Kidpik (PIKM) 10-Q 15 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Oct. 01, 2022	Nov. 15, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Oct. 01, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
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	Yes
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		7,688,194

Condensed Interim Balance Sheet

Condensed Interim Balance Sheets - USD ($)	Oct. 01, 2022	Jan. 01, 2022
Current assets
Cash	$ 216,552	$ 8,415,797
Restricted cash	4,618	4,703
Accounts receivable	229,341	342,274
Inventory	14,293,277	11,618,597
Prepaid expenses and other current assets	1,046,157	1,726,516
Total current assets	15,789,945	22,107,887
Leasehold improvements and equipment, net	69,882	46,968
Operating lease right-of-use assets	1,603,945
Total assets	17,463,772	22,154,855
Current liabilities
Accounts payable	2,057,194	2,560,361
Accounts payable, related party	979,652	913,708
Accrued expenses and other current liabilities	509,418	800,972
Advance payable		932,155
Operating lease liabilities, current	492,443
Short-term debt, related party	2,050,000	2,200,000
Total current liabilities	6,088,707	7,407,196
Operating lease liabilities, net of current portion	1,127,101
Total liabilities	7,215,808	7,407,196
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 1, 2022 and January 1, 2022
Common stock, par value $0.001, 75,000,000 shares authorized, of which 7,688,194 and 7,617,834 shares are issued and outstanding as of October 1, 2022 and January 1, 2022, respectively	7,688	7,618
Additional paid-in capital	49,980,531	48,659,225
Accumulated deficit	(39,740,255)	(33,919,184)
Total stockholders’ equity	10,247,964	14,747,659
Total liabilities and stockholders’ equity	$ 17,463,772	$ 22,154,855

Condensed Interim Balance She_2

Condensed Interim Balance Sheets (Parenthetical) - $ / shares	Oct. 01, 2022	Jan. 01, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	7,688,194	7,617,834
Common stock, shares outstanding	7,688,194	7,617,834

Condensed Interim Statements of

Condensed Interim Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Income Statement [Abstract]
Revenues, net	$ 3,633,467	$ 5,574,099	$ 11,734,132	$ 16,562,579
Cost of goods sold	1,442,258	2,327,335	4,649,552	6,659,012
Gross profit	2,191,209	3,246,764	7,084,580	9,903,567
Operating expenses
Shipping and handling	1,042,186	1,451,065	3,133,411	4,543,341
Payroll and related costs	1,191,515	1,023,241	4,137,495	2,953,993
General and administrative	2,366,283	2,169,283	5,850,066	6,318,183
Depreciation and amortization	7,670	5,226	19,989	21,355
Total operating expenses	4,607,654	4,648,815	13,140,961	13,836,872
Operating loss	(2,416,445)	(1,402,051)	(6,056,381)	(3,933,305)
Other expenses
Interest expense	21,885	229,657	51,485	584,466
Other (income) expense		(442,352)	(286,795)	(429,045)
Total other (income) expenses	21,885	(212,695)	(235,310)	155,421
Loss before provision for income taxes	(2,438,330)	(1,189,356)	(5,821,071)	(4,088,726)
Provision for income taxes				1,332
Net loss	$ (2,438,330)	$ (1,189,356)	$ (5,821,071)	$ (4,090,058)
Net loss per share attributable to common stockholders:
Basic	$ (0.32)	$ (0.22)	$ (0.76)	$ (0.77)
Diluted	$ (0.32)	$ (0.22)	$ (0.76)	$ (0.77)
Weighted average common shares outstanding:
Basic	7,688,194	5,500,187	7,653,790	5,300,308
Diluted	7,688,194	5,500,187	7,653,790	5,300,308

Condensed Interim Statements _2

Condensed Interim Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
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)
Equity-based compensation
Cash used to settle net share equity awards
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
Net loss				(1,402,718)	(1,402,718)
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
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
Beginning balance, value at Jan. 01, 2022	$ 7,618		48,659,225	(33,919,184)	14,747,659
Beginning balance, shares at Jan. 01, 2022	7,617,834
Net loss				(1,810,675)	(1,810,675)
Equity-based compensation			617,164		617,164
Ending balance, value at Apr. 02, 2022	$ 7,618		49,276,389	(35,729,859)	13,554,148
Ending balance, shares at Apr. 02, 2022	7,617,834
Beginning balance, value at Jan. 01, 2022	$ 7,618		48,659,225	(33,919,184)	14,747,659
Beginning balance, shares at Jan. 01, 2022	7,617,834
Net loss					(5,821,071)
Equity-based compensation					1,355,068
Cash used to settle net share equity awards					33,692
Ending balance, value at Oct. 01, 2022	$ 7,688		49,980,531	(39,740,255)	10,247,964
Ending balance, shares at Oct. 01, 2022	7,688,194
Beginning balance, value at Apr. 02, 2022	$ 7,618		49,276,389	(35,729,859)	13,554,148
Beginning balance, shares at Apr. 02, 2022	7,617,834
Net loss				(1,572,066)	(1,572,066)
Issuance of common stock	$ 70		(70)
Issuance of common stock, shares	70,360
Equity-based compensation			433,924		433,924
Cash used to settle net share equity awards			(33,692)		(33,692)
Ending balance, value at Jul. 02, 2022	$ 7,688		49,676,551	(37,301,925)	12,382,314
Ending balance, shares at Jul. 02, 2022	7,688,194
Net loss				(2,438,330)	(2,438,330)
Equity-based compensation			303,980		303,980
Ending balance, value at Oct. 01, 2022	$ 7,688		$ 49,980,531	$ (39,740,255)	$ 10,247,964
Ending balance, shares at Oct. 01, 2022	7,688,194

