LifeMD (LFMD) 10-Q 13 May 22 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2022	May 12, 2022
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-39785
Entity Registrant Name	LIFEMD, INC.
Entity Central Index Key	0000948320
Entity Tax Identification Number	76-0238453
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	236 Fifth Avenue
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10001
City Area Code	(866)
Local Phone Number	351-5907
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
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		30,796,429
Common Stock, par value $.01 per share
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	LFMD
Security Exchange Name	NASDAQ
Series A Cumulative Perpetual Preferred Stock, par value $0.0001 per share
Title of 12(b) Security	Series A Cumulative Perpetual Preferred Stock, par value $0.0001 per share
Trading Symbol	LFMDP
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 25,084,644	$ 41,328,039
Accounts receivable, net	1,796,502	980,055
Product deposit	615,293	203,556
Inventory, net	1,240,034	1,616,600
Other current assets	842,989	793,190
Total Current Assets	29,579,462	44,921,440
Non-current assets
Equipment, net	506,367	233,805
Right of use asset, net	1,633,924	1,752,448
Capitalized software, net	4,710,120	2,995,789
Goodwill and intangible assets, net	13,860,603	19,761
Total Non-current Assets	20,711,014	5,001,803
Total Assets	50,290,476	49,923,243
Current Liabilities
Accounts payable	11,676,030	9,059,214
Accrued expenses	11,550,232	11,595,605
Notes payable, net	63,400	63,400
Current operating lease liabilities	534,451	607,490
Deferred revenue	1,788,555	1,499,880
Total Current Liabilities	25,612,668	22,825,589
Long-term Liabilities
Noncurrent operating lease liabilities	1,206,082	1,178,544
Contingent consideration	5,701,000	100,000
Purchase price payable	1,415,655
Total Liabilities	33,935,405	24,104,133
Commitments and Contingencies (Note 9)
Mezzanine Equity
Preferred Stock, $0.0001 par value; 5,000,000 shares authorized Series B Preferred Stock, $0.0001 par value; 5,000 shares authorized, 3,500 and 3,500 shares issued and outstanding, liquidation value approximately, $1,207 and $1,175 per share as of March 31, 2022 and December 31, 2021, respectively	4,223,014	4,110,822
Stockholders’ Equity
Series A Preferred Stock, $0.0001 par value; 1,610,000 shares authorized, 1,400,000 shares issued and outstanding, liquidation value approximately, $26.17 and $25.62 per share as of March 31, 2022 and December 31, 2021, respectively	140	140
Common stock, $0.01 par value; 100,000,000 shares authorized, 30,899,469 and 30,704,434 shares issued, 30,796,429 and 30,601,394 outstanding as of March 31, 2022 and December 31, 2021, respectively	308,995	307,045
Additional paid-in capital	169,026,965	164,517,634
Accumulated deficit	(155,997,323)	(141,921,085)
Treasury stock, 103,040 and 103,040 shares, at cost	(163,701)	(163,701)
Total LifeMD, Inc. Stockholders’ Equity	13,175,076	22,740,033
Non-controlling interest	(1,043,019)	(1,031,745)
Total Stockholders’ Equity	12,132,057	21,708,288
Total Liabilities, Mezzanine Equity and Stockholders’ Equity	$ 50,290,476	$ 49,923,243

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Preferred stock, at par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Series A Preferred Stock, at par value	$ 0.0001
Series A Preferred Stock, shares authorized	5,000,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	30,899,469	30,704,434
Common stock, shares outstanding	30,796,429	30,601,394
Treasury stock, shares	103,040	103,040
Series B Preferred Stock [Member]
Preferred stock, at par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000	5,000
Preferred stock, shares issued	3,500	3,500
Preferred stock, shares outstanding	3,500	3,500
Preferred stock, liquidation value	$ 1,207	$ 1,175
Series A Preferred Stock [Member]
Series A Preferred Stock, at par value	$ 0.0001	$ 0.0001
Series A Preferred Stock, shares authorized	1,610,000	1,610,000
Series A Preferred Stock, shares issued	1,400,000	1,400,000
Series A Preferred Stock, shares outstanding	1,400,000	1,400,000
Series A Preferred Stock, liquidation value	$ 26.17	$ 25.62

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenues
Total revenues, net	$ 29,042,837	$ 18,198,112
Cost of revenues
Total cost of revenues	5,248,175	3,211,057
Gross profit	23,794,662	14,987,055
Expenses
Selling and marketing expenses	21,909,825	18,640,731
General and administrative expenses	12,302,478	7,021,541
Other operating expenses	1,327,734	636,787
Customer service expenses	933,307	295,277
Development costs	428,333	311,056
Total expenses	36,901,677	26,905,392
Operating loss	(13,107,015)	(11,918,337)
Interest expense, net	(167,934)	(139,463)
Gain on debt forgiveness		184,914
Net loss	(13,274,949)	(11,872,886)
Net income (loss) attributable to non-controlling interest	24,726	(270,503)
Net loss attributable to LifeMD, Inc.	(13,299,675)	(11,602,383)
Preferred stock dividends	(776,563)
Net loss attributable to LifeMD, Inc. common stockholders	$ (14,076,238)	$ (11,602,383)
Basic loss per share attributable to LifeMD, Inc. common stockholders	$ (0.46)	$ (0.47)
Diluted loss per share attributable to LifeMD, Inc. common stockholders	$ (0.46)	$ (0.47)
Weighted average number of common shares outstanding:
Basic	30,853,118	24,467,788
Diluted	30,853,118	24,467,788
Telehealth Revenue Net [Member]
Revenues
Total revenues, net	$ 22,598,061	$ 13,283,315
Work Simpli Revenue Net [Member]
Revenues
Total revenues, net	6,444,776	4,914,797
Cost Of Telehealth Revenue [Member]
Cost of revenues
Total cost of revenues	5,086,068	3,123,025
Cost Of Work Simpli Revenue [Member]
Cost of revenues
Total cost of revenues	$ 162,107	$ 88,032

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2020		$ 234,337	$ 77,779,370	$ (80,151,905)	$ (163,701)	$ (2,301,899)	$ (2,175,687)	$ (4,477,586)
Beginning balance, shares at Dec. 31, 2020		23,433,663
Stock compensation		$ 12,038	2,313,737			2,325,775		2,325,775
Stock compensation, shares		1,203,750
Cashless exercise of stock options		$ 6,089	(6,089)
Cashless exercise of stock options, shares		608,905
Exercise of stock options		$ 300	23,700			24,000		24,000
Exercise of stock options, shares		30,000
Sale of stock in private placement, net		$ 6,087	13,489,183			13,495,270		13,495,270
Sale of stock in private placement, net, shares		608,696
Distribution to non-controlling interest							(36,000)	(36,000)
Purchase of additional membership interest of WSS			(377,419)			(377,419)	(66,603)	(444,022)
Adjustment of noncontrolling interest for additional investment			(1,636,875)			(1,636,875)	1,780,897	144,022
Net (loss) income				(11,602,383)		(11,602,383)	(270,503)	(11,872,886)
Ending balance, value at Mar. 31, 2021		$ 258,851	91,585,607	(91,754,288)	(163,701)	(73,531)	(767,896)	(841,427)
Ending balance, shares at Mar. 31, 2021		25,885,014
Beginning balance, value at Dec. 31, 2021	$ 140	$ 307,045	164,517,634	(141,921,085)	(163,701)	22,740,033	(1,031,745)	21,708,288
Beginning balance, shares at Dec. 31, 2021	1,400,000	30,704,434
Stock compensation		$ 1,475	4,471,306			4,472,781		4,472,781
Stock compensation, shares		147,500
Cashless exercise of stock options		$ 255	(255)
Cashless exercise of stock options, shares		25,535
Exercise of stock options, shares								25,535
Distribution to non-controlling interest							(36,000)	$ (36,000)
Net (loss) income				(13,299,675)		(13,299,675)	24,726	(13,274,949)
Exercise of warrants		$ 220	38,280			38,500		38,500
Exercise of warrants, shares		22,000
Series A Preferred Stock Dividend				(776,563)		(776,563)		(776,563)
Ending balance, value at Mar. 31, 2022	$ 140	$ 308,995	$ 169,026,965	$ (155,997,323)	$ (163,701)	$ 13,175,076	$ (1,043,019)	$ 12,132,057
Ending balance, shares at Mar. 31, 2022	1,400,000	30,899,469

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (13,274,949)	$ (11,872,886)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount		80,051
Amortization of capitalized software	383,812	24,451
Amortization of intangibles	114,394	83,903
Depreciation of fixed assets	32,477
Gain on forgiveness of debt		(184,914)
Operating lease payments	118,524	24,588
Stock compensation expense	4,472,781	2,325,775
Changes in Assets and Liabilities
Accounts receivable	(816,447)	(703,022)
Product deposit	(411,737)	(483,478)
Inventory	383,734	(410,123)
Other current assets	(49,799)	50,075
Change in operating lease liability	(45,501)	(21,922)
Deferred revenue	288,675	422,429
Accounts payable	2,477,466	124,633
Accrued expenses	(1,764,573)	1,433,611
Net cash used in operating activities	(8,091,143)	(9,106,829)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for capitalized software costs	(2,098,143)	(48,860)
Purchase of equipment	(267,151)
Purchase of intangible assets	(4,000,500)
Acquisition of business, net of cash acquired	(1,012,395)
Net cash used in investing activities	(7,378,189)	(48,860)
CASH FLOWS FROM FINANCING ACTIVITIES
Cash proceeds from private placement offering, net		13,495,270
Cash proceeds from exercise of options		24,000
Cash proceeds from exercise of warrants	38,500
Preferred stock dividends	(776,563)
Purchase of membership interest of WSS		(100,000)
Distributions to non-controlling interest	(36,000)	(36,000)
Net cash (used in) provided by financing activities	(774,063)	13,383,270
Net (decrease) increase in cash	(16,243,395)	4,227,581
Cash at beginning of period	41,328,039	9,179,075	$ 9,179,075
Cash at end of period	25,084,644	13,406,656	$ 41,328,039
Cash paid for interest
Cash paid during the period for interest		17,271
Non-cash investing and financing activities
Cashless exercise of warrants		300
Cashless exercise of options	255
Consideration payable for Cleared acquisition	8,079,367
Consideration payable for ResumeBuild acquisition	500,000
Principal of Paycheck protection Program loans forgiven		184,914
Additional purchase of membership interest in WSS issued in performance options		$ 144,002

