Safe & Green (SGBX) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 14, 2023
Cover [Abstract]
Entity Registrant Name	SAFE & GREEN HOLDINGS CORP.
Entity Central Index Key	0001023994
Trading Symbol	SGBX
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Entity Filer Category	Non-accelerated Filer
Entity Incorporation, State or Country Code	DE
Entity Address, State or Province	FL
Entity Address, Address Line One	990 Biscayne Blvd.,
Entity Address, Address Line Two	#501, Office 12
Entity Address, City or Town	Miami
Entity Address, Postal Zip Code	33132
City Area Code	(646)
Local Phone Number	240-4235
Title of 12(b) Security	Common Stock, par value $0.01 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity File Number	001-38037
Entity Tax Identification Number	95-4463937
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		16,482,771

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 712,906	$ 582,776
Accounts receivable, net	741,299	1,280,456
Contract assets	18,391	36,384
Held for sale assets	4,400,361	4,396,826
Inventories	402,186	465,560
Prepaid expenses and other current assets	826,917	744,211
Total current assets	7,102,060	7,506,213
Property, plant and equipment, net	6,901,417	5,608,903
Project development costs and other non-current assets	603,431	483,546
Goodwill	1,309,330	1,309,330
Right-of-use asset	2,203,659	4,421,002
Long-term note receivable	879,418	857,534
Intangible assets, net	1,951,367	1,997,833
Deferred contract costs, net	40,785	71,374
Investment in non-marketable securities	700,000	700,000
Investment in and advances to equity affiliates	3,642,607	3,599,945
Total Assets	25,334,074	26,555,680
Current liabilities:
Accounts payable and accrued expenses	6,193,349	4,009,522
Contract liabilities	1,311,002	437,271
Lease liability, current maturities	1,001,138	1,225,394
Assumed liability	20,795	5,795
Short term notes payable, net	7,156,737	2,648,300
Total current liabilities	15,683,021	8,326,282
Long-term note payable	2,500,000	750,000
Lease liability, net of current maturities	734,027	3,039,836
Total liabilities	18,917,048	12,116,118
Stockholders’ equity:
Preferred stock, $1.00 par value, 5,405,010 shares authorized; none issued or outstanding
Common stock, $0.01 par value, 25,000,000 shares authorized; 16,482,771 issued and 15,948,789 outstanding as of September 30, 2023 and 12,613,978 issued and 12,590,863 outstanding as of December 31, 2022	164,828	126,140
Additional paid-in capital	67,760,551	56,173,977
Treasury stock, at cost – 67,318 shares as of September 30, 2023 and 23,115 shares as of December 31, 2022	(92,396)	(49,680)
Accumulated deficit	(62,331,370)	(41,428,268)
Total Safe & Green Holdings Corp. stockholders’ equity	5,501,613	14,822,169
Non-controlling interest	915,413	(382,607)
Total stockholders’ equity	6,417,026	14,439,562
Total Liabilities and Stockholders’ Equity	$ 25,334,074	$ 26,555,680

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 1	$ 1
Preferred stock, shares authorized	5,405,010	5,405,010
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	16,482,771	12,613,978
Common stock, shares outstanding	15,948,789	12,590,863
Treasury stock, shares	67,318	23,115

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue:
Revenue	$ 3,965,361	$ 4,130,257	$ 14,566,351	$ 20,289,826
Cost of revenue:
Cost of revenue	4,501,393	4,295,431	15,138,225	17,196,605
Gross profit (loss)	(536,032)	(165,174)	(571,874)	3,093,221
Operating expenses:
Payroll and related expenses	819,909	1,294,857	6,318,728	3,650,553
General and administrative expenses	1,353,866	939,044	4,499,982	2,515,877
Marketing and business development expenses	265,313	103,111	455,463	337,941
Total	2,439,088	2,337,012	11,274,173	6,504,371
Operating loss	(2,975,120)	(2,502,186)	(11,846,047)	(3,411,150)
Other income (expense):
Interest expense	(738,649)	(52,758)	(1,549,992)	(174,733)
Interest income	3,186	9,756	22,002	33,518
Other income (expense)	102,449	(2,963)	690,939	488,346
Total	(633,014)	(45,965)	(837,051)	347,131
Loss before income taxes	(3,608,134)	(2,548,151)	(12,683,098)	(3,064,019)
Income tax expense
Net loss	(3,608,134)	(2,548,151)	(12,683,098)	(3,064,019)
Add: net income (Loss) attributable to noncontrolling interests		(94,568)		1,522,101
Net loss attributable to common stockholders of Safe & Green Holdings Corp.	$ (3,608,134)	$ (2,453,583)	$ (12,683,098)	$ (4,586,120)
Net loss per share attributable to Safe & Green Holdings Corp.
Basic (in dollars per share)	$ (0.22)	$ (0.18)	$ (0.86)	$ (0.35)
Diluted (in dollars per share)	$ (0.22)	$ (0.18)	$ (0.86)	$ (0.35)
Weighted average shares outstanding:
Basic (in shares)	16,057,132	13,459,713	14,761,502	13,228,828
Diluted (in shares)	16,057,132	13,459,713	14,761,502	13,228,828
Construction services
Revenue:
Revenue	$ 3,965,361	$ 2,685,920	$ 14,566,351	$ 8,567,568
Cost of revenue:
Cost of revenue	4,501,393	2,688,450	15,138,225	8,631,031
Engineering services
Revenue:
Revenue		6,599		81,305
Cost of revenue:
Cost of revenue		5,001		58,893
Medical revenue
Revenue:
Revenue		1,437,738		11,640,953
Cost of revenue:
Cost of revenue		$ 1,601,980		$ 8,506,681

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Total	$0.01 Par Value Common Stock	Additional Paid-in Capital	Treasury Stock	Accumulated Deficit	Safe & Green Holdings Corp. Stockholders' Equity	Noncontrolling interests
Beginning Balance at Dec. 31, 2021	$ 21,715,789	$ 119,869	$ 53,341,405		$ (33,109,220)	$ 20,352,054	$ 1,363,735
Beginning Balance, Shares at Dec. 31, 2021		11,986,873
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	1,914,856	$ 200	1,914,656			1,914,856
Stock-based compensation, Shares		20,000
Issuance of restricted stock units		$ 433	(433)
Issuance of restricted stock units, Shares		43,333
Repurchase of common stock	(49,680)			(49,680)		(49,680)
Repurchase of common stock, Shares		(23,115)
Noncontrolling interest distribution	(2,254,000)						(2,254,000)
Net income (loss)	(3,064,019)				(4,586,120)	(4,586,120)	1,522,101
Ending Balance at Sep. 30, 2022	18,262,946	$ 120,502	55,255,628	49,680	(37,695,340)	17,631,110	631,836
Ending Balance, Shares at Sep. 30, 2022		12,027,091
Beginning Balance at Jun. 30, 2022	20,364,083	$ 120,502	54,660,934		(35,241,757)	19,539,679	824,404
Beginning Balance, Shares at Jun. 30, 2022		12,050,206
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	594,694		594,694			594,694
Stock-based compensation, Shares
Repurchase of common stock	(49,680)			(49,680)		(49,680)
Repurchase of common stock, Shares		(23,115)
Noncontrolling interest distribution	(98,000)						(98,000)
Net income (loss)	(2,548,151)				(2,453,583)	(2,453,583)	(94,568)
Ending Balance at Sep. 30, 2022	18,262,946	$ 120,502	55,255,628	49,680	(37,695,340)	17,631,110	631,836
Ending Balance, Shares at Sep. 30, 2022		12,027,091
Beginning Balance at Dec. 31, 2022	14,439,562	$ 126,140	56,173,977	(49,680)	(41,428,268)	14,822,169	(382,607)
Beginning Balance, Shares at Dec. 31, 2022		12,613,978
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	3,210,631		3,210,631			3,210,631
Stock-based compensation, Shares
Issuance of restricted common stock	437,325	$ 2,875	434,450			437,325
Issuance of restricted common stock, Shares		287,512
Issuance of restricted stock units		$ 30,146	(30,146)
Issuance of restricted stock units, Shares		3,014,617
Common stock issued for services	47,500	$ 500	47,000			47,500
Common stock issued for services, Shares		50,000
Issuance of warrants and restricted common stock	354,239	$ 500	353,739			354,239
Issuance of warrants and restricted common stock, Shares		50,000
Noncontrolling interest distribution	(46,417)						(46,417)
Treasury stock	(42,716)			(42,716)		(42,716)
Distribution of SG DevCorp			6,875,567		(8,220,004)	(1,344,437)	1,344,437
Conversion of short-term notes payable	700,000	$ 466,664	695,333			700,000
Conversion of short-term notes payable, Shares		4,667
Net income (loss)	(12,683,098)				(12,683,098)	(12,683,098)
Ending Balance at Sep. 30, 2023	6,417,026	$ 164,828	67,760,551	(92,396)	(62,331,370)	5,501,613	915,413
Ending Balance, Shares at Sep. 30, 2023		16,482,771
Beginning Balance at Jun. 30, 2023	9,325,160	$ 160,161	60,189,651	(92,396)	(50,503,232)	9,754,184	(429,024)
Beginning Balance, Shares at Jun. 30, 2023		16,016,107
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Distribution of SG DevCorp			6,875,567		(8,220,004)	(1,344,437)	1,344,437
Conversion of short-term notes payable	700,000	$ 466,664	695,333			700,000
Conversion of short-term notes payable, Shares		4,667
Net income (loss)	(3,608,134)				(3,608,134)	(3,608,134)
Ending Balance at Sep. 30, 2023	$ 6,417,026	$ 164,828	$ 67,760,551	$ (92,396)	$ (62,331,370)	$ 5,501,613	$ 915,413
Ending Balance, Shares at Sep. 30, 2023		16,482,771

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net loss	$ (12,683,098)	$ (3,064,019)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	277,648	317,249
Amortization of intangible assets	140,437	122,587
Amortization of deferred license costs	30,589	30,589
Amortization of debt issuance costs and debt discount	685,308	23,726
Amortization of right of use asset	613,092
Common stock issued for services	484,825
Bad debt expense		7,024
Interest income on long-term note receivable	(21,884)	(28,048)
Stock-based compensation	3,210,631	1,874,857
Loss on asset disposal		241
Changes in operating assets and liabilities:
Accounts receivable	539,157	1,197,149
Escrow - bond		(2,000,000)
Contract assets	17,993	41,916
Inventories	63,374	378,863
Prepaid expenses and other current assets	(82,710)	(35,845)
Intangible assets	(93,971)
Right of use asset		356,350
Accounts payable and accrued expenses	2,183,831	(4,006,868)
Contract liabilities	873,731	(163,161)
Due to affiliates		(264,451)
Lease liability	(925,815)	(341,319)
Assumed liability	15,000
Net cash used in operating activities	(4,671,862)	(5,553,160)
Cash flows from investing activities:
Purchase of property, plant and equipment	(530,057)	(1,996,200)
Proceeds from sale of equipment		760
Repayment of promissory note		(100,000)
Project development costs	(119,885)	(805,362)
Investment in and advances to equity affiliates	(42,662)	(148,570)
Investment in non-marketable securities		(500,000)
Net cash used in investing activities	(692,604)	(3,549,372)
Cash flows from financing activities:
Repurchase of common stock	(42,716)	(49,680)
Repayment of short term notes payable	(2,732,144)
Proceeds from short-term notes payable and warrants, net of debt issuance costs	7,609,514	500,000
Proceeds from long-term notes payable	706,359
Distribution paid to non-controlling interest	(46,417)	(2,254,000)
Net cash provided by (used in) financing activities	5,494,596	(1,803,680)
Net increase/(decrease) in cash and cash equivalents	130,130	(10,906,212)
Cash and cash equivalents - beginning of period	582,776	13,024,381
Cash and cash equivalents - end of period	712,906	2,118,169
Supplemental disclosure of non-cash investing and financing activities:
Initial value of lease liability		1,801,584
Conversion of short-term notes payable to common stock	$ 700,000

Description of Business

Description of Business	9 Months Ended
	Sep. 30, 2023
Description of Business [Abstract]
Description of Business	1 Description of Business Safe & Green Holdings Corp. (collectively with its subsidiaries, the “Company,” “we”, “us” or “our”) was previously known as SG Blocks, Inc. as well as CDSI Holdings, Inc., a Delaware corporation incorporated on December 29, 1993. On November 4, 2011, CDSI Merger Sub, Inc., the Company’s wholly-owned subsidiary, was merged with and into SG Building Blocks, Inc. (“SG Building,” formerly SG Blocks Inc.) (the “Merger”), with SG Building surviving the Merger and becoming a wholly-owned subsidiary of the Company. The Merger was a reverse merger that was accounted for as a recapitalization of SG Building, as SG Building was the accounting acquirer. The Company operates in the following four segments: (i) manufacturing & construction services and point of care treatment in our medical suites and (ii) sell and lease medical suites and privacy pods . The Company’s real estate development segment, SG Development Corp., our majority owned subsidiary, builds innovative and green single or multifamily projects in underserved regions nationally using modules (“Modules”) built in one The building products developed with the Company's proprietary technology and design and engineering expertise are generally stronger, more durable, environmentally sensitive, and erected in less time than traditional construction methods. The use of the Company's Modules typically provides between four six There are three core product offerings that utilize the Company's The Company also provides engineering and project management services related to the use and modification of Modules in construction. Construction During 2020 one Medical As of January 2021 and through the fourth quarter of 2021 19 industry. In addition, during March 2023, the Company formed Safe and Green Medical Corporation. (“SG Medical”). The Company also entered into a joint venture with Clarity Lab Solutions LLC., to provide clinical lab testing related to COVID-19. Real Estate Development During 2021 SG DevCorp has a minority interest in Norman Berry II Owners LLC and JDI-Cumberland Inlet LLC as described further below. In December 2022, the Company and then owner of 100% of the issued and outstanding securities of SG DevCorp , announced its plan to separate the Company and SG DevCorp into two separate publicly traded companies (the “Separation”). To implement the Separation, on September 27, 2023 (the “Distribution Date”), the Company, effected a pro rata distribution to its stockholders of approximately 30% of the outstanding shares of SG DevCorp’s common stock (the “Distribution”). In connection with the Distribution, each Company stockholder received 0.930886 5 September 8, 2023 In connection with the Separation and Distribution, SG DevCorp entered into a separation and distribution agreement and several other agreements with the Company. These agreements provide for the allocation between SG DevCorp and the Company of the assets, employees, liabilities and obligations (including, among others, investments, property, employee benefits and tax-related assets and liabilities) of the Company and its subsidiaries attributable to periods prior to, at and after the Separation and will govern the relationship between the Company and SG DevCorp subsequent to the completion of the Separation. In addition to the separation and distribution agreement, the other principal agreements entered into with the Company included a tax matters agreement and a shared services agreement. Environmental During 2022

