$VPRB
VPR Brands, LP. Stock $vprb

$vprb Overview Financials Valuation SEC Filings Company Website

2024 Q2 Form 10-K Financial Statement

#000121390024034236 Filed on April 19, 2024

Income Statement

Concept	2024 Q2	2023 Q4	2023
Revenue	$1.769M	$1.323M	$9.854M
YoY Change	-7.35%	-23.12%	99.97%
Cost Of Revenue	$1.318M	$1.031M	$4.973M
YoY Change	61.79%	-20.34%	51.14%
Gross Profit	$451.5K	$291.7K	$4.881M
YoY Change	-58.77%	-31.56%	198.07%
Gross Profit Margin	25.52%	22.05%	49.54%
Selling, General & Admin	$680.8K	$818.8K	$2.210M
YoY Change	50.31%	85.47%	20.89%
% of Gross Profit	150.79%	280.73%	45.28%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization	$500.00	$170.00	$170.00
YoY Change
% of Gross Profit	0.11%	0.06%	0.0%
Operating Expenses	$680.8K	$818.8K	$2.210M
YoY Change	50.31%	85.48%	20.89%
Operating Profit	-$229.3K	-$527.2K	$2.671M
YoY Change	-135.71%	3343.17%	-1502.02%
Interest Expense	-$39.27K	$427.5K	$1.123M
YoY Change	-154.28%	-829.94%	-790.89%
% of Operating Profit			42.04%
Other Income/Expense, Net	$465.1K	$6.160K	$17.09K
YoY Change	62.55%	-440.33%	-229.78%
Pretax Income	$235.8K	-$92.25K	$3.813M
YoY Change	-74.6%	21.91%	-1971.67%
Income Tax	$59.77K	$879.8K	$879.8K
% Of Pretax Income	25.35%		23.08%
Net Earnings	$176.1K	-$972.1K	$2.933M
YoY Change	-81.04%	1184.59%	-1539.79%
Net Earnings / Revenue	9.95%	-73.48%	29.76%
Basic Earnings Per Share	$0.00		$0.03
Diluted Earnings Per Share	$0.00	-$0.01	$0.03
COMMON SHARES
Basic Shares Outstanding	88.80M shares	88.80M shares	88.80M shares
Diluted Shares Outstanding	88.80M shares		93.62M shares

Balance Sheet

Concept	2024 Q2	2023 Q4	2023
SHORT-TERM ASSETS
Cash & Short-Term Investments	$1.295M	$1.767M	$1.767M
YoY Change	80.05%	7782.52%	7782.52%
Cash & Equivalents	$1.295M	$1.767M
Short-Term Investments
Other Short-Term Assets	$24.67K	$286.2K	$286.2K
YoY Change	-79.9%	-55.01%	-55.01%
Inventory	$666.2K	$563.5K	$563.5K
Prepaid Expenses
Receivables	$634.8K	$426.1K	$426.1K
Other Receivables	$59.38K	$0.00	$0.00
Total Short-Term Assets	$3.085M	$3.043M	$3.043M
YoY Change	55.73%	104.41%	104.41%
LONG-TERM ASSETS
Property, Plant & Equipment	$104.5K	$118.4K	$118.4K
YoY Change	-20.57%	-17.67%	-17.67%
Goodwill
YoY Change
Intangibles	$28.83K	$29.83K
YoY Change
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets	$133.3K	$148.3K	$148.3K
YoY Change	1.35%	3.08%	3.07%
TOTAL ASSETS
Total Short-Term Assets	$3.085M	$3.043M	$3.043M
Total Long-Term Assets	$133.3K	$148.3K	$148.3K
Total Assets	$3.219M	$3.191M	$3.191M
YoY Change	52.35%	95.48%	95.48%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$184.5K	$254.6K	$254.6K
YoY Change	115.03%	-47.86%	-47.86%
Accrued Expenses	$31.01K	$27.90K	$27.90K
YoY Change	-83.79%	24.83%	24.83%
Deferred Revenue
YoY Change
Short-Term Debt	$291.2K	$668.8K	$668.8K
YoY Change	-83.14%	-71.44%	-71.44%
Long-Term Debt Due	$271.8K
YoY Change
Total Short-Term Liabilities	$1.998M	$2.084M	$2.084M
YoY Change	-31.67%	-39.2%	-39.2%
LONG-TERM LIABILITIES
Long-Term Debt	$147.2K	$397.2K	$397.2K
YoY Change	-66.72%	-0.67%	-0.67%
Other Long-Term Liabilities	$79.93K	$96.07K	$96.07K
YoY Change	-97.27%	-97.2%	-22.51%
Total Long-Term Liabilities	$227.2K	$493.3K	$493.3K
YoY Change	-92.23%	-87.51%	-5.83%
TOTAL LIABILITIES
Total Short-Term Liabilities	$1.998M	$2.084M	$2.084M
Total Long-Term Liabilities	$227.2K	$493.3K	$493.3K
Total Liabilities	$2.225M	$2.577M	$2.577M
YoY Change	-36.01%	-34.78%	-34.78%
SHAREHOLDERS EQUITY
Retained Earnings	-$7.107M	-$7.486M
YoY Change	-24.92%	-28.15%
Common Stock	$8.065M	$8.065M
YoY Change	0.0%	0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$993.4K	$614.3K	$614.3K
YoY Change
Total Liabilities & Shareholders Equity	$3.219M	$3.191M	$3.191M
YoY Change	52.35%	95.48%	95.48%

