Electromedical (EMED) 10-Q 13 Aug 21 2021 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2021	Aug. 12, 2021
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Entity File Number	000-56192
Entity Registrant Name	Electromedical Technologies, Inc
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-2619815
Entity Address, Address Line One	16561 N. 92nd Street
Entity Address, Address Line Two	Ste. 101
Entity Address, City or Town	Scottsdale
Entity Address State Or Province	AZ
Entity Address, Postal Zip Code	85260
City Area Code	888
Local Phone Number	880-7888
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
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 Central Index Key	0001715819
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Amendment Flag	false
Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	43,790,608	51,539,141

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 380,443	$ 264,913
Accounts receivable	15,895	17,694
Inventories	286,180	78,712
Prepaid expenses and other current assets	9,445	285,860
Total current assets	691,963	647,179
Other assets	13,601	20,601
Property and equipment, net	738,281	749,219
Total assets	1,443,845	1,416,999
Current liabilities:
Accounts payable	212,498	262,614
Credit cards payable	17,341	23,710
Accrued expenses and other current liabilities	218,351	201,814
Customer deposits	0	28,651
Convertible promissory notes, net of discount of $1,217,757 and $1,277,255, respectively	624,896	257,398
Related party notes payable	252,500	332,500
PPP loan		39,500
Notes payable		12,846
Long term debt, current portion	27,332	28,260
Derivative liabilities- convertible promissory notes	859,767	831,852
Total current liabilities	2,212,685	2,019,145
Long-term liabilities:
Bank debt, net of current portion	532,765	546,552
Government debt, net of current portion	155,900	154,302
Other liabilities	12,374	15,603
Total liabilities	2,913,724	2,735,602
Commitments and contingencies (Note 11)
Stockholders' deficit
Series A Preferred Stock, 1,000,000 shares authorized and 500,000 outstanding	355,000	355,000
Common stock, $.00001 par value, 125,000,000 shares authorized; 43,790,608 and 27,175,800 shares outstanding at June 30, 2021 and December 31, 2020, respectively	436	269
Additional paid-in-capital	19,026,098	7,957,860
Accumulated deficit	(20,851,413)	(9,631,732)
Total stockholders' deficit	(1,469,879)	(1,318,603)
Total liabilities and stockholders' deficit	$ 1,443,845	$ 1,416,999

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
BALANCE SHEETS
Discount on convertible promissory notes	$ 1,277,255	$ 1,217,757
Preference shares, shares authorized	1,000,000	1,000,000
Preference shares, shares outstanding	500,000	500,000
Common shares, par value	$ 0.00001	$ 0.00001
Common shares, shares authorized	125,000,000	125,000,000
Common Stock, Shares, Outstanding	43,790,608	27,175,800

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
STATEMENTS OF OPERATIONS
Net sales	$ 202,954	$ 136,755	$ 369,394	$ 351,625
Cost of sales	49,741	17,995	91,332	82,508
Gross profit	153,213	118,760	278,062	269,117
Selling, general and administrative expenses	677,871	936,669	2,367,254	1,524,819
Loss from operations	(524,658)	(817,909)	(2,089,192)	(1,255,702)
Other income (expense)
Interest expense	(772,480)	(14,562)	(1,832,782)	(29,510)
Change in excess fair value of KISS liability- related party		(7,784)		(7,784)
Change in fair market value of derivative liabilities	522,610		537,408	0
Other income (expense)	(4)		(432)	1,500
Forgiveness of debt			50,082
Total other expense	(249,874)	(22,346)	(1,245,724)	(35,794)
Net loss	$ (774,532)	$ (840,255)	$ (3,334,916)	$ (1,291,496)
Weighted average shares outstanding - basic and diluted	35,815,408	20,543,804	32,206,268	19,355,818
Weighted average loss per share - basic and diluted	$ (0.02)	$ (0.04)	$ (0.10)	$ (0.07)

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock	Common Stock	Additional Paid in Capital	Accumulated Deficit	Total
Beginning balance at Dec. 31, 2019	$ 355,000	$ 177	$ 2,713,087	$ (5,252,701)	$ (2,184,437)
Beginning balance (in shares) at Dec. 31, 2019	500,000	17,900,639
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued in conjunction with vendor settlement			7,352		7,352
Shares issued in conjunction with vendor settlement (in shares)		10,355
Shares issued for consulting services		$ 6	289,994		290,000
Shares issued for consulting services (in shares)		600,000
Stock-based compensation			5,265		5,265
Net loss				(451,241)	(451,241)
Ending balance at Mar. 31, 2020	$ 355,000	$ 183	3,015,698	(5,703,942)	(2,333,061)
Ending balance (in shares) at Mar. 31, 2020	500,000	18,510,994
Beginning balance at Dec. 31, 2019	$ 355,000	$ 177	2,713,087	(5,252,701)	(2,184,437)
Beginning balance (in shares) at Dec. 31, 2019	500,000	17,900,639
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(1,291,496)
Ending balance at Jun. 30, 2020	$ 355,000	$ 205	3,808,306	(6,544,197)	(2,380,686)
Ending balance (in shares) at Jun. 30, 2020	500,000	20,753,851
Beginning balance at Mar. 31, 2020	$ 355,000	$ 183	3,015,698	(5,703,942)	(2,333,061)
Beginning balance (in shares) at Mar. 31, 2020	500,000	18,510,994
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Warrants issued in conjunction with convertible promissory notes			48,231		48,231
Shares issued in conjunction with convertible promissory note		$ 1	42,968		42,969
Shares issued in conjunction with convertible promissory note (in shares)		100,000
Beneficial conversion feature in conjunction with convertible promissory note			8,800		8,800
Issuance of common stock for cash		$ 1	49,999		50,000
Issuance of common stock for cash (in shares)		142,857
Shares issued for consulting services		$ 20	599,980		600,000
Shares issued for consulting services (in shares)		2,000,000
Warrant issued for services			37,149		37,149
Stock-based compensation			5,481		5,481
Net loss				(840,255)	(840,255)
Ending balance at Jun. 30, 2020	$ 355,000	$ 205	3,808,306	(6,544,197)	(2,380,686)
Ending balance (in shares) at Jun. 30, 2020	500,000	20,753,851
Beginning balance at Dec. 31, 2020	$ 355,000	$ 269	7,957,860	(9,631,732)	(1,318,603)
Beginning balance (in shares) at Dec. 31, 2020	500,000	27,175,800
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Warrants issued in conjunction with convertible promissory notes			420,096		420,096
Warrants reset in conjunction with convertible promissory notes			1,689,429	(1,689,429)
Conversion of convertible promissory note		$ 10	380,093		380,103
Conversion of convertible promissory note (in shares)		1,019,113
Shares issued for consulting services		$ 11	693,815		693,826
Shares issued for consulting services (in shares)		1,084,120
Stock-based compensation		$ 11	604,890		604,901
Stock-based compensation (in shares)		1,100,000
Net loss				(2,560,384)	(2,560,384)
Ending balance at Mar. 31, 2021	$ 355,000	$ 301	11,746,183	(13,881,545)	(1,780,061)
Ending balance (in shares) at Mar. 31, 2021	500,000	30,379,033
Beginning balance at Dec. 31, 2020	$ 355,000	$ 269	7,957,860	(9,631,732)	(1,318,603)
Beginning balance (in shares) at Dec. 31, 2020	500,000	27,175,800
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(3,334,916)
Ending balance at Jun. 30, 2021	$ 355,000	$ 436	19,026,098	(20,851,413)	(1,469,879)
Ending balance (in shares) at Jun. 30, 2021	500,000	43,790,608
Beginning balance at Mar. 31, 2021	$ 355,000	$ 301	11,746,183	(13,881,545)	(1,780,061)
Beginning balance (in shares) at Mar. 31, 2021	500,000	30,379,033
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Warrants reset in conjunction with convertible promissory notes			6,195,336	(6,195,336)
Conversion of convertible promissory note		$ 122	974,192		974,314
Conversion of convertible promissory note (in shares)		12,161,575
Shares issued for consulting services		$ 13	110,387		110,400
Shares issued for consulting services (in shares)		1,250,000
Net loss				(774,532)	(774,532)
Ending balance at Jun. 30, 2021	$ 355,000	$ 436	$ 19,026,098	$ (20,851,413)	$ (1,469,879)
Ending balance (in shares) at Jun. 30, 2021	500,000	43,790,608

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities:
Net loss	$ (3,334,916)	$ (1,291,496)
Adjustments to reconcile net loss to net cash used in operating activities:
Provision for allowance for doubtful accounts		6,052
Stock-based compensation expense	1,409,127	937,895
Depreciation and amortization	10,938	10,938
Forgiveness of debt	(49,783)
Change in excess fair value of KISS liability- related party		7,784
Amortization of debt discount and day one derivative loss and warrant expense	1,727,201
Change in fair value of derivative liabilities- convertible promissory notes	(537,408)	0
Change in operating assets and liabilities:
Accounts receivable	1,799	(9,073)
Inventories	(207,468)	(15,277)
Prepaid expenses and other current assets	276,415	(2,785)
Other assets	7,000	(40,282)
Accounts payable	(43,116)	80,615
Credit cards payable	(6,369)	(1,572)
Accrued expenses and other current liabilities	49,953	(15,626)
Customer deposits	(28,651)	76,250
Other liabilities	(3,229)	10,654
Net cash used in operating activities	(728,507)	(245,923)
Cash flows from financing activities:
Short-term financing		(35,665)
Proceeds from PPP loan		39,500
Proceeds from government debt		155,900
Repayments on bank debt	(13,117)	(6,236)
Related party notes payable-net	(80,000)	69,500
Issuance of convertible promissory notes	950,000	100,000
Repayments on notes payable	(12,846)
Issuance of common stock for cash- net		50,000
Net cash provided by financing activities	844,037	372,999
Net increase in cash and cash equivalents	115,530	127,076
Cash and cash equivalents, beginning of period	264,913	0
Cash and cash equivalents, end of period	380,443	127,076
Supplemental disclosures of cash flow information:
Interest	23,648	19,404
Non-cash investing and financing activities:
Shares issued in conjunction with vendor settlement		7,352
Warrants, common stock and beneficial conversion feature issued in conjunction with convertible promissory notes	420,096	$ 100,000
Derivative liabilities issued in conjunction with convertible promissory notes	1,197,607
Conversion of convertible promissory notes, derivative liabilities and accrued interest into shares of common stock	$ 1,354,417

