0001903596-24-000305 | 10-Q | XBRL Viewer

Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]

795,295

Exercise Price1 [Member]

78,000

$ 2.90

Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]

7 months 9 days

Exercise Price2 [Member]

$ 3.32

7 years 3 months 3 days

Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]

^[1]

544,290

Exercise Price3 [Member]

$ 5.00

1 year 4 months 9 days

Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]

25,000

Exercise Price4 [Member]

$ 9.10

3 years

Property, Plant and Equipment [Abstract]

148,005

[1]	^{Includes 514,290 warrants and 30,000 non-plan options.}

Property and Equipment, Net

3 Months Ended

Mar. 31, 2024

Property and Equipment, Net

3. Property and Equipment, Net

Property and equipment consist of the following:

Schedule of property and equipment


	As of
	March 31, 2024			December 31, 2023

Vehicles and transportation equipment	$	406,013		$	551,906
Leasehold improvements		314,819			314,819
Office furniture and equipment		188,131			188,131
Manufacturing equipment		179,274			179,274
Warehouse equipment		81,164			81,164
QA equipment		43,583			33,032
Tooling and Molds		—			—
	$	1,212,984		$	1,348,326

Less: accumulated depreciation		(421,836	)		(430,295	)
Property and equipment, net	$	791,148		$	918,031

Depreciation expense was $49,444 and $48,120 for the three months ended March 31, 2024 and 2023, respectively. There were disposals and sales of fixed assets during the three months ended March 31, 2024 and 2023 resulting in the net cash received of $87,684 and $0, respectively. As a result of disposals and sales of fixed assets, the Company recognized a loss of $306 during the three months ended March 31, 2024 and no gain or loss during the three months ended March 31, 202 3.

Stockholders’ Equity (Tables)

3 Months Ended

Mar. 31, 2024

Equity [Abstract]

Schedule of various warrants/options issued and outstanding

Number of warrants/non-plan options			Exercise Price		Weighted Average Remaining Life (Years)
	78,000		$	2,90		0.61
	544,290	⁽¹⁾	$	3.32		7.26
	25,000		$	5.00		1.36
	148,005		$	9.10		3.00
	795,295


⁽¹⁾		^{Includes 514,290 warrants and 30,000 non-plan options.}

Schedule of assumptions used

Expected volatility	110.51	%
Expected dividends	None
Expected term (in years)	4.87
Risk free rate	3.35	%

Schedule of stock option activity

	Number of options		Weighted average exercise price	Weighted average remaining contractual term (in years)		Aggregate intrinsic value ₍₁₎
Outstanding at beginning of period	1,075,000	$	$3.77	—		—
Granted	104,500		3.45	—		—
Exercised	—		—	—		—
Forfeited	—		—	—		—
Outstanding at end of period	1,179,500	$	$3.74	9.21	$	—
Exercisable at end of period	995,999	$	3.60	9.15	$	—

⁽¹⁾

^{The
aggregate intrinsic value of options outstanding and options exercisable at beginning of period and as of March 31, 2024 is $0, as
all options are out of the money.}

Share-Based Payment Arrangement, Restricted Stock Unit, Activity

	Number of restricted stock awards		Weighted average grant-date fair value
Nonvested at beginning of year	$	36,585	$	179,998
Granted		15,865		72,027
Vested		9,916		45,018
Forfeited		—		—
Nonvested as of March 31, 2024	$	42,534	$	207,007

Schedule of common stock shares reserved for future issuance


Exercise of warrants			765,295
Exercise of options unrelated to any Plan			30,000
Exercise of stock options – 2021 Incentive Award Plan			1,179,500
Exercise of restricted stock units – 2021 Incentive Award Plan			40,551
Total shares of common stock reserved for future issuances			2,015,346

Convertible Note and Equity Line of Credit

3 Months Ended

Mar. 31, 2024

Convertible Note And Equity Line Of Credit

Convertible Note and Equity Line of Credit

7. Convertible Note and Equity Line of Credit

Convertible Note Financing

On December 27, 2023, the Company entered into a securities purchase agreement with 3i, LP (“3i”), pursuant to which the Company sold and 3i purchased: (i) a senior unsecured convertible note issued in the aggregate principal amount of $2,750,000, with an 10.0% original issue discount and an interest rate of 9.0% per annum (the “3i Note”), (ii) up to $247,500 in newly issued shares of Common Stock (the “Interest Shares”), which may be payable, subject to the fulfillment of certain conditions set forth in the 3i Note, to satisfy interest payments under the 3i Note, and (iii) 63,497 shares of Common Stock issued to 3i as consideration for its commitment to purchase the 3i Note (collectively, the “Convertible Note Financing”). The gross proceeds to the Company from the Convertible Note Financing were $2.5 million prior to the payment of legal fees and transaction expenses. The offering of securities in the Convertible Note Financing was made pursuant to an effective shelf registration statement on Form S-3 (File No. 333-272956), which the Company filed with the SEC on June 27, 2023 and was declared effective on July 10, 2023. As of March 31, 2024, the Company has issued 10,698 shares of Common Stock for the payment of $41,250 in interest.

Equity Line Purchase Agreement

On December 27, 2023, the Company entered into a common stock purchase agreement with Tumim Stone Capital, LLC (“Tumim”), pursuant to which the Company has the right, but not the obligation, to sell to Tumim, and Tumim is obligated to purchase, up to the lesser of (a) $20,000,000 in aggregate gross purchase price of newly issued Common Stock and (b) the Exchange Cap (as defined in the purchase agreement) (the “Equity Line of Credit”). In connection with the Equity Line of Credit financing, the Company filed a Registration Statement on Form S-1 (File No. 333-276663) with the SEC on January 23, 2024, which was declared effective on February 9, 2024. As of March 31, 2024, the Company has sold 38,224 shares of common stock under the Equity Line of Credit for an aggregate amount of $125,153, of which $65,705 was redeemed by 3i and applied to the 3i Note.

See Note 9 – “Convertible Note and Equity Line of Credit” in the Company’s consolidated financial statements in Part IV of the Annual Report for further information on the 3i Note and Equity Line of Credit.