Cashflow Statement

Concept	2024 Q2	2023 Q4	2023
OPERATING ACTIVITIES
Net Income	$176.1K	-$972.1K	$2.933M
YoY Change	-81.04%	1184.59%	-1539.79%
Depreciation, Depletion And Amortization	$500.00	$170.00	$170.00
YoY Change
Cash From Operating Activities	-$118.1K	$421.4K	$3.481M
YoY Change	-111.72%	22194.18%	-1214.31%
INVESTING ACTIVITIES
Capital Expenditures		$30.00K	$30.00K
YoY Change
Acquisitions
YoY Change
Other Investing Activities
YoY Change
Cash From Investing Activities		-$30.00K	-$30.00K
YoY Change
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-108.9K	-456.5K	-1.707M
YoY Change	-72.23%	-2774.4%	-613.62%
NET CHANGE
Cash From Operating Activities	-118.1K	421.4K	3.481M
Cash From Investing Activities		-30.00K	-30.00K
Cash From Financing Activities	-108.9K	-456.5K	-1.707M
Net Change In Cash	-227.0K	-65.16K	1.745M
YoY Change	-136.85%	-443.67%	8698.55%
FREE CASH FLOW
Cash From Operating Activities	-$118.1K	$421.4K	$3.481M
Capital Expenditures		$30.00K	$30.00K
Free Cash Flow		$391.4K	$3.451M
YoY Change