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	6 Months Ended
	Jun. 30, 2021
ORGANIZATION AND NATURE OF BUSINESS
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1. ​ Electro Medical Technologies, LLC (“the Company”), was formed in November 2010 as an Arizona limited liability company. In August 2017, the Company converted to a Delaware C Corporation under Electromedical Technologies, Inc. The Company is a bioelectronic engineering company with medical device certifications in the United States (FDA) and Mexico (Cofepris). The Company engineers simple-to-use portable bioelectronics devices, which provide fast and long -lasting pain relief across a broad range of ailments.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. ​ Accounting Method The accompanying unaudited financial statements of Electromedical Technologies, Inc. have been prepared in accordance with Accounting Principles Generally Accepted in the United States of America (“GAAP”) for interim financial information and in accordance with Rule 8-03 of Regulation S-X per Regulation A requirements. Certain information and disclosures normally included in the annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments, consisting of normal recurring adjustments considered necessary for a fair presentation, have been included. These interim financial statements should be read in conjunction with the audited annual financial statements of the Company as of and for the year ended December 31, 2020. The results of operations for the six months ended June 30, 2021 are not necessarily indicative of the results that may be expected for the full year. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of certain assets and liabilities, certain disclosures at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates affecting the financial statements have been prepared on the basis of the most current and best available information. However, actual results from the resolution of such estimates and assumptions may vary from those used in the preparation of the financial statements. Going Concern Since inception, the Company has incurred approximately $12.5 million of accumulated net losses. In addition, during the six months ended June 30, 2021, the Company used $728,507 in operations and had a working capital deficit of $1,520,722. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company expects to obtain funding through additional debt and equity placement offerings until it consistently achieves positive cash flows from operations. If the Company is unable to obtain additional funding, it may not be able to meet all of its obligations as they come due for the next twelve months. The continuing viability of the entity and its ability to continue as a going concern is dependent upon the entity being successful in its continuing efforts in growing its revenue base and/or accessing additional sources of capital, and/or selling assets. As a result, there is significant uncertainty whether the entity will continue as a going concern and, therefore, whether it will realize its assets and settle its liabilities and commitments in the normal course of business and at the amounts stated in the financial statements. Accordingly, no adjustments have been made to the financial statements relating to the recoverability and classification of the asset carrying amounts or the amount and classification of liabilities that might be necessary should the entity not continue as a going concern. At this time, management is of the opinion that no asset is likely to be realized for an amount less than the amount at which it is recorded in the financial statements as at June 30, 2021. Revenue Recognition Revenues are recognized when performance obligations are satisfied through the transfer of promised goods to the Company’s customers. Control transfers upon shipment of product and when the title has been passed to the customers. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. Revenue is recorded net of sales taxes collected from customers on behalf of taxing authorities, allowance for estimated returns, chargebacks, and markdowns based upon management’s estimates and the Company’s historical experience. The Company’s liability for sales return refunds is recognized within other current liabilities, and an asset for the value of inventory which is expected to be returned is recognized within other current assets on the balance sheets. The Company generally allows a 30 day right of return to its customers. As of June 30, 2021 and December 31, 2020, the sales returns allowance was $6,990. Certain larger customers pay in advance for future shipments. These advance payments totaled $0 and $28,651 at June 30, 2021 and December 31, 2020, respectively, and are recorded as customer deposits in the accompanying balance sheets. Revenue related to these advance payments is recognized upon shipment to the distributor or the end-customer. At the completion of the initial three one Financial Instruments and Concentrations of Business and Credit Risk The Company elected early adoption of the Accounting Standards Update (“ASU”) 2016-01, Recognition and Measurement of Financial Assets and Liabilities The Company maintains cash balances that can, at times, exceed amounts insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in these accounts and believes it is not exposed to any significant credit risk. The Company’s accounts receivable, which are unsecured, expose the Company to credit risks such as collectability and business risks such as customer concentrations. The Company mitigates credit risk by investigating the creditworthiness of all customers prior to establishing relationships with them, performing periodic review of the credit activities of those customers during the course of the business relationship, regularly analyzing the collectability of accounts receivables, and recording allowances for doubtful accounts when these receivables become uncollectible. The Company mitigates business risks by attempting to diversify its customer base. Significant customer sales as a percentage of total sales are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ THREE MONTHS ENDED JUNE 30, SIX MONTHS ENDED JUNE 30, ​ 2021 2020 2021 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Customer A 18.7 % 15.9 % 21.1 % Customer B 17.8 % 12.8 % 11.6 % Customer C 14.2 % ​ ​ Amounts due these customers totaled $14,900 and $13,800 at June 30, 2021 and December 31, 2020, respectively for commissions and reimbursements. There was $295 and $0 due from these customers at June 30, 2021 and December 31, 2020. Customer deposits on hand from these customers totaled $0 and $28,651 at June 30, 2021 and December 31, 2020, respectively. The loss of these customers would have a significant impact on the operations and cash flows of the Company. The Company’s supplier concentrations expose the Company to business risks, which the Company mitigates by attempting to diversify its supply chain. Supplier concentrations consisted of one significant supplier in China that accounted for approximately 96% and 63% of total net purchases for the three months ended June 30, 2021 and 2020, and 97% and 76% for the six months ended June 30, 2021 and 2020, respectively. An additional supplier, (“Supplier B”), accounted for approximately 23% and 14% of total net purchases for the three months and six months ended June 30, 2020, respectively. There were no amounts outstanding due these suppliers at June 30, 2021 and December 31, 2020. The loss of key vendors may have a significant impact on the operations and cash flows of the Company. The estimated fair value of financial instruments has been determined using available market information and appropriate valuation methodologies. However, considerable judgment is often required to interpret market data used to develop the estimates of fair value. Accordingly, the estimates presented may not be indicative of the amounts the Company could realize in a current market exchange. The use of different market assumptions and/or estimation methodologies could have a material effect on the estimated fair value amounts. Disclosure of Fair Value The disclosure requirements within Accounting Standards Codification (ASC) Topic 820-10, Fair Value Measurement, require disclosure of estimated fair values of certain financial instruments. For financial instruments recognized at fair value in the Company’s statements of operations, the disclosure requirements of ASC Topic 820-10 also apply. The methods and assumptions are set forth below: · Cash and cash equivalents are carried at cost, which approximates fair value. ​ · The carrying amounts of receivables approximate fair value due to their short-term maturities. ​ · The carrying amounts of payables approximate fair value due to their short-term maturities. ​ · Derivative liabilities are adjusted to fair value utilizing the Lattice method ​ Asset and liabilities measured and reported at fair value are classified and disclosed in one of the following categories based on inputs: Level 1 — Quoted prices in active markets for identical assets and liabilities that the reporting entity has the ability to access at the measurement date Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the entire contractual term of the asset or liability Level 3 — Pricing inputs include significant unobservable inputs used in determining the fair value of investments. The types of investments, which would generally be included in this category include equity securities issued by private entities. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the determination of which category within the fair value hierarchy is appropriate for any given investment is based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment. The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of June 30, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Level 1 Level 2 Level 3 Total Liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivative liabilities – convertible promissory notes ​ $ — ​ $ — ​ $ 859,767 ​ $ 859,767 ​ ​ ​ ​ ​ Total fair value ​ $ — ​ $ — ​ $ 859,767 ​ $ 859,767 ​ The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of December 31, 2020 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Level 1 Level 2 Level 3 Total Liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivative liabilities – convertible promissory notes ​ $ — ​ $ — ​ $ 831,852 ​ $ 831,852 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total fair value ​ $ — ​ $ — ​ $ 831,852 ​ $ 831,852 ​ The following table presents changes during the six months ended June 30, 2021 in Level 3 liabilities measured at fair value on a recurring basis: ​ ​ ​ ​ ​ Fair value- December 31, 2020 $ 831,852 Net unrealized gain ​ (537,408) Derivative liabilities in conjunction with convertible promissory notes ​ 1,197,607 Conversion of convertible promissory notes ​ (632,284) Fair value- June 30, 2021 ​ $ 859,767 ​ See Note 6 for discussion of the Company’s valuation of the derivative liabilities. Sales Taxes FASB ASC Subtopic 605-45, Revenue Recognition – Principal Agent Considerations, Warranty The Company warranties the sale of most of its products and records an accrual for estimated future claims. The standard warranty is typically for a period of three years. Such accruals are based upon historical experience and management’s estimate of the level of future claims. The Company recorded a liability as of, June 30, 2021 and December 31, 2020 of $14,721 and $17,483, respectively. The expense is included in cost of sales in the statements of operations and within accrued expenses on the accompanying balance sheets. Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of June 30, 2021 and December 31, 2020, diluted net loss per share is the same as basic net loss per share for each period. Conversion of outstanding warrants, stock options and convertible promissory notes at June 30, 2021 may result in an estimated 95 million additional shares of common stock outstanding. COVID-19 On January 30, 2020, the World Health Organization declared the COVID-19 outbreak a “Public Health Emergency of International Concern” and on March 10, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of the COVID-19 include restrictions on travel, and quarantines in certain areas, and forced closures for certain types of public places and businesses. COVID-19, and actions taken to mitigate it, have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including the geographical area in which the Company operates. While it is unknown how long these conditions will last and what the complete financial effect will be to the company, COVID-19 has had an adverse effect on our business, including our supply chains and distribution systems. While we are taking diligent steps to mitigate disruptions to our supply chain, we are unable to predict the extent or nature of these impacts at this time to our future financial condition and results of operations. Recently Issued Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) balance sheet for all leases with terms greater than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the statements of operations and comprehensive loss. A modified retrospective transition approach is required for capital and operating leases existing at the date of adoption, with certain practical expedients available. The Company is currently in the process of evaluating the potential impact of this new accounting guidance, which is effective for the Company beginning on January 1, 2022. The impact is not expected to be significant. Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2021
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 3. Property and equipment consisted of the following as of: ​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Building ​ $ 875,000 ​ $ 875,000 Furniture and equipment ​ 24,987 ​ 24,987 ​ ​ 899,987 ​ 899,987 Less: accumulated depreciation and amortization ​ (161,706) ​ (150,768) ​ ​ $ 738,281 ​ $ 749,219 ​ Depreciation and amortization expense related to property and equipment was $5,469 and $10,938 for the three months and six months ended June 30, 2021 and 2020. Depreciation and amortization are included in selling, general and administrative expenses on the accompanying statements of operations.

