Healthier Choices Management (HCMC) 10-K 31 Mar 22 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Mar. 18, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Document Transition Report	false
Entity Registrant Name	HEALTHIER CHOICES MANAGEMENT CORP.
Entity Central Index Key	0000844856
Entity Incorporation, State or Country Code	DE
Entity File Number	001-36469
Entity Tax Identification Number	84-1070932
Entity Address, Address Line One	3800 North 28th Way
Entity Address, City or Town	Hollywood
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33020
City Area Code	305
Local Phone Number	600-5004
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	HCMC
Security Exchange Name	NONE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 366.5
Entity Common Stock, Shares Outstanding		339,741,632,384
Auditor Firm ID	688
Auditor Name	Marcum LLP
Auditor Location	New York, NY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 26,496,404	$ 925,475
Accounts receivable	28,481	23,675
Notes Receivable	247,915	0
Inventories	1,521,199	1,749,246
Prepaid expenses and vendor deposits	456,397	286,065
Investment	23,143	22,731
TOTAL CURRENT ASSETS	28,773,539	3,007,192
Restricted Cash	0	2,000,000
Property and equipment, net of accumulated depreciation	176,988	230,719
Intangible assets, net of accumulated amortization	947,593	1,248,352
Goodwill	916,000	916,000
Note receivable	0	304,511
Right of use asset - operating lease, net	3,543,930	4,078,621
Other assets	85,437	89,598
TOTAL ASSETS	34,443,487	11,874,993
CURRENT LIABILITIES
Accounts payable and accrued expenses	1,642,848	1,085,663
Contract liabilities	23,178	21,262
Operating lease liability, current	437,328	474,686
Current portion of line of credit	418,036	2,000,000
Current portion of loan payment	2,604	2,072,484
TOTAL CURRENT LIABILITIES	2,523,994	5,654,095
Loan payable, net of current portion	815	849,009
Operating lease liability, net of current	2,685,021	3,114,521
TOTAL LIABILITIES	5,209,830	9,617,625
COMMITMENTS AND CONTINGENCIES (SEE NOTE 12)
STOCKHOLDERS' EQUITY
Common Stock, $0.0001 par value per share, 750,000,000,000 shares authorized; 339,741,632,384 and 143,840,848,017 shares issued and outstanding as of December 31, 2021 and 2020, respectively	33,974,163	14,384,084
Additional paid-in capital	30,855,824	3,955,039
Accumulated deficit	(36,396,330)	(32,358,871)
TOTAL STOCKHOLDERS' EQUITY	29,233,657	2,257,368
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	34,443,487	11,874,993
Series C Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Convertible preferred stock	0	16,277,116
Series D Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Convertible preferred stock	$ 800,000	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
STOCKHOLDERS' EQUITY
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	750,000,000,000	750,000,000,000
Common stock, shares issued (in shares)	339,741,632,384	143,840,848,017
Common stock, shares outstanding (in shares)	339,741,632,384	143,840,848,017
Series C Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, par value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, shares authorized (in shares)	30,000	30,000
Preferred stock, shares issued (in shares)	0	16,277
Preferred stock, shares outstanding (in shares)	0	16,277
Preferred stock, aggregate liquidation preference		$ 16.3
Series D Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, par value (in dollars per share)	$ 1,000
Preferred stock, shares authorized (in shares)	5,000
Preferred stock, shares issued (in shares)	800	0
Preferred stock, shares outstanding (in shares)	800	0
Preferred stock, aggregate liquidation preference	$ 0.8

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
SALES:
SALES, NET	$ 13,319,854	$ 13,920,745
GROSS PROFIT	5,292,554	5,777,221
OPERATING EXPENSES:
Impairment of goodwill and intangible assets	0	380,646
Selling, general and administrative	10,033,048	8,844,947
Total operating expenses	10,033,048	9,225,593
LOSS FROM OPERATIONS	(4,740,494)	(3,448,372)
OTHER INCOME (EXPENSE):
Gain on Debt Settlements	767,930	0
Other expense, net	(26)	(100)
Interest expense, net	(65,281)	(272,651)
Gain (loss) on investment	412	(1,269)
Total other income (expense), net	703,035	(274,020)
NET LOSS	$ (4,037,459)	$ (3,722,392)
NET LOSS PER SHARE, BASIC (in dollars per share)	$ 0	$ 0
NET LOSS PER SHARE, DILUTED (in dollars per share)	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC (in shares)	307,912,959,368	90,351,540,618
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, DILUTED (in shares)	307,912,959,368	90,351,540,618
Vapor [Member]
SALES:
SALES, NET	$ 2,084,813	$ 2,458,945
Cost of sales	839,599	1,033,805
Grocery [Member]
SALES:
SALES, NET	11,235,041	11,461,800
Cost of sales	$ 7,187,701	$ 7,109,719

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Preferred Stock [Member]	Preferred Stock [Member]Officer [Member]	Preferred Stock [Member]Board [Member]	Preferred Stock [Member]Convertible Preferred Stock [Member]	Preferred Stock [Member]Series B Convertible Preferred Stock [Member]	Preferred Stock [Member]Series C Convertible Preferred Stock [Member]	Preferred Stock [Member]Series D Convertible Preferred Stock [Member]	Common Stock [Member]	Common Stock [Member]Officer [Member]	Common Stock [Member]Board [Member]	Common Stock [Member]Series B Convertible Preferred Stock [Member]	Common Stock [Member]Series C Convertible Preferred Stock [Member]	Common Stock [Member]Series D Convertible Preferred Stock [Member]	Additional Paid-In Capital [Member]	Additional Paid-In Capital [Member]Officer [Member]	Additional Paid-In Capital [Member]Board [Member]	Additional Paid-In Capital [Member]Series B Convertible Preferred Stock [Member]	Additional Paid-In Capital [Member]Series C Convertible Preferred Stock [Member]	Additional Paid-In Capital [Member]Series D Convertible Preferred Stock [Member]	Accumulated Deficit [Member]	Accumulated Deficit [Member]Officer [Member]	Accumulated Deficit [Member]Board [Member]	Accumulated Deficit [Member]Series B Convertible Preferred Stock [Member]	Accumulated Deficit [Member]Series C Convertible Preferred Stock [Member]	Accumulated Deficit [Member]Series D Convertible Preferred Stock [Member]	Total	Officer [Member]	Board [Member]	Series B Convertible Preferred Stock [Member]	Series C Convertible Preferred Stock [Member]	Series D Convertible Preferred Stock [Member]
Balance at Dec. 31, 2019				$ 20,150,116				$ 6,769,849						$ 7,618,245						$ (28,636,479)						$ 5,901,731
Balance (in shares) at Dec. 31, 2019				20,150				67,698,494,244
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock	$ 0							$ 3,741,235						(3,741,235)						0						0
Issuance of common stock (in shares)	0							37,412,353,772
Cancellation of Convertible Preferred Stock					$ (20,150,116)						$ 0						$ 0						$ 0						$ (20,150,116)
Cancellation of Convertible Preferred Stock (in shares)					(20,150)						0
Issuance of Convertible Preferred Stock						$ 20,150,116						$ 0						$ 0						$ 0						$ 20,150,116
Issuance of Convertible Preferred Stock (in shares)						20,150						0
Series C Preferred stock exercised	$ (3,873,000)							$ 3,873,000						0						0						0
Preferred stock exercised (in shares)	(3,873)							38,730,000,001
Issuance of Convertible Preferred stock in connection with the Securities Purchase Agreement (in shares)								38,700,000,000
Stock-based compensation expense	$ 0							$ 0						78,029						0						78,029
Net loss	0							0						0						(3,722,392)						(3,722,392)
Balance at Dec. 31, 2020				$ 16,277,116				$ 14,384,084						3,955,039						(32,358,871)						2,257,368
Balance (in shares) at Dec. 31, 2020				16,277				143,840,848,017
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock	$ 0							$ 118,283						1,289,273						0						1,407,556
Issuance of common stock (in shares)	0							1,182,831,056
Series C Preferred stock exercised						$ (16,277,116)	$ (4,200,000)					$ 16,277,116	$ 656,250					$ 0	$ 3,543,750					$ 0	$ 0					$ 0	$ 0
Preferred stock exercised (in shares)						(16,277)	(4,200)					162,771,153,001	6,562,500,000
Stock options exercised	$ 0							$ 227,500						0						0						227,500
Stock options exercised (in shares)	0							2,275,000,000
Issuance of Convertible Preferred stock in connection with the Securities Purchase Agreement							$ 5,000,000						$ 0						$ 0						$ 0						$ 5,000,000
Issuance of Convertible Preferred stock in connection with the Securities Purchase Agreement (in shares)							5,000	162,800,000,000					0
Issuance of common stock in connection with the Rights Offering, net of offering expenses	$ 0							$ 2,704,680						21,639,637						0						24,344,317
Issuance of common stock in connection with the Rights Offering, net of offering expenses (in shares)	0							27,046,800,310
Issuance of awarded stock		$ 0	$ 0						$ 220,000	$ 5,000					$ (220,000)	$ (5,000)					$ 0	$ 0					$ 0	$ 0
Issuance of awarded stock (in shares)		0	0						2,200,000,000	50,000,000
Cancellation of awarded stock		$ 0	$ 0						$ (605,000)	$ (13,750)					$ 605,000	$ 13,750					$ 0	$ 0					$ 0	$ 0
Cancellation of awarded stock (in shares)		0	0						(6,050,000,000)	(137,500,000)
Stock-based compensation expense	$ 0							$ 0						34,375						0						34,375
Net loss	$ 0							0						0						(4,037,459)						(4,037,459)
Balance at Dec. 31, 2021				$ 800,000				$ 33,974,163						$ 30,855,824						$ (36,396,330)						$ 29,233,657
Balance (in shares) at Dec. 31, 2021				800				339,741,632,384

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES:
Net loss	$ (4,037,459)	$ (3,722,392)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	497,408	550,098
Net gain on debt settlements	(767,930)	0
Amortization of right-of-use asset	534,691	584,398
Gain (loss) on investment	(412)	1,269
Write-down of obsolete and slow-moving inventory	707,710	340,905
Stock-based compensation expense	34,375	78,029
Impairment of goodwill and intangible assets	0	380,646
Accrued interest on loan payable	60,809	7,117
Changes in operating assets and liabilities:
Accounts receivable	(4,806)	41,726
Inventories	(478,663)	(333,139)
Prepaid expenses and vendor deposits	(170,332)	(16,233)
Contract assets	0	0
Other assets	4,161	57,269
Accounts payable and accrued liabilities	557,185	265,552
Contract liabilities	1,916	(5,561)
Lease liability	(466,858)	(511,481)
NET CASH USED IN OPERATING ACTIVITIES	(3,528,205)	(2,281,797)
INVESTING ACTIVITIES:
Payment for acquisition	(75,000)	0
Collection of note receivable	56,596	38,876
Purchases of patent	(12,500)	(89,415)
Purchases of property and equipment	(56,418)	(24,663)
NET CASH USED IN INVESTING ACTIVITIES	(87,322)	(75,202)
FINANCING ACTIVITIES:
Proceeds from line of credit	418,036	0
Principal payment on the line of credit	(2,000,000)	0
Principal payments on loan payable	(803,397)	(1,659,456)
Proceeds from paycheck protection program	0	876,515
Proceeds from loan and security agreement	0	2,540,000
Proceeds from preferred stock	5,000,000	0
Proceeds from rights offering, net of offering costs	24,344,317	0
Proceeds from exercise of stock options	227,500	0
NET CASH USED IN FINANCING ACTIVITIES	27,186,456	1,757,059
DECREASE IN CASH	23,570,929	(599,940)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH - BEGINNING OF YEAR	2,925,475	3,525,415
CASH, CASH EQUIVALENTS AND RESTRICTED CASH - END OF YEAR	26,496,404	2,925,475
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest	115,584	314,925
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock	$ 1,407,556	$ 0