NATURE OF THE ORGANIZATION AND

NATURE OF THE ORGANIZATION AND BUSINESS	3 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF THE ORGANIZATION AND BUSINESS	NOTE 1 – NATURE OF THE ORGANIZATION AND BUSINESS Corporate History LifeMD, Inc. was formed in the State of Delaware on May 24, 1994, under its prior name, Immudyne, Inc. The Company changed its name to Conversion Labs, Inc. on June 22, 2018 and then subsequently, on February 22, 2021, it changed its name to LifeMD, Inc. Effective February 22, 2021, the trading symbol for the Company’s common stock, par value $ 0.01 On April 1, 2016, the original operating agreement of Immudyne PR LLC (“Immudyne PR”), a joint venture to market the Company’s skincare products, was amended and restated and the Company increased its ownership and voting interest in Immudyne PR to 78.2 100 In June 2018, the Company closed the strategic acquisition of 51 85.6 On January 18, 2022, the Company acquired Cleared Technologies, PBC, a Delaware public benefit corporation (“Cleared”), a rapidly growing nationwide allergy telehealth platform that provides personalized treatments for allergy, asthma, and immunology (See Note 3). Nature of Business The Company is a direct-to-patient telehealth technology company that provides a smarter, cost-effective and convenient way for patients of its affiliated medical group to access healthcare. The Company believes that the traditional model of visiting a doctor’s office, receiving a physical prescription, visiting a local pharmacy, and returning to see a doctor for follow up care or prescription refills is inefficient, costly to patients, and discourages many patients from seeking much needed medical care. The U.S. healthcare system is undergoing a paradigm shift, thanks to new technologies and the emergence of direct-to-patient healthcare. Direct-to-patient telehealth technology companies, like the Company, connect consumers to affiliated, licensed, healthcare professionals for care across numerous indications, including concierge care, men’s sexual health, and dermatology, among others. The Company’s telehealth platform helps patients access their licensed providers for diagnoses, virtual care, and prescription medications, often delivered on a recurring basis. In addition to its telehealth prescription offerings, the Company sells over-the-counter (“OTC”) products. All products are available on a subscription or membership basis, where a patient can subscribe to receive regular shipments of prescribed medications or products. This creates convenience and often discounted pricing opportunities for patients and recurring revenue streams for the Company. The Company believes that brand innovation, customer acquisition, and service excellence form the heart of its business. As is exemplified with its first brand, Shapiro MD, it has built a full line of proprietary OTC products for male and female hair loss, Food and Drug Administration (“FDA”) approved OTC minoxidil, an FDA-cleared medical device, and now a personalized telehealth platform offering that gives consumers access to virtual medical treatment from their providers and, when appropriate, a full line of oral and topical prescription medications for hair loss. The Company’s men’s brand, RexMD, currently offers access to provider-based treatment for erectile dysfunction, as well as treatment for other common men’s health issues, including premature ejaculation and hair loss. In the first quarter of 2021, the Company launched its newest brand, NavaMD, a tele-dermatology and skincare brand for women. The Company has built a platform that allows it to efficiently launch telehealth and wellness product lines wherever it determines there is a market need. Business and Subsidiary History In June 2018, Conversion Labs closed the strategic acquisition of 51 85.6 In early 2019, the Company had launched a service-based business under the name Conversion Labs Media LLC (“CVLB Media”), a Puerto Rico limited liability company, which was to be used to run e-commerce marketing campaigns for other online businesses. However, this business initiative was terminated in early 2019 in order to focus on its core business as well as the expansion of our telehealth opportunities. In May 2019, Conversion Labs RX, LLC (“CVLB Rx”), a Puerto Rico limited liability company, signed a strategic partnership agreement with GoGoMeds.com (“GoGoMeds”). GoGoMeds is a nationwide pharmacy licensed to dispense prescription medications directly to consumers in all 50 states and the District of Columbia. However, since its inception, CVLB Rx did not conduct any business and CVLB Rx was dissolved on August 7, 2020. Additionally, Conversion Labs Asia Limited (“Conversion Labs Asia”), a Hong Kong company, had no activity during the three months ended March 31, 2022 and 2021. On January 18, 2022, the Company acquired Cleared, a rapidly growing nationwide allergy telehealth platform that provides personalized treatments for allergy, asthma, and immunology. Under the terms of the agreement, the Company acquired all outstanding shares of Cleared at closing in exchange for a $ 460,000 3.46 1.73 507,000 In February 2022, WorkSimpli closed on an Asset Purchase Agreement (the “ResumeBuild APA”) with East Fusion FZCO, a Dubai, UAE corporation (the “Seller”), whereby WorkSimpli acquired substantially all of the assets associated with the Seller’s business offering subscription-based resume building software through SaaS online platforms (the “Acquisition”). WorkSimpli paid to the Seller a purchase price $ 4,000,000 500 15 62,500 Unless otherwise indicated, the terms “LifeMD,” “Company,” “we,” “us,” and “our” refer to LifeMD, Inc. (formerly known as Conversion Labs, Inc.), our wholly subsidiary LifeMD PR, LLC (formerly Immudyne PR LLC, and “Conversion Labs PR”), a Puerto Rico limited liability company (“Conversion Labs PR”, or “CLPR”), our recent acquisition, Cleared, a Delaware public benefit corporation and our majority-owned subsidiary, WorkSimpli. The affiliated network of medical Professional Corporations and medical Professional Associations administratively led by LifeMD Southern Patient Medical Care, P.C., is the Company’s variable interest entity in which we hold a controlling financial interest (“LifeMD PC”). Unless otherwise specified, all dollar amounts are expressed in United States dollars. Partnerships On July 13, 2021, the Company, on behalf of its customers, entered into an agreement to engage Quest Diagnostics Incorporated (“Quest Diagnostics”) as the Company’s laboratory services provider to perform certain clinical laboratory diagnostic services based on orders submitted to Quest Diagnostics by licensed health care providers who are under contract with the Company and are authorized under U.S. federal or state law to order laboratory tests. Patients of LifeMD Inc.’s affiliated providers gain access to more than 150 of the most ordered laboratory tests at preferential prices, and which can be completed in the comfort, safety, and convenience of their home or office or at any one of Quest Diagnostics’ 2,000 facilities On July 14, 2021, the Company entered into an agreement to engage Axle Health Inc. (“Axle Health”) to assist the Company in establishing a platform to enable patients of the Company’s medical practice clients (“MP Clients”) to schedule certain nursing services, including blood draws, injections, and other basic healthcare services, and to furnish operational support services to medical practices using the platform. In connection therewith, Axle Health granted the Company a revocable, nontransferable, non-exclusive right and license, with the right to grant sublicenses, to install and use the software and other technology relating to the platform developed, owned, or with the right to grant sublicenses to install and use the software and/or other technology developed, owned, or licensed by Axle Health, including the platform, to facilitate the scheduling and provision of certain nursing services to patients of MP Clients. On August 4, 2021, the Company entered into a partnership agreement with Particle Health, a state-of-the-art, digital health company with a HIPAA-compliant technology platform that converts electronic medical records data into a user-friendly Fast Healthcare Interoperability Resource (“FHIR”) format. Particle Health enables healthcare companies by offering simple, secure access to vital medical data. With Particle Health’s platform, and patient consent, licensed medical providers on the LifeMD primary care platform gain instant access to comprehensive patient health records, therefore enabling best-in-class, personalized care through a deeper understanding of their patients’ medical histories On August 30, 2021, the Company signed a letter of intent with Prescryptive Health (“Prescryptive”), a healthcare technology company empowering consumers by improving the way healthcare is delivered. The partnership is expected to accelerate growth for both companies by combining LifeMD’s expanding direct-to-patient telehealth brands and LifeMD primary care platform with Prescryptive’s best-in-class digital pharmacy fulfillment and e-prescribing technology platform. Liquidity The Company has funded operations in the past through the sales of its products, issuance of common and preferred stock, and through loans and advances. The Company’s continued operations are dependent upon obtaining an increase in its sale volumes and obtaining funding from third-party sources or the issuance of additional shares of common stock. On February 11, 2021, the Company consummated the closing of a private placement offering (the “February 2021 Offering”), whereby pursuant to the securities purchase agreement (the “February 2021 Purchase Agreement”) entered into by the Company and certain accredited investors on February 11, 2021 the Investors purchased 608,696 0.01 23.00 14.0 13.5 On June 1, 2021, the Company entered into a securities purchase agreement (the “June 1, 2021 Purchase Agreement”) with a financial institution (the “Purchaser”), pursuant to which the Company sold and issued: (i) a senior secured redeemable debenture (the “Debenture”) in the aggregate principal amount of $ 15.0 1,500,000 12.00 500,000 warrants were issued to the Purchaser upon closing with the remaining 1,000,000 warrants only issued to the Purchaser in increments of 500,000 if the Debenture remains outstanding for twelve and twenty four months, respectively, following the closing date of the June 1, 2021 Purchase Agreement three years three years 15.0 15.0 On June 8, 2021, the Company filed a shelf registration statement on Form S-3 under the Securities Act of 1933, as amended (the “Securities Act”), which was declared effective on June 22, 2021 (the “2021 Shelf”). Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $ 150 60 150 58.5 59.5 32 In September 2021, the Company entered into two underwriting agreements (the “Preferred Underwriting Agreement” and “the Common Underwriting Agreement”) with B. Riley. Pursuant to the Preferred Underwriting Agreement, the Company agreed to sell 1,400,000 8.875 0.0001 25.00 210,000 3,833,334 500,000 0.01 6.00 55.3 15.0 The Company will pay cumulative distributions on the Series A Preferred Stock, from the date of original issuance, in the amount of $ 2.21875 per share each year, which is equivalent to 8.875 % of the $ 25.00 liquidation preference per share. Dividends on the Series A Preferred Stock will be payable quarterly in arrears, on or about the 15th day of January, April, July, and October of each year. The second quarterly dividend on the Series A Preferred Stock was declared on March 25, 2022 to holders of record as of April 5, 2022 and was paid on April 15, 2022. The dividend is included in the Company’s results of operations for the three months ended March 31, 2022. Liquidity Evaluation As of March 31, 2022, the Company has an accumulated deficit approximating $ 156 The Company has a current cash balance of approximately $ 20.1 million as of the filing date, which includes the $ 13.5 million of net proceeds from the February 2021 Offering and the $ 55.3 million of net proceeds from the October 4, 2021 Offerings. The Company reviewed its forecasted operating results and sources and uses of cash used in management’s assessment, which included the available financing and consideration of positive and negative evidence impacting management’s forecasts, market, and industry factors. Positive indicators that lead to its conclusion that the Company will have sufficient cash over the next 12 months following the date of this report include: (1) its continued strengthening of the Company’s revenues and improvement of operational efficiencies across the business, (2) the expected improvement in its cash burn rate over the next 12 months, (3) $ 59.5 million available under the ATM Sales Agreement and $ 32 million available under the 2021 Shelf, (4) management’s ability to curtail expenses, if necessary, and (5) the overall market value of the telehealth industry and how it believes that will continue to drive interest in the Company.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and note disclosures required by accounting principles generally accepted in the United States (“U.S. GAAP”) for complete audited financial statements. The accompanying unaudited financial information should be read in conjunction with the audited consolidated financial statements, including the notes thereto, as of and for the year ended December 31, 2021, included in our 2021 Annual Report on Form 10-K filed with the SEC. The information furnished in this report reflects all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair presentation of our financial position, results of operations and cash flows for each period presented. The results of operations for the three months ended March 31, 2022 are not necessarily indicative of the results for the year ending December 31, 2022 or for any future period. Principles of Consolidation The Company evaluates the need to consolidate affiliates based on standards set forth in Accounting Standards Codification (“ASC”) 810, Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, CLPR, its recent acquisition, Cleared, its majority owned subsidiary, WorkSimpli, in addition to LifeMD PC, the Company’s variable interest entity in which we hold a controlling financial interest. During the year ended December 31, 2021, the Company purchased an additional 34.6 85.6 All significant intercompany transactions and balances have been eliminated in consolidation. Cash and Cash Equivalents Highly liquid investments with a maturity of three months or less when purchased are considered to be cash equivalents. As of March 31, 2022 and December 31, 2021, there were no cash equivalents. The Company maintains deposits in financial institutions in excess of amounts guaranteed by the Federal Deposit Insurance Corporation. Cash and cash equivalents are maintained at financial institutions, and at times, balances may exceed federally insured limits. We have never experienced any losses related to these balances. Variable Interest Entities In accordance with ASC 810, Consolidation The Company determined that the LifeMD PC entity, the Company’s affiliated medical professional corporation, is a VIE and subject to consolidation. LifeMD PC and the Company do not have any shareholders in common. LifeMD PC is owned by licensed physicians, and the Company maintains a service agreement with LifeMD PC whereby we provide all non-clinical services to LifeMD PC. The Company determined that it is the primary beneficiary of LifeMD PC and must consolidate, as we have both the power to direct the activities of LifeMD PC that most significantly impact the economic performance of the entity and we have the obligation to absorb the losses. As a result, the Company presents the financial position, results of operations, and cash flows of LifeMD PC as part of the consolidated financial statements of the Company. There is no non-controlling interest upon consolidation of LifeMD PC. Total net loss for LifeMD PC was approximately $ 1.5 Use of Estimates The Company prepares its unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Some of the more significant estimates required to be made by management include the determination of reserves for accounts receivable, returns and allowances, the valuation of inventory and stockholders’ equity-based transactions. Actual results could differ from those estimates. Reclassifications Certain reclassifications have been made to conform the prior year’s data to the current presentation. These reclassifications have no effect on previously reported operating loss, stockholders’ deficit or cash flows. Given the increase in the Company’s software business and to conform the Company’s presentation of operating results to industry standards, the Company has changed their categories for reporting operations and, as a result, the Company has made reclassifications to the prior year presentation in order to conform it to the current periods’ presentation. The reclassifications include: (1) $ 6,538 157,662 45,659 73,170 Revenue Recognition The Company records revenue under the adoption of ASC 606, Revenue from Contracts with Customers 1. Identify the contract 2. Identify performance obligations 3. Determine the transaction price 4. Allocate the transaction price 5. Recognize revenue For the Company’s product-based contracts with customers, the Company has determined that there is one performance obligation, which is the delivery of the product; this performance obligation is transferred at a discrete point in time. The Company generally records sales of finished products once the customer places and pays for the order, with the product being simultaneously shipped by a third-party fulfillment service provider; in limited cases, title does not pass until the product reaches the customer’s delivery site, in these limited cases, recognition of revenue should be deferred until that time, however the Company does not have a process to properly record the recognition of revenue if orders are not immediately shipped, and deems the impact to be immaterial. In all cases, delivery is considered to have occurred when title and risk of loss have transferred to the customer, which is usually commensurate upon shipment of the product. In the case of its product-based contracts, the Company provides a subscription sensitive service based on the recurring shipment of products and records the related revenue under the subscription agreements subsequent to receiving the monthly product order, recording the revenue at the time it fulfills the shipment obligation to the customer. For its product-based contracts with customers, the Company records an estimate for provisions of discounts, returns, allowances, customer rebates and other adjustments for its product shipments, and are reflected as contra revenues in arriving at reported net revenues. The Company’s discounts and customer rebates are known at the time of sale, correspondingly, the Company reduces gross product sales for such discounts and customer rebates. The Company estimates customer returns and allowances based on information derived from historical transaction detail, and accounts for such provisions, as contra revenue, during the same period in which the related revenues are earned. The Company has determined that the population of its product-based contracts with customers are homogenous, supporting the ability to record estimates for returns and allowances to be applied to the entire product-based portfolio population. Customer discounts, returns and rebates on telehealth revenues approximated $1.5 million and $1.2 million, respectively, during the three months ended March 31, 2022 and 2021. The Company, through its majority-owned subsidiary WorkSimpli, offers a subscription-based service providing a suite of software applications to its subscribers, principally on a monthly subscription basis. The software suite allows the subscriber/user to convert almost any type of document to another electronic form of editable document, providing ease of editing. For these subscription-based contracts with customers, the Company offers an initial 14-day trial period which is billed at $ 1.95 1.8 1.5 448 554 For the three months ended March 31, 2022 and 2021, the Company had the following disaggregated revenue: SCHEDULE OF DISAGGREGATED REVENUE Three Months Ended March 31, 2022 % 2021 % Telehealth revenue $ 22,598,061 78 % $ 13,283,315 73 % WorkSimpli revenue 6,444,776 22 % 4,914,797 27 % Total net revenue $ 29,042,837 100 % $ 18,198,112 100 % Deferred Revenues The Company records deferred revenues when cash payments are received or due in advance of its performance. The Company’s deferred revenues relate to payments received for the in-process monthly or yearly contracts with customers and a portion attributable to the yet to be recognized initial 14-day trial period collections. SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY 2022 2021 Three Months Ended March 31, 2022 2021 Beginning of period $ 1,499,880 $ 916,880 Additions 6,367,970 5,024,866 Revenue recognized (6,079,295 ) (4,602,437 ) End of period $ 1,788,555 $ 1,339,309 Accounts Receivable Accounts receivable principally consist of amounts due from third-party merchant processors, who process our subscription revenues; the merchant accounts balance receivable represents the charges processed by the merchants that have not yet been deposited with the Company. The unsettled merchant receivable amount normally represents processed sale transactions from the final one to three days of the month, with collections being made by the Company within the first week of the following month. Management determines the need, if any, for an allowance for future credits to be granted to customers, by regularly evaluating aggregate customer refund activity, coupled with the consideration and current economic conditions in its evaluation of an allowance for future refunds and chargebacks. As of March 31, 2022 and December 31, 2021, the reserve for sales returns and allowances was approximately $ 495 477 Inventory As of March 31, 2022 and December 31, 2021, inventory primarily consisted of finished goods related to the Company’s OTC products included in the telehealth revenue section of the table above. Inventory is maintained at the Company’s third-party warehouse location in Wyoming and at various Amazon fulfillment centers. The Company also maintains inventory at a company owned warehouse in Pennsylvania. Inventory is valued at the lower of cost or net realizable value with cost determined on an average cost basis. Management compares the cost of inventory with the net realizable value and an allowance is made for writing down inventory to net realizable, if lower. As of both March 31, 2022 and December 31, 2021, the Company recorded an inventory reserve in the amount of $ 57,481 As of March 31, 2022 and December 31, 2021, the Company’s inventory consisted of the following: SUMMARY OF INVENTORY March 31, December 31, 2022 2021 Finished Goods - Products $ 1,215,022 1,592,654 Raw materials and packaging components 82,493 81,427 Inventory reserve (57,481 ) (57,481 ) Total Inventory - net $ 1,240,034 $ 1,616,600 Product Deposit Many of our vendors require deposits when a purchase order is placed for goods or fulfillment services. These deposits typically range from 10 33 615 204 1.3 511 Capitalized Software Costs The Company capitalizes certain internal payroll costs and third-party costs related to internally developed software and amortizes these costs using the straight-line method over the estimated useful life of the software, generally three years. The Company does not sell internally developed software other than through the use of subscription service. Certain development costs not meeting the criteria for capitalization, in accordance with ASC 350-40 , Internal-Use Software 5.7 3.6 Goodwill and Intangible Assets Goodwill and intangible assets include those acquired in conjunction with the Cleared acquisition for which the purchase accounting is preliminary (see Note 3). Other amortizable intangible assets include: (1) intangible assets acquired related to the ResumeBuild brand (with original cost of approximately $ 4.5 five years 1,007,000 three years 200,000 ten years 22,731 three years Impairment of Long-Lived Assets Long-lived assets are evaluated for impairment whenever events or changes in circumstances have indicated that an asset may not be recoverable and are grouped with other assets to the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities (asset group). If the sum of the projected undiscounted cash flows (excluding interest charges) of an asset group is less than its carrying value and the fair value of an asset group is also less than its carrying value, the assets will be written down by the amount by which the carrying value of the asset group exceeded its fair value. However, the carrying amount of a finite-lived intangible asset can never be written down below its fair value. Any loss would be recognized in income from continuing operations in the period in which the determination is made. Paycheck Protection Program During the year ended December 31, 2020, the Company received aggregate loan proceeds in the amount of approximately $ 249,000 The unforgiven portion of the PPP loan is payable over two years at an interest rate of 1 During the three months ended March 31, 2021, the Company had a total of $ 184,914 63,400 Income Taxes The Company files corporate federal, state and local tax returns. Conversion Labs PR and WorkSimpli file tax returns in Puerto Rico. Both are limited liability companies and file separate tax returns with any tax liabilities or benefits passing through to its members. The Company records current and deferred taxes in accordance with ASC 740, Accounting for Income Taxes Stock-based Compensation The Company follows the provisions of ASC 718, Share-Based Payment Earnings (Loss) Per Share Basic earnings (loss) per common share (“EPS”) is based on the weighted average number of shares outstanding during each period presented. Convertible securities, warrants and options to purchase common stock are included as common stock equivalents only when dilutive. Potential common stock equivalents are excluded from dilutive earnings per share when the effects would be antidilutive. The Company follows the provisions of ASC 260, Diluted Earnings per Share The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES Three Months Ended March 31, 2022 2021 Series B Preferred Stock 1,299,389 1,162,466 Restricted Stock Units (RSUs) 1,412,500 47,500 Stock options 4,376,931 4,395,000 Warrants 3,859,638 3,550,471 Potentially dilutive securities 10,948,458 9,155,437 Segment Data Our portfolio of brands are included within two operating segments: Telehealth and WorkSimpli. We believe our current segments and brands within our segments complement one another and position us well for future growth. Segment operating results are reviewed by the chief operating decision maker to make determinations about resources to be allocated and to assess performance. Other factors, including type of business, revenue recognition and operating results are reviewed in determining the Company’s operating segments. Fair Value of Financial Instruments The carrying value of the Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued expenses and the face amount of notes payable approximate fair value for all periods presented. Concentrations of Risk The Company monitors its positions with, and the credit quality of, the financial institutions with which it invests. The Company, at times, maintains balances in various operating accounts in excess of federally insured limits. We are dependent on certain third-party manufacturers and pharmacies, although we believe that other contract manufacturers or third-party pharmacies could be quickly secured if any of our current manufacturers or pharmacies cease to perform adequately. As of March 31, 2022, we utilized four (4) suppliers for fulfillment services, seven (7) suppliers for manufacturing finished goods, four (4) suppliers for packaging, bottling and labeling and two (2) suppliers for prescription medications. As of December 31, 2021, we utilized four (4) suppliers for fulfillment services, six (6) suppliers for manufacturing finished goods and four (4) suppliers for packaging, bottling and labeling. We purchased 100 Recently Adopted Accounting Pronouncements In October 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2021-08, Business Combinations (Topic 805); Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Revenue from Contracts with Customers Other Recent Accounting Pronouncements All other accounting standards updates that have been issued or proposed by the FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption.

