Kidpik (PIKM) 10-Q 22 Dec 21 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Oct. 02, 2021	Dec. 22, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Oct. 2, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--01-01
Entity File Number	001-41032
Entity Registrant Name	Kidpik Corp.
Entity Central Index Key	0001861522
Entity Tax Identification Number	81-3640708
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	200 Park Avenue South
Entity Address, Address Line Two	3rd Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10003
City Area Code	(212)
Local Phone Number	399-2323
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	PIK
Security Exchange Name	NASDAQ
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		7,617,834

Condensed Interim Balance Sheet

Condensed Interim Balance Sheets - USD ($)	Oct. 02, 2021	Jan. 02, 2021
Current assets
Cash	$ 204,877	$ 133,484
Restricted cash	149,268	551,812
Accounts receivable	373,071	320,446
Inventory	8,604,004	7,480,072
Prepaid expenses and other current assets	1,115,264	822,580
Total current assets	10,446,484	9,308,394
Leasehold improvements and equipment, net	7,133	27,874
Intangible assets, net		614
Total assets	10,453,617	9,336,882
Current liabilities
Accounts payable	2,837,075	2,960,687
Due to related party	1,219,038	599,811
Accrued expenses and other current liabilities	507,985	690,049
Advance payable	1,196,742	829,030
Loan payable, current portion		91,429
Short-term debt, related party	1,300,000
Line of credit	3,200,000	2,032,118
Total current liabilities	10,260,840	7,203,124
Loan payable, less current portion		350,923
Total liabilities	10,260,840	7,554,047
Commitments and contingencies
Stockholders’ equity
Preferred stock (par value $0.001, 25,000,000 shares authorized, of which no shares are issued and outstanding as of October 2, 2021 and January 2, 2021)
Common stock (par value $0.001, 75,000,000 shares authorized, of which 5,500,187 and 5,075,444 shares are issued and outstanding as of October 2, 2021 and January 2, 2021)	5,500	5,075
Additional paid-in capital	32,248,972	29,749,397
Accumulated stockholders’ deficit	(32,061,695)	(27,971,637)
Total stockholders’ equity	192,777	1,782,835
Total liabilities and stockholders’ equity	$ 10,453,617	$ 9,336,882

Condensed Interim Balance She_2

Condensed Interim Balance Sheets (Parenthetical) - $ / shares	Oct. 02, 2021	Jan. 02, 2021
Statement of Financial Position [Abstract]
Preferred stock value per share	$ 0.001	$ 0.001
Preferred stock authorized shares	25,000,000	25,000,000
preferred stock issued	0	0
Preferred stock outstanding	0	0
Common stock par value	$ 0.001	$ 0.001
Common stock authorized shares	75,000,000	75,000,000
Common stock issued	5,500,187	5,075,444
Common stock outstanding	5,500,187	5,075,444

Condensed Interim Statements of

Condensed Interim Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Income Statement [Abstract]
Revenues, net	$ 5,574,099	$ 4,634,529	$ 16,562,579	$ 11,076,010
Cost of goods sold	2,327,335	1,884,898	6,659,012	4,553,832
Gross profit	3,246,764	2,749,631	9,903,567	6,522,178
Operating expenses
Shipping and handling	1,451,065	1,047,097	4,543,341	2,693,062
Payroll and related costs	1,023,241	753,222	2,953,993	2,045,415
General and administrative	2,169,283	1,790,401	6,318,183	4,301,533
Depreciation and amortization	5,226	13,770	21,355	58,063
Total operating expenses	4,648,815	3,604,490	13,836,872	9,098,073
Operating loss	(1,402,051)	(854,859)	(3,933,305)	(2,575,895)
Other (income) expenses
Interest expense	229,657	122,567	584,466	308,153
Other (income)/expense	(442,352)		(429,045)	10,000
Total other (income) expenses	(212,695)	122,567	155,421	318,153
Loss before provision for income taxes	(1,189,356)	(977,426)	(4,088,726)	(2,894,048)
Provision for income taxes		825	1,332	1,122
Net loss	$ (1,189,356)	$ (978,251)	$ (4,090,058)	$ (2,895,170)
Net loss per share attributable to common stockholders:
Basic	$ (0.22)	$ (0.26)	$ (0.77)	$ (0.78)
Diluted	$ (0.22)	$ (0.26)	$ (0.77)	$ (0.78)
Weighted average common shares outstanding:
Basic	5,500,187	3,735,457	5,300,308	3,735,457
Diluted	5,500,187	3,735,457	5,300,308	3,735,457

Condensed Interim Statements _2

Condensed Interim Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 28, 2019	$ 3,735	$ 23,680,737	$ (23,783,277)	$ (98,805)
Beginning balance, shares at Dec. 28, 2019	3,735,457
Net loss			(907,787)	(907,787)
Ending balance, value at Mar. 28, 2020	$ 3,735	23,680,737	(24,691,064)	(1,006,592)
Ending balance, shares at Mar. 28, 2020	3,735,457
Beginning balance, value at Dec. 28, 2019	$ 3,735	23,680,737	(23,783,277)	(98,805)
Beginning balance, shares at Dec. 28, 2019	3,735,457
Net loss				(2,895,170)
Ending balance, value at Sep. 26, 2020	$ 3,735	26,680,737	(26,678,447)	(2,993,975)
Ending balance, shares at Sep. 26, 2020	3,735,457
Beginning balance, value at Mar. 28, 2020	$ 3,735	23,680,737	(24,691,064)	(1,006,592)
Beginning balance, shares at Mar. 28, 2020	3,735,457
Net loss			(1,009,132)	(1,009,132)
Ending balance, value at Jun. 27, 2020	$ 3,735	26,680,737	(25,700,196)	(2,015,724)
Ending balance, shares at Jun. 27, 2020	3,735,457
Net loss			(978,251)	(978,251)
Ending balance, value at Sep. 26, 2020	$ 3,735	26,680,737	(26,678,447)	(2,993,975)
Ending balance, shares at Sep. 26, 2020	3,735,457
Beginning balance, value at Jan. 02, 2021	$ 5,075	29,749,397	(27,971,637)	1,782,835
Beginning balance, shares at Jan. 02, 2021	5,075,444
Net loss			(1,497,984)	(1,497,984)
Ending balance, value at Apr. 03, 2021	$ 5,075	29,749,397	(29,469,621)	(284,851)
Ending balance, shares at Apr. 03, 2021	5,075,444
Beginning balance, value at Jan. 02, 2021	$ 5,075	29,749,397	(27,971,637)	1,782,835
Beginning balance, shares at Jan. 02, 2021	5,075,444
Net loss				(4,090,058)
Ending balance, value at Oct. 02, 2021	$ 5,500	32,248,972	(32,061,695)	192,777
Ending balance, shares at Oct. 02, 2021	5,500,187
Beginning balance, value at Apr. 03, 2021	$ 5,075	29,749,397	(29,469,621)	(284,851)
Beginning balance, shares at Apr. 03, 2021	5,075,444
Issuance of common stock	$ 85	499,915		500,000
Issuance of common stock, shares	85,217
Conversion of debt	$ 340	1,999,660		2,000,000
Conversion of debt, shares	339,526
Net loss			(1,402,718)	(1,402,718)
Ending balance, value at Jul. 03, 2021	$ 5,500	32,248,972	(30,872,339)	1,382,133
Ending balance, shares at Jul. 03, 2021	5,500,187
Net loss			(1,189,356)	(1,189,356)
Ending balance, value at Oct. 02, 2021	$ 5,500	$ 32,248,972	$ (32,061,695)	$ 192,777
Ending balance, shares at Oct. 02, 2021	5,500,187