Condensed Interim Statements _3

Condensed Interim Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Cash flows from operating activities
Net loss	$ (5,821,071)	$ (4,090,058)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	19,989	21,355
Amortization of debt issuance costs		29,377
Forgiveness of loan payable		(442,352)
Equity-based compensation	1,355,068
Bad debt expense	456,388	614,239
Changes in operating assets and liabilities:
Accounts receivable	(343,455)	(666,864)
Inventory	(2,674,680)	(1,123,932)
Prepaid expenses and other current assets	680,359	(292,684)
Operating lease right-of-use assets and liabilities	15,599
Accounts payable	(503,167)	(123,612)
Accounts payable, related parties	65,944	619,227
Accrued expenses and other current liabilities	(291,554)	(182,064)
Net cash used in operating activities	(7,040,580)	(5,637,368)
Cash flows from investing activities
Purchases of leasehold improvements and equipment	(42,903)
Net cash used in investing activities	(42,903)
Cash flows from financing activities
Proceeds from issuance of long-term debt from related party		2,000,000
Proceeds from issuance of common stock		500,000
Cash used to settle net share equity awards	(33,692)
Net proceeds from line of credit		1,138,505
Net proceeds (repayments) from advance payable	(932,155)	367,712
Net proceeds (repayments) from loan payable related party	(150,000)	1,300,000
Net cash (used in) provided by financing activities	(1,115,847)	5,306,217
Net decrease in cash and restricted cash	(8,199,330)	(331,151)
Cash and restricted cash, beginning of period	8,420,500	685,296
Cash and restricted cash, end of period	221,170	354,145
Reconciliation of cash and restricted cash:
Cash	216,552	204,877
Restricted cash	4,618	149,268
Cash and restricted cash, end of period	221,170	354,145
Supplemental disclosure of cash flow data:
Interest paid	21,830	500,905
Taxes paid		1,332
Supplemental disclosure of non-cash data:
Record right-of use asset and operating lease liabilities	1,857,925
Conversion of shareholder debt		$ 2,000,000

NATURE OF BUSINESS

NATURE OF BUSINESS	9 Months Ended
	Oct. 01, 2022
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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Oct. 01, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of accounting The accompanying condensed financial statements are unaudited and include all adjustments (consisting of normal recurring adjustments) that management considers necessary for a fair presentation of its condensed financial position and results of operations for the interim periods presented. The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the entire year. Fiscal year Use of estimates operating lease right-of-use assets and operating lease liabilities , bad debts Emerging growth company Recently adopted accounting pronouncements Leases (Topic 842) Leases Accounting standards issued but not yet adopted Financial Instruments Credit Losses Concentration of credit risk Net loss per common share Earnings Per Share Basic earnings per Diluted earnings per share reflects the impact of stock options and restricted stock units, if any, under the treasury stock method unless their impact is anti-dilutive. 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 10 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 and ending January 6, 2022, we charged new subscribers an up - Revenue from online website sales, which includes sales from our websites 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 is due at the 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 condensed interim statements 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 condensed interim statements of operations. Restricted cash Inventory Leasehold improvements and equipment Impairment of long-lived assets Deferred financing costs Income taxes The Company applies U.S. GAAP accounting 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 unrecognized tax benefits at October 1, 2022 and January 1, 2022. The Company’s federal, state and local income tax returns prior to fiscal years 2017 are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. 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 condensed interim balance sheets. Advertising costs Direct advertising and promotion costs are expensed as incurred. Advertising and promotion expenses totaled $ 969,115 1,014,495 , respectively. 2,271,243 2,514,767 Advertising and promotion expenses are included in general and administrative expenses. Bad debt expense Equity-based compensation Equity-based compensation Segment information

LIQUIDITY

LIQUIDITY	9 Months Ended
	Oct. 01, 2022
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 $ 39,740,255 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. The Company’s ability to continue its operations is dependent upon obtaining new financing for its ongoing operations and on the Company’s plans to reduce the inventory level. To manage operating cash flows in the near term, the Company plans to significantly reduce purchases of new inventory and if available, may enter into cash advance or other financing arrangement. Future financing options available to the Company include equity financings, debt financings or other capital sources, including collaborations with other companies or other strategic transactions to fund existing operations and execute management’s growth strategy. 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 and may cause significant dilution to existing stockholders. Although management continues to pursue these plans, there is no assurance that the Company will be successful in obtaining sufficient funding on terms acceptable to the Company to fund continued operations, if at all, which would have a material adverse effect on its business, financial condition and results of operations, and it could ultimately be forced to discontinue its operations and liquidate. These matters, when considered in the aggregate, raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time, which is defined as within one year after the date that the condensed financial statements are issued. The condensed interim financial statements do not contain any adjustments to reflect the possible future effects on the classification of assets or the amounts and classification of liabilities that

INVENTORY

INVENTORY	9 Months Ended
	Oct. 01, 2022
Inventory Disclosure [Abstract]
INVENTORY	NOTE 4: INVENTORY Inventory consists of the following: SCHEDULE OF INVENTORIES October 1, 2022 January 1,2022 (unaudited) Finished goods $ 14,125,547 $ 10,596,968 Goods in transit 167,730 1,021,629 Total $ 14,293,277 $ 11,618,597

