The prepaid balances are summarized as follows: SCHEDULE OF PREPAID BALANCES June 30, December 31, 2021 2020 Vendor prepayments $ 5,699,972 $ 2,676,493 Prepaid services and fees 512,919 365,931 Deferred financing asset (See Note 9 - Debt) - 504,644 Prepayments and other assets $ 6,212,891 $ 3,547,068

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2021
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENTS	NOTE 5 – INVESTMENTS The Company has a strategic investment in Edyza, Inc. (“Edyza”), a hardware and software technology company that enables dense sensor networks in agriculture, healthcare, and other environments that require precise micro-climate monitoring. The Company measures this investment at cost, less any impairment changes resulting from observable price changes in orderly transactions for an identical or similar investment of the same issuer. The balance as of June 30, 2021 and December 31, 2020 was $ 1,710,358

GOODWILL

GOODWILL	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	NOTE 6 – GOODWILL The Company recorded goodwill in conjunction with the initial acquisition of Impact Engineering, Inc. (“Impact”) on March 7, 2019. The goodwill balance as of June 30, 2021 and December 31, 2020 is $ 902,067

ACCRUED EXPENSES

ACCRUED EXPENSES	6 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
ACCRUED EXPENSES	NOTE 7 – ACCRUED EXPENSES Accrued expenses are summarized as follows: SCHEDULE OF ACCRUED EXPENSES June 30, December 31, 2021 2020 Accrued operating expenses $ 588,276 $ 717,503 Accrued wages and related expenses 661,696 408,907 Accrued interest expense - 99,258 Accrued sales tax payable 721,433 572,826 Accrued expenses $ 1,971,405 $ 1,798,494 Accrued sales tax payable is comprised of amounts due to various states and Canadian provinces for 2015 through 2020.

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 8 – NOTES PAYABLE The following is a summary of notes payable excluding related party notes payable: SCHEDULE OF NOTES PAYABLE June 30, December 31, 2021 2020 Paycheck Protection Program (“PPP”) loan entered into on April 16, 2020. The Company applied for and has been notified that the full amount of the loan, which was used for eligible expenditures for payroll and other expenses described in the CARES Act was forgiven on June 11, 2021. $ - 1,020,600 Convertible notes related to bridge financing. See Bridge Financing Notes below. - 1,854,500 Total - 2,875,100 Less current maturities - (1,854,500 ) Long Term $ - $ 1,020,600 During the fourth quarter of 2020 the Company entered into bridge financing notes (the “Bridge Financing Notes”) totaling $ 1,854,500 1,004,500 350,000 500,000 12 2,500,000

DEBT

DEBT	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
DEBT	NOTE 9 – DEBT The Company’s borrowings as of June 30, 2021 and December 31, 2020 consisted of the following: SCHEDULE OF DEBT June 30, December 31, 2021 2020 Revolving Facility $ - $ 3,403,143 Term Loan, net of unamortized debt issuance costs - 1,868,320 Total - 5,271,463 Less current debt due within one year - (5,271,463 ) Total long-term debt $ - $ - On February 21, 2020, we entered into a letter agreement (the “Credit Agreement”) by and among the Company, as borrower, urban-gro Canada Technologies Inc. and Impact., as guarantors, the lenders party thereto (the “Lenders”), and Bridging Finance Inc., as administrative agent for the Lenders (the “Agent”). The Credit Agreement, which was denominated in Canadian dollars (C$), was comprised of (i) a 12-month senior secured demand term loan facility in the amount of C$ 2.7 million 2.0 million 5.4 million 4.0 million The final maturity date of the Facilities was initially stipulated in the Credit Agreement as the earlier of (i) demand, and (ii) the date that is 12 months after the closing date, with a potential extension to the date that is 24 months after the closing date (the “Initial Maturity Date”). The Facilities bore interest at the annual rate established and designated by the Bank of Nova Scotia as the prime rate, plus 11% per annum. Accrued interest on the outstanding principal amount of the Facilities was due and payable monthly in arrears, on the last business day of each month, and on the Initial Maturity Date. The Revolving Facility could initially be borrowed and re-borrowed on a revolving basis by the Company during the term of the Facilities, provided that borrowings under the Revolving Facility were limited by a loan availability formula equal to the sum of (i) 90% of insured accounts receivable, (ii) 85% of investment grade receivables, (iii) 75% of other accounts receivable, (iv) 50% of eligible inventory, and (v) the lesser of C$4.05 million ($3.0 million) and (A) 75% of uncollected amounts on eligible signed equipment orders for equipment systems contracts and (B) 85% of uncollected amounts on eligible signed professional services order forms for design contracts. On September 4, 2020, the Company executed an amendment to the Credit Agreement (the “First Amendment”) whereas the Facilities described above were due on December 31, 2021 (the “Revised Maturity Date”). The First Amendment also increased the rate at which the Facilities will bear interest to the annual rate established and designated by the Bank of Nova Scotia as the prime rate, plus 12 As a result of the First Amendment, the Company was required to prepay, on or before January 31, 2021, $ 1,000,000 100,000 50,000 The Company incurred $ 1,314,868 676,822 6.00 5 years 1.14 100 504,644 252,322