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2021
NOTES PAYABLE
NOTES PAYABLE	NOTE 4. In May 2018, the Company entered into a note payable with a third- party vendor as payment for an outstanding balance in the amount of $43,692. The note is interest free and requires monthly payments of $5,461 beginning June 15, 2018 with the remaining balance due and payable on December 15, 2018. The Company did not make timely payments as of December 15, 2018 which resulted in interest being accrued on the unpaid balance at a rate of ten percent beginning July 31, 2017. The outstanding principal balance as of December 31, 2020 of $12,846, and accrued interest of $5,154 was paid in full as of March 31, 2021. Accrued interest of $3,283 was forgiven and included in other income in the accompanying statement of operations In April 2020, the Company received $39,500 in payroll protection program loans (“PPP”). These loans provide for certain funding based on previous employment which in part may be forgivable under certain conditions. No payment is due during the deferral period which ends the earlier of the date of SBA forgiveness or ten months after the last day of the covered period. The remaining portion needs to be repaid over 2 years and carries a 1% annual interest rate. These loans require no collateral nor personal guarantees. The loan was forgiven in its entirety in February 2021 and has been included in other income in the accompanying statement of operations. Convertible Promissory Notes The aggregate of convertible promissory notes is as follows: ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, Convertible promissory notes ​ 2021 ​ 2020 Principal balance ​ $ 1,842,653 ​ $ 1,534,653 Debt discount balance ​ (1,217,757) ​ (1,277,255) Net Notes balance ​ $ 624,896 ​ $ 257,398 ​ The Net Notes balance at June 30, 2021 is comprised of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Principal Debt Discount Net ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pre 2020 ​ $ 50,000 ​ $ — ​ $ 50,000 July 2020 ​ $ 107,500 ​ $ (37,162) ​ $ 70,338 August 2020 ​ $ 215,000 ​ $ (105,655) ​ $ 109,345 August 2020 ​ $ 107,500 ​ $ (77,476) ​ $ 30,024 November 2020 ​ $ 244,853 ​ $ (108,898) ​ $ 135,955 December 2020 ​ $ 110,000 ​ $ (48,351) ​ $ 61,649 December 2020 ​ $ 132,800 ​ $ (90,236) ​ $ 42,564 December 2020 ​ $ 70,000 ​ $ (53,631) ​ $ 16,369 February 2021 ​ $ 805,000 ​ $ (696,348) ​ $ 108,652 ​ ​ $ 1,842,653 ​ $ (1,217,757) ​ $ 624,896 ​ In December 2019, the Company borrowed $50,000 in conjunction with a convertible promissory note. The note matured in May 2020 and is interest free. The lender has the right at any time to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.71 per share. There is no beneficial conversion feature as the conversion price is at fair market value. The proceeds were used for operations. In July 2020, the Company borrowed $107,500 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $90,000 include an original issue discount of $7,500 and legal fees of $10,000. The note matures on July 21, 2021. The lender has the right after January 21, 2021 to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. A beneficial conversion feature valued at $90,000 has been recorded as a discount on the note. In August 2020, the Company borrowed $215,000 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $200,000 include an original issue discount of $15,000. The note matures on August 4, 2021. The lender has the right after February 4, 2021 to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. A beneficial conversion feature valued at $200,000 has been recorded as a discount on the note. In August 2020, the Company borrowed $103,000 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $100,000 include an original issue discount of $3,000. The notes mature on August 11, 2021. The lender has the right for 180 days from the issuance date to convert the debt into fully paid and non- assessable shares of common stock at a price of $1.00 per share. From the period 180 days from issuance to maturity, the lender has the right to convert the debt into fully paid and non-assessable shares of common stock at a price of 63% of market value. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $97,654 at the date of issuance and has been recorded as a discount on the note. (see Note 6). As of June 30, 2021, the lender converted the principal amount plus accrued interest into 519,113 shares of common stock at prices ranging from $0.1638 to $0.2659. In September 2020, the Company borrowed $107,500 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $100,000 include an original issue discount of $7,500. The note matures on September 3, 2021. The lender has the right after March 3, 2021 to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. A beneficial conversion feature valued at $100,000 has been recorded as a discount on the note. In September 2020, the Company borrowed $78,000 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $75,000 include an original issue discount of $3,000. The notes mature on September 8, 2021. The lender has the right for 180 days from the issuance date to convert the debt into fully paid and non- assessable shares of common stock at a price of $1.00 per share. From the period 180 days from issuance to maturity, the lender has the right to convert the debt into fully paid and non-assessable shares of common stock at a price of 63% of market value. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $74,238 at the date of issuance and has been recorded as a discount on the note. (see Note 6). As of June 30, 2021, the lender converted the principal amount plus accrued interest into 500,000 shares of common stock at a price of $0.1638 per share. ​ Pursuant to a previous financing commitment entered into September 28, 2020, received on October 1, 2020, the Company borrowed $108,000 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $100,000 include an original issue discount of $8,000. The notes mature on September 28, 2021. From the period 180 days from issuance to maturity, the lender has the right to convert the debt into fully paid and non-assessable shares of common stock at a price of 63% of market value. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $182,670 at the date of issuance and has been recorded as a discount on the note. The fair value of the derivative liability as of the date of issuance was in excess of the note resulting in full discount of the note and a charge to interest expense. (see Note 6). As of June 30, 2021, the lender converted the principal amount plus accrued interest of $5,795 into 1,239,206 shares of common stock at prices of $0.0693-$0.1756 per share. ​ Pursuant to a financing commitment, on October 22, 2020, the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of a convertible promissory note in the principal amount of $128,000 at a purchase price of $128,000. The note matures on October 22, 2021. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price equal to 65% of the outstanding share price. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $81,969 at the date of issuance and has been recorded as a discount on the note. (see Note 6). As of June 30, 2021, the lender converted the principal amount plus accrued interest of $6,400 into 2,556,166 shares of common stock at prices of $0.0405-$0.0804 per share. Pursuant to a financing commitment, on November 3, 2020, the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of a convertible promissory note in the principal amount of $244,853 at a purchase price of $225,000. Proceeds of $225,000 include an original issue discount of $19,853. The note matures on November 3, 2021. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share, beginning 180 days after issuance. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. A beneficial conversion feature valued at $176,294 has been recorded as a discount on the note. Pursuant to a financing commitment, on December 1, 2020, the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of a convertible promissory note in the principal amount of $172,800 at a purchase price of $160,000. Proceeds of $147,200 include an original issue discount of $12,800 and fees of $12,800. The note matures on December 1, 2021. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price equal to 70% of the outstanding share price. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of five percent (5%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $237,021 at the date of issuance and has been recorded as a discount on the note. The fair value of the derivative liability as of the date of issuance was in excess of the note resulting in full discount of the note and a charge to interest expense. (see Note 6). As of June 30, 2021, the lender converted principal of $40,000 into 1,344,440 shares of common stock at a price of $0.03031 per share. In conjunction with the note the Company issued a warrant to purchase 135,000 shares of the Company’s common stock at an exercise price of $1.50 per share. The warrant expires on December 1, 2023. The fair value of the warrant of $190,144 has been recorded as a discount on the note. (see Note 9). If the Company, at any time while this warrant is outstanding, shall sell or grant any option to purchase, or sell or grant any right to re-price, or otherwise dispose of or issue (or announce any offer, sale, grant or any option to purchase or other disposition) any common stock or common stock equivalents entitling any person to acquire shares of common stock, at an effective price per share less than the then exercise price (such lower price, the “ New Issuance Price Pursuant to a financing commitment, on December 3, 2020, the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of a convertible promissory note in the principal amount of $110,000 at a purchase price of $96,000. Proceeds of $96,000 include an original issue discount of $14,000. The note matures on December 3, 2021. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share, beginning 180 days after issuance. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. A beneficial conversion feature valued at $66,000 has been recorded as a discount on the note. Pursuant to a financing commitment, on December 14, 2020, the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of a convertible promissory note in the principal amount of $110,000 at a purchase price of $105,000. The note matures on December 14, 2021. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price equal to the lower of $0.55 per share or at a price equal to 63% of the outstanding share price. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $229,713 at the date of issuance and has been recorded as a discount on the note. The fair value of the derivative liability as of the date of issuance was in excess of the note resulting in full discount of the note and a charge to interest expense. (see Note 6). As of June 30, 2021, the lender converted principal of $40,000 plus accrued interest of $2,005 into 1,675,591 shares of common stock at a price of $0.02526 per share. Pursuant to a financing commitment, on February 8, 2021 the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of convertible promissory notes in the principal amount totaling $1,000,000 and at a purchase price of 950,000. The first closing occurred upon the execution of the material definitive agreement in the face amount of $500,000, for a purchase price of $475,000. The second closing is in the face amount of $250,000 for a purchase price of $237,500, which was received on March 5, 2021, and the third closing is in the face amount of $250,000 for a purchase price of $237,500, which was received on May 7, 2021. The notes mature 1 year from issuance. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price equal to the lower of $0.40 per share or at a price equal to 70% of the outstanding share price. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 15% per year, simple interest, non-compounding, until paid. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $913,910 at the dates of issuance and has been recorded as a discount on the note. The fair value of the derivative liability as of the date of issuance was in excess of the note resulting in full discount of the note and a charge to interest expense. (see Note 6). As of June 30, 2021, the lender converted principal of $195,000 plus accrued interest of $6,882 into 5,346172 shares of common stock at prices of $0.034 to $0.0466 per share. The fair value of the derivative liability is estimated using a Lattice pricing model with the following assumptions: ​ ​ ​ ​ ​ ​ Market value of common stock $ 0.5678 ​ Expected volatility ​ 254.6 % Expected term (in years) ​ 1.0 ​ Risk-free interest rate ​ 0.11 % ​ In conjunction with the note the Company issued a warrant to purchase 2,500,000 shares of the Company’s common stock at an exercise price of $0.40 per share. The warrant expires on February 8, 2026. The relative fair value of the warrant of $420,096 has been recorded as a discount on the note. (see Note 10). If the Company, at any time while this warrant is outstanding, shall sell or grant any option to purchase, or sell or grant any right to re-price, or otherwise dispose of or issue (or announce any offer, sale, grant or any option to purchase or other disposition) any common stock or common stock equivalents entitling any person to acquire shares of common stock, at an effective price per share less than the then exercise price (such lower price, the “ New Issuance Price ​ The beneficial conversion features, warrants and derivatives are initially recorded as a discount to the debt and amortized using the effective interest method. For the three months and six months ended June 30, 2021, $716,600 and $1,727,201, respectively, of debt discount amortization day one derivative loss and fair market value of warrants are recorded as interest expense. The remaining debt discount of $1,217,757 will be amortized in 2021 and 2022. Additional interest expense on the convertible promissory notes of $43,260 and $1,257 has been recorded during the three months ended June 30, 2021and 2020, respectively. Additional interest expense on the convertible promissory notes of $80,572 and $1,257 has been recorded during the six months ended June 30, 2021 and 2020, respectively.