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Mar. 31, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	NOTE 3 – ACQUISITIONS On January 18, 2022, the Company completed the acquisition of Cleared and accounted for the transaction using the acquisition method in accordance with ASC 805, Business Combinations he results of Cleared are included within the consolidated financial statements commencing on the acquisition date. The preliminary purchase price was approximately $ 9.1 1.0 3.0 5.1 72.8 The Company, with the assistance of a third-party valuation expert, estimated the preliminary fair value of the acquired tangible and identifiable intangible assets using significant estimates such as revenue projections. The allocation of the consideration transferred to the assets acquired and the liabilities assumed is preliminary. This can be revised as a result of additional information obtained due to the finalization of the valuation inputs and assumptions as well as completing the assessment of the tax attributes of the business combination. Additional adjustments that could have a material impact on the Company’s results of operations and financial position may be recorded within the measurement period, which will not exceed one year from the acquisition date. The following table summarizes the preliminary acquisition date fair values of assets acquired and liabilities assumed: SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES Preliminary purchase price, net of cash acquired $ 9,091,762 Less: Inventory 7,168 Fixed assets 37,888 Accounts payable and other current liabilities (408,030 ) Goodwill and intangible assets $ 9,454,736 The amount allocated to goodwill and intangible assets reflects the benefits the Company expects to realize from the growth of the acquisition’s operations. The pro forma financial information, assuming the acquisition had taken place on January 1, 2022, as well as the revenue and earnings generated during the period after the acquisition date, were not material for separate disclosure and, accordingly, have not been presented. In February 2022, WorkSimpli closed on the ResumeBuild APA to purchase the related intangible assets associated with the ResumeBuild brand. WorkSimpli paid to the Seller a purchase price of $ 4,500,000 including cash paid upfront and contingent consideration of $ 500 Business Combinations 15 62,500

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	NOTE 4 – GOODWILL AND INTANGIBLE ASSETS As of March 31, 2022 and December 31, 2021, the Company has the following amounts related to goodwill and intangible assets: SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS Goodwill and Intangible Assets as at: March 31, December 31, Amortizable 2022 2021 Life Preliminary Goodwill – Cleared Acquisition $ 9,454,736 $ - Other Amortizable Intangible Assets: ResumeBuild brand 4,500,000 - 5 Customer relationship asset 1,006,840 1,006,840 3 Purchased licenses 200,000 200,000 10 Website domain name 22,731 22,231 3 Less: accumulated amortization (1,323,704 ) (1,209,310 ) Total net goodwill and amortizable intangible assets $ 13,860,603 $ 19,761 The aggregate amortization expense of the Company’s intangible assets for the three months ended March 31, 2022 and 2021 was approximately $ 114,394 83,903 680,683 900,000 112,500

ACCRUED EXPENSES

ACCRUED EXPENSES	3 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
ACCRUED EXPENSES	NOTE 5 – ACCRUED EXPENSES As of March 31, 2022 and December 31, 2021, the Company has the following amounts related to accrued expenses: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES March 31, December 31, 2022 2021 Accrued selling and marketing expenses 4,611,643 4,981,453 Accrued compensation 830,692 1,657,843 Accrued dividends payable 776,563 871,476 Sales tax payable 2,001,217 2,000,000 Purchase price payable 1,562,712 - Other accrued expenses 1,767,405 2,084,833 Total accrued expenses $ 11,550,232 $ 11,595,605

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE PPP Loan and Forgiveness In June 2020, the Company and its subsidiaries received three loans in the aggregate amount of approximately $ 249 1.0 The proceeds of the PPP Loan must be used for payroll costs, lease payments on agreements entered into before February 15, 2020 and utility payments under lease agreements entered into before February 1, 2020. At least 60% of the proceeds must be used for payroll costs and certain other expenses and no more than 40% may be used on non-payroll expenses 184,914 63,400 Total interest expense on notes payable, inclusive of amortization of debt discounts, amounted to $ 0 17,271

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 7 – STOCKHOLDERS’ EQUITY The Company has authorized the issuance of up to 100,000,000 0.01 5,000,000 0.0001 5,000 1,610,000 3,385,000 On June 8, 2021, the Company filed the 2021 Shelf. Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $ 150 60 150 59.5 32 Options and Warrants During the three months ended March 31, 2022, the Company issued an aggregate of 25,535 During the three months ended March 31, 2022, the Company issued an aggregate of 22,000 38,500 Membership Interest Purchase Agreement On July 31, 2019 the Company entered into a certain membership interest purchase agreement (the “MIPA”) by and between the Company, Conversion Labs PR, a majority owned subsidiary, Taggart International Trust, an entity controlled by the Company’s Chief Executive Officer, Mr. Justin Schreiber, and American Nutra Tech LLC, a company controlled by its Chief Innovation and Marketing Officer, Mr. Stefan Galluppi (“Mr. Schreiber, Taggart International Trust, Mr. Galluppi and American Nutra Tech LLC each a “Related Party” and collectively, the “Related Parties”). Pursuant to the MIPA, the Company purchased 21.83333% 100% As consideration for the Company’s purchase of the Remaining Interests from the Related Parties, Mr. Schreiber and Mr. Galluppi agreed to cancel all potential issuances of restricted stock and or options related to their employment with the Company, in exchange for the immediate issuance of 500,000 1,000,000 500,000 1,000,000 2.50 500,000 1,000,000 3.75 1,000,000 2,000,000 The Company recorded an aggregate expense of $ 18,060,000 2,000,000 1,200,000 Common Stock Common Stock Transactions During the Three Months Ended March 31, 2022 During the three months ended March 31, 2022, the Company issued an aggregate of 147,500 Noncontrolling Interest For the three months ended March 31, 2022, net income attributed to the non-controlling interest amounted to $ 24,726 270,503 36,000 WorkSimpli Software Restructuring Transaction Effective January 22, 2021 (the “WSS Effective Date”), the Company consummated the WSS Restructuring. To effect the WSS Restructuring the Company’s wholly-owned subsidiary Conversion Labs PR, entered into a series of membership interest exchange agreements, pursuant to which, Conversion Labs PR exchanged that certain promissory note, dated May 8, 2019 with an outstanding balance of $ 375,823 37,531 Concurrently, in furtherance of the WSS Restructuring, Conversion Labs PR entered into two Membership Interest Purchase Agreements (the “Founding Members MIPAs”) with two founding members of WSS (the “Founding Members”) whereby Conversion Labs PR purchased from the Founding Members an aggregate of 2,183 225,000 In furtherance of the WSS Restructuring, Conversion Labs PR entered into a Membership Interest Purchase Agreement with WSS, (the “CVLB PR MIPA”), pursuant to which Conversion Labs PR purchased 12,000 300,000 The CVLB PR MIPA provides that the transaction may be completed in three (3) tranches with a purchase price of $ 100,000 100,000 Following the consummation of the WSS Restructuring, Conversion Labs PR increased its ownership of WSS from 51% 85.58% Concurrently with the WSS Restructuring, Conversion Labs PR entered into option agreements with Sean Fitzpatrick (the “Fitzpatrick Option Agreement”) and Varun Pathak (the “Pathak Option Agreement” together with Fitzpatrick Option Agreement the “Option Agreements”), pursuant to which Conversion Labs PR granted options to purchase membership interest units of WSS. Upon vesting, the Fitzpatrick Options and the Pathak Options provide for the potential re-purchase of up to an additional 13.25% 72.98% The Fitzpatrick Option Agreement grants Sean Fitzpatrick the option to purchase 10,300 1.00 2,500,000 4,000,000 8,000,000 The Pathak Options shall vest in accordance with the following (i) 700 membership interests upon WSS achieving $ 2,500,000 4,000,000 8,000,000 The first two tranches of performance options granted to Sean Fitzpatrick and Varun Pathak vested immediately after the consummation of the restructuring transaction and therefore have been recorded as part of the acquisition through equity. The third tranche is not deemed probable and therefore has not been recognized to date. Stock Options 2020 Equity Incentive Plan (the “2020 Plan”) On January 8, 2021, the Company approved the Company’s 2020 Plan. Approval of the 2020 Plan was included as Proposal 1 in the Company’s definitive proxy statement for its Special Meeting of Shareholders filed with the Securities and Exchange Commission on December 7, 2020. The 2020 Plan is administered by the Compensation Committee of the Board of Directors (the “Board”) and initially provided for the issuance of up to 1,500,000 150,000 On June 24, 2021, at the Annual Meeting of Stockholders, the stockholders of the Company approved an amendment to the 2020 Plan to increase the maximum number of shares of the Company’s common stock available for issuance under the 2020 Plan by 1,500,000 3,300,000 276,052 The forms of award agreements to be used in connection with awards made under the 2020 Plan to the Company’s executive officers and non-employee directors are: ● Form of Non-Qualified Option Agreement (Non-Employee Director Awards) ● Form of Non-Qualified Option Agreement (Employee Awards); and ● Form of Restricted Stock Award Agreement. Previously, the Company had granted service-based stock options and performance-based stock options separate from the 2020 Plan. During the three months ended March 31, 2022, the Company issued an aggregate of 238,500 4 5 years The following is a summary of outstanding options activity under our 2020 Plan for the three months ended March 31, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance, December 31, 2021 2,063,500 $ 4.57 21.02 8.04 $ 9.41 Granted 38,500 3.28 4.30 4.81 3.69 Cancelled/Forfeited/Expired (78,802 ) 7.07 8.85 7.07 Balance at March 31, 2022 2,023,198 $ 3.28 21.02 7.72 $ 9.39 Exercisable at December 31, 2021 636,229 $ 4.57 21.02 8.95 $ 9.18 Exercisable at March 31, 2022 787,411 $ 3.28 21.02 8.68 $ 9.30 The total fair value of the options granted was approximately $ 142,247 0% 4 387.81% 465.55% 1.26% 1.62% 1,644,490 1,181,505 11,916,040 The following is a summary of outstanding service-based options activity (prior to the establishment of our 2020 Plan above) for the three months ended March 31, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance, December 31, 2021 1,658,733 $ 1.00 19.61 5.85 $ 5.45 Granted 50,000 4.12 4.76 4.12 Exercised (40,000 ) 1.40 1.19 1.40 Balance at March 31, 2022 1,668,733 $ 1.00 19.61 5.68 $ 5.51 Exercisable December 31, 2021 1,019,164 $ 1.00 19.61 5.21 $ 3.60 Exercisable at March 31, 2022 1,091,997 $ 1.00 19.61 5.21 $ 3.97 The total fair value of the options granted was approximately $ 205,995 0% 4 420.16% 1.37% 550,400 406,534 4,349,079 25,535 The following is a summary of outstanding performance-based options activity for the three months ended March 31, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance at December 31, 2021 535,000 $ 1.25 2.50 5.59 $ 1.60 Granted 150,000 4.12 3.76 4.12 Balance at March 31, 2022 685,000 $ 1.25 4.12 5 $ 2.15 Exercisable December 31, 2021 100,000 $ 1.75 2.50 1.96 $ 2.01 Exercisable at March 31, 2022 100,000 $ 1.75 2.50 1.72 $ 2.01 The total fair value of the options granted was approximately $ 617,980 0% 3.5 444% 1.37% 105,797 317,391 No Restricted Stock Units (RSUs) (under the 2020 Plan) A summary of outstanding RSU activity under our 2020 Plan is as follows: SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE RSU Outstanding Balance at December 31, 2021 375,375 Granted 547,500 Vested (60,375 ) Balance at March 31, 2022 862,500 The total fair value of the 547,500 1,713,025 976,120 12,163 4,800,769 60,375 47,500 RSUs (outside of 2020 Plan) The Company granted 620,000 6,867,600 591,000 120,600 5,430,000 50,000 550,000 Warrants The following is a summary of outstanding and exercisable warrants activity during the three months ended March 31, 2022: SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE Warrants Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance at December 31, 2021 3,888,438 $ 1.40 12.00 4.94 $ 5.59 Exercised (22,000 ) 1.75 0.21 1.75 Cancelled/Forfeited/Expired (6,800 ) 2.00 - 2.00 Balance at March 31, 2022 3,859,638 $ 1.40 12.00 4.48 $ 5.61 Exercisable December 31, 2021 2,621,307 $ 1.40 12.00 6.36 $ 5.98 Exercisable March 31, 2022 3,546,232 $ 1.40 12.00 4.72 $ 5.69 Total compensation expense on the above warrants for services was approximately $ 604,974 1,042,253 Stock-based Compensation The total stock-based compensation expense related to common stock issued for services, service-based stock options, performance-based stock options, warrants and RSUs amounted to approximately $ 4,472,781 2,325,775 27,855,532