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2023	us-gaap	Proceeds From Notes Payable ProceedsFromNotesPayable		usd
CY2023Q4	us-gaap	Other Liabilities OtherLiabilities		usd
CY2023	dei	Document Type DocumentType	10-K
CY2023	dei	Document Annual Report DocumentAnnualReport	true
CY2023	dei	Document Period End Date DocumentPeriodEndDate	2023-12-31
CY2022Q4	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	251311	usd
CY2023Q4	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	66035	usd
CY2022Q4	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	574327	usd
CY2023	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2023	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2023	dei	Document Transition Report DocumentTransitionReport	false
CY2023	dei	Entity File Number EntityFileNumber	000-54435
CY2023	dei	Entity Registrant Name EntityRegistrantName	VPR BRANDS, LP
CY2023	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
CY2023	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	45-1740641
CY2023	dei	Entity Address Address Line1 EntityAddressAddressLine1	1141 Sawgrass Corporate Parkway
CY2023	dei	Entity Address City Or Town EntityAddressCityOrTown	Sunrise
CY2023	dei	Entity Address State Or Province EntityAddressStateOrProvince	FL
CY2023	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	33323
CY2023	dei	City Area Code CityAreaCode	(954)
CY2023	dei	Local Phone Number LocalPhoneNumber	715-7001
CY2023	dei	Security12b Title Security12bTitle	N/A
CY2023	dei	No Trading Symbol Flag NoTradingSymbolFlag	true
CY2023	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2023	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2023	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2023	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2023	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2023	dei	Entity Small Business EntitySmallBusiness	true
CY2023	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
CY2023	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2023	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2023	dei	Entity Shell Company EntityShellCompany	false
CY2023Q2	dei	Entity Public Float EntityPublicFloat	7693314	usd
CY2024Q2	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	88804035	shares
CY2023Q4	ecd	Non Rule10b51 Arr Trmntd Flag NonRule10b51ArrTrmntdFlag	false
CY2023Q4	ecd	Rule10b51 Arr Trmntd Flag Rule10b51ArrTrmntdFlag	false
CY2023Q4	ecd	Non Rule10b51 Arr Adopted Flag NonRule10b51ArrAdoptedFlag	false
CY2023Q4	ecd	Rule10b51 Arr Adopted Flag Rule10b51ArrAdoptedFlag	false
CY2023	dei	Auditor Firm AuditorFirmId	6651
CY2023	dei	Auditor Name AuditorName	Kreit & Chiu CPA LLP
CY2023	dei	Auditor Location AuditorLocation	Los Angeles, California
CY2023Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	1767260	usd
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	22421	usd
CY2023Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	337774	usd
CY2022Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	355280	usd
CY2023Q4	us-gaap	Other Receivables Net Current OtherReceivablesNetCurrent	88286	usd
CY2023Q4	us-gaap	Inventory Net InventoryNet	563503	usd
CY2022Q4	us-gaap	Inventory Net InventoryNet	474883	usd
CY2023Q4	us-gaap	Deposits Assets Current DepositsAssetsCurrent	270593	usd
CY2022Q4	us-gaap	Deposits Assets Current DepositsAssetsCurrent	620530	usd
CY2023Q4	us-gaap	Deposit Assets DepositAssets	15558	usd
CY2022Q4	us-gaap	Deposit Assets DepositAssets	15559	usd
CY2023Q4	us-gaap	Assets Current AssetsCurrent	3042974	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	1488673	usd
CY2023Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	118439	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	143855	usd
CY2023Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	29833	usd
CY2023Q4	us-gaap	Assets Assets	3191246	usd
CY2022Q4	us-gaap	Assets Assets	1632528	usd
CY2023Q4	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	207560	usd
CY2023Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	27903	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	22354	usd
CY2023Q4	us-gaap	Notes Payable To Bank Current NotesPayableToBankCurrent	21797	usd
CY2022Q4	us-gaap	Notes Payable To Bank Current NotesPayableToBankCurrent	435060	usd
CY2023Q4	us-gaap	Customer Refund Liability Current CustomerRefundLiabilityCurrent	186485	usd
CY2023Q4	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	481190	usd
CY2022Q4	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	792630	usd
CY2023Q4	us-gaap	Taxes Payable Current TaxesPayableCurrent	879803	usd
CY2023Q4	us-gaap	Liabilities Current LiabilitiesCurrent	2083630	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	3427149	usd
CY2023Q4	us-gaap	Notes Payable To Bank Noncurrent NotesPayableToBankNoncurrent	397237	usd
CY2022Q4	us-gaap	Notes Payable To Bank Noncurrent NotesPayableToBankNoncurrent	399900	usd
CY2023Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	96069	usd
CY2022Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	123971	usd
CY2023Q4	us-gaap	Liabilities Liabilities	2576936	usd
CY2022Q4	us-gaap	Liabilities Liabilities	3951020	usd
CY2023Q4	us-gaap	Common Unit Authorized CommonUnitAuthorized	100000000	shares
CY2022Q4	us-gaap	Common Unit Authorized CommonUnitAuthorized	100000000	shares
CY2023Q4	us-gaap	Common Unit Issued CommonUnitIssued	88804035	shares
CY2022Q4	us-gaap	Common Unit Issued CommonUnitIssued	88804035	shares
CY2023Q4	us-gaap	Common Unit Outstanding CommonUnitOutstanding	88804035	shares
CY2022Q4	us-gaap	Common Unit Outstanding CommonUnitOutstanding	88804035	shares
CY2023Q4	us-gaap	Common Stock Value CommonStockValue	8065481	usd
CY2022Q4	us-gaap	Common Stock Value CommonStockValue	8065481	usd
CY2023Q4	vprb	Common Units To Be Issued CommonUnitsToBeIssued	578723	shares
CY2022Q4	vprb	Common Units To Be Issued CommonUnitsToBeIssued	578723	shares
CY2023Q4	us-gaap	Common Unit Issuance Value CommonUnitIssuanceValue	34723	usd
CY2022Q4	us-gaap	Common Unit Issuance Value CommonUnitIssuanceValue	34723	usd
CY2023Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-7485894	usd
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-10418696	usd
CY2023Q4	us-gaap	Partners Capital PartnersCapital	614310	usd
CY2022Q4	us-gaap	Partners Capital PartnersCapital	-2318492	usd
CY2023Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	3191246	usd
CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	1632528	usd
CY2023	us-gaap	Revenues Revenues	9853825	usd
CY2022	us-gaap	Revenues Revenues	4927616	usd
CY2023	us-gaap	Cost Of Revenue CostOfRevenue	4972497	usd
CY2022	us-gaap	Cost Of Revenue CostOfRevenue	3289950	usd
CY2023	us-gaap	Gross Profit GrossProfit	4881328	usd
CY2022	us-gaap	Gross Profit GrossProfit	1637666	usd
CY2023	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	2210073	usd
CY2022	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	1828195	usd
CY2023	us-gaap	Operating Expenses OperatingExpenses	2210073	usd