ORGANIZATION, BASIS OF PRESENTA

ORGANIZATION, BASIS OF PRESENTATION, AND RECENT DEVELOPMENTS	12 Months Ended
	Dec. 31, 2021
ORGANIZATION, BASIS OF PRESENTATION, AND RECENT DEVELOPMENTS [Abstract]
ORGANIZATION, BASIS OF PRESENTATION, AND RECENT DEVELOPMENTS	Note 1. ORGANIZATION, BASIS OF PRESENTATION, AND RECENT DEVELOPMENTS Organization Healthier Choices Management Corp. (the “Company”) is a holding company focused on providing consumers with healthier daily choices with respect to nutrition and other lifestyle alternatives. The Company currently operates six retail vape stores in the Southeast region of the United States, through which it offers e-liquids, vaporizers and related products. The Company also operates Ada’s Natural Market, a natural and organic grocery store, through its wholly owned subsidiary Healthy Choice Markets, Inc. Ada’s Natural Market and Paradise Health and Nutrition offers fresh produce, bulk foods, vitamins and supplements, packaged groceries, meat and seafood, deli, baked goods, dairy products, frozen foods, health & beauty products and natural household items. The Company also sells vitamins and supplements on the Amazon.com marketplace through its wholly owned subsidiary Healthy U Wholesale, Inc. The Company also operates HCMC Intellectual Property Holdings, LLC, a wholly owned subsidiary formed to hold, market and expand on its current intellectual property assets. The Company markets the Q-Cup™ technology under the vape segment; this patented technology is based on a small, quartz cup called the Q-Cup™, which a customer partially fills with either cannabis or CBD concentrate (approximately 50mg) purchased from a third party. The Q-Cup™ is then inserted into the Q-Cup™ Tank or Globe, that heats the cup from the outside without coming in direct contact with the solid concentrate. This Q-Cup™ technology provides significantly more efficiency and an “on the go” solution for consumers who prefer to vape concentrates either medicinally or recreationally. The Company acquired Mother Earth’s Storehouse on February 2022, which operates a two store organic and health food and vitamin chain in New York’s Hudson Valley, a business that has been operating for over 40 years. COVID-19 Management Update The global outbreak of COVID-19 was declared a pandemic by the World Health Organization and a national emergency by the U.S. government in March 2020 and has negatively impacted the U.S. and global economies, disrupted global supply chains and, mandated closures and stay-at-home orders and created significant disruptions of the global financial markets. The Company adjusted certain aspects of the operations to protect their employees and customers while still meeting customers’ needs. While to date the Company has not been required to close any of its stores, the Company is currently operating under regular hours and we are expecting COVID-19 to have a long-term beneficial impact to the future financial results of the grocery segment. The Company continues to monitor the impact of the COVID-19 outbreak closely. The extent to which the COVID-19 outbreak will impact our operations is manageable, and there is no imminent risk on business continuity and future operations. Sourcing and Vendors We source from multiple suppliers. These suppliers range from small independent businesses to multinational conglomerates. For the fiscal years ended December 31, 2021 and 2020, approximately 25% and 27% of our total purchases were from one vendor. Basis of Presentation and Principles of Consolidation The Company’s consolidated financial statements are prepared in accordance with GAAP. The consolidated financial statements include the accounts of all subsidiaries in which the Company holds a controlling financial interest as of the financial statement date. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Healthy Choice Markets, Inc., Healthy Choice Markets 2, LLC (“Paradise Health and Nutrition”), Healthy Choice Markets 3, LLC (“Mother Earth’s Storehouse”), Healthy Choices Markets 3 Real Estate LLC, HCMC Intellectual Property Holdings, LLC, Healthy Choice Wellness, LLC, The Vitamin Store, LLC, Healthy U Wholesale, Inc., The Vape Store, Inc. (“Vape Store”), Vaporin, Inc. (“Vaporin”), Smoke Anywhere U.S.A., Inc. (“Smoke”), Emagine the Vape Store, LLC (“Emagine”), IVGI Acquisition, Inc., Vapormax Franchising LLC, Vaporin LLC, and Vaporin Florida, Inc. All intercompany accounts and transactions have been eliminated in consolidation.

LIQUIDITY

LIQUIDITY	12 Months Ended
	Dec. 31, 2021
LIQUIDITY [Abstract]
LIQUIDITY	Note 2. LIQUIDITY The accompanying condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern and realization of assets and satisfaction of liabilities in the normal course of business and do not include any adjustments that might result from the outcome of any uncertainties related to our going concern assessment. The carrying amounts of assets and liabilities presented in the financial statements do not necessarily purport to represent realizable or settlement values. The Company incurred a loss from operations of approximately $4.7 million for the year ended December 31, 2021. As of December 31, 2021, cash and cash equivalents totaled approximately $26.5 million. Management anticipates that its current cash, cash equivalent and cash generated from operations will be sufficient to meet the projected operating expenses for the foreseeable future through at least the next twelve months from the issuance of these consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Segment Reporting Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the operating decision makers, or decision-making group, in making decisions on how to allocate resources and assess performance. The Company’s decision-making group are the senior executive management team. The Company and the decision-making group view the Company’s operations and manage its business as two operating segments. All long-lived assets of the Company reside in the U.S. Use of Estimates in the Preparation of the Financial Statements The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of net revenue and expenses during the reporting periods. Actual results could differ from those estimates. These estimates and assumptions include allowances, reserves and write-downs of inventory, valuing equity securities and hybrid instruments, share-based payment arrangements, deferred taxes and related valuation allowances, and the valuation of the assets and liabilities acquired in business combinations. Certain of management’s estimates could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could have an effect on our estimates that could cause actual results to differ from our estimates. The Company re-evaluates all of its accounting estimates at least quarterly based on these conditions and records adjustments when necessary. Revenue Recognition Revenues from product sales and services rendered, net of promotional discounts, manufacturer coupons and rebates, return allowances, and sales and consumption taxes, are recorded when products are delivered, title passes to customers and collection is likely to occur. Title passes to customers at the point of sale for retail and upon delivery of products for wholesale. Return allowances, which reduce revenue, are estimated using historical experience. The Company recognizes revenue in accordance with the following five-step model: ● identify arrangements with customers; ● identify performance obligations; ● determine transaction price; ● allocate transaction price to the separate performance obligations in the arrangement, if more than one exists; and ● recognize revenue as performance obligations are satisfied. Shipping and Handling Shipping charges billed to customers are included in net sales and the related shipping and handling costs are included in cost of sales. For the years ended December 31, 2021 and 2020, shipping and handling costs of approximately $68,000 and $48,000, were included in cost of sales, respectively. Cash and Cash Equivalents The Company considers all highly liquid instruments with an original maturity of three months or less, when purchased, to be cash and cash equivalents. The majority of the Company’s cash and cash equivalents are concentrated in one large financial institution, which is in excess of Federal Deposit Insurance Corporation (FDIC) coverage. At December 31, 2021, cash in excess of FDIC limits of $250,000 per financial institution were approximately $26.0 million. The Company continually monitors its positions with, and the credit quality of, the financial institutions with which it invests, as deposits are held in excess of federally insured limits. The Company’s cash equivalent at December 31, 2021 was a money market account. The Company has not experienced any losses in such accounts. Accounts Receivable, Contract Assets and Contract Liabilities Accounts receivables are claims to consideration which are unconditional; meaning no performance obligations remain for the Company and only the passage of time is necessary before collection. Contract assets are distinguished from accounts receivable as performance obligations remain before claims to consideration become unconditional. By nature of the Company’s operations, contract assets are typically not recognized. Contract liabilities are recorded when customers transfer consideration in advance of delivery of products or services, which the Company records for gift cards and loyalty reward programs. When one party to an arrangement performs before the other(s), the Company records an account receivable, contract asset or contract liability. The majority of arrangements with customers contain one performance obligation: to provide a distinct set of products or services. Most performance obligations are satisfied simultaneously as the Company exchanges products or services for customer payment. Exceptions include gift cards and loyalty rewards, for which the Company has a performance obligation to deliver products or services at a future date. As gift cards are purchased and loyalty points earned, contract liabilities are recorded until the performance obligations are satisfied through delivery of products or services or breakage based on gift card and loyalty reward program term limits. The Company’s breakage policy is twenty-four months five twenty-four month Concentration of accounts receivable consist of the following: December 31, 2021 December 31, 2020 Customer A 30 % 0 % Customer B 12 % 0 % Customer C 0 % 34 % Due from Merchant Credit Card Processor Due from merchant credit card processor represents monies held by the Company’s credit card processors. The funds are being held by the merchant credit card processors pending satisfaction of their hold requirements and expiration of charge backs/refunds from customers. Inventories Inventories are stated at average cost. If the cost of the inventories exceeds their net realizable value, adjustments are recorded to write down excess inventory to their net realizable value. The Company’s inventories consist primarily of merchandise available for resale, such as vaporizers, electronic cigarettes, e-liquids, fresh produce, perishable grocery items and non-perishable consumable goods. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the expected useful life of the respective asset, after the asset is placed in service. Revenue earning property and equipment includes signage, furniture and fixtures, computer hardware, appliance, cooler, displays with useful lives range from two Identifiable Intangible Assets and Goodwill Identifiable intangible assets are recorded at cost, or when acquired as part of a business acquisition, at estimated fair value. Certain identifiable intangible assets are amortized over 4 and 10 years. Similar to tangible personal property and equipment, the Company periodically evaluates identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Indefinite-lived intangible assets, such as goodwill are not amortized. Impairment of Long-Lived Assets The Company reviews all long-lived assets such as property and equipment and amortized intangible assets for impairment whenever events or changes in circumstances indicate that the carrying value of the asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated future cash flows expected to be generated by the asset or asset group. Impairment is measured by the amount by which the carrying value of the asset(s) exceeds their fair value. There were no triggering events that would indicate impairment of long-lived assets at December 31, 2021. For the year ended December 31, 2020, the Company determined the estimated undiscounted cash flows related to the sales of the VitaminStore.com were less than the carrying value of the intangible assets and recorded an impairment charge of $0.3 million. Goodwill The Company assesses the carrying amounts of goodwill for recoverability on at least an annual basis or when events or changes in circumstances indicate evidence of potential impairment exists, using a fair value based test. Application of the goodwill impairment test requires significant judgments including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for the businesses, and the useful life over which cash flows will occur. Changes in these estimates and assumptions could materially affect the determination of fair value and/or conclusions on goodwill impairment for the Company. Our annual impairment test is conducted on September 30 of each year or more often if deemed necessary. As part of management's qualitative analysis at December 31, 2021 management determines whether any triggering events have occurred since the annual test date of September 30, 2021, which would indicate an impairment. Management determined no triggering events had occurred through December 31, 2021. The Company recorded an impairment charge of $40,000 for the year ended December 31, 2020. Advertising The Company expenses advertising costs as incurred. For the years ended December 31, 2021 and 2020, the company incurred advertising expenses of $43,000 and $92,000, respectively. Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of available evidence it is more likely than not that some portion or all of the deferred tax assets will not be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2021 or December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. Stock-Based Compensation The Company accounts for stock-based compensation for employees and directors under ASC Topic No. 718, “Compensation-Stock Compensation” (“ASC 718”). These standards define a fair value based method of accounting for stock-based compensation. In accordance with ASC 718, the cost of stock-based compensation is measured at the grant date based on the value of the award and is recognized over the vesting period. The value of the stock-based award is determined using an appropriate valuation model, whereby compensation cost is the fair value of the award as determined by the valuation model at the grant date. The resulting amount is charged to expense on the straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period. The Company recognize forfeitures as they are incur. Stock-based compensation for non-employees is measured at the grant date, is re-measured at subsequent vesting dates and reporting dates, and is amortized over the service period. Fair Value Measurements The fair value framework under FASB’s guidance requires the categorization of assets and liabilities into three levels based upon the assumptions used to measure the assets or liabilities. Level 1 provides the most reliable measure of fair value, whereas Level 3, if applicable, would generally require significant management judgment. The three levels for categorizing assets and liabilities under the fair value measurement requirements are as follows: ● Level 1: Fair value measurement of the asset or liability using observable inputs such as quoted prices in active markets for identical assets or liabilities; ● Level 2: Fair value measurement of the asset or liability using inputs other than quoted prices that are observable for the applicable asset or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active; and ● Level 3: Fair value measurement of the asset or liability using unobservable inputs that reflect the Company’s own assumptions regarding the applicable asset or liability. Nonfinancial assets such as goodwill, other intangible assets, and long-lived assets held and used are measured at fair value when there is an indicator of impairment and recorded at fair value when impairment is recognized or for a business combination. Sequencing Policy Under ASC 815-40-35, the Company has adopted a sequencing policy, whereby, in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares.

DISAGGREGATION OF REVENUES

DISAGGREGATION OF REVENUES	12 Months Ended
	Dec. 31, 2021
DISAGGREGATION OF REVENUES [Abstract]
DISAGGREGATION OF REVENUES	Note 4. DISAGGREGATION OF REVENUES The Company reports the following segments in accordance with management guidance: Vapor and Grocery. When the Company prepares its internal management reporting to evaluate business performance, we disaggregate revenue into the following categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. December 31, 2021 December 31, 2020 Vapor sales, net $ 2,084,813 $ 2,458,945 Grocery sales, net 11,235,041 11,461,800 Total revenue $ 13,319,854 $ 13,920,745 Retail Vapor $ 2,084,744 $ 2,458,945 Retail Grocery 9,923,137 10,047,437 Food service/restaurant 1,202,122 1,088,162 Online/e-Commerce 93,600 307,487 Wholesale Grocery 16,182 18,714 Wholesale Vapor 69 - Total revenue $ 13,319,854 $ 13,920,745

INVESTMENT

INVESTMENT	12 Months Ended
	Dec. 31, 2021
INVESTMENT [Abstract]
INVESTMENT	Note 5. INVESTMENT In 2018, the Company invested $150,000 in 85,714 common stock shares at MJ Holdings, Inc. (“MJNE”), a publicly traded company. The investment was made based on the assumption of an increase in MJNE stock due to the sales agreement with the Company. The Company recorded the investment in MJNE at fair value with changes in the fair value reported through the income statement as the stock is traded on the OTC market. Investment is classed with Level 1 of the valuation hierarchy. Fair value for the investment is based on quoted prices in active markets. The following table summarizes the investment measured at fair value on a recurring basis as of December 31, 2021: Description Fair Value Measurements Using Quoted Prices in Active Market (Level 1) Mark to Market December 31, 2021 Investment $ 22,731 $ 412 $ 23,143 The following table summarizes the investment measured at fair value on a recurring basis as of December 31, 2020: Description Fair Value Measurements Using Quoted Prices in Active Market (Level 1) Mark to Market December 31, 2021 Investment $ 24,000 $ (1,269 ) $ 22,731