Condensed Interim Statements _3

Condensed Interim Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020
Cash flows from operating activities
Net loss	$ (4,090,058)	$ (2,895,170)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	21,355	58,062
Amortization of debt issuance costs	29,377	20,955
Forgiveness of loan payable	(442,352)
Bad debt expense	614,239	348,236
Changes in operating assets and liabilities:
Accounts receivable	(666,864)	(320,236)
Inventory	(1,123,932)	(482,361)
Prepaid expenses and other current assets	(292,684)	(116,957)
Accounts payable	(123,612)	660,541
Accounts payable, related parties	619,227	309,747
Accrued expenses and other current liabilities	(182,064)	31,620
Net cash used in operating activities	(5,637,368)	(2,385,563)
Cash flows from investing activities
Purchases of leasehold improvements and equipment		(7,683)
Net cash used in investing activities		(7,683)
Cash flows from financing activities
Proceeds from issuance of long-term debt from related party	2,000,000	1,000,000
Proceeds from issuance of common stock	500,000
Net proceeds (repayments) from line of credit	1,138,505	(63,365)
Net proceeds (repayments) from advance payable	367,712	(274,374)
Proceeds from loan payable		442,352
Proceeds from loan payable related party	1,300,000	810,000
Net cash provided by financing activities	5,306,217	1,914,613
Net decrease in cash and restricted cash	(331,151)	(478,633)
Cash and restricted cash, beginning of period	685,296	631,320
Cash and restricted cash, end of period	354,145	152,687
Reconciliation of cash and restricted cash:
Cash	204,877	99,297
Restricted cash	149,268	53,390
Cash and restricted cash, end of period	354,145	152,687
Supplemental disclosure of cash flow data:
Interest paid	500,905	291,056
Taxes paid	1,332	297
Supplemental disclosure of noncash financing activities:
Conversion of shareholder debt	$ 2,000,000

NATURE OF BUSINESS

NATURE OF BUSINESS	9 Months Ended
	Oct. 02, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS	NOTE 1: NATURE OF BUSINESS Kidpik Corp. (the “Company”, ‘we”, “our” or “us”) was incorporated on April 16, 2015 under the laws of Delaware. The Company is a subscription-based e-commerce business geared toward kid products for girls’ and boys’ apparel, footwear, and accessories. The Company serves its customers through the clothing subscription box business and its retail website, www.kidpik.com. The Company commenced operations in March 2016 and its executive office is located in New York. Initial Public Offering In November 2021, the Company completed an initial public offering (the “IPO”), in which the Company issued and sold 2,117,647 8.50 16.1

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Oct. 02, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A.) Basis of presentation The unaudited condensed interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) and the requirements of the U.S. Securities and Exchange Commission (the “SEC”). As permitted under those rules, certain footnotes or other financial information that are normally required by GAAP can be condensed or omitted. These financial statements have been prepared on the same basis as our annual financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for the fair statement of our financial information. B.) Fiscal year 2020 2019 C.) Use of estimates D.) Emerging growth company E.) Recently adopted accounting pronouncements Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes F.) Accounting standards issued but not yet adopted Leases (Topic 842) G.) Concentration of credit risk H.) Net loss per share attributable to common stockholders Earnings Per Share I.) Revenue recognition Revenue for subscription box sales is recognized when control of the promised goods is transferred and accepted by the subscriber. Subscribers have a maximum of 10 days from the date the product is delivered to return any items in the delivery. Control is transferred either when a subscriber checks out or automatically ten days after the goods are delivered, whichever occurs first. Upon checkout or the 10-day period, the amount of the order not returned is recognized as revenue. Payment is due upon checkout or the end of the 10-day period after the goods are delivered, whichever occurs first. Starting on August 24, 2021, we began charging new subscribers an upfront styling fee before the box is shipped that is credited toward items purchased. The styling fees are included in deferred revenue until the time of client checkout or when the option to purchase the item expires. Revenue from online website sales, which includes sales from our and Amazon online websites, are recognized when control of the promised goods are transferred to the Company’s customers, in an amount that depicts the consideration the Company expects to be entitled to in exchange for those goods. Control is transferred at the time of shipment. Upon shipment, the total amount of the order is recognized as revenue. Payment for online website sales are due upon time of order. The provision for anticipated sales returns consists of both contractual return rights and discretionary authorized returns. Estimates of discretionary authorized returns for sales other than subscription sales, discounts and claims are based on (1) historical rates, (2) specific identification of outstanding returns not yet received from customers and outstanding discounts and claims and (3) estimated returns, discounts and claims expected, but not yet finalized with customers. Actual returns, discounts and claims in any future period are inherently uncertain and thus may differ from estimates recorded. If actual or expected future returns, discounts or claims were significantly greater or lower than reserves established, a reduction or increase to net revenue would be recorded in the period in which such determination was made. Shipping and handling costs associated with outbound freight fulfillment before control over a product has transferred to a customer are accounted for as a shipping and handling cost in the statement of operations. Taxes assessed by governmental authorities that are both imposed on and concurrent with a specific revenue producing transaction and are collected by the Company from a customer are excluded from revenue and cost of goods sold in the statement of operations. J.) Restricted cash K.) Inventory L.) Leasehold improvements and equipment M.) Intangible assets N.) Impairment of long-lived assets O.) Deferred financing costs P.) Income taxes The Company applies GAAP for uncertainty in income taxes. If the Company considers that a tax position is more likely than not of being sustained upon audit, based solely on the technical merits of the position, it recognizes the tax benefit. The Company measures the tax benefit by determining the amount that is greater than 50% likely of being realized upon settlement, presuming the tax position is examined by the appropriate taxing authority that has full knowledge of relevant information. The Company has no The Company recognizes interest and penalties associated with tax matters, if any, as part of operating expenses and includes accrued interest and penalties with accrued expenses in the balance sheet. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was signed into law in response to the COVID-19 pandemic. The CARES Act provides numerous tax provisions and stimulus measures, including temporary changes regarding the prior and future utilization of net operating losses, temporary changes to the prior and future limitations on interest deductions, and technical corrections from prior tax legislation for tax depreciation of certain qualified improvement property. The Company is currently evaluating the provisions on the CARES Act related to income taxes but at present, does not expect these provisions to have a material impact on its financial statements due to the valuation allowance. Q.) Advertising costs 1,014,495 798,562 2,514,767 1,897,297 R.) Bad debt expense S.) Segment Information