Stockholders Equity (Details 2)

3 Months Ended

Mar. 31, 2024

USD ($)

$ / shares

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Exercisable at end of period, per share | $ / shares

$ 3.60

Weighted average remaining contractual term (in years)

9 years 1 month 24 days

Incentive Award Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Outstanding at beginning of period, share

1,075,000

Outstanding at beginning of period, per share | $ / shares

$ 3.77

Outstanding at beginning of period, value | $

^[1]

104,500

$ 3.45

Outstanding at end of period, share

1,179,500

Outstanding at end of period, per share | $ / shares

$ 3.74

Weighted average remaining contractual term (in years)

9 years 2 months 15 days

Outstanding at end of period, value | $

^[1]

Stock Options [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Outstanding at beginning of period, share

36,585

Outstanding at beginning of period, per share | $ / shares

$ 179,998

Granted

15,865

Exercised

9,916

Forfeited

Outstanding at end of period, share

42,534

Outstanding at end of period, per share | $ / shares

$ 207,007

Exercisable at end of period. share

995,999

[1]	^{The aggregate intrinsic value of options outstanding and options exercisable at beginning of period and as of March 31, 2024 is $0, as all options are out of the money.}

Stockholders Equity (Details 4)	Mar. 31, 2024 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total shares of common stock reserved for future issuances	2,015,346
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise of warrants	765,295
Unrelated To Any Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise of options unrelated to any Plan	30,000
Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise of stock options – 2021 Incentive Award Plan	1,179,500
Restricted Stock Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise of restricted stock units – 2021 Incentive Award Plan	40,551

Property and Equipment, Net (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 49,444	$ 48,120
Net cash received	87,684	0
Recognized loss	$ 306	$ 0

Commitments and Contingencies

3 Months Ended

Mar. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

8. Commitments and Contingencies

Operating Leases

The Company leases its warehouses and office space under long-term lease arrangements. None of its leases include characteristics specified in ASC 842, Leases, that require classification as financing leases, and accordingly, these leases are accounted for as operating leases. The Company does not recognize an ROU asset and lease liability for short-term leases, which have terms of 12 months or less. For longer-term lease arrangements that are recognized on the Company’s Balance Sheet, the ROU asset and lease liability are initially measured at the commencement date based upon the present values of the lease payments due under the leases.

The implicit interest rates of the Company’s lease arrangements are generally not readily determinable and as such, the Company applies an incremental borrowing rate, which is established based upon the information available at the lease commencement date, to determine the present value of lease payments due under the arrangement. Under ASC 842, the incremental borrowing rate (“IBR”) for leases must be (1) a rate of interest over a similar term, and (2) for an amount that is equal to the lease payments. The Company uses both the Federal Reserve Economic Data U.S. corporate debt effective yield and the U.S. Treasury rates adjusted for credit spread as the primary data points for purposes of determining the IBR.

In the first quarter of 2022, the Company entered into two new long-term, non-cancelable operating lease agreements for office and warehouse space resulting in the Company recognizing an additional lease liability totaling of $2,348,509, representing the present value of the lease payments discounted using an effective interest rate of 8.07% and 8.86%, and corresponding ROU assets of $2,348,509. The leases expire in December 2026 and December 2028, the latter of which contains one three-year option to renew.

In the first quarter of 2021, the Company entered into a long-term, non-cancelable operating lease agreement for office and warehouse space resulting in the Company recognizing an additional lease liability totaling of $1,268,089, representing the present value of the lease payments discounted using an effective interest rate of 7.47% and a corresponding ROU asset of $1,268,089. The lease expires in January 2028 and contains one three-year option to renew.

The Company has two other leases—one that expired in January 2023 and one that expires in February 2025. The leases generally provide for annual increases based on a fixed amount and generally require the Company to pay real estate taxes, insurance, and repairs.

The following is a summary of total lease costs during the three months ended March 31, 2024 and 2023:

Schedule of lease cost


	Three Months Ended March 31,
	2024			2023
Operating lease cost	$	186,344		$	188,029
Short-term lease costs		—			150
Variable lease costs		—			—
Sublease income		(10,544	)		(18,596	)
	$	175,800		$	169,583

The weighted-average remaining lease term was 4.30 years and 4.54 years as of March 31, 2024 and December 31, 2023, respectively. The weighted average discount rate was 8.46% and 8.47%, as of March 31, 2024 and December 31, 2023, respectively. Operating cash flows from the operating leases totaled $125,908 and $92,107 for the three months ended March 31, 2024 and 2023, respectively.

The total lease liability as of March 31, 2024 and December 31, 2023 was $2,638,181 and $2,764,089, respectively.

The following is a maturity analysis of the annual undiscounted cash flows of the operating lease liabilities as of March 31, 2024, for years ending March 31:

	Total
2025	$	737,561
2026		717,328
2027		722,542
2028		655,027
2029		337,708
Thereafter		—
Total future minimum lease payments	$	3,170,166
Less imputed interest	$	(531,985	)
Total	$	2,638,181

Current lease liability	$	535,576
Noncurrent lease liability		2,102,605
Total	$	2,638,181

Subleases

As of March 31, 2024, the Company subleases office and warehouse space under one of its existing operating leases with similar terms as the Company’s lease agreements. Two additional leases terminated in February 2023. Because the Company is not relieved of its primary obligations under the original lease, the Company accounts for the subleases as a lessor. Sublease rental income is recorded based on the contractual rental payments which are not substantially different from recognition on a straight-line basis over the lease term and totaled $10,544 and $18,596 during the three months ended March 31, 2024 and 2023, respectively. As of March 31, 2024 and December 31, 2023, deferred income and a sublease deposit totaled $4,549 and $4,445, respectively, and is included in accrued expenses and other current liabilities on the accompanying Balance Sheets.

The total future minimum sublease payments are $39,428, all due in the twelve months ending March 31, 2024.

Litigation

The Company may be involved from time to time in litigation or claims arising in the ordinary course of its business. While the ultimate liability, if any, arising from these claims cannot be determined with certainty, the Company believes that the resolution of any such matters will not likely have a material adverse effect on the Company’s financial statements.