Liquidity

Liquidity	9 Months Ended
	Sep. 30, 2023
Liquidity [Abstract]
Liquidity	2. Liquidity As of September 30, 2023 11 discussion of constructi 2023 Within 1 $ 4,000,771 Total Backlog $ 4,000,771 The Company has incurred losses since its inception, has negative working capital of $(9,280,961) and has negative operating cash flows, which has raised substantial doubt about its ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the outcome of the uncertainty concerning the Company’s ability to continue as a going concern. The Company intends to meet its capital needs from revenue generated from operations and by containing costs, entering into strategic alliances, as well as exploring other options, including the possibility of raising additional debt or equity capital as necessary. There is, however, no The Company does not have any additional sources secured for future funding, and if it is unable to raise the necessary capital at the times it requires such funding, it may need to materially change its business plan, including delaying implementation of aspects

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. Summary of Significant Accounting Policies Basis of presentation and principals of consolidation – The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information and with the instructions to the Quarterly Report on Form 10-Q and Article 8 December 31, 2022 nine months ended September 30, 2023 December 31, 2023 Recently adopted accounting pronouncements - New accounting pronouncements implemented by the Company are discussed below or in the related notes, where appropriate. Accounting estimates The Company's estimates used in these financial statements include, but are not limited to, revenue recognition, stock-based compensation, accounts receivable reserves, inventory valuations, goodwill, the valuation allowance related to the Company’s deferred tax assets, the carrying amount of intangible assets, right of use assets and the recoverability and useful lives of long-lived assets. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and could cause actual results to differ from those estimates. Operating cycle – The length of the Company’s contracts varies, but is typically between six twelve months twelve months one year Revenue recognition – The Company determines, at contract inception, whether it will transfer control of a promised good or service over time or at a point in time, regardless of the length of contract or other factors. The recognition of revenue aligns with the timing of when promised goods or services are transferred to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. To achieve this core principle, the Company applies the following five steps in accordance with its revenue policy: ( 1 Identify the contract with a customer ( 2 Identify the performance obligations in the contract ( 3 Determine the transaction price ( 4 Allocate the transaction price to performance obligations in the contract ( 5 Recognize revenue as performance obligations are satisfied On certain contracts, the Company applies recognition of revenue over time, which is similar to the method the Company applied under previous guidance (i.e. percentage of completion). For product or equipment sales, the Company applies recognition of revenue when the customer obtains control over such goods, which is at a point in time. The Company entered into a joint venture agreement with Clarity Lab Solutions, LLC (“Clarity Labs”) (the “JV”) in the fourth quarter of 2021 . Revenue from the activities of the JV is related to clinical testing services and was recognized when services have been rendered, which was at a point in time. Included in the consideration the Company expected to be entitled to receive, the Company estimated its contractual allowances, payer denials and price concessions. In addition, the Company formed Chicago Airport Testing, LLC which collected rental revenue from subleasing to a consortium of government entities assisting in COVID- 19 nine months ended September 30, 2023 2022 to activities through these two Due to the ongoing lower affects of COVID- 19 2022 Disaggregation of Revenues The Company’s revenue for the three and nine months ended September 30, 2022 the manufacturing of modular units used for construction three and nine months ended September 30, 2023 related to the manufacturing of modular units The Company's contracts are with customers in various industries. Revenue recognized at a point in time and recognized over time were nine months September 30, 2023 Revenue recognized at a point in time and recognized over time were $ 11,640,953 and $8,648,873, respectively, for the nine months ended September 30, 2022 . Revenue recognized at a point in time and recognized over time were $0 and $3,965,361, respectively, for the three months September 30, 2023 three months September 30, 2022 The following tables provide further disaggregation of the Company’s Three Months Ended September 30, Revenue by Customer Type 2023 2022 Construction and Engineering Services: Hotel $ — — % $ 1,224,181 30 % Office 3,965,361 100 % 1,468,338 35 % Subtotal 3,965,361 100 % 2,692,519 65 % Medical Revenue: Medical (lab testing, kit sales and equipment) — — % 1,437,738 35 % Total revenue by customer type $ 3,965,361 100 % $ 4,130,257 100 % Nine Months Ended September 30, Revenue by Customer Type 2023 2022 Construction and Engineering Services: Government $ — — % $ 39 — % Hotel 44,201 — % 2,368,960 13 % Multi-Family (includes Single Family) — — % 86,034 — % Office 14,522,150 100 % 6,178,856 30 % Retail — — % 5,344 — % Special Use — — % 9,640 — % Subtotal 14,566,351 100 % 8,648,873 43 % Medical Revenue: Medical (lab testing, kit sales and equipment) — — % 11,640,953 57 % Total revenue by customer type $ 14,566,351 100 % $ 20,289,826 100 % Contract Assets and Contract Liabilities Accounts receivable are recognized in the period when the Company’s right to consideration is unconditional. Accounts receivable are recognized net of an allowance for credit losses. A considerable amount of judgment is required in assessing the likelihood of realization of receivables. The timing of revenue recognition may differ from the timing of invoicing to customers. Contract assets include unbilled amounts from long-term construction services when revenue recognized under the cost-to-cost measure of progress exceeds the amounts invoiced to customers, as the amounts cannot be billed under the terms of the Company’s contracts. Such amounts are recoverable from customers based upon various measures of performance, including achievement of certain milestones, completion of specified units or completion of a contract. Contract assets are generally classified as current within the condensed consolidated balance sheets. Contract liabilities from construction and engineering contracts occur when amounts invoiced to customers exceed revenues recognized under the cost-to-cost measure of progress. Contract liabilities additionally include advanced payments from customers on certain contracts. Contract liabilities decrease as the Company recognizes revenue from the satisfaction of the related performance obligation. Contract liabilities are generally classified as current within the condensed consolidated balance sheet. A lthough Deferred Contract Costs - Prior to entering into the Exclusive License Agreement (“ELA”) in 2019 A s a result of entering into the ELA in 2019 the property became subject to the ELA and the Company was which was forfeited and recognized this amount as deferred contract costs. This amount was offset by $102,217 , which was reimbursement from the licensee for project costs on this project. The Company incurred total deferred contract costs of $203,926. The Company considered this amount an incremental cost of obtaining that ELA, because the Company expected to recover those costs through future royalty payments. The Company initially planned to amortize the asset over sixty , which is the initial term of the ELA because the asset relates to the services transferred to the customer during the contract term. As of September 30, 2023 . During the nine months ended September 30, 2023 2022 and is included in general and administrative expenses on the accompanying consolidated statements of operations. T he ELA was terminated on June 15, 2021 but the Company expects to recover the deferred contract costs from the Assignment of Limited Rights Under Membership Interest Redemption Agreement, dated June 15, 2021. Bu - The Company accounts for business acquisitions using the acquisition method of accounting in accordance with ASC 805 Variable Interest Entities – The Company accounts for certain legal entities as variable interest entities (“VIE"). When evaluating a VIE for consolidation, the Company must determine whether or not there is a variable interest in the entity. Variable interests are investments or other interests that absorb portions of an entity’s expected losses or receive portions of the entity’s expected returns. If it is determined that the Company does not have a variable interest in the VIE, no further analysis is required and the VIE is not consolidated. If the Company holds a variable interest in a VIE, the Company consolidates the VIE when there is a controlling financial interest in the VIE and therefore are deemed to be the primary beneficiary. The Company is determined to have a controlling financial interest in a VIE when it has both the power to direct the activities of the VIE that most significantly impact the VIE economic performance and the obligation to absorb losses or the right to receive benefits of the VIE that could potentially be significant to that VIE. This determination is evaluated periodically as facts and circumstances change. On August 27, 2020 the Company entered into a joint venture agreement with Clarity Lab Solutions, LLC (“Clarity Labs”) (the “JV”). In consideration and subject to Clarity Lab’s services and commitments and provided the agreement remains valid and in force, and is not terminated, the Company agreed to issue 200,000 restricted shares of the Company’s common stock over a defined vesting period starting in December 1, 2020. The restricted shares of the Company's common stock were not issued to Clarity Labs as certain capital commitments were not met. 19 The Company has determined it is the primary beneficiary of Clarity Mobile Venture and has thus consolidated the activities in its consolidated financial statements. Due to the ongoing lower affects of COVID- 19 2022 On January 18, 2021 the Company entered into an operating agreement to form CAT. The purpose of CAT is to market , sell, distribute, lease and otherwise commercially exploit certain products and services in the COVID- 19 The Company has determined it is the primary beneficiary of CAT and has thus consolidated the activities in its consolidated financial statements. Investment Entities – On May 31, 2021, the Company's subsidiary SG DevCorp agreed to contribute $600,000 to acquire a 50% membership interest in Norman Berry II Owner LLC (“Norman Berry”). The Company contributed $350,329 and $114,433 of the initial $600,000 in the second quarter and third quarter of 2021 remaining $135,238 2021 The Company will use the equity method to report the activities as an investment in its consolidated financial statements. On June 24, 2021, the Company's subsidiary, SG DevCorp, entered into an operating agreement with Jacoby Development for a 10% non-dilutable equity interest for JDI-Cumberland Inlet, LLC (“Cumberland”). The Company contributed $3,000,000 for its 10% equity interest. During the nine months ended September 30, 2023 During the nine months ended September 30, 2023 September 30, 2023 The approximate combined financial position of the Company’s equity affiliates are summarized below as of September 30, 2023 December 31, 2022 Condensed balance sheet information: September 30, 2023 December 31, 2022 (Unaudited) (Unaudited) Total assets $ 37,500,000 $ 37,500,000 Total liabilities $ 7,100,000 $ 7,100,000 Members’ equity $ 30,400,000 $ 30,400,000 Cash and cash equivalents – The Company considers cash and cash equivalents to include all short-term, highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three 712,906 and $ as of September 30, 2023 December 31, 2022 Short-term investment – The Company classifies investments consisting of a certificate of deposit with a maturity greater than three months but less than one year as short-term investment. The Company had no short-term investment as of September 30, 2023 2022 , respectively. Accounts receivable and allowance for credit losses – Accounts receivable are receivables generated from sales to customers and progress billings on performance type contracts. Amounts included in accounts receivable are deemed to be collectible within the Company’s operating cycle. The Company recognizes accounts receivable at invoiced amounts. The Company adopted ASC 326 The allowance for credit losses reflects the Company's best estimate of expected losses inherent in the accounts receivable balances. Management provides an allowance for credit losses based on the Company’s historical losses, specific customer circumstances, and general economic conditions. Periodically, management reviews accounts receivable and adjusts the allowance based on current circumstances and charges off uncollectible receivables when all attempts to collect have been exhausted and the prospects for recovery are remote. Recoveries are recognized when they are received. Actual collection losses may differ from the Company’s its Inventory – Raw construction materials (primarily shipping containers and fabrication materials) are valued at the lower of cost (first-in, first-out method) or net realizable value. Finished goods and work-in-process inventories are valued at the lower of cost or net realizable value, using the specific identification method. Medical equipment and COVID- 19 test and testing supplies are valued at the lower of cost, (first-in, first-out method) or net realizable value. As of September 30, 2023 inventory of and $465,560, respectively, for construction materials. Goodwill – The Company performs its impairment test of goodwill at the reporting unit level each fiscal year, or more frequently if events or circumstances change that would more likely tha n not reduce the fair value of its reporting unit below its carrying values. The Company performs a goodwill impairment test by comparing the fair value of the reporting unit with its carrying value and recognizes an impairment charge for the amount by which the carrying value exceeds the fair value, not to exceed the total amount of goodwill . The amount by which the carrying value of the goodwill exceeds its implied fair value, if any, is recognized as an impairment loss. nine months ended September 30, 2023 2022 Intangible assets – Intangible assets consist of $ 2,766,000 68,344 nine months ended September 30, 2023 2022 September 30, 2023 2022 nine months ended September 30, 2023 2022 The amortization expense for the three months ended September 30, 2023 2022 47,027 39,243 For the year ending December 31: 2023 $ 49,370 2024 192,436 2025 189,019 2026 171,684 2027 168,006 Thereafter 1,180,852 $ 1,951,367 Property, plant and equipment – Property, plant and equipment is stated at cost. Depreciation is computed using the straight-line method over the estimated lives of each asset. Estimated useful lives for significant classes of assets are as follows: computer and software 3 to 5 years, furniture and other equipment 5 to 7 years, automobiles 2 to 5 years, buildings held for lease 5 to 7 years, and equipment o 29 Held For Sale Assets 2022 Convertible instruments – The Company bifurcates conversion options from their host instruments and accounts for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Common stock purchase warrants and other derivative financial instruments – The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provides a choice of net-cash settlement or settlement in the Company’s own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if any event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement shares (physical settlement or net-cash settlement). The Company assesses classification of common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities or equity is required. Fair value measurements – Financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities are carried at cost, which the Company believes approximates fair value due to the short-term nature of these instruments. The Company measures the fair value of financial assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company maximizes the use of observable inputs and minimizes the use of unobservable inputs when measuring fair value. The Company uses three Level 1 Quoted prices in active markets for identical assets or liabilities. Level 2 Quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 Inputs that are unobservable (for example, cash flow modeling inputs based on assumptions). Transfer into and transfers out of the hierarchy levels are recognized as if they had taken place at the end of the reporting period. Share-based payments – The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, including non-employee directors, the fair value of a stock option award is measured on the grant date. The fair value amount is then recognized over the period services are required to be provided in exchange for the award, usually the vesting period. The Company recognizes stock-based compensation expense on a graded-vesting basis over the requisite service period for each separately vesting tranche of each award. Stock-based compensation expense to employees and all directors are reported within payroll and related expenses in the consolidated statements of operations. Stock-based compensation expense to non-employees is reported within marketing and business development expense in the condensed consolidated statements of operations. Income taxes The Company accounts for income taxes utilizing the asset and liability approach. Under this approach, deferred taxes represent the future tax consequences expected to occur when the reported amounts of assets and liabilities are recovered or paid. The provision for income taxes generally represents income taxes paid or payable for the current year plus the change in deferred taxes during the year. Deferred taxes result from the differences between the financial and tax bases of the Company’s assets and liabilities and are adjusted for changes in tax rates and tax laws when changes are enacted. The calculation of tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for anticipated tax audit issues based on the Company’s estimate of Concentrations of credit risk – Financial instruments, that potentially subject the Company to concentration of credit risk, consist principally of cash and cash equivalents. The Company places its cash with high credit quality institutions. At times, such amounts may be in excess of the FDIC insurance limits. The Company has not experienced any losses in such account and believes that it is not exposed to any significant credit risk on the account. With respect to receivables, concentrations of credit risk are limited to a few customers in the construction industry. The Company performs ongoing credit evaluations of its customers’ financial condition and, generally, requires no collateral from its customers other than normal lien rights. At September 30, 2023 December 31, 2022 three Revenue relating to one and two customers represented approximately 100% and 93% of the Company's total revenue for the three months ended September 30, 2023 and 2022 , respectively. Revenue relating to one and one customers represented approximately 97 % and 88 % of the Company's total revenue for the nine months ended September 30, 2023 2022 There were no vendors representing 10% or more of the Company’s total cost of revenue for the three and nine September 30, 2023

Accounts Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2023
Accounts Receivable [Abstract]
Accounts Receivable	4. Accounts Receivable At September 30, 2023 December 31, 2022 2023 2022 Billed: Construction services $ 887,045 $ 1,310,456 Other receivable — 115,746 Total gross receivables 887,045 1,426,202 Less: allowance for credit losses (145,746 ) (145,746 ) Total net receivables $ 741,299 $ 1,280,456 Receivables are

Contract Assets and Contract Li

Contract Assets and Contract Liabilities	9 Months Ended
	Sep. 30, 2023
Contract Assets and Contract Liabilities [Abstract]
Contract Assets and Contract Liabilities	5. Contract Assets and Contract Liabilities Costs and estimated earnings on uncompleted contracts, which represent contract assets and contract liabilities, consisted of the following at September 30, 2023 December 31, 2022 2023 2022 Costs incurred on uncompleted contracts $ 17,242,167 $ 13,730,177 Provision for loss on uncompleted contracts — — Estimated earnings to date on uncompleted contracts 103,251 (2,160,085 ) Gross contract assets 17,345,418 11,570,092 Less: billings to date (18,638,029 ) (11,970,979 ) Net contract assets/(liabilities) on uncompleted contracts $ (1,292,611 ) $ (400,887 ) The above amounts are included in the accompanying condensed consolidated balance sheets under the f ollowing captions at September 30, 2023 December 31, 2022 2023 2022 Contract assets $ 18,391 $ 36,384 Contract liabilities (1,311,002 ) (437,271 ) Net contract assets (liabilities) $ (1,292,611 ) $ (400,887 ) Although management believes it has established adequate procedures for estimating costs to complete on open contracts, it is at least reasonably possible that additional significant costs could occur on contracts prior to completion. The Company peri odically evaluates and revises its estimates and makes adjustments when they are considered necessary.