LIQUIDITY

LIQUIDITY	9 Months Ended
	Oct. 02, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY	NOTE 3: LIQUIDITY The Company has sustained losses from operations since inception, negative operating cash flows and an accumulated deficit of $ 32,061,695 To support the Company’s existing operations or any future expansion of business, including the ability to execute the Company’s growth strategy, the Company must have sufficient capital to continue to make investments and fund operations. Management has plans to pursue an aggressive growth strategy for the expansion of operations through increased marketing to attract new members and refine the marketing strategy to strategically prioritize customer acquisition channels that management believes will be more successful at attracting new customers and members. Management plans to launch new divisions and product lines to help attract new members and retain existing members. Management launched a new boys’ apparel division in the summer of 2020 and launched a toddler division in early 2021. Management also has plans to increase efficiency in distribution and fulfillment capabilities to reduce costs associated with subscription box sales. The Company’s founding and majority stockholder has committed to provide continued financial support to the Company for one year and a day from September 3, 2021, the date that second quarter financial statements were available to be issued. In November 2021, the Company completed an IPO, in which the Company issued and sold 2,117,647 8.50 16.1 The Company expects to continue to generate net losses for the foreseeable future as it makes investments to grow its business. Management believes that the Company’s existing balances of cash and cash equivalents following the IPO, will be sufficient to meet its anticipated cash requirements for at least twelve months from the date that these financial statements are issued. However, should the Company’s current cash and cash equivalents not be sufficient to support the development of its business to the point at which it has positive cash flows from operations, the Company plans to meet its future needs for additional capital through equity financings, debt financings or other capital sources, including collaborations with other companies or other strategic transactions. Equity financings may include sales of common stock. Such financing may not be available on terms favorable to the Company or at all. The terms of any financing may adversely affect the holdings or rights of the Company’s stockholders. If the Company is unable to obtain adequate financing or financing on terms satisfactory to it when required, the Company’s ability to continue to support its business growth, scale its infrastructure, and to respond to business challenges could be significantly impaired.

INVENTORY

INVENTORY	9 Months Ended
	Oct. 02, 2021
Inventory Disclosure [Abstract]
INVENTORY	NOTE 4: INVENTORY Inventory consists of the following: SCHEDULE OF INVENTORIES October 2, 2021 January 2,2021 (unaudited) Finished goods $ 7,860,196 $ 7,034,470 Goods in transit 743,808 445,602 Total $ 8,604,004 $ 7,480,072

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Oct. 02, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5: INTANGIBLE ASSETS Intangible assets consist of the following: SUMMARY OF INTANGIBLE ASSETS October 2, 2021 January 2,2021 (unaudited) Website development $ 267,303 $ 267,303 Less accumulated amortization (267,303 ) (266,689 ) Intangible assets, net $ - $ 614 Amortization expense amounted to $ 154 230 614 21,524

LEASEHOLD IMPROVEMENTS AND EQUI

LEASEHOLD IMPROVEMENTS AND EQUIPMENT	9 Months Ended
	Oct. 02, 2021
Property, Plant and Equipment [Abstract]
LEASEHOLD IMPROVEMENTS AND EQUIPMENT	NOTE 6: LEASEHOLD IMPROVEMENTS AND EQUIPMENT Leasehold improvements and equipment consist of the following: SUMMARY OF LEASEHOLD IMPROVEMENTS AND EQUIPMENT October 2, 2021 January 2,2021 (unaudited) Computer equipment $ 52,215 $ 52,215 Furniture and fixtures 184,207 184,207 Leasehold improvements 59,523 59,523 Machinery and equipment 9,995 9,995 Total cost 305,940 305,940 Accumulated depreciation (298,807 ) (278,066 ) Leasehold improvements and equipment, net $ 7,133 $ 27,874 Depreciation expense amounted to $ 5,071 13,541 20,741 36,538

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Oct. 02, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7: RELATED PARTY TRANSACTIONS In the normal course of business, the Company made purchases from related parties for merchandise and shared services which amounted to $ 58,459 106,260 231,227 220,267 In addition, a related party performs certain management services for the Company pursuant to a management services agreement. For these services, the Company was to pay a monthly management fee equal to 1% 0.75% Management fees amounted to $ 113,308 77,159 The Company entered into a new revocable monthly sub-lease agreement for office space from a related party on January 1, 2021. The Company will pay 50% 247,500 147,144 The Company entered into a new sub-lease agreement for warehouse space from a related party on April 1, 2021. The Company will pay 33.3% September 30, 2023 121,888 249,237 191,104 As of October 2, 2021 and January 2, 2021, there was $ 1,219,038 599,811 See Note 10 for short-term debt from affiliated entities under common control and from stockholders.

ADVANCE PAYABLE

ADVANCE PAYABLE	9 Months Ended
	Oct. 02, 2021
Payables and Accruals [Abstract]
ADVANCE PAYABLE	NOTE 8: ADVANCE PAYABLE From time to time, we have been party to cash advance agreements with financial institutions whereby such institutions purchased receivables or advanced cash for us to purchase inventory. Those include the following transactions: On February 1, 2021, the Company entered into a new cash advance agreement with a financial institution and was advanced cash totaling $ 360,000 381,600 The cash advance bears interest at a rate of 7% per annum for the first 121 days and 12% per annum thereafter until the advance is fully repaid. On March 10, 2021, the Company entered into a new cash advance agreement with a financial institution and was advanced cash totaling $ 100,000 311,953 411,953 417,954 The cash advance bears interest at a rate of 7% per annum for the first 121 days and 12.50% per annum thereafter until the advance is fully repaid. On March 10, 2021, the Company also entered into a new cash advance agreement with a financial institution. Pursuant to the agreement, the financial institution purchased $ 1,137,666 1,062,666 437,666 The Company will deliver 12.5% of the future collections of receivables to the financial institution until $ 1,137,666 6% On May 7, 2021, the Company also entered into a new cash advance agreement with a financial institution. Pursuant to the agreement, the financial institution purchased $ 461,316 446,316 196,316 461,316 The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12% per annum thereafter until the advance is fully repaid. On June 4, 2021, the Company entered into a new cash advance agreement with a financial institution and was advanced cash totaling $ 125,000 355,598 480,598 488,098 The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12.50% per annum thereafter until the advance is fully repaid. On June 4, 2021, the Company also entered into a new cash advance agreement with a financial institution. Pursuant to the agreement, the financial institution purchased $ 1,196,055 1,124,055 524,055 The Company will deliver 12.5% of the future collections of receivables to the financial institution until $ 1,196,055 6% On July 9, 2021, the Company entered into a new cash advance agreement with a financial institution. Pursuant to the agreement, the financial institution purchased $ 495,902 488,402 125,000 363,402 495,902 The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12.5% per annum thereafter until the advance is fully repaid. On August 10, 2021, the Company entered into a new cash advance agreement with a financial institution and was advanced cash totaling $ 185,000 390,169 575,169 586,269 The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12.50% per annum thereafter until the advance is fully repaid. On August 10, 2021, the Company also entered into a new cash advance agreement with a financial institution. Pursuant to the agreement, the financial institution purchased $ 1,182,318 1,136,718 756,718 The Company will deliver 12.5% of the future collections of receivables to the financial institution until $ 1,182,318 6% As of October 2, 2021 and January 2, 2021, the cash advance outstanding, including interest, amounted to $ 1,196,742 829,030 121,411 18,626 18,574 23,925

LOAN PAYABLE

LOAN PAYABLE	9 Months Ended
	Oct. 02, 2021
Debt Disclosure [Abstract]
LOAN PAYABLE	NOTE 9: LOAN PAYABLE As a response to the COVID-19 pandemic, Congress passed the CARES Act to aid businesses through the current economic conditions. The CARES Act provided businesses with loans from the Small Business Administration (“SBA”) based on a calculation provided by the SBA. In 2020, the Company received $ 442,352 in funding from these loans. The CARES Act provides a provision allowing all or a portion of the loan to be forgiven by the SBA based on certain criteria. Any unforgiven portion will be repaid over a two-year period with a ten-month deferral on payments yielding 1% interest. The Company applied for forgiveness of the loan and on August 2, 2021, notification and confirmation was received that our loan including related accrued interest had been forgiven in its entirety by the SBA.