LONG-TERM DEBT

LONG-TERM DEBT	6 Months Ended
	Jun. 30, 2021
LONG-TERM DEBT
LONG-TERM DEBT	NOTE 5. Government Debt In June 2020, the Company received a $150,000 economic injury disaster loan (“EIDL”). The loan accrues interest at a rate of 3.75% annually and is collateralized by all personal property and intangible assets of the Company. The loan has a 24-month moratorium on payments, after which monthly principal and interest payments of $731 will be made through the maturity date of June 2050. Bank Debt In September 2015, the Company entered into a credit agreement for a $700,000 term loan with a financial institution. Payment terms consist of monthly payments in arrears of $3,547 for the first year outstanding. The monthly payment then increases to $4,574 until the term loan matures on September 30, 2025, in which the remaining unpaid principal balance and accrued interest is due. The interest rate for the first year was 1.99% per annum and increased to 4.95% per annum for the remaining life of the term loan. The term loan is collateralized by a deed of trust in the office building. The proceeds were used to purchase a building for which the Company’s operations are located. The net principal balance outstanding on the term loan at June 30, 2021 and December 31, 2020 was $560,097 and $573,213, respectively. The term loan is personally guaranteed by the Company’s CEO. In March 2020, the Company entered into an agreement with the financial institution to defer its monthly payments for three months through May 2020. Such payments and additional accrued interest have been deferred to the maturity date of the loan. Related Party Notes Payable The Company repaid $80,000 of promissory notes with a related party and significant shareholder, in the six months ended June 30, 2021, for a total of $252,500 outstanding. All notes mature at various times in 2020 and 2021. Interest will accrue at 10% per annum from the due date thereon until all principal is paid in full. Proceeds from the loans were used for operations. Interest expense totaled $3,785 and $0 for three months ended June 30, 2021 and 2020, respectively. Interest expense totaled $6,622 and $0 for the six months ended June 30, 2021 and 2020, respectively. The long-term debt agreements do not contain any financial covenants. ​

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended
	Jun. 30, 2021
DERIVATIVE LIABILITIES
DERIVATIVE LIABILITIES	NOTE 6. DERIVATIVE LIABILITIES ​ The Company issued debts that consist of the issuance of convertible promissory notes with variable conversion provisions. The conversion terms of the convertible notes are variable based on certain factors, such as the future price of the Company’s common stock. The number of shares of common stock to be issued is based on the future price of the Company’s common stock. The number of shares of common stock issuable upon conversion of the promissory note is indeterminate. Pursuant to ASC 815-15 Embedded Derivatives, the fair values of the variable conversion option and shares to be issued were recorded as derivative liabilities on the issuance date. Based on the various convertible promissory notes described in Note 4, the fair value of applicable derivative liabilities on notes and the change in fair value of derivative liabilities are as follows for the six months ended June 30, 2021: ​ ​ ​ ​ ​ ​ ​ Derivative ​ ​ Liability - ​ ​ Convertible ​ ​ Promissory ​ Notes Balance as of December 31, 2020 $ 831,852 Conversion of convertible notes payable ​ ​ (632,284) Additions during the year ​ ​ 1,197,607 Change in fair value ​ ​ (537,408) Balance as of June 30, 2021 $ 859,767 ​ The fair value of the derivative liabilities – convertible promissory notes at June 30, 2021 is estimated using a Lattice pricing model with the following assumptions: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Market value of common stock $ 0.073 ​ Expected volatility ​ ​ 158.7-208.2 ​ Expected term (in years) ​ ​ .13-.85 ​ Risk-free interest rate ​ ​ 0.14-0.21 % ​

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7. During the six months ended June 30, 2021, the Company paid the Company’s CEO $20,978 towards the balance of the 2019 signing bonus. During the six months ended June 30, 2020, the Company paid the Company’s CEO $19,240 towards the balance of the 2019 signing bonus. Total amount outstanding at June 30, 2021 and December 31, 2020 is $0 and $20,978, respectively. The Company paid the Company’s CEO an additional bonus of $31,753 during the six months ended June 30, 2021. In February 2021, the Company issued 1,100,000 shares of common stock to the Company’s CEO as compensation expense. (see Note 8) The Company repaid $80,000 during the six months ended June 30, 2021 of related party notes payable.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	6 Months Ended
	Jun. 30, 2021
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 8. In January 2020, the Company issued 10,355 shares of common stock to a vendor as settlement for a liability totaling $14,585 at $0.71 per share In February 2020, the Company issued 200,000 shares of common stock in conjunction with a twelve In February 2020, the Company entered into a six In February and March 2021, holders of convertible promissory notes converted principal and accrued interest totaling $190,050 into 1,019,113 shares of common stock. In February 2021, the Company issued 1,100,000 shares of common stock to the Company’s CEO as compensation expense at a value of $604,890 or $0.5499 per share. The value of the compensation has been recorded in selling, general and administrative expenses in the Company’s statement of operations. The fair market value of the shares was determined based the on the Company’s closing price on the date of issuance. In February 2021, the Company issued 1,084,120 shares of common stock in conjunction with various agreements for financial advisory consulting services for a value of $693,837 or $0.64 per share. The value of the compensation has been recorded in selling, general and administrative expenses in the Company’s statement of operations. The fair market value of the shares was determined based the on the Company’s closing price on the date of issuance. In April 2021, the Company issued 50,000 shares of common stock in conjunction with a consulting agreement for strategic advisory services for a value of $8,400 or $0.168 per share The value of the compensation has been recorded in selling, general and administrative expenses in the Company’s statement of operations. The fair market value of the shares was determined based the on the Company’s closing price on the date of issuance. In June 2021, the Company issued 1,200,000 shares of common stock in conjunction with a consulting agreement for strategic advisory services for a value of $102,000 or $0.085 per share. The value of the compensation has been recorded in selling, general and administrative expenses in the Company’s statement of operations. The fair market value of the shares was determined based the on the Company’s closing price on the date of issuance.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	6 Months Ended
	Jun. 30, 2021
STOCK OPTIONS AND WARRANTS
STOCK OPTIONS AND WARRANTS	NOTE 9. In 2017, the Company’s Board of Directors approved the 2017 Employee and Consultant Stock Ownership Plan, (the “Plan”) as amended February 16, 2021. The Plan provides that the Board of Directors may grant restricted stock units, incentive stock options non-statutory stock options and common shares to officers, key employees and certain consultants and advisors to the Company up to a maximum of 10,000,000 shares. Stock options granted under the Plan have vesting terms determined by the administrator of the Plan. Restricted stock unit grant terms will be set by the administrator and at the discretion of the administrator, be settled in cash, shares, or a combination of both. The Black-Scholes valuation model was utilized to estimate the fair value of the time-based options. No time-based options were granted during the six months ended June 30, 2021 or the year ended December 31, 2020. The Company recorded pretax stock compensation expense of $0 and $5,481 during the three months ended June 30, 2021 and 2020, respectively. The Company recorded pretax stock compensation expense of $0 and $10,946 during the six months ended June 30, 2021 and 2020, respectively. Stock-based compensation is included in selling, general, and administrative expense in the accompanying statements of operations. Stock-based compensation expense is based on awards ultimately expected to vest. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ Average ​ ​ Number ​ Average ​ Contractual ​ ​ of ​ Exercise ​ term ​ ​ shares ​ Price ​ (years) Options outstanding at December 31, 2020 445,000 ​ $ .71 1.5 ​ ​ ​ ​ ​ ​ ​ ​ Granted — ​ ​ — — ​ ​ ​ ​ ​ ​ ​ ​ Exercised — ​ — — ​ ​ ​ ​ ​ ​ ​ ​ Forfeited — ​ ​ — — ​ ​ ​ ​ ​ ​ ​ ​ Expired — ​ — — ​ ​ ​ ​ ​ ​ ​ ​ Options outstanding at June 30, 2021 445,000 ​ $ 0.71 1.3 ​ ​ ​ ​ ​ ​ ​ ​ Exercisable at June 30, 2021 420,000 ​ $ 0.71 1.3 ​ ​ ​ ​ ​ ​ ​ ​ Options exercisable and expected to vest at June 30, 2021 445,000 ​ $ 0.71 1.3 ​ On February 8, 2021, the Company issued a warrant to purchase 2,500,000 shares of the Company’s common stock in conjunction with a convertible promissory note (see Note 4) The warrant entitles the holder to purchase 2,500,000 shares of the Company’s common stock at an initial exercise price of $0.40 per share. The warrant expires on February 8, 2026. The warrant qualified for equity accounting as the warrant did not fall within the scope of ASC Topic 480, Distinguishing Liabilities from Equity. The warrant was measured at fair value at the time of issuance and classified as equity. The Company valued the warrant using the Monte Carlo pricing model and recorded the warrant as a reduction of the note included in the debt discount balance. The following table summarizes the assumptions used in the valuation model to determine the fair value of the warrant: ​ ​ ​ ​ ​ ​ Fair Value of Common Share $ 0.225-0.47 ​ Exercise Price ​ $ 0.40 ​ Risk Free Rate ​ 0.41-1.74 % Expected Life (Yrs.) ​ 4.86-5.0 ​ Volatility ​ 147.4-154.0 % ​ The relative fair value of the warrant of $420,096 has been recorded as a discount on the note. During the six months ended June 30, 2021, the subsequent issuance of convertible promissory notes with certain terms and convertible promissory note conversions triggered the warrant reset feature on certain previously issued warrants, resulting in an increase in underlying shares of common stock to 57,495,151 from 3,582,388 and a change in exercise price to $0.02526 per share. The resets for all outstanding warrants were recorded as a reduction to retained earnings and in an increase to additional paid-in-capital of $7,884,765. The following table summarizes the information with respect to outstanding warrants to purchase common stock of the Company, all of which were exercisable at June 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Date Issued Exercise Price Number Outstanding Expiration Date December 1, 2018 ​ $ 0.71 100,000 ​ ​ December 1, 2023 May 1, 2020 ​ $ 0.52 100,000 ​ ​ May 1, 2025 June 4, 2020 ​ $ 0.02526 9,895,895 ​ ​ June 30, 2023 December 1, 2020 ​ $ 0.02526 8,015,675 ​ ​ December 1, 2023 February 8, 2021 ​ $ 0.02526 39,583,581 ​ ​ February 8, 2026 ​ ​ 57,695,151 ​ ​ ​ ​

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2021
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 11. Contingencies The Company is subject to various loss contingencies and assessments arising in the normal course of the business, some of which relate to litigation, claims, property taxes and sales and use tax or goods and services tax assessments. The Company considers the likelihood of the loss or the incurrence of a liability, as well as its ability to reasonably estimate the amount of loss in determining loss contingencies and assessments. An estimated loss contingency or assessment is accrued when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Management regularly evaluates current information available to them to determine whether such accruals should be adjusted. Based on the information presently available, including discussion with counsel and other consultants, management believes that resolution of these matters will not have a material adverse effect on its business, results of operations, financial condition or cash flows. In June 2021, the Company entered into a consulting agreement for investor relations services with a third party. The agreement provides for certain stock- based compensation should the Company reach certain milestones prior to the agreement expiration date of December 11, 2021. If the Company’s common stock reaches $0.50 per share, the Company will issue the third party 200,000 shares of common stock. If the Company’s common stock reaches $1.00 per share, the Company will issue the third party 100,000 shares of commons stock (see Note 8).