Property, plant and equipment

Property, plant and equipment	9 Months Ended
	Sep. 30, 2023
Property, plant and equipment [Abstract]
Property, plant and equipment	6. Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and amortization and depreciated using the straight-line method over their useful lives. At September 30, 2023 December 31, 2022 2023 2022 Computer equipment and software $ 99,505 $ 94,530 Furniture and other equipment 271,798 271,798 Leasehold improvements 17,280 17,280 Equipment and machinery 943,464 943,464 Automobiles 4,638 4,638 Building held for leases 196,416 196,416 Laboratory and temporary units 1,364,748 1,364,748 Land 1,190,655 1,190,655 Building 969,113 — Construction in progress 2,840,174 2,244,100 Property, plant and equipment 7,897,791 6,327,629 Less: accumulated depreciation (996,374 ) (718,726 ) Property, plant and equipment, net $ 6,901,417 $ 5,608,903 Depreciation expense for the three months ended September 30, 2023 2022 Depreciation expense for the nine months ended September 30, 2023 2022

Notes Receivable

Notes Receivable	9 Months Ended
	Sep. 30, 2023
Notes Receivable [Abstract]
Notes Receivable	7. Notes Receivable On January 21, 2020, CPF GP 2019 1 The transaction closed on January 22, 2021, on which date the Company loaned CPF GP 2019 1 five 2019 1 In April 2020, CPF GP issued to the Company a promissory note in the principal amount of $250,000 (the “Company Note 2 2019 1 2 five 2019 1 During the year ended December 31, 2022 3

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2023
Notes Payable [Abstract]
Notes Payable	8. Notes Payable On July 14, 2021, SG DevCorp, a subsidiary of the Company, issued a Real Estate Lien Note, in the principal amount of $ (the “Short-Term Note”), secured by a Deed of Trust, dated July 14, 2021 (the “Deed of Trust”), on the Company's 50 + acre Lake Travis project site in Lago Vista, Texas and a related Assignment of Leases and Rents, dated July 8, 2021 (“Assignment of Rents”), for net loan proceeds of approximately $1,948,234 after fees. The Short-Term Note has a term of one ) year, provides for payments of interest only at a rate of twelve %) per annum and may be prepaid without penalty commencing nine 9 nine 9 % prepayment penalty is due. The Company capitalized $20,000 in interest charges and $4,134 in debt issuance costs during the year ended December 31, 2022 835 20 On September 8,2022, SG DevCorp During January 2023, the Short-Term Note and Second Short-Term Note were extended with a maturity date of February 1, 2024. On March 31, 2023, LV Peninsula Holding LLC (“LV Peninsula”), a Texas limited liability company and wholly owned subsidiary of SG DevCorp, pursuant to a Loan Agreement, dated March 30, 2023 (the “Loan Agreement”), issued a promissory note, in the principal amount of $5,000,000 (the “LV Note”), secured by a Deed of Trust and Security Agreement, dated March 30, 2023 (the “Deed of Trust”) on the Lake Travis project site in Lago Vista, Texas, a related Assignment of Contract Rights, dated March 30, 2023 (“Assignment of Rights”), on the project site in Lago Vista, Texas and McLean site in Durant, Oklahoma and a Mortgage, dated March 30, 2023 (“Mortgage”), on its site in Durant, Oklahoma. The proceeds of the LV Note were used to pay off the Short-Term Note and Second Short-Term Note. The LV Note requires monthly installments of interest only, is due on April 1, 2024 and bears interest at the prime rate as published in the Wall Street Journal (currently 8.0%) plus five and 50/100 percent (5.50%), currently equaling 13.5%; provided that in no event will the interest rate be less than a floor rate of 13.5%. The LV Peninsula obligations under the LV Note have been guaranteed by SG pursuant to a Guaranty, dated March 30, 2023 (the “Guaranty”), and may be prepaid by LV Peninsula at any time without interest or penalty. The Company incurred $406,825 of debt issuance costs and remitted $675,000 in prepaid interest in connection with the LV Note. On October 29, 2021, SG Echo, a subsidiary of the Company, entered into a Loan Agreement (“Loan Agreement”) with the Durant Industrial Authority (the “Authority”) pursuant to which it received $750,000 to be used for renovation improvements related to the Company's second manufacturing facility and issued to the Authority a non-interest bearing Forgivable Promissory Note in the principal amount of $750,000 (the “Forgivable Note”). The Forgivable Note is due on April 29, 2029 and guaranteed by the Company, provided, if no event of default has occurred under the Forgivable Note or Loan Agreement, one 1 3 one 1 2 75 1.5 24 In August 2022, SG DevCorp entered into a $148,300 promissory note (“ 2022 2022 due monthly until its maturity on September 1, 2023.The 2022 During September 2023, such note was extended for a period of one year On February 7, 2023, the Company closed a private placement offering (the “Offering”) of One One Five One One One ten During the nine months ended September 30, 2023, Peak One converted $700,000 of its principal balance into 466,664 shares of common stock of the Company. In connection with the Offering the Company paid $15,000 as a non-accountable fee to Peak One One One The Debenture matures twelve months from its date of issuance and bears interest at a rate of 8% per annum payable on the maturity date. The Debenture is convertible, at the option of the holder, at any time, into such number of shares of common stock of the Company equal to the principal amount of the Debenture plus all accrued and unpaid interest at a conversion price equal to $1.50 (the “Conversion Price”), subject to adjustment for any stock splits, stock dividends, recapitalizations and similar events and in the event the Company, at any time while the Debenture is outstanding, issues, sells or grants any option to purchase, or sells or grants any right to reprice, or otherwise disposes of, or issues common stock or other securities convertible into, exercisable for, or otherwise entitle any person the right to acquire, shares of common stock, other than with respect to an Exempt Issuance (as defined in the Debenture), at an effective price per share that is lower than the then Conversion Price. In the event of any such anti-dilutive event, the Conversion Price will be reduced at the option of the holder to such lower effective price of the dilutive event, subject to a floor price of $0.40 per share, unless and until the Company obtains shareholder approval for any issuance below such floor price. The Debenture is redeemable by the Company at a redemption price equal to 110% of the sum of the principal amount to be redeemed plus accrued interest, if any. So long as the Debenture is outstanding, upon any issuance by the Company of any security with any term more favorable to the holder of such security or with a term in favor of the holder of such security that was not similarly provided to the holder of the Debenture, then the Company shall notify the holder of such additional or more favorable term and such term, at holder’s option, will become a part of the transaction documents with the holder. In no event will the holder be entitled to convert any portion of the Debenture in excess of that portion which would result in beneficial ownership by the holder and its affiliates of more than 4.99% of the outstanding shares of common stock, unless the holder delivers to the Company written notice at least sixty-one While the Debenture is outstanding, if the Company receives cash proceeds of more than $1,000,000 (“Minimum Threshold”) in the aggregate from any source or series of related or unrelated sources, the Company shall, within two Upon the occurrence of certain events of default specified in the Debenture, such as a failure to honor a conversion request, failure to maintain the Company’s listing, the Company’s failure to comply with its obligations under Securities Exchange Act of 1934 The Peak Warrant expires five years from its date of issuance. The Peak Warrant is exercisable, at the option of the holder, at any time, for up to 500,000 of shares of common stock of the Company at an exercise price equal to $2.25 (the “Exercise Price”), subject to adjustment for any stock splits, stock dividends, recapitalizations and similar events and in the event the Company, at any time while the Peak Warrant is outstanding, issues, sells or grants any option to purchase, or sells or grants any right to reprice, or otherwise disposes of, or issues common stock or other securities convertible into, exercisable for, or otherwise entitle any person the right to acquire, shares of common stock, other than with respect to an Exempt Issuance, at an effective price per share that is lower than the then Exercise Price. In the event of any such anti-dilutive event, the Exercise Price will be reduced at the option of the holder to such lower effective price of the dilutive event, subject to a floor price of $0.40 per share, unless and until the Company obtains shareholder approval for any issuance below such floor price. The number of shares of the Company’s common stock that may be issued upon conversion of the Debenture and exercise of the Peak Warrant, and inclusive of the Commitment Shares and any shares issuable under and in respect of the equity purchase agreement, dated February 7, 2023 between the Company and Peak One The Company incurred $80,000 in debt issuance costs in connection with the Debenture. In addition, the initial fair value of the Peak Warrant amounted to $278,239 and the fair value of the restricted shares amounted to $76,000, both of which have been recorded as a debt discount and will be amortized over the effective rate method. For the three months ended September 30, 2023 nine months ended September 30, 2023 September 30, 2023 On May 16, 2023, SG Building, entered into a Cash Advance Agreement (“Cash Advance Agreement”) with Cedar Advance LLC (“Cedar”) pursuant to which SG Building sold to Cedar $710,500 of its future receivables for a purchase price of $500,000. Cedar is expected to withdraw $25,375 a week directly from SG Building, until the $710,500 due to Cedar is paid in full. In the event of a default (as defined in the Cash Advance Agreement), Cedar, among other remedies, can demand payment in full of all amounts remaining due under the Cash Advance Agreement. SG Building’s obligations under the Cash Advance Agreement have been guaranteed by SG Echo.SG Building incurred $25,000 in debt issuance costs in connection with the Cash Advance Agreement. As of September 30, 2023 On September 26, 2023, SG Building and Cedar entered into a second Cash Advance Agreement pursuant to which SG Building sold to Cedar $1,171,500 of its future receivables for a purchase price of $825,000. Cedar is expected to withdraw $41,800 a week directly from SG building, until the $1,171,500 due to Cedar is paid in full. In the event of a default (as defined in the Cash Advance Agreement), Cedar, among other remedies, can demand payment in full of all amounts remaining due under the Cash Advance Agreement. SG Building’s obligations under the Cash Advance Agreement have been guaranteed by SG Echo. In connection with the exercise of its option to acquire 19 acres of land and the approximately 56,775 square foot facility located at 101 The Secured Note bears interest at 23% per annum and is due and payable on June 1, 2025 occurrence of an Event of Default (as defined in the Secured Promissory Note), the default interest rate will be 28 The Factoring Agreement provides that upon acceptance of an account receivable for purchase SouthStar will pay to SG Echo eighty one 95 100 twenty-five one 25 100 fifteen one 50 100 fifteen sixty three 90 100 twenty-five two 50 100 fifteen The Factoring Agreement provides that SG Echo will also pay a transactional administrative fee of $50.00 for each new account debtor submitted to it and an fee equal to 0.25% of the face amount of all purchased accounts receivable for the handling, collecting, mailing, quality assuring, insuring the risk, transmitting, and performing certain data processing services with respect to the maintenance and servicing of the purchased accounts. As security for the payment and performance of SG Echo’s present and future obligations to SouthStar under the Factoring Agreement, SG Echo granted to SouthStar a first priority security interest in all of SG Echo’s presently-owned and hereafter-acquired personal and fixture property, wherever located, including, without limitation, all accounts, goods, chattel paper, inventory, equipment, instruments, investment property, documents, deposit accounts, commercial tort claims, letters-of-credit rights, general intangibles including payment intangibles, patents, software trademarks, trade names, customer lists, supporting obligations, all proceeds and products of the foregoing. The Factoring Agreement has an initial term of thirty-six sixty ninety thirty-six sixty ninety thirty-six If SouthStar has not purchased accounts receivable in a quarterly period during any initial or renewal term which exceed fifty thirty one Pursuant to a Secured Continuing Corporate Guaranty, dated June 8, 2023 (the “Corporate Guaranty”), the Company has guaranteed SG Echo’s obligations to SouthStar under the Secured Note and Factoring Agreement. Pursuant to a Cross-Default and Cross Collateralization Agreement (the “Cross Default Agreement”), effective June 8, 2023, between SouthStar, SG Echo and the Company, SG Echo’s obligations under the Secured Note and Factoring Agreement are cross-defaulted and cross-collateralized such that any event of default under the Secured Note shall constitute an event of default under the Factoring Agreement at SouthStar’s election (and vice versa, any event of default under the Factoring Agreement shall constitute an event of default under the Secured Note at SouthStar’s election) and any collateral pledged to secure SG Echo’s obligations under the Secured Note shall also secure SG Echo’s obligations under the Factoring Agreement (and vice versa). SG Echo incurred $60,120 in debt issuance costs in connection with the Secured Note. For the three months ended September 30, 2023 September 30, 2023 On June 23 2023, SG DevCorp, entered into a Loan Agreement (the “BCV Loan Agreement”) with a Luxembourg-based specialized investment fund, BCV S&G DevCorp (“BCV S&G”), for up to $2,000,000 in proceeds, of which it originally received twelve September 30, 2023 three months ended September 30, 2023 September 30, 2023 On August 16, 2023, SG DevCorp secured an additional $500,000 in bridge funding from BCV S&G under the BCV Loan Agreement. On August 25, 2023, SG and BCV S&G amended the BCV Loan Agreement (“Amendment No. 1 ”) to change the date upon which SG shares must be listed on The Stock Market from August 30, 2023 to September 15, 2023. According to Amendment No. 1 , if SG shares of common stock were not listed on The Stock Market before September 15, 2023 or if following such listing the total market value of the Pledged Shares falls below twice the face value of the loan, the loan will be further secured by a security interest in the St. Mary’s Site. On September 11, 2023, SG DevCorp and BCV S&G amended the BCV Loan Agreement (“Amendment No. 2 2