SHORT-TERM DEBT

SHORT-TERM DEBT	9 Months Ended
	Oct. 02, 2021
Debt Disclosure [Abstract]
SHORT-TERM DEBT	NOTE 10: SHORT-TERM DEBT In April and June 2021, the Company entered into various short-term, unsecured promissory notes with an affiliated entity under common control in the amount of $ 400,000 December 31, 2021 400,000 On June 28, 2021, the Company entered into four unsecured convertible promissory notes with stockholders in the aggregate amount of $ 100,000 Each of the convertible notes were payable on January 15, 2022 and were automatically convertible into shares of the Company’s common stock at a conversion price equal to the per share price of the next equity funding completed by the Company in an amount of at least $2,000,000 and required the repayment of 110% of such convertible note amount upon a sale of the Company (including a change of 50% or more of the voting shares). On August 13, 2021, the Company entered into two unsecured convertible promissory notes with stockholders in the aggregate amount of $ 200,000 Each of the convertible notes were payable on January 15, 2022 and were automatically convertible into shares of the Company’s common stock at a conversion price equal to the per share price of the next equity funding completed by the Company in an amount of at least $2,000,000 and requires the repayment of 110% of such convertible note amount upon a sale of the Company (including a change of 50% or more of the voting shares). In September 2021, the Company borrowed $ 600,000 January 15, 2022 110 50

LINE OF CREDIT

LINE OF CREDIT	9 Months Ended
	Oct. 02, 2021
Line Of Credit
LINE OF CREDIT	NOTE 11: LINE OF CREDIT In September 2017, the Company entered into a loan and security agreement with a lender for an initial term of two years 3,200,000 10,000 The advances are limited to the lower of (i) 70% of the Company’s inventory cost at the time of request, or (ii) 75% of net orderly liquidation value, when applied to eligible inventory. The advances bear interest at a rate of 1.42% November 20, 2021 3.2 3,200,000 24,498 As of October 2, 2021 and January 2, 2021, outstanding advances amounted to $ 3,200,000 2,032,118 326,656 231,359 136,317 76,836 As of October 2, 2021 and January 2, 2021, deferred financing costs, net of accumulated amortization, totaled $ 0 33,450 70,803 32,723 41,426 11,768

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Oct. 02, 2021
Debt Disclosure [Abstract]
LONG-TERM DEBT	NOTE 12: LONG-TERM DEBT In 2019 and 2020, the Company entered into unsecured convertible promissory notes with stockholders in the amount of $ 3,400,000 In January, February, and March 2021, the Company entered into various unsecured convertible promissory notes with stockholders in the aggregate amount of $ 2,000,000 . Each of the convertible notes were payable on January 15, 2022 and were automatically convertible into shares of the Company’s common stock at a conversion price equal to the per share price of the next equity funding completed by the Company in an amount of at least $2,000,000 and required the repayment of 110% of such convertible note amount upon a sale of the Company (including a change of 50% or more of the voting shares). 2,000,000 were converted to equity.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Oct. 02, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 13: STOCKHOLDERS’ EQUITY On May 10, 2021, the Company filed an amended and restated Certificate of Incorporation which authorized 75,000,000 0.001 25,000,000 0.001 671 On May 9, 2021, the Board of Directors and majority stockholders adopted an Equity Incentive Plan which provides an opportunity for any employee, officer, director or consultant of the Company to receive incentive stock options, nonqualified stock options, restricted stock, stock awards, shares in performance of services or any combination of the foregoing. On May 11, 2021, the Company converted stockholder notes in the amount of $ 2,000,000 339,526 On May 11, 2021, the Company entered into an investment agreement with related parties. Pursuant to the investment agreement, the related parties purchased 46,970 275,000 Also on May 11, 2021, the Company entered into an investment agreement with an investment firm owned by a related party. Pursuant to the investment agreement, the firm purchased 38,247 225,000 The Investment Agreement provided preemptive rights for converting note holders, for so long as they hold not less than 5% of the Company’s outstanding common stock, to acquire additional shares of common stock to maintain their then current percentage ownership in the Company, on the same terms offered to any other party which triggered such preemptive rights, subject to certain exceptions, and drag-along rights (providing for rights to be dragged along in any transaction relating to the sale of a majority of the Company’s outstanding shares or assets, or certain similar transactions, on the same terms, and subject to the same conditions, as other sellers). The agreement also provided anti-dilution rights such that if the Company, after the date of the closing of the transactions contemplated by the Conversion Agreement, issued shares of common stock, or common stock equivalents (options, warrants or convertible securities), if the price per share is less than the conversion price of the converted notes, then we are required to issue additional shares of common stock equal to the difference between the number of shares issued to each purchaser in such anti-dilutive transaction and the aggregate amount of each converted note, divided by such lower dilutive price. On May 12, 2021, the Company and each then stockholder of the Company, other than one minority stockholder holding 147,620 2.7 10 On September 30, 2021, the Board of Directors and majority stockholders of the Company amended and restated its 2021 Equity Incentive Plan (as amended and restated, the “2021 Plan”). The 2021 Plan provides for the grant of incentive stock options, or ISOs, within the meaning of Section 422 of the Internal Revenue Code, to our employees, and for the grant of nonstatutory stock options, or NSOs, stock appreciation rights, restricted stock awards, restricted stock unit awards (RSU awards), performance awards and other forms of awards to our employees, directors and consultants and any of our affiliates’ employees and consultants. A total of 2,600,000 On November 10, 2021, prior to the pricing of the IPO, the Company granted (a) options to purchase an aggregate of 480,000 8.50 254,000 10,000 Such options and restricted stock units vest (i) 1/3 after six months from the date of the closing of the offering of the shares described herein; (ii) 1/3 eighteen months from the date of the closing of the offering; and (iii) 1/3 thirty months from the date of the closing of the offering. 5