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
Statements of Cash Flows (Unaudited) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities
Net loss	$ (2,192,940)	$ (1,977,278)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation	49,444	48,120
Amortization of convertible note costs	166,786
Loss on sale of property and equipment	306
Decrease in allowance for doubtful accounts		(18,804)
Stock-based settlement		251,680
Stock-based compensation	315,853
Changes in operating assets and liabilities:
Increase in accounts receivable	(83,986)	(311,923)
Decrease in inventory	44,773	603,570
(Increase) / Decrease in prepaid/in-transit inventory	45,137	(1,086,577)
Increase in prepaid expenses and other current assets	(43,753)	(66,992)
Decrease in deposits		5,005
Increase / (Decrease) in accounts payable	(4,565)	895,845
Increase / (Decrease) in customer deposits	(6,497)	208,553
Increase in accrued expenses and other current liabilities	33,669	19,638
Increase in right-of-use assets and lease liabilities	3,855	6,461
Net cash used in operating activities	(1,671,918)	(1,422,702)
Cash flows from investing activities
Purchases of property and equipment	(10,550)	(9,280)
Net proceeds from sale of property and equipment	87,684
Net cash provided by / (used in) investing activities	77,134	(9,280)
Cash flows from financing activities
Principal payments on convertible note	(43,575)
Principal payments on long-term debt	(93,855)	(92,854)
Principal payments on stockholder promissory notes	(62,500)
Net proceeds from exercise of warrants	(4)	49,787
Net proceeds from issuance of common stock	125,153
Net cash provided by / (used in) financing activities	(74,781)	(43,067)
Net change in cash and cash equivalents	(1,669,565)	(1,475,049)
Cash and cash equivalents, beginning	3,932,698	7,201,244
Cash and cash equivalents, ending	2,263,133	5,726,195
Supplemental disclosure of cash flow information:
Cash paid for interest	12,748	38,399
Cash paid for franchise taxes
Non-cash financing activities:
Acquisition/modification of operating lease right-of-use asset and lease liability		13,993
Issuance of common stock for payment on accrued interest	41,250
Issuance of common stock for payment on accrued compensation	36,029
Issuance of common stock in exchange for short-term loan costs	$ 63

Stockholders’ Equity

3 Months Ended

Mar. 31, 2024

Equity [Abstract]

Stockholders’ Equity

9. Stockholders’ Equity

The Company is authorized to issue an aggregate of 220,000,000 shares of capital stock, par value $0.001 per share, consisting of 200,000,000 shares of common stock and 20,000,000 shares of preferred stock.

As of March 31, 2024, the Company has issued 10,698 shares of common stock for the payment of $41,250 in interest applied to the 3i Note. As of March 31, 2024, the Company has sold 38,224 shares of common stock for an aggregate amount of $125,153 of which $65,705 was redeemed by 3i which applied payments of $57,410 to the loan principal, $5,167 to interest and $3,128 as a redemption premium.

On March 31, 2023, at the closing price of $4.84 per share, the Company issued 52,000 shares of common stock as part of a settlement agreement for a total value of $251,680.

As of March 31, 2024 and December 31, 2023, 7,046,853 and 6,922,912 shares, respectively, of common stock were issued and outstanding. No shares of preferred stock have been issued.

A holder of common stock is entitled to one vote for each share of common stock. The holders of common stock have no conversion, redemption or preemptive rights and shall be entitled to receive dividends when, as, and if declared by the board of directors. Upon dissolution, liquidation, or winding up of the Company, after payment or provision for payment of debts and other liabilities of the Company, subject to the rights, if any, of the holders of any class or series stock having a preference over the right to participate with common stock with respect to the distribution of assets of the Company upon such dissolution, liquidation, or winding up of the Company, the holders of common stock shall be entitled to receive the remaining assets of the Company available for distribution to its stockholders ratably in proportion to the number of shares of common stock held.

Since no shares of preferred stock have been issued, no rights and privileges of preferred stockholders have been defined.

Warrants/Options

During the three months ending March 31, 2024, 7,535 warrants exercisable at $3.32 per share were exercised using the cashless conversion option which resulted in the issuance of 1,606 shares of common stock. This leaves 514,290 warrants remaining with an exercise price of $3.32.

During the three months ending March 31, 2023, 15,000 warrants exercisable at $3.32 per share were exercised on a cash basis which resulted in the issuance of 15,000 shares of common stock. This leaves 544,431 warrants remaining with an exercise price of $3.32.

During the three months ending March 31, 2023, 73,000 warrants exercisable at $2.90 per share were exercised using the cashless conversion option which resulted in the issuance of 31,102 shares of common stock. This leaves 78,000 warrants remaining with an exercise price of $2.90.

As of March 31, 2024 and December 31, 2023, a total of 765,295 and 772,830 warrants were issued and outstanding, respectively. As of March 31, 2024 and December 31, 2023, a total of 30,000 options, which were not issued under a specified plan, were outstanding. Below is a summary of warrants and stock options issued and outstanding as of March 31, 2024:

Number of warrants/non-plan options			Exercise Price		Weighted Average Remaining Life (Years)
	78,000		$	2,90		0.61
	544,290	⁽¹⁾	$	3.32		7.26
	25,000		$	5.00		1.36
	148,005		$	9.10		3.00
	795,295


⁽¹⁾		^{Includes 514,290 warrants and 30,000 non-plan options.}

See Note 11 – “Stockholders’ Equity” in the Company’s consolidated financial statements in Part IV of the Annual Report for further information regarding the Company’s outstanding warrants and stock options.

Equity Plans

As of March 31, 2024, the Company had adopted two stock-based compensation plans, the 2021 Incentive Award Plan and the 2021 Employee Stock Purchase Plan. During the three months ended March 31, 2024, the Company granted 15,865 RSUs and 104,500 options under the 2021 Incentive Award Plan. No shares have been issued to date under the 2021 Employee Stock Purchase Plan. The compensation cost that has been charged against operations was $315,853 for the three months ended March 31, 2024, and $0 for the three months ended March 31, 2023.