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 12. The Company has evaluated subsequent events that have occurred through the date of this filing and determined that there were no subsequent events or transactions that required recognition or disclosure in the financial statements, except as disclosed below. As of August 12, 2021, holders of convertible promissory notes converted principal of $285,000 and accrued interest totaling $9,062 into 7,748,533 shares of common stock. As of August 12, 2021, the Company paid $10,500 of its related party notes payable.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Method	Accounting Method The accompanying unaudited financial statements of Electromedical Technologies, Inc. have been prepared in accordance with Accounting Principles Generally Accepted in the United States of America (“GAAP”) for interim financial information and in accordance with Rule 8-03 of Regulation S-X per Regulation A requirements. Certain information and disclosures normally included in the annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments, consisting of normal recurring adjustments considered necessary for a fair presentation, have been included. These interim financial statements should be read in conjunction with the audited annual financial statements of the Company as of and for the year ended December 31, 2020. The results of operations for the six months ended June 30, 2021 are not necessarily indicative of the results that may be expected for the full year.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of certain assets and liabilities, certain disclosures at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates affecting the financial statements have been prepared on the basis of the most current and best available information. However, actual results from the resolution of such estimates and assumptions may vary from those used in the preparation of the financial statements.
Going Concern	Going Concern Since inception, the Company has incurred approximately $12.5 million of accumulated net losses. In addition, during the six months ended June 30, 2021, the Company used $728,507 in operations and had a working capital deficit of $1,520,722. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company expects to obtain funding through additional debt and equity placement offerings until it consistently achieves positive cash flows from operations. If the Company is unable to obtain additional funding, it may not be able to meet all of its obligations as they come due for the next twelve months. The continuing viability of the entity and its ability to continue as a going concern is dependent upon the entity being successful in its continuing efforts in growing its revenue base and/or accessing additional sources of capital, and/or selling assets. As a result, there is significant uncertainty whether the entity will continue as a going concern and, therefore, whether it will realize its assets and settle its liabilities and commitments in the normal course of business and at the amounts stated in the financial statements. Accordingly, no adjustments have been made to the financial statements relating to the recoverability and classification of the asset carrying amounts or the amount and classification of liabilities that might be necessary should the entity not continue as a going concern. At this time, management is of the opinion that no asset is likely to be realized for an amount less than the amount at which it is recorded in the financial statements as at June 30, 2021.
Revenue Recognition	Revenue Recognition Revenues are recognized when performance obligations are satisfied through the transfer of promised goods to the Company’s customers. Control transfers upon shipment of product and when the title has been passed to the customers. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. Revenue is recorded net of sales taxes collected from customers on behalf of taxing authorities, allowance for estimated returns, chargebacks, and markdowns based upon management’s estimates and the Company’s historical experience. The Company’s liability for sales return refunds is recognized within other current liabilities, and an asset for the value of inventory which is expected to be returned is recognized within other current assets on the balance sheets. The Company generally allows a 30 day right of return to its customers. As of June 30, 2021 and December 31, 2020, the sales returns allowance was $6,990. Certain larger customers pay in advance for future shipments. These advance payments totaled $0 and $28,651 at June 30, 2021 and December 31, 2020, respectively, and are recorded as customer deposits in the accompanying balance sheets. Revenue related to these advance payments is recognized upon shipment to the distributor or the end-customer. At the completion of the initial three one
Financial Instruments and Concentrations of Business and Credit Risk	Financial Instruments and Concentrations of Business and Credit Risk The Company elected early adoption of the Accounting Standards Update (“ASU”) 2016-01, Recognition and Measurement of Financial Assets and Liabilities The Company maintains cash balances that can, at times, exceed amounts insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in these accounts and believes it is not exposed to any significant credit risk. The Company’s accounts receivable, which are unsecured, expose the Company to credit risks such as collectability and business risks such as customer concentrations. The Company mitigates credit risk by investigating the creditworthiness of all customers prior to establishing relationships with them, performing periodic review of the credit activities of those customers during the course of the business relationship, regularly analyzing the collectability of accounts receivables, and recording allowances for doubtful accounts when these receivables become uncollectible. The Company mitigates business risks by attempting to diversify its customer base. Significant customer sales as a percentage of total sales are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ THREE MONTHS ENDED JUNE 30, SIX MONTHS ENDED JUNE 30, ​ 2021 2020 2021 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Customer A 18.7 % 15.9 % 21.1 % Customer B 17.8 % 12.8 % 11.6 % Customer C 14.2 % ​ ​ Amounts due these customers totaled $14,900 and $13,800 at June 30, 2021 and December 31, 2020, respectively for commissions and reimbursements. There was $295 and $0 due from these customers at June 30, 2021 and December 31, 2020. Customer deposits on hand from these customers totaled $0 and $28,651 at June 30, 2021 and December 31, 2020, respectively. The loss of these customers would have a significant impact on the operations and cash flows of the Company. The Company’s supplier concentrations expose the Company to business risks, which the Company mitigates by attempting to diversify its supply chain. Supplier concentrations consisted of one significant supplier in China that accounted for approximately 96% and 63% of total net purchases for the three months ended June 30, 2021 and 2020, and 97% and 76% for the six months ended June 30, 2021 and 2020, respectively. An additional supplier, (“Supplier B”), accounted for approximately 23% and 14% of total net purchases for the three months and six months ended June 30, 2020, respectively. There were no amounts outstanding due these suppliers at June 30, 2021 and December 31, 2020. The loss of key vendors may have a significant impact on the operations and cash flows of the Company. The estimated fair value of financial instruments has been determined using available market information and appropriate valuation methodologies. However, considerable judgment is often required to interpret market data used to develop the estimates of fair value. Accordingly, the estimates presented may not be indicative of the amounts the Company could realize in a current market exchange. The use of different market assumptions and/or estimation methodologies could have a material effect on the estimated fair value amounts. Disclosure of Fair Value The disclosure requirements within Accounting Standards Codification (ASC) Topic 820-10, Fair Value Measurement, require disclosure of estimated fair values of certain financial instruments. For financial instruments recognized at fair value in the Company’s statements of operations, the disclosure requirements of ASC Topic 820-10 also apply. The methods and assumptions are set forth below: · Cash and cash equivalents are carried at cost, which approximates fair value. ​ · The carrying amounts of receivables approximate fair value due to their short-term maturities. ​ · The carrying amounts of payables approximate fair value due to their short-term maturities. ​ · Derivative liabilities are adjusted to fair value utilizing the Lattice method ​ Asset and liabilities measured and reported at fair value are classified and disclosed in one of the following categories based on inputs: Level 1 — Quoted prices in active markets for identical assets and liabilities that the reporting entity has the ability to access at the measurement date Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the entire contractual term of the asset or liability Level 3 — Pricing inputs include significant unobservable inputs used in determining the fair value of investments. The types of investments, which would generally be included in this category include equity securities issued by private entities. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the determination of which category within the fair value hierarchy is appropriate for any given investment is based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment. The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of June 30, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Level 1 Level 2 Level 3 Total Liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivative liabilities – convertible promissory notes ​ $ — ​ $ — ​ $ 859,767 ​ $ 859,767 ​ ​ ​ ​ ​ Total fair value ​ $ — ​ $ — ​ $ 859,767 ​ $ 859,767 ​ The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of December 31, 2020 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Level 1 Level 2 Level 3 Total Liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivative liabilities – convertible promissory notes ​ $ — ​ $ — ​ $ 831,852 ​ $ 831,852 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total fair value ​ $ — ​ $ — ​ $ 831,852 ​ $ 831,852 ​ The following table presents changes during the six months ended June 30, 2021 in Level 3 liabilities measured at fair value on a recurring basis: ​ ​ ​ ​ ​ Fair value- December 31, 2020 $ 831,852 Net unrealized gain ​ (537,408) Derivative liabilities in conjunction with convertible promissory notes ​ 1,197,607 Conversion of convertible promissory notes ​ (632,284) Fair value- June 30, 2021 ​ $ 859,767 ​ See Note 6 for discussion of the Company’s valuation of the derivative liabilities.
Sales Taxes	Sales Taxes FASB ASC Subtopic 605-45, Revenue Recognition – Principal Agent Considerations,
Warranty	Warranty The Company warranties the sale of most of its products and records an accrual for estimated future claims. The standard warranty is typically for a period of three years. Such accruals are based upon historical experience and management’s estimate of the level of future claims. The Company recorded a liability as of, June 30, 2021 and December 31, 2020 of $14,721 and $17,483, respectively. The expense is included in cost of sales in the statements of operations and within accrued expenses on the accompanying balance sheets.
Net Loss per Share	Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of June 30, 2021 and December 31, 2020, diluted net loss per share is the same as basic net loss per share for each period. Conversion of outstanding warrants, stock options and convertible promissory notes at June 30, 2021 may result in an estimated 95 million additional shares of common stock outstanding.
COVID-19	COVID-19 On January 30, 2020, the World Health Organization declared the COVID-19 outbreak a “Public Health Emergency of International Concern” and on March 10, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of the COVID-19 include restrictions on travel, and quarantines in certain areas, and forced closures for certain types of public places and businesses. COVID-19, and actions taken to mitigate it, have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including the geographical area in which the Company operates. While it is unknown how long these conditions will last and what the complete financial effect will be to the company, COVID-19 has had an adverse effect on our business, including our supply chains and distribution systems. While we are taking diligent steps to mitigate disruptions to our supply chain, we are unable to predict the extent or nature of these impacts at this time to our future financial condition and results of operations.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) balance sheet for all leases with terms greater than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the statements of operations and comprehensive loss. A modified retrospective transition approach is required for capital and operating leases existing at the date of adoption, with certain practical expedients available. The Company is currently in the process of evaluating the potential impact of this new accounting guidance, which is effective for the Company beginning on January 1, 2022. The impact is not expected to be significant. Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of significant customer sales as a percentage of total sales	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ THREE MONTHS ENDED JUNE 30, SIX MONTHS ENDED JUNE 30, ​ 2021 2020 2021 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Customer A 18.7 % 15.9 % 21.1 % Customer B 17.8 % 12.8 % 11.6 % Customer C 14.2 % ​
Schedule of fair value hierarchy of assets and liabilities	The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of June 30, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Level 1 Level 2 Level 3 Total Liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivative liabilities – convertible promissory notes ​ $ — ​ $ — ​ $ 859,767 ​ $ 859,767 ​ ​ ​ ​ ​ Total fair value ​ $ — ​ $ — ​ $ 859,767 ​ $ 859,767 ​ The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of December 31, 2020 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Level 1 Level 2 Level 3 Total Liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivative liabilities – convertible promissory notes ​ $ — ​ $ — ​ $ 831,852 ​ $ 831,852 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total fair value ​ $ — ​ $ — ​ $ 831,852 ​ $ 831,852
Schedule of changes during the three months ended March 31, 2021 in Level 3 liabilities measured at fair value on a recurring basis	The following table presents changes during the six months ended June 30, 2021 in Level 3 liabilities measured at fair value on a recurring basis: ​ ​ ​ ​ ​ Fair value- December 31, 2020 $ 831,852 Net unrealized gain ​ (537,408) Derivative liabilities in conjunction with convertible promissory notes ​ 1,197,607 Conversion of convertible promissory notes ​ (632,284) Fair value- June 30, 2021 ​ $ 859,767