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Oct. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5: INTANGIBLE ASSETS Intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS October 1, 2022 January 1,2022 (unaudited) Website development $ 267,303 $ 267,303 Less accumulated amortization (267,303 ) (267,303 ) Intangible assets, net $ - $ - There was zero 614

LEASEHOLD IMPROVEMENTS AND EQUI

LEASEHOLD IMPROVEMENTS AND EQUIPMENT	9 Months Ended
	Oct. 01, 2022
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 1, 2022 January 1, 2022 (unaudited) Computer equipment $ 117,841 $ 90,205 Furniture and fixtures 184,207 184,207 Leasehold improvements 59,523 59,523 Machinery and equipment 32,666 17,399 Total cost 394,237 351,334 Accumulated depreciation (324,355 ) (304,366 ) Leasehold improvements and equipment, net $ 69,882 $ 46,968 Depreciation expense amounted to $ 7,670 5,226 October 1, 2022 and October 2, 2021, respectively. Depreciation expense amounted to $ 19,989 21,355

LEASES

LEASES	9 Months Ended
	Oct. 01, 2022
Leases
LEASES	NOTE 7: LEASES The Company adopted the ASC 842 guidance on January 2, 2022, using the modified retrospective transition effective date method. As part of that adoption, we have elected the package of three practical expedients, which includes the following: an entity may elect not to reassess whether expired or existing contracts contain a lease under the revised definition of a lease; an entity may elect not to reassess the lease classification for expired or existing leases; and an entity may elect not to reassess whether previously capitalized initial direct costs would qualify for capitalization. The Company has elected not to utilize the hindsight expedient in determining the lease term, and to not record leases with an initial term of 12 months or less on our balance sheet. Additionally, the Company has elected to account for lease components and non-lease components as a single lease component for all asset classes. Lease expense is recognized over the expected term on a straight-line basis. The adoption did not have a material impact on the Company’s condensed interim statements of operations or cash flows. The Company entered into a sub-lease agreement for warehouse space from a related party on April 1, 2021. The Company pays 33.3 September 30, 2023 63,701 191,106 On June 27, 2022, the Company together with a related party, entered into a new agreement to extend the lease agreement with a third party for the office space. The Company will pay 50 April 30, 2027 350,000 The discount rate used in the calculation of the lease liability ranged from 6 7 The amortization expense associated with the operating lease right-of-use of assets as for the 13 and 39 weeks ended October 1, 2022, amounted to $ 134,280 253,980 The table below includes the balances of operating lease right-of-use assets and operating lease liabilities as of October 1, 2022: SCHEDULE OF OPERATING LEASE RIGHT OF USE OF ASSET AND LIABILITIES October 1, 2022 Assets Operating lease right-of-use assets, net $ 1,603,945 Liabilities Operating lease liabilities – current $ 492,443 Operating lease liabilities – non-current 1,127,101 Total Lease Liabilities $ 1,619,544 The maturities of our operating lease liabilities as of October 1, 2022, are as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES FOR OPERATING LEASES Maturity of Operating Lease Liabilities 2022 $ 146,202 2023 527,706 2024 346,698 2025 357,099 2026 367,812 2027 123,806 Total lease payments 1,869,323 Less: imputed interest (249,779 ) Present value of lease liabilities $ 1,619,544

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Oct. 01, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 8: RELATED PARTY TRANSACTIONS In the normal course of business, the Company made purchases from related parties for merchandise and shared services which amounted to $ 15,653 58,459 96,051 231,227 A related party performs certain management services for the Company pursuant to a management services agreement. For these services, the Company pays a monthly management fee equal to 0.75 23,421 38,579 79,925 113,308 In addition, the Company is using a related party to run its Amazon Marketplace site. The consulting fees for this service amounted to $ 26,068 33,610 87,701 105,958 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 82,500 247,500 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 63,701 191,106 As of October 1, 2022 and January 1, 2022, there was $ 979,652 913,708 See Note 11 for a description of short-term debt from affiliated entities under common control and from stockholders.

ADVANCE PAYABLE

ADVANCE PAYABLE	9 Months Ended
	Oct. 01, 2022
Payables and Accruals [Abstract]
ADVANCE PAYABLE	NOTE 9: 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 or to pay marketing costs. Those include the following transactions: On February 1, 2021, the Company entered into a 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 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 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 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 On May 7, 2021, the Company entered into a 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 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 12.5% per annum thereafter until the advance is fully repaid On June 4, 2021, the Company entered into a 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 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 On July 9, 2021, the Company entered into a 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 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 12.5% per annum thereafter until the advance is fully repaid On August 10, 2021, the Company also entered into a 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 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 On October 22, 2021, the Company entered into a 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 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 On October 27, 2021, the Company entered into a 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 12.5% per annum thereafter until the advance is fully repaid. On May 11, 2022, the Company satisfied its obligations under the October 27, 2021 cash advance agreement in full On November 2, 2021, the Company entered into a 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 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 As of October 1, 2022 and January 1, 2022, the cash advance outstanding, including interest, amounted to zero 932,155 zero 121,411 zero 18,574

LOAN PAYABLE

LOAN PAYABLE	9 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
LOAN PAYABLE	NOTE 10: LOAN PAYABLE As a response to the COVID-19 pandemic, Congress passed the Coronavirus Aid, Relief, and Economic Security Act, also known as 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 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. The forgiveness amount was recorded in other income in the condensed interim statements of operations