See Note 11 – “Stockholders’ Equity” in the Company’s consolidated financial statements in Part IV of the Annual Report for further information regarding the 2021 Incentive Award Plan and 2021 Employee Stock Purchase Plan.

2021 Incentive Award Plan

The purpose of the Company’s 2021 Incentive Award Plan is to enhance the Company’s ability to attract, retain and motivate persons who make (or are expected to make) important contributions to the Company by providing these individuals with equity ownership opportunities. Various stock-based awards may be granted under the 2021 Incentive Award Plan to eligible employees, consultants, and non-employee directors. The number of shares issued under the 2021 Incentive Award Plan is subject to limits and is adjusted annually. As of March 31, 2024, the aggregate number of shares that can be issued under the 2021 Incentive Award Plan is 1,795,768, of which 1,179,500 options and 64,645 RSUs have been granted.

2021 Employee Stock Purchase Plan

The purpose of the Company’s 2021 Employee Stock Purchase Plan is to assist eligible employees of the Company in acquiring a stock ownership in the Company and to help such employees provide for their future security and to encourage them to remain in the employment of the Company. The 2021 Employee Stock Purchase Plan consists of a Section 423 Component and Non-Section 423 Component. The Section 423 Component is intended to qualify as an employee stock purchase plan and authorizes the grant of options. Options granted under the Non-Section 423 Component are granted pursuant to separate offerings containing sub-plans. Option awards are generally granted with an exercise price equal to 85% of the lesser of the fair market value of a share on (a) the applicable grant date and (b) the applicable exercise date, or such other price as designated by the administrator, provided that in no event shall the option price be less that the per share par value price. The maximum number of shares granted under the 2021 Employee Stock Purchase Plan may not exceed 2,500,000 shares.

The fair value of each option is estimated on the date of grant using the Black-Scholes option pricing model. The option-pricing model requires a number of assumptions, of which the most significant are the expected stock price volatility and the expected option term. Expected volatility was calculated based upon similar traded companies’ historical share price movements as adequate historical experience is not available to provide a reasonable estimate. Expected term is calculated based on the simplified method as adequate historical experience is not available to provide a reasonable estimate. The simplified method will continue to apply until enough historical experience is available to provide a reasonable estimate of the expected term. The risk-free interest rate is calculated based on the yield from U.S. Treasury zero-coupon bonds with an equivalent term. The Company has historically not paid dividends and have no foreseeable plans to pay dividends.

The Company has computed the fair value of all options granted through March 31, 2024 using the following assumptions:

Schedule of assumptions used

Expected volatility	110.51	%
Expected dividends	None
Expected term (in years)	4.87
Risk free rate	3.35	%

The following table summarizes the Company’s stock option activity under the 2021 Incentive Award Plan:

Schedule of stock option activity

	Number of options		Weighted average exercise price	Weighted average remaining contractual term (in years)		Aggregate intrinsic value ₍₁₎
Outstanding at beginning of period	1,075,000	$	$3.77	—		—
Granted	104,500		3.45	—		—
Exercised	—		—	—		—
Forfeited	—		—	—		—
Outstanding at end of period	1,179,500	$	$3.74	9.21	$	—
Exercisable at end of period	995,999	$	3.60	9.15	$	—

⁽¹⁾

^{The
aggregate intrinsic value of options outstanding and options exercisable at beginning of period and as of March 31, 2024 is $0, as
all options are out of the money.}

During the three months ended March 31, 2024, the weighted-average grant-date fair value of the options granted to employees and non-employees was $312,873, and was $998,915 for the year ended December 31, 2023. Unrecognized compensation expense related to employees and non-employees was $687,397 as of December 31, 2023. The options granted in May 2022 were vested 100% at time of grant. The options granted in August 2023 began to vest in equal quarterly installments beginning September 30, 2023 and ending June 30, 2026. The options granted in March 2024 vested 50% at time of grant with the remaining shares vesting in 12 equal consecutive quarterly installments commencing June 30, 2024 and becoming fully vested on March 31, 2027.

The following table summarizes the Company’s RSU activity under the 2021 Incentive Award Plan:

	Number of restricted stock awards		Weighted average grant-date fair value
Nonvested at beginning of year	$	36,585	$	179,998
Granted		15,865		72,027
Vested		9,916		45,018
Forfeited		—		—
Nonvested as of March 31, 2024	$	42,534	$	207,007

There was $89,239 of total unrecognized compensation cost related to non-vested RSUs that are expected to be recognized over a period of up to 0.41 years.

Common Stock Reserved for Future Issuance

The following is a summary of common stock shares reserved for future issuance as of March 31, 2024:


Exercise of warrants			765,295
Exercise of options unrelated to any Plan			30,000
Exercise of stock options – 2021 Incentive Award Plan			1,179,500
Exercise of restricted stock units – 2021 Incentive Award Plan			40,551
Total shares of common stock reserved for future issuances			2,015,346

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

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-Section 50
-Paragraph 14
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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+ Details

Long-Term Debt (Details 1) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
2025	$ 31,472
2026	31,219
2027	31,572
2028	26,862
2029	6,269
Thereafter	128,032
Total	$ 255,426	$ 349,281

Accrued Expenses and Other Current Liabilities

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2024

Payables and Accruals [Abstract]

4. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:


	As of March 31, 2024		As of December 31, 2023
Accrued salaries and payroll liabilities	$	170,994	$	225,685
Rebate liability		37,105		31,411
Accrued interest		22,560		2,839
Commissions		10,716		12,608
Deferred income and deposit (sublease)		4,549		4,445
Franchise tax		2,981		5,262
Other		—		10,265
Accrued expenses and other current liabilities	$	248,905	$	292,515

Commitments and Contingencies (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Lease liability	$ 2,638,181	$ 2,764,089

Stockholders’ Equity (Details Narrative)	3 Months Ended
Stockholders’ Equity (Details Narrative)	Mar. 31, 2024 USD ($) shares
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized tax benefits \| $	$ 89,239
Recognized over a period	4 months 28 days
Plan2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Incentive award plan	1,795,768
Plan2021 [Member] \| Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Incentive award plan	1,179,500
Plan2021 [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Incentive award plan	64,645