Leases

Leases	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Leases	9. Leases The Company leases an office, a manufacturing The leases have remaining lease terms ranging from one year to ten years. Supplemental balance sheet information related to leases is as follows: Balance Sheet Location September 30, 2023 � Operating Leases Right-of-use assets, net $ 628,181 Current liabilities Lease liability, current maturities 227,753 Non-current liabilities Lease liability, net of current maturities 397,067 Total operating lease liabilities $ 624,820 Finance Leases Right-of-use assets $ 1,575,478 Current liabilities Lease liability, current maturities 773,385 Non-current liabilities Lease liability, net of current maturities 336,960 Total finance lease liabilities $ 1,110,345 Weighted Average Remaining Lease Term Operating leases 2.00 years Finance leases 1.26 years Weighted Average Discount Rate Operating leases 3% Finance leases 3% As the leases do not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payments, which is reflective of the specific term of the leases and economic environment of each geographic region. Anticipated future lease costs, which are based in part on certain assumptions to approximate minimum annual rental commitments under non-cancellable leases, are as follows: Year Ending December 31: Operating Financing Total 2023 (remaining) $ 81,000 $ 400,934 $ 481,934 2024 324,000 801,869 1,125,869 2025 243,000 133,645 376,645 Total lease payments 648,000 1,336,448 1,984,448 Less: Imputed interest 24,910 34,452 59,362 Present value of lease liabilities $ 623,090 $ 1,301,996 $ 1,925,086

Net Income (Loss) Per Share

Net Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2023
Net Income (Loss) Per Share [Abstract]
Net Income (Loss) Per Share	10. Net Income (Loss) Per Share Basic net income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of common and potentially dilutive common shares outstanding during the period. Potentially dilutive common shares consist of the common shares issuable upon the exercise of stock options and warrants. Potentially dilutive common shares are excluded from the calculation if their effect is antidilutive. At September 30, 2023 there were options and warrants of 2,525,020 outstanding that could potentially dilute future net income per share . Because the Company had a net loss as of September 30, 2023 September 30, 2022 757,450, 36,436 and 2,025,520 shares of common stock, respectively, outstanding that could potentially dilute future net income per share.

Construction Backlog

Construction Backlog	9 Months Ended
	Sep. 30, 2023
Construction Backlog [Abstract]
Construction Backlog	11. Construction Backlog The following represents the backlog of signed construction and engineering contracts in existence at September 30, 2023 2022 September 30, 2023 December 31, 2022 2023 2022 Balance - beginning of period $ 6,810,762 $ 3,217,909 New contracts and change orders during the period 11,756,360 13,803,733 Adjustments and cancellations, net — 1,086,301 Subtotal 18,567,122 18,107,943 Less: contract revenue earned during the period (14,566,351 ) (11,297,181 ) Balance - end of period $ 4,000,771 $ 6,810,762 The Company’s remaining backlog as of September 30, 2023 represents the remaining transaction price of firm contracts for which work has not been performed and excludes unexercised contract options. The Company expects to satisfy its backlog which represents the remaining unsatisfied performance obligation on contracts as of September 30, 2023 2023 Within 1 $ 4,000,771 1 2 — Total Backlog $ 4,000,771 Although backlog reflects business that is considered to be firm, cancellations, deferrals or scope adjustments may occur. Backlog is adjusted to reflect any known project cancellations, revisions to project scope and cost and project deferrals, as appropriate.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2023
Stockholders' Equity [Abstract]
Stockholders' Equity	12. Stockholders’ Equity Financings Registered Direct Offering – In October 2021, the Company closed a registered direct offering and concurrent private placement of its common stock (the "October Offering") that the Company effected pursuant to the Securities Purchase Agreement that it entered into on October 25, 2021 with an institutional investor and received gross proceeds of $11.55 million. Pursuant to the terms of the Securities Purchase Agreement, the Company issued to the investor (A) in a registered direct offering (i) 975,000 shares (the “Public Shares”) of its common stock, and (ii) pre-funded warrants (the “Pre-Funded Warrants”) to purchase up to 2,189,384 shares (the “Pre-Funded Warrant Shares”) of common stock and (B) in a concurrent private placement, Series A warrants to purchase up to 1,898,630 shares (the “Common Stock Warrant Shares”) of common stock (the “Common Stock Warrants,” and together with the Public Shares and the Pre-Funded Warrants, the “Securities”) (the “Offering The Pre-Funded Warrants were immediately exercisable at a nominal exercise price of $0.001 and all Pre-Funded Warrants sold have been exercised. The Common Stock Warrants have an exercise price of $4.80 per share, are exercisable upon issuance and will expire five years from the date of issuance. A.G.P./Alliance Global Partners (the “Placement Agent”) acted as the exclusive placement agent for the transaction pursuant to that certain Placement Agency Agreement, dated as of October 25, 2021, by and between the Company and the Placement Agent (the “Placement Agency Agreement”), the Placement Agent received (i) a cash fee equal to seven one one Securities Purchase Agreement 14 Underwriting Agreement 14 Equity Purchase Agreement - On February 7, 2023, the Company entered into an Equity Purchase Agreement (the “EP Agreement”) and related Registration Rights Agreement (the “Rights Agreement”) with Peak One One One One In connection with the EP Agreement, the Company One shares of its common stock, and agreed to file a registration statement registering the common stock issued or issuable to Peak One and Investments under the Agreement for resale with the Securities and Exchange Commission within 60 calendar days of the Agreement, as more specifically set forth in the Rights Agreement. The registration statement was declared effective on April 14, 2023 The obligation of Peak One began ends One thirty six During the Commitment Period, the purchase price to be paid by Peak One One The EP Agreement and the Rights Agreement contain customary representations, warranties, agreements and conditions to completing future sale transactions, indemnification rights and obligations of the parties. Among other things, Peak One 501 4 2 Common Stock Issued for Services – During the nine months ended September 30, 2023 Restricted Stock Units – During the nine months ended September 30, 2023 nine months ended September 30, 2022

Segments and Disaggregated Reve

Segments and Disaggregated Revenue	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Segments and Disaggregated Revenue	13. Segments and Disaggregated Revenue Construction Medical Development Corporate and support Consolidated Nine Months September 30, 2023 Revenue $ 14,566,351 $ — $ — $ — $ 14,566,351 Cost of revenue 15,138,225 — — — 15,138,225 Operating expenses 68,384 139,135 1,801,364 9,265,290 11,274,173 Operating loss (640,258 ) (139,135 ) (1,801,364 ) (9,265,290 ) (11,846,047 ) Other income (expense) (56,796 ) — (814,601 ) 34,346 (837,051 ) Income (loss) before income taxes (697,054 ) (139,135 ) (2,615,965 ) (9,230,944 ) (12,683,098 ) Net income attributable to non-controlling interest — — — — — Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ (697,054 ) $ (139,135 ) $ (2,615,965 ) $ (9,230,944 ) $ (12,683,098 ) Total assets $ 7,111,643 $ 4,581 $ 11,652,465 $ 6,565,385 $ 25,334,074 Depreciation and amortization $ 146,917 $ — $ 208,412 $ 1,391,743 $ 1,747,072 Capital expenditures $ — $ — $ — $ 530,055 $ 530,055 Construction Medical Development Corporate and support Consolidated Nine Months Ended September 30, 2022 Revenue $ 8,648,873 $ 11,640,953 $ — $ — $ 20,289,826 Cost of revenue 8,689,924 8,506,681 — — 17,196,605 Operating expenses 399,911 52,336 1,313,196 4,738,928 6,504,371 Operating income (loss) (440,962 ) 3,081,936 (1,313,196 ) (4,738,928 ) (3,411,150 ) Other income (expense) 487,339 — (173,726 ) 33,518 347,131 Income (loss) before income taxes 46,377 3,081,936 (1,486,922 ) (4,705,410 ) (3,064,019 ) Net income attributable to non-controlling interest — 1,522,101 — — 1,522,101 Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ 46,377 $ 1,559,835 $ (1,486,922 ) $ (4,705,410 ) $ (4,586,120 ) Total assets $ 11,442,445 $ 2,191,019 $ 8,947,444 $ 6,376,008 $ 28,956,916 Depreciation and amortization $ 429,056 $ 40,230 $ — $ — $ 469,286 Capital expenditures $ 1,094,222 $ — $ 893,785 $ 8,193 $ 1,996,200 Inter-segment revenue elimination $ — $ — $ — $ — $ — Construction Medical Development Corporate and support Consolidated Three Months Ended September 30, 2023 Revenue $ 3,965,361 $ — $ — $ — $ 3,965,361 Cost of revenue 4,501,393 — — — 4,501,393 Operating expenses (108,603 ) 138,240 583,987 1,825,464 2,439,088 Operating loss (427,429 ) (138,240 ) (583,987 ) (1,825,464 ) (2,975,120 ) Other income (expense) (308,988 ) — (339,556 ) 15,530 (633,014 ) Income (loss) before income taxes (736,417 ) (138,240 ) (923,543 ) (1,809,934 ) (3,608,134 ) Net income attributable to non-controlling interest — — — — — Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ (736,417 ) $ (138,240 ) $ (923,543 ) $ (1,809,934 ) $ (3,608,134 ) Total assets 7,111,643 4,581 11,652,465 6,565,385 25,334,074 Depreciation and amortization $ 53,147 $ — $ 121,706 $ 432,707 $ 607,560 Capital expenditures $ — $ — $ 3,805 $ 526,252 $ 530,057 Construction Medical Development Corporate and support Consolidated Three Months Ended September 30, 2022 Revenue $ 2,692,519 $ 1,437,738 $ — $ — $ 4,130,257 Cost of revenue 2,693,451 1,601,980 — — 4,295,431 Operating expenses 192,266 25,271 436,798 1,582,677 2,237,012 Operating income (loss) (193,198 ) (189,513 ) (436,798 ) (1,582,677 ) (2,402,186 ) Other income (expense) (3,563 ) — (52,157 ) 9,755 (45,965 ) Income (loss) before income taxes (196,761 ) (189,513 ) (488,955 ) (1,572,922 ) (2,448,151 ) Net income attributable to non-controlling interest — (94,568 ) — — (94,568 ) Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ (196,761 ) $ (94,945 ) $ (488,955 ) $ (1,572,922 ) $ (2,353,583 ) Total assets 11,442,445 2,191,019 8,947,444 6,376,008 28,956,916 Depreciation and amortization $ 142,301 $ 13,410 $ 2,157 $ — $ 157,868 Capital expenditures $ 244,201 $ — $ — $ — $ 244,201

Warrants

Warrants	9 Months Ended
	Sep. 30, 2023
Warrants [Abstract]
Warrants	14. Warrants In conjunction with the June 2017 Public Offering, the Company issued to certain affiliates of the underwriters, as compensation, warrants to purchase an aggregate of shares of common stock at an exercise price of $ per share. The warrants were exercisable at the option of the holder on or after June 21, 2018 and expired June 21, 2023. . The fair market value of the warrants as of the date of issuance has been included in issuance costs in additional paid-in capital. In conjunction with the Purchase Agreement in April 2019 42,388 October 29, 2019 October 29, 2024 . T he Company issued to certain affiliates of the underwriters, as compensation, warrants to purchase an aggregate of 4,239 shares of common stock at an initial exercise price of $27.50 per share. The warrants are exercisable at the option of the holder on or after October 29, 2019 April 24, 2024 . In conjunction with the Underwriting Agreement in August 2019 February 1, 2020 August 29, 2024 In conjunction with the Underwriting Agreement in May 2020 shares of common stock at an initial exercise price of $3.14 per share. The warrants are exercisable at the option of the holder on or after November 6, 2021 . As of September 30, 2023 and December 31, 2022, 73,700 of such warrants are outstanding. In conjunction with the Purchase Agreement in October 2021, the Company also issued Series A 1,898,630 have an exercise price of $ 4.80 per share, exercisable at the option of the holder on or after October 26, 2021 and will expire five years from the date of issuance. In conjunction with the issuance of the Debenture in February 2023, the Company issued the Peak Warrant to purchase 500,000 shares of common stock. The Peak Warrant expires five years

Share-based Compensation

Share-based Compensation	9 Months Ended
	Sep. 30, 2023
Stock Options and Grants [Abstract]
Share-based Compensation	15 Share-based Compensation On October 26, 2016, the Company’s Board of Directors approved the issuance of up to 25,000 shares of the Company’s common stock in the form of restricted stock or options (“ 2016 Stock Plan”). Effective January 20, 2017, the 2016 Stock Plan was amended and restated as the SG Blocks, . Stock Incentive Plan, as further amended eff June 1, 2018 and as further amended on July 30, 2020 and as further amended on August 18, 2021, and as further amended on October 5, 2023, shares of common stock. It authorizes the issuance of equity-based awards in the form of stock options, stock appreciation rights, restricted shares, restricted share units, other share-based awards and cash-based awards to non-employee directors and to officers, employees and consultants of the Company and its subsidiary, except that incentive stock options may only be granted to the Company’s employees and its subsidiary’s employees. The Incentive Plan expires on October 26, 2026 September 30, 2023 shares of common stock available for issuance under the Incentive Plan . Stock-Based Compensation Expense Stock-based compensation expense is included in the condensed consolidated statements of operations as follows: Nine Months September 30, 2023 2022 Payroll and related expenses $ 3,210,631 $ 1,874,857 Total $ 3,210,631 $ 1,874,857 Three Months September 30, 2023 2022 Payroll and related expenses $ — $ 594,694 Total $ — $ 594,694 The following table presents total stock-based compensation expense by security type included in the condensed Nine Months September 30, 2023 2022 Stock options $ — $ — Restricted Stock Units $ 3,210,631 $ 1,874,857 Total $ 3,210,631 $ 1,874,857 Three Months September 30, 2023 2022 Stock options $ — $ — Restricted Stock Units $ — $ 594,694 Total $ — $ 594,694 Stock-Based Option Awards The Company has issued no stock-based options during the nine months ended September 30, 2023 2022 Because the Company does not have significant historical data on employee exercise behavior, the Company uses the “Simplified Method” to calculate the expected life of the stock-based option awards granted to employees. The simplified method is calculated by averaging the vesting period and contractual term of the options. The following table summarizes stock-based option activities and changes during the nine months ended September 30, 2023 Shares Weighted Average Fair Value Per Share Weighted Average Exercise Price Per Share Weighted Average Remaining Terms (in years) Aggregate Intrinsic Value Outstanding – December 31, 2022 36,436 24.80 78.71 4.34 — Granted — — — — — Exercised — — — — — Cancelled — — — — — Outstanding – September 30, 2023 36,436 24.80 78.71 3.84 — Exercisable – December 31, 2022 36,436 24.80 78.71 4.34 — Exercisable – September 30, 2023 36,436 24.80 78.71 3.84 — For the three months ended September 30, 2023 2022 , related to stock options. For the nine months ended September 30, 2023 2022 , the Company recognized stock-based compensation expense of $ 0 0 , respectively, related to stock options. condensed consolidated statements of operations. As of September 30, 2023 September 30, 2023 Restricted Stock Units During 2022 two years On November 18, 2022, a total of 80,000 of restri cted stock units were granted to four of the Company's non-employee directors, under the Company's stock-based compensation plan, at the fair value of $1.30 per share, which represents the closing price of the Company's common stock on No 18 2022 two During the three months ended June 30, 2023, a total of 316,834 of restricted stock units were granted to Mr. Galvin and six employees of the Company under the Company's stock-based compensation plan, at the fair value of $0.85 to $1.01 per share, which represents the closing price of the Company's common stock at the grant date. The restricted stock units granted vest in equal quarterly installments over a two On April 4, 2023, a total of 268,166 of restricted stock units were granted to five of the Company's non-employee directors, under the Company's stock-based compensation plan, at the fair value of $1.01 per share, which represents the closing price of the Company's common stock on April 4, 2023. The restricted stock units granted vest in equal quarterly installments over a two As of September 30, 2023 For the three months ended September 30, 2023 and 2022 , the Company recognized stock-based compensation of $ 0 and $ 594,694 related to restricted stock units. For the nine months ended September 30, 2023 2022 related to restricted stock units. This expense is included in the payroll and related expenses, general and administrative expenses, and marketing and business development expense in the accompanying condensed consolidated statement of operations. As of September 30, 2023 The following table summarized restricted stock unit activities during the nine months ended September 30, 2023 Number of Shares Non-vested balance at January 1, 2023 1,190,935 Granted 585,000 Vested (1,775,935 ) Forfeited/Expired — Non-vested balance at September 30, 2023 —

