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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Cash flows from operating activities    
Net loss $ (2,367,000) $ (2,985,000)
Adjustments to reconcile net loss to net cash  (used in) provided by operating activities:    
Depreciation 52,000 55,000
Provision for estimated cost of returns 658,000 1,380,000
Provision for inventory obsolescence 139,000
Credit losses 101,000 27,000
Loss from disposal of property and equipment 3,000
Stock based compensation 19,000 74,000
Amortization of right of use assets 84,000 87,000
Change in net deferred tax assets 1,399,000
Changes in operating assets and liabilities:    
Accounts receivable 3,902,000 4,922,000
Accounts receivable - related parties 136,000 43,000
Inventories 379,000 (175,000)
Prepaid expenses and other current assets (78,000) 40,000
Other non-current assets (156,000)
Accounts payable (3,669,000) (315,000)
Accrued expenses (299,000) (970,000)
Refunds due to customer (300,000) 490,000
Prepaids from customers (279,000)
Reserve for sales returns (971,000) (2,035,000)
Operating lease liabilities 75,000 (89,000)
Net cash (used in) provided by operating activities (2,557,000) 1,934,000
Cash flows from investing activities    
Purchase of property and equipment (95,000)
Net cash used in investing activities (95,000)
Cash flows from financing activities    
Proceeds from issuance of stock, net of offering costs 36,000
Subscriptions receivable (6,000)
Net payment on revolving lines of credit (1,761,000)
Payments on installment notes (21,000) (19,000)
Proceeds from exercise of common stock warrants 14,000
Payments on finance leases (3,000)
Net cash used in financing activities (21,000) (1,739,000)
Net change in cash (2,578,000) 100,000
Cash at beginning of year 6,703,000 2,795,000
Cash at end of period 4,125,000 2,895,000
Supplemental disclosures of cash flow information:    
Cash paid for interest 27,000 24,000
Non-Cash investing and financing cash flow information:    
Equipment purchased under capital lease $ 55,000