CY2022	us-gaap	Operating Expenses OperatingExpenses	1828195	usd
CY2023	us-gaap	Operating Income Loss OperatingIncomeLoss	2671255	usd
CY2022	us-gaap	Operating Income Loss OperatingIncomeLoss	-190529	usd
CY2023	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	10931	usd
CY2022	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	200057	usd
CY2023	vprb	Settlement Income SettlementIncome	1461551	usd
CY2022	vprb	Settlement Income SettlementIncome	267005	usd
CY2023	vprb	Settlement On Loans SettlementOnLoans	1287	usd
CY2023	vprb	American Express Points Income AmericanExpressPointsIncome	6162	usd
CY2022	vprb	American Express Points Income AmericanExpressPointsIncome	62681	usd
CY2023	us-gaap	Interest Expense InterestExpense	281255	usd
CY2022	us-gaap	Interest Expense InterestExpense	361074	usd
CY2023	vprb	Interest Expense Related Parties InterestExpenseRelatedParties	57327	usd
CY2022	vprb	Interest Expense Related Parties InterestExpenseRelatedParties	181837	usd
CY2023	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	1141349	usd
CY2022	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-13168	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	3812605	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-203697	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	879803	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	2932802	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-203697	usd
CY2023	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.03
CY2022	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0
CY2023	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.03
CY2022	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0
CY2023	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	88804035	shares
CY2022	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	88804035	shares
CY2023	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	93615935	shares
CY2022	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	88804035	shares
CY2021Q4	us-gaap	Partners Capital PartnersCapital	-2318492	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-203697	usd
CY2022Q4	us-gaap	Partners Capital PartnersCapital	-2318492	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	2932802	usd
CY2023Q4	us-gaap	Partners Capital PartnersCapital	614310	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	2932802	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	-203697	usd
CY2023	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	10931	usd
CY2022	us-gaap	Gains Losses On Extinguishment Of Debt GainsLossesOnExtinguishmentOfDebt	200057	usd
CY2023	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	25416	usd
CY2022	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	69060	usd
CY2023	vprb	Interest On Lease Liability InterestOnLeaseLiability	19122	usd
CY2022	vprb	Interest On Lease Liability InterestOnLeaseLiability	63352	usd
CY2023	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	167	usd
CY2022	vprb	Gain On Modification Of Lease GainOnModificationOfLease	54587	usd
CY2023	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	194262	usd
CY2023	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	88620	usd
CY2022	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	-146108	usd
CY2023	us-gaap	Increase Decrease In Deposit Other Assets IncreaseDecreaseInDepositOtherAssets	-349938	usd
CY2022	us-gaap	Increase Decrease In Deposit Other Assets IncreaseDecreaseInDepositOtherAssets	550201	usd
CY2023	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	176756	usd
CY2022	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	25259	usd
CY2023	us-gaap	Increase Decrease In Other Receivables IncreaseDecreaseInOtherReceivables	88286	usd
CY2023	us-gaap	Increase Decrease In Security Deposits IncreaseDecreaseInSecurityDeposits	-508292	usd
CY2022	us-gaap	Increase Decrease In Security Deposits IncreaseDecreaseInSecurityDeposits	574327	usd
CY2023	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	-43751	usd
CY2022	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	1221	usd
CY2023	vprb	Increase Decrease Refund Liability IncreaseDecreaseRefundLiability	186485	usd
CY2023	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	879803	usd
CY2023	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	-190002	usd
CY2022	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	-125918	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	3481356	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-312423	usd
CY2023	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	30000	usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-30000	usd
CY2022	us-gaap	Proceeds From Notes Payable ProceedsFromNotesPayable	500000	usd
CY2023	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	404994	usd
CY2022	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	272293	usd
CY2023	us-gaap	Repayments Of Convertible Debt RepaymentsOfConvertibleDebt	311440	usd
CY2022	us-gaap	Repayments Of Convertible Debt RepaymentsOfConvertibleDebt	207370	usd
CY2022	us-gaap	Proceeds From Related Party Debt ProceedsFromRelatedPartyDebt	555006	usd
CY2023	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	41475	usd
CY2022	us-gaap	Finance Lease Principal Payments FinanceLeasePrincipalPayments	132008	usd
CY2023	us-gaap	Repayments Of Related Party Debt RepaymentsOfRelatedPartyDebt	948608	usd
CY2022	us-gaap	Repayments Of Related Party Debt RepaymentsOfRelatedPartyDebt	111081	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-1706517	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	332254	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	1744839	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	19831	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	22421	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	2590	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	22421	usd
CY2023	us-gaap	Interest Paid Net InterestPaidNet	507646	usd
CY2022	us-gaap	Interest Paid Net InterestPaidNet	355702	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	3481356	usd
CY2023Q4	vprb	Working Capital WorkingCapital	959344	usd
CY2023Q4	us-gaap	Cash Cash	1767260	usd
CY2023	us-gaap	Use Of Estimates UseOfEstimates	<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Use of Estimates</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">U.S. Generally Accepted Accounting Principles (“GAAP”) requires the Company to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, the reported amounts of revenues and expenses, cash flows and the related footnote disclosures during the period. On an on-going basis, the Company reviews and evaluates its estimates and assumptions. Actual results could differ from these estimates. Significant estimates impacting the financial statements for the years ending December 31, 2023, and 2022, include the assumptions used in determining the collectability of accounts receivable, deferred tax assets and liabilities, the fair value and estimated useful lives of intangible assets, and the assumptions used in calculating lease and recall liabilities.</p>