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	6 Months Ended
	Jun. 30, 2021
Risks and Uncertainties [Abstract]
RISKS AND UNCERTAINTIES	NOTE 10 – RISKS AND UNCERTAINTIES Concentration Risk During the six months ended June 30, 2021 one client represented 46 15 17 60 11 25 11 75 15 23 17 During the six months ended June 30, 2021, 16 15% from another vendor 25 % of the Company’s total purchases, compared to the three months ended June 30, 2020, where a separate vendor consisted of 15 % 35 25 Coronavirus Pandemic The outbreak of COVID-19, a novel strain of coronavirus first identified in China, which has spread across the globe including the U.S., has had an adverse impact on our operations and financial condition. The response to this coronavirus by federal, state and local governments in the U.S. has resulted in significant market and business disruptions across many industries and affecting businesses of all sizes. This pandemic has also caused significant stock market volatility and further tightened capital access for most businesses. Given that the COVID-19 pandemic and its disruptions are of an unknown duration, they could have an adverse effect on our liquidity and profitability. The ultimate magnitude of COVID-19, including the extent of its impact on our financial and operational results, which could be material, will depend on the length of time that the pandemic continues, its effect on the demand for our products and our supply chain, the effect of governmental regulations imposed in response to the pandemic, as well as uncertainty regarding all of the foregoing. We cannot at this time predict the full impact of the COVID-19 pandemic, but it could have a larger material adverse effect on our business, financial condition, results of operations and cash flows beyond what is discussed within this Report.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 11 – STOCK-BASED COMPENSATION Stock-based compensation expense for the six months ended June 30, 2021 and 2020 was $ 590,407 and $ 992,549 , respectively, based on the vesting schedule of the stock grants and options. Stock based compensation expense for the three months ended June 30, 2021 and 2020 was $ 299,602 and $ 559,904 , respectively, based on the vesting schedule of the stock grants and options. No cash flow effects are anticipated for stock grants. Stock Grants: The following table shows stock grant activity for the six months ended June 30, 2021: SCHEDULE OF STOCK GRANT ACTIVITY Grants outstanding as of December 31, 2020 118,889 Grants awarded 101,102 Grants Vested (16,667) Grants outstanding as of June 30, 2021 203,324 As of June 30, 2021, the Company has $ 642,717 Stock Options: The following table shows stock option activity for the six months ended June 30, 2021: SCHEDULE OF STOCK OPTION ACTIVITY Number of Weighted Weighted Stock options outstanding as of December 31, 2020 638,278 7.72 $ 6.48 Issued 55,833 4.51 $ 6.00 Expired (18,444) 4.82 $ 7.89 Exercised (4,777) - $ 6.78 Stock options outstanding at June 30, 2021 670,890 7.55 $ 6.39 Stock options exercisable at June 30, 2021 365,362 7.69 $ 6.46 The fair value of the options is calculated using the Black-Scholes pricing model based on the market value of the underlying common stock at the valuation measurement date of $ 9.39 5 1.61% 100% As of June 30, 2021, the Company has $ 515,320 0