SHORT-TERM DEBT

SHORT-TERM DEBT	9 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
SHORT-TERM DEBT	NOTE 11: 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 25, 2021, the parties agreed to amend the previously convertible notes to remove the conversion rights provided for therein and clarify that no interest accrues on the convertible notes. On December 27, 2021, the Company paid in full the outstanding loan amounts of $100,000 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). On August 25, 2021, the parties agreed to amend the previously convertible notes to remove the conversion rights provided for therein and clarify that no interest accrues on the convertible notes. On March 31, 2022, and effective on January 15, 2022, the parties amended the notes to be payable on demand In September, October and November 2021, the Company borrowed $ 2,500,000 110 50 500,000 150,000

LINE OF CREDIT

LINE OF CREDIT	9 Months Ended
	Oct. 01, 2022
Line Of Credit
LINE OF CREDIT	NOTE 12: 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 were 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 accrued interest at a rate of 1.42 November 20, 2021 3.2 3,200,000 24,498 2,117,647 8.50 16.1 As of October 1, 2022 and January 1, 2022, there was no outstanding advance amounts related to the line of credit. Interest expense amounted to zero 136,317 zero 326,656 As of October 1, 2022 and January 1, 2022, deferred financing costs, net of accumulated amortization, totaled zero zero 41,426 zero 70,803

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
LONG-TERM DEBT	NOTE 13: LONG-TERM DEBT 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 2,000,000

NET LOSS PER COMMON SHARE

NET LOSS PER COMMON SHARE	9 Months Ended
	Oct. 01, 2022
Earnings Per Share [Abstract]
NET LOSS PER COMMON SHARE	NOTE 14: NET LOSS PER COMMON SHARE The computation of basic net loss per share is based on the weighted average number of common shares outstanding for the 13 and 39 weeks ended October 1, 2022 and October 2, 2021. Diluted net loss per share gives effect to stock options and restricted stock units using the treasury stock method, unless the impact is anti-dilutive. Diluted net loss per share for the 13 and 39 weeks ended October 1, 2022 298,000 176,000 SCHEDULE OF WEIGHTED AVERAGE NUMBER OF SHARES October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 For the 13 weeks ended For the 39 weeks ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Net loss $ (2,438,330 ) $ (1,189,356 ) $ (5,821,071 ) $ (4,090,058 ) Weighted average shares – basic 7,688,194 5,500,187 7,653,790 5,300,308 Dilutive effect of stock options and restricted stock units - - - - Weighted average shares – diluted 7,688,194 5,500,187 7,653,790 5,300,308 Basic net loss per share (0.32 ) (0.22 ) (0.76 ) (0.77 ) Diluted net loss per share (0.32 ) (0.22 ) (0.76 ) (0.77 )

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Oct. 01, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 15: 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 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

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION	9 Months Ended
	Oct. 01, 2022
Share-Based Payment Arrangement [Abstract]
EQUITY-BASED COMPENSATION	NOTE 16: EQUITY-BASED COMPENSATION 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 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 non-statutory 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 five years 88,000 70,360 17,640 In determining the fair value of the stock-based awards, we used the Black-Scholes option-pricing model and assumptions discussed below. Each of these inputs is subjective and generally requires significant judgment. Expected Term Expected Volatility Risk-Free Interest Rate Expected Dividend The fair value of each option we issued on November 10, 2021 was $ 3.16 0.88 52.4 0 8.50 A summary of the Company’s time-based stock option activity under the 2021 Plan was as follows: SCHEDULE OF COMPANY’S TIME BASED STOCK OPTION ACTIVITY Number of Options Weighted Average Exercise Price Balance as of January 1, 2022 480,000 $ 8.50 Granted - - Vested (149,000 ) 8.50 Forfeited/Repurchased (33,000 ) - Balance as of October 1, 2022 298,000 $ 8.50 Vested as of October 1, 2022 149,000 8.50 As of October 1, 2022, there was $ 2.0 1.6 Amortization of this charge, which is included in non-cash compensation expense, for the 13 and 39 weeks ended October 1, 2022 were $ 303,980 1,355,068

RISK CONCENTRATION AND UNCERTAI

RISK CONCENTRATION AND UNCERTAINTIES	9 Months Ended
	Oct. 01, 2022
Risks and Uncertainties [Abstract]
RISK CONCENTRATION AND UNCERTAINTIES	NOTE 17: RISK CONCENTRATION AND UNCERTAINTIES The Company uses various vendors for purchases of inventory. For the 13 weeks ended October 1, 2022, three vendors accounted for approximately 55.4 53.2 48.5 53.7 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. 01, 2022
Revenue from Contract with Customer [Abstract]
REVENUE, NET DISCLOSURES	NOTE 18: REVENUE, NET DISCLOSURES The Company’s revenue, net is disaggregated based on the following categories: SCHEDULE OF DISAGGREGATION OF REVENUES, NET October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 For the 13 weeks ended For the 39 weeks ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Subscription boxes $ 2,867,930 $ 4,745,932 $ 9,326,331 $ 14,163,217 Amazon sales 468,835 568,948 1,577,412 1,893,814 Online website sales 296,702 259,219 830,389 505,548 Total revenue $ 3,633,467 $ 5,574,099 $ 11,734,132 $ 16,562,579