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2021
INVENTORIES [Abstract]
INVENTORIES	Note 6. INVENTORIES Inventories are stated at average cost. If the cost of the inventories exceeds their market value, adjustments are recorded to write down excess inventory to its net realizable value. Throughout the year, the Company did not have independent third party counts of its inventory due to the Coronavirus (COVID-19) pandemic and recorded the write down of inventories amounting to $0.7 million and $0.3 million, approximately, in 2021 and 2020, respectively. The Company’s inventories consist primarily of merchandise available for resale. December 31, 2021 December 31, 2020 Vapor Business $ 188,793 $ 304,614 Grocery Business 1,332,406 1,444,632 Total $ 1,521,199 $ 1,749,246

NOTES RECEIVABLE AND OTHER INCO

NOTES RECEIVABLE AND OTHER INCOME	12 Months Ended
	Dec. 31, 2021
NOTES RECEIVABLE AND OTHER INCOME [Abstract]
NOTES RECEIVABLE AND OTHER INCOME	Note 7. NOTES RECEIVABLE AND OTHER INCOME On September 6, 2018, the Company entered into a secured, 36-month promissory note with VPR Brands L.P. for $582,260. The Note bears an interest rate of 7%, which payments thereunder are $4,141 weekly. The Company records all proceeds related to the interest of the Note as interest income as proceeds are received. On August 31, 2021, the Company amended and restated the Secured Promissory Note (the "Note") with VPRB Brands L.P. for the outstanding balance in the note of $268,126. The Note bears an interest rate of 7%, which payments thereunder are $1,500 weekly, with such payments commencing as of September 03, 2021. The Note has a balloon payment of $213,028 for all remaining accrued interest and principal balance due in the final week of the 1-year extension of the Note. A summary of the Note as of December 31, 2021 and 2020 is presented below: December 31, Description 2021 2020 Promissory Note $ 247,915 $ 304,511 For the years ended December 31, 2021 and 2020, the Company had notes receivable collections of approximately $57,000 and $39,000, respectively. These collections are recorded to other income in the Consolidated Statement of Operations.

PROPERTY & EQUIPMENT

PROPERTY & EQUIPMENT	12 Months Ended
	Dec. 31, 2021
PROPERTY & EQUIPMENT [Abstract]
PROPERTY & EQUIPMENT	Note 8. PROPERTY & EQUIPMENT Property and equipment consists of the following Year Ended December 31, 2021 2020 Displays $ 305,558 $ 305,558 Furniture and fixtures 246,496 246,496 Leasehold improvements 136,504 128,004 Computer hardware & equipment 151,924 143,082 Other 315,788 276,711 1,156,270 1,099,851 Less: accumulated depreciation and amortization (979,282 ) (869,132 ) Total property and equipment $ 176,988 $ 230,719 The Company incurred approximately $0.1 million and $0.1 million of depreciation expense for the years ended December 31, 2021 and 2020, respectively.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2021
GOODWILL AND INTANGIBLE ASSETS [Abstract]
GOODWILL AND INTANGIBLE ASSETS	Note 9. GOODWILL AND INTANGIBLE ASSETS The changes in the carrying amount of goodwill for the years ended December 31, 2021 and 2020 are as follows: December 31, 2021 December 31, 2020 Beginning balance $ 916,000 $ 956,000 Impairment of goodwill-retail business - (40,000 ) Ending balance $ 916,000 $ 916,000 Intangible assets, net are as follows: December 31, 2021 Useful Lives (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 4-5 years $ 883,000 $ (685,823 ) $ 197,177 Trade names 8-10 years 923,000 (536,661 ) 386,339 Patents 10 years 372,165 (122,233 ) 249,932 Non-compete 4 years 238,000 (133,646 ) 104,354 Website 4 years 10,000 (209 ) 9,791 Intangible assets, net $ 2,426,165 $ (1,478,572 ) $ 947,593 December 31, 2020 Useful Lives (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 4-10 years $ 883,000 $ (475,073 ) $ 407,927 Trade names 8-10 years 923,000 (441,786 ) 481,214 Patents 10 years 359,665 (85,641 ) 274,024 Non-compete 4 years 174,000 (88,813 ) 85,187 Intangible assets, net $ 2,339,665 $ (1,091,313 ) $ 1,248,352 Amortization expense was approximately $0.4 million for the years ended December 31, 2021 and 2020. Acquisition of EIR Hydration On , the Company, through its wholly owned subsidiary, Healthy Choice Wellness Center, LLP, acquired EIR Hydration, an IV therapy center located in Roslyn Heights, NY. The cost of the transaction was $ and it was treated as an asset purchase The weighted-average remaining amortization period of the Company’s amortizable intangible assets is approximately 6 years as of December 31, 2021. The estimated future amortization of the intangible assets is as follows: For the years ending December 31, 2022 $ 389,456 2023 150,591 2024 150,591 2025 143,549 2026 48,655 Thereafter 64,751 Total $ 947,593

CONTRACT LIABILITIES

CONTRACT LIABILITIES	12 Months Ended
	Dec. 31, 2021
CONTRACT LIABILITIES [Abstract]
CONTRACT LIABILITIES	Note 10. CONTRACT LIABILITIES The Company’s contract liabilities consist of customer deposits, gift cards and loyalty rewards, for which the Company has a performance obligation to deliver products when customers redeem balances or terms expire through breakage. The Company’s breakage policy is twenty-four months twenty-four month A summary of the contract liabilities activity for the years ended December 31, 2021 and 2020 is presented below: Year ended December 31, 2021 2020 Beginning balance as of January1, $ 21,262 $ 26,823 Issued 39,469 53,929 Redeemed (37,463 ) (58,263 ) Breakage recognized (90 ) (1,227 ) Ending balance as of December 31, $ 23,178 $ 21,262

LINE OF CREDIT AND DEBT

LINE OF CREDIT AND DEBT	12 Months Ended
	Dec. 31, 2021
LINE OF CREDIT AND DEBT [Abstract]
LINE OF CREDIT AND DEBT	Note 11. LINE OF CREDIT AND DEBT The following table provides a breakdown of the Company's debt as of December 31, 2021 and 2020 is presented below: December 31, 2021 2020 Line of Credit $ 418,036 $ 2,000,000 Term Loan Credit Agreement - 800,924 Paycheck Protection Program - 882,264 Loan and Security Agreement ("PPE Loan") - 1,232,414 Other debt 3,419 5,891 Total Line of Credit and Debt $ 421,455 $ 4,921,493 Revolving Line of Credit On , the Company entered into an agreement for a new revolving line of credit of $ million and a blocked/restricted deposit account (“blocked account”) with Professional Bank in Coral Gables, Florida. The agreement included a variable interest rate that it is based on a rate of over what is earned on the collateral account. Based on the agreement with the bank, each draw request from the credit line will be cash secured with moneys held from the blocked account. Term Loan Credit Agreement On December 31, 2018, the Company entered into a Term Loan Credit Agreement (the “Credit Agreement”) with Professional Bank, a Florida banking corporation (the “Bank”), pursuant to which the Company issued a Term Note (the “Term Note”) in the principal amount of $1,400,000 in favor of the Bank. The Term Note bears interest at a rate equal to 1.5 percentage points in excess of that rate shown in the Wall Street Journal as the prime rate, adjusted annually (which was 5.50% as of December 31, 2020 and 2021). The proceeds of the Term Note were used for acquisitions and for general working capital requirements. On December 21, 2021, the Company paid in full the outstanding balance of $410,000 from the Term Loan. Paycheck Protection Program On May 15, 2020, the Company was granted a loan (the “Loan”) from Customers Bank, in the aggregate amount of $876,515, pursuant to the Paycheck Protection Program (the “PPP”) under Division A, Title I of the CARES Act, which was enacted March 27, 2020. The Loan, which was in the form of a Note dated May 6, 2020 issued by the Company, matures on May 6, 2022 and bears interest at a rate of 1% per annum, payable monthly commencing on November 6, 2020. Note may be prepaid by the Borrower at any time prior to maturity with no prepayment penalties. Funds from the Loan may only be used for payroll costs, costs used to continue group health care benefits, mortgage payments, rent, utilities, and interest on other debt obligations incurred after May 6, 2020. The Company intends to use the entire Loan amount for these qualifying expenses. Under the terms of the PPP, certain amounts of the Loan may be forgiven if they are used for qualifying expenses as described in the CARES Act. On December 9, 2020, the Company submitted the forgiveness application for the PPP Loan to the Small Business Bureau. On May 3, 2021, the Company received a letter from Customers Bank to inform the Company that the PPP Loan was paid and fully forgiven by the Small Business Administration (SBA). The forgiveness of $885,227 was reported in gain on debt settlements on the consolidated statements of operations.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 12. COMMITMENTS AND CONTINGENCIES Employment Agreements On August 13, 2018, the Company amended and restated its existing employment agreement with Jeffrey Holman, the Company’s Chief Executive Officer (the “ Holman Employment Agreement ”). The Holman Employment Agreement is for an additional term and provides for an annual base salary of $ and a target bonus for 2020 only in an amount ranging from to of his base salaries subject to the Company meeting certain earnings before interest, taxes depreciation and amortization performance milestones. Mr. Holman is entitled to receive severance payments, including of his then base salary and other benefits in the event of a change of control, termination by the Company without cause, termination for good reason by the executive or non-renewal by the Company. Mr. Holman was also granted billion shares of restricted common stock pursuant to the Holman Employment Agreement Amendment on the condition that billion of his options to purchase Company common stock are forfeited. This restricted stock will vest following the date of issuance provided that the grantee remains an employee of the Company through each applicable vesting date. On August 12, 2019, the Company agreed to extend the expiration date of the vesting period for the restricted stock by to February 13, 2020. On August 12, 2020, the Company agreed to extend for a second time the expiration date of the vesting period for the restricted stock by to February 13, 2021. The above description of the terms of the Holman Employment Agreement is not complete and is qualified by reference to the complete document. On February 26, 2021, the Company entered into an amended and restated employment agreement (the “ Employment Agreement Amendment ”) with the Company’s President and Chief Operating Officer, Christopher Santi. Pursuant to the Employment Agreement Amendment, Mr. Santi will continue to be employed as the Company’s President and Chief Operating Officer through January 30, 2024. Mr. Santi will receive a base salary of $ million for 2021 and his salary will increase in each subsequent year. The above description of the terms of the Santi Employment Agreement is not complete and is qualified by reference to the complete document. Legal Proceedings Two lawsuits were filed against the Company and its subsidiaries in connection with alleged claimed battery defects for an electronic cigarette device. Plaintiffs claim these batteries were sold by a store of the Company’s subsidiary and have sued for an undetermined amount of damages (other than a total of $0.4 million of medical costs). The initial complaints were filed between January 2019 and April 2019. We responded to the complaints on April 2019 and May 2019, respectively. Given the lack of information presented by the plaintiffs to date, the Company is unable to predict the outcome of these matters and, at this time, cannot reasonably estimate the possible loss or range of loss with respect to these legal proceedings. On November 30, 2020, the Company filed a patent infringement lawsuit against Philip Morris USA, Inc. and Philip Morris Products S.A. in the U.S. District Court for the Northern District of Georgia. The lawsuit alleges infringement on HCMC-owned patent(s) by the Philip Morris product known and marketed as “IQOS®”. Philip Morris claims that it is currently approaching million users of its IQOS® product and has reportedly invested over $ billion in their smokeless tobacco products. From time to time the Company is involved in legal proceedings arising in the ordinary course of our business. We believe that there is no other litigation pending that is likely to have, individually or in the aggregate, a material adverse effect on our financial condition or results of operations December 31, 2021. With respect to legal costs, we record such costs as incurred. Fontem License Agreement The Company has a non-exclusive license to certain products with Fontem Ventures B.V. (“Fontem”). The Company will make quarterly license and royalty payments in perpetuity to Fontem, based on the sale of qualifying products as defined in the license agreement at a royalty rate of 5.25%. For the years ended December 31, 2021 and 2020, the Company recorded expenses of $12,000 and $15,000 as part of its cost of goods.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2021
STOCKHOLDERS' EQUITY [Abstract]
STOCKHOLDERS' EQUITY	Note 13. STOCKHOLDERS’ EQUITY Equity Compensation Plans The Company’s 2015 Equity Incentive Plan, as amended (the “2015 Plan”), awards grants to employees. The plan can award up to 100 billion shares of common stock and currently 10.3 billion shares are available for grant as of December 31, 2021. The Company’s 2009 Equity Incentive Plan (the “2009 Plan”) awards grants to employees, non-employee directors and consultants in connection with their retention and/or continued employment by the Company. The 2009 Plan had no shares of common stock available for grant as of December 31, 2021. Rights Offering On , the Company issued shares of common stock in connection with the Rights Offering at a subscription price of $ per share, generating gross proceeds of $ million. The Company incurred direct financing costs of $ million in connection with the offering resulting in net proceeds to the Company of $ million. Exchange Agreement On , the Company entered into exchange agreements with the holders of the $ million Loan and Security Agreement (the "Credit Agreement"). The agreement with the holders of the Company’s indebtedness (the “Notes”) in an aggregate amount of $ million to exchange the Notes for shares at a conversion price of $ . The Notes were issued pursuant to the Credit Agreement dated as of , among The Vape Store, Inc., the Company, Healthy Choice Markets, Inc., Sabby Healthcare Master Fund, Ltd., and Sabby Volatility Warrant Master Fund, Ltd. In connection with the Exchange, the Credit Agreement and all related loan documents was terminated and the Holder’s on the assets of the Company and its subsidiaries was cancelled. The Company recognized a loss on debt extinguishment of $ million for the year ended . Preferred Stock The Company’s amended and restated articles of incorporation authorizes the Company’s Board of Directors to issue up to 1,000,000 shares of “blank check” preferred stock, having a $0.001 par value, in one or more series without stockholder approval. Each such series of preferred stock may have such number of shares, designations, preferences, voting powers, qualifications, and special or relative rights or privileges as determined by the Company’s Board of Directors. See below for details associated with the designation of the 1,000,000 shares of the Series A preferred stock. Series C Convertible Preferred Stock On November 17, 2020, the Company finalized the closing of the stock exchange with certain holders of its Series B Stock to exchange all the Series B Stock for 20,150 shares of Series C Convertible Preferred Stock (the “Series C Stock”). Each share of Series C Stock has a stated value equal to $1,000 and is convertible into Common Stock on a fixed basis at a conversion price of $0.0001 per share. During the years ended December 31, 2021 and 2020, the Company issued 162.8 billion shares and 38.7 billion shares of Company common stock in connection with the exercise of Series C stock. Series D Convertible Preferred Stock On , the Company entered into a Securities Purchase Agreement, pursuant to which the Company sold and issued shares of its Series D Convertible Preferred Stock (the “Preferred Stock”) to accredited investors for $ per share or an aggregate subscription of $ million. As of Dec , the Company has issued billion shares of Company common stock in connection with the exercise of shares of the Series D Convertible Preferred Stock at a conversion price of $ per share. The conversion price for the exercise of the preferred stock was reset to the of the lowest daily volume-weighted average price ("VWAP") during the Trading Days immediately preceding the effective date of . Warrants October 5, 2016, the Company’s amended and restated its Series A Warrant Standstill Agreements (the "Amended Standstill Agreements") to permit each holder (each, a "Holder") to effect a "cashless" exercise of the Series A Warrants only on dates when the closing bid price used to determine the "net number" of shares to be issued upon exercise is at or above $0.00. The shares issuable upon the exercise of the Series A Warrants are calculated (1) using a Black Scholes Value of 1,517,936 per share and a closing stock bid price at or above 0.00 and (2) the Company will deliver only common stock upon exercise of the Series A Warrants. On July 27, 2020, the Company's Series A Warrants expired and the balance of outstanding warrants not exercised was 355,661 warrants. During the year ended December 31, 2020, the Company issued 3,466,153 shares of the Company Common Stock in connection with the exercise of the Series A Warrant. Modification of share-based payment awards to officers On August 13, 2018, the Compensation Committee of the Company approved a modification of share-based payment awards to the Chief Executive Officer and Chief Operating Officer of the Company. As part of the share modification, the Chief Executive Officer and Chief Operating Officer were granted 11 billion and 8 billion shares of restricted common stock on the condition that the same number of shares from their options to purchase the Company’s common stock are forfeited. However, the shares were issued to the officers and have been reflected in the statement of stockholders’ equity. Initially, this restricted stock was schedule to vest one year following the date of issuance provided that the grantee remains an employee of the Company through the vesting date. On August 12, 2019, the Company agreed to extend the expiration date of the vesting period for the restricted stock by six months to February 13, 2020. On August 12, 2020, the Company agreed to extend for a second time the expiration date of the vesting period for the restricted stock by six months to February 13, 2021. On , the Compensation Committee of the Company approved an issuance of restricted stock to the Officers and a Director of the Company, in consideration for agreeing to a new vesting schedule for the existing awarded restricted stock. Each individual was granted a increase from the original award agreement for a total of billion shares of restricted common stock, which will vest quarterly in equal amounts until , provided that the grantee remains an employee of the Company through the vesting date. Restricted Stock On August 13, 2018, the Compensation Committee of the Company approved an issuance of restricted stock to the Chief Financial Officer (the "Officer") of the Company. The Officer was granted 3 billion shares of restricted common stock, which will vest one year following the date of issuance, provided that the grantee remains an employee of the Company through the vesting date. On August 12, 2019, the Company agreed to extend the expiration date of the vesting period for the restricted stock by six months to February 13, 2020. On August 12, 2020, the Company agreed to extend for a second time the expiration date of the vesting period for the restricted stock by six months to February 13, 2021. On , the Compensation Committee of the Company approved an issuance of restricted stock to the Officers and a Director of the Company, in consideration for agreeing to a new vesting schedule for the existing awarded restricted stock. Each individual was granted a increase from the original award agreement for a total of billion shares of restricted common stock, which will vest quarterly in equal amounts until , provided that the grantee remains an employee of the Company through the vesting date. On , the Company and the Officers and a Director of the Company agreed to forfeit a total of billion of restricted shares of common stock that were due to vest on . On , the Company and the Officers and a Director of the Company agreed to forfeit a total of billion of restricted shares of common stock that were due to vest on . Stock Options During the years ended December 31, 2021 and 2020, the Company did not grant any options for the purchase of shares of its common stocks. A summary of option activity during the years ended December 31, 2021 and 2020 is as follows: Number of Options Weighted Average Exercise Price Weighted Average Remaining Term (Yrs.) Aggregate Intrinsic Value Outstanding, January 1, 2020 69,862,230,680 $ 0.00 7 $ - Options granted - 0.00 - Options forfeited or expired - 0.00 - Outstanding, December 31, 2020 69,862,230,680 $ 0.00 6 $ - Options granted - 0.00 - Options exercised (2,275,000,000 ) 0.00 - Options forfeited or expired - 0.00 - Outstanding, December 31, 2021 67,587,230,680 $ 0.00 5 - Exercisable at December 31, 2021 67,587,230,680 $ 0.00 5 $ - During the years ended December 31, 2021 and 2020, the Company recognized stock-based compensation expense of approximately $34,375 and $78,029, respectively, in connection with the amortization of stock options, net of recovery of stock-based charges for forfeited stock options. Stock-based compensation expense is included as part of selling, general and administrative expense in the accompanying consolidated statements of operations. Income (Loss) per Share Basic income (loss) per share is computed by dividing the net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted income (loss) per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares consist of the incremental common shares issuable upon (a) the exercise of stock options (using the treasury stock method); (b) the conversion of Series A convertible preferred stock; (c) the exercise of warrants (using the if-converted method); (d) the vesting of restricted stock units; and (e) the conversion of convertible notes payable. Diluted income (loss) per share excludes the potential common shares, as their effect is antidilutive. The following table summarizes the Company’s securities that have been excluded from the calculation of basic and dilutive income (loss) per share as their effect would be anti-dilutive: December 31, 2021 2020 Preferred stock 1,250,000,000 162,771,153,000 Stock options 67,587,230,680 69,862,230,680 Total 68,837,230,680 232,633,383,680