LEASES

LEASES	3 Months Ended
	Mar. 31, 2022
Leases
LEASES	NOTE 8 – LEASES In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) Lease Accounting The Company leases office space domestically under operating leases. The Company’s headquarters are located in New York, New York for which the lease expires in 2025. We operate a marketing and sales center in Huntington Beach, California for which the lease expires in 2023, a patient care center in Greenville, South Carolina for which the lease expires in 2024 and a warehouse and fulfillment center in Columbia, Pennsylvania for which the lease expires in 2023. The table below reconciles the undiscounted future minimum lease payments under the above noted operating leases to the total operating lease liabilities recognized on the consolidated balance sheet as of March 31, 2022: SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES Remainder of fiscal year 2022 $ 614,098 Fiscal year 2023 732,409 Fiscal year 2024 484,580 Fiscal year 2025 68,850 Less: imputed interest (159,404 ) Present value of operating lease liabilities $ 1,740,533 Operating lease expenses were $ 202,412 93,410 Supplemental cash flow information related to operating lease liabilities consisted of the following: SCHEDULE OF CASH FLOW RELATED TO OPERATING LEASE LIABILITIES March 31, 2022 2021 Cash paid for operating lease liabilities $ 129,290 $ 89,935 Supplemental balance sheet information related to operating lease liabilities consisted of the following: SCHEDULE OF BALANCE SHEETS RELATED TO OPERATING LEASE LIABILITIES March 31, 2022 December 31, 2021 Weighted average remaining lease term in years 3.51 3.75 Weighted average discount rate 7.15 % 7.15 % We have elected to apply the short-term lease exception to the warehouse space we lease in Lancaster, Pennsylvania. This lease has a term of 12 2,100 3,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 - COMMITMENTS AND CONTINGENCIES Royalty Agreements During 2016, Conversion Labs PR entered into a sole and exclusive license, royalty and advisory agreement with Pilaris Laboratories, LLC (“Pilaris”) relating to Pilaris’ PilarisMax shampoo formulation and conditioner. The term of the agreement will be the life of the US Patent held by Pilaris, ten years As consideration for granting Conversion Labs PR this license, Pilaris will receive on quarterly basis, 10% no During 2018, the Company entered into a license agreement (the “Alphabet Agreement”) with M.ALPHABET, LLC (“Alphabet”), pursuant to which Alphabet agreed to license its PURPUREX business which consists of methods and compositions developed by Alphabet for the treatment of purpura, bruising, post-procedural bruising, and traumatic bruising (the “Product Line”). Pursuant to the license granted under the Alphabet Agreement, Conversion Labs PR obtains an exclusive license to incorporate (i) any intellectual property rights related to the Product Line and (ii) all designs, drawings, formulas, chemical compositions and specifications used or useable in the Product Line into one or more products manufactured, sold, and/or distributed by Alphabet for the treatment of purpura, bruising, post-procedural bruising and traumatic bruising and for all other fields of use or purposes (the “Licensed Product(s)”), and to make, have made, advertise, promote, market, sell, import, export, use, offer to sell, and distribute the Licensed Product(s) throughout the world with the exception of China, Hong Kong, Japan, and Australia (the “License”). The Company shall pay Alphabet a royalty equal to 13% Upon execution of the Alphabet Agreement, Alphabet was granted a 10 20,000 2.50 7,500,000 20,000 2.50 10,000,000 20,000 2.50 20,000,000 40,000 3.75 Purchase Commitments Many of the Company’s vendors require product deposits when a purchase order is placed for goods or fulfillment services related to inventory requirements. The Company’s history of product deposits with its inventory vendors, creates an implicit purchase commitment equaling the total expected product acceptance cost in excess of the product deposit. As of March 31, 2022 and December 31, 2021, the Company approximates its implicit purchase commitments to be $ 1.3 511 Legal Matters In the normal course of business operations, the Company may become involved in various legal matters. As of March 31, 2022, other than as set forth below, the Company’s management does not believe that there are any potential legal matters that could have an adverse effect on the Company’s consolidated financial position. On December 10, 2021, a purported breach of contract, breach of duty of good faith and fair dealing, unjust enrichment, quantum meruit, and fraud lawsuit, captioned Harborside Advisors LLC v. LifeMD, Inc. 1 million shares ( i.e 200,000 shares post 5-for-1 reverse stock split ) in the Company if the Conversion Labs Rx business achieved a topline revenue of $ 10 million and an additional 1 million shares ( i.e 200,000 shares post 5-for-1 reverse stock split ) for each additional $ 5 million in topline revenue up to a maximum of 5 million shares ( i.e. 1,000,000 shares post 5-for-1 reverse stock split ). The Complaint further alleges that the Company fraudulently induced Harborside to give up its ownership interest in Conversion Labs Rx and that it was a breach of the duty of good faith and fair dealing and fraudulent for the Company to have dissolved Conversion Labs Rx. Consequently, alleges Harborside, the Company was unjustly enriched, and Harborside is entitled to recover from the Company for quantum meruit. The Harborside Complaint implies between $ 5,020,000 and $ 33,020,000 in alleged damages related to failure to award the aforementioned stock but only specifically states that “Harborside has incurred damages in excess of $ 75,000 , with the exact amount to be determined with specificity at trial” for each of the 5 counts. On February 11, 2022, the Company filed a Motion to Dismiss the Harborside Complaint, which Harborside opposed. The Company replied on April 4, 2022 and is currently awaiting a decision from the Court on whether the case will be fully or partially dismissed. The Company intends to continue to vigorously defend against this action. As this action is in its preliminary phase, a potential loss cannot yet be estimated. On December 10, 2021, a purported breach of contract, unjust enrichment, quantum meruit, and account stated lawsuit, captioned Specialty Medical Drugstore, LLC D/B/A GoGoMeds v. LifeMD, Inc. 273,859 273,859 On February 28, 2022, a purported breach of contract lawsuit (with six counts of alleged breach, and indemnity reliance concerning reasonable costs and expenses), captioned William Blair LLC v. LifeMD, Inc. inter alia i.e. 1,000,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 – RELATED PARTY TRANSACTIONS Chief Executive Officer Conversion Labs PR utilizes office space in Puerto Rico, which is subleased from Fried LLC, and incurs expense of approximately $ 3,000 0 22,500 Conversion Labs PR utilizes BV Global Fulfillment (“BV Global”), previously owned by a related person of the Company’s CEO, to warehouse a portion of the Company’s finished goods inventory and for fulfillment services. On December 31, 2021, the Company entered into an Asset Purchase Agreement (the “APA”) with BV Global and the owner (the “Owner”), whereby BV Global and the Owner agreed to sell to the Company certain purchased assets of BV Global in exchange for approximately $ 9 13,000 16,000 99,082 61,824 WorkSimpli Software During the three months ended March 31, 2022 and 2021, WorkSimpli utilized LegalSubmit Pvt. Ltd. (“LegalSubmit”), a company owned by WorkSimpli’s Chief Software Engineer, to provide software development services. WorkSimpli paid LegalSubmit a total of $ 299,370 172,837 Amended Officer Employment Agreements On January 27, 2022, the Company and Marc Benathen, our Chief Financial Officer (“CFO”), entered into the First Amendment to his employment agreement to provide that Mr. Benathen receive 75,000 25,000 250,000 On January 27, 2022, the Company and our Chief Compliance Officer (“CCO”) entered into the First Amendment to his employment agreement to provide that our CCO receive 37,500 12,500 105,000 Officer Appointment On February 4, 2022, Maria Stan was appointed as Controller and Principal Accounting Officer of the Company. In connection with her appointment as Principal Accounting Officer, Ms. Stan entered into an amendment to her employment agreement with the Company, whereby the Company granted her an additional long-term incentive award of 15,000 5,000 50,000

SEGMENT DATA

SEGMENT DATA	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
SEGMENT DATA	NOTE 11 – SEGMENT DATA Our portfolio of brands are included within two operating segments: Telehealth and WorkSimpli. We believe our current segments and brands within our segments complement one another and position us well for future growth. Relevant segment data for the three months ended March 31, 2022 and 2021 is as follows: SCHEDULE OF RELEVANT SEGMENT DATA 2022 2021 Three Months Ended March 31, 2022 2021 Telehealth Revenue $ 22,598,061 $ 13,283,315 Gross margin 77.5 % 76.5 % Operating loss $ (13,271,857 ) $ (10,114,985 ) WorkSimpli Revenue $ 6,444,776 $ 4,914,797 Gross margin 97.5 % 98.2 % Operating income (loss) $ 164,842 $ (1,803,352 ) Consolidated Revenue $ 29,042,837 $ 18,198,112 Gross margin 81.9 % 82.4 % Operating loss $ (13,107,015 ) $ (11,918,337 ) Relevant segment data as of March 31, 2022 and December 31, 2021 is as follows: March 31, 2022 December 31, 2021 Total Assets Telehealth $ 43,553,660 $ 48,056,920 WorkSimpli 6,736,816 1,866,323 Consolidated $ 50,290,476 $ 49,923,243

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date these consolidated financial statements were issued and has identified the following: On April 1, 2022, Justin Schreiber, the Company’s CEO, entered into an Employment Agreement (the “Schreiber Employment Agreement”) with the Company. The Schreiber Employment Agreement is for an indefinite term and may be terminated with or without cause. Pursuant to the Schreiber Employment Agreement, Mr. Schreiber will receive an annual base salary of $ 300,000 75% On April 25, 2022, the Board approved, subject to stockholder approval, an amendment to the 2020 Plan to increase the maximum number of shares of common stock available for issuance under the 2020 Plan by 1,500,000