CY2023Q1	vprb	Gross Sales Percentage GrossSalesPercentage	0.05	pure
CY2023Q2	vprb	Minimum Royalty Payment MinimumRoyaltyPayment	250000	usd
CY2023	us-gaap	Fdic Indemnification Asset Cash Payments Received FDICIndemnificationAssetCashPaymentsReceived	947184	usd
CY2022	us-gaap	Fdic Indemnification Asset Cash Payments Received FDICIndemnificationAssetCashPaymentsReceived	0	usd
CY2022Q4	us-gaap	Fdic Indemnification Asset FDICIndemnificationAsset	250000	usd
CY2023Q4	us-gaap	Other Receivables OtherReceivables	183337	usd
CY2023Q4	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	10925	usd
CY2022Q4	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	0	usd
CY2023	us-gaap	Provision For Other Losses ProvisionForOtherLosses	0	usd
CY2022	us-gaap	Provision For Other Losses ProvisionForOtherLosses	0	usd
CY2022	us-gaap	Right Of Use Asset Obtained In Exchange For Finance Lease Liability RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability	387000	usd
CY2023Q4	us-gaap	Revenue Remaining Performance Obligation Percentage RevenueRemainingPerformanceObligationPercentage	1	pure
CY2022Q4	us-gaap	Revenue Remaining Performance Obligation Percentage RevenueRemainingPerformanceObligationPercentage	1	pure
CY2023	us-gaap	Payments For Royalties PaymentsForRoyalties	3000000	usd
CY2023Q1	vprb	Gross Sales Percentage GrossSalesPercentage	0.05	pure
CY2023	vprb	Minimum Royalty Payment MinimumRoyaltyPayment	500000	usd
CY2023Q4	us-gaap	Prepaid Royalties PrepaidRoyalties	3000000	usd
CY2023	vprb	Recognition Of Royalty Revenue RecognitionOfRoyaltyRevenue	-3000000	usd
CY2022Q4	us-gaap	Accounts Receivable Noncurrent Nonaccrual AccountsReceivableNoncurrentNonaccrual	355280	usd
CY2023Q4	us-gaap	Accounts Receivable Noncurrent Nonaccrual AccountsReceivableNoncurrentNonaccrual	337774	usd
CY2023Q4	us-gaap	Other Receivables Net Current OtherReceivablesNetCurrent	88286	usd
CY2023	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Customer Concentration</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2023, four customer accounted for approximately 47% of the Company’s net revenues. Receivables from these customers as of December 31, 2023 totaled $270,043.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2022, two customers accounted for approximately 41% of the Company’s net revenues. Accounts receivable from the customers as of December 31, 2022 totaled $178,796.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p>
CY2023Q4	vprb	Accounts Receivable And Royalty Receivable Due From Customers AccountsReceivableAndRoyaltyReceivableDueFromCustomers	270043	usd
CY2023	vprb	Percentage Of Net Revenue PercentageOfNetRevenue	0.41	pure
CY2023	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	8607440	shares
CY2023	us-gaap	Weighted Average Number Of Shares Issued Basic WeightedAverageNumberOfSharesIssuedBasic	88804305	shares
CY2023	vprb	Net Income Basicin Dollars Per Share NetIncomeBasicinDollarsPerShare	-203697	usd
CY2023	vprb	Net Income Per Common Unit Basic NetIncomePerCommonUnitBasic	0
CY2023Q4	us-gaap	Convertible Notes Payable ConvertibleNotesPayable	4811900	usd
CY2023Q4	vprb	Total Purchase Price TotalPurchasePrice	30000	usd
CY2023	vprb	Purchase Of Intellectual Property PurchaseOfIntellectualProperty	-30000	usd
CY2023	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	167	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Next Rolling Twelve Months FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths	2000	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Rolling Year Two FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo	2000	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Rolling Year Three FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree	2000	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Rolling Year Four FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour	2000	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Rolling Year Five FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFive	2000	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Rolling After Year Five FiniteLivedIntangibleAssetsAmortizationExpenseRollingAfterYearFive	19833	usd
CY2023Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	29833	usd
CY2021	us-gaap	Proceeds From Repayments Of Bank Overdrafts ProceedsFromRepaymentsOfBankOverdrafts	20324	usd
CY2022Q4	us-gaap	Proceeds From Interest Received ProceedsFromInterestReceived	250000	usd
CY2022Q4	us-gaap	Amount Of Impairment To Carrying Amount Of Regulatory Assets AmountOfImpairmentToCarryingAmountOfRegulatoryAssets	1140	usd
CY2021Q4	us-gaap	Members Equity MembersEquity	807310	usd
CY2022Q4	us-gaap	Convertible Notes Payable ConvertibleNotesPayable	500000	usd
CY2022	us-gaap	Proceeds From Repayments Of Notes Payable ProceedsFromRepaymentsOfNotesPayable	272293	usd
CY2022	us-gaap	Proceeds From Repayments Of Related Party Debt ProceedsFromRepaymentsOfRelatedPartyDebt	-200057	usd
CY2022Q4	us-gaap	Members Equity MembersEquity	834960	usd
CY2023	vprb	Forgiveness Of Portion Of Loan For Early Repayment ForgivenessOfPortionOfLoanForEarlyRepayment	-10931	usd
CY2023	us-gaap	Proceeds From Repayments Of Notes Payable ProceedsFromRepaymentsOfNotesPayable	404995	usd
CY2023Q4	us-gaap	Members Equity MembersEquity	419034	usd
CY2023	vprb	Notes And Accounts Payable Related Parties NotesAndAccountsPayableRelatedParties	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 5: NOTES PAYABLE – RELATED PARTIES</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 17, 2020, the Company received $95,000 pursuant to a promissory note in the principal amount of $100,001 issued on January 14, 2021, to Kevin Frija (“January 14, 2021 Frija Note”), the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the January 14, 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on January 14, 2022. The January 14, 2021 Frija Note is unsecured. The balance of the January 14, 2021 Frija Note as of December 31, 2021 was $5,243, which was repaid during the year ended December 31, 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 25, 2021, the Company issued a promissory note in the principal amount of $100,001 (the “February 25, 2021 Note”) to Kevin Frija, who is the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant stockholder of the Company. The principal amount due under the January 14, 2021 Note bears interest at the rate of 24% per annum, and the February 25, 2021 Note permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on February 25, 2022. The January 14, 2021 Note is unsecured. The balance of the February 25, 2021 Note as of December 31, 2021 was $15,324, which was repaid during the year ended December 31, 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 25, 2021, the Company received $75,000 