LEASE

LEASE	12 Months Ended
	Dec. 31, 2021
LEASE [Abstract]
LEASE	Note 14. LEASE The Company has various lease agreements with terms up to 20 years, including leases of retail stores, headquarter and equipment. All the leases are classified as operating leases. The following table presents information about the amount, timing and uncertainty of cash flows arising from the Company’s operating leases as of December 31, 2021. Maturity of Lease Liabilities by Fiscal Year 2022 $ 572,335 2023 450,877 2024 342,005 2025 337,685 2026 267,759 Thereafter 1,941,250 Total undiscounted operating lease payments $ 3,911,911 Less: Imputed interest (789,562 ) Present value of operating lease liabilities $ 3,122,349 The following summarizes the Company's operating leases: Balance Sheet Classification December 31, 2021 December 31, 2020 Right of use asset $ 3,543,930 $ 4,078,621 Operating lease liability, current $ 437,328 $ 474,686 Operating lease liability, net of current 2,685,021 3,114,521 Total operating lease liabilities $ 3,122,349 $ 3,589,207 The amortization of the right-of-use asset of $534,691 was included in operating cash flows. Other Information Weighted-average remaining lease term for operating leases 10 years Weighted-average discount rate for operating leases 4.74 % Rent expense for the years ended December 31, 2021 and 2020 was approximately $0.9 million and $1.0 million, respectively, is included in selling, general and administrative expenses in the accompanying consolidated statement of operations. The following table represents the components of lease cost are as follows for twelve months ended December 31, 2021: December 31, 2021 Operating lease cost $ 389,538 Variable lease cost 372,608 Short-term lease cost 139,291 Total rent expense $ 901,437 The aggregate cash payments under the leasing arrangement was approximately $467,000 for the year ended December 31, 2021 and was included in operating cash flows.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
INCOME TAXES [Abstract]
INCOME TAXES	Note 15. INCOME TAXES The Company did not have a provision for income taxes (current or deferred tax expense) for tax years ended December 31, 2021 and 2020. The following is a reconciliation of the expected tax expense (benefit) at the U.S. statutory rate to the actual tax expense (benefit) reflected in the accompanying statement of operations: Year Ended December 31, 2021 2020 U.S. federal statutory rate $ (847,867 ) $ (781,704 ) State and local taxes, net of federal benefit (111,900 ) (132,291 ) Change in valuation allowance 734,615 1,201,450 True-up & deferred adjustment 11,441 23,614 Stock based compensation 8,171 19,159 Forgiveness of PPP loan (210,432 ) - Other permanent items - 935 Change in tax rate 89,360 2,429 Expired warrants - (422,655 ) Other 326,612 89,063 $ - $ - As of December 31, 2021 and 2020, the Company’s deferred tax assets and liabilities consisted of the effects of temporary differences attributable to the following: Year Ended December 31, 2021 2020 Deferred tax assets: Net operating losses $ 14,136,491 $ 13,366,483 Inventory reserves and allowances 30,156 31,249 Accrued Expenses and Deferred Income 136,686 45,358 Charitable contribution 5,134 5,303 Stock based compensation 1,903,413 1,966,058 Net book value of fixed assets 1,961 6,574 Net book value of intangible assets 671,954 731,365 ASC 842 - Lease Accounting 33,891 32,681 Total deferred tax assets 16,919,686 16,185,071 Net deferred tax assets 16,919,686 16,185,071 Valuation allowance (16,919,686 ) (16,185,071 ) Net deferred tax assets $ - $ - In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the positive and negative evidence available, management has determined that a valuation allowance is required at and 2020 to reduce the deferred tax assets to amounts that are more likely than not to be realized. The Company’s valuation increased by $ and $ for the tax years ended 2021 and 2020, respectively. Should the factors underlying management’s analysis change, future valuation adjustments to the Company’s net deferred tax assets may be necessary. At the Company had U.S. federal and state net operating loss carryforwards (“NOLS”) of million and million, respectively. Federal NOLs of $ million expire beginning in 2032 through 2037 and $ million do not expire and are subject to 80% of taxable income under Internal Revenue Code Section 172. State NOLs of million expire beginning in 2032 through 2037 and $ million do not expire and maybe subject to income limitations under each State statute. Utilization of our NOLS may be subject to an annual limitation under section 382 and similar state provisions of the Internal Revenue Code due to changes of ownership that may have occurred or that could occur in the future, as defined under the regulations. On March 27, 2020, the CARES Act was enacted in response to COVID-19 pandemic, which, among other things, outlines the provisions of the Paycheck Protection Program (the “PPP”). The Company determined that it met the criteria to be eligible to obtain a loan under the PPP because, among other reasons, in light of the COVID-19 outbreak and the uncertainty of economic conditions related thereto, the loan was considered necessary to support the Company’s ongoing operations and retain all its employees. Under the terms of the CARES Act, PPP loan recipients can apply for and be granted forgiveness for all or a portion of loan granted under the program. Such forgiveness will be determined, subject to limitations, based on the use of loan proceeds for payment of payroll costs and any payments of mortgage interest, rent, and utilities. The Company submitted its application for 100% loan forgiveness and in May 2021 the loan was 100% forgiven by the SBA. As a result, the Company recorded a gain on the forgiveness of the loan in the amount of $885,226. The Company files a federal income tax return and income tax returns in various state tax jurisdictions and the Company is generally no longer subject examinations by federal and state tax authorities for years before 2018.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2021
SEGMENT INFORMATION [Abstract]
SEGMENT INFORMATION	Note 16. SEGMENT INFORMATION Management determines the reportable segments based on the internal reporting used by our executives to evaluate performance and to assess where to allocate resources. The Company evaluates segment performance based on the segment gross profit before corporate expenses. Summarized below are the total net sales and segment operating profit for each reporting segment: Year Ended Net Sales Segment Gross Profit December 31, 2021 December 31, 2020 December 31, 2021 December 31, 2020 Vapor $ 2,084,813 $ 2,458,945 $ 1,245,214 $ 1,425,140 Grocery 11,235,041 11,461,800 4,047,340 4,352,081 Total $ 13,319,854 $ 13,920,745 5,292,554 5,777,221 Corporate expenses 10,033,048 9,225,593 Operating loss (4,740,494 ) (3,448,372 ) Corporate other income (expense), net 703,035 (274,020 ) Net loss (4,037,459 ) (3,722,392 ) For the year ended December 31, 2021 depreciation and amortization was approximately $1,000 and $0.5 million for Vapor and Grocery, respectively. For the year ended December 31, 2020 depreciation and amortization was approximately $10,000 and $0.5 million for Vapor and Grocery, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	Note 17. SUBSEQUENT EVENTS Acquisition of Mother Earth's Storehouse On February 8, 2022, the Company through its wholly owned subsidiary, Healthy Choice Markets 3, LLC, entered into an Asset Purchase Agreement (the “Purchase Agreement”) with Mother Earth’s Storehouse Inc. (“HCM3”) and its shareholders. Pursuant to the Purchase Agreement, HCM3 acquired certain assets and assume certain liabilities related to Mother Earth’s grocery stores in Kingston and Saugerties, New York. The Company intends to continue to operate the grocery stores under their existing name. The cash purchase price under the Purchase Agreement is approximately $3.9 million, with an additional $677,500 paid for inventory at closing. In addition, the Company assumed a lease obligation for the Kingston, NY store and entered into an employment agreement with the store manager. In connection with the HCM3 acquisition of the assets of Mother Earth's, a wholly owned subsidiary of HCMC acquired for approximately $575,000 the historic building that houses the Saugerties, NY store. John Ollet Employment Agreement On February 02, 2022, the Company entered into a Second Amended and Restated Employment Agreement (the “ Employment Agreement Amendment Patent infringement litigation On December 31, 2021, the District Court for the Northern District of Georgia effectively dismissed HCMC’s patent infringement action against Philip Morris USA, Inc. and Philip Morris Products S.A. In connection with such dismissal, the defendants sought to recover attorney’s fees from the Plaintiff. On February 22, 2022, the District Court for the Northern District of Georgia granted the defendant’s an award of approximately $575,000 in attorneys’ fees to be paid by the Company. The Company has fully provisioned this amount as of December 31, 2021.