Commitments and Contingencies Disclosure [Abstract]

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480483/718-10-35-1D

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Section 35
-Paragraph 3
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-URI https://asc.fasb.org/1943274/2147480483/718-10-35-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 2
-Subparagraph (a)(1)
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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+ Details

Commitments and Contingencies (Tables)

3 Months Ended

Mar. 31, 2024

Schedule of lease cost


	Three Months Ended March 31,
	2024			2023
Operating lease cost	$	186,344		$	188,029
Short-term lease costs		—			150
Variable lease costs		—			—
Sublease income		(10,544	)		(18,596	)
	$	175,800		$	169,583

Schedule of future minimum lease payment

	Total
2025	$	737,561
2026		717,328
2027		722,542
2028		655,027
2029		337,708
Thereafter		—
Total future minimum lease payments	$	3,170,166
Less imputed interest	$	(531,985	)
Total	$	2,638,181

Current lease liability	$	535,576
Noncurrent lease liability		2,102,605
Total	$	2,638,181

Property and Equipment, Net (Tables)

3 Months Ended

Mar. 31, 2024

Property, Plant and Equipment [Abstract]

Schedule of property and equipment


	As of
	March 31, 2024			December 31, 2023

Vehicles and transportation equipment	$	406,013		$	551,906
Leasehold improvements		314,819			314,819
Office furniture and equipment		188,131			188,131
Manufacturing equipment		179,274			179,274
Warehouse equipment		81,164			81,164
QA equipment		43,583			33,032
Tooling and Molds		—			—
	$	1,212,984		$	1,348,326

Less: accumulated depreciation		(421,836	)		(430,295	)
Property and equipment, net	$	791,148		$	918,031

Long-Term Debt (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Total	$ 255,426	$ 349,281
Less current portion	(31,472)	(50,839)
Long-term debt, net of unamortized debt discount and current portion	223,954	298,442
Notes Payable to Banks [Member]
Debt Instrument [Line Items]
Total	5,408	6,317
Note Payable Credit Union [Member]
Debt Instrument [Line Items]
Total		14,196
Note Payable SBA [Member]
Debt Instrument [Line Items]
Total	146,111	146,926
Note Payable Finance Company [Member]
Debt Instrument [Line Items]
Total
Note Payable Finance Company1 [Member]
Debt Instrument [Line Items]
Total
GM Financial [Member]
Debt Instrument [Line Items]
Total	$ 103,907	$ 181,842

Stockholder Promissory Notes

3 Months Ended

Mar. 31, 2024

Stockholder Promissory Notes

Stockholder Promissory Notes

6. Stockholder Promissory Notes

As of March 31, 2024 and December 31, 2023, the Company had an outstanding principal balance of $700,000 and $762,500, respectively, due to stockholders under unsecured promissory notes agreements (“Notes”). The Notes require monthly interest-only payments at 10% per annum. The Notes mature in August 2024 and December 2024 as follows: August 2024 - $500,000; and December 2024 - $200,000. A note for $62,500 that matured in January 2024 was paid in January 2024.

Interest paid to the stockholders under the Notes totaled $12,164 and $20,627 during the three months ended March 31, 2024 and March 31, 2023, respectively. There was accrued interest of $5,834 and $0 as of March 31, 2024 and December 31, 2023, respectively, related to these Notes.

Stockholders Equity (Details 3)	3 Months Ended
Stockholders Equity (Details 3)	Mar. 31, 2024 $ / shares shares
Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding at beginning of period, share	36,585
Outstanding at beginning of period, per share \| $ / shares	$ 179,998
Granted	15,865
Vested	9,916
Forfeited
Outstanding at end of period, share	42,534
Outstanding at end of period, per share \| $ / shares	$ 207,007
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Granted \| $ / shares	72,027
Vested \| $ / shares	$ 45,018

Statements of Operations (Unaudited) - USD ($)	3 Months Ended
Statements of Operations (Unaudited) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Net sales	$ 971,859	$ 1,507,177
Cost of sales	749,337	1,063,730
Gross profit	222,522	443,447
Selling, general and administrative	2,189,475	2,120,894
Loss from operations	(1,966,953)	(1,677,447)
Other (income) / expense:
Interest income	(26,865)	(20,133)
Interest expense	253,286	38,178
Gain on sale of property and equipment	306
Settlement expense		281,680
Other (income) / expense	(1,200)	106
Total other expense	225,527	299,831
Loss before taxes	(2,192,480)	(1,977,278)
Franchise taxes	460
Net loss	$ (2,192,940)	$ (1,977,278)
Net loss per share (basic and diluted)	$ (0.31)	$ (0.29)
Weighted-average number of common shares outstanding	7,006,498	6,815,002

Long-Term Debt (Tables)

3 Months Ended

Mar. 31, 2024

Debt Disclosure [Abstract]

Schedule of long term debt payment

	March 31, 2024			December 31, 2023
Note payable – bank. Payable in monthly installments of $332, including interest at 5.8% per annum, due August 2025 and are secured by equipment.		5,408			6,317
Note payable – credit union. Payable in monthly installments of $508, including interest at 5.45% per annum, due July 2026, secured by a vehicle and personally guaranteed by a co-founder. This note was paid in full in March 2024.		—			14,196
Note payable – SBA. Economic Injury Disaster Loan payable in monthly installments of $731, including interest at 3.75% per annum, due May 2050.		146,111			146,926
Note payable – finance company. Payable in monthly installments of $2,204, including interest at 11.21% per annum, due August 2026, secured by a vehicle and personally guaranteed by a co-founder. The note was paid in full January 2023.		—			—
Notes payable – The Company acquired six notes payable to GM Financial for vehicles. In April 2022, the Company secured a commercial line up to $300,000 to be used to finance vehicle purchases. The agreement expired in April 2023 but was renewed for a commercial line up to $350,000 and prevailing GM Financial existing term notes will remain. That agreement was due to expire in April 2024, but was renewed for the same limit and terms and will expire in April 2025. One note was paid off in May 2023 and two more were paid off in February 2024 when the corresponding vehicles were sold. As of March 31, 2024, the notes are currently payable in aggregate monthly installments of $2,560.15, including interest at rates ranging from 6.14% to 7.29% per annum, mature at various dates from October 2027 to May of 2028, and are secured by the related vehicles.		103,907			181,842
Total	$	255,426		$	349,281
Less current portion		(31,472	)		(50,839	)
Long-term debt, net of unamortized debt discount and current portion	$	223,954		$	298,442