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Oct. 01, 2022
Accounting Policies [Abstract]
Basis of accounting	Basis of accounting The accompanying condensed financial statements are unaudited and include all adjustments (consisting of normal recurring adjustments) that management considers necessary for a fair presentation of its condensed financial position and results of operations for the interim periods presented. The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the entire year.
Fiscal year	Fiscal year
Use of estimates	Use of estimates operating lease right-of-use assets and operating lease liabilities , bad debts
Emerging growth company	Emerging growth company
Recently adopted accounting pronouncements	Recently adopted accounting pronouncements Leases (Topic 842) Leases
Accounting standards issued but not yet adopted	Accounting standards issued but not yet adopted Financial Instruments Credit Losses
Concentration of credit risk	Concentration of credit risk
Net loss per common share	Net loss per common share Earnings Per Share Basic earnings per Diluted earnings per share reflects the impact of stock options and restricted stock units, if any, under the treasury stock method unless their impact is anti-dilutive.
Revenue recognition	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 10 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 and ending January 6, 2022, we charged new subscribers an up - Revenue from online website sales, which includes sales from our websites 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 is due at the 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 condensed interim statements 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 condensed interim statements of operations.
Restricted cash	Restricted cash
Inventory	Inventory
Leasehold improvements and equipment	Leasehold improvements and equipment
Impairment of long-lived assets	Impairment of long-lived assets
Deferred financing costs	Deferred financing costs
Income taxes	Income taxes The Company applies U.S. GAAP accounting 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 unrecognized tax benefits at October 1, 2022 and January 1, 2022. The Company’s federal, state and local income tax returns prior to fiscal years 2017 are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. 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 condensed interim balance sheets.
Advertising costs	Advertising costs Direct advertising and promotion costs are expensed as incurred. Advertising and promotion expenses totaled $ 969,115 1,014,495 , respectively. 2,271,243 2,514,767 Advertising and promotion expenses are included in general and administrative expenses.
Bad debt expense	Bad debt expense
Equity-based compensation	Equity-based compensation Equity-based compensation
Segment information	Segment information

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Oct. 01, 2022
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORIES	Inventory consists of the following: SCHEDULE OF INVENTORIES October 1, 2022 January 1,2022 (unaudited) Finished goods $ 14,125,547 $ 10,596,968 Goods in transit 167,730 1,021,629 Total $ 14,293,277 $ 11,618,597

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Oct. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	Intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS October 1, 2022 January 1,2022 (unaudited) Website development $ 267,303 $ 267,303 Less accumulated amortization (267,303 ) (267,303 ) Intangible assets, net $ - $ -

LEASEHOLD IMPROVEMENTS AND EQ_2

LEASEHOLD IMPROVEMENTS AND EQUIPMENT (Tables)	9 Months Ended
	Oct. 01, 2022
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 1, 2022 January 1, 2022 (unaudited) Computer equipment $ 117,841 $ 90,205 Furniture and fixtures 184,207 184,207 Leasehold improvements 59,523 59,523 Machinery and equipment 32,666 17,399 Total cost 394,237 351,334 Accumulated depreciation (324,355 ) (304,366 ) Leasehold improvements and equipment, net $ 69,882 $ 46,968

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Oct. 01, 2022
Leases
SCHEDULE OF OPERATING LEASE RIGHT OF USE OF ASSET AND LIABILITIES	The table below includes the balances of operating lease right-of-use assets and operating lease liabilities as of October 1, 2022: SCHEDULE OF OPERATING LEASE RIGHT OF USE OF ASSET AND LIABILITIES October 1, 2022 Assets Operating lease right-of-use assets, net $ 1,603,945 Liabilities Operating lease liabilities – current $ 492,443 Operating lease liabilities – non-current 1,127,101 Total Lease Liabilities $ 1,619,544
SCHEDULE OF MATURITIES OF LEASE LIABILITIES FOR OPERATING LEASES	The maturities of our operating lease liabilities as of October 1, 2022, are as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES FOR OPERATING LEASES Maturity of Operating Lease Liabilities 2022 $ 146,202 2023 527,706 2024 346,698 2025 357,099 2026 367,812 2027 123,806 Total lease payments 1,869,323 Less: imputed interest (249,779 ) Present value of lease liabilities $ 1,619,544

NET LOSS PER COMMON SHARE (Tabl

NET LOSS PER COMMON SHARE (Tables)	9 Months Ended
	Oct. 01, 2022
Earnings Per Share [Abstract]
SCHEDULE OF WEIGHTED AVERAGE NUMBER OF SHARES	SCHEDULE OF WEIGHTED AVERAGE NUMBER OF SHARES October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 For the 13 weeks ended For the 39 weeks ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Net loss $ (2,438,330 ) $ (1,189,356 ) $ (5,821,071 ) $ (4,090,058 ) Weighted average shares – basic 7,688,194 5,500,187 7,653,790 5,300,308 Dilutive effect of stock options and restricted stock units - - - - Weighted average shares – diluted 7,688,194 5,500,187 7,653,790 5,300,308 Basic net loss per share (0.32 ) (0.22 ) (0.76 ) (0.77 ) Diluted net loss per share (0.32 ) (0.22 ) (0.76 ) (0.77 )

EQUITY-BASED COMPENSATION (Tabl

EQUITY-BASED COMPENSATION (Tables)	9 Months Ended
	Oct. 01, 2022
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF COMPANY’S TIME BASED STOCK OPTION ACTIVITY	A summary of the Company’s time-based stock option activity under the 2021 Plan was as follows: SCHEDULE OF COMPANY’S TIME BASED STOCK OPTION ACTIVITY Number of Options Weighted Average Exercise Price Balance as of January 1, 2022 480,000 $ 8.50 Granted - - Vested (149,000 ) 8.50 Forfeited/Repurchased (33,000 ) - Balance as of October 1, 2022 298,000 $ 8.50 Vested as of October 1, 2022 149,000 8.50