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 12 – SHAREHOLDERS’ EQUITY In March 2020, an executive left the Company and returned 16,667 16,667 On February 17, 2021, we completed an offering of 6,210,000 shares of our common stock, inclusive of the underwriters full overallotment, at $ 10.00 per share for total gross offering proceeds of $ 62,100,000 . In connection with this offering, we received approval to list our common stock on the Nasdaq Capital Market under the symbol “UGRO”. On May 24, 2021, we announced that the Board of Directors authorized a stock repurchase program to purchase up to $ 5.0 52,895

WARRANTS

WARRANTS	6 Months Ended
	Jun. 30, 2021
Warrants
WARRANTS	NOTE 13 – WARRANTS The following table shows warrant activity for the six months ended June 30, 2021. SCHEDULE OF WARRANT ACTIVITY Number of shares Weighted Average Exercise Price Warrants outstanding as of December 31, 2020 202,752 $ 13.64 Exercised (18,412 ) $ 24.00 Issued in connection with equity offering 310,500 $ 12.50 Expired (116,674 ) $ 18.00 Warrants outstanding as of June 30, 2021 377,166 $ 11.16 Warrants exercisable as of June 30, 2021 377,166 $ 11.16 The fair value of the warrants issued in connection with the equity offering were calculated using the Black-Scholes pricing model based on the market value of the underlying common stock at the valuation measurement date of $ 10.00 5 0.57 100 The weighted-average life of the warrants is 2.20 0

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS The Company has evaluated events and transaction occurring subsequent to June 30, 2021 up to the date of this filing of these condensed consolidated financial statements. These statements contain all necessary adjustments and disclosures resulting from that evaluation. On July 30, 2021, the Company announced that it had completed the acquisitions of 2WR of Colorado, Inc., a Colorado corporation, 2WR of Georgia, Inc., a Georgia corporation, and MJ12 Design Studio, Inc., a Colorado corporation (“ the 2WR Entities”), and had entered into an affiliate relationship with 2WR of Mississippi, P.C., a Mississippi professional corporation, agreements that were initially announced on June 28, 2021. The acquisitions of the 2WR Entities were for a total purchase price of up to $ 9,100,000 5,100,000 2,000,000 2,000,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates In preparing condensed consolidated financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of assets and liabilities at the date of the condensed consolidated financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include estimated useful lives and potential impairment of long-lived assets and goodwill, inventory write offs, allowance for deferred tax assets, and allowance for bad debt.
Reclassification	Reclassification Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements From time to time, the Financial Accounting Standards Board (the “FASB”) or other standards setting bodies issue new accounting pronouncements. The FASB issues updates to new accounting pronouncements through the issuance of an Accounting Standards Update (“ASU”). Unless otherwise discussed, the Company believes that the impact of recently issued guidance, whether adopted or to be adopted in the future, is not expected to have a material impact on the Company’s financial statements upon adoption.

PREPAYMENTS AND OTHER ASSETS (T

PREPAYMENTS AND OTHER ASSETS (Tables)	6 Months Ended
	Jun. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF PREPAID BALANCES	Prepayments and other assets are comprised of prepayments paid to vendors to initiate orders and prepaid services and fees. The prepaid balances are summarized as follows: SCHEDULE OF PREPAID BALANCES June 30, December 31, 2021 2020 Vendor prepayments $ 5,699,972 $ 2,676,493 Prepaid services and fees 512,919 365,931 Deferred financing asset (See Note 9 - Debt) - 504,644 Prepayments and other assets $ 6,212,891 $ 3,547,068

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED EXPENSES	Accrued expenses are summarized as follows: SCHEDULE OF ACCRUED EXPENSES June 30, December 31, 2021 2020 Accrued operating expenses $ 588,276 $ 717,503 Accrued wages and related expenses 661,696 408,907 Accrued interest expense - 99,258 Accrued sales tax payable 721,433 572,826 Accrued expenses $ 1,971,405 $ 1,798,494