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and note disclosures required by accounting principles generally accepted in the United States (“U.S. GAAP”) for complete audited financial statements. The accompanying unaudited financial information should be read in conjunction with the audited consolidated financial statements, including the notes thereto, as of and for the year ended December 31, 2021, included in our 2021 Annual Report on Form 10-K filed with the SEC. The information furnished in this report reflects all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair presentation of our financial position, results of operations and cash flows for each period presented. The results of operations for the three months ended March 31, 2022 are not necessarily indicative of the results for the year ending December 31, 2022 or for any future period.
Principles of Consolidation	Principles of Consolidation The Company evaluates the need to consolidate affiliates based on standards set forth in Accounting Standards Codification (“ASC”) 810, Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, CLPR, its recent acquisition, Cleared, its majority owned subsidiary, WorkSimpli, in addition to LifeMD PC, the Company’s variable interest entity in which we hold a controlling financial interest. During the year ended December 31, 2021, the Company purchased an additional 34.6 85.6 All significant intercompany transactions and balances have been eliminated in consolidation.
Cash and Cash Equivalents	Cash and Cash Equivalents Highly liquid investments with a maturity of three months or less when purchased are considered to be cash equivalents. As of March 31, 2022 and December 31, 2021, there were no cash equivalents. The Company maintains deposits in financial institutions in excess of amounts guaranteed by the Federal Deposit Insurance Corporation. Cash and cash equivalents are maintained at financial institutions, and at times, balances may exceed federally insured limits. We have never experienced any losses related to these balances.
Variable Interest Entities	Variable Interest Entities In accordance with ASC 810, Consolidation The Company determined that the LifeMD PC entity, the Company’s affiliated medical professional corporation, is a VIE and subject to consolidation. LifeMD PC and the Company do not have any shareholders in common. LifeMD PC is owned by licensed physicians, and the Company maintains a service agreement with LifeMD PC whereby we provide all non-clinical services to LifeMD PC. The Company determined that it is the primary beneficiary of LifeMD PC and must consolidate, as we have both the power to direct the activities of LifeMD PC that most significantly impact the economic performance of the entity and we have the obligation to absorb the losses. As a result, the Company presents the financial position, results of operations, and cash flows of LifeMD PC as part of the consolidated financial statements of the Company. There is no non-controlling interest upon consolidation of LifeMD PC. Total net loss for LifeMD PC was approximately $ 1.5
Use of Estimates	Use of Estimates The Company prepares its unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Some of the more significant estimates required to be made by management include the determination of reserves for accounts receivable, returns and allowances, the valuation of inventory and stockholders’ equity-based transactions. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain reclassifications have been made to conform the prior year’s data to the current presentation. These reclassifications have no effect on previously reported operating loss, stockholders’ deficit or cash flows. Given the increase in the Company’s software business and to conform the Company’s presentation of operating results to industry standards, the Company has changed their categories for reporting operations and, as a result, the Company has made reclassifications to the prior year presentation in order to conform it to the current periods’ presentation. The reclassifications include: (1) $ 6,538 157,662 45,659 73,170
Revenue Recognition	Revenue Recognition The Company records revenue under the adoption of ASC 606, Revenue from Contracts with Customers 1. Identify the contract 2. Identify performance obligations 3. Determine the transaction price 4. Allocate the transaction price 5. Recognize revenue For the Company’s product-based contracts with customers, the Company has determined that there is one performance obligation, which is the delivery of the product; this performance obligation is transferred at a discrete point in time. The Company generally records sales of finished products once the customer places and pays for the order, with the product being simultaneously shipped by a third-party fulfillment service provider; in limited cases, title does not pass until the product reaches the customer’s delivery site, in these limited cases, recognition of revenue should be deferred until that time, however the Company does not have a process to properly record the recognition of revenue if orders are not immediately shipped, and deems the impact to be immaterial. In all cases, delivery is considered to have occurred when title and risk of loss have transferred to the customer, which is usually commensurate upon shipment of the product. In the case of its product-based contracts, the Company provides a subscription sensitive service based on the recurring shipment of products and records the related revenue under the subscription agreements subsequent to receiving the monthly product order, recording the revenue at the time it fulfills the shipment obligation to the customer. For its product-based contracts with customers, the Company records an estimate for provisions of discounts, returns, allowances, customer rebates and other adjustments for its product shipments, and are reflected as contra revenues in arriving at reported net revenues. The Company’s discounts and customer rebates are known at the time of sale, correspondingly, the Company reduces gross product sales for such discounts and customer rebates. The Company estimates customer returns and allowances based on information derived from historical transaction detail, and accounts for such provisions, as contra revenue, during the same period in which the related revenues are earned. The Company has determined that the population of its product-based contracts with customers are homogenous, supporting the ability to record estimates for returns and allowances to be applied to the entire product-based portfolio population. Customer discounts, returns and rebates on telehealth revenues approximated $1.5 million and $1.2 million, respectively, during the three months ended March 31, 2022 and 2021. The Company, through its majority-owned subsidiary WorkSimpli, offers a subscription-based service providing a suite of software applications to its subscribers, principally on a monthly subscription basis. The software suite allows the subscriber/user to convert almost any type of document to another electronic form of editable document, providing ease of editing. For these subscription-based contracts with customers, the Company offers an initial 14-day trial period which is billed at $ 1.95 1.8 1.5 448 554 For the three months ended March 31, 2022 and 2021, the Company had the following disaggregated revenue: SCHEDULE OF DISAGGREGATED REVENUE Three Months Ended March 31, 2022 % 2021 % Telehealth revenue $ 22,598,061 78 % $ 13,283,315 73 % WorkSimpli revenue 6,444,776 22 % 4,914,797 27 % Total net revenue $ 29,042,837 100 % $ 18,198,112 100 %
Deferred Revenues	Deferred Revenues The Company records deferred revenues when cash payments are received or due in advance of its performance. The Company’s deferred revenues relate to payments received for the in-process monthly or yearly contracts with customers and a portion attributable to the yet to be recognized initial 14-day trial period collections. SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY 2022 2021 Three Months Ended March 31, 2022 2021 Beginning of period $ 1,499,880 $ 916,880 Additions 6,367,970 5,024,866 Revenue recognized (6,079,295 ) (4,602,437 ) End of period $ 1,788,555 $ 1,339,309
Accounts Receivable	Accounts Receivable Accounts receivable principally consist of amounts due from third-party merchant processors, who process our subscription revenues; the merchant accounts balance receivable represents the charges processed by the merchants that have not yet been deposited with the Company. The unsettled merchant receivable amount normally represents processed sale transactions from the final one to three days of the month, with collections being made by the Company within the first week of the following month. Management determines the need, if any, for an allowance for future credits to be granted to customers, by regularly evaluating aggregate customer refund activity, coupled with the consideration and current economic conditions in its evaluation of an allowance for future refunds and chargebacks. As of March 31, 2022 and December 31, 2021, the reserve for sales returns and allowances was approximately $ 495 477
Inventory	Inventory As of March 31, 2022 and December 31, 2021, inventory primarily consisted of finished goods related to the Company’s OTC products included in the telehealth revenue section of the table above. Inventory is maintained at the Company’s third-party warehouse location in Wyoming and at various Amazon fulfillment centers. The Company also maintains inventory at a company owned warehouse in Pennsylvania. Inventory is valued at the lower of cost or net realizable value with cost determined on an average cost basis. Management compares the cost of inventory with the net realizable value and an allowance is made for writing down inventory to net realizable, if lower. As of both March 31, 2022 and December 31, 2021, the Company recorded an inventory reserve in the amount of $ 57,481 As of March 31, 2022 and December 31, 2021, the Company’s inventory consisted of the following: SUMMARY OF INVENTORY March 31, December 31, 2022 2021 Finished Goods - Products $ 1,215,022 1,592,654 Raw materials and packaging components 82,493 81,427 Inventory reserve (57,481 ) (57,481 ) Total Inventory - net $ 1,240,034 $ 1,616,600
Product Deposit	Product Deposit Many of our vendors require deposits when a purchase order is placed for goods or fulfillment services. These deposits typically range from 10 33 615 204 1.3 511
Capitalized Software Costs	Capitalized Software Costs The Company capitalizes certain internal payroll costs and third-party costs related to internally developed software and amortizes these costs using the straight-line method over the estimated useful life of the software, generally three years. The Company does not sell internally developed software other than through the use of subscription service. Certain development costs not meeting the criteria for capitalization, in accordance with ASC 350-40 , Internal-Use Software 5.7 3.6
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill and intangible assets include those acquired in conjunction with the Cleared acquisition for which the purchase accounting is preliminary (see Note 3). Other amortizable intangible assets include: (1) intangible assets acquired related to the ResumeBuild brand (with original cost of approximately $ 4.5 five years 1,007,000 three years 200,000 ten years 22,731 three years
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets are evaluated for impairment whenever events or changes in circumstances have indicated that an asset may not be recoverable and are grouped with other assets to the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities (asset group). If the sum of the projected undiscounted cash flows (excluding interest charges) of an asset group is less than its carrying value and the fair value of an asset group is also less than its carrying value, the assets will be written down by the amount by which the carrying value of the asset group exceeded its fair value. However, the carrying amount of a finite-lived intangible asset can never be written down below its fair value. Any loss would be recognized in income from continuing operations in the period in which the determination is made.
Paycheck Protection Program	Paycheck Protection Program During the year ended December 31, 2020, the Company received aggregate loan proceeds in the amount of approximately $ 249,000 The unforgiven portion of the PPP loan is payable over two years at an interest rate of 1 During the three months ended March 31, 2021, the Company had a total of $ 184,914 63,400
Income Taxes	Income Taxes The Company files corporate federal, state and local tax returns. Conversion Labs PR and WorkSimpli file tax returns in Puerto Rico. Both are limited liability companies and file separate tax returns with any tax liabilities or benefits passing through to its members. The Company records current and deferred taxes in accordance with ASC 740, Accounting for Income Taxes
Stock-based Compensation	Stock-based Compensation The Company follows the provisions of ASC 718, Share-Based Payment
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per common share (“EPS”) is based on the weighted average number of shares outstanding during each period presented. Convertible securities, warrants and options to purchase common stock are included as common stock equivalents only when dilutive. Potential common stock equivalents are excluded from dilutive earnings per share when the effects would be antidilutive. The Company follows the provisions of ASC 260, Diluted Earnings per Share The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES Three Months Ended March 31, 2022 2021 Series B Preferred Stock 1,299,389 1,162,466 Restricted Stock Units (RSUs) 1,412,500 47,500 Stock options 4,376,931 4,395,000 Warrants 3,859,638 3,550,471 Potentially dilutive securities 10,948,458 9,155,437
Segment Data	Segment Data Our portfolio of brands are included within two operating segments: Telehealth and WorkSimpli. We believe our current segments and brands within our segments complement one another and position us well for future growth. Segment operating results are reviewed by the chief operating decision maker to make determinations about resources to be allocated and to assess performance. Other factors, including type of business, revenue recognition and operating results are reviewed in determining the Company’s operating segments.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of the Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued expenses and the face amount of notes payable approximate fair value for all periods presented.
Concentrations of Risk	Concentrations of Risk The Company monitors its positions with, and the credit quality of, the financial institutions with which it invests. The Company, at times, maintains balances in various operating accounts in excess of federally insured limits. We are dependent on certain third-party manufacturers and pharmacies, although we believe that other contract manufacturers or third-party pharmacies could be quickly secured if any of our current manufacturers or pharmacies cease to perform adequately. As of March 31, 2022, we utilized four (4) suppliers for fulfillment services, seven (7) suppliers for manufacturing finished goods, four (4) suppliers for packaging, bottling and labeling and two (2) suppliers for prescription medications. As of December 31, 2021, we utilized four (4) suppliers for fulfillment services, six (6) suppliers for manufacturing finished goods and four (4) suppliers for packaging, bottling and labeling. We purchased 100
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In October 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2021-08, Business Combinations (Topic 805); Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Revenue from Contracts with Customers
Other Recent Accounting Pronouncements	Other Recent Accounting Pronouncements All other accounting standards updates that have been issued or proposed by the FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF DISAGGREGATED REVENUE	For the three months ended March 31, 2022 and 2021, the Company had the following disaggregated revenue: SCHEDULE OF DISAGGREGATED REVENUE Three Months Ended March 31, 2022 % 2021 % Telehealth revenue $ 22,598,061 78 % $ 13,283,315 73 % WorkSimpli revenue 6,444,776 22 % 4,914,797 27 % Total net revenue $ 29,042,837 100 % $ 18,198,112 100 %
SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY	The Company records deferred revenues when cash payments are received or due in advance of its performance. The Company’s deferred revenues relate to payments received for the in-process monthly or yearly contracts with customers and a portion attributable to the yet to be recognized initial 14-day trial period collections. SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY 2022 2021 Three Months Ended March 31, 2022 2021 Beginning of period $ 1,499,880 $ 916,880 Additions 6,367,970 5,024,866 Revenue recognized (6,079,295 ) (4,602,437 ) End of period $ 1,788,555 $ 1,339,309
SUMMARY OF INVENTORY	As of March 31, 2022 and December 31, 2021, the Company’s inventory consisted of the following: SUMMARY OF INVENTORY March 31, December 31, 2022 2021 Finished Goods - Products $ 1,215,022 1,592,654 Raw materials and packaging components 82,493 81,427 Inventory reserve (57,481 ) (57,481 ) Total Inventory - net $ 1,240,034 $ 1,616,600
SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES	The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES Three Months Ended March 31, 2022 2021 Series B Preferred Stock 1,299,389 1,162,466 Restricted Stock Units (RSUs) 1,412,500 47,500 Stock options 4,376,931 4,395,000 Warrants 3,859,638 3,550,471 Potentially dilutive securities 10,948,458 9,155,437

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	3 Months Ended
	Mar. 31, 2022
Business Combination and Asset Acquisition [Abstract]
SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES	The following table summarizes the preliminary acquisition date fair values of assets acquired and liabilities assumed: SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES Preliminary purchase price, net of cash acquired $ 9,091,762 Less: Inventory 7,168 Fixed assets 37,888 Accounts payable and other current liabilities (408,030 ) Goodwill and intangible assets $ 9,454,736

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS	As of March 31, 2022 and December 31, 2021, the Company has the following amounts related to goodwill and intangible assets: SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS Goodwill and Intangible Assets as at: March 31, December 31, Amortizable 2022 2021 Life Preliminary Goodwill – Cleared Acquisition $ 9,454,736 $ - Other Amortizable Intangible Assets: ResumeBuild brand 4,500,000 - 5 Customer relationship asset 1,006,840 1,006,840 3 Purchased licenses 200,000 200,000 10 Website domain name 22,731 22,231 3 Less: accumulated amortization (1,323,704 ) (1,209,310 ) Total net goodwill and amortizable intangible assets $ 13,860,603 $ 19,761

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	As of March 31, 2022 and December 31, 2021, the Company has the following amounts related to accrued expenses: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES March 31, December 31, 2022 2021 Accrued selling and marketing expenses 4,611,643 4,981,453 Accrued compensation 830,692 1,657,843 Accrued dividends payable 776,563 871,476 Sales tax payable 2,001,217 2,000,000 Purchase price payable 1,562,712 - Other accrued expenses 1,767,405 2,084,833 Total accrued expenses $ 11,550,232 $ 11,595,605

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	3 Months Ended
	Mar. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE	The following is a summary of outstanding and exercisable warrants activity during the three months ended March 31, 2022: SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE Warrants Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance at December 31, 2021 3,888,438 $ 1.40 12.00 4.94 $ 5.59 Exercised (22,000 ) 1.75 0.21 1.75 Cancelled/Forfeited/Expired (6,800 ) 2.00 - 2.00 Balance at March 31, 2022 3,859,638 $ 1.40 12.00 4.48 $ 5.61 Exercisable December 31, 2021 2,621,307 $ 1.40 12.00 6.36 $ 5.98 Exercisable March 31, 2022 3,546,232 $ 1.40 12.00 4.72 $ 5.69
Service-Based Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF OPTION ACTIVITY	The following is a summary of outstanding service-based options activity (prior to the establishment of our 2020 Plan above) for the three months ended March 31, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance, December 31, 2021 1,658,733 $ 1.00 19.61 5.85 $ 5.45 Granted 50,000 4.12 4.76 4.12 Exercised (40,000 ) 1.40 1.19 1.40 Balance at March 31, 2022 1,668,733 $ 1.00 19.61 5.68 $ 5.51 Exercisable December 31, 2021 1,019,164 $ 1.00 19.61 5.21 $ 3.60 Exercisable at March 31, 2022 1,091,997 $ 1.00 19.61 5.21 $ 3.97
Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF OPTION ACTIVITY	The following is a summary of outstanding performance-based options activity for the three months ended March 31, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance at December 31, 2021 535,000 $ 1.25 2.50 5.59 $ 1.60 Granted 150,000 4.12 3.76 4.12 Balance at March 31, 2022 685,000 $ 1.25 4.12 5 $ 2.15 Exercisable December 31, 2021 100,000 $ 1.75 2.50 1.96 $ 2.01 Exercisable at March 31, 2022 100,000 $ 1.75 2.50 1.72 $ 2.01
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE	A summary of outstanding RSU activity under our 2020 Plan is as follows: SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE RSU Outstanding Balance at December 31, 2021 375,375 Granted 547,500 Vested (60,375 ) Balance at March 31, 2022 862,500
2020 plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF OPTION ACTIVITY	The following is a summary of outstanding options activity under our 2020 Plan for the three months ended March 31, 2022: SCHEDULE OF OPTION ACTIVITY Options Outstanding Number of Shares Exercise Price per Share Weighted Average Remaining Contractual Life Weighted Average Exercise Price per Share Balance, December 31, 2021 2,063,500 $ 4.57 21.02 8.04 $ 9.41 Granted 38,500 3.28 4.30 4.81 3.69 Cancelled/Forfeited/Expired (78,802 ) 7.07 8.85 7.07 Balance at March 31, 2022 2,023,198 $ 3.28 21.02 7.72 $ 9.39 Exercisable at December 31, 2021 636,229 $ 4.57 21.02 8.95 $ 9.18 Exercisable at March 31, 2022 787,411 $ 3.28 21.02 8.68 $ 9.30