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies [Abstract]
Commitments and Contingencies	16. Commitm Legal Proceedings The Company is subject to certain claims and lawsuits arising in the normal course of business. The Company assesses liabilities and contingencies in connection with outstanding legal proceedings utilizing the latest information available. Where it is probable that the Company will incur a loss and the amount of the loss can be reasonably estimated, the Company records a liability in our consolidated financial statements. These legal accruals may be increased or decreased to reflect any relevant developments on a quarterly basis. Where a loss is not probable or the amount of the loss is not estimable, the Company does not record an accrual, consistent with applicable accounting guidance. Based on information currently available, advice of counsel, and available insurance coverage, the Company believes that the established accruals are adequate and the liabilities arising from the legal proceedings will not have a material adverse effect on the consolidated financial condition. However, that in light of the inherent uncertainty in legal proceedings there can be no assurance that the ultimate resolution of a matter will not exceed established accruals. As a result, the outcome of a particular matter or a combination of matters may be material to the results of operations for a particular period, depending upon the size of the loss or the income for that particular period. 1 653996 2018 Pizzarotti’s suit arose from a contract dated April 3, 2018 that it executed with Phipps whereby Pizzarotti, a construction manager, engaged Phipps to perform stone procuring and tile work at a construction project located at 161 10038 The Company believes that the Assignment Agreement was void for lack of consideration and moved to dismiss the case on those and other grounds. On June 17, 2020, the New York Supreme Court entered an order dismissing certain claims against the Company brought by cross claimant Phipps & Co. Specifically, the court dismissed Phipps’ claims for indemnification, contribution, fraud, negligence and negligent misrepresentation. The court did not dismiss Phipps’ claim for breach of the Assignment Agreement. The issue of the validity of the Assignment Agreement, and the Company’s defenses to the claims brought by the plaintiff Pizzarotti, and cross claimant Phipps, are being litigated. The Company maintains that the Assignment Agreement, to the extent valid and enforceable, was properly terminated and/or there are no damages, and, consequently, that the claims brought against the Company are without merit. The Company intends to continue to vigorously defend the litigation. The parties have engaged in written discovery but no depositions have been conducted as of yet. By motion dated February 24, 2021, Pizzarotti moved to stay the entire action pending the outcome of a separate litigation captioned Pizzarotti, LLC v. FPG Maiden Lane, LLC et. al 651697 2019 two Litigation is subject to many uncertainties, and the outcome of this action is not predicted with assurance. The Company is currently unable to predict the possible loss or range of loss, if any, associated with the resolution of this litigation, and, accordingly, the Company has made no provision related to this matter in the consolidated financial statements. Vendor Litigation 1 On April 13, 2020, Plaintiff SG Blocks, Inc. (the “Company”) filed a Complaint against HOLA Community Partners (“HCP”), Heart of Los Angeles Youth, Inc. (“HOLA”) (HCP and HOLA are collectively referred to as the “HOLA Defendants”), and the City of Los Angeles (“City”) in the United States District Court for the Central District of California, Case No. 2 20 03432 1 2 3 4 3426 5 18 1836 6 1 2 3 4 5 6 7031 7 17200 On January 22, 2021, the Company filed a Third-Party Complaint in the HOLA Action against Third-Party Defendants Teton Buildings, LLC, Avesi Construction, LLC, and American Home Building and Masonry Corp (“AHB”) for indemnity and contribution with respect to HOLA’s claims. The Company has also notified its general liability carrier Sompo International regarding coverage concerning HOLA’s claims On February 25, 2021, the Court entered an order dismissing the Company’s claims for ( 1 2 3 4 3426 5 18 1836 On March 12, 2021, the HOLA Defendants filed an answer to the Company’s complaint against it denying liability and asserting affirmative defenses. On March 12, 2021, the Company filed an answer to the HOLA Defendants’ First Amended Consolidated Complaint against it, denying liability and asserting affirmative defenses. On April 26, 2021, the Company and the HOLA Defendants filed a Joint Stipulation to Dismiss HOLA Community Partners’ Sixth Claim for Relief (violation of California Business and Professions Code § 7031 41 1 On July 23, 2021, the Company filed a First Amended Third-Party Complaint adding the following additional third party defendants seeking, inter alia On September 2, 2021, Schindler Elevator Corp. filed its answer to the First Amended Third-Party Complaint. On September 3, 2021, Junior Steel Co. filed its answer to the First Amended Third-Party Complaint. On September 7, 2021, Anderson Air Conditioning, L.P. filed its answer to the First Amended Third-Party Complaint. On October 6, 2021, the McIntyre Group filed its answer to the First Amended Third-Party Complaint. On February 7, 2022, the Company filed a request for entry of a Clerk’s default against the following defendants: American Home Building and Masonry Corp., Avesi Construction, Marne Construction, Inc., FirstForm, Inc., Dowell & Bradley Construction, Inc, Saddleback Roofing, Inc., and US Smoke and Fire Corp. On February 9, 2022, the court entered a clerk’s default pursuant to Federal Rule 55 2 .) SG Blocks, Inc. v HOLA Community Partners, et. al . On or about December 31, 2022, the parties who appeared in the HOLA Action executed a Settlement Agreement and Release. On February 28, 2023 the court “so ordered” the parties’ stipulation dismissing all causes of action against the parties to the Settlement Agreement and Release. 3 (i) On January 1, 2019, the Company commenced an action against Teton Buildings, LLC (“Teton”) in Harris County, Texas (“Teton Texas Action”) to recover approximately $2,100,000 arising from defendant’s breach of the operative contract related to Heart of Los Angeles construction project in Los Angeles (the “HOLA Project”) entered into on or about June 2, 2017. The Petition brought claims of breach of contract, negligence, and breach of express warranty. In or about February 2022 the Company dismissed without prejudice the Teton Texas Action. (ii) On or about September 12, 2018, the Company entered into a Firm Price Quote and Purchase (the “GVL Contract”) with Teton to govern the manufacture and provision of 23 Four 11 19 35811 On or about March 16, 2020, the Bankruptcy Court converted Teton’s Chapter 11 7 7 On January 22, 2021, the Company filed a third-party complaint against Teton in the United States District Court for the Central District of California, Case No. 2 20 03432 2 On or about December 31, 2022, the parties who appeared in the HOLA Action, including Teton by and through its insurance carrier, executed a Settlement Agreement and Release. On February 28, 2023 the court “so ordered” the parties’ stipulation dismissing all causes of action against the parties to the Settlement Agreement and Release. 4 .- On June 21, 2019, the Company filed a lawsuit against EDI International, PC, a New Jersey corporation, in the Superior Court of the State of California, County of Los Angeles, Central District, in connection with the parties ’ ’ On July 8, 2020, the Company added PVE LLC as a defendant in the lawsuit, claiming PVE LLC is liable to the same extent as EDI International, PC. The case is currently in the discovery stage and a trial date has been set for May 2, 2022. On May 14, 2021, EDI accepted the Company’s Statutory Offer of Compromise, pursuant to California Code of Civil Procedures § 998 set for October 2023. Litigation is subject to many uncertainties, and the outcome of this action is not predicted with assurance. The Company is currently unable to predict the outcome or possible recovery or loss or range of loss, if any, associated with the resolution of this litigation, and, accordingly, the Company has made no provision related to this matter in the consolidated financial statements. Other Litigation SG Blocks, Inc. v. Osang Healthcare Company, Ltd. , On April 14, 2021, the Company commenced an action against Osang Healthcare Company, Ltd. (“Osang”) in the United States District Court, Eastern District of New York, Case No. 21 01990 On June 18, 2021, Osang served a motion to dismiss the Osang Action pursuant to Rule 12 6 349 A status conference was held on November 16, 2022 at which time the Court entered a scheduling order for the conducting of discovery. After mediation before the Court on March 14, 2023, the parties entered into a settlement agreement and mutual release on May 4, 2023. Safe & Green Holdings Corp. v. Shaw et al., On March 15, 2023, the Company commenced an action against two shareholders, John William Shaw and Leo Patrick Shaw (the 1 23 02244 16 1934 On September 26, 2023, the Company entered into a settlement agreement with (the “Shaw Stockholders”) resolving this lawsuit pursuant to which the Company received a three-month Commitments In April 2020, the Company entered into an amendment to its employment agreement, dated January 1, 2017, with Paul Gavin (the "Amendment"), to extend the term of employment to December 31, 2021, provide for an annual base salary of $400,000 provide for a performance bonus structure for a bonus of up to 50% of base salary upon the Company’s achievement of $2,000,000 EBITDA and additional performance bonus payments for the achievement of EBITDA in excess of $2,000,000 based on a percentage of the incremental increase in EBITDA (ranging from 10% of the incremental increase in EBITDA if the Company achieves over $2,000,000 and up to $7,000,000 in EBITDA, 8% of the incremental increase in EBITDA if the Company achieves over $7,000,000 and up to $12,000,000 in EBITDA and 3% of the incremental increase in EBITDA over $12,000,000), provide for a profits-based additional bonus of up to $250,000 in certain limited circumstances, and provide for one (1) year severance, plus a pro-rated amount of any unpaid bonus earned by him during the year as verified by the Company’s principal financial officer, if Mr. Galvin is terminated without cause. At the Company’s option, up to fifty (50%) percent of the EBITDA performance bonuses may be paid in restricted stock units if then available for grant under the Company’s Incentive Plan. On July 5, 2022, the Company entered into an amendment to its employment agreement, dated January 1, 2017, as amended, with Paul Galvin, to provide for the payment of an annual base salary of $ 500,000 and on September 19, 2023 the agreement was amended to increase the annual base salary to $750,000 . All other terms of the employment agreement remain in full force and effect. On May 1, 2023, the Company appointed Patricia Kaelin as the Company’s Chief Financial Officer and entered into an employment agreement with Patricia Kaelin (the “Kaelin Employment Agreement”) to employ Ms. Kaelin in such capacity for an initial term of two 2 one eighteen one During July 2023, Ms. Kaelin’s annual base salary was adjusted to $300,000, retroactive to May 1, 2023.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events The Company has evaluated all events or transactions that occurred after September 30, 2023 through November 14, 2023 On October 5, 2023, at the Company’s Special Meeting of Stockholders (the “Special Meeting”), the Company’s stockholders approved an amendment (the “Amendment”) to the Safe & Green Holdings Corp. Stock Incentive Plan (the “Plan”). The Amendment increased the total number of shares of the Company’s common stock authorized for issuance under the Plan by 5,000,000 shares to 8,625,000 shares. The material terms and conditions of the Plan are described in the Company’s definitive proxy statement filed with the Securities and Exchange Commission on September 6, 2023 (the “Proxy Statement”). 2023 As previously disclosed, the Company had notified William Rogers that his employment agreement (the “Employment Agreement”) with the Company would not be renewed for a full one two one