Schedule of Maturities of Long-Term Debt


12 Months Ending March 31,
	2025	$	31,472
	2026		31,219
	2027		31,572
	2028		26,862
	2029		6,269
	Thereafter		128,032
	Total	$	255,426

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Schedule of estimated useful lives

Vehicles and transportation equipment			5 - 7 years
Office furniture and equipment			3 - 7 years
Manufacturing equipment			3 - 10 years
Warehouse equipment			3 - 10 years
Quality Assurance (“QA”) equipment			3 - 10 years
Tooling and molds			5 - 10 years

Schedule of net loss per share


	Three Months Ended March 31,
	2024			2023
Net loss	$	(2,192,940	)	$	(1,977,278	)
Weighted average common shares outstanding – basic and diluted		7,006,498			6,815,002
Basic and diluted net loss per share	$	(0.31	)	$	(0.29	)

Schedule of anti-dilutive share

	As of
	March 31, 2024		December 31, 2023
Warrants		795,295		802,830
Stock Options		1,179,500		1,075,000
RSUs		40,551		36,585
		2,015,346		1,914,415

Stockholders Equity (Details 1)	12 Months Ended
Stockholders Equity (Details 1)	Dec. 31, 2023
Equity [Abstract]
Expected volatility	110.51%
Expected dividends	0.00%
Expected term (in years)	4 years 10 months 13 days
Risk free rate	3.35%

Convertible Note and Equity Line of Credit (Details Narrative) - Line of Credit [Member] - Securities Purchased Agreements [Member]	3 Months Ended
	Mar. 31, 2024 USD ($) shares
Line of Credit Facility [Line Items]
Shares sold \| shares	38,224
Cash	$ 125,153
Redemption value	$ 65,705

Reclassification of Prior Year Presentation

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References + Details

Long-Term Debt

3 Months Ended

Mar. 31, 2024

Debt Disclosure [Abstract]

Long-Term Debt

5. Long-Term Debt

Long-term debt consisted of the following as of March 31, 2024 and December 31, 2023:

Schedule of long term debt payment

	March 31, 2024			December 31, 2023
Note payable – bank. Payable in monthly installments of $332, including interest at 5.8% per annum, due August 2025 and are secured by equipment.		5,408			6,317
Note payable – credit union. Payable in monthly installments of $508, including interest at 5.45% per annum, due July 2026, secured by a vehicle and personally guaranteed by a co-founder. This note was paid in full in March 2024.		—			14,196
Note payable – SBA. Economic Injury Disaster Loan payable in monthly installments of $731, including interest at 3.75% per annum, due May 2050.		146,111			146,926
Note payable – finance company. Payable in monthly installments of $2,204, including interest at 11.21% per annum, due August 2026, secured by a vehicle and personally guaranteed by a co-founder. The note was paid in full January 2023.		—			—
Notes payable – The Company acquired six notes payable to GM Financial for vehicles. In April 2022, the Company secured a commercial line up to $300,000 to be used to finance vehicle purchases. The agreement expired in April 2023 but was renewed for a commercial line up to $350,000 and prevailing GM Financial existing term notes will remain. That agreement was due to expire in April 2024, but was renewed for the same limit and terms and will expire in April 2025. One note was paid off in May 2023 and two more were paid off in February 2024 when the corresponding vehicles were sold. As of March 31, 2024, the notes are currently payable in aggregate monthly installments of $2,560.15, including interest at rates ranging from 6.14% to 7.29% per annum, mature at various dates from October 2027 to May of 2028, and are secured by the related vehicles.		103,907			181,842
Total	$	255,426		$	349,281
Less current portion		(31,472	)		(50,839	)
Long-term debt, net of unamortized debt discount and current portion	$	223,954		$	298,442

Future maturities of long-term debt are as follows:


12 Months Ending March 31,
	2025	$	31,472
	2026		31,219
	2027		31,572
	2028		26,862
	2029		6,269
	Thereafter		128,032
	Total	$	255,426

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Deposits	$ 10,926		$ 17,423
Prepaid inventory	118,811		$ 163,948
Net sales	22,690	$ 9,532
Shipping and handling costs	43,043	43,208
Advertising and marketing expense	240,076	155,159
Research and development costs	$ 75,502	$ 77,180
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Conversion of convertible shares	2,015,346
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Conversion of convertible shares	1,914,415

Subsequent Events

3 Months Ended

Mar. 31, 2024

Subsequent Events

Subsequent Events

13. Subsequent Events

The Company evaluated all events and transactions that occurred after March 31, 2024, the date of the most recent Balance Sheets, through May 9, 2024, the date the unaudited financial statements were issued.

In April 2024, the Company sold 281,098 shares under its Equity Line of Credit in exchange for $556,334 in cash.

In April 2024, 1,983 shares valued at $9,000 were issued due to vesting of RSUs that had been awarded as stock-based compensation.

On May 2, 2024, the Company entered into a Settlement and Mutual Release with Alexander Capital L.P. pursuant to which the parties resolved certain disputes while not admitting any liability or wrongdoing (the “Settlement Agreement”). The Company agreed to (i) make a single cash payment of $100,000, (ii) issue 100,000 shares of common stock, and (iii) amend certain outstanding warrants to reduce the per share exercise price from $9.10 to $4.50. The shares were issued pursuant to an effective Registration Statement on Form S-3 (File No. 333-272956). The Settlement Agreement also contains other customary provisions, including a mutual release of claims and mutual non-disparagement provision.