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2022
Leases
SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES	The table below reconciles the undiscounted future minimum lease payments under the above noted operating leases to the total operating lease liabilities recognized on the consolidated balance sheet as of March 31, 2022: SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES Remainder of fiscal year 2022 $ 614,098 Fiscal year 2023 732,409 Fiscal year 2024 484,580 Fiscal year 2025 68,850 Less: imputed interest (159,404 ) Present value of operating lease liabilities $ 1,740,533
SCHEDULE OF CASH FLOW RELATED TO OPERATING LEASE LIABILITIES	Supplemental cash flow information related to operating lease liabilities consisted of the following: SCHEDULE OF CASH FLOW RELATED TO OPERATING LEASE LIABILITIES March 31, 2022 2021 Cash paid for operating lease liabilities $ 129,290 $ 89,935
SCHEDULE OF BALANCE SHEETS RELATED TO OPERATING LEASE LIABILITIES	Supplemental balance sheet information related to operating lease liabilities consisted of the following: SCHEDULE OF BALANCE SHEETS RELATED TO OPERATING LEASE LIABILITIES March 31, 2022 December 31, 2021 Weighted average remaining lease term in years 3.51 3.75 Weighted average discount rate 7.15 % 7.15 %

SEGMENT DATA (Tables)

SEGMENT DATA (Tables)	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
SCHEDULE OF RELEVANT SEGMENT DATA	Our portfolio of brands are included within two operating segments: Telehealth and WorkSimpli. We believe our current segments and brands within our segments complement one another and position us well for future growth. Relevant segment data for the three months ended March 31, 2022 and 2021 is as follows: SCHEDULE OF RELEVANT SEGMENT DATA 2022 2021 Three Months Ended March 31, 2022 2021 Telehealth Revenue $ 22,598,061 $ 13,283,315 Gross margin 77.5 % 76.5 % Operating loss $ (13,271,857 ) $ (10,114,985 ) WorkSimpli Revenue $ 6,444,776 $ 4,914,797 Gross margin 97.5 % 98.2 % Operating income (loss) $ 164,842 $ (1,803,352 ) Consolidated Revenue $ 29,042,837 $ 18,198,112 Gross margin 81.9 % 82.4 % Operating loss $ (13,107,015 ) $ (11,918,337 ) Relevant segment data as of March 31, 2022 and December 31, 2021 is as follows: March 31, 2022 December 31, 2021 Total Assets Telehealth $ 43,553,660 $ 48,056,920 WorkSimpli 6,736,816 1,866,323 Consolidated $ 50,290,476 $ 49,923,243

NATURE OF THE ORGANIZATION AN_2

NATURE OF THE ORGANIZATION AND BUSINESS (Details Narrative) - USD ($)

Jan. 18, 2022

Oct. 04, 2021

Oct. 04, 2021

Aug. 04, 2021

Jul. 13, 2021

Jun. 08, 2021

Jun. 08, 2021

Jun. 01, 2021

Jun. 01, 2021

Feb. 11, 2021

Feb. 28, 2022

Sep. 30, 2021

Feb. 28, 2021

Mar. 31, 2022

Mar. 31, 2021

Dec. 31, 2021

May 13, 2022

Jun. 03, 2021

Feb. 22, 2021

Jan. 22, 2021

Apr. 25, 2019

Jun. 30, 2018

Apr. 01, 2016

Common Stock, Par or Stated Value Per Share

$ 0.01

$ 0.01

$ 0.01

Equity Method Investment, Ownership Percentage

85.60%

Payments to Acquire Businesses, Net of Cash Acquired

$ 460,000

$ 1,012,395

Milestone payments

3,460,000

Conversion of Stock, Amount Converted

507,000

Periodic payments

$ 500

Payments percentage

15.00%

Acquisition closing

$ 62,500

Partnership description

On July 13, 2021, the Company, on behalf of its customers, entered into an agreement to engage Quest Diagnostics Incorporated (“Quest Diagnostics”) as the Company’s laboratory services provider to perform certain clinical laboratory diagnostic services based on orders submitted to Quest Diagnostics by licensed health care providers who are under contract with the Company and are authorized under U.S. federal or state law to order laboratory tests. Patients of LifeMD Inc.’s affiliated providers gain access to more than 150 of the most ordered laboratory tests at preferential prices, and which can be completed in the comfort, safety, and convenience of their home or office or at any one of Quest Diagnostics’ 2,000 facilities

Concentration Risk, Patent and Other Rights, description

Particle Health enables healthcare companies by offering simple, secure access to vital medical data. With Particle Health’s platform, and patient consent, licensed medical providers on the LifeMD primary care platform gain instant access to comprehensive patient health records, therefore enabling best-in-class, personalized care through a deeper understanding of their patients’ medical histories

Proceeds from Issuance of Private Placement

$ 32,000,000

$ 15,000,000

$ 60,000,000

$ 60,000,000

$ 15,000,000

$ 13,500,000

$ 13,495,270

Notes payable, current

63,400

$ 63,400

Purchase agreement payable

15,000,000

$ 15,000,000

Going concern ability description

Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $150 million by selling common stock, preferred stock, debt securities, warrants and units. In conjunction with the 2021 Shelf, the Company also entered into the ATM Sales Agreement whereby the Company may offer and sell, from time to time, shares of common stock having an aggregate offering price of up to $60 million. Under the 2021 Shelf, the Company had the ability to raise up to $150 million

Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $150 million by selling common stock, preferred stock, debt securities, warrants and units

New issues

$ 58,500,000

Proceeds from Stock Issuance

55,300,000

Preferred Stock, Par or Stated Value Per Share

$ 0.0001

Common Stock, Shares, Issued

30,899,469

30,704,434

Preferred Stock, Dividends Per Share, Declared

$ 2.21875

Percentage of preferred stock liquidation preference

8.875%

Preferred Stock, Liquidation Preference Per Share

$ 25

Retained Earnings Accumulated Deficit

$ 155,997,323

$ 141,921,085

Subsequent Event [Member]

Cash

$ 20,100,000

Series A Preferred Stock [Member]

Preferred Stock, Shares Issued

1,400,000

1,400,000

Preferred Stock, Par or Stated Value Per Share

$ 0.0001

$ 0.0001

Underwriting Shares

210,000

Maximum [Member]

Issuance of common stock

$ 150,000,000

Shares And Securities [Member]

Raise up funds

$ 150,000,000

$ 150,000,000

Securities Purchase Agreement [Member]

Early Repayment of Subordinated Debt

15

Securities Purchase Agreement [Member] | Investors [Member]

Notes payable, current

$ 15,000,000

$ 15,000,000

Purchase of warrants

1,500,000

1,500,000

Warrant, exercise price

$ 12

$ 12

Warrant or right, reason for issuance, description

500,000 warrants were issued to the Purchaser upon closing with the remaining 1,000,000 warrants only issued to the Purchaser in increments of 500,000 if the Debenture remains outstanding for twelve and twenty four months, respectively, following the closing date of the June 1, 2021 Purchase Agreement

Warrants term

3 years

Debt instrument, term

3 years

ATM Sales Agreement [Member]

Proceeds from Stock Issuance

59,500,000

Shelf Agreement [Member]

Proceeds from Stock Issuance

$ 32,000,000

Preferred Underwriting Agreement [Member]

Preferred Stock, Shares Issued

1,400,000

Preferred Stock, Dividend Rate, Percentage

8.875%

Preferred Underwriting Agreement [Member] | Series A Preferred Stock [Member]

Preferred Stock, Par or Stated Value Per Share

$ 0.0001

Price Per Share

25

Common Underwriting Agreement [Member]

Common Stock, Shares, Issued

3,833,334

BRiley Securities Inc [Member]

Common Stock, Shares, Issued

500,000

Purchase Agreement [Member]

Proceeds from Issuance of Private Placement

55,300,000

Sales Agreement [Member]

Proceeds from Issuance of Private Placement

$ 59,500,000

Private Placement [Member] | Securities Purchase Agreement [Member] | Investors [Member]

Common Stock, Par or Stated Value Per Share

$ 0.01

Number of stock issued

608,696

Stock issued price per share

$ 23

Proceeds from Issuance of Private Placement

$ 13,500,000

Private Placement [Member] | Securities Purchase Agreement [Member] | Investors [Member] | Purchase Price [Member]

Proceeds from Issuance of Private Placement

$ 14,000,000

IPO [Member]

Price Per Share

6

IPO [Member] | Common Underwriting Agreement [Member]

Common Stock, Par or Stated Value Per Share

$ 0.01

Work simpli [Member]

Asset Acquisition, Price of Acquisition, Expected

$ 4,000,000

Second Anniversaries[Member]

Milestone payments

$ 1,730,000

LegalSimpli Software, LLC [Member]

Voting Interests Acquired

51.00%

Work Simpli Software Llc [Member]

Equity Interest in Acquiree, Percentage

51.00%

Immudyne PR LLC [Member]

Equity Method Investment, Ownership Percentage

78.20%

Conversion Labs PR [Member]

Equity Method Investment, Ownership Percentage

100.00%

LegalSimpli Software, LLC [Member]

Equity Method Investment, Ownership Percentage

85.60%

SCHEDULE OF DISAGGREGATED REVEN

SCHEDULE OF DISAGGREGATED REVENUE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total revenues, net	$ 29,042,837	$ 18,198,112
Net revenue, percentage	100.00%	100.00%
Telehealth [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total revenues, net	$ 22,598,061	$ 13,283,315
Work simpli [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total revenues, net	6,444,776	4,914,797
Product [Member] | Telehealth [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total revenues, net	$ 22,598,061	$ 13,283,315
Net revenue, percentage	78.00%	73.00%
Product [Member] | Work simpli [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total revenues, net	$ 6,444,776	$ 4,914,797
Net revenue, percentage	22.00%	27.00%

SCHEDULE OF CONTRACT WITH CUSTO

SCHEDULE OF CONTRACT WITH CUSTOMER LIABILITY (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Beginning of period	$ 1,499,880	$ 916,880
Additions	6,367,970	5,024,866
Revenue recognized	(6,079,295)	(4,602,437)
End of period	$ 1,788,555	$ 1,339,309

SUMMARY OF INVENTORY (Details)

SUMMARY OF INVENTORY (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Finished Goods - Products	$ 1,215,022	$ 1,592,654
Raw materials and packaging components	82,493	81,427
Inventory reserve	(57,481)	(57,481)
Total Inventory - net	$ 1,240,034	$ 1,616,600

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES (Details) - shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Potentially dilutive securities	10,948,458	9,155,437
Restricted Stock Units (RSUs) [Member]
Potentially dilutive securities	1,412,500	47,500
Share-Based Payment Arrangement, Option [Member]
Potentially dilutive securities	4,376,931	4,395,000
Warrant [Member]
Potentially dilutive securities	3,859,638	3,550,471
Series B Convertible Preferred Stock [Member]
Potentially dilutive securities	1,299,389	1,162,466

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Jun. 30, 2018
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of ownership equity interest					85.60%
Net income (loss)	$ 13,299,675	$ 11,602,383
Merchant processing fees	6,538
Other Cost and Expense, Operating	157,662
Other General and Administrative Expense	$ 45,659
Receivables, Net, Current		73,170
Price Per Share	$ 1.95
Contract with Customer, Liability, Current	$ 1,800,000		$ 1,500,000
Sales returns and allowances	495,000		477,000
Inventory reserve	57,481		57,481
Deposits assets, current	615,293		203,556
Purchase obligation	1,300,000		511,000
Capitalized software costs	$ 5,700,000		3,600,000
Finite-lived intangible asset, useful life	5 years
Principal of paycheck protection loans forgiven		184,914
Notes payable, current	$ 63,400		$ 63,400
Two Manufacturers [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Concentration Risk, Percentage	100.00%		100.00%
Paycheck Protection Program Loan [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes payable, current	$ 63,400		$ 63,400
Paycheck Protection Program Loan [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from aggregate loan received				$ 249,000
Interest rate on loan				1.00%
Notes payable, current	63,400		63,400
Resume Build Brand [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Intangible assets, net	$ 4,500,000
Finite-lived intangible asset, useful life	5 years
Customer Relationships [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Intangible assets, net			$ 1,007,000
Finite-lived intangible asset, useful life	3 years
Purchased License [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Intangible assets, net	$ 200,000
Finite-lived intangible asset, useful life	10 years
Purchased Domain Name [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Intangible assets, net	$ 22,731
Finite-lived intangible asset, useful life	3 years
Minimum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of interest-bearing domestic deposits	10.00%
Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of interest-bearing domestic deposits	33.00%
Software Revenue [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Discounts Returns And Rebates	$ 448,000	$ 554,000
LifeMD PC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net income (loss)	$ 1,500,000
Work Simpli Software Llc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Non-controlling interest rate			34.60%
Percentage of ownership equity interest			85.60%

SCHEDULE OF FAIR VALUE OF ASSET

SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES (Details)	Mar. 31, 2022USD ($)
Business Combination and Asset Acquisition [Abstract]
Preliminary purchase price, net of cash acquired	$ 9,091,762
Inventory	7,168
Fixed assets	37,888
Accounts payable and other current liabilities	(408,030)
Goodwill and intangible assets	$ 9,454,736

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Feb. 28, 2022	Mar. 31, 2022
Asset Acquisition [Line Items]
Business Combination, Consideration Transferred		$ 9,100,000
Cash paid upfront		1,000,000
Future payable		3,000,000
Business Combination, Contingent Consideration, Asset		5,100,000
Potential earn out		$ 72,800,000
Payment acquisition	15.00%
Acquisition closing	$ 62,500
Resume Build [Member]
Asset Acquisition [Line Items]
Business Combination, Contingent Consideration, Asset	500,000
Resume Build [Member]
Asset Acquisition [Line Items]
Asset Acquisition, Price of Acquisition, Expected	$ 4,500,000