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of presentation and principals of consolidation	Basis of presentation and principals of consolidation – The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information and with the instructions to the Quarterly Report on Form 10-Q and Article 8 December 31, 2022 nine months ended September 30, 2023 December 31, 2023
Recently adopted accounting pronouncements	Recently adopted accounting pronouncements - New accounting pronouncements implemented by the Company are discussed below or in the related notes, where appropriate.
Accounting estimates	Accounting estimates The Company's estimates used in these financial statements include, but are not limited to, revenue recognition, stock-based compensation, accounts receivable reserves, inventory valuations, goodwill, the valuation allowance related to the Company’s deferred tax assets, the carrying amount of intangible assets, right of use assets and the recoverability and useful lives of long-lived assets. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and could cause actual results to differ from those estimates.
Operating cycle	Operating cycle – The length of the Company’s contracts varies, but is typically between six twelve months twelve months one year
Revenue recognition	Revenue recognition – The Company determines, at contract inception, whether it will transfer control of a promised good or service over time or at a point in time, regardless of the length of contract or other factors. The recognition of revenue aligns with the timing of when promised goods or services are transferred to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. To achieve this core principle, the Company applies the following five steps in accordance with its revenue policy: ( 1 Identify the contract with a customer ( 2 Identify the performance obligations in the contract ( 3 Determine the transaction price ( 4 Allocate the transaction price to performance obligations in the contract ( 5 Recognize revenue as performance obligations are satisfied On certain contracts, the Company applies recognition of revenue over time, which is similar to the method the Company applied under previous guidance (i.e. percentage of completion). For product or equipment sales, the Company applies recognition of revenue when the customer obtains control over such goods, which is at a point in time. The Company entered into a joint venture agreement with Clarity Lab Solutions, LLC (“Clarity Labs”) (the “JV”) in the fourth quarter of 2021 . Revenue from the activities of the JV is related to clinical testing services and was recognized when services have been rendered, which was at a point in time. Included in the consideration the Company expected to be entitled to receive, the Company estimated its contractual allowances, payer denials and price concessions. In addition, the Company formed Chicago Airport Testing, LLC which collected rental revenue from subleasing to a consortium of government entities assisting in COVID- 19 nine months ended September 30, 2023 2022 to activities through these two Due to the ongoing lower affects of COVID- 19 2022 Disaggregation of Revenues The Company’s revenue for the three and nine months ended September 30, 2022 the manufacturing of modular units used for construction three and nine months ended September 30, 2023 related to the manufacturing of modular units The Company's contracts are with customers in various industries. Revenue recognized at a point in time and recognized over time were nine months September 30, 2023 Revenue recognized at a point in time and recognized over time were $ 11,640,953 and $8,648,873, respectively, for the nine months ended September 30, 2022 . Revenue recognized at a point in time and recognized over time were $0 and $3,965,361, respectively, for the three months September 30, 2023 three months September 30, 2022 The following tables provide further disaggregation of the Company’s Three Months Ended September 30, Revenue by Customer Type 2023 2022 Construction and Engineering Services: Hotel $ — — % $ 1,224,181 30 % Office 3,965,361 100 % 1,468,338 35 % Subtotal 3,965,361 100 % 2,692,519 65 % Medical Revenue: Medical (lab testing, kit sales and equipment) — — % 1,437,738 35 % Total revenue by customer type $ 3,965,361 100 % $ 4,130,257 100 % Nine Months Ended September 30, Revenue by Customer Type 2023 2022 Construction and Engineering Services: Government $ — — % $ 39 — % Hotel 44,201 — % 2,368,960 13 % Multi-Family (includes Single Family) — — % 86,034 — % Office 14,522,150 100 % 6,178,856 30 % Retail — — % 5,344 — % Special Use — — % 9,640 — % Subtotal 14,566,351 100 % 8,648,873 43 % Medical Revenue: Medical (lab testing, kit sales and equipment) — — % 11,640,953 57 % Total revenue by customer type $ 14,566,351 100 % $ 20,289,826 100 % Contract Assets and Contract Liabilities Accounts receivable are recognized in the period when the Company’s right to consideration is unconditional. Accounts receivable are recognized net of an allowance for credit losses. A considerable amount of judgment is required in assessing the likelihood of realization of receivables. The timing of revenue recognition may differ from the timing of invoicing to customers. Contract assets include unbilled amounts from long-term construction services when revenue recognized under the cost-to-cost measure of progress exceeds the amounts invoiced to customers, as the amounts cannot be billed under the terms of the Company’s contracts. Such amounts are recoverable from customers based upon various measures of performance, including achievement of certain milestones, completion of specified units or completion of a contract. Contract assets are generally classified as current within the condensed consolidated balance sheets. Contract liabilities from construction and engineering contracts occur when amounts invoiced to customers exceed revenues recognized under the cost-to-cost measure of progress. Contract liabilities additionally include advanced payments from customers on certain contracts. Contract liabilities decrease as the Company recognizes revenue from the satisfaction of the related performance obligation. Contract liabilities are generally classified as current within the condensed consolidated balance sheet. A lthough Deferred Contract Costs - Prior to entering into the Exclusive License Agreement (“ELA”) in 2019 A s a result of entering into the ELA in 2019 the property became subject to the ELA and the Company was which was forfeited and recognized this amount as deferred contract costs. This amount was offset by $102,217 , which was reimbursement from the licensee for project costs on this project. The Company incurred total deferred contract costs of $203,926. The Company considered this amount an incremental cost of obtaining that ELA, because the Company expected to recover those costs through future royalty payments. The Company initially planned to amortize the asset over sixty , which is the initial term of the ELA because the asset relates to the services transferred to the customer during the contract term. As of September 30, 2023 . During the nine months ended September 30, 2023 2022 and is included in general and administrative expenses on the accompanying consolidated statements of operations. T he ELA was terminated on June 15, 2021 but the Company expects to recover the deferred contract costs from the Assignment of Limited Rights Under Membership Interest Redemption Agreement, dated June 15, 2021.
Business Combinations	Bu - The Company accounts for business acquisitions using the acquisition method of accounting in accordance with ASC 805
Variable Interest Entities	Variable Interest Entities – The Company accounts for certain legal entities as variable interest entities (“VIE"). When evaluating a VIE for consolidation, the Company must determine whether or not there is a variable interest in the entity. Variable interests are investments or other interests that absorb portions of an entity’s expected losses or receive portions of the entity’s expected returns. If it is determined that the Company does not have a variable interest in the VIE, no further analysis is required and the VIE is not consolidated. If the Company holds a variable interest in a VIE, the Company consolidates the VIE when there is a controlling financial interest in the VIE and therefore are deemed to be the primary beneficiary. The Company is determined to have a controlling financial interest in a VIE when it has both the power to direct the activities of the VIE that most significantly impact the VIE economic performance and the obligation to absorb losses or the right to receive benefits of the VIE that could potentially be significant to that VIE. This determination is evaluated periodically as facts and circumstances change. On August 27, 2020 the Company entered into a joint venture agreement with Clarity Lab Solutions, LLC (“Clarity Labs”) (the “JV”). In consideration and subject to Clarity Lab’s services and commitments and provided the agreement remains valid and in force, and is not terminated, the Company agreed to issue 200,000 restricted shares of the Company’s common stock over a defined vesting period starting in December 1, 2020. The restricted shares of the Company's common stock were not issued to Clarity Labs as certain capital commitments were not met. 19 The Company has determined it is the primary beneficiary of Clarity Mobile Venture and has thus consolidated the activities in its consolidated financial statements. Due to the ongoing lower affects of COVID- 19 2022 On January 18, 2021 the Company entered into an operating agreement to form CAT. The purpose of CAT is to market , sell, distribute, lease and otherwise commercially exploit certain products and services in the COVID- 19 The Company has determined it is the primary beneficiary of CAT and has thus consolidated the activities in its consolidated financial statements.
Investment Entities	Investment Entities – On May 31, 2021, the Company's subsidiary SG DevCorp agreed to contribute $600,000 to acquire a 50% membership interest in Norman Berry II Owner LLC (“Norman Berry”). The Company contributed $350,329 and $114,433 of the initial $600,000 in the second quarter and third quarter of 2021 remaining $135,238 2021 The Company will use the equity method to report the activities as an investment in its consolidated financial statements. On June 24, 2021, the Company's subsidiary, SG DevCorp, entered into an operating agreement with Jacoby Development for a 10% non-dilutable equity interest for JDI-Cumberland Inlet, LLC (“Cumberland”). The Company contributed $3,000,000 for its 10% equity interest. During the nine months ended September 30, 2023 During the nine months ended September 30, 2023 September 30, 2023 The approximate combined financial position of the Company’s equity affiliates are summarized below as of September 30, 2023 December 31, 2022 Condensed balance sheet information: September 30, 2023 December 31, 2022 (Unaudited) (Unaudited) Total assets $ 37,500,000 $ 37,500,000 Total liabilities $ 7,100,000 $ 7,100,000 Members’ equity $ 30,400,000 $ 30,400,000
Cash and cash equivalents	Cash and cash equivalents – The Company considers cash and cash equivalents to include all short-term, highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three 712,906 and $ as of September 30, 2023 December 31, 2022
Short-term investment	Short-term investment – The Company classifies investments consisting of a certificate of deposit with a maturity greater than three months but less than one year as short-term investment. The Company had no short-term investment as of September 30, 2023 2022 , respectively.
Accounts receivable and allowance for credit losses	Accounts receivable and allowance for credit losses – Accounts receivable are receivables generated from sales to customers and progress billings on performance type contracts. Amounts included in accounts receivable are deemed to be collectible within the Company’s operating cycle. The Company recognizes accounts receivable at invoiced amounts. The Company adopted ASC 326 The allowance for credit losses reflects the Company's best estimate of expected losses inherent in the accounts receivable balances. Management provides an allowance for credit losses based on the Company’s historical losses, specific customer circumstances, and general economic conditions. Periodically, management reviews accounts receivable and adjusts the allowance based on current circumstances and charges off uncollectible receivables when all attempts to collect have been exhausted and the prospects for recovery are remote. Recoveries are recognized when they are received. Actual collection losses may differ from the Company’s its
Inventory	Inventory – Raw construction materials (primarily shipping containers and fabrication materials) are valued at the lower of cost (first-in, first-out method) or net realizable value. Finished goods and work-in-process inventories are valued at the lower of cost or net realizable value, using the specific identification method. Medical equipment and COVID- 19 test and testing supplies are valued at the lower of cost, (first-in, first-out method) or net realizable value. As of September 30, 2023 inventory of and $465,560, respectively, for construction materials.
Goodwill	Goodwill – The Company performs its impairment test of goodwill at the reporting unit level each fiscal year, or more frequently if events or circumstances change that would more likely tha n not reduce the fair value of its reporting unit below its carrying values. The Company performs a goodwill impairment test by comparing the fair value of the reporting unit with its carrying value and recognizes an impairment charge for the amount by which the carrying value exceeds the fair value, not to exceed the total amount of goodwill . The amount by which the carrying value of the goodwill exceeds its implied fair value, if any, is recognized as an impairment loss. nine months ended September 30, 2023 2022
Intangible assets	Intangible assets – Intangible assets consist of $ 2,766,000 68,344 nine months ended September 30, 2023 2022 September 30, 2023 2022 nine months ended September 30, 2023 2022 The amortization expense for the three months ended September 30, 2023 2022 47,027 39,243 For the year ending December 31: 2023 $ 49,370 2024 192,436 2025 189,019 2026 171,684 2027 168,006 Thereafter 1,180,852 $ 1,951,367
Property, plant and equipment	Property, plant and equipment – Property, plant and equipment is stated at cost. Depreciation is computed using the straight-line method over the estimated lives of each asset. Estimated useful lives for significant classes of assets are as follows: computer and software 3 to 5 years, furniture and other equipment 5 to 7 years, automobiles 2 to 5 years, buildings held for lease 5 to 7 years, and equipment o 29
Held For Sale Assets	Held For Sale Assets 2022
Convertible instruments	Convertible instruments – The Company bifurcates conversion options from their host instruments and accounts for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument.
Common stock purchase warrants and other derivative financial instruments	Common stock purchase warrants and other derivative financial instruments – The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provides a choice of net-cash settlement or settlement in the Company’s own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if any event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement shares (physical settlement or net-cash settlement). The Company assesses classification of common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities or equity is required.
Fair value measurements	Fair value measurements – Financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities are carried at cost, which the Company believes approximates fair value due to the short-term nature of these instruments. The Company measures the fair value of financial assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company maximizes the use of observable inputs and minimizes the use of unobservable inputs when measuring fair value. The Company uses three Level 1 Quoted prices in active markets for identical assets or liabilities. Level 2 Quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 Inputs that are unobservable (for example, cash flow modeling inputs based on assumptions). Transfer into and transfers out of the hierarchy levels are recognized as if they had taken place at the end of the reporting period.
Share-based payments	Share-based payments – The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, including non-employee directors, the fair value of a stock option award is measured on the grant date. The fair value amount is then recognized over the period services are required to be provided in exchange for the award, usually the vesting period. The Company recognizes stock-based compensation expense on a graded-vesting basis over the requisite service period for each separately vesting tranche of each award. Stock-based compensation expense to employees and all directors are reported within payroll and related expenses in the consolidated statements of operations. Stock-based compensation expense to non-employees is reported within marketing and business development expense in the condensed consolidated statements of operations.
Income taxes	Income taxes The Company accounts for income taxes utilizing the asset and liability approach. Under this approach, deferred taxes represent the future tax consequences expected to occur when the reported amounts of assets and liabilities are recovered or paid. The provision for income taxes generally represents income taxes paid or payable for the current year plus the change in deferred taxes during the year. Deferred taxes result from the differences between the financial and tax bases of the Company’s assets and liabilities and are adjusted for changes in tax rates and tax laws when changes are enacted. The calculation of tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for anticipated tax audit issues based on the Company’s estimate of
Concentrations of credit risk	Concentrations of credit risk – Financial instruments, that potentially subject the Company to concentration of credit risk, consist principally of cash and cash equivalents. The Company places its cash with high credit quality institutions. At times, such amounts may be in excess of the FDIC insurance limits. The Company has not experienced any losses in such account and believes that it is not exposed to any significant credit risk on the account. With respect to receivables, concentrations of credit risk are limited to a few customers in the construction industry. The Company performs ongoing credit evaluations of its customers’ financial condition and, generally, requires no collateral from its customers other than normal lien rights. At September 30, 2023 December 31, 2022 three Revenue relating to one and two customers represented approximately 100% and 93% of the Company's total revenue for the three months ended September 30, 2023 and 2022 , respectively. Revenue relating to one and one customers represented approximately 97 % and 88 % of the Company's total revenue for the nine months ended September 30, 2023 2022 There were no vendors representing 10% or more of the Company’s total cost of revenue for the three and nine September 30, 2023

Liquidity (Tables)

Liquidity (Tables)	9 Months Ended
	Sep. 30, 2023
Liquidity [Member]
Liquidity [Line Items]
Summary of company's anticipation to convert the backlog to revenue over the period	2023 Within 1 $ 4,000,771 Total Backlog $ 4,000,771

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Summary of disaggregation of revenues by categories	Three Months Ended September 30, Revenue by Customer Type 2023 2022 Construction and Engineering Services: Hotel $ — — % $ 1,224,181 30 % Office 3,965,361 100 % 1,468,338 35 % Subtotal 3,965,361 100 % 2,692,519 65 % Medical Revenue: Medical (lab testing, kit sales and equipment) — — % 1,437,738 35 % Total revenue by customer type $ 3,965,361 100 % $ 4,130,257 100 % Nine Months Ended September 30, Revenue by Customer Type 2023 2022 Construction and Engineering Services: Government $ — — % $ 39 — % Hotel 44,201 — % 2,368,960 13 % Multi-Family (includes Single Family) — — % 86,034 — % Office 14,522,150 100 % 6,178,856 30 % Retail — — % 5,344 — % Special Use — — % 9,640 — % Subtotal 14,566,351 100 % 8,648,873 43 % Medical Revenue: Medical (lab testing, kit sales and equipment) — — % 11,640,953 57 % Total revenue by customer type $ 14,566,351 100 % $ 20,289,826 100 %
Summary of combined financial position of equity affiliates	Condensed balance sheet information: September 30, 2023 December 31, 2022 (Unaudited) (Unaudited) Total assets $ 37,500,000 $ 37,500,000 Total liabilities $ 7,100,000 $ 7,100,000 Members’ equity $ 30,400,000 $ 30,400,000
Summary of estimated amortization expense of intangible assets	For the year ending December 31: 2023 $ 49,370 2024 192,436 2025 189,019 2026 171,684 2027 168,006 Thereafter 1,180,852 $ 1,951,367