ORGANIZATION, BASIS OF PRESEN_2

ORGANIZATION, BASIS OF PRESENTATION, AND RECENT DEVELOPMENTS (Policies)	12 Months Ended
	Dec. 31, 2021
ORGANIZATION, BASIS OF PRESENTATION, AND RECENT DEVELOPMENTS [Abstract]
Sourcing and Vendors	Sourcing and Vendors We source from multiple suppliers. These suppliers range from small independent businesses to multinational conglomerates. For the fiscal years ended December 31, 2021 and 2020, approximately 25% and 27% of our total purchases were from one vendor.
Basis of Presentation	The Company’s consolidated financial statements are prepared in accordance with GAAP. The consolidated financial statements include the accounts of all subsidiaries in which the Company holds a controlling financial interest as of the financial statement date.
Principles of Consolidation	The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Healthy Choice Markets, Inc., Healthy Choice Markets 2, LLC (“Paradise Health and Nutrition”), Healthy Choice Markets 3, LLC (“Mother Earth’s Storehouse”), Healthy Choices Markets 3 Real Estate LLC, HCMC Intellectual Property Holdings, LLC, Healthy Choice Wellness, LLC, The Vitamin Store, LLC, Healthy U Wholesale, Inc., The Vape Store, Inc. (“Vape Store”), Vaporin, Inc. (“Vaporin”), Smoke Anywhere U.S.A., Inc. (“Smoke”), Emagine the Vape Store, LLC (“Emagine”), IVGI Acquisition, Inc., Vapormax Franchising LLC, Vaporin LLC, and Vaporin Florida, Inc. All intercompany accounts and transactions have been eliminated in consolidation.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Segment Reporting	Segment Reporting Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the operating decision makers, or decision-making group, in making decisions on how to allocate resources and assess performance. The Company’s decision-making group are the senior executive management team. The Company and the decision-making group view the Company’s operations and manage its business as two operating segments. All long-lived assets of the Company reside in the U.S.
Use of Estimates in the Preparation of the Financial Statements	Use of Estimates in the Preparation of the Financial Statements The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of net revenue and expenses during the reporting periods. Actual results could differ from those estimates. These estimates and assumptions include allowances, reserves and write-downs of inventory, valuing equity securities and hybrid instruments, share-based payment arrangements, deferred taxes and related valuation allowances, and the valuation of the assets and liabilities acquired in business combinations. Certain of management’s estimates could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could have an effect on our estimates that could cause actual results to differ from our estimates. The Company re-evaluates all of its accounting estimates at least quarterly based on these conditions and records adjustments when necessary.
Revenue Recognition	Revenue Recognition Revenues from product sales and services rendered, net of promotional discounts, manufacturer coupons and rebates, return allowances, and sales and consumption taxes, are recorded when products are delivered, title passes to customers and collection is likely to occur. Title passes to customers at the point of sale for retail and upon delivery of products for wholesale. Return allowances, which reduce revenue, are estimated using historical experience. The Company recognizes revenue in accordance with the following five-step model: ● identify arrangements with customers; ● identify performance obligations; ● determine transaction price; ● allocate transaction price to the separate performance obligations in the arrangement, if more than one exists; and ● recognize revenue as performance obligations are satisfied.
Shipping and Handling	Shipping and Handling Shipping charges billed to customers are included in net sales and the related shipping and handling costs are included in cost of sales. For the years ended December 31, 2021 and 2020, shipping and handling costs of approximately $68,000 and $48,000, were included in cost of sales, respectively.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with an original maturity of three months or less, when purchased, to be cash and cash equivalents. The majority of the Company’s cash and cash equivalents are concentrated in one large financial institution, which is in excess of Federal Deposit Insurance Corporation (FDIC) coverage. At December 31, 2021, cash in excess of FDIC limits of $250,000 per financial institution were approximately $26.0 million. The Company continually monitors its positions with, and the credit quality of, the financial institutions with which it invests, as deposits are held in excess of federally insured limits. The Company’s cash equivalent at December 31, 2021 was a money market account. The Company has not experienced any losses in such accounts.
Accounts Receivable, Contract Assets and Contract Liabilities	Accounts Receivable, Contract Assets and Contract Liabilities Accounts receivables are claims to consideration which are unconditional; meaning no performance obligations remain for the Company and only the passage of time is necessary before collection. Contract assets are distinguished from accounts receivable as performance obligations remain before claims to consideration become unconditional. By nature of the Company’s operations, contract assets are typically not recognized. Contract liabilities are recorded when customers transfer consideration in advance of delivery of products or services, which the Company records for gift cards and loyalty reward programs. When one party to an arrangement performs before the other(s), the Company records an account receivable, contract asset or contract liability. The majority of arrangements with customers contain one performance obligation: to provide a distinct set of products or services. Most performance obligations are satisfied simultaneously as the Company exchanges products or services for customer payment. Exceptions include gift cards and loyalty rewards, for which the Company has a performance obligation to deliver products or services at a future date. As gift cards are purchased and loyalty points earned, contract liabilities are recorded until the performance obligations are satisfied through delivery of products or services or breakage based on gift card and loyalty reward program term limits. The Company’s breakage policy is twenty-four months five twenty-four month Concentration of accounts receivable consist of the following: December 31, 2021 December 31, 2020 Customer A 30 % 0 % Customer B 12 % 0 % Customer C 0 % 34 %
Due from Merchant Credit Card Processor	Due from Merchant Credit Card Processor Due from merchant credit card processor represents monies held by the Company’s credit card processors. The funds are being held by the merchant credit card processors pending satisfaction of their hold requirements and expiration of charge backs/refunds from customers.
Inventories	Inventories Inventories are stated at average cost. If the cost of the inventories exceeds their net realizable value, adjustments are recorded to write down excess inventory to their net realizable value. The Company’s inventories consist primarily of merchandise available for resale, such as vaporizers, electronic cigarettes, e-liquids, fresh produce, perishable grocery items and non-perishable consumable goods.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the expected useful life of the respective asset, after the asset is placed in service. Revenue earning property and equipment includes signage, furniture and fixtures, computer hardware, appliance, cooler, displays with useful lives range from two
Identifiable Intangible Assets and Goodwill	Identifiable Intangible Assets and Goodwill Identifiable intangible assets are recorded at cost, or when acquired as part of a business acquisition, at estimated fair value. Certain identifiable intangible assets are amortized over 4 and 10 years. Similar to tangible personal property and equipment, the Company periodically evaluates identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Indefinite-lived intangible assets, such as goodwill are not amortized.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews all long-lived assets such as property and equipment and amortized intangible assets for impairment whenever events or changes in circumstances indicate that the carrying value of the asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated future cash flows expected to be generated by the asset or asset group. Impairment is measured by the amount by which the carrying value of the asset(s) exceeds their fair value. There were no triggering events that would indicate impairment of long-lived assets at December 31, 2021. For the year ended December 31, 2020, the Company determined the estimated undiscounted cash flows related to the sales of the VitaminStore.com were less than the carrying value of the intangible assets and recorded an impairment charge of $0.3 million.
Goodwill	Goodwill The Company assesses the carrying amounts of goodwill for recoverability on at least an annual basis or when events or changes in circumstances indicate evidence of potential impairment exists, using a fair value based test. Application of the goodwill impairment test requires significant judgments including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for the businesses, and the useful life over which cash flows will occur. Changes in these estimates and assumptions could materially affect the determination of fair value and/or conclusions on goodwill impairment for the Company. Our annual impairment test is conducted on September 30 of each year or more often if deemed necessary. As part of management's qualitative analysis at December 31, 2021 management determines whether any triggering events have occurred since the annual test date of September 30, 2021, which would indicate an impairment. Management determined no triggering events had occurred through December 31, 2021. The Company recorded an impairment charge of $40,000 for the year ended December 31, 2020.
Advertising	Advertising The Company expenses advertising costs as incurred. For the years ended December 31, 2021 and 2020, the company incurred advertising expenses of $43,000 and $92,000, respectively.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of available evidence it is more likely than not that some portion or all of the deferred tax assets will not be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2021 or December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation for employees and directors under ASC Topic No. 718, “Compensation-Stock Compensation” (“ASC 718”). These standards define a fair value based method of accounting for stock-based compensation. In accordance with ASC 718, the cost of stock-based compensation is measured at the grant date based on the value of the award and is recognized over the vesting period. The value of the stock-based award is determined using an appropriate valuation model, whereby compensation cost is the fair value of the award as determined by the valuation model at the grant date. The resulting amount is charged to expense on the straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period. The Company recognize forfeitures as they are incur. Stock-based compensation for non-employees is measured at the grant date, is re-measured at subsequent vesting dates and reporting dates, and is amortized over the service period.
Sequencing Policy	Sequencing Policy Under ASC 815-40-35, the Company has adopted a sequencing policy, whereby, in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Concentration of Accounts Receivable	Concentration of accounts receivable consist of the following: December 31, 2021 December 31, 2020 Customer A 30 % 0 % Customer B 12 % 0 % Customer C 0 % 34 %

DISAGGREGATION OF REVENUES (Tab

DISAGGREGATION OF REVENUES (Tables)	12 Months Ended
	Dec. 31, 2021
DISAGGREGATION OF REVENUES [Abstract]
Disaggregate Revenue	The Company reports the following segments in accordance with management guidance: Vapor and Grocery. When the Company prepares its internal management reporting to evaluate business performance, we disaggregate revenue into the following categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. December 31, 2021 December 31, 2020 Vapor sales, net $ 2,084,813 $ 2,458,945 Grocery sales, net 11,235,041 11,461,800 Total revenue $ 13,319,854 $ 13,920,745 Retail Vapor $ 2,084,744 $ 2,458,945 Retail Grocery 9,923,137 10,047,437 Food service/restaurant 1,202,122 1,088,162 Online/e-Commerce 93,600 307,487 Wholesale Grocery 16,182 18,714 Wholesale Vapor 69 - Total revenue $ 13,319,854 $ 13,920,745

INVESTMENT (Tables)

INVESTMENT (Tables)	12 Months Ended
	Dec. 31, 2021
INVESTMENT [Abstract]
Fair Value of Investment	The following table summarizes the investment measured at fair value on a recurring basis as of December 31, 2021: Description Fair Value Measurements Using Quoted Prices in Active Market (Level 1) Mark to Market December 31, 2021 Investment $ 22,731 $ 412 $ 23,143 The following table summarizes the investment measured at fair value on a recurring basis as of December 31, 2020: Description Fair Value Measurements Using Quoted Prices in Active Market (Level 1) Mark to Market December 31, 2021 Investment $ 24,000 $ (1,269 ) $ 22,731

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2021
INVENTORIES [Abstract]
Inventories	Inventories are stated at average cost. If the cost of the inventories exceeds their market value, adjustments are recorded to write down excess inventory to its net realizable value. Throughout the year, the Company did not have independent third party counts of its inventory due to the Coronavirus (COVID-19) pandemic and recorded the write down of inventories amounting to $0.7 million and $0.3 million, approximately, in 2021 and 2020, respectively. The Company’s inventories consist primarily of merchandise available for resale. December 31, 2021 December 31, 2020 Vapor Business $ 188,793 $ 304,614 Grocery Business 1,332,406 1,444,632 Total $ 1,521,199 $ 1,749,246

NOTES RECEIVABLE AND OTHER IN_2

NOTES RECEIVABLE AND OTHER INCOME (Tables)	12 Months Ended
	Dec. 31, 2021
NOTES RECEIVABLE AND OTHER INCOME [Abstract]
Summary of Notes	A summary of the Note as of December 31, 2021 and 2020 is presented below: December 31, Description 2021 2020 Promissory Note $ 247,915 $ 304,511