RISK CONCENTRATION AND UNCERTAI

RISK CONCENTRATION AND UNCERTAINTIES	9 Months Ended
	Oct. 02, 2021
Risks and Uncertainties [Abstract]
RISK CONCENTRATION AND UNCERTAINTIES	NOTE 14: RISK CONCENTRATION AND UNCERTAINTIES The Company uses various vendors for purchases of inventory. For the 13 weeks ended October 2, 2021, three vendors accounted for approximately 53 % of inventory purchases. For the 13 weeks ended September 26, 2020, three vendors accounted for approximately 65 % of inventory purchases. For the 39 weeks ended October 2, 2021, three vendors accounted for approximately 54 % of inventory purchases. For the 39 weeks ended September 26, 2020, four vendors accounted for approximately 65 % of inventory purchases. As of October 2, 2021 and January 2, 2021, the amounts due to these vendors totaled $ 176,078 and $ 176,057 , respectively. Concentrations of credit risk with respect to accounts receivable are limited due to the large number of customers comprising the Company’s customer base. In addition, the Company reviews receivables and recognizes bad debt on a monthly basis for accounts that are deemed uncollectible. In March 2020, the World Health Organization declared the outbreak of a novel coronavirus as a pandemic, which continues to spread throughout the world affecting the United States and global economies. The potential impact and the duration of the COVID-19 pandemic is difficult to assess or predict. The COVID-19 pandemic has interrupted the global supply chain which has impacted purchases and timing of inventory. As the COVID-19 situation is unprecedented and ever evolving, future events and effects related to the pandemic cannot be determined with precision, and actual results could significantly differ from estimates or forecasts. The extent and duration of the impact of the COVID-19 pandemic on the Company’s business is highly uncertain and difficult to predict.

REVENUE, NET DISCLOSURES

REVENUE, NET DISCLOSURES	9 Months Ended
	Oct. 02, 2021
Revenue from Contract with Customer [Abstract]
REVENUE, NET DISCLOSURES	NOTE 15: REVENUE, NET DISCLOSURES The Company’s revenue, net is disaggregated based on the following categories: SCHEDULE OF DISAGGREGATION OF REVENUES, NET October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 For the 13 weeks ended For the 39 weeks ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Subscription boxes $ 4,745,933 4,016,696 $ 14,163,217 $ 9,712,382 Amazon sales 568,947 485,599 1,893,814 1,064,678 Online website sales 259,219 132,234 505,548 298,950 Total revenue $ 5,574,099 $ 4,634,529 $ 16,562,579 $ 11,076,010

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Oct. 02, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 16: SUBSEQUENT EVENTS In October and November 2021, the Company borrowed $ 1,900,000 from a stockholder. The notes are unsecured, noninterest-bearing and the principal is fully due and payable on January 15, 2022 or earlier, at the rate of 110% of such note amount, upon a sale of the Company (including a change of 50% or more of the voting shares). On October 22, 2021, the Company entered into a new cash advance agreement with a financial institution. Pursuant to the agreement, the financial institution purchased $ 863,847 857,847 807,847 The Company will deliver 12.5% of the future collections of receivables to the financial institution until $ 863,847 6 On October 27, 2021, the Company entered into a new cash advance agreement with a financial institution and was advanced cash totaling $ 300,000 381,124 681,124 699,124 The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12.50% per annum thereafter until the advance is fully repaid. On November 2, 2021, the Company entered into a new cash advance agreement with a financial institution. Pursuant to the agreement, the financial institution purchased $ 923,682 899,682 699,682 The Company will deliver 12.5% of the future collections of receivables to the financial institution until $ 923,682 6 In November 2021, the Company completed an initial public offering (the “IPO”), in which the Company issued and sold 2,117,647 8.50 16.1

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Oct. 02, 2021
Accounting Policies [Abstract]
Basis of presentation	A.) Basis of presentation The unaudited condensed interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) and the requirements of the U.S. Securities and Exchange Commission (the “SEC”). As permitted under those rules, certain footnotes or other financial information that are normally required by GAAP can be condensed or omitted. These financial statements have been prepared on the same basis as our annual financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for the fair statement of our financial information.
Fiscal year	B.) Fiscal year 2020 2019
Use of estimates	C.) Use of estimates
Emerging growth company	D.) Emerging growth company
Recently adopted accounting pronouncements	E.) Recently adopted accounting pronouncements Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes
Accounting standards issued but not yet adopted	F.) Accounting standards issued but not yet adopted Leases (Topic 842)
Concentration of credit risk	G.) Concentration of credit risk
Net loss per share attributable to common stockholders	H.) Net loss per share attributable to common stockholders Earnings Per Share
Revenue recognition	I.) Revenue recognition Revenue for subscription box sales is recognized when control of the promised goods is transferred and accepted by the subscriber. Subscribers have a maximum of 10 days from the date the product is delivered to return any items in the delivery. Control is transferred either when a subscriber checks out or automatically ten days after the goods are delivered, whichever occurs first. Upon checkout or the 10-day period, the amount of the order not returned is recognized as revenue. Payment is due upon checkout or the end of the 10-day period after the goods are delivered, whichever occurs first. Starting on August 24, 2021, we began charging new subscribers an upfront styling fee before the box is shipped that is credited toward items purchased. The styling fees are included in deferred revenue until the time of client checkout or when the option to purchase the item expires. Revenue from online website sales, which includes sales from our and Amazon online websites, are recognized when control of the promised goods are transferred to the Company’s customers, in an amount that depicts the consideration the Company expects to be entitled to in exchange for those goods. Control is transferred at the time of shipment. Upon shipment, the total amount of the order is recognized as revenue. Payment for online website sales are due upon time of order. The provision for anticipated sales returns consists of both contractual return rights and discretionary authorized returns. Estimates of discretionary authorized returns for sales other than subscription sales, discounts and claims are based on (1) historical rates, (2) specific identification of outstanding returns not yet received from customers and outstanding discounts and claims and (3) estimated returns, discounts and claims expected, but not yet finalized with customers. Actual returns, discounts and claims in any future period are inherently uncertain and thus may differ from estimates recorded. If actual or expected future returns, discounts or claims were significantly greater or lower than reserves established, a reduction or increase to net revenue would be recorded in the period in which such determination was made. Shipping and handling costs associated with outbound freight fulfillment before control over a product has transferred to a customer are accounted for as a shipping and handling cost in the statement of operations. Taxes assessed by governmental authorities that are both imposed on and concurrent with a specific revenue producing transaction and are collected by the Company from a customer are excluded from revenue and cost of goods sold in the statement of operations.
Restricted cash	J.) Restricted cash
Inventory	K.) Inventory
Leasehold improvements and equipment	L.) Leasehold improvements and equipment
Intangible assets	M.) Intangible assets
Impairment of long-lived assets	N.) Impairment of long-lived assets
Deferred financing costs	O.) Deferred financing costs
Income taxes	P.) Income taxes The Company applies GAAP for uncertainty in income taxes. If the Company considers that a tax position is more likely than not of being sustained upon audit, based solely on the technical merits of the position, it recognizes the tax benefit. The Company measures the tax benefit by determining the amount that is greater than 50% likely of being realized upon settlement, presuming the tax position is examined by the appropriate taxing authority that has full knowledge of relevant information. The Company has no The Company recognizes interest and penalties associated with tax matters, if any, as part of operating expenses and includes accrued interest and penalties with accrued expenses in the balance sheet. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was signed into law in response to the COVID-19 pandemic. The CARES Act provides numerous tax provisions and stimulus measures, including temporary changes regarding the prior and future utilization of net operating losses, temporary changes to the prior and future limitations on interest deductions, and technical corrections from prior tax legislation for tax depreciation of certain qualified improvement property. The Company is currently evaluating the provisions on the CARES Act related to income taxes but at present, does not expect these provisions to have a material impact on its financial statements due to the valuation allowance.
Advertising costs	Q.) Advertising costs 1,014,495 798,562 2,514,767 1,897,297
Bad debt expense	R.) Bad debt expense
Segment Information	S.) Segment Information