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2021
PROPERTY AND EQUIPMENT
Schedule of property and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, ​ ​ 2021 ​ 2020 Building ​ $ 875,000 ​ $ 875,000 Furniture and equipment ​ 24,987 ​ 24,987 ​ ​ 899,987 ​ 899,987 Less: accumulated depreciation and amortization ​ (161,706) ​ (150,768) ​ ​ $ 738,281 ​ $ 749,219

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2021
NOTES PAYABLE
Schedule of convertible note	The aggregate of convertible promissory notes is as follows: ​ ​ ​ ​ ​ ​ ​ ​ June 30, December 31, Convertible promissory notes ​ 2021 ​ 2020 Principal balance ​ $ 1,842,653 ​ $ 1,534,653 Debt discount balance ​ (1,217,757) ​ (1,277,255) Net Notes balance ​ $ 624,896 ​ $ 257,398 ​ The Net Notes balance at June 30, 2021 is comprised of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Principal Debt Discount Net ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Pre 2020 ​ $ 50,000 ​ $ — ​ $ 50,000 July 2020 ​ $ 107,500 ​ $ (37,162) ​ $ 70,338 August 2020 ​ $ 215,000 ​ $ (105,655) ​ $ 109,345 August 2020 ​ $ 107,500 ​ $ (77,476) ​ $ 30,024 November 2020 ​ $ 244,853 ​ $ (108,898) ​ $ 135,955 December 2020 ​ $ 110,000 ​ $ (48,351) ​ $ 61,649 December 2020 ​ $ 132,800 ​ $ (90,236) ​ $ 42,564 December 2020 ​ $ 70,000 ​ $ (53,631) ​ $ 16,369 February 2021 ​ $ 805,000 ​ $ (696,348) ​ $ 108,652 ​ ​ $ 1,842,653 ​ $ (1,217,757) ​ $ 624,896
Schedule of assumptions used in the determination of the fair value of the warrant	​ ​ ​ ​ ​ ​ Market value of common stock $ 0.5678 ​ Expected volatility ​ 254.6 % Expected term (in years) ​ 1.0 ​ Risk-free interest rate ​ 0.11 %

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2021
DERIVATIVE LIABILITIES
Schedule of fair value of derivative liability	​ ​ ​ ​ ​ ​ ​ Derivative ​ ​ Liability - ​ ​ Convertible ​ ​ Promissory ​ Notes Balance as of December 31, 2020 $ 831,852 Conversion of convertible notes payable ​ ​ (632,284) Additions during the year ​ ​ 1,197,607 Change in fair value ​ ​ (537,408) Balance as of June 30, 2021 $ 859,767
Schedule of fair value of the derivative liability convertible notes	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Market value of common stock $ 0.073 ​ Expected volatility ​ ​ 158.7-208.2 ​ Expected term (in years) ​ ​ .13-.85 ​ Risk-free interest rate ​ ​ 0.14-0.21 %

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2021
Schedule of option activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ Weighted ​ Average ​ ​ Number ​ Average ​ Contractual ​ ​ of ​ Exercise ​ term ​ ​ shares ​ Price ​ (years) Options outstanding at December 31, 2020 445,000 ​ $ .71 1.5 ​ ​ ​ ​ ​ ​ ​ ​ Granted — ​ ​ — — ​ ​ ​ ​ ​ ​ ​ ​ Exercised — ​ — — ​ ​ ​ ​ ​ ​ ​ ​ Forfeited — ​ ​ — — ​ ​ ​ ​ ​ ​ ​ ​ Expired — ​ — — ​ ​ ​ ​ ​ ​ ​ ​ Options outstanding at June 30, 2021 445,000 ​ $ 0.71 1.3 ​ ​ ​ ​ ​ ​ ​ ​ Exercisable at June 30, 2021 420,000 ​ $ 0.71 1.3 ​ ​ ​ ​ ​ ​ ​ ​ Options exercisable and expected to vest at June 30, 2021 445,000 ​ $ 0.71 1.3
Schedule of assumptions used in the determination of the fair value of the warrant	​ ​ ​ ​ ​ ​ Market value of common stock $ 0.5678 ​ Expected volatility ​ 254.6 % Expected term (in years) ​ 1.0 ​ Risk-free interest rate ​ 0.11 %
Schedule of warrants to purchase common stock	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Date Issued Exercise Price Number Outstanding Expiration Date December 1, 2018 ​ $ 0.71 100,000 ​ ​ December 1, 2023 May 1, 2020 ​ $ 0.52 100,000 ​ ​ May 1, 2025 June 4, 2020 ​ $ 0.02526 9,895,895 ​ ​ June 30, 2023 December 1, 2020 ​ $ 0.02526 8,015,675 ​ ​ December 1, 2023 February 8, 2021 ​ $ 0.02526 39,583,581 ​ ​ February 8, 2026 ​ ​ 57,695,151 ​ ​ ​
Warrant using monte carlo pricing model
Schedule of assumptions used in the determination of the fair value of the warrant	​ ​ ​ ​ ​ ​ Fair Value of Common Share $ 0.225-0.47 ​ Exercise Price ​ $ 0.40 ​ Risk Free Rate ​ 0.41-1.74 % Expected Life (Yrs.) ​ 4.86-5.0 ​ Volatility ​ 147.4-154.0 % ​

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Going Concern (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accumulated net loss	$ 12,500,000
Cash from operations	(728,507)	$ (245,923)
Working capital	$ 1,520,722

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue Recognition (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Sales returns allowance	$ 6,990	$ 6,990
Customer deposits	$ 0	28,651
Initial warranty period	3 years
Deferred revenue	$ 32,106	$ 35,200
Maximum
Extended warranty period	3 years
Minimum
Extended warranty period	1 year

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Financial Instruments and Concentrations of Business and Credit Risk (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Concentration Risk [Line Items]
Amount due from customers	$ 14,900		$ 14,900		$ 13,800
Due from customers	295		295		0
Customer deposits	$ 0		$ 0		28,651
Net purchase | Supplier concentrations | China
Concentration Risk [Line Items]
Concentration risk percentage	96.00%	63.00%	97.00%	76.00%
Customer A | Net sales | Customer concentration
Concentration Risk [Line Items]
Concentration risk percentage	18.70%		15.90%	21.10%
Customer B | Net sales | Customer concentration
Concentration Risk [Line Items]
Concentration risk percentage		17.80%	12.80%	11.60%
Customer C | Net sales | Customer concentration
Concentration Risk [Line Items]
Concentration risk percentage	14.20%
Supplier B | Net purchase | Supplier concentrations
Concentration Risk [Line Items]
Concentration risk percentage		23.00%		14.00%
Supplier B | Net purchase | Supplier concentrations | China
Concentration Risk [Line Items]
Amount due to suppliers	$ 0		$ 0		$ 0

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Disclosure of Fair Value (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	$ 859,767	$ 831,852
KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities - convertible promissory notes	859,767	831,852
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	0	0
Level 1 | KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities - convertible promissory notes	0	0
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	0	0
Level 2 | KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities - convertible promissory notes	0	0
Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value	859,767	831,852
Level 3 | KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities - convertible promissory notes	$ 859,767	$ 831,852

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Changes in Level 3 liabilities measured at fair value on a recurring basis (Details)	6 Months Ended
	Jun. 30, 2021USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value, Beginning balance	$ 831,852
Net unrealized gain	(537,408)
Derivative liabilities in conjunction with convertible promissory notes	1,197,607
Conversion of convertible promissory notes	(632,284)
Fair value, Ending balance	$ 859,767

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional information (Details) - USD ($) shares in Millions	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Sales tax payable	$ 60,000	$ 58,000
Warranty liability	$ 14,721	$ 17,483
Standard Warranty Period	3 years
Additional shares pf common stock outstanding	95

PROPERTY AND EQUIPMENT - Summer

PROPERTY AND EQUIPMENT - Summery of Property and Equipment (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Total	$ 899,987	$ 899,987
Less: accumulated depreciation and amortization	(161,706)	(150,768)
Property and equipment	738,281	749,219
Building
Property, Plant and Equipment [Line Items]
Total	875,000	875,000
Furniture and equipment
Property, Plant and Equipment [Line Items]
Total	$ 24,987	$ 24,987

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
PROPERTY AND EQUIPMENT
Depreciation and amortization expense	$ 5,469	$ 5,469	$ 10,938	$ 10,938

NOTES PAYABLE - Convertible Not

NOTES PAYABLE - Convertible Note (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
NOTES PAYABLE
Principal Amount	$ 1,842,653	$ 1,534,653
Debt discount balance	(1,217,757)	(1,277,255)
Net Notes balance	$ 624,896	$ 257,398