PROPERTY & EQUIPMENT (Tables)

PROPERTY & EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
PROPERTY & EQUIPMENT [Abstract]
Property and Equipment	Property and equipment consists of the following Year Ended December 31, 2021 2020 Displays $ 305,558 $ 305,558 Furniture and fixtures 246,496 246,496 Leasehold improvements 136,504 128,004 Computer hardware & equipment 151,924 143,082 Other 315,788 276,711 1,156,270 1,099,851 Less: accumulated depreciation and amortization (979,282 ) (869,132 ) Total property and equipment $ 176,988 $ 230,719

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
GOODWILL AND INTANGIBLE ASSETS [Abstract]
Changes in Carrying Amount of Goodwill	The changes in the carrying amount of goodwill for the years ended December 31, 2021 and 2020 are as follows: December 31, 2021 December 31, 2020 Beginning balance $ 916,000 $ 956,000 Impairment of goodwill-retail business - (40,000 ) Ending balance $ 916,000 $ 916,000
Intangible Assets, Net	Intangible assets, net are as follows: December 31, 2021 Useful Lives (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 4-5 years $ 883,000 $ (685,823 ) $ 197,177 Trade names 8-10 years 923,000 (536,661 ) 386,339 Patents 10 years 372,165 (122,233 ) 249,932 Non-compete 4 years 238,000 (133,646 ) 104,354 Website 4 years 10,000 (209 ) 9,791 Intangible assets, net $ 2,426,165 $ (1,478,572 ) $ 947,593 December 31, 2020 Useful Lives (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 4-10 years $ 883,000 $ (475,073 ) $ 407,927 Trade names 8-10 years 923,000 (441,786 ) 481,214 Patents 10 years 359,665 (85,641 ) 274,024 Non-compete 4 years 174,000 (88,813 ) 85,187 Intangible assets, net $ 2,339,665 $ (1,091,313 ) $ 1,248,352
Future Annual Estimated Amortization Expense	The weighted-average remaining amortization period of the Company’s amortizable intangible assets is approximately 6 years as of December 31, 2021. The estimated future amortization of the intangible assets is as follows: For the years ending December 31, 2022 $ 389,456 2023 150,591 2024 150,591 2025 143,549 2026 48,655 Thereafter 64,751 Total $ 947,593

CONTRACT LIABILITIES (Tables)

CONTRACT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2021
CONTRACT LIABILITIES [Abstract]
Contract Liabilities Activity	A summary of the contract liabilities activity for the years ended December 31, 2021 and 2020 is presented below: Year ended December 31, 2021 2020 Beginning balance as of January1, $ 21,262 $ 26,823 Issued 39,469 53,929 Redeemed (37,463 ) (58,263 ) Breakage recognized (90 ) (1,227 ) Ending balance as of December 31, $ 23,178 $ 21,262

LINE OF CREDIT AND DEBT (Tables

LINE OF CREDIT AND DEBT (Tables)	12 Months Ended
	Dec. 31, 2021
LINE OF CREDIT AND DEBT [Abstract]
Breakdown of Debt	The following table provides a breakdown of the Company's debt as of December 31, 2021 and 2020 is presented below: December 31, 2021 2020 Line of Credit $ 418,036 $ 2,000,000 Term Loan Credit Agreement - 800,924 Paycheck Protection Program - 882,264 Loan and Security Agreement ("PPE Loan") - 1,232,414 Other debt 3,419 5,891 Total Line of Credit and Debt $ 421,455 $ 4,921,493

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2021
STOCKHOLDERS' EQUITY [Abstract]
Summary of Option Activity	A summary of option activity during the years ended December 31, 2021 and 2020 is as follows: Number of Options Weighted Average Exercise Price Weighted Average Remaining Term (Yrs.) Aggregate Intrinsic Value Outstanding, January 1, 2020 69,862,230,680 $ 0.00 7 $ - Options granted - 0.00 - Options forfeited or expired - 0.00 - Outstanding, December 31, 2020 69,862,230,680 $ 0.00 6 $ - Options granted - 0.00 - Options exercised (2,275,000,000 ) 0.00 - Options forfeited or expired - 0.00 - Outstanding, December 31, 2021 67,587,230,680 $ 0.00 5 - Exercisable at December 31, 2021 67,587,230,680 $ 0.00 5 $ -
Securities Excluded from Calculation of Basic and Dilutive Income (loss) per Share	Basic income (loss) per share is computed by dividing the net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted income (loss) per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares consist of the incremental common shares issuable upon (a) the exercise of stock options (using the treasury stock method); (b) the conversion of Series A convertible preferred stock; (c) the exercise of warrants (using the if-converted method); (d) the vesting of restricted stock units; and (e) the conversion of convertible notes payable. Diluted income (loss) per share excludes the potential common shares, as their effect is antidilutive. The following table summarizes the Company’s securities that have been excluded from the calculation of basic and dilutive income (loss) per share as their effect would be anti-dilutive: December 31, 2021 2020 Preferred stock 1,250,000,000 162,771,153,000 Stock options 67,587,230,680 69,862,230,680 Total 68,837,230,680 232,633,383,680

LEASE (Tables)

LEASE (Tables)	12 Months Ended
	Dec. 31, 2021
LEASE [Abstract]
Maturity of Lease Liabilities	The following table presents information about the amount, timing and uncertainty of cash flows arising from the Company’s operating leases as of December 31, 2021. Maturity of Lease Liabilities by Fiscal Year 2022 $ 572,335 2023 450,877 2024 342,005 2025 337,685 2026 267,759 Thereafter 1,941,250 Total undiscounted operating lease payments $ 3,911,911 Less: Imputed interest (789,562 ) Present value of operating lease liabilities $ 3,122,349
Balance Sheet Classification and Other Information	The following summarizes the Company's operating leases: Balance Sheet Classification December 31, 2021 December 31, 2020 Right of use asset $ 3,543,930 $ 4,078,621 Operating lease liability, current $ 437,328 $ 474,686 Operating lease liability, net of current 2,685,021 3,114,521 Total operating lease liabilities $ 3,122,349 $ 3,589,207 Other Information Weighted-average remaining lease term for operating leases 10 years Weighted-average discount rate for operating leases 4.74 %
Components of Lease Cost	The following table represents the components of lease cost are as follows for twelve months ended December 31, 2021: December 31, 2021 Operating lease cost $ 389,538 Variable lease cost 372,608 Short-term lease cost 139,291 Total rent expense $ 901,437

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
INCOME TAXES [Abstract]
Reconciliation of Expected Tax Expense (Benefit)	The Company did not have a provision for income taxes (current or deferred tax expense) for tax years ended December 31, 2021 and 2020. The following is a reconciliation of the expected tax expense (benefit) at the U.S. statutory rate to the actual tax expense (benefit) reflected in the accompanying statement of operations: Year Ended December 31, 2021 2020 U.S. federal statutory rate $ (847,867 ) $ (781,704 ) State and local taxes, net of federal benefit (111,900 ) (132,291 ) Change in valuation allowance 734,615 1,201,450 True-up & deferred adjustment 11,441 23,614 Stock based compensation 8,171 19,159 Forgiveness of PPP loan (210,432 ) - Other permanent items - 935 Change in tax rate 89,360 2,429 Expired warrants - (422,655 ) Other 326,612 89,063 $ - $ -
Deferred Tax Assets and Liabilities	As of December 31, 2021 and 2020, the Company’s deferred tax assets and liabilities consisted of the effects of temporary differences attributable to the following: Year Ended December 31, 2021 2020 Deferred tax assets: Net operating losses $ 14,136,491 $ 13,366,483 Inventory reserves and allowances 30,156 31,249 Accrued Expenses and Deferred Income 136,686 45,358 Charitable contribution 5,134 5,303 Stock based compensation 1,903,413 1,966,058 Net book value of fixed assets 1,961 6,574 Net book value of intangible assets 671,954 731,365 ASC 842 - Lease Accounting 33,891 32,681 Total deferred tax assets 16,919,686 16,185,071 Net deferred tax assets 16,919,686 16,185,071 Valuation allowance (16,919,686 ) (16,185,071 ) Net deferred tax assets $ - $ -

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2021
SEGMENT INFORMATION [Abstract]
Summary of Reporting Segment	Summarized below are the total net sales and segment operating profit for each reporting segment: Year Ended Net Sales Segment Gross Profit December 31, 2021 December 31, 2020 December 31, 2021 December 31, 2020 Vapor $ 2,084,813 $ 2,458,945 $ 1,245,214 $ 1,425,140 Grocery 11,235,041 11,461,800 4,047,340 4,352,081 Total $ 13,319,854 $ 13,920,745 5,292,554 5,777,221 Corporate expenses 10,033,048 9,225,593 Operating loss (4,740,494 ) (3,448,372 ) Corporate other income (expense), net 703,035 (274,020 ) Net loss (4,037,459 ) (3,722,392 )

ORGANIZATION, BASIS OF PRESEN_3

ORGANIZATION, BASIS OF PRESENTATION, AND RECENT DEVELOPMENTS (Details)	12 Months Ended
	Dec. 31, 2021VendorStore	Dec. 31, 2020	Feb. 28, 2022Store
Organization [Abstract]
Number of stores	6
Sources and Vendors [Abstract]
Number of vendor | Vendor	1
Total Purchases [Member] | Supplier Concentration Risk [Member] | Vendor [Member]
Sources and Vendors [Abstract]
Concentration risk percentage	25.00%	27.00%
Mother Earth's Storehouse [Member]
Organization [Abstract]
Duration of company existence in market	40 years
Mother Earth's Storehouse [Member] | Subsequent Event [Member]
Organization [Abstract]
Number of stores			2

LIQUIDITY (Details)

LIQUIDITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
LIQUIDITY [Abstract]
Loss from operations	$ (4,740,494)	$ (3,448,372)
Cash and cash equivalents	$ 26,496,404	$ 925,475

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Segment Reporting (Details)	12 Months Ended
	Dec. 31, 2021Segment
Segment Reporting [Abstract]
Number of operating segments	2

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Shipping and Handling (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Shipping and Handling Costs [Abstract]
Shipping and handling costs	$ 68,000	$ 48,000

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Cash and Cash Equivalents (Details)	Dec. 31, 2021USD ($)
Cash and Cash Equivalents [Abstract]
FDIC insured amount	$ 250,000
Total Cash in excess of FDIC limits of $250,000	$ 26,000,000

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Accounts Receivable, Contract Assets and Contract Liabilities (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, Contract Assets and Contract Liabilities [Abstract]
Loyalty rewards earned percentage	5.00%
Contract liabilities expected recognition period	24 months
Customer A [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Customers Balances in Excess of 10% of Total Accounts Receivable [Abstract]
Concentration risk percentage	30.00%	0.00%
Customer B [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Customers Balances in Excess of 10% of Total Accounts Receivable [Abstract]
Concentration risk percentage	12.00%	0.00%
Customer C [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Customers Balances in Excess of 10% of Total Accounts Receivable [Abstract]
Concentration risk percentage	0.00%	34.00%
Gift Cards [Member]
Accounts Receivable, Contract Assets and Contract Liabilities [Abstract]
Breakage policy period	24 months
Grocery Loyalty Rewards [Member]
Accounts Receivable, Contract Assets and Contract Liabilities [Abstract]
Breakage policy period	12 months
Vapor Loyalty Rewards [Member]
Accounts Receivable, Contract Assets and Contract Liabilities [Abstract]
Breakage policy period	6 months

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2021
Minimum [Member]
Property, Plant and Equipment [Abstract]
Expected useful life	2 years
Maximum [Member]
Property, Plant and Equipment [Abstract]
Expected useful life	7 years

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Identifiable Intangible Assets and Goodwill (Details)	12 Months Ended
	Dec. 31, 2021
Minimum [Member]
Identifiable Intangible Assets and Goodwill [Abstract]
Amortization period	4 years
Maximum [Member]
Identifiable Intangible Assets and Goodwill [Abstract]
Amortization period	10 years

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Impairment of Long-Lived Assets (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Impairment of Long-Lived Assets [Abstract]
Impairment charge of intangible assets	$ 0.3

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Abstract]
Impairment charge of goodwill	$ 0	$ 40,000

SUMMARY OF SIGNIFICANT ACCOU_12

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Advertising (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Advertising [Abstract]
Advertising expenses	$ 43,000	$ 92,000

DISAGGREGATION OF REVENUES (Det

DISAGGREGATION OF REVENUES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Abstract]
Revenue	$ 13,319,854	$ 13,920,745
Retail Vapor [Member]
Disaggregation of Revenue [Abstract]
Revenue	2,084,744	2,458,945
Retail Grocery [Member]
Disaggregation of Revenue [Abstract]
Revenue	9,923,137	10,047,437
Food Service/Restaurant [Member]
Disaggregation of Revenue [Abstract]
Revenue	1,202,122	1,088,162
Online/eCommerce [Member]
Disaggregation of Revenue [Abstract]
Revenue	93,600	307,487
Wholesale Grocery [Member]
Disaggregation of Revenue [Abstract]
Revenue	16,182	18,714
Wholesale Vapor [Member]
Disaggregation of Revenue [Abstract]
Revenue	69	0
Vapor Sales, Net [Member]
Disaggregation of Revenue [Abstract]
Revenue	2,084,813	2,458,945
Grocery Sales, Net [Member]
Disaggregation of Revenue [Abstract]
Revenue	$ 11,235,041	$ 11,461,800