REVENUE, NET DISCLOSURES (Table

REVENUE, NET DISCLOSURES (Tables)	9 Months Ended
	Oct. 01, 2022
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 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 For the 13 weeks ended For the 39 weeks ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Subscription boxes $ 2,867,930 $ 4,745,932 $ 9,326,331 $ 14,163,217 Amazon sales 468,835 568,948 1,577,412 1,893,814 Online website sales 296,702 259,219 830,389 505,548 Total revenue $ 3,633,467 $ 5,574,099 $ 11,734,132 $ 16,562,579

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
General and Administrative Expense [Member]
Marketing and advertising expense	$ 969,115	$ 1,014,495	$ 2,271,243	$ 2,514,767

LIQUIDITY (Details Narrative)

LIQUIDITY (Details Narrative) - USD ($)	Oct. 01, 2022	Jan. 01, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained earnings accumulated deficit	$ 39,740,255	$ 33,919,184

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Oct. 01, 2022	Jan. 01, 2022
Inventory Disclosure [Abstract]
Finished goods	$ 14,125,547	$ 10,596,968
Goods in transit	167,730	1,021,629
Total	$ 14,293,277	$ 11,618,597

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Oct. 01, 2022	Jan. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Website development	$ 267,303	$ 267,303
Less accumulated amortization	(267,303)	(267,303)
Intangible assets, net

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 0	$ 614

SUMMARY OF LEASEHOLD IMPROVEMEN

SUMMARY OF LEASEHOLD IMPROVEMENTS AND EQUIPMENT (Details) - USD ($)	Oct. 01, 2022	Jan. 01, 2022
Property, Plant and Equipment [Line Items]
Total cost	$ 394,237	$ 351,334
Accumulated depreciation	(324,355)	(304,366)
Leasehold improvements and equipment, net	69,882	46,968
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total cost	117,841	90,205
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	$ 32,666	$ 17,399

LEASEHOLD IMPROVEMENTS AND EQ_3

LEASEHOLD IMPROVEMENTS AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 7,670	$ 5,226	$ 19,989	$ 21,355

SCHEDULE OF OPERATING LEASE RIG

SCHEDULE OF OPERATING LEASE RIGHT OF USE OF ASSET AND LIABILITIES (Details) - USD ($)	Oct. 01, 2022	Jan. 01, 2022
Leases
Operating lease right-of-use assets, net	$ 1,603,945
Operating lease liabilities – current	492,443
Operating lease liabilities – non-current	1,127,101
Total Lease Liabilities	$ 1,619,544

SCHEDULE OF MATURITIES OF LEASE

SCHEDULE OF MATURITIES OF LEASE LIABILITIES FOR OPERATING LEASES (Details)	Oct. 01, 2022 USD ($)
Leases
2022	$ 146,202
2023	527,706
2024	346,698
2025	357,099
2026	367,812
2027	123,806
Total lease payments	1,869,323
Less: imputed interest	(249,779)
Present value of lease liabilities	$ 1,619,544

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)				3 Months Ended		9 Months Ended
	Jun. 27, 2022	Jun. 27, 2022	Apr. 02, 2021	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021	Jul. 02, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease payments				$ 146,202		$ 146,202
Monthly rent	50%	50%
Payments for rent				82,500	$ 82,500	247,500	$ 247,500
Operating lease, right-of-use asset, amortization expense				134,280		253,980
Minimum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease liability, interest rate		6%
Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease liability, interest rate		7%
Sub-Lease Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease expiration date	Apr. 30, 2027
Payments for rent	$ 350,000
Sub-Lease Agreement [Member] | December 31, 2022 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease payments				63,701		63,701		$ 191,106
Sub-Lease Agreement [Member] | Warehouse [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Rent payments, percentage			33.30%
Lease expiration date			Sep. 30, 2023
Sub-Lease Agreement [Member] | Warehouse [Member] | December 31, 2022 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease payments								$ 63,701
Sub-Lease Agreement [Member] | Warehouse [Member] | December 30, 2023 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease payments				$ 191,106		$ 191,106

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended
	Jun. 27, 2022	Apr. 02, 2021	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021	Jul. 02, 2022	Jan. 01, 2022	Jan. 01, 2021
Related Party Transaction [Line Items]
Purchases from related parties			$ 15,653	$ 58,459	$ 96,051	$ 231,227
Management fee percent					0.75%
Management fees			23,421	38,579	$ 79,925	113,308
consulting fees			26,068	33,610	87,701	105,958
Rental expense percentage									50%
Payments for rent			82,500	$ 82,500	247,500	$ 247,500
Lease payments			146,202		146,202
Nina Footwear [Member]
Related Party Transaction [Line Items]
Due to related parties current and non current			979,652		979,652			$ 913,708
Sub-Lease Agreement [Member]
Related Party Transaction [Line Items]
Payments for rent	$ 350,000
Lease Expiration Date	Apr. 30, 2027
Sub-Lease Agreement [Member] | December 31, 2022 [Member]
Related Party Transaction [Line Items]
Lease payments			$ 63,701		$ 63,701		$ 191,106
Sub-Lease Agreement [Member] | Warehouse [Member]
Related Party Transaction [Line Items]
Rent payments, percentage		33.30%
Lease Expiration Date		Sep. 30, 2023
Sub-Lease Agreement [Member] | Warehouse [Member] | December 31, 2022 [Member]
Related Party Transaction [Line Items]
Lease payments							$ 63,701