NOTES PAYABLE - The Net Notes (

NOTES PAYABLE - The Net Notes (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal Amount	$ 1,842,653	$ 1,534,653
Debt discount balance	(1,217,757)	(1,277,255)
Net Notes balance	624,896	$ 257,398
Convertible notes payable, issued in December 2019
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal Amount	50,000
Net Notes balance	50,000
Convertible notes payable, Issued in July 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal Amount	107,500
Debt discount balance	(37,162)
Net Notes balance	70,338
Convertible notes payable, Issued in August 2020, one
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal Amount	215,000
Debt discount balance	(105,655)
Net Notes balance	109,345
Convertible notes payable, Issued in August 2020, two
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal Amount	107,500
Debt discount balance	(77,476)
Net Notes balance	30,024
Convertible notes payable, issued in November 2020, one
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal Amount	244,853
Debt discount balance	(108,898)
Net Notes balance	135,955
Convertible notes payable issued in December 2020, one
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal Amount	110,000
Debt discount balance	(48,351)
Net Notes balance	61,649
Convertible notes payable issued In December 2020, two
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal Amount	132,800
Debt discount balance	(90,236)
Net Notes balance	42,564
Convertible notes payable issued in December 2020, three
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal Amount	70,000
Debt discount balance	(53,631)
Net Notes balance	16,369
Convertible Notes Payable Issued In February 2021, One
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Principal Amount	805,000
Debt discount balance	(696,348)
Net Notes balance	$ 108,652

NOTES PAYABLE - Assumptions use

NOTES PAYABLE - Assumptions used in the determination of the fair value of the warrant (Details)	6 Months Ended
	Jun. 30, 2021USD ($)
Fair Value of Common Share
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of the warrant	0.5678
Risk Free Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of the warrant	0.11
Expected term (in years)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected Life (Yrs.)	1 year
Expected volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of the warrant	254.6

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Details) - USD ($)	Feb. 08, 2021	Dec. 14, 2020	Dec. 03, 2020	Dec. 01, 2020	Nov. 03, 2020	Oct. 22, 2020	Sep. 28, 2020	Sep. 30, 2020	Aug. 31, 2020	Jul. 31, 2020	Apr. 30, 2020	Feb. 29, 2020	Jan. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	May 31, 2018
Debt Instrument [Line Items]
Interest expense														$ 772,480	$ 14,562	$ 1,832,782	$ 29,510
Debt Instrument, Convertible, Conversion Price	$ 0.40
Debt Conversion, Converted Instrument, Amount																1,354,417
Debt Instrument, Unamortized Discount														1,217,757		1,217,757			$ 1,277,255
Stock Issued During Period, Shares, New Issues									900,000			200,000	10,355
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	2,500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.40			$ 1.50
Amortization of debt discount and day one derivative loss and warrant expense														716,600		1,727,201
Additional interest expense on convertible promissory notes														$ 43,260	$ 1,257	80,572	$ 1,257
Warrants Issued	2,500,000			135,000
Fair value of warrant	$ 420,096			$ 190,144
Vendor
Debt Instrument [Line Items]
Interest Payable																		$ 5,154
Interest expense																3,283
Notes Payable, Other Payables | Vendor
Debt Instrument [Line Items]
Debt Instrument, Face Amount																					$ 43,692
Debt Instrument, Periodic Payment																$ 5,461
Long-term Debt																			$ 12,846
Debt Instrument, Interest Rate, Stated Percentage														10.00%		10.00%
PPP loan
Debt Instrument [Line Items]
Proceeds from Issuance of Debt											$ 39,500
Debt Instrument, Term											2 years
Debt Instrument, Interest Rate, Stated Percentage											1.00%
Convertible notes payable, issued in December 2019
Debt Instrument [Line Items]
Debt Instrument, Face Amount																				$ 50,000
Debt Instrument, Convertible, Conversion Price																				$ 0.71
Convertible notes payable, Issued in July 2020
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount														$ 37,162		$ 37,162
Convertible notes payable, Issued in July 2020 | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount										$ 107,500
Proceeds from Issuance of Debt										$ 90,000
Debt Instrument, Convertible, Conversion Price										$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature										$ 90,000
Original issue discount										7,500
Legal fees										$ 10,000
Debt Instrument, Interest Rate, Stated Percentage										8.00%
Number of days in a year considered for determination of interest										365 days
Interest on payment default (as a percent)										18.00%
Convertible notes payable, Issued in August 2020, one
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount														105,655		105,655
Convertible notes payable, Issued in August 2020, one | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount									$ 215,000
Proceeds from Issuance of Debt									$ 200,000
Debt Instrument, Convertible, Conversion Price									$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature									$ 200,000
Original issue discount									$ 15,000
Debt Instrument, Interest Rate, Stated Percentage									8.00%
Number of days in a year considered for determination of interest									365 days
Interest on payment default (as a percent)									18.00%
Convertible notes payable, Issued in August 2020, two
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount														$ 77,476		$ 77,476
Convertible notes payable, Issued in August 2020, two | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount									$ 103,000
Proceeds from Issuance of Debt									$ 100,000
Debt Instrument, Convertible, Conversion Price									$ 1
Fair value of the liability									$ 97,654
Original issue discount									$ 3,000
Debt Instrument, Interest Rate, Stated Percentage									10.00%
Number of days in a year considered for determination of interest									365 days
Interest on payment default (as a percent)									22.00%
Number of days available from the issuance date for the lender to convert the debt into shares									180 days
Percentage of market value at which the debt can be converted									63.00%
Convertible notes payable, Issued in August 2020, two | Vendor
Debt Instrument [Line Items]
Shares issued upon conversion																519,113
Convertible notes payable, Issued in August 2020, two | Vendor | Maximum
Debt Instrument [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights														$ 0.2659		$ 0.2659
Convertible notes payable, Issued in August 2020, two | Vendor | Minimum
Debt Instrument [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights														0.1638		$ 0.1638
Convertible notes payable, Issued in September 2020, one | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount								$ 107,500
Proceeds from Issuance of Debt								$ 100,000
Debt Instrument, Convertible, Conversion Price								$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature								$ 100,000
Original issue discount								$ 7,500
Debt Instrument, Interest Rate, Stated Percentage								8.00%
Number of days in a year considered for determination of interest								365 days
Interest on payment default (as a percent)								18.00%
Convertible notes payable, Issued in September 2020, two | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount								$ 78,000
Proceeds from Issuance of Debt								$ 75,000
Debt Instrument, Convertible, Conversion Price								$ 1
Fair value of the liability								$ 74,238
Original issue discount								$ 3,000
Debt Instrument, Interest Rate, Stated Percentage								10.00%
Number of days in a year considered for determination of interest								365 days
Interest on payment default (as a percent)								22.00%
Number of days available from the issuance date for the lender to convert the debt into shares								180 days
Percentage of market value at which the debt can be converted								63.00%
Convertible notes payable, Issued in September 2020, two | Vendor
Debt Instrument [Line Items]
Shares issued upon conversion																500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights														0.1638		$ 0.1638
Convertible notes payable Issued In September 2020 ,three | Vendor
Debt Instrument [Line Items]
Debt Instrument, Face Amount							$ 108,000
Proceeds from Issuance of Debt							100,000
Shares issued upon conversion																1,239,206
Fair value of the liability							182,670
Original issue discount							$ 8,000
Debt Instrument, Interest Rate, Stated Percentage							10.00%
Number of days in a year considered for determination of interest							365 days
Interest on payment default (as a percent)							22.00%
Number of days available from the issuance date for the lender to convert the debt into shares							180 days
Percentage of market value at which the debt can be converted							63.00%
Debt Conversion, Original Debt, Interest Amount																$ 5,795
Convertible notes payable Issued In September 2020 ,three | Vendor | Maximum
Debt Instrument [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights														0.1756		$ 0.1756
Convertible notes payable Issued In September 2020 ,three | Vendor | Minimum
Debt Instrument [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights														0.0693		$ 0.0693
Convertible notes payable, issued on October 2020, one
Debt Instrument [Line Items]
Debt Instrument, Face Amount						$ 128,000
Purchase Price						128,000
Shares issued upon conversion																2,556,166
Fair value of the liability						$ 81,969
Debt Instrument, Interest Rate, Stated Percentage						10.00%
Number of days in a year considered for determination of interest						365 days
Interest on payment default (as a percent)						22.00%
Percentage of market value at which the debt can be converted						65.00%
Debt Conversion, Original Debt, Interest Amount																$ 6,400
Convertible notes payable, issued on October 2020, one | Maximum
Debt Instrument [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights														0.0804		$ 0.0804
Convertible notes payable, issued on October 2020, one | Minimum
Debt Instrument [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights														$ 0.0405		$ 0.0405
Convertible notes payable, issued in November 2020, one
Debt Instrument [Line Items]
Debt Instrument, Face Amount					$ 244,853
Purchase Price					225,000
Proceeds from Issuance of Debt					$ 225,000
Debt Instrument, Convertible, Conversion Price					$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature					$ 176,294
Debt Instrument, Unamortized Discount														$ 108,898		$ 108,898
Original issue discount					$ 19,853
Debt Instrument, Interest Rate, Stated Percentage					8.00%
Number of days in a year considered for determination of interest					365 days
Interest on payment default (as a percent)					18.00%
Number of days available from the issuance date for the lender to convert the debt into shares					180 days
Convertible notes payable issued in December 2020, one
Debt Instrument [Line Items]
Debt Instrument, Face Amount				172,800
Purchase Price				160,000
Fees paid				12,800
Proceeds from Issuance of Debt				147,200
Shares issued upon conversion																1,344,440
Fair value of the liability				237,021
Debt Instrument, Unamortized Discount														$ 48,351		$ 48,351
Class of Warrant or Right, Exercise Price of Warrants or Rights														$ 0.03031		$ 0.03031
Original issue discount				$ 12,800
Debt Instrument, Interest Rate, Stated Percentage				5.00%
Number of days in a year considered for determination of interest				365 days
Interest on payment default (as a percent)				22.00%
Percentage of market value at which the debt can be converted				70.00%
Debt Conversion, Original Debt, Principal Amount																$ 40,000
Convertible notes payable issued In December 2020, two
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 110,000
Purchase Price			96,000
Proceeds from Issuance of Debt			$ 96,000
Debt Instrument, Convertible, Conversion Price			$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature			$ 66,000
Debt Instrument, Unamortized Discount														$ 90,236		$ 90,236
Original issue discount			$ 14,000
Debt Instrument, Interest Rate, Stated Percentage			8.00%
Number of days in a year considered for determination of interest			365 days
Interest on payment default (as a percent)			18.00%
Number of days available from the issuance date for the lender to convert the debt into shares			180 days
Convertible notes payable issued in December 2020, three
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 110,000
Purchase Price		$ 105,000
Debt Instrument, Convertible, Conversion Price		$ 0.55
Shares issued upon conversion																1,675,591
Fair value of the liability		$ 229,713
Debt Instrument, Unamortized Discount														$ 53,631		$ 53,631
Class of Warrant or Right, Exercise Price of Warrants or Rights														$ 0.02526		$ 0.02526
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Number of days in a year considered for determination of interest		365 days
Interest on payment default (as a percent)		22.00%
Percentage of market value at which the debt can be converted		63.00%
Debt Conversion, Original Debt, Principal Amount																$ 40,000
Debt Conversion, Original Debt, Interest Amount																$ 2,005
Convertible Notes Payable Issued In February 2021, One
Debt Instrument [Line Items]
Debt Instrument, Face Amount	1,000,000
Purchase Price	$ 950,000
Debt Instrument, Term	1 year
Debt Instrument, Convertible, Conversion Price	$ 0.40
Shares issued upon conversion																5,346,172
Fair value of the liability	$ 913,910
Debt Instrument, Unamortized Discount														$ 696,348		$ 696,348
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Number of days in a year considered for determination of interest	365 days
Interest on payment default (as a percent)	15.00%
Percentage of market value at which the debt can be converted	70.00%
Debt Conversion, Original Debt, Principal Amount																195,000
Debt Conversion, Original Debt, Interest Amount																$ 6,882
Convertible Notes Payable Issued In February 2021, One | Maximum
Debt Instrument [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights														$ 0.0466		$ 0.0466
Convertible Notes Payable Issued In February 2021, One | Minimum
Debt Instrument [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights														$ 0.034		$ 0.034
First closing
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 500,000
Purchase Price	475,000
Second closing
Debt Instrument [Line Items]
Debt Instrument, Face Amount	250,000
Purchase Price	237,500
Third closing
Debt Instrument [Line Items]
Debt Instrument, Face Amount	250,000
Purchase Price	$ 237,500