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Oct. 02, 2021
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORIES	Inventory consists of the following: SCHEDULE OF INVENTORIES October 2, 2021 January 2,2021 (unaudited) Finished goods $ 7,860,196 $ 7,034,470 Goods in transit 743,808 445,602 Total $ 8,604,004 $ 7,480,072

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Oct. 02, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
SUMMARY OF INTANGIBLE ASSETS	Intangible assets consist of the following: SUMMARY OF INTANGIBLE ASSETS October 2, 2021 January 2,2021 (unaudited) Website development $ 267,303 $ 267,303 Less accumulated amortization (267,303 ) (266,689 ) Intangible assets, net $ - $ 614

LEASEHOLD IMPROVEMENTS AND EQ_2

LEASEHOLD IMPROVEMENTS AND EQUIPMENT (Tables)	9 Months Ended
	Oct. 02, 2021
Property, Plant and Equipment [Abstract]
SUMMARY OF LEASEHOLD IMPROVEMENTS AND EQUIPMENT	Leasehold improvements and equipment consist of the following: SUMMARY OF LEASEHOLD IMPROVEMENTS AND EQUIPMENT October 2, 2021 January 2,2021 (unaudited) Computer equipment $ 52,215 $ 52,215 Furniture and fixtures 184,207 184,207 Leasehold improvements 59,523 59,523 Machinery and equipment 9,995 9,995 Total cost 305,940 305,940 Accumulated depreciation (298,807 ) (278,066 ) Leasehold improvements and equipment, net $ 7,133 $ 27,874

REVENUE, NET DISCLOSURES (Table

REVENUE, NET DISCLOSURES (Tables)	9 Months Ended
	Oct. 02, 2021
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATION OF REVENUES, NET	The Company’s revenue, net is disaggregated based on the following categories: SCHEDULE OF DISAGGREGATION OF REVENUES, NET October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 For the 13 weeks ended For the 39 weeks ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Subscription boxes $ 4,745,933 4,016,696 $ 14,163,217 $ 9,712,382 Amazon sales 568,947 485,599 1,893,814 1,064,678 Online website sales 259,219 132,234 505,548 298,950 Total revenue $ 5,574,099 $ 4,634,529 $ 16,562,579 $ 11,076,010

NATURE OF BUSINESS (Details Nar

NATURE OF BUSINESS (Details Narrative) - IPO [Member] $ / shares in Units, $ in Millions	1 Months Ended
	Nov. 30, 2021USD ($)$ / sharesshares
Subsidiary, Sale of Stock [Line Items]
Number of shares issued | shares	2,117,647
Sale of stock, price per share | $ / shares	$ 8.50
Proceeds from issuance initial public offering | $	$ 16.1

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020	Jan. 02, 2021
Unrecognized tax benefits	$ 0		$ 0		$ 0
General and Administrative Expense [Member]
Advertising and promotion expenses	$ 1,014,495	$ 798,562	$ 2,514,767	$ 1,897,297

LIQUIDITY (Details Narrative)

LIQUIDITY (Details Narrative) - USD ($)	1 Months Ended
	Nov. 30, 2021	Oct. 02, 2021	Jan. 02, 2021
Subsidiary, Sale of Stock [Line Items]
Accumulated deficit		$ 32,061,695	$ 27,971,637
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued	2,117,647
Sale of stock, price per share	$ 8.50
Proceeds from issuance initial public offering	$ 16,100,000

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Oct. 02, 2021	Jan. 02, 2021
Inventory Disclosure [Abstract]
Finished goods	$ 7,860,196	$ 7,034,470
Goods in transit	743,808	445,602
Total	$ 8,604,004	$ 7,480,072

SUMMARY OF INTANGIBLE ASSETS (D

SUMMARY OF INTANGIBLE ASSETS (Details) - USD ($)	Oct. 02, 2021	Jan. 02, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Website development	$ 267,303	$ 267,303
Less accumulated amortization	(267,303)	(266,689)
Intangible assets, net		$ 614

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 154	$ 230	$ 614	$ 21,524

SUMMARY OF LEASEHOLD IMPROVEMEN

SUMMARY OF LEASEHOLD IMPROVEMENTS AND EQUIPMENT (Details) - USD ($)	Oct. 02, 2021	Jan. 02, 2021
Property, Plant and Equipment [Line Items]
Total cost	$ 305,940	$ 305,940
Accumulated depreciation	(298,807)	(278,066)
Leasehold improvements and equipment, net	7,133	27,874
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total cost	52,215	52,215
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total cost	184,207	184,207
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total cost	59,523	59,523
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total cost	$ 9,995	$ 9,995

LEASEHOLD IMPROVEMENTS AND EQ_3

LEASEHOLD IMPROVEMENTS AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 5,071	$ 13,541	$ 20,741	$ 36,538

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Apr. 02, 2021	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020	Dec. 28, 2020	Dec. 28, 2019	Jan. 01, 2022	Apr. 01, 2021	Jan. 02, 2021
Related Party Transaction [Line Items]
Purchases from related parties		$ 58,459	$ 106,260	$ 231,227	$ 220,267
Management fee percent							1.00%
Management fee				113,308	77,159
Rental expense percentage	33.30%									50.00%
Lease expiration date	Sep. 30, 2023
Nina Footwear [Member]
Related Party Transaction [Line Items]
Reminder lease payments on 2021								$ 121,888
Lease payments on 2022									$ 249,237
Lease payments on 2023									$ 191,104
Due to related parties		$ 1,219,038		1,219,038						$ 599,811
General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Rent expense				$ 247,500	$ 147,144
Amended 2020 [Member]
Related Party Transaction [Line Items]
Management fee percent						0.75%