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	SCHEDULE OF NOTES PAYABLE June 30, December 31, 2021 2020 Paycheck Protection Program (“PPP”) loan entered into on April 16, 2020. The Company applied for and has been notified that the full amount of the loan, which was used for eligible expenditures for payroll and other expenses described in the CARES Act was forgiven on June 11, 2021. $ - 1,020,600 Convertible notes related to bridge financing. See Bridge Financing Notes below. - 1,854,500 Total - 2,875,100 Less current maturities - (1,854,500 ) Long Term $ - $ 1,020,600

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
SCHEDULE OF DEBT	The Company’s borrowings as of June 30, 2021 and December 31, 2020 consisted of the following: SCHEDULE OF DEBT June 30, December 31, 2021 2020 Revolving Facility $ - $ 3,403,143 Term Loan, net of unamortized debt issuance costs - 1,868,320 Total - 5,271,463 Less current debt due within one year - (5,271,463 ) Total long-term debt $ - $ -

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
SCHEDULE OF STOCK GRANT ACTIVITY	The following table shows stock grant activity for the six months ended June 30, 2021: SCHEDULE OF STOCK GRANT ACTIVITY Grants outstanding as of December 31, 2020 118,889 Grants awarded 101,102 Grants Vested (16,667) Grants outstanding as of June 30, 2021 203,324
SCHEDULE OF STOCK OPTION ACTIVITY	The following table shows stock option activity for the six months ended June 30, 2021: SCHEDULE OF STOCK OPTION ACTIVITY Number of Weighted Weighted Stock options outstanding as of December 31, 2020 638,278 7.72 $ 6.48 Issued 55,833 4.51 $ 6.00 Expired (18,444) 4.82 $ 7.89 Exercised (4,777) - $ 6.78 Stock options outstanding at June 30, 2021 670,890 7.55 $ 6.39 Stock options exercisable at June 30, 2021 365,362 7.69 $ 6.46

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2021
Warrants
SCHEDULE OF WARRANT ACTIVITY	The following table shows warrant activity for the six months ended June 30, 2021. SCHEDULE OF WARRANT ACTIVITY Number of shares Weighted Average Exercise Price Warrants outstanding as of December 31, 2020 202,752 $ 13.64 Exercised (18,412 ) $ 24.00 Issued in connection with equity offering 310,500 $ 12.50 Expired (116,674 ) $ 18.00 Warrants outstanding as of June 30, 2021 377,166 $ 11.16 Warrants exercisable as of June 30, 2021 377,166 $ 11.16

GENERAL (Details Narrative)

GENERAL (Details Narrative)	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reverse stock split description	1-for-6 reverse stock split

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Feb. 17, 2021	Dec. 15, 2020	Feb. 25, 2020	Oct. 31, 2018	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2020
Related Party Transaction [Line Items]
Accounts Receivable, Related Parties, Current					$ 5,626		$ 5,626			$ 61,678
Stock option exercise price per share					$ 6.46		$ 6.46
Stock option exercisable term							7 years 8 months 8 days
Common stock issued during the period	6,210,000
Common Stock [Member]
Related Party Transaction [Line Items]
Stock options granted								(16,667)
Common stock issued during the period							6,210,000
Cloud 9 Support [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties					$ 79,199	$ 114,285	$ 93,205	$ 247,157
Accounts Receivable, Related Parties, Current					$ 5,626		$ 5,626			61,678
James Lowe [Member]
Related Party Transaction [Line Items]
Debt instrument face amount										$ 1,004,500
Stock options granted				5,000
Stock option exercise price per share				$ 7.20
Stock option exercisable term				5 years
James Lowe [Member] | Bridge Financing [Member]
Related Party Transaction [Line Items]
Debt instrument, interest rate percentage		12.00%
Debt instrument, convertible into bridge financing		$ 1,000,000
Accrued interest		$ 4,500
Debt conversion shares issued		137,940
James Lowe [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Common stock issued during the period			16,667						1,667
James Lowe [Member] | Unsecured Debt [Member]
Related Party Transaction [Line Items]
Debt instrument face amount				$ 1,000,000
Debt maturity date				Apr. 30, 2019
Debt instrument, origination fee amount				$ 12,500
Debt instrument, interest rate percentage				12.00%					9.00%