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2023
Accounts Receivable [Abstract]
Summary of accounts receivable	2023 2022 Billed: Construction services $ 887,045 $ 1,310,456 Other receivable — 115,746 Total gross receivables 887,045 1,426,202 Less: allowance for credit losses (145,746 ) (145,746 ) Total net receivables $ 741,299 $ 1,280,456

Contract Assets and Contract _2

Contract Assets and Contract Liabilities (Tables)	9 Months Ended
	Sep. 30, 2023
Contract Assets and Contract Liabilities [Abstract]
Summary of costs and estimated earnings on uncompleted contracts	2023 2022 Costs incurred on uncompleted contracts $ 17,242,167 $ 13,730,177 Provision for loss on uncompleted contracts — — Estimated earnings to date on uncompleted contracts 103,251 (2,160,085 ) Gross contract assets 17,345,418 11,570,092 Less: billings to date (18,638,029 ) (11,970,979 ) Net contract assets/(liabilities) on uncompleted contracts $ (1,292,611 ) $ (400,887 )
Summary of costs included in condensed consolidated balance sheets	2023 2022 Contract assets $ 18,391 $ 36,384 Contract liabilities (1,311,002 ) (437,271 ) Net contract assets (liabilities) $ (1,292,611 ) $ (400,887 )

Property, plant and equipment (

Property, plant and equipment (Tables)	9 Months Ended
	Sep. 30, 2023
Property, plant and equipment [Abstract]
Schedule of company's equipment	2023 2022 Computer equipment and software $ 99,505 $ 94,530 Furniture and other equipment 271,798 271,798 Leasehold improvements 17,280 17,280 Equipment and machinery 943,464 943,464 Automobiles 4,638 4,638 Building held for leases 196,416 196,416 Laboratory and temporary units 1,364,748 1,364,748 Land 1,190,655 1,190,655 Building 969,113 — Construction in progress 2,840,174 2,244,100 Property, plant and equipment 7,897,791 6,327,629 Less: accumulated depreciation (996,374 ) (718,726 ) Property, plant and equipment, net $ 6,901,417 $ 5,608,903

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Schedule of balance sheet information	Balance Sheet Location September 30, 2023 � Operating Leases Right-of-use assets, net $ 628,181 Current liabilities Lease liability, current maturities 227,753 Non-current liabilities Lease liability, net of current maturities 397,067 Total operating lease liabilities $ 624,820 Finance Leases Right-of-use assets $ 1,575,478 Current liabilities Lease liability, current maturities 773,385 Non-current liabilities Lease liability, net of current maturities 336,960 Total finance lease liabilities $ 1,110,345 Weighted Average Remaining Lease Term Operating leases 2.00 years Finance leases 1.26 years Weighted Average Discount Rate Operating leases 3% Finance leases 3%
Schedule of approximate minimum annual rental commitments under non-cancelable leases	Year Ending December 31: Operating Financing Total 2023 (remaining) $ 81,000 $ 400,934 $ 481,934 2024 324,000 801,869 1,125,869 2025 243,000 133,645 376,645 Total lease payments 648,000 1,336,448 1,984,448 Less: Imputed interest 24,910 34,452 59,362 Present value of lease liabilities $ 623,090 $ 1,301,996 $ 1,925,086

Construction Backlog (Tables)

Construction Backlog (Tables)	9 Months Ended
	Sep. 30, 2023
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Schedule of backlog of signed construction and engineering contracts	2023 2022 Balance - beginning of period $ 6,810,762 $ 3,217,909 New contracts and change orders during the period 11,756,360 13,803,733 Adjustments and cancellations, net — 1,086,301 Subtotal 18,567,122 18,107,943 Less: contract revenue earned during the period (14,566,351 ) (11,297,181 ) Balance - end of period $ 4,000,771 $ 6,810,762
Construction Backlog [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Summary of company's anticipation to convert the backlog to revenue over the period	2023 Within 1 $ 4,000,771 1 2 — Total Backlog $ 4,000,771

Segments and Disaggregated Re_2

Segments and Disaggregated Revenue (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Segments and Disaggregated Revenue	Construction Medical Development Corporate and support Consolidated Nine Months September 30, 2023 Revenue $ 14,566,351 $ — $ — $ — $ 14,566,351 Cost of revenue 15,138,225 — — — 15,138,225 Operating expenses 68,384 139,135 1,801,364 9,265,290 11,274,173 Operating loss (640,258 ) (139,135 ) (1,801,364 ) (9,265,290 ) (11,846,047 ) Other income (expense) (56,796 ) — (814,601 ) 34,346 (837,051 ) Income (loss) before income taxes (697,054 ) (139,135 ) (2,615,965 ) (9,230,944 ) (12,683,098 ) Net income attributable to non-controlling interest — — — — — Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ (697,054 ) $ (139,135 ) $ (2,615,965 ) $ (9,230,944 ) $ (12,683,098 ) Total assets $ 7,111,643 $ 4,581 $ 11,652,465 $ 6,565,385 $ 25,334,074 Depreciation and amortization $ 146,917 $ — $ 208,412 $ 1,391,743 $ 1,747,072 Capital expenditures $ — $ — $ — $ 530,055 $ 530,055 Construction Medical Development Corporate and support Consolidated Nine Months Ended September 30, 2022 Revenue $ 8,648,873 $ 11,640,953 $ — $ — $ 20,289,826 Cost of revenue 8,689,924 8,506,681 — — 17,196,605 Operating expenses 399,911 52,336 1,313,196 4,738,928 6,504,371 Operating income (loss) (440,962 ) 3,081,936 (1,313,196 ) (4,738,928 ) (3,411,150 ) Other income (expense) 487,339 — (173,726 ) 33,518 347,131 Income (loss) before income taxes 46,377 3,081,936 (1,486,922 ) (4,705,410 ) (3,064,019 ) Net income attributable to non-controlling interest — 1,522,101 — — 1,522,101 Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ 46,377 $ 1,559,835 $ (1,486,922 ) $ (4,705,410 ) $ (4,586,120 ) Total assets $ 11,442,445 $ 2,191,019 $ 8,947,444 $ 6,376,008 $ 28,956,916 Depreciation and amortization $ 429,056 $ 40,230 $ — $ — $ 469,286 Capital expenditures $ 1,094,222 $ — $ 893,785 $ 8,193 $ 1,996,200 Inter-segment revenue elimination $ — $ — $ — $ — $ — Construction Medical Development Corporate and support Consolidated Three Months Ended September 30, 2023 Revenue $ 3,965,361 $ — $ — $ — $ 3,965,361 Cost of revenue 4,501,393 — — — 4,501,393 Operating expenses (108,603 ) 138,240 583,987 1,825,464 2,439,088 Operating loss (427,429 ) (138,240 ) (583,987 ) (1,825,464 ) (2,975,120 ) Other income (expense) (308,988 ) — (339,556 ) 15,530 (633,014 ) Income (loss) before income taxes (736,417 ) (138,240 ) (923,543 ) (1,809,934 ) (3,608,134 ) Net income attributable to non-controlling interest — — — — — Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ (736,417 ) $ (138,240 ) $ (923,543 ) $ (1,809,934 ) $ (3,608,134 ) Total assets 7,111,643 4,581 11,652,465 6,565,385 25,334,074 Depreciation and amortization $ 53,147 $ — $ 121,706 $ 432,707 $ 607,560 Capital expenditures $ — $ — $ 3,805 $ 526,252 $ 530,057 Construction Medical Development Corporate and support Consolidated Three Months Ended September 30, 2022 Revenue $ 2,692,519 $ 1,437,738 $ — $ — $ 4,130,257 Cost of revenue 2,693,451 1,601,980 — — 4,295,431 Operating expenses 192,266 25,271 436,798 1,582,677 2,237,012 Operating income (loss) (193,198 ) (189,513 ) (436,798 ) (1,582,677 ) (2,402,186 ) Other income (expense) (3,563 ) — (52,157 ) 9,755 (45,965 ) Income (loss) before income taxes (196,761 ) (189,513 ) (488,955 ) (1,572,922 ) (2,448,151 ) Net income attributable to non-controlling interest — (94,568 ) — — (94,568 ) Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ (196,761 ) $ (94,945 ) $ (488,955 ) $ (1,572,922 ) $ (2,353,583 ) Total assets 11,442,445 2,191,019 8,947,444 6,376,008 28,956,916 Depreciation and amortization $ 142,301 $ 13,410 $ 2,157 $ — $ 157,868 Capital expenditures $ 244,201 $ — $ — $ — $ 244,201

Share-based Compensation (Table

Share-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2023
Stock Options and Grants [Abstract]
Schedule of stock-based compensation expense included in statement of operations	Nine Months September 30, 2023 2022 Payroll and related expenses $ 3,210,631 $ 1,874,857 Total $ 3,210,631 $ 1,874,857 Three Months September 30, 2023 2022 Payroll and related expenses $ — $ 594,694 Total $ — $ 594,694
Summary of fair value stock-based option awards granted using Black-Scholes option valuation model	Nine Months September 30, 2023 2022 Stock options $ — $ — Restricted Stock Units $ 3,210,631 $ 1,874,857 Total $ 3,210,631 $ 1,874,857 Three Months September 30, 2023 2022 Stock options $ — $ — Restricted Stock Units $ — $ 594,694 Total $ — $ 594,694
Summary of employee stock option activity	Shares Weighted Average Fair Value Per Share Weighted Average Exercise Price Per Share Weighted Average Remaining Terms (in years) Aggregate Intrinsic Value Outstanding – December 31, 2022 36,436 24.80 78.71 4.34 — Granted — — — — — Exercised — — — — — Cancelled — — — — — Outstanding – September 30, 2023 36,436 24.80 78.71 3.84 — Exercisable – December 31, 2022 36,436 24.80 78.71 4.34 — Exercisable – September 30, 2023 36,436 24.80 78.71 3.84 —
Schedule of RSU activities	Number of Shares Non-vested balance at January 1, 2023 1,190,935 Granted 585,000 Vested (1,775,935 ) Forfeited/Expired — Non-vested balance at September 30, 2023 —

Description of Business (Detail

Description of Business (Details Textual)	9 Months Ended	12 Months Ended
	Sep. 30, 2023 Number Segments	Dec. 31, 2022 Number shares
Description Of Business [Line Items]
Number of segments | Segments	4
Number of core product offerings	3
IPO [Member] | SGB Development Corp. [Member]
Description Of Business [Line Items]
Sale of Stock, Percentage of Ownership before Transaction		100%
Sale of stock, Number of publicly traded companies after separation		2
Sale of Stock, Transaction Date		Sep. 27, 2023
Sale of stock, Percentage of ownership shares sold on transaction (as a percent)		30%
Sale of stock, Number of shares to be distributed to each stockholder of the parent (in shares)		0.930886
Sale of stock, Basic number of shares held by each stockholder of the parent was calculated for distribution (in shares) | shares		5
Sale of stock, Record date for the distribution		Sep. 08, 2023
Percentage of ownership after separation (as a percent)		70%
Sale of stock, Listing date		Sep. 28, 2023
Sale of stock, Trading symbol of subsidiary		SGD

Liquidity (Details)

Liquidity (Details)	Sep. 30, 2023 USD ($)
Liquidity [Line Items]
Total Backlog	$ 4,000,771
Within 1 year [Member]
Liquidity [Line Items]
Total Backlog	$ 4,000,771

Liquidity (Details Textual)

Liquidity (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Liquidity (Textual)
Cash and cash equivalents	$ 712,906	$ 582,776
Cash backlog	4,000,771
Working capital	$ (9,280,961)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Total revenue by customer type	$ 3,965,361	$ 4,130,257	$ 14,566,351	$ 20,289,826
Total revenue by customer type, percentage	100%	100%	100%	100%
Government [Member]
Disaggregation of Revenue [Line Items]
Total revenue by customer type				$ 39
Total revenue by customer type, percentage
Hotel [Member]
Disaggregation of Revenue [Line Items]
Total revenue by customer type		$ 1,224,181	$ 44,201	$ 2,368,960
Total revenue by customer type, percentage		30%		13%
Multi-Family (includes Single Family) [Member]
Disaggregation of Revenue [Line Items]
Total revenue by customer type				$ 86,034
Total revenue by customer type, percentage
Office [Member]
Disaggregation of Revenue [Line Items]
Total revenue by customer type	$ 3,965,361	$ 1,468,338	$ 14,522,150	$ 6,178,856
Total revenue by customer type, percentage	100%	35%	100%	30%
Retail [Member]
Disaggregation of Revenue [Line Items]
Total revenue by customer type				$ 5,344
Total revenue by customer type, percentage
Special Use [Member]
Disaggregation of Revenue [Line Items]
Total revenue by customer type				$ 9,640
Total revenue by customer type, percentage
Subtotal [Member]
Disaggregation of Revenue [Line Items]
Total revenue by customer type	$ 3,965,361	$ 2,692,519	$ 14,566,351	$ 8,648,873
Total revenue by customer type, percentage	100%	65%	100%	43%
Medical (lab testing, kit sales and equipment) [Member]
Disaggregation of Revenue [Line Items]
Total revenue by customer type		$ 1,437,738		$ 11,640,953
Total revenue by customer type, percentage		35%		57%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Equity Method Investment, Summarized Financial Information [Abstract]
Total assets	$ 25,334,074	$ 26,555,680
Total liabilities	18,917,048	12,116,118
Members’ equity	5,501,613	14,822,169
Affiliated Entity [Member]
Equity Method Investment, Summarized Financial Information [Abstract]
Total assets	37,500,000	37,500,000
Total liabilities	7,100,000	7,100,000
Members’ equity	$ 30,400,000	$ 30,400,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2)	Sep. 30, 2023 USD ($)
Accounting Policies [Abstract]
2023 (remaining)	$ 49,370
2024	192,436
2025	189,019
2026	171,684
2027	168,006
Thereafter	1,180,852
Total	$ 1,951,367

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details Textual)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

May 31, 2021 USD ($)

Aug. 27, 2020 shares

Sep. 30, 2023 USD ($) Vendors Customer

Sep. 30, 2022 USD ($) Vendors Customer

Dec. 31, 2021 USD ($)

Sep. 30, 2021 USD ($)

Jun. 30, 2021 USD ($)

Sep. 30, 2023 USD ($) Vendors Customer

Sep. 30, 2022 USD ($) Vendors Customer

Dec. 31, 2022 USD ($) Customer

Jun. 24, 2021 USD ($)

May 10, 2021 USD ($)