pursuant to a promissory note in the principal amount of $100,001 issued in May 2021, to Kevin Frija (“April 2021 Frija Note”), the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. An additional amount of $5,000 was received in January 2021. The principal amount due under the April 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due in April 2022. The April 2021 Frija Note is unsecured. The balance of the April 2021 Frija Note as of December 31, 2022 was $43,550, which was repaid during the year ended December 31, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From May and June 2021, the Company received $100,001 pursuant to a promissory note in the principal amount of $100,001 issued in June 2021, to Kevin Frija (“June 2021 Frija Note”), the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the June 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due in June 2022. The June 2021 Frija Note is unsecured. The balance of the June 2021 Frija Note as of December 31, 2022 was $68,760, which was repaid during the year ended December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From June through September 2021, the Company received a $100,001 pursuant to a promissory note in the principal amount of $100,001 issued in September 2021, to Kevin Frija (“September 2021 Frija Note”), the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the September 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due in September 2022. The June 2021 Frija Note is unsecured. The balance of the September 2021 Frija Note as of December 31, 2022 was $87,099, which was repaid during the year ended December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September and November 2021, the Company received a $100,001 pursuant to a promissory note in the principal amount of $100,001 (the “November 2021 Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the November 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on November 2, 2021. The November 2021 Frija Note is unsecured. The balance of the November 2021 Frija Note as of December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company received a $100,001 pursuant to a promissory note in the principal amount of $100,001 (the “November 2021 2nd Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the November 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on November 2, 2021. The November 2021 2nd Frija Note is unsecured. The balance of the November 2021 2nd Frija Note as of December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 8, 2021, the Company issued a promissory note in the principal amount of $100,001 (the “December 2021 Note”) to Kevin Frija, who is the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant stockholder of the Company. The principal amount due under the December 2021 Note bears interest at the rate of 24% per annum, and the December 2021 Note permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on December 8, 2022. The December 2021 Note is unsecured. The balance of the December 2021 Note as of December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2021, the Company received $60,000 and in January 2022 received $40,001 of advances pursuant to a promissory note in the principal amount of $100,001 (the “January 2022 Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the January 2022 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on January 2023. The January 2022 Frija Note is unsecured. The balance of the January 2022 Frija Note as of December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">In January 2022, the Company received $100,001 pursuant to a promissory note in the principal amount of $100,001 (the “January 2022B Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the January 2022B Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due on January 2023. The January 2022B Frija Note is unsecured. The balance of the January 2022B Frija Note December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">In January 2022, the Company received $101,000 pursuant to a promissory note in the principal amount of $100,001 (the “January 2022C Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the January 2022C Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due in January 2023. The January 2022C Frija Note is unsecured. The balance of the January 2022C Frija Note December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">In March 2022, the Company received $101,000 pursuant to a promissory note in the principal amount of $100,001 (the “March 2022 Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the March 2022 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due in March 2023. The March 2022 Frija Note is unsecured. The balance of the March 2022 Frija Note December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">In April 2022, the Company received $100,001 pursuant to a promissory note in the principal amount of $100,001 (the “April 2022 Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the April 2022 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due on April 7, 2023. The April 2022 Frija Note is unsecured. The balance of the April 2022 Frija Note December 31, 2023 and 2022 was $50,809 and $100,001, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">In April 2022, the Company received $52,000 and in September 2022 received $48,001 of advances pursuant to a promissory note in the principal amount of $100,001 (the “June 2022 Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the May 2022 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due in May 2023. The May 2022 Frija Note is unsecured. The balance of the May 2022 Frija Note as of December 31, 2023 and 2022 was $100,001.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">In September 2022, the Company received $1,000 and in October 2022 received $14,000 of advances pursuant to a promissory note in the principal amount of $100,001 (the “September 2022 Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant stockholder of the Company. The principal amount due under the September 2022 Note bears interest at the rate of 24% per annum, and the September 2022 Note permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due on September 20, 2023. The September 2022 Note is unsecured. The balance of the September 2022 Note as of December 31, 2023 and 2022 was $15,000. </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following is a summary of notes payable – related parties’ activity for the years ended December 31, 2023 and 2022:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left">Balance at January 1, 2022</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">670,493</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">New borrowings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">555,005</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Repayments of principal</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(111,080</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Balance at December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,114,418</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; text-indent: -9pt; padding-left: 9pt">Repayments of principal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(948,608</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Balance at December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">165,810</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>