SCHEDULE OF PREPAID BALANCES (D

SCHEDULE OF PREPAID BALANCES (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Vendor prepayments	$ 5,699,972	$ 2,676,493
Prepaid services and fees	512,919	365,931
Deferred financing asset (See Note 9 - Debt)		504,644
Prepayments and other assets	$ 6,212,891	$ 3,547,068

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
Investments	$ 1,710,358	$ 1,710,358

GOODWILL (Details Narrative)

GOODWILL (Details Narrative) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 902,067	$ 902,067

SCHEDULE OF ACCRUED EXPENSES (D

SCHEDULE OF ACCRUED EXPENSES (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued operating expenses	$ 588,276	$ 717,503
Accrued wages and related expenses	661,696	408,907
Accrued interest expense		99,258
Accrued sales tax payable	721,433	572,826
Accrued expenses	$ 1,971,405	$ 1,798,494

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Notes payable		$ 2,875,100
Notes payable, current maturities		(1,854,500)
Notes payable, long term		1,020,600
Convertible Debt [Member]
Short-term Debt [Line Items]
Notes payable		1,854,500
Paycheck Protection Program Loan Payable [Member]
Short-term Debt [Line Items]
Notes payable		$ 1,020,600

SCHEDULE OF DEBT (Details)

SCHEDULE OF DEBT (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Line of Credit Facility [Line Items]
Total		$ 5,271,463
Less current debt due within one year		(5,271,463)
Total long-term debt
Term Loan [Member]
Line of Credit Facility [Line Items]
Total		1,868,320
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Total		$ 3,403,143

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		6 Months Ended
	Dec. 31, 2020	Nov. 30, 2020	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Short-term Debt [Line Items]
Proceeds from debt						$ 1,020,600
Gross proceeds from qualified offering			$ 195,574			$ 4,596,257
James Lowe [Member]
Short-term Debt [Line Items]
Debt instrument principal amount	$ 1,004,500			$ 1,004,500
Bridge Financing Notes [Member]
Short-term Debt [Line Items]
Debt instrument principal amount	1,854,500			$ 1,854,500
Proceeds from debt	$ 500,000	$ 350,000
Debt interest rate	12.00%			12.00%
Gross proceeds from qualified offering				$ 2,500,000

DEBT (Details Narrative)