SCHEDULE OF GOODWILL AND INTANG

SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Preliminary Goodwill - Cleared Acquisition	$ 9,454,736
Amortizable Life	5 years
Less: accumulated amortization	$ (1,323,704)	$ (1,209,310)
Total net goodwill and amortizable intangible assets	13,860,603	19,761
Resume Build Brand [Member]
Finite-Lived Intangible Assets [Line Items]
Preliminary Goodwill - Cleared Acquisition
Other Amortizable Intangible Assets	$ 4,500,000
Amortizable Life	5 years
Customer Relationship Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Other Amortizable Intangible Assets	$ 1,006,840	1,006,840
Amortizable Life	3 years
Purchased Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Other Amortizable Intangible Assets	$ 200,000	200,000
Amortizable Life	10 years
Website Domain Name [Member]
Finite-Lived Intangible Assets [Line Items]
Other Amortizable Intangible Assets	$ 22,731	$ 22,231
Amortizable Life	3 years

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Amortization	$ 114,394	$ 83,903
amortization expense, remainder of fiscal year	680,683
2023 through 2026 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Amortization	900,000
2027 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Amortization	$ 112,500

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued selling and marketing expenses	$ 4,611,643	$ 4,981,453
Accrued compensation	830,692	1,657,843
Accrued dividends payable	776,563	871,476
Sales tax payable	2,001,217	2,000,000
Purchase price payable	1,562,712
Other accrued expenses	1,767,405	2,084,833
Total accrued expenses	$ 11,550,232	$ 11,595,605

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Jun. 30, 2020	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Short-Term Debt [Line Items]
Notes Payable, Current		$ 63,400		$ 63,400
Interest Paid			$ 17,271
Paycheck Protection Program Loan [Member]
Short-Term Debt [Line Items]
Gain (Loss) on debt settlement			$ 184,914
Notes Payable, Current		$ 63,400		$ 63,400
Paycheck Protection Program Loan [Member] | US Small Business Administration [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount	$ 249,000
Debt instrument, interest rate	1.00%
Debt instrument, description	The proceeds of the PPP Loan must be used for payroll costs, lease payments on agreements entered into before February 15, 2020 and utility payments under lease agreements entered into before February 1, 2020. At least 60% of the proceeds must be used for payroll costs and certain other expenses and no more than 40% may be used on non-payroll expenses

SCHEDULE OF OPTION ACTIVITY (De

SCHEDULE OF OPTION ACTIVITY (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation exercise price per share forfeited	7.07
Number of shares, exercised	(25,535)
2020 plan [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	$ 4.57
Exercise price per share ending	3.28	$ 4.57
Number of options, exercise price, beginning		4.57
2020 plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	21.02
Exercise price per share ending	21.02	21.02
Number of options, exercise price, beginning		$ 21.02
Number of options, exercise price, ending	$ 21.02
Service-Based Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares beginning	1,658,733
Weighted average exercise price per share beginning	$ 5.45
Options outstanding number of shares granted	50,000
Exercise price per share, granted	$ 4.12
Weighted average remaining contractual life	4 years 9 months 3 days
Weighted average exercise price per share, granted	$ 4.12
Options outstanding number of shares ending	1,668,733	1,658,733
Weighted average remaining contractual life, ending	5 years 8 months 4 days
Weighted average exercise price per share ending	$ 5.51	$ 5.45
Options outstanding number of shares exercisable beginning		1,019,164
Weighted average remaining contractual life beginning		5 years 2 months 15 days
Weighted average exercise price per share exercisable beginning		$ 3.60
Options outstanding number of shares exercisable ending	1,091,997
Weighted average remaining contractual life ending	5 years 10 months 6 days
Weighted average exercise price per share exercisable ending	$ 3.97
Number of shares, exercised	(40,000)
Exercise price per share, exercised	$ 1.40
Weighted average remaining contractual life, exercised	1 year 2 months 8 days
Weighted average exercise price per share, exercised	$ 1.40
Weighted average remaining contractual life, exercisable, ending	5 years 2 months 15 days
Service-Based Stock Options [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	$ 1	1
Exercise price per share ending	1	1
Number of options, exercise price, ending	3.28
Exercise price per share exercisable ending	1
Service-Based Stock Options [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	19.61	19.61
Exercise price per share ending	19.61	$ 19.61
Exercise price per share exercisable ending	$ 19.61
Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares beginning	535,000
Weighted average remaining contractual life beginning	5 years 7 months 2 days
Weighted average exercise price per share beginning	$ 1.60
Options outstanding number of shares granted	150,000
Exercise price per share, granted	$ 4.12
Weighted average remaining contractual life	3 years 9 months 3 days
Weighted average exercise price per share, granted	$ 4.12
Options outstanding number of shares ending	685,000	535,000
Weighted average exercise price per share ending	$ 2.15	$ 1.60
Options outstanding number of shares exercisable beginning		100,000
Weighted average remaining contractual life beginning		1 year 11 months 15 days
Weighted average exercise price per share exercisable beginning		$ 2.01
Options outstanding number of shares exercisable ending	100,000
Weighted average remaining contractual life ending	1 year 8 months 19 days
Weighted average exercise price per share exercisable ending	$ 2.01
Weighted average remaining contractual life ending	5 years
Performance Shares [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	$ 1.25	1.75
Exercise price per share ending	1.25	1.25
Exercise price per share exercisable ending	1.75
Performance Shares [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, beginning balance	2.50	2.50
Exercise price per share ending	4.12	$ 2.50
Exercise price per share exercisable ending	$ 2.50
2020 plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares beginning	2,063,500
Weighted average remaining contractual life beginning	8 years 14 days
Weighted average exercise price per share beginning	$ 9.41
Options outstanding number of shares granted	38,500
Weighted average remaining contractual life	4 years 9 months 21 days
Weighted average exercise price per share, granted	$ 3.69
Number of shares, cancelled/forfeited/expired	(78,802)
Weighted average remaining contractual life, cancelled/forfeited/expired	8.85
Weighted average exercise price per share, cancelled/forfeited/expired	$ 7.07
Options outstanding number of shares ending	2,023,198	2,063,500
Weighted average remaining contractual life, ending	7 years 8 months 19 days
Weighted average exercise price per share ending	$ 9.39	$ 9.41
Options outstanding number of shares exercisable beginning		636,229
Weighted average remaining contractual life beginning		8 years 11 months 12 days
Weighted average exercise price per share exercisable beginning		$ 9.18
Options outstanding number of shares exercisable ending	787,411
Weighted average remaining contractual life ending	8 years 8 months 4 days
Weighted average exercise price per share exercisable ending	$ 9.30
2020 plan [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, granted	3.28
2020 plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, granted	$ 4.30

SCHEDULE OF WARRANT AND RESTRIC

SCHEDULE OF WARRANT AND RESTRICTED STOCK OUTSTANDING AND EXERCISABLE (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding number of shares, beginning balance	3,888,438
Outstanding number of shares, ending balance	3,859,638	3,888,438
Weighted average remaining contractual life beginning	4 years 11 months 8 days
Weighted average exercise price per share beginning	$ 5.59
Outstanding number of shares, exercised	(22,000)
Exercise price per share, exercised	$ 1.75
Weighted average remaining contractual life, exercised	2 months 15 days
Weighted average exercise price per share, exercised	$ 1.75
Outstanding number of shares, cancelled/forfeited/expired	(6,800)
Exercise price per share, cancelled/forfeited/expired	$ 2
Weighted average exercise price per share, cancelled/forfeited/expired	$ 2
Weighted average remaining contractual life, ending	4 years 5 months 23 days
Weighted average exercise price per share ending	$ 5.61	$ 5.59
Outstanding number of shares, exercisable, beginning		2,621,307
Weighted average remaining contractual life, exercisable, ending	4 years 8 months 19 days	6 years 4 months 9 days
Weighted average exercise price per share exercisable beginning		$ 5.98
Outstanding number of shares, exercisable, ending	3,546,232
Weighted average exercise price per share exercisable ending	$ 5.69
Warrant [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price per share, beginning balance	1.40
Exercise price per share, ending balance	1.40	1.40
Exercise price per share, exercisable, beginning		1.40
Exercise price per share, exercisable, ending	1.40
Warrant [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price per share, beginning balance	12
Exercise price per share, ending balance	12	12
Exercise price per share, exercisable, beginning		$ 12
Exercise price per share, exercisable, ending	$ 12
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding number of shares, beginning balance	375,375
Outstanding number of shares, granted	547,500
Outstanding number of shares, vested	(60,375)
Outstanding number of shares, ending balance	862,500	375,375

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)

Oct. 04, 2021

Oct. 04, 2021

Jun. 08, 2021

Jun. 08, 2021

Jun. 01, 2021

Jan. 22, 2021

Dec. 09, 2020

Jul. 31, 2019

Feb. 28, 2021

Dec. 31, 2020

Mar. 31, 2022

Mar. 31, 2021

Sep. 30, 2020

Dec. 31, 2021

Jun. 24, 2021

Feb. 22, 2021

Jan. 08, 2021

Jan. 02, 2021

Jun. 30, 2018

Class of Stock [Line Items]

Common stock, shares authorized

100,000,000

100,000,000

Common stock, par value

$ 0.01

$ 0.01

$ 0.01

Preferred stock, shares authorized

5,000,000

Preferred stock, at par value

$ 0.0001

Undesignated preferred stock

3,385,000

2021 shelf description

Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $150 million by selling common stock, preferred stock, debt securities, warrants and units. In conjunction with the 2021 Shelf, the Company also entered into the ATM Sales Agreement whereby the Company may offer and sell, from time to time, shares of common stock having an aggregate offering price of up to $60 million. Under the 2021 Shelf, the Company had the ability to raise up to $150 million

Under the 2021 Shelf at the time of effectiveness, the Company had the ability to raise up to $150 million by selling common stock, preferred stock, debt securities, warrants and units

Proceeds from Issuance of Private Placement

$ 32,000,000

$ 15,000,000

$ 60,000,000

$ 60,000,000

$ 15,000,000

$ 13,500,000

$ 13,495,270

Proceeds from sale of securities

$ 55,300,000

Number of stock issued for option exercise

25,535

Stock issued during period shares warrants exercised

22,000

Proceeds from warrant exercises

$ 38,500

Re-purchase of additional stock options reduced

85.60%

Common stock share service

147,500

Net income loss attributable to noncontrolling interest

$ 24,726

(270,503)

Net income loss attributable to noncontrolling interest

(24,726)

270,503

Payments to noncontrolling interests

36,000

$ 36,000

Note payable

$ 375,823

Fair value of options granted

$ 142,247

Dividend yield

0.00%

Equity Option [Member]

Class of Stock [Line Items]

Number of shares issued

25,535

2020 plan [Member]

Class of Stock [Line Items]

Number of options granted

38,500

Contractual term

7 years 8 months 19 days

Unamortized expense

$ 4,349,079

2020 Plan [Member]

Class of Stock [Line Items]

Share based compensation vested

550,000

LegalSimpli Software, LLC [Member]

Class of Stock [Line Items]

Stock issued during period, value, other

$ 100,000

Conversion Labs PR LLC [Member]

Class of Stock [Line Items]

Re-purchase of additional stock options reduced

51.00%

Debt conversion share issued

37,531

Stock issued during period, value, other

$ 100,000

Conversion Labs PR LLC [Member] | LegalSimpli Software, LLC [Member]

Class of Stock [Line Items]

Membership interests purchases

12,000

Stock issued during period, value, other

$ 300,000

Share based compensation arrangement by share based payment award, description

The CVLB PR MIPA provides that the transaction may be completed in three (3) tranches with a purchase price of $100,000 per tranche to be made at the sole discretion of Conversion Labs PR. Payment for the first tranche of $100,000 was made upon execution of the CVLB PR MIPA in January 2021. Payments for the second and third tranches were made on the 60-day anniversary and the 120-day anniversary of the WSS Effective Date

Fitzpatrick Options and Pathak Options [Member]

Class of Stock [Line Items]

Re-purchase of additional stock options

13.25%

Sean Fitzpatrick [Member]

Class of Stock [Line Items]

Tranchee shares membership interest

10,300

Purchase price per membership interest

$ 1

Sean Fitzpatrick [Member] | Share-Based Payment Arrangement, Tranche One [Member]

Class of Stock [Line Items]

Available for sale securities, gross realized gains

$ 2,500,000

Sean Fitzpatrick [Member] | Share-Based Payment Arrangement, Tranche Two [Member]

Class of Stock [Line Items]

Available for sale securities, gross realized gains

4,000,000

Sean Fitzpatrick [Member] | Share-Based Payment Arrangement, Tranche Three [Member]

Class of Stock [Line Items]

Available for sale securities, gross realized gains

8,000,000

Pathak Options [Member] | Share-Based Payment Arrangement, Tranche One [Member]

Class of Stock [Line Items]

Available for sale securities, gross realized gains

2,500,000

Pathak Options [Member] | Share-Based Payment Arrangement, Tranche Two [Member]

Class of Stock [Line Items]

Available for sale securities, gross realized gains

4,000,000

Pathak Options [Member] | Share-Based Payment Arrangement, Tranche Three [Member]

Class of Stock [Line Items]

Available for sale securities, gross realized gains

$ 8,000,000

General and Administrative Expense [Member]

Class of Stock [Line Items]

Number of shares issued

1,200,000

Service-Based Stock Options [Member]

Class of Stock [Line Items]

Number of stock issued for option exercise

40,000

Number of options granted

50,000

Contractual term

5 years 8 months 4 days

Fair value of options granted

$ 205,995

Expected term

4 years

Volatility

387.81%

Volatility

465.55%

Risk free interest percentage

1.26%

Risk free rate, maximum

1.62%

Share based compensation expenses

$ 1,644,490

$ 1,181,505

Unamortized expense

11,916,040

Service-Based Stock Options [Member] | 2020 plan [Member]

Class of Stock [Line Items]

Share based compensation expenses

$ 550,400

406,534

Service-Based Stock Options [Member] | Valuation Technique, Option Pricing Model [Member]

Class of Stock [Line Items]

Dividend yield

0.00%

Expected term

4 years

Volatility

420.16%

Risk free interest percentage

1.37%

Performance Shares [Member]

Class of Stock [Line Items]

Number of options granted

150,000

Fair value of options granted

$ 617,980

Dividend yield

0.00%

Expected term

3 years 6 months

Volatility

444.00%

Risk free interest percentage

1.37%

Share based compensation expenses

$ 105,797

0

Performance Shares [Member] | 2020 plan [Member]

Class of Stock [Line Items]

Unamortized expense

$ 317,391

Restricted Stock Units (RSUs) [Member]

Class of Stock [Line Items]

Share based compensation grants

547,500

Share based compensation vested

60,375

Restricted Stock Units (RSUs) [Member] | 2020 Plan [Member]

Class of Stock [Line Items]