LONG-TERM DEBT - Additional Inf

LONG-TERM DEBT - Additional Information (Details) - USD ($)	1 Months Ended			3 Months Ended		6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2015	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Debt Instrument [Line Items]
Long-term Debt, Gross				$ 1,842,653		$ 1,842,653		$ 1,534,653
Debt Conversion, Converted Instrument, Amount						1,354,417
Interest expense				3,785	$ 0	6,622	$ 0
CEO
Debt Instrument [Line Items]
Long-term Debt, Gross				$ 252,500		$ 252,500
Debt Instrument Interest Rate After Due Date, Percent				10.00%		10.00%
Promissory note with a related party
Debt Instrument [Line Items]
Repayments of Related Party Debt						$ 80,000
Notes Payable, Other Payables | CEO
Debt Instrument [Line Items]
Debt Instrument, Face Amount				$ 80,000		80,000
Government Debt
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	3.75%				3.75%		3.75%
Proceeds from Issuance of Long-term Debt	$ 150,000
Debt Instrument Deferment Period	24 months
Debt Instrument, Periodic Payment	$ 731
Bank Debt
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 700,000
Debt Instrument Deferment Period		3 months
Long-term Debt				$ 560,097		$ 560,097		$ 573,213
Bank Debt | First Year
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				1.99%		1.99%
Debt Instrument, Periodic Payment			$ 3,547
Bank Debt | Subsequent period
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				4.95%		4.95%
Debt Instrument, Periodic Payment						$ 4,574

DERIVATIVE LIABILITIES - Fair v

DERIVATIVE LIABILITIES - Fair value of derivative liability (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020
Fair Value Of Derivative Liabilities [Roll Forward]
Balance as of December 31, 2020		$ 831,852
Conversion of convertible notes payable		(632,284)
Additions during the year		1,197,607
Change in fair value	$ (522,610)	(537,408)	$ 0
Balance as of June 31, 2021	$ 859,767	$ 859,767

DERIVATIVE LIABILITIES - Black

DERIVATIVE LIABILITIES - Black Scholes (Details)	Jun. 30, 2021USD ($)
Market value of common stock
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	0.073
Maximum | Expected volatility
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	208.2
Maximum | Expected term (in years)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	0.85
Maximum | Risk Free Rate
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	0.21
Minimum | Expected volatility
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	158.7
Minimum | Expected term (in years)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	0.13
Minimum | Risk Free Rate
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	0.14

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	1 Months Ended	6 Months Ended
	Feb. 28, 2021	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
CEO
Related Party Transactions
Payment of signing bonus		$ 20,978	$ 19,240
Additional bonus paid		31,753
Total amount outstanding		0		$ 20,978
Number of common shares issued as compensation expense (in shares)	1,100,000
Promissory note with a related party
Related Party Transactions
Amount repaid		$ 80,000

STOCKHOLDERS' DEFICIT - Additio

STOCKHOLDERS' DEFICIT - Additional Information (Details) - USD ($)	Feb. 28, 2021	Jun. 30, 2021	Apr. 30, 2021	Feb. 28, 2021	Aug. 31, 2020	Feb. 29, 2020	Jan. 31, 2020	Mar. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020
Stockholder's deficit
Number of common shares issued in conjunction with agreements for financial and marketing consulting services (in shares)		1,200,000	50,000	1,084,120
Per share value of common shares issued in conjunction with agreements for financial and marketing consulting services (in dollars per share)		$ 0.085	$ 0.168	$ 0.64			$ 0.71
Number of common shares issued upon conversion of various notes payable and unpaid accrued interest (in shares)								1,019,113
Value of common shares issued upon conversion of various notes payable and unpaid accrued interest	$ 190,050			$ 693,837
Number of shares issued					900,000	200,000	10,355
Value of shares issued							$ 14,585				$ 50,000
Term of consulting agreement						12 months
Value of shares		$ 102,000	$ 8,400			$ 102,000			$ 110,400	$ 693,826	$ 600,000	$ 290,000
Price at which shares are issued					$ 2.02	$ 0.51
Issuance of common stock for cash- net					$ 1,818,000								$ 50,000
CEO
Stockholder's deficit
Price at which shares are issued	$ 0.5499			$ 0.5499
Number of common shares issued as compensation expense (in shares)				1,100,000
Value of shares issued for compensation for services				$ 604,890
Consulting agreement with third party
Stockholder's deficit
Number of shares issued						400,000
Term of consulting agreement						6 months
Value of shares						$ 188,000
Price at which shares are issued						$ 0.47
Additional shares issued						900,000

STOCK OPTIONS AND WARRANTS - St

STOCK OPTIONS AND WARRANTS - Stock options activity (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Number of shares
Options outstanding at beginning of period (in shares)	445,000
Granted (in shares)	0	0
Exercised (in shares)	0
Forfeited (in shares)	0
Expired (in shares)	0
Options outstanding at end of period (in shares)	445,000	445,000
Exercisable	420,000
Options exercisable and expected to vest	445,000
Weighted Average Exercise Price
Weighted average exercise price options outstanding at beginning of period (in dollars per share)	$ 0.71
Weighted average exercise price options, Granted (in dollars per share)	0
Weighted average exercise price options, Exercised (in dollars per share)	0
Weighted average exercise price option, Forfeited (in dollars per share)	0
Weighted average exercise price options, Expired (in dollars per share)	0
Weighted average exercise price options outstanding at end of period (in dollars per share)	0.71	$ 0.71
Weighted average exercise price, options Exercisable	0.71
Weighted average exercise price, options exercisable and expected to vest	$ 0.71
Weighted Average Contractual term (years)
Weighted Average Contractual term, outstanding (years)	1 year 3 months 18 days	1 year 6 months
Weighted Average Contractual term, Exercisable (years)	1 year 3 months 18 days
Weighted average contractual term options exercisable and expected to vest (in years)	1 year 3 months 18 days

STOCK OPTIONS AND WARRANTS - Fa

STOCK OPTIONS AND WARRANTS - Fair value of the warrant awarded (Details)	6 Months Ended
	Jun. 30, 2021$ / sharesUSD ($)shares	Feb. 08, 2021$ / shares	Dec. 01, 2020$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding | shares	57,695,151
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.40	$ 1.50
Exercise price 0.71
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding | shares	100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.71
Exercise Price 0.52
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding | shares	100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.52
Exercise Price 0.02526 One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding | shares	9,895,895
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.02526
Exercise Price 0.02526 Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding | shares	8,015,675
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.02526
Exercise Price 0.02526 Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding | shares	39,583,581
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.02526
Expected volatility
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	254.6
Fair Value of Common Share
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input | $	0.5678
Risk Free Rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.11
Expected term (in years)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Life (Yrs.)	1 year
Warrant using monte carlo pricing model | Expected volatility | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	147.4
Warrant using monte carlo pricing model | Expected volatility | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	154
Warrant using monte carlo pricing model | Exercise Price | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.40
Warrant using monte carlo pricing model | Fair Value of Common Share | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.225
Warrant using monte carlo pricing model | Fair Value of Common Share | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.47
Warrant using monte carlo pricing model | Risk Free Rate | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.41
Warrant using monte carlo pricing model | Risk Free Rate | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	1.74
Warrant using monte carlo pricing model | Expected term (in years) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Life (Yrs.)	4 years 10 months 9 days
Warrant using monte carlo pricing model | Expected term (in years) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Life (Yrs.)	5 years

STOCK OPTIONS AND WARRANTS - Ad

STOCK OPTIONS AND WARRANTS - Additional Information (Details) - USD ($)	Feb. 08, 2021	Dec. 01, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized to be issued under the Plan								10,000,000
Number of stock options granted					0		0
Warrant to purchase shares	2,500,000
Warrants Issued	2,500,000	135,000
Fair value of the warrant			$ 420,096		$ 420,096
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.40	$ 1.50
Stock compensation expense			$ 0	$ 5,481	$ 0	$ 10,946
Subsequent issuance of convertible promissory notes with certain terms and convertible promissory note conversions
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrant to purchase shares			3,582,388		3,582,388
Increase in underlying shares					57,495,151
Reduction to retained earnings and an increase additional paid-in-capital					$ 7,884,765
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.02526		$ 0.02526

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - Consulting agreement with third party	6 Months Ended
	Jun. 30, 2021shares
Common stock price reaches 0.50 per share
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock shares agreed to issue	200,000
Common stock price reaches 1.00 per share
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock shares agreed to issue	100,000

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Aug. 12, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021
Subsequent events
Principal amount of convertible notes converted				$ 1,354,417
Common Stock
Subsequent events
Number of common shares issued upon conversion of convertible promissory note (in shares)		12,161,575	1,019,113
Subsequent Events
Subsequent events
Principal amount of convertible notes converted	$ 285,000
Accrued interest	9,062
Related party notes payable amount paid	$ 10,500
Subsequent Events | Common Stock
Subsequent events
Number of common shares issued upon conversion of convertible promissory note (in shares)	7,748,533