On May 6, 2024, the Company received a subpoena from the SEC pursuant to a Formal Order of Investigation requesting documents and communications concerning a limited number of press releases. The Company is fully cooperating with the investigation and is not currently able to predict the outcome of the investigation or the timing of the conclusion of the investigation.

In May 2024, 9,747 shares were issued for non-cash payment of interest on the 3i Note of $17,858, and in April 2024, 5,580 shares were issued for non-cash payment of interest on the 3i Note of $16,703.

Balance Sheets (unaudited) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current Assets
Cash and cash equivalents	$ 2,263,133	$ 3,932,698
Accounts receivable, net	238,921	154,935
Inventory	3,780,617	3,825,390
Prepaid/in-transit inventory	118,811	163,948
Prepaid expenses and other current assets	233,171	189,418
Total current assets	6,634,653	8,266,389
Property and equipment	1,212,984	1,348,326
Accumulated depreciation	(421,836)	(430,295)
Property and equipment, net	791,148	918,031
Other Assets
Operating leases – right-of-use asset	2,532,252	2,662,015
Deposits	58,896	58,896
Total other assets	2,591,148	2,720,911
Total assets	10,016,949	11,905,331
Current liabilities
Accounts payable	282,420	286,985
Customer deposits	10,926	17,423
Accrued expenses and other current liabilities	248,905	292,515
Convertible note payable	2,206,067	2,082,856
Current portion of operating lease liability	535,576	522,764
Current portion of stockholder promissory notes	700,000	762,500
Current portion of long-term debt	31,472	50,839
Total current liabilities	4,015,366	4,015,882
Long-term debt, net of current portion and discount	223,954	298,442
Operating lease liability, net of current portion	2,102,605	2,241,325
Total liabilities	6,341,925	6,555,649
Stockholders’ equity
Preferred stock, par value $.001 per share; 20,000,000 shares authorized; zero shares issued and outstanding as of March 31, 2024 and December 31, 2023
Common stock, par value $.001 per share; 200,000,000 shares authorized; 7,046,853 and 6,922,912 issued and outstanding as of March 31, 2024 and December 31, 2023, respectively	7,047	6,923
Additional paid-in capital	26,956,682	26,438,524
Accumulated deficit	(23,288,705)	(21,095,765)
Total stockholders’ equity	3,675,024	5,349,682
Total liabilities and stockholders’ equity	$ 10,016,949	$ 11,905,331

Summary of Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

Reclassification of Prior Year Presentation

Certain prior year amounts have been reclassified for consistency with current year presentation. These reclassifications had no effect on the reported results of operations.

Going Concern, Liquidity and Capital Resources

Going Concern, Liquidity and Capital Resources

Use of Estimates

Use of Estimates

Cash and Cash Equivalents

Cash and Cash Equivalents

Accounts Receivable

Accounts Receivable

Customer Deposits

Customer Deposits

As of March 31, 2024 and December 31, 2023, the Company had customer deposits totaling $10,926 and $17,423, respectively.

Inventory

Inventory

Vendor and Foreign Concentrations of Inventory Suppliers

Vendor and Foreign Concentrations of Inventory Suppliers

Property and Equipment

Property and Equipment

Property and equipment are stated at cost less depreciation calculated on the straight-line basis over the estimated useful lives of the related assets as follows:

Schedule of estimated useful lives

Vehicles and transportation equipment			5 - 7 years
Office furniture and equipment			3 - 7 years
Manufacturing equipment			3 - 10 years
Warehouse equipment			3 - 10 years
Quality Assurance (“QA”) equipment			3 - 10 years
Tooling and molds			5 - 10 years

Leasehold improvements are amortized over the shorter of the lease term or their estimated useful lives.

Leases

Leases

The Company accounts for lease and non-lease components as a single lease component for all its leases.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Product Warranties

Product Warranties

Liability for Refunds

Liability for Refunds

Revenue Recognition

Revenue Recognition

Concentration of Major Customers

Concentration of Major Customers

A customer is considered a major customer when net revenue attributable to the customer exceeds 10% of total revenue for the period or outstanding receivable balances exceed 10% of total receivables.

Shipping and Handling Costs

Shipping and Handling Costs

Advertising and Marketing Costs

Advertising and Marketing Costs

Research and Development

Research and Development

Income Taxes

Income Taxes

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Segment Reporting

Segment Reporting

Basic and Diluted Net Loss Per Share

Basic and Diluted Net Loss Per Share

The following shows the amounts used in computing net loss per share:

Schedule of net loss per share


	Three Months Ended March 31,
	2024			2023
Net loss	$	(2,192,940	)	$	(1,977,278	)
Weighted average common shares outstanding – basic and diluted		7,006,498			6,815,002
Basic and diluted net loss per share	$	(0.31	)	$	(0.29	)

Schedule of anti-dilutive share

	As of
	March 31, 2024		December 31, 2023
Warrants		795,295		802,830
Stock Options		1,179,500		1,075,000
RSUs		40,551		36,585
		2,015,346		1,914,415

Stock-Based Compensation

Stock-Based Compensation

New Accounting Pronouncements

New Accounting Pronouncements

Accounting Guidance Issued but Not Yet Adopted

Accounting Guidance Issued but Not Yet Adopted

Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 6,802	$ 25,239,654	$ (13,639,491)	$ 11,606,965
Beginning balance (in shares) at Dec. 31, 2022	6,802,464
Proceeds received from exercise of warrants	$ 47	49,740		49,787
Proceeds received from cash exercise of warrants (in shares)	46,102
Stock issued as a result of litigation settlement	$ 52	251,628		251,680
Stock issued as a result of litigation settlement (in shares)	52,000
Net loss			(1,977,278)	(1,977,278)
Ending balance, value at Mar. 31, 2023	$ 6,901	25,541,022	(15,616,769)	9,931,154
Ending balance (in shares) at Mar. 31, 2023	6,900,566
Beginning balance, value at Dec. 31, 2023	$ 6,923	26,438,524	(21,095,765)	5,349,682
Beginning balance (in shares) at Dec. 31, 2023	6,922,912
Net loss			(2,192,940)	(2,192,940)
Stock issued for ELOC	$ 38	125,115		125,153
Stock issued for ELOC (in shares)	38,224
Proceeds received from cashless exercise of warrants	$ 2	(6)		(4)
Proceeds received from exercise of warrants (in shares)	1,606
Stock issued for interest payment	$ 11	41,239		41,250
Stock issued for interest payment (in shares)	10,698
Stock-based compensation		35,127		35,127
Issuance of stock options		218,219		218,219
Issuance of RSUs		51,647		51,647
Settlement of vested RSUs	$ 10	46,880		46,890
Settlement of vested RSUs (in shares)	9,916
Settlement of commitment shares	$ 63	(63)
Settlement of commitment shares (in shares)	63,497
Ending balance, value at Mar. 31, 2024	$ 7,047	$ 26,956,682	$ (23,288,705)	$ 3,675,024
Ending balance (in shares) at Mar. 31, 2024	7,046,853