INVESTMENT (Details)

INVESTMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2021	Dec. 31, 2020
Investment at Fair Value [Abstract]
Investment cost	$ 150,000
Investment of common stock at MJ Holdings, Inc. (in shares)	85,714
Investment		$ 23,143	$ 22,731
Mark to Market [Member]
Investment at Fair Value [Abstract]
Investment		412	(1,269)
Fair Value Measurements Using Quoted Prices in Active Market (Level 1) [Member]
Investment at Fair Value [Abstract]
Investment		$ 22,731	$ 24,000

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Inventories [Abstract]
Inventory write down	$ 707,710	$ 340,905
Inventories	1,521,199	1,749,246
Third Party [Member]
Inventories [Abstract]
Inventory write down	700,000	300,000
Vapor Business [Member]
Inventories [Abstract]
Inventories	188,793	304,614
Grocery Business [Member]
Inventories [Abstract]
Inventories	$ 1,332,406	$ 1,444,632

NOTES RECEIVABLE AND OTHER IN_3

NOTES RECEIVABLE AND OTHER INCOME (Details) - USD ($)	Aug. 31, 2021	Sep. 06, 2018	Dec. 31, 2021	Dec. 31, 2020
Receivables with Imputed Interest [Abstract]
Proceeds			$ 56,596	$ 38,876
Interest income			$ 57,000	39,000
Promissory Note [Member]
Receivables with Imputed Interest [Abstract]
Payment term			36 months
Interest rate	7.00%	7.00%
Loan amount	$ 268,126	$ 582,260
Proceeds	1,500	$ 4,141
Balloon payments	$ 213,028
Extension term			1 year
Remaining balance			$ 247,915	$ 304,511

PROPERTY & EQUIPMENT (Details)

PROPERTY & EQUIPMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property and equipment [Abstract]
Property plant and equipment, gross	$ 1,156,270	$ 1,099,851
Less: accumulated depreciation and amortization	(979,282)	(869,132)
Total property and equipment	176,988	230,719
Depreciation expense	100,000	100,000
Displays [Member]
Property and equipment [Abstract]
Property plant and equipment, gross	305,558	305,558
Furniture and Fixtures [Member]
Property and equipment [Abstract]
Property plant and equipment, gross	246,496	246,496
Leasehold Improvements [Member]
Property and equipment [Abstract]
Property plant and equipment, gross	136,504	128,004
Computer Hardware & Equipment [Member]
Property and equipment [Abstract]
Property plant and equipment, gross	151,924	143,082
Other [Member]
Property and equipment [Abstract]
Property plant and equipment, gross	$ 315,788	$ 276,711

GOODWILL AND INTANGIBLE ASSETS,

GOODWILL AND INTANGIBLE ASSETS, Changes in Carrying Amount (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
GOODWILL AND INTANGIBLE ASSETS [Abstract]
Beginning balance	$ 916,000	$ 956,000
Impairment of goodwill-retail business	0	(40,000)
Ending balance	$ 916,000	$ 916,000

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS, Intangible Assets, Net (Details) - USD ($)	Nov. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets			$ 300,000
Intangible Assets, Net [Abstract]
Gross carrying amount		$ 2,426,165	2,339,665
Accumulated amortization		(1,478,572)	(1,091,313)
Net carrying amount		947,593	1,248,352
Amortization expense		$ 400,000	400,000
Weighted-average remaining amortization period		6 years
EIR Hydration [Member]
Intangible Assets, Net [Abstract]
Asset purchase transaction cost	$ 75,000
Minimum [Member]
Intangible Assets, Net [Abstract]
Useful lives		4 years
Maximum [Member]
Intangible Assets, Net [Abstract]
Useful lives		10 years
Customer Relationships [Member]
Intangible Assets, Net [Abstract]
Gross carrying amount		$ 883,000	883,000
Accumulated amortization		(685,823)	(475,073)
Net carrying amount		$ 197,177	$ 407,927
Customer Relationships [Member] | Minimum [Member]
Intangible Assets, Net [Abstract]
Useful lives		4 years	4 years
Customer Relationships [Member] | Maximum [Member]
Intangible Assets, Net [Abstract]
Useful lives		5 years	10 years
Trade Names [Member]
Intangible Assets, Net [Abstract]
Gross carrying amount		$ 923,000	$ 923,000
Accumulated amortization		(536,661)	(441,786)
Net carrying amount		$ 386,339	$ 481,214
Trade Names [Member] | Minimum [Member]
Intangible Assets, Net [Abstract]
Useful lives		8 years	8 years
Trade Names [Member] | Maximum [Member]
Intangible Assets, Net [Abstract]
Useful lives		10 years	10 years
Patents [Member]
Intangible Assets, Net [Abstract]
Useful lives		10 years	10 years
Gross carrying amount		$ 372,165	$ 359,665
Accumulated amortization		(122,233)	(85,641)
Net carrying amount		$ 249,932	$ 274,024
Non-compete [Member]
Intangible Assets, Net [Abstract]
Useful lives		4 years	4 years
Gross carrying amount		$ 238,000	$ 174,000
Accumulated amortization		(133,646)	(88,813)
Net carrying amount		$ 104,354	$ 85,187
Website [Member]
Intangible Assets, Net [Abstract]
Useful lives		4 years
Gross carrying amount		$ 10,000
Accumulated amortization		(209)
Net carrying amount		$ 9,791

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS, Future Annual Estimated Amortization Expense (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Future Annual Estimated Amortization Expense [Abstract]
2022	$ 389,456
2023	150,591
2024	150,591
2025	143,549
2026	48,655
Thereafter	64,751
Net carrying amount	$ 947,593	$ 1,248,352

CONTRACT LIABILITIES (Details)

CONTRACT LIABILITIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Deferred Revenue [Abstract]
Contract liabilities expected recognition period	24 months
Changes in Contract Liabilities Activity [Roll Forward]
Beginning balance	$ 21,262	$ 26,823
Issued	39,469	53,929
Redeemed	(37,463)	(58,263)
Breakage recognized	(90)	(1,227)
Ending balance	$ 23,178	$ 21,262
Gift Cards [Member]
Deferred Revenue [Abstract]
Breakage policy period	24 months
Grocery Loyalty Rewards [Member]
Deferred Revenue [Abstract]
Breakage policy period	12 months
Vapor Loyalty Rewards [Member]
Deferred Revenue [Abstract]
Breakage policy period	6 months

LINE OF CREDIT AND DEBT (Detail

LINE OF CREDIT AND DEBT (Details) - USD ($)	Dec. 21, 2021	Nov. 03, 2021	Mar. 05, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018	Mar. 29, 2021	May 15, 2020
Debt [Abstract]
Total Line of Credit and Debt				$ 421,455	$ 4,921,493
Debt Instruments [Abstract]
Revolving credit line				2,000,000	0
Restricted Cash				0	2,000,000
Gain on debt settlements				767,930	0
Principal Repayments of Long-Term Debt [Abstract]
Expected payments for the upcoming years				421,455	4,921,493
Term Loan Credit Agreement [Member]
Debt [Abstract]
Total Line of Credit and Debt				$ 0	800,924
Debt Instruments [Abstract]
Face amount						$ 1,400,000
Debt instrument interest rate				5.50%
Repayment of debt	$ 410,000
Principal Repayments of Long-Term Debt [Abstract]
Expected payments for the upcoming years				$ 0	800,924
Total Payments						$ 1,400,000
Term Loan Credit Agreement [Member] | Prime Rate [Member]
Debt Instruments [Abstract]
Basis adjustment to variable rate						1.50%
Paycheck Protection Program [Member]
Debt [Abstract]
Total Line of Credit and Debt				$ 0	882,264
Debt Instruments [Abstract]
Face amount								$ 876,515
Maturity date				May 6, 2022
Interest rate								1.00%
Frequency of payment				monthly
Gain on debt settlements			$ 885,227
Principal Repayments of Long-Term Debt [Abstract]
Expected payments for the upcoming years				$ 0	882,264
Total Payments								$ 876,515
Loan and Security Agreement [Member]
Debt [Abstract]
Total Line of Credit and Debt				0	1,232,414
Debt Instruments [Abstract]
Face amount							$ 2,700,000
Gain on debt settlements				(100,000)
Principal Repayments of Long-Term Debt [Abstract]
Expected payments for the upcoming years				0	1,232,414
Total Payments							$ 2,700,000
Other Debt [Member]
Debt [Abstract]
Total Line of Credit and Debt				3,419	5,891
Principal Repayments of Long-Term Debt [Abstract]
Expected payments for the upcoming years				3,419	5,891
Line of Credit [Member]
Debt [Abstract]
Total Line of Credit and Debt				418,036	2,000,000
Debt Instruments [Abstract]
Maximum borrowing capacity		$ 2,000,000
Basis adjustment to variable rate		1.00%
Percentage of cash secured with funds held from blocked account		100.00%
Principal Repayments of Long-Term Debt [Abstract]
Expected payments for the upcoming years				$ 418,036	$ 2,000,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) User in Millions	Feb. 26, 2021USD ($)	Aug. 12, 2020	Aug. 12, 2019	Aug. 13, 2018USD ($)shares	Dec. 31, 2021USD ($)Lawsuit	Dec. 31, 2020USD ($)	Nov. 30, 2020USD ($)User
Alleged Claimed Battery Defects For Electronic Cigarette Device Member [Member]
Legal Proceedings [Abstract]
Number of lawsuits | Lawsuit					2
Alleged Claimed Battery Defects For Electronic Cigarette Device Member [Member] | Medical Costs [Member]
Legal Proceedings [Abstract]
Damages sought					$ 400,000
Philip Morris [Member]
Commitments [Abstract]
Number of users approached | User							14
Invested amount							$ 3,000,000,000
Chief Executive Officer [Member]
Legal Proceedings [Abstract]
Additional employment agreement term				3 years
Annual base salary				$ 450,000
Severance payments term of base salary				2 years
Options forfeited (in shares) | shares				11
Extension to vesting period			6 months
Second extension to vesting period		6 months
Automatic renewal of agreement term				1 year
Notice period for non-renewal of agreement term				30 days
Chief Executive Officer [Member] | Restricted Stock [Member]
Legal Proceedings [Abstract]
Restricted common stock grants (in shares) | shares				11
Vesting period				1 year
Chief Executive Officer [Member] | Minimum [Member]
Legal Proceedings [Abstract]
Target bonus percentage for 2020				20.00%
Chief Executive Officer [Member] | Maximum [Member]
Legal Proceedings [Abstract]
Target bonus percentage for 2020				200.00%
President and Chief Operating Officer [Member]
Legal Proceedings [Abstract]
Annual base salary	$ 400,000
Automatic renewal of agreement term	1 year
Notice period for non-renewal of agreement term	30 days
Increment percentage on salary each subsequent year	10.00%
Fontem License Agreement [Member] | Fontem Ventures B.V. [Member]
Commitments [Abstract]
Percentage of royalty rate					5.25%
Royalty expense					$ 12,000	$ 15,000

STOCKHOLDERS' EQUITY, Equity Co

STOCKHOLDERS' EQUITY, Equity Compensation Plans (Details) - shares	Dec. 31, 2021	Jul. 07, 2015
2015 Equity Incentive Plan [Member]
Equity Compensation Plans [Abstract]
Common stock available for grant (in shares)	10,300,000,000
2015 Equity Incentive Plan [Member] | Maximum [Member]
Equity Compensation Plans [Abstract]
Common stock available for grant (in shares)		100,000,000,000
2009 Equity Incentive Plan [Member]
Equity Compensation Plans [Abstract]
Common stock available for grant (in shares)	0

STOCKHOLDERS' EQUITY, Rights Of

STOCKHOLDERS' EQUITY, Rights Offering (Details) - USD ($)	Jun. 18, 2021	Mar. 29, 2021	Dec. 31, 2021	Dec. 31, 2020
Rights Offering [Abstract]
Common stock shares issued from offering (in shares)	27,046,800,310	1,172,964,218
Subscription price (in dollars per share)	$ 0.0010	$ 0.0011
Gross proceeds	$ 27,000,000
Direct financing costs	2,700,000
Net proceeds	$ 24,300,000		$ 24,344,317	$ 0

STOCKHOLDERS' EQUITY, Exchange

STOCKHOLDERS' EQUITY, Exchange Agreement (Details) - USD ($)	Jun. 18, 2021	Mar. 29, 2021	Dec. 31, 2021	Dec. 31, 2020
Exchange Agreement [Abstract]
Issuance of common stock pursuant to exchange agreement		$ 1,300,000	$ 1,407,556	$ 0
Exchange of notes for shares of common stock (in shares)	27,046,800,310	1,172,964,218
Common stock at a price per share (in dollars per share)	$ 0.0010	$ 0.0011
Loss on extinguishment of debt			767,930	$ 0
Loan and Security Agreement [Member]
Exchange Agreement [Abstract]
Face amount		$ 2,700,000
Loss on extinguishment of debt			$ (100,000)