Share based compensation expenses

$ 591,000

120,600

Share based compensation grants

620,000

Share based compensation vested

50,000

Fair value of share based compensation

$ 6,867,600

Unamortized expenses

$ 5,430,000

Warrant for Services [Member]

Class of Stock [Line Items]

Share based compensation expenses

604,974

604,974

Unamortized expenses

1,042,253

Warrant and Restricted Stock Units (RSUs) [Member]

Class of Stock [Line Items]

Share based compensation expenses

4,472,781

$ 2,325,775

Unamortized expenses

$ 27,855,532

CVLB PR [Member]

Class of Stock [Line Items]

Re-purchase of additional stock options reduced

100.00%

Founding Members MIPAs [Member] | Conversion Labs PR LLC [Member] | LegalSimpli Software, LLC [Member]

Class of Stock [Line Items]

Membership interests purchases

2,183

Stock issued during period, value, other

$ 225,000

CLPR Ownership [Member] | Fitzpatrick Options and Pathak Options [Member]

Class of Stock [Line Items]

Re-purchase of additional stock options reduced

72.98%

Employees and Advisory Board Members [Member]

Class of Stock [Line Items]

Number of options granted

238,500

ATM Sales Agreement [Member]

Class of Stock [Line Items]

Proceeds from sale of securities

$ 59,500,000

Shelf Agreement [Member]

Class of Stock [Line Items]

Proceeds from sale of securities

$ 32,000,000

Membership Interest Purchase Agreement [Member]

Class of Stock [Line Items]

Membership interest percentage

21.83333%

Number of shares issued

2,000,000

1,000,000

2,000,000

Aggregate expenses

$ 18,060,000

Membership Interest Purchase Agreement [Member] | First Milestone [Member]

Class of Stock [Line Items]

Number of shares issued

1,000,000

Share issue price per share

$ 2.50

Membership Interest Purchase Agreement [Member] | Second Milestone [Member]

Class of Stock [Line Items]

Number of shares issued

1,000,000

Share issue price per share

$ 3.75

Membership Interest Purchase Agreement [Member] | Mr.Galluppi [Member]

Class of Stock [Line Items]

Number of shares issued

1,000,000

500,000

Membership Interest Purchase Agreement [Member] | Mr.Galluppi [Member] | First Milestone [Member]

Class of Stock [Line Items]

Number of shares issued

500,000

Membership Interest Purchase Agreement [Member] | Mr.Schreiber [Member] | Second Milestone [Member]

Class of Stock [Line Items]

Number of shares issued

500,000

Fitzpatrick Option Agreement [Member]

Class of Stock [Line Items]

Share based compensation arrangement by share based payment award, description

Concurrently with the WSS Restructuring, Conversion Labs PR entered into option agreements with Sean Fitzpatrick (the “Fitzpatrick Option Agreement”) and Varun Pathak (the “Pathak Option Agreement” together with Fitzpatrick Option Agreement the “Option Agreements”), pursuant to which Conversion Labs PR granted options to purchase membership interest units of WSS. Upon vesting, the Fitzpatrick Options and the Pathak Options provide for the potential re-purchase of up to an additional 13.25% of WSS by Fitzpatrick and Pathak in the aggregate with Conversion Labs PR ownership ratably reduced to approximately 72.98%

Fitzpatrick Option Agreement [Member] | Mr.Sean Fitzpatrick [Member]

Class of Stock [Line Items]

Share based compensation arrangement by share based payment award, description

The Fitzpatrick Option Agreement grants Sean Fitzpatrick the option to purchase 10,300 membership interest units of WSS for an exercise price of $1.00 per membership interest unit. The Fitzpatrick Options vest in accordance with the following (i) 3,434 membership interests upon WSS achieving $2,500,000 of gross sales in any fiscal quarter (ii) 3,434 membership interests upon WSS achieving $4,000,000 of gross sales in any fiscal quarter, and (iii) 3,434 membership interests upon WSS achieving $8,000,000 of gross sales with a ten percent (10%) net profit margin in any fiscal quarter

Pathak Option Agreement [Member]

Class of Stock [Line Items]

Share based compensation arrangement by share based payment award, description

The Pathak Options shall vest in accordance with the following (i) 700 membership interests upon WSS achieving $2,500,000 of gross sales in any fiscal quarter (ii) 700 membership interests upon WSS achieving $4,000,000 of gross sales in any fiscal quarter, and (iii) 700 membership interests upon WSS achieving $8,000,000 of gross sales with a ten percent (10%) net profit margin in any fiscal quarter

2020 plan [Member]

Class of Stock [Line Items]

Issuance of share based compensation

3,300,000

1,500,000

Increase in share available

150,000

Remaining authorization of shares

276,052

2020 plan [Member] | Restricted Stock Units (RSUs) [Member]

Class of Stock [Line Items]

Share based compensation expenses

$ 976,120

$ 12,163

Unamortized expense

$ 4,800,769

Share based compensation grants

47,500

Fair value of shares granted

$ 1,713,025

2020 Plan [Member]

Class of Stock [Line Items]

Reserved for common stock future issuance

1,500,000

Maximum [Member]

Class of Stock [Line Items]

Issuance of common stock

$ 150,000,000

Maximum [Member] | Conversion Labs PR LLC [Member]

Class of Stock [Line Items]

Re-purchase of additional stock options reduced

85.58%

Maximum [Member] | Employees and Advisory Board Members [Member]

Class of Stock [Line Items]

Contractual term

5 years

Minimum [Member] | Employees and Advisory Board Members [Member]

Class of Stock [Line Items]

Contractual term

4 years

Shares And Securities [Member]

Class of Stock [Line Items]

Raise up funds

$ 150,000,000

$ 150,000,000

Series B Convertible Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

5,000

Series A Convertible Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

1,610,000

SCHEDULE OF MATURITY OF OPERATI

SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES (Details)	Mar. 31, 2022USD ($)
Leases
Remainder of fiscal year 2022	$ 614,098
Fiscal year 2023	732,409
Fiscal year 2024	484,580
Fiscal year 2025	68,850
Less: imputed interest	(159,404)
Present value of operating lease liabilities	$ 1,740,533

SCHEDULE OF CASH FLOW RELATED T

SCHEDULE OF CASH FLOW RELATED TO OPERATING LEASE LIABILITIES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Leases
Cash paid for operating lease liabilities	$ 129,290	$ 89,935

SCHEDULE OF BALANCE SHEETS RELA

SCHEDULE OF BALANCE SHEETS RELATED TO OPERATING LEASE LIABILITIES (Details)	Mar. 31, 2022	Dec. 31, 2021
Leases
Weighted average remaining lease term in years	3 years 6 months 3 days	3 years 9 months
Weighted average discount rate	7.15%	7.15%

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Leases
Operating lease expenses	$ 202,412	$ 93,410
Operating lease, term of contract	12 months
Short term lease payments	$ 2,100
Payments for rent	$ 3,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Feb. 28, 2022	Dec. 10, 2021	Dec. 10, 2021	Mar. 31, 2022	Dec. 31, 2018	Dec. 31, 2016	Dec. 31, 2021
Loss Contingencies [Line Items]
Finite-lived intangible asset, useful life				5 years
Purchase obligation				$ 1,300,000			$ 511,000
Stockholders' Equity, Reverse Stock Split		5-for-1 reverse stock split
Maximum [Member]
Loss Contingencies [Line Items]
Proceeds from issuance of common stock				150,000,000
Harborside [Member]
Loss Contingencies [Line Items]
Stock Issued During Period, Shares, Reverse Stock Splits		1,000,000
Stock Issued During Period, Shares, Stock Splits		200,000
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs		$ 1,000,000
Incurred damage related aforementioned stock		$ 75,000	$ 75,000
Harborside [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value			33,020,000
Harborside [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value			5,020,000
Conversion Labs Rx Business [Member]
Loss Contingencies [Line Items]
Stock Issued During Period, Shares, Stock Splits		200,000
Conversion Labs Rx Business [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Stock Issued During Period, Shares, Stock Splits		1,000,000
Subscription Agreement [Member]
Loss Contingencies [Line Items]
Accounts payable and accrued expenses				$ 0			$ 0
Pilaris Laboratories LLC [Member]
Loss Contingencies [Line Items]
Finite-lived intangible asset, useful life						10 years
Percentage of net income						10.00%
Share based compensation arrangement by share based payment award, expiration period					10 years
Pilaris Laboratories LLC [Member] | CVLB PR [Member]
Loss Contingencies [Line Items]
Intercompany agreements, description						As consideration for granting Conversion Labs PR this license, Pilaris will receive on quarterly basis, 10% of the net income collected by the licensed products based on the following formula: Net Income = total income – cost of goods sold – advertising and operating expenses directly related to the marketing of the licensed products
MALPHABET LLC [Member]
Loss Contingencies [Line Items]
Intercompany agreements, description				The Company shall pay Alphabet a royalty equal to 13% of Gross Receipts (as defined in the Agreement) realized from the sales of Licensed Products. No amounts were earned or owed as of March 31, 2022
Percentage for royalty					13.00%
Share based compensation arrangement by share based payment award, options, grants in period, gross					20,000
Share based compensation arrangements by share based payment award, options, exercises in period, weighted average exercise price					$ 2.50
MALPHABET LLC [Member] | Common Stock One [Member]
Loss Contingencies [Line Items]
Share based compensation arrangement by share based payment award, options, grants in period, gross					20,000
Share based compensation arrangements by share based payment award, options, exercises in period, weighted average exercise price					$ 2.50
Proceeds from issuance of common stock					$ 7,500,000
MALPHABET LLC [Member] | Common Stock Two [Member]
Loss Contingencies [Line Items]
Share based compensation arrangement by share based payment award, options, grants in period, gross					20,000
Share based compensation arrangements by share based payment award, options, exercises in period, weighted average exercise price					$ 2.50
Proceeds from issuance of common stock					$ 10,000,000
MALPHABET LLC [Member] | Common Stock Three [Member]
Loss Contingencies [Line Items]
Share based compensation arrangement by share based payment award, options, grants in period, gross					40,000
Share based compensation arrangements by share based payment award, options, exercises in period, weighted average exercise price					$ 3.75
Proceeds from issuance of common stock					$ 20,000,000
Conversion Labs Rx Business [Member] | Harborside [Member]
Loss Contingencies [Line Items]
Stock Issued During Period, Shares, Reverse Stock Splits		10,000,000
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs		$ 5,000,000
Conversion Labs Rx Business [Member] | Harborside [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs		$ 5,000,000
Conversion Labs Rx [Member]
Loss Contingencies [Line Items]
Loss contingency breach of contract amount			$ 273,859
Blair L L C [Member]
Loss Contingencies [Line Items]
Loss contingency breach of contract amount	$ 1,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Feb. 04, 2022	Jan. 27, 2022	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Payments for rent			$ 3,000
Payments to acquire property, plant, and equipment			$ 267,151
Performance Shares [Member]
Options outstanding number of shares granted			150,000
Restricted Stock Units (RSUs) [Member]
Share based compensation arrangement by share based payment award, equity instruments other than options, nonvested, number			862,500		375,375
Share based compensation arrangement by share based payment award, equity instruments other than options, vested in period			60,375
Work Simpli Software [Member] | Software Development Services [Member]
Stock issued during period, value, issued for services			$ 299,370	172,837
BV Global Fulfillment [Member]
Reimbursed amount				99,082
Puerto Rico Office Space [Member] | JLS Ventures LLC [Member]
Payments for rent			0	22,500
Chief Executive Officer [Member]
Payments for rent			$ 3,000
Chief Executive Officer [Member] | Asset Purchase Agreement [Member] | Bv Global [Member]
Payments to acquire property, plant, and equipment					$ 9,000
Chief Executive Officer [Member] | BV Global Fulfillment [Member] | Accounts Payable and Accrued Liabilities [Member]
Due to related party					$ 61,824
Chief Executive Officer [Member] | BV Global Fulfillment [Member] | Minimum [Member]
Monthly fees				13,000
Chief Executive Officer [Member] | BV Global Fulfillment [Member] | Maximum [Member]
Monthly fees				$ 16,000
Chief Financial Officer [Member] | Amended Officer Employment Agreement [Member] | Restricted Stock [Member]
Share based compensation arrangement by share based payment award, equity instruments other than options, nonvested, number		75,000
Share based compensation arrangement by share based payment award, equity instruments other than options, vested in period		25,000
Chief Financial Officer [Member] | Amended Officer Employment Agreement [Member] | Performance Shares [Member]
Share based compensation arrangement by share based payment award, equity instruments other than options, vested in period		250,000
Chief Financial Officer [Member] | Amended Officer Employment Agreement [Member] | Restricted Stock Units (RSUs) [Member]
Share based compensation arrangement by share based payment award, equity instruments other than options, vested in period		12,500
Chief Compliance Officer [Member] | Employee Agreement [Member] | Performance Shares [Member]
Share based compensation arrangement by share based payment award, equity instruments other than options, vested in period		105,000
Chief Compliance Officer [Member] | Employee Agreement [Member] | Restricted Stock Units (RSUs) [Member]
Share based compensation arrangement by share based payment award, equity instruments other than options, nonvested, number		37,500
Principal Accounting Officer [Member] | Employee Agreement [Member]
Options outstanding number of shares granted	15,000
Principal Accounting Officer [Member] | Employee Agreement [Member] | Restricted Stock [Member]
Options outstanding number of shares granted	5,000
Principal Accounting Officer [Member] | Employee Agreement [Member] | Performance Shares [Member]
Options outstanding number of shares granted	50,000

SCHEDULE OF RELEVANT SEGMENT DA

SCHEDULE OF RELEVANT SEGMENT DATA (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenue	$ 29,042,837	$ 18,198,112
Gross margin	81.90%	82.40%
Operating loss	$ (13,107,015)	$ (11,918,337)
Assets	50,290,476		$ 49,923,243
Telehealth [Member]
Segment Reporting Information [Line Items]
Revenue	$ 22,598,061	$ 13,283,315
Gross margin	77.50%	76.50%
Operating loss	$ (13,271,857)	$ (10,114,985)
Assets	43,553,660		48,056,920
Work simpli [Member]
Segment Reporting Information [Line Items]
Revenue	$ 6,444,776	$ 4,914,797
Gross margin	97.50%	98.20%
Operating loss	$ 164,842	$ (1,803,352)
Assets	$ 6,736,816		$ 1,866,323

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - USD ($)	Apr. 01, 2022	Apr. 25, 2022
Subsequent Event [Line Items]
Percentage of officers base salary	75.00%
2020 plan [Member]
Subsequent Event [Line Items]
Common stock available for future issuance		1,500,000
Mr.Schreiber [Member]
Subsequent Event [Line Items]
Annual base salary	$ 300,000