DEBT (Details Narrative)	Mar. 01, 2021USD ($)	Jan. 31, 2021USD ($)	Oct. 02, 2020USD ($)	Sep. 04, 2020USD ($)$ / shares	Feb. 21, 2020USD ($)	Jun. 30, 2021$ / shares	Dec. 31, 2020USD ($)
Measurement Input, Share Price [Member]
Line of Credit Facility [Line Items]
Fair value of warrants | $ / shares						10
Measurement Input, Risk Free Interest Rate [Member]
Line of Credit Facility [Line Items]
Fair value of warrants						0.57
Measurement Input, Price Volatility [Member]
Line of Credit Facility [Line Items]
Fair value of warrants						100
Credit Agreement [Member]
Line of Credit Facility [Line Items]
Debt, description					The Credit Agreement, which was denominated in Canadian dollars (C$), was comprised of (i) a 12-month senior secured demand term loan facility in the amount of C$2.7 million ($2.0 million), which was funded in its entirety on the closing date (the “Term Loan”); and (ii) a 12-month demand revolving credit facility of up to C$5.4 million ($4.0 million), which could be drawn from time to time, subject to the terms and conditions set forth in the Credit Agreement and described further below (the “Revolving Facility,” and together with the Term Loan, the “Facilities”). The Credit Agreement was personally guaranteed by the Company’s CEO and Chairman, Brad Nattrass, and was to be in place for the original term of the Credit Agreement (1 year) plus a 1-year extension period at the discretion of the Lender as provided in the Credit Agreement.
Maturity date, description					The final maturity date of the Facilities was initially stipulated in the Credit Agreement as the earlier of (i) demand, and (ii) the date that is 12 months after the closing date, with a potential extension to the date that is 24 months after the closing date (the “Initial Maturity Date”). The Facilities bore interest at the annual rate established and designated by the Bank of Nova Scotia as the prime rate, plus 11% per annum. Accrued interest on the outstanding principal amount of the Facilities was due and payable monthly in arrears, on the last business day of each month, and on the Initial Maturity Date.
Warrants term				5 years
Credit Agreement [Member] | Measurement Input, Share Price [Member]
Line of Credit Facility [Line Items]
Fair value of warrants | $ / shares				6
Credit Agreement [Member] | Measurement Input, Risk Free Interest Rate [Member]
Line of Credit Facility [Line Items]
Fair value of warrants				0.0114
Credit Agreement [Member] | Measurement Input, Price Volatility [Member]
Line of Credit Facility [Line Items]
Fair value of warrants				1
Credit Agreement [Member] | Prime Rate [Member]
Line of Credit Facility [Line Items]
Interest rate				12.00%
Credit Agreement [Member] | Term Loan [Member]
Line of Credit Facility [Line Items]
Credit facility loan amount					$ 4,000,000
Prepayment of debt		$ 1,000,000
Monthly payment of debt	$ 100,000
Unamortized debt issuance costs							$ 252,322
Credit Agreement [Member] | CAD [Member] | Term Loan [Member]
Line of Credit Facility [Line Items]
Credit facility loan amount					5,400,000
Credit Agreement [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Credit facility loan amount					$ 2,000,000
Credit facility, discription					The Revolving Facility could initially be borrowed and re-borrowed on a revolving basis by the Company during the term of the Facilities, provided that borrowings under the Revolving Facility were limited by a loan availability formula equal to the sum of (i) 90% of insured accounts receivable, (ii) 85% of investment grade receivables, (iii) 75% of other accounts receivable, (iv) 50% of eligible inventory, and (v) the lesser of C$4.05 million ($3.0 million) and (A) 75% of uncollected amounts on eligible signed equipment orders for equipment systems contracts and (B) 85% of uncollected amounts on eligible signed professional services order forms for design contracts.
Monthly payment of debt			$ 50,000
Debt issuance costs				$ 1,314,868
Unamortized debt issuance costs							$ 504,644
Credit Agreement [Member] | Revolving Credit Facility [Member] | Common Stock and Warrant [Member]
Line of Credit Facility [Line Items]
Debt issuance costs				$ 676,822
Credit Agreement [Member] | Revolving Credit Facility [Member] | CAD [Member]
Line of Credit Facility [Line Items]
Credit facility loan amount					$ 2,700,000

RISKS AND UNCERTAINTIES (Detail

RISKS AND UNCERTAINTIES (Details Narrative)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Revenue from Contract with Customer Benchmark [Member] | Client Concentration Risk [Member] | One Client [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage		60.00%	46.00%
Revenue from Contract with Customer Benchmark [Member] | Client Concentration Risk [Member] | Another Client [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage		11.00%	15.00%
Revenue from Contract with Customer Benchmark [Member] | Client Concentration Risk [Member] | Two Client [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage				17.00%
Revenue from Contract with Customer Benchmark [Member] | Client Concentration Risk [Member] | Other Client One [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage		25.00%
Revenue from Contract with Customer Benchmark [Member] | Client Concentration Risk [Member] | Other Client Two [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage		11.00%
Accounts Receivable [Member] | Client Concentration Risk [Member] | One Client [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			75.00%		23.00%
Accounts Receivable [Member] | Client Concentration Risk [Member] | Another Client [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			15.00%		17.00%
Purchases [Member] | Vendor Concentration Risk [Member] | One Vendor [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	25.00%	15.00%	16.00%	15.00%
Accounts Payable [Member] | Vendor Concentration Risk [Member] | One Vendor [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			35.00%		25.00%

SCHEDULE OF STOCK GRANT ACTIVIT

SCHEDULE OF STOCK GRANT ACTIVITY (Details)	6 Months Ended
	Jun. 30, 2021shares
Share-based Payment Arrangement [Abstract]
Grants outstanding, beginning	118,889
Grants awarded	101,102
Grants Vested	(16,667)
Grants outstanding, ending	203,324