ADVANCE PAYABLE (Details Narrat

ADVANCE PAYABLE (Details Narrative) - USD ($)										3 Months Ended		9 Months Ended
	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	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021	Jan. 01, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Cash advance outstanding														$ 932,155
Cash advance outstanding										0		0		$ 932,155
Interest expense debt										$ 0	$ 18,574	$ 0	$ 121,411
Cash Advance Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Advances to purchase of inventory		$ 300,000		$ 185,000	$ 125,000	$ 125,000		$ 100,000	$ 360,000
Advance loans payable to financial institution		$ 681,124		$ 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 12.5% per annum thereafter until the advance is fully repaid. On May 11, 2022, the Company satisfied its obligations under the October 27, 2021 cash advance agreement in full	The Company will deliver 12.5% of the future collections of receivables to the financial institution until $863,847 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 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 12.5% 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 12.5% 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% 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		$ 381,124	$ 807,847	$ 390,169	$ 363,402	$ 355,598	$ 196,316	$ 311,953
Deposit of future receivables with financial institution		$ 699,124		$ 586,269		$ 488,098		$ 417,954
Receivables sold to financial institution			863,847		495,902		461,316
Proceeds from sale of receivables			$ 857,847		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 $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 $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	$ 699,682			$ 756,718		$ 524,055		$ 437,666
Receivables sold to financial institution	923,682			1,182,318		1,196,055		1,137,666
Proceeds from sale of receivables	$ 899,682			$ 1,136,718		$ 1,124,055		$ 1,062,666
Purchase receivables discount percentage	6%		6%	6%

LOAN PAYABLE (Details Narrative

LOAN PAYABLE (Details Narrative) - Small Business Administration (SBA) CARES Act [Member]	12 Months Ended
	Dec. 31, 2020 USD ($)
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. The forgiveness amount was recorded in other income in the condensed interim statements of operations

SHORT-TERM DEBT (Details Narrat

SHORT-TERM DEBT (Details Narrative) - USD ($)				1 Months Ended				9 Months Ended
	Nov. 16, 2021	Aug. 13, 2021	Jun. 28, 2021	Nov. 30, 2021	Oct. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Oct. 01, 2022	Jun. 02, 2022	Dec. 27, 2021
Short-Term Debt [Line Items]
Debt description								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)
Note payable									$ 150,000	$ 500,000
Shareholder [Member]
Short-Term Debt [Line Items]
Due to Related Parties				$ 2,500,000	$ 2,500,000	$ 2,500,000
Debt instrument redemption price percentage				110%	110%	110%
Equity investment ownership percentage				50%	50%	50%
Four Unsecured Convertible Promissory Notes [Member] | Shareholder [Member]
Short-Term Debt [Line Items]
Debt face, amount			$ 100,000
Debt description			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 25, 2021, the parties agreed to amend the previously convertible notes to remove the conversion rights provided for therein and clarify that no interest accrues on the convertible notes. On December 27, 2021, the Company paid in full the outstanding loan amounts of $100,000
Two Unsecured Convertible Promissory Notes [Member] | Shareholder [Member]
Short-Term Debt [Line Items]
Debt face, amount		$ 200,000
Debt description		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). On August 25, 2021, the parties agreed to amend the previously convertible notes to remove the conversion rights provided for therein and clarify that no interest accrues on the convertible notes. On March 31, 2022, and effective on January 15, 2022, the parties amended the notes to be payable on demand
Affiliated Entity [Member]
Short-Term Debt [Line Items]
Debt face, amount							$ 400,000
Due date of notes payable							Dec. 31, 2021
Payment of loan outstanding	$ 400,000

LINE OF CREDIT (Details Narrati

LINE OF CREDIT (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Nov. 30, 2021	Sep. 30, 2017	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 01, 2022	Oct. 02, 2021	Jan. 01, 2022	Nov. 15, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued and sold for offering	2,117,647
Issued price per share	$ 8.50
Proceeds from offering	$ 16,100,000
Interest expense			$ 0	$ 18,574		$ 0	$ 121,411
Loan and Security Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Term		2 years
Termination Loans		$ 3,200,000							$ 3,200,000
Debt Instrument, Periodic Payment		$ 10,000
Termination loans description		The advances were 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 accrued interest at a rate of 1.42% per month and matured on November 20, 2021. The loan and security agreement was personally guaranteed by two stockholders of the Company. The Loan Agreement included an early termination fee equal to 3% of the maximum amount available ($3.2 million), provided that such fee was to be waived if the Company sold equity in order to repay amounts owed under the Loan Agreement. The Loan Agreement included customary covenants and also included that an event of default occurs 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 became the direct or indirect owner of over 45% of the voting stock or if certain employees ceased to be employed by the Company
Interest rate		142%
Maturity date		Nov. 20, 2021
Maximum borrowing capacity		$ 3,200,000
Termination fee									$ 24,498
Interest expense			0	136,317		0	326,656
Accumulated amortization deferred finance costs			0		$ 0	$ 0		$ 0
Amortization cost			$ 0	$ 41,426	$ 0		$ 70,803

LONG-TERM DEBT (Details Narrati

LONG-TERM DEBT (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended
	May 11, 2021	May 31, 2021	Oct. 01, 2022	Mar. 31, 2021	Feb. 28, 2021	Jan. 31, 2021
Short-Term Debt [Line Items]
Debt description			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
Unsecured Convertible Promissory Notes [Member]
Short-Term Debt [Line Items]
Debt instrument face amount			$ 2,000,000	$ 2,000,000	$ 2,000,000	$ 2,000,000
Debt conversion amount		$ 2,000,000