STOCKHOLDERS' EQUITY, Preferred

STOCKHOLDERS' EQUITY, Preferred Stock and Convertible Preferred Stock (Details) - USD ($) $ / shares in Units, $ in Millions	Nov. 17, 2020	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Feb. 07, 2021
Board of Directors [Member]
Preferred Stock [Abstract]
Preferred shares, par value (in dollars per share)			$ 0.001
Board of Directors [Member] | Maximum [Member]
Preferred Stock [Abstract]
Preferred stock, shares authorized ( (in shares)			1,000,000
Series C Convertible Preferred Stock [Member]
Preferred Stock [Abstract]
Preferred stock, shares authorized ( (in shares)			30,000	30,000
Preferred shares, par value (in dollars per share)	$ 1,000		$ 1,000	$ 1,000
Convertible Preferred Stock [Abstract]
Number of warrants exchanged for preferred stock (in shares)	20,150
Conversion price (in dollars per share)	$ 0.0001
Number of preferred stock, shares sold and issued (in shares)			0	16,277
Series D Convertible Preferred Stock [Member]
Preferred Stock [Abstract]
Preferred stock, shares authorized ( (in shares)			5,000
Preferred shares, par value (in dollars per share)			$ 1,000
Convertible Preferred Stock [Abstract]
Conversion price (in dollars per share)		$ 0.00064
Shares conversion percentage		80.00%
Number of preferred stock, shares sold and issued (in shares)			800	0
Preferred stock exercised (in shares)		4,200
Number of trading days for conversion of shares		5 days
Series D Convertible Preferred Stock [Member] | Securities Purchase Agreement [Member]
Preferred Stock [Abstract]
Preferred shares, par value (in dollars per share)					$ 1,000
Convertible Preferred Stock [Abstract]
Number of preferred stock, shares sold and issued (in shares)					5,000
Aggregate subscription price					$ 5
Common Stock [Member]
Convertible Preferred Stock [Abstract]
Number of common stock shares issued upon conversion preferred stock (in shares)		6,600,000,000	162,800,000,000	38,700,000,000
Preferred stock exercised (in shares)				38,730,000,001
Common Stock [Member] | Series C Convertible Preferred Stock [Member]
Convertible Preferred Stock [Abstract]
Preferred stock exercised (in shares)			162,771,153,001
Common Stock [Member] | Series D Convertible Preferred Stock [Member]
Convertible Preferred Stock [Abstract]
Number of common stock shares issued upon conversion preferred stock (in shares)			0
Preferred stock exercised (in shares)			6,562,500,000

STOCKHOLDERS' EQUITY, Summary o

STOCKHOLDERS' EQUITY, Summary of Warrant Activity (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Jul. 27, 2020	Oct. 05, 2016
Warrant [Member]
Warrants [Abstract]
Closing bid stock price (in dollars per share)					$ 0
Black Scholes value					$ 1,517,936
Warrants expired (in shares)				(355,661)
Common Stock [Member]
Warrants [Abstract]
Number of common stock shares issued upon conversion preferred stock (in shares)	6,600,000,000	162,800,000,000	38,700,000,000
Common Stock [Member] | Warrant [Member]
Warrants [Abstract]
Number of common stock shares issued upon conversion preferred stock (in shares)			3,466,153

STOCKHOLDERS' EQUITY, Share-bas

STOCKHOLDERS' EQUITY, Share-based Awards to Officers and Restricted Stock (Details) - USD ($) shares in Millions	Jun. 29, 2021	Mar. 30, 2021	Jan. 14, 2021	Aug. 13, 2018	Dec. 31, 2021	Dec. 31, 2020
Equity Securities, Restricted [Abstract]
Stock-based compensation expense					$ 34,375	$ 78,029
Restricted Stock [Member] | Chief Executive Officer [Member]
Equity Securities, Restricted [Abstract]
Granted (in shares)				11,000
Vesting period					1 year
Extension to vesting period					6 months
Restricted Stock [Member] | Chief Operating Officer [Member]
Equity Securities, Restricted [Abstract]
Granted (in shares)				8,000
Vesting period					1 year
Extension to vesting period					6 months
Restricted Stock [Member] | Chief Financial Officer [Member]
Equity Securities, Restricted [Abstract]
Granted (in shares)				3,000
Vesting period					1 year
Extension to vesting period					6 months
Restricted Stock [Member] | Officers and a Director [Member]
Equity Securities, Restricted [Abstract]
Granted (in shares)			2,300
Percentage of increase in restricted stock grants from its original award agreement to officers			10.00%
Forfeited (in shares)	(3,090)	(3,090)

STOCKHOLDERS' EQUITY, Stock Opt

STOCKHOLDERS' EQUITY, Stock Options Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Stock Options [Abstract]
Options aggregate grant date value	$ 0	$ 0
Weighted Average Remaining Term and Aggregate Intrinsic Value [Abstract]
Stock-based compensation expense	$ 34,375	$ 78,029
Stock Options [Member]
Summary of Options Activity [Abstract]
Outstanding, Beginning (in shares)	69,862,230,680	69,862,230,680
Options granted (in shares)	0	0
Options exercised (in shares)	(2,275,000,000)
Options forfeited or expired (in shares)	0	0
Outstanding, Ending (in shares)	67,587,230,680	69,862,230,680	69,862,230,680
Exercisable (in shares)	67,587,230,680
Weighted Average Exercise Price [Abstract]
Outstanding, Beginning (in dollars per share)	$ 0	$ 0
Options granted (in dollars per share)	0	0
Options exercised (in dollars per share)	0
Options forfeited or expired (in dollars per share)	0	0
Outstanding, Ending (in dollars per share)	0	$ 0	$ 0
Exercisable (in dollars per share)	$ 0
Weighted Average Remaining Term and Aggregate Intrinsic Value [Abstract]
Weighted average remaining term, outstanding	5 years	6 years	7 years
Weighted average remaining term, exercisable	5 years
Aggregate intrinsic value, outstanding	$ 0	$ 0	$ 0
Aggregate intrinsic value, exercisable	$ 0

STOCKHOLDERS' EQUITY, Income (L

STOCKHOLDERS' EQUITY, Income (Loss) Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Common Share Equivalents Excluded from Calculation of Basic and Dilutive Income (Loss) Per Share [Abstract]
Antidilutive securities excluded from computation of basic and dilutive income (loss) per share (in shares)	68,837,230,680	232,633,383,680
Basic and Diluted Net Income (Loss) Per Share [Abstract]
Basic (in shares)	307,912,959,368	90,351,540,618
Diluted (in shares)	307,912,959,368	90,351,540,618
Preferred Stock [Member]
Common Share Equivalents Excluded from Calculation of Basic and Dilutive Income (Loss) Per Share [Abstract]
Antidilutive securities excluded from computation of basic and dilutive income (loss) per share (in shares)	1,250,000,000	162,771,153,000
Stock Options [Member]
Common Share Equivalents Excluded from Calculation of Basic and Dilutive Income (Loss) Per Share [Abstract]
Antidilutive securities excluded from computation of basic and dilutive income (loss) per share (in shares)	67,587,230,680	69,862,230,680

LEASE, Summary (Details)

LEASE, Summary (Details)	Dec. 31, 2021
Maximum [Member]
Operating Leases [Abstract]
Lease agreements term	20 years

LEASE, Maturity of Lease Liabil

LEASE, Maturity of Lease Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Maturity of Lease Liabilities by Fiscal Year [Abstract]
2022	$ 572,335
2023	450,877
2024	342,005
2025	337,685
2026	267,759
Thereafter	1,941,250
Total undiscounted operating lease payments	3,911,911
Less: Imputed interest	(789,562)
Present value of operating lease liabilities	$ 3,122,349	$ 3,589,207

LEASE, Balance Sheet Classifica

LEASE, Balance Sheet Classification and Other Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Balance Sheet Classification [Abstract]
Right of use asset	$ 3,543,930	$ 4,078,621
Operating lease liability, current	437,328	474,686
Operating lease liability, net of current	2,685,021	3,114,521
Total operating lease liabilities	3,122,349	3,589,207
Amortization of right-of-use asset	$ 534,691	$ 584,398
Other Information [Abstract]
Weighted-average remaining lease term for operating leases	10 years
Weighted-average discount rate for operating leases	4.74%

LEASE, Components of Lease Cost

LEASE, Components of Lease Cost (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Components of Lease Cost [Abstract]
Operating lease cost	$ 389,538
Variable lease cost	372,608
Short-term lease cost	139,291
Total Rent Expense	901,437	$ 1,000,000
Cash paid for leasing arrangement	$ 467,000

INCOME TAXES, Reconciliation of

INCOME TAXES, Reconciliation of Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES [Abstract]
U.S. federal statutory rate	$ (847,867)	$ (781,704)
State and local taxes, net of federal benefit	(111,900)	(132,291)
Change in valuation allowance	734,615	1,201,450
True-up & deferred adjustment	11,441	23,614
Stock based compensation	8,171	19,159
Forgiveness of PPP loan	(210,432)	0
Other permanent items	0	935
Change in tax rate	89,360	2,429
Expired warrants	0	(422,655)
Other	326,612	89,063
Income tax provision (benefit)	$ 0	$ 0

INCOME TAXES, Deferred Tax Asse

INCOME TAXES, Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets [Abstract]
Net operating losses	$ 14,136,491	$ 13,366,483
Inventory reserves and allowances	30,156	31,249
Accrued Expenses and Deferred Income	136,686	45,358
Charitable contribution	5,134	5,303
Stock based compensation	1,903,413	1,966,058
Net book value of fixed assets	1,961	6,574
Net book value of intangible assets	671,954	731,365
ASC 842 - Lease Accounting	33,891	32,681
Total deferred tax assets	16,919,686	16,185,071
Deferred tax liabilities [Abstract]
Net deferred tax assets	16,919,686	16,185,071
Valuation allowance	(16,919,686)	(16,185,071)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES, Other Information

INCOME TAXES, Other Information (Details) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2021	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES [Abstract]
Change in valuation allowance		$ 16,919,686	$ 16,185,071
Increase in valuation allowance		734,615	$ 1,201,450
Operating Loss Carryforwards [Abstract]
Gain on loan forgiveness	$ 885,226
U.S. Federal [Member]
Operating Loss Carryforwards [Abstract]
Operating Loss Carryforwards		61,000,000
U.S. Federal [Member] | 2032 through 2037 [Member]
Operating Loss Carryforwards [Abstract]
Operating Loss Carryforwards		46,300,000
U.S. Federal [Member] | No Expiration Date [Member]
Operating Loss Carryforwards [Abstract]
Operating Loss Carryforwards		14,700,000
State [Member]
Operating Loss Carryforwards [Abstract]
Operating Loss Carryforwards		46,600,000
State [Member] | 2032 through 2037 [Member]
Operating Loss Carryforwards [Abstract]
Operating Loss Carryforwards		35,400,000
State [Member] | No Expiration Date [Member]
Operating Loss Carryforwards [Abstract]
Operating Loss Carryforwards		$ 11,200,000

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information, Profit (Loss) [Abstract]
Net sales	$ 13,319,854	$ 13,920,745
Segment gross profit	5,292,554	5,777,221
Corporate expenses	10,033,048	9,225,593
LOSS FROM OPERATIONS	(4,740,494)	(3,448,372)
Corporate other income (expense), net	703,035	(274,020)
NET LOSS	(4,037,459)	(3,722,392)
Depreciation and amortization	497,408	550,098
Vapor [Member]
Segment Reporting Information, Profit (Loss) [Abstract]
Net sales	2,084,813	2,458,945
Grocery [Member]
Segment Reporting Information, Profit (Loss) [Abstract]
Net sales	11,235,041	11,461,800
Operating Segments [Member] | Vapor [Member]
Segment Reporting Information, Profit (Loss) [Abstract]
Net sales	2,084,813	2,458,945
Segment gross profit	1,245,214	1,425,140
Depreciation and amortization	1,000	10,000
Operating Segments [Member] | Grocery [Member]
Segment Reporting Information, Profit (Loss) [Abstract]
Net sales	11,235,041	11,461,800
Segment gross profit	4,047,340	4,352,081
Depreciation and amortization	$ 500,000	$ 500,000

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Feb. 22, 2022	Feb. 08, 2022	Feb. 02, 2022	Feb. 26, 2021	Aug. 13, 2018	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Common Stock [Member]
Series D Preferred Stock [Abstract]
Preferred Stock exercised (in shares)						6,600,000,000	162,800,000,000	38,700,000,000
Stock options exercised (in shares)							2,275,000,000
Chief Executive Officer [Member]
Subsequent Event [Abstract]
Base salary					$ 450,000
Chief Executive Officer [Member] | Restricted Stock [Member]
Equity Securities, Restricted [Abstract]
Granted (in shares)					11
President and Chief Operating Officer [Member]
Subsequent Event [Abstract]
Base salary				$ 400,000
Increment percentage on salary each subsequent year				10.00%
Mother Earth's Storehouse [Member] | Asset Purchase Agreement [Member]
Subsequent Event [Abstract]
Consideration paid for acquisition		$ 575,000
Subsequent Event [Member] | Philip Morris [Member] | Patent Infringement Litigation [Member]
Subsequent Event [Abstract]
Attorney fees paid	$ 575,000
Subsequent Event [Member] | Chief Financial Officer [Member]
Subsequent Event [Abstract]
Base salary			$ 300,000
Increment percentage on salary each subsequent year			10.00%
Subsequent Event [Member] | Mother Earth's Storehouse [Member] | Asset Purchase Agreement [Member]
Subsequent Event [Abstract]
Cash purchase price		3,900,000
Cash paid for inventory		$ 677,500