CY2021Q4	us-gaap	Notes Payable NotesPayable	670493	usd
CY2022	us-gaap	Proceeds From Issuance Of Long Term Debt And Capital Securities Net ProceedsFromIssuanceOfLongTermDebtAndCapitalSecuritiesNet	555005	usd
CY2022	us-gaap	Repayments Of Other Debt RepaymentsOfOtherDebt	111080	usd
CY2022Q4	us-gaap	Notes Payable NotesPayable	1114418	usd
CY2023	us-gaap	Repayments Of Other Debt RepaymentsOfOtherDebt	948608	usd
CY2023Q4	us-gaap	Notes Payable NotesPayable	165810	usd
CY2023Q4	us-gaap	Operating Loss Carryforwards OperatingLossCarryforwards	0	usd
CY2022Q4	us-gaap	Operating Loss Carryforwards OperatingLossCarryforwards	341300	usd
CY2023Q4	us-gaap	Common Unit Issued CommonUnitIssued	88804035	shares
CY2022Q4	vprb	Common Units To Be Issued CommonUnitsToBeIssued	578723	shares
CY2023	vprb	Beneficial Ownership Percentage BeneficialOwnershipPercentage	0.0499	pure
CY2022Q1	vprb	Monthly Rent Increased MonthlyRentIncreased	15500	usd
CY2023	us-gaap	Finance Lease Right Of Use Asset Amortization FinanceLeaseRightOfUseAssetAmortization	378426	usd
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CY2023Q4	vprb	Operating Lease Warehouse And Office Lease Rightofuse Asset Current OperatingLeaseWarehouseAndOfficeLeaseRightofuseAssetCurrent	157363	usd
CY2022Q4	vprb	Operating Lease Warehouse And Office Lease Rightofuse Asset Current OperatingLeaseWarehouseAndOfficeLeaseRightofuseAssetCurrent	157364	usd
CY2023	vprb	Accumulated Amortization AccumulatedAmortization	38924	usd
CY2022	vprb	Accumulated Amortization AccumulatedAmortization	13509	usd
CY2023Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	118439	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	143855	usd
CY2023Q4	vprb	Lease Liabilities Related To Warehouse And Office Lease Rightofuse Assets LeaseLiabilitiesRelatedToWarehouseAndOfficeLeaseRightofuseAssets	123972	usd
CY2022Q4	vprb	Lease Liabilities Related To Warehouse And Office Lease Rightofuse Assets LeaseLiabilitiesRelatedToWarehouseAndOfficeLeaseRightofuseAssets	146326	usd
CY2023Q4	vprb	Current Portion Of Lease Liability CurrentPortionOfLeaseLiability	-27903	usd
CY2022Q4	vprb	Current Portion Of Lease Liability CurrentPortionOfLeaseLiability	-22354	usd
CY2023Q4	vprb	Non Current Lease Liabilities Net Of Current Portion NonCurrentLeaseLiabilitiesNetOfCurrentPortion	96069	usd
CY2022Q4	vprb	Non Current Lease Liabilities Net Of Current Portion NonCurrentLeaseLiabilitiesNetOfCurrentPortion	123972	usd
CY2023Q4	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P3Y4M17D
CY2023Q4	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.14	pure
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	43549	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	45727	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	48013	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Four LesseeOperatingLeaseLiabilityPaymentsDueYearFour	20410	usd
CY2023Q4	vprb	Discount To Fair Value DiscountToFairValue	33727	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	123972	usd
CY2023	vprb	Amortized Operating Lease Right To Use Asset AmortizedOperatingLeaseRightToUseAsset	25415	usd
CY2022	vprb	Amortized Operating Lease Right To Use Asset AmortizedOperatingLeaseRightToUseAsset	124613	usd
CY2023	us-gaap	Payments For Rent PaymentsForRent	71338	usd
CY2022	us-gaap	Payments For Rent PaymentsForRent	159982	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	3812605	usd
CY2023	vprb	Tax Reconciliation Not Required TaxReconciliationNotRequired	-800647	usd
CY2022	vprb	Tax Reconciliation Not Required TaxReconciliationNotRequired	71673	usd
CY2023	us-gaap	Income Tax Reconciliation State And Local Income Taxes IncomeTaxReconciliationStateAndLocalIncomeTaxes	-165658	usd
CY2022	us-gaap	Income Tax Reconciliation State And Local Income Taxes IncomeTaxReconciliationStateAndLocalIncomeTaxes	14829	usd
CY2023	us-gaap	Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	86502	usd
CY2022	us-gaap	Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	-86502	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	879803	usd
CY2022Q4	vprb	Net Operatingincome Loss Carryforward NetOperatingincomeLossCarryforward	341300	usd
CY2022Q4	vprb	Deferred Tax Asset Liabilities Net DeferredTaxAssetLiabilitiesNet	86502	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	86502	usd
CY2023Q4	us-gaap	Long Term Debt Percentage Bearing Fixed Interest Rate LongTermDebtPercentageBearingFixedInterestRate	0.50	pure
CY2023	us-gaap	Credit Derivative Liquidation Proceeds Percentage CreditDerivativeLiquidationProceedsPercentage	0.03	pure
CY2022Q4	us-gaap	Other Receivables Net Current OtherReceivablesNetCurrent		usd
CY2022Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill		usd
CY2022	vprb	Settlement On Loans SettlementOnLoans		usd
CY2022	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets		usd
CY2023	vprb	Gain On Modification Of Lease GainOnModificationOfLease		usd
CY2022	vprb	Increase Decrease Refund Liability IncreaseDecreaseRefundLiability		usd
CY2022	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable		usd
CY2022	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets		usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities		usd
CY2023	us-gaap	Proceeds From Related Party Debt ProceedsFromRelatedPartyDebt		usd
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	1767260	usd
CY2022Q4	us-gaap	Other Liabilities OtherLiabilities		usd
CY2022Q4	us-gaap	Other Receivables Net Current OtherReceivablesNetCurrent		usd
CY2023	vprb	Net Income Diluted NetIncomeDiluted	-2036970	usd
CY2023	vprb	Weighted Average Units Diluted WeightedAverageUnitsDiluted	85975911	shares
CY2023	vprb	Net Income Per Common Unit Diluted NetIncomePerCommonUnitDiluted	0.00
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit		usd
CY2023Q4	vprb	Net Operatingincome Loss Carryforward NetOperatingincomeLossCarryforward		usd
CY2023Q4	vprb	Deferred Tax Asset Liabilities Net DeferredTaxAssetLiabilitiesNet		usd
CY2023Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance		usd
CY2023Q4	us-gaap	Deferred Tax Liabilities DeferredTaxLiabilities		usd
CY2022Q4	us-gaap	Deferred Tax Liabilities DeferredTaxLiabilities		usd
CY2023	dei	Amendment Flag AmendmentFlag	false
CY2023	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2023	dei	Entity Central Index Key EntityCentralIndexKey	0001376231