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details)	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Share-based Payment Arrangement [Abstract]
Stock options outstanding, Number of shares, beginning | shares	638,278
Stock options outstanding, Weighted Average Remaining Life (Years)	7 years 8 months 19 days
Stock options outstanding, Weighted Average Exercise Price, beginning | $ / shares	$ 6.48
Issued, Number of shares | shares	55,833
Issued, Weighted Average Remaining Life (Years)	4 years 6 months 3 days
Issued, Weighted Average Exercise Price | $ / shares	$ 6
Expired, Number of shares | shares	(18,444)
Expired, Weighted Average Remaining Life (Years)	4 years 9 months 25 days
Expired, Weighted Average Exercise Price | $ / shares	$ 7.89
Exercised, Number of shares | shares	(4,777)
Exercised, Weighted Average Exercise Price | $ / shares	$ 6.78
Stock options outstanding, Number of shares, ending | shares	670,890
Stock options outstanding, Weighted Average Remaining Life (Years)	7 years 6 months 18 days
Stock options outstanding, Weighted Average Exercise Price, ending | $ / shares	$ 6.39
Stock options exercisable, Number of shares | shares	365,362
Stock options exercisable, Weighted Average Remaining Life (Years)	7 years 8 months 8 days
Stock options exercisable, Weighted Average Exercise Price | $ / shares	$ 6.46

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Noncash Expense	$ 299,602	$ 559,904	$ 590,407	$ 992,549
Unrecognized share-based compensation expense	642,717		642,717
Share based payment award, aggregate intrinsic value options outstanding	0		0
Share based payment award, aggregate intrinsic value options exercisable	0		0
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation expense	$ 515,320		$ 515,320
Share based payment award, valuation payment	$ 9.39		$ 9.39
Share based payment award, remaining contractual term			5 years
Share based payment award, risk-free interest rate			1.61%
Share based payment award, expected volatility price			100.00%

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)	May 24, 2021	Feb. 17, 2021	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2021
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Returned shares of common stock			16,667
Number of common stock shares repurchase			16,667		52,895
Stock Issued During Period, Shares, New Issues		6,210,000
Shares Issued, Price Per Share		$ 10
Stock Issued During Period, Value, New Issues		$ 62,100,000		$ (195,574)	$ 57,503,743
Board of Directors [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of repurchase stock value	$ 5

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - Warrant [Member]	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Summary of Investment Holdings [Line Items]
Number of shares, Warrants outstanding beginning | shares	202,752
Weighted Average Exercise Price, Balance beginning | $ / shares	$ 13.64
Number of shares, Warrants Exercised | shares	(18,412)
Weighted Average Exercise Price, Warrants Exercised | $ / shares	$ 24
Number of shares, Warrants Issued in connection with equity offering | shares	310,500
Weighted Average Exercise Price, Warrants Issued in connection with equity offering | $ / shares	$ 12.50
Number of shares, Warrants Expired | shares	(116,674)
Weighted Average Exercise Price, Warrants Expired | $ / shares	$ 18
Number of shares, Warrants outstanding ending | shares	377,166
Weighted Average Exercise Price, Balance ending | $ / shares	$ 11.16
Number of shares, Warrants exercisable | shares	377,166
Weighted Average Exercise Price, Warrants exercisable | $ / shares	$ 11.16

WARRANTS (Details Narrative)

WARRANTS (Details Narrative)	6 Months Ended
	Jun. 30, 2021USD ($)$ / shares
Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted-average term	2 years 2 months 12 days
Aggregate intrinsic value outstanding and exercisable amount | $	$ 0
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input | $ / shares	10
Measurement Input, Offered Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
[custom:WarrantsMeasurementInputPeriod]	5 years
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.57
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	100

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	1 Months Ended
	Jun. 30, 2021USD ($)
N2WR Entities [Member]
Asset Acquisition, Contingent Consideration [Line Items]
Business Combination, Consideration Transferred	$ 5,100,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	2,000,000
Business Combination, Contingent Consideration, Liability, Current	2,000,000
N2WR Entities [Member]
Asset Acquisition, Contingent Consideration [Line Items]
Asset Acquisition, Price of Acquisition, Expected	$ 9,100,000