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2024	May 09, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-41347
Entity Registrant Name	EXPION360 INC.
Entity Central Index Key	0001894954
Entity Tax Identification Number	81-2701049
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2025 SW Deerhound Ave
Entity Address, City or Town	Redmond
Entity Address, State or Province	OR
Entity Address, Postal Zip Code	97756
City Area Code	(541)
Local Phone Number	797-6714
Title of 12(b) Security	Common Stock, par value $.001 per share
Trading Symbol	XPON
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		7,445,261

Summary of Significant Accounting Policies (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Accounting Policies [Abstract]
Net loss	$ (2,192,940)	$ (1,977,278)
Weighted average common shares outstanding – basic and diluted	7,006,498	6,815,002
Basic and diluted net loss per share	$ (0.31)	$ (0.29)

Income Taxes (Details Narrative) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Accrued income taxes	$ 460	$ 460

Related Party Transactions

3 Months Ended

Mar. 31, 2024

Related Party Transactions

Related Party Transactions

12. Related Party Transactions

As of March 31, 2024 and December 31, 2023, related-party transactions consisted of the issuance of the Notes (see Note 6 – “Stockholder Promissory Notes”).

Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Mar. 31, 2024

Payables and Accruals [Abstract]

Schedule of accrued expenses and other current liabilities


	As of March 31, 2024		As of December 31, 2023
Accrued salaries and payroll liabilities	$	170,994	$	225,685
Rebate liability		37,105		31,411
Accrued interest		22,560		2,839
Commissions		10,716		12,608
Deferred income and deposit (sublease)		4,549		4,445
Franchise tax		2,981		5,262
Other		—		10,265
Accrued expenses and other current liabilities	$	248,905	$	292,515

Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accrued salaries and payroll liabilities	$ 170,994	$ 225,685
Rebate liability	37,105	31,411
Accrued interest	22,560	2,839
Commissions	10,716	12,608
Deferred income and deposit (sublease)	4,549	4,445
Franchise tax	2,981	5,262
Other		10,265
Accrued expenses and other current liabilities	$ 248,905	$ 292,515

Summary of Significant Accounting Policies (Details)	Mar. 31, 2024
Vehicles and Transportation Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	5 years
Vehicles and Transportation Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	7 years
Office Furniture and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	3 years
Office Furniture and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	7 years
Manufacturing Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	3 years
Manufacturing Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	10 years
Warehouse Eequipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	3 years
Warehouse Eequipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	10 years
Tooling and Molds [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	3 years
Tooling and Molds [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	10 years
QA Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	5 years
QA Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives (years)	10 years

401(k) Plan

3 Months Ended

Mar. 31, 2024

Retirement Benefits [Abstract]

401(k) Plan

11. 401(k) Plan

The Company adopted a 401(k) Plan for the benefit of its employees. Employees may contribute to the 401(k) Plan within defined limits as defined by the Internal Revenue Service. Substantially all employees are eligible to participate. The Company has the option to make profit sharing contributions at its discretion. No profit-sharing contributions have been made.

Stockholder Promissory Notes (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Stockholder Promissory Notes
Interest paid to the stockholders	$ 12,164	$ 20,627
Accrued interest	$ 5,834		$ 0

Balance Sheets (unaudited) (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	7,046,853	6,922,912
Common stock, shares outstanding	7,046,853	6,922,912

Organization and Nature of Operations

3 Months Ended

Mar. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Nature of Operations

1. Organization and Nature of Operations

Expion360 Inc. (formerly Yozamp Products Company, LLC dba Expion360) (the “Company”) was incorporated in the state of Nevada in November 2021. Effective November 1, 2021, the Company converted to a C corporation. Prior to conversion, the Company was a limited liability company (the “LLC”) with an indefinite life organized in the State of Oregon in June 2016. The LLC elected to be treated as a Subchapter S corporation effective January 1, 2017. Net profits and losses of the LLC and all distributions were allocated among the members in proportion to the ownership units held. The original LLC Agreement was amended and restated on January 1, 2021 to add additional members and a non-voting class of member units. Upon conversion to a C corporation, all existing LLC members at the time of conversion were issued shares of the Company’s common stock, par value $0.001 per share, and became stockholders of the Company.

The Company designs, assembles, and distributed premium lithium iron phosphate (“LiFePO4”) batteries and supporting accessories for recreational vehicle (“RV”), marine, golf, industrial, and residential needs. LiFePO4 batteries are considered a top choice for high energy density, dependability, longevity, and safety, providing the ability to power anything, anywhere.

Income Taxes

3 Months Ended

Mar. 31, 2024

Income Tax Disclosure [Abstract]

Income Taxes

10. Income Taxes

The Company has incurred losses and consequently recorded no provision beyond the minimum or base tax rate for state or federal income taxes for the three months ended March 31, 2024. The Company maintains a full valuation allowance on all deferred tax assets, as it has concluded that it is more likely than not that these assets will not be realized. As of March 31, 2024 and December 31, 2023, there were no material unrecognized tax benefits included in the accompanying balance sheets that would, if recognized, affect the effective tax rate. For the three months ended March 31, 2024, the Company accrued $460 for 2024 state income taxes, and for the three months ended March 31, 2023, the Company accrued and incurred state taxes of $0.