Files In Submission

Name	View Source	Status
0001213900-24-034236-index-headers.html	Edgar Link	pending
0001213900-24-034236-index.html	Edgar Link	pending
0001213900-24-034236.txt	Edgar Link	pending
0001213900-24-034236-xbrl.zip	Edgar Link	pending
ea0202877-10k_vpr.htm	Edgar Link	pending
ea0202877ex31-1_vpr.htm	Edgar Link	pending
ea0202877ex31-2_vpr.htm	Edgar Link	pending
ea0202877ex32-1_vpr.htm	Edgar Link	pending
ea0202877ex4-1_vpr.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
R13.htm	Edgar Link	pending
R14.htm	Edgar Link	pending
R15.htm	Edgar Link	pending
R16.htm	Edgar Link	pending
R17.htm	Edgar Link	pending
R18.htm	Edgar Link	pending
R19.htm	Edgar Link	pending
R2.htm	Edgar Link	pending
R20.htm	Edgar Link	pending
R21.htm	Edgar Link	pending
R22.htm	Edgar Link	pending
R23.htm	Edgar Link	pending
R24.htm	Edgar Link	pending
R25.htm	Edgar Link	pending
R26.htm	Edgar Link	pending
R27.htm	Edgar Link	pending
R28.htm	Edgar Link	pending
R29.htm	Edgar Link	pending
R3.htm	Edgar Link	pending
R30.htm	Edgar Link	pending
R31.htm	Edgar Link	pending
R32.htm	Edgar Link	pending
R33.htm	Edgar Link	pending
R34.htm	Edgar Link	pending
R35.htm	Edgar Link	pending
R36.htm	Edgar Link	pending
R37.htm	Edgar Link	pending
R38.htm	Edgar Link	pending
R39.htm	Edgar Link	pending
R4.htm	Edgar Link	pending
R40.htm	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable
ea0202877-10k_vpr_htm.xml	Edgar Link	completed
R41.htm	Edgar Link	pending
R42.htm	Edgar Link	pending
R43.htm	Edgar Link	pending
R44.htm	Edgar Link	pending
R45.htm	Edgar Link	pending
R46.htm	Edgar Link	pending
R47.htm	Edgar Link	pending
R48.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending
vprb-20231231.xsd	Edgar Link	pending
vprb-20231231_def.xml	Edgar Link	unprocessable
vprb-20231231_lab.xml	Edgar Link	unprocessable
vprb-20231231_pre.xml	Edgar Link	unprocessable
vprb-20231231_cal.xml	Edgar Link	unprocessable

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$VPRB
VPR Brands, LP. Stock $vprb

2024 Q2 Form 10-K Financial Statement

#000121390024034236 Filed on April 19, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$VPRB VPR Brands, LP. Stock $vprb

2024 Q2 Form 10-K Financial Statement

#000121390024034236 Filed on April 19, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$VPRB
VPR Brands, LP. Stock $vprb