ADVANCE PAYABLE (Details Narrat

ADVANCE PAYABLE (Details Narrative) - USD ($)	Aug. 10, 2021	Jul. 09, 2021	Jun. 04, 2021	May 07, 2021	Mar. 10, 2021	Feb. 01, 2021	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020	Jan. 02, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Cash advance outstanding							$ 1,196,742		$ 1,196,742		$ 829,030
Interest expense debt							$ 18,574	$ 23,925	$ 121,411	$ 18,626
Cash Advance Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Advances to purchase of inventory	$ 185,000	$ 125,000	$ 125,000		$ 100,000	$ 360,000
Advance loans payable to financial institution	$ 575,169		$ 480,598	$ 461,316	$ 411,953	$ 381,600
Interest rate on loans taken from financial institution, description	The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12.50% per annum thereafter until the advance is fully repaid.	The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12.5% per annum thereafter until the advance is fully repaid.	The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12.50% per annum thereafter until the advance is fully repaid.	The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12% per annum thereafter until the advance is fully repaid.	The cash advance bears interest at a rate of 7% per annum for the first 121 days and 12.50% per annum thereafter until the advance is fully repaid.	The cash advance bears interest at a rate of 7% per annum for the first 121 days and 12% per annum thereafter until the advance is fully repaid.
Previous debt amount	$ 390,169	$ 363,402	$ 355,598	$ 196,316	$ 311,953
Deposit of future receivables with financial institution	$ 586,269		$ 488,098		$ 417,954
Receivables sold to financial institution		495,902		461,316
Proceeds from sale of receivables		488,402		$ 446,316
Cash advance outstanding		$ 495,902
Cash Advance Agreement Two [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest rate on loans taken from financial institution, description	The Company will deliver 12.5% of the future collections of receivables to the financial institution until $1,182,318 has been paid. In the event no event of default has occurred under the agreement and the Company remains in compliance with its terms, the financial institution will provide a 6% discount on the receivables purchased.		The Company will deliver 12.5% of the future collections of receivables to the financial institution until $1,196,055 has been paid. In the event no event of default has occurred under the agreement and the Company remains in compliance with its terms, the financial institution will provide a 6% discount on the receivables purchased.		The Company will deliver 12.5% of the future collections of receivables to the financial institution until $1,137,666 has been paid. In the event no event of default has occurred under the agreement and the Company remains in compliance with its terms, the financial institution will provide a 6% discount on the receivables purchased.
Previous debt amount	$ 756,718		$ 524,055		$ 437,666
Receivables sold to financial institution	1,182,318		1,196,055		1,137,666
Proceeds from sale of receivables	$ 1,136,718		$ 1,124,055		$ 1,062,666
Purchase receivables discount percentage	6.00%		6.00%		6.00%

LOAN PAYABLE (Details Narrative

LOAN PAYABLE (Details Narrative) - Small Business Administration (SBA) CARES Act [Member]	12 Months Ended
	Dec. 28, 2020USD ($)
Financing Receivable, Credit Quality Indicator [Line Items]
Proceeds from loans	$ 442,352
Loan payable, description	Any unforgiven portion will be repaid over a two-year period with a ten-month deferral on payments yielding 1% interest. The Company applied for forgiveness of the loan and on August 2, 2021, notification and confirmation was received that our loan including related accrued interest had been forgiven in its entirety by the SBA.

SHORT-TERM DEBT (Details Narrat

SHORT-TERM DEBT (Details Narrative) - USD ($)	Nov. 16, 2021	Aug. 13, 2021	Jun. 28, 2021	Nov. 30, 2021	Oct. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Apr. 30, 2021
Shareholder [Member] | Four Unsecured Convertible Promissory Notes [Member]
Short-term Debt [Line Items]
Description of debt instrument			Each of the convertible notes were payable on January 15, 2022 and were automatically convertible into shares of the Company’s common stock at a conversion price equal to the per share price of the next equity funding completed by the Company in an amount of at least $2,000,000 and required the repayment of 110% of such convertible note amount upon a sale of the Company (including a change of 50% or more of the voting shares).
Shareholder [Member] | Two Unsecured Convertible Promissory Notes [Member]
Short-term Debt [Line Items]
Description of debt instrument		Each of the convertible notes were payable on January 15, 2022 and were automatically convertible into shares of the Company’s common stock at a conversion price equal to the per share price of the next equity funding completed by the Company in an amount of at least $2,000,000 and requires the repayment of 110% of such convertible note amount upon a sale of the Company (including a change of 50% or more of the voting shares).
Four Unsecured Convertible Promissory Notes [Member] | Shareholder [Member]
Short-term Debt [Line Items]
Debt face, amount			$ 100,000
Two Unsecured Convertible Promissory Notes [Member] | Shareholder [Member]
Short-term Debt [Line Items]
Debt face, amount		$ 200,000
Subsequent Event [Member]
Short-term Debt [Line Items]
Debt face, amount				$ 1,900,000	$ 1,900,000
Description of debt instrument				The notes are unsecured, noninterest-bearing and the principal is fully due and payable on January 15, 2022 or earlier, at the rate of 110% of such note amount, upon a sale of the Company (including a change of 50% or more of the voting shares).	The notes are unsecured, noninterest-bearing and the principal is fully due and payable on January 15, 2022 or earlier, at the rate of 110% of such note amount, upon a sale of the Company (including a change of 50% or more of the voting shares).
Affiliated Entity [Member]
Short-term Debt [Line Items]
Debt face, amount							$ 400,000	$ 400,000
Due date of notes payable							Dec. 31, 2021	Dec. 31, 2021
Affiliated Entity [Member] | Subsequent Event [Member]
Short-term Debt [Line Items]
Payment of loan outstanding	$ 400,000
Shareholder [Member]
Short-term Debt [Line Items]
Due date of notes payable						Jan. 15, 2022
Due to stockholder						$ 600,000
Debt instrument redemption price percentage						110.00%
Equity investment ownership percentage						50.00%

LINE OF CREDIT (Details Narrati

LINE OF CREDIT (Details Narrative) - USD ($)	Oct. 02, 2021	Jan. 02, 2021	Sep. 30, 2017	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020	Nov. 15, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest expense debt				$ 18,574	$ 23,925	$ 121,411	$ 18,626
Loan and Security Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument term			2 years
Maximum borrowing capacity			$ 3,200,000
Debt instrument periodic payment			$ 10,000
Termination loans description			The advances are limited to the lower of (i) 70% of the Company’s inventory cost at the time of request, or (ii) 75% of net orderly liquidation value, when applied to eligible inventory. The advances bear interest at a rate of 1.42% per month and mature on November 20, 2021. The loan and security agreement is personally guaranteed by two stockholders of the Company. The Loan Agreement includes an early termination fee equal to 3% of the maximum amount available (currently $3.2 million), provided that such fee is waived if the Company sells equity in order to repay amounts owed under the Loan Agreement. The Loan Agreement includes customary covenants and also includes that an event of default if certain shareholders cease being the direct or indirect beneficial owner of more than 50% of the voting stock, or if any other person or entity shall become the direct or indirect owner of over 45% of the voting stock or if certain employees cease to be employed by the Company.
Interest rate			1.42%
Maturity date			Nov. 20, 2021
Termination loans			$ 3,200,000
Outstanding amount	$ 3,200,000	$ 2,032,118
Interest expense debt				136,317	76,836	326,656	231,359
Deferred financing costs	$ 0	$ 33,450		0		0
Amortization cost				$ 41,426	$ 11,768	$ 70,803	$ 32,723
Loan and Security Agreement [Member] | Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Termination loans								$ 3,200,000
Termination fee								$ 24,498