SCHEDULE OF WEIGHTED AVERAGE NU

SCHEDULE OF WEIGHTED AVERAGE NUMBER OF SHARES (Details) - USD ($)	3 Months Ended						9 Months Ended
	Oct. 01, 2022	Jul. 02, 2022	Apr. 02, 2022	Oct. 02, 2021	Jul. 03, 2021	Apr. 03, 2021	Oct. 01, 2022	Oct. 02, 2021
Earnings Per Share [Abstract]
Net loss	$ (2,438,330)	$ (1,572,066)	$ (1,810,675)	$ (1,189,356)	$ (1,402,718)	$ (1,497,984)	$ (5,821,071)	$ (4,090,058)
Weighted average shares – basic	7,688,194			5,500,187			7,653,790	5,300,308
Dilutive effect of stock options and restricted stock units
Weighted average shares – diluted	7,688,194			5,500,187			7,653,790	5,300,308
Basic net loss per share	$ (0.32)			$ (0.22)			$ (0.76)	$ (0.77)
Diluted net loss per share	$ (0.32)			$ (0.22)			$ (0.76)	$ (0.77)

NET LOSS PER COMMON SHARE (Deta

NET LOSS PER COMMON SHARE (Details Narrative) - shares	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from earnings per share, amount	298,000	298,000
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from earnings per share, amount			176,000	176,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)				1 Months Ended	3 Months Ended
	May 12, 2021	May 11, 2021	May 10, 2021	Nov. 30, 2021	Jul. 02, 2022	Jul. 03, 2021	Oct. 01, 2022	Jan. 01, 2022
Common stock, 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
Issuance of common stock, shares				2,117,647
Issuance of common stock						$ 500,000
One Minority Stockholder's [Member]
Investment owned balance shares	147,620
Holding percentage	2.70%
Noncontrolling interest decrease from deconsolidation	$ 10
Investment Agreement [Member]
Issuance of common stock, shares		46,970
Issuance of common stock		$ 275,000
Investment Agreement [Member] | Investment Firm [Member]
Issuance of common stock, shares		38,247
Issuance of common stock		$ 225,000

SCHEDULE OF COMPANY_S TIME BASE

SCHEDULE OF COMPANY’S TIME BASED STOCK OPTION ACTIVITY (Details) - $ / shares		9 Months Ended
	Nov. 10, 2021	Oct. 01, 2022
Share-Based Payment Arrangement [Abstract]
Number of options, Beginning balance		480,000
Weighted average exercise price, Beginning balance		$ 8.50
Number of options, granted
Weighted average exercise price, granted	$ 3.16
Number of options, vested		(149,000)
Weighted average exercise price, vested		$ 8.50
Number of options, forfeited		(33,000)
Weighted average exercise price, forfeited
Number of options, Ending balance		298,000
Weighted average exercise price, Ending balance		$ 8.50
Number of options, vested Ending balance		149,000
Weighted average exercise price, vested Ending balance		$ 8.50

EQUITY-BASED COMPENSATION (Deta

EQUITY-BASED COMPENSATION (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended			9 Months Ended
	May 15, 2022	Nov. 10, 2021	Nov. 30, 2021	Oct. 01, 2022	Jul. 02, 2022	Apr. 02, 2022	Oct. 01, 2022	Oct. 02, 2021	Sep. 30, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares vested							149,000
Shares issued, shares			2,117,647
Fair value of option issued per share		$ 3.16
Risk free interest rate		0.88%
Expected stock price volatility		52.40%
Dividend rate		0%
Unrecognized compensation cost				$ 2,000,000			$ 2,000,000
Stock option weighted average term							1 year 7 months 6 days
Non-cash compensation expense				$ 303,980	$ 433,924	$ 617,164	$ 1,355,068
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of option issued per share		$ 8.50
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares vested	88,000
Shares issued, shares	70,360
Stock issued, restricted stock award shares, forfeited	17,640
IPO [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option to purchase common stock		480,000
Exercise price per share		$ 8.50
Options, term		5 years
IPO [Member] | Executive Officer [Member] | Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares granted		254,000
IPO [Member] | Board of Directors [Member] | Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares granted		10,000
2021 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common shares reserved for issuance									2,600,000

RISK CONCENTRATION AND UNCERT_2

RISK CONCENTRATION AND UNCERTAINTIES (Details Narrative) - Inventory Purchases [Member] - Supplier Concentration Risk [Member]	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Three Vendors [Member]
Concentration Risk [Line Items]
Concentration risk percentage	55.40%	53.20%		53.70%
Two Vendors [Member]
Concentration Risk [Line Items]
Concentration risk percentage			48.50%

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUES, NET (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Disaggregation of Revenue [Line Items]
Total revenue	$ 3,633,467	$ 5,574,099	$ 11,734,132	$ 16,562,579
Subscription Boxes [Member]
Disaggregation of Revenue [Line Items]
Total revenue	2,867,930	4,745,932	9,326,331	14,163,217
Amazon Sales [Member]
Disaggregation of Revenue [Line Items]
Total revenue	468,835	568,948	1,577,412	1,893,814
Online Website Sales [Member]
Disaggregation of Revenue [Line Items]
Total revenue	$ 296,702	$ 259,219	$ 830,389	$ 505,548