LONG-TERM DEBT (Details Narrati

LONG-TERM DEBT (Details Narrative) - USD ($)	May 11, 2021	May 31, 2021	Oct. 02, 2021	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Debt conversion amount	$ 2,000,000
Unsecured Convertible Promissory Notes [Member]
Short-term Debt [Line Items]
Debt instrument face amount				$ 2,000,000	$ 3,400,000	$ 3,400,000
Description of debt instrument			Each of the convertible notes were payable on January 15, 2022 and were automatically convertible into shares of the Company’s common stock at a conversion price equal to the per share price of the next equity funding completed by the Company in an amount of at least $2,000,000 and required the repayment of 110% of such convertible note amount upon a sale of the Company (including a change of 50% or more of the voting shares).
Debt conversion amount		$ 2,000,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Nov. 10, 2021	May 12, 2021	May 11, 2021	May 10, 2021	Nov. 30, 2021	Jul. 03, 2021	Oct. 02, 2021	Sep. 30, 2021	Jan. 02, 2021
Subsidiary, Sale of Stock [Line Items]
Shares authorized				75,000,000			75,000,000		75,000,000
Common stock, par value				$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized				25,000,000			25,000,000		25,000,000
Preferred stock, par value				$ 0.001			$ 0.001		$ 0.001
Stock split shares				671
Debt conversion amount			$ 2,000,000
Shares converted			339,526
Value of stock issued						$ 500,000
IPO [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Number of stock issued					2,117,647
Issuance of share.	480,000
Issuance of exercise price per share	$ 8.50
Vesting description	Such options and restricted stock units vest (i) 1/3 after six months from the date of the closing of the offering of the shares described herein; (ii) 1/3 eighteen months from the date of the closing of the offering; and (iii) 1/3 thirty months from the date of the closing of the offering.
Option term	5 years
IPO [Member] | Subsequent Event [Member] | Executive Officer [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of share	254,000
IPO [Member] | Subsequent Event [Member] | Board of Directors [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of share	10,000
2021 Equity Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Common shares reserved								2,600,000
One Minority Stockholder's [Member]
Subsidiary, Sale of Stock [Line Items]
Investment owned balance shares		147,620
Holding percentage		2.70%
Noncontrolling interest decrease from deconsolidation		$ 10
Investment Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of stock issued			46,970
Value of stock issued			$ 275,000
Investment Agreement [Member] | Investment Firm [Member]
Subsidiary, Sale of Stock [Line Items]
Number of stock issued			38,247
Value of stock issued			$ 225,000

RISK CONCENTRATION AND UNCERT_2

RISK CONCENTRATION AND UNCERTAINTIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020	Jan. 02, 2021
Concentration Risk [Line Items]
Accounts payable current	$ 2,837,075		$ 2,837,075		$ 2,960,687
Inventory Purchases [Member] | Supplier Concentration Risk [Member] | Three Vendor [Member]
Concentration Risk [Line Items]
Concentration risk percentage	53.00%	65.00%	54.00%
Inventory Purchases [Member] | Supplier Concentration Risk [Member] | Four Vendor [Member]
Concentration Risk [Line Items]
Concentration risk percentage				65.00%
Accounts payable current	$ 176,078		$ 176,078		$ 176,057

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUES, NET (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Disaggregation of Revenue [Line Items]
Total revenue	$ 5,574,099	$ 4,634,529	$ 16,562,579	$ 11,076,010
Subscription Boxes [Member]
Disaggregation of Revenue [Line Items]
Total revenue	4,745,933	4,016,696	14,163,217	9,712,382
Amazon Sales [Member]
Disaggregation of Revenue [Line Items]
Total revenue	568,947	485,599	1,893,814	1,064,678
Online Website Sales [Member]
Disaggregation of Revenue [Line Items]
Total revenue	$ 259,219	$ 132,234	$ 505,548	$ 298,950

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Nov. 02, 2021	Oct. 27, 2021	Oct. 22, 2021	Aug. 10, 2021	Jul. 09, 2021	Jun. 04, 2021	May 07, 2021	Mar. 10, 2021	Feb. 01, 2021	Nov. 30, 2021	Oct. 31, 2021	Oct. 22, 2021	Oct. 02, 2021	Sep. 26, 2020
Subsequent Event [Line Items]
Proceeds from issuance of common stock													$ 500,000
Cash Advance Agreement [Member]
Subsequent Event [Line Items]
Receivables sold to financial institution					$ 495,902		$ 461,316
Proceeds from sale of receivables					488,402		446,316
Previous debt amount				$ 390,169	$ 363,402	$ 355,598	$ 196,316	$ 311,953
Debt description				The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12.50% per annum thereafter until the advance is fully repaid.	The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12.5% per annum thereafter until the advance is fully repaid.	The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12.50% per annum thereafter until the advance is fully repaid.	The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12% per annum thereafter until the advance is fully repaid.	The cash advance bears interest at a rate of 7% per annum for the first 121 days and 12.50% per annum thereafter until the advance is fully repaid.	The cash advance bears interest at a rate of 7% per annum for the first 121 days and 12% per annum thereafter until the advance is fully repaid.
Purchase of inventory advances				$ 185,000	$ 125,000	$ 125,000		$ 100,000	$ 360,000
Repayments of short term debt				575,169		480,598	$ 461,316	411,953	$ 381,600
Deposit of future receivables with financial institution				$ 586,269		$ 488,098		$ 417,954
Subsequent Event [Member]
Subsequent Event [Line Items]
Debt instrument face amount										$ 1,900,000	$ 1,900,000
Description of debt instrument										The notes are unsecured, noninterest-bearing and the principal is fully due and payable on January 15, 2022 or earlier, at the rate of 110% of such note amount, upon a sale of the Company (including a change of 50% or more of the voting shares).	The notes are unsecured, noninterest-bearing and the principal is fully due and payable on January 15, 2022 or earlier, at the rate of 110% of such note amount, upon a sale of the Company (including a change of 50% or more of the voting shares).
Subsequent Event [Member] | IPO [Member]
Subsequent Event [Line Items]
Shares issued and sold										2,117,647
Common stock per share										$ 8.50
Proceeds from issuance of common stock										$ 16,100,000
Subsequent Event [Member] | Cash Advance Agreement [Member]
Subsequent Event [Line Items]
Receivables sold to financial institution	$ 923,682		$ 863,847
Proceeds from sale of receivables	899,682		857,847
Previous debt amount	$ 699,682	$ 381,124	$ 807,847									$ 807,847
Debt description		The cash advance bears interest at a rate of 7.5% per annum for the first 121 days and 12.50% per annum thereafter until the advance is fully repaid.
Purchase receivables discount percentage	6.00%		6.00%									6.00%
Purchase of inventory advances		$ 300,000
Repayments of short term debt		681,124
Deposit of future receivables with financial institution		$ 699,124
Subsequent Event [Member] | Previous Cash Advance Agreement [Member]
Subsequent Event [Line Items]
Debt description	The Company will deliver 12.5% of the future collections of receivables to the financial institution until $923,682 has been paid. In the event no event of default has occurred under the agreement and the Company remains in compliance with its terms, the financial institution will provide a 6% discount on the receivables purchased.											The Company will deliver 12.5% of the future collections of receivables to the financial institution until $