Summary of Significant Accounting Policies

Inventories

$ 402,186

$ 402,186

$ 465,560

Goodwill impairment

$ 0

$ 0

Estimated useful lives

5 years

5 years

Intangible assets trademarks

$ 68,344

$ 68,344

Accumulated amortization

1,121,399

$ 938,319

1,121,399

938,319

Amortization expense

47,027

39,243

140,437

122,587

Short-term investment

0

0

0

Cash and cash equivalents

712,906

712,906

582,776

Revenue recognized

0

10,200,000

Accounts receivable, net

741,299

741,299

1,280,456

Reimbursement from licensee for project costs

102,217

102,217

Deferred contract costs

203,926

203,926

Revenue recognized at point in time

0

1,437,738

0

11,640,953

Recognized over time

3,965,361

$ 2,692,519

$ 14,566,351

8,648,873

Restricted stock or options issued, shares | shares

200,000

No of operating cycles

one year

Accumulated amortization related to deferred contract costs

163,140

$ 163,140

Held for sale assets

4,400,361

4,400,361

4,396,826

Impairment

0

Intangible assets for impairment losses

0

0

Deferred contract costs, amortization expense

30,589

30,589

Investment in and advances to equity affiliates

(42,662)

$ (148,570)

JDI-Cumberland Inlet, LLC [Member]

Summary of Significant Accounting Policies

Equity Method Investments

$ 3,000,000

Percentage of controlling interest

10%

Investment in and advances to equity affiliates

(25,000)

Norman Berry II Owner LLC [Member]

Summary of Significant Accounting Policies

Revenue recognized

$ 600,000

$ 135,238

$ 114,433

Percentage of controlling interest

50%

Related Party [Member]

Summary of Significant Accounting Policies

Revenue recognized

$ 350,329

Accounts receivable, net

306,143

306,143

Proprietary Knowledge and Technology [Member]

Summary of Significant Accounting Policies

Intangible assets

$ 2,766,000

$ 2,766,000

Intangible asset, useful life

20 years

20 years

Website [Member]

Summary of Significant Accounting Policies

Intangible assets

$ 238,422

$ 238,422

Intangible asset, useful life

5 years

5 years

Lago Vista [Member]

Summary of Significant Accounting Policies

Project development costs

$ 824,231

Project development costs, book value

4,400,361

Lago Vista [Member] | SGB Development Corp. [Member]

Summary of Significant Accounting Policies

Held for sale assets

$ 3,576,130

Minimum [Member]

Summary of Significant Accounting Policies

Operating Cycle

6 months

6 months

Maximum [Member]

Summary of Significant Accounting Policies

Operating Cycle

12 months

12 months

Computer and software [Member] | Minimum [Member]

Summary of Significant Accounting Policies

Estimated useful lives

3 years

3 years

Computer and software [Member] | Maximum [Member]

Summary of Significant Accounting Policies

Estimated useful lives

5 years

5 years

Equipment [Member] | Minimum [Member]

Summary of Significant Accounting Policies

Estimated useful lives

5 years

5 years

Equipment [Member] | Maximum [Member]

Summary of Significant Accounting Policies

Estimated useful lives

29 years

29 years

Automobiles [Member] | Minimum [Member]

Summary of Significant Accounting Policies

Estimated useful lives

2 years

2 years

Automobiles [Member] | Maximum [Member]

Summary of Significant Accounting Policies

Estimated useful lives

5 years

5 years

Building [Member] | Minimum [Member]

Summary of Significant Accounting Policies

Estimated useful lives

5 years

5 years

Building [Member] | Maximum [Member]

Summary of Significant Accounting Policies

Estimated useful lives

7 years

7 years

Furniture and other equipment [Member] | Minimum [Member]

Summary of Significant Accounting Policies

Estimated useful lives

5 years

5 years

Furniture and other equipment [Member] | Maximum [Member]

Summary of Significant Accounting Policies

Estimated useful lives

7 years

7 years

Construction Materials [Member]

Summary of Significant Accounting Policies

Inventories

$ 402,186

$ 402,186

$ 465,560

Accounts receivable [Member] | Customer three [Member]

Summary of Significant Accounting Policies

Number of customers | Customer

3

Concentration risk, percentage

80%

Accounts receivable [Member] | Customer four [Member]

Summary of Significant Accounting Policies

Number of customers | Customer

3

Concentration risk, percentage

87%

Revenue [Member] | Customer one [Member]

Summary of Significant Accounting Policies

Number of customers | Customer

1

1

1

Concentration risk, percentage

100%

97%

88%

Revenue [Member] | Customer two [Member]

Summary of Significant Accounting Policies

Number of customers | Customer

2

Concentration risk, percentage

93%

Cost of revenue [Member] | Vendors [Member]

Summary of Significant Accounting Policies

Number of vendors | Vendors

0

0

0

0

Concentration risk, percentage

10%

10%

10%

10%

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Summary of accounts receivable
Total gross receivables	$ 887,045	$ 1,426,202
Less: allowance for credit losses	(145,746)	(145,746)
Total net receivables	741,299	1,280,456
Construction services [Member]
Summary of accounts receivable
Total gross receivables	887,045	1,310,456
Other receivable [Member]
Summary of accounts receivable
Total gross receivables		$ 115,746

Contract Assets and Contract _3

Contract Assets and Contract Liabilities (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Costs and estimated earnings on uncompleted contracts
Costs incurred on uncompleted contracts	$ 17,242,167	$ 13,730,177
Provision for loss on uncompleted contracts
Estimated earnings to date on uncompleted contracts	103,251	(2,160,085)
Gross contract assets	17,345,418	11,570,092
Less: billings to date	(18,638,029)	(11,970,979)
Net contract assets/(liabilities) on uncompleted contracts	$ (1,292,611)	$ (400,887)

Contract Assets and Contract _4

Contract Assets and Contract Liabilities (Details 1) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Costs and estimated earnings amounts on uncompleted contracts included in balance sheets
Contract assets	$ 18,391	$ 36,384
Contract liabilities	(1,311,002)	(437,271)
Net contract assets (liabilities)	$ (1,292,611)	$ (400,887)

Property, plant and equipment_2

Property, plant and equipment (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, plant and equipment
Property, plant and equipment	$ 7,897,791	$ 6,327,629
Less: accumulated depreciation	(996,374)	(718,726)
Property, plant and equipment, net	6,901,417	5,608,903
Automobiles [Member]
Property, plant and equipment
Property, plant and equipment	4,638	4,638
Computer equipment and software [Member]
Property, plant and equipment
Property, plant and equipment	99,505	94,530
Furniture and other equipment [Member]
Property, plant and equipment
Property, plant and equipment	271,798	271,798
Leasehold Improvements [Member]
Property, plant and equipment
Property, plant and equipment	17,280	17,280
Equipment and machinery [Member]
Property, plant and equipment
Property, plant and equipment	943,464	943,464
Building held for leases [Member]
Property, plant and equipment
Property, plant and equipment	196,416	196,416
Laboratory and temporary units [Member]
Property, plant and equipment
Property, plant and equipment	1,364,748	1,364,748
Land [Member]
Property, plant and equipment
Property, plant and equipment	1,190,655	1,190,655
Building [Member]
Property, plant and equipment
Property, plant and equipment	969,113
Construction in progress [Member]
Property, plant and equipment
Property, plant and equipment	$ 2,840,174	$ 2,244,100

Property, plant and equipment_3

Property, plant and equipment (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, plant and equipment (Textual)
Depreciation expense	$ 92,984	$ 106,271	$ 277,648	$ 317,249

Notes Receivable (Details Textu

Notes Receivable (Details Textual) - USD ($)	1 Months Ended
	Apr. 30, 2020	Jan. 21, 2020	Dec. 31, 2022
Company Note [Member]
Notes Receivable (Textual)
Advances in note receivable	$ 250,000
Interest rate	5%
Loaned amount	$ 250,000
Principal amount			$ 100,000
Galvin Note [Member]
Notes Receivable (Textual)
Principal amount			$ 100,000
Notes Receivable [Member]
Notes Receivable (Textual)
Interest rate		5%
Maturity date	Jul. 31, 2023	Jul. 31, 2023
Notes Receivable [Member] | Company Note [Member]
Notes Receivable (Textual)
Advances in note receivable		$ 400,000
Loaned amount		400,000
Notes Receivable [Member] | Galvin Note [Member]
Notes Receivable (Textual)
Advances in note receivable		100,000
Loaned amount		$ 100,000

Notes Payable (Details Textual)

Notes Payable (Details Textual) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Feb. 07, 2023

Sep. 08, 2022

Aug. 31, 2022

Jul. 14, 2021

Jul. 14, 2021

Oct. 29, 2021

Aug. 31, 2019

Jun. 30, 2017

Sep. 30, 2023

Sep. 30, 2023

Sep. 30, 2022

Dec. 31, 2022

Debt Instrument [Line Items]

Principal amount

$ 2,000,000

$ 2,000,000

Interest rate

12%

12%

Net loan proceeds

$ 1,948,234

Capitalized in interest charges

$ 20,000

Prepayment penalty due, percentage

0.50%

Short-term note term

1 year

Value of renovation improvements

$ 750,000

Principal amount of promissory note

$ 750,000

Debt issuance costs, net

$ 4,134

Proceeds from short-term note payable

$ 500,000

Issuance of Successor common stock, shares

45,000

Amortization of Debt Issuance Costs

$ 685,308

$ 23,726

Conversion of short-term notes payable to common stock

700,000

Peak Warrant [Member]

Debt Instrument [Line Items]

Maturity date

Jun. 21, 2023

Fair value of warrants

$ 63,796

Private Placement [Member]

Debt Instrument [Line Items]

Interest rate

18%

Conversion of stock, shares converted

2,760,675

Debt Instrument, Convertible, Conversion Price, Decrease

$ 0.4

Debt instrument, redemption price, percentage

110%

Maximum ownership interest after redemption

4.99%

Period for delivery of notice

61 days

Adjusted maximum ownership interest

9.99%

Proceeds from issuance of long term debt

$ 1,000,000

Maximum number of days t o inform debenture holder

2 days

Percentage of proceeds from issuance of long term debt

50%

Maximum number of days to obtain shareholder approval

60 days

Percentage of common stock

19.99%

Private Placement [Member] | Peak Warrant [Member]

Debt Instrument [Line Items]

Debt instrument, convertible, conversion price

$ 2.25

Exercise period

5 years

Private Placement [Member] | Peak One Opportunity Fund Lp [Member] | Restricted Stock [Member]

Debt Instrument [Line Items]

Issuance of Successor common stock, shares

50,000

Private Placement [Member] | Peak One Opportunity Fund Lp [Member] | Warrants [Member]

Debt Instrument [Line Items]

Shares of common stock

500,000

Private Placement [Member] | Peak One Opportunity Fund Lp [Member] | Warrants [Member] | Peak Warrant [Member]

Debt Instrument [Line Items]

Shares of common stock

500,000

Notes Payable, Other Payables [Member]

Debt Instrument [Line Items]

Principal amount of promissory note

$ 5,000,000

Bear interest

8%

8%

Debt instrument, description

five and 50/100 percent (5.50%), currently equaling 13.5%; provided that in no event will the interest rate be less than a floor rate of 13.5%.

Debt issuance costs incurred

$ 406,825

$ 406,825

Prepaid interest

675,000

$ 675,000

Notes Payable, Other Payables [Member] | SGB Development Corp. [Member]

Debt Instrument [Line Items]

Principal amount

$ 148,300

Maturity date

Sep. 01, 2023

Prepayment penalty due, percentage

9.75%

Short-term note term

1 year

Convertible Debt [Member] | Peak One Opportunity Fund Lp [Member]

Debt Instrument [Line Items]

Conversion of short-term notes payable to common stock

$ 700,000

Conversion of short-term notes payable to common stock (in shares)

466,664

Convertible Debt [Member] | Private Placement [Member]

Debt Instrument [Line Items]

Principal amount

$ 1,100,000

Short-term note term

12 months

Bear interest

8%

Debt Instrument, Convertible, Conversion Price, Decrease

$ 0.4

Debt instrument, convertible, conversion price

$ 1.5

Convertible Debt [Member] | Private Placement [Member] | Peak One Opportunity Fund Lp [Member] | Restricted Stock [Member]

Debt Instrument [Line Items]

Proceeds from original issue discount

$ 1,000,000

Convertible Debt [Member] | Private Placement [Member] | Peak One Opportunity Fund Lp [Member] | Warrants [Member]

Debt Instrument [Line Items]

Bear interest

8%

Debentures [Member] | Private Placement [Member]

Debt Instrument [Line Items]

Debt issuance costs, net

26,667

$ 26,667

Debt issuance costs incurred

80,000

80,000

Amortization of Debt Issuance Costs

20,000

53,333

Accretion of debt discount

113,560

302,826

Net of debenture discount

151,413

151,413

Debentures [Member] | Private Placement [Member] | Restricted Stock [Member]

Debt Instrument [Line Items]

Equity, Fair Value Disclosure

76,000

76,000

Debentures [Member] | Private Placement [Member] | Peak Warrant [Member]

Debt Instrument [Line Items]

Warrants, Fair Value Disclosure

$ 278,239

$ 278,239

Securities Purchase Agreement [Member] | Private Placement [Member] | Peak One Opportunity Fund Lp [Member]

Debt Instrument [Line Items]

Debt issuance costs incurred

$ 15,000

Securities Purchase Agreement [Member] | Convertible Debt [Member] | Private Placement [Member] | Peak One Opportunity Fund Lp [Member]

Debt Instrument [Line Items]

Original issue discount rate

10%

Notes Payable (Details 1 - Text

Notes Payable (Details 1 - Textual)					3 Months Ended	9 Months Ended
	Sep. 26, 2023 USD ($)	Jun. 23, 2023 USD ($) a shares	Jun. 08, 2023 USD ($) a ft²	May 16, 2023 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Aug. 16, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jul. 14, 2021 USD ($)
Notes Payable
Unamortized debt issuance costs, net									$ 4,134
Principal amount										$ 2,000,000
Recognized amortization of debt issuance costs						$ 685,308	$ 23,726
Cash Advance Agreement [Member] | Obligations Upon Future Receivables [Member] | SG Building Blocks, Inc. [Member] | Cedar Advance LLC [Member]
Notes Payable
Cash advance debt due				$ 710,500
Debt Instrument, Collateral Amount				500,000
Debt Instrument, Periodic Payment				$ 25,375
Debt Instrument, Frequency of Periodic Payment				week
Debt issuance costs incurred				$ 25,000
Unamortized debt issuance costs, net					$ 14,286	14,286
Cash Advance Agreement, Two [Member] | Obligations Upon Future Receivables [Member] | SG Building Blocks, Inc. [Member] | Cedar Advance LLC [Member]
Notes Payable
Cash advance debt due	$ 1,171,500
Debt Instrument, Collateral Amount	825,000
Debt Instrument, Periodic Payment	$ 41,800
Debt Instrument, Frequency of Periodic Payment	week
Non-Recourse Factoring and Security Agreement [Member] | Secured Note [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member]
Notes Payable
Area of Land | a			19
Area of Real Estate Property | ft²			56,775
Principal amount			$ 1,750,000
Non-Recourse Factoring and Security Agreement [Member] | Secured Note [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member] | Maximum [Member]
Notes Payable
Debt Instrument, Collateral Amount			1,500,000
Security Agreement [Member] | Secured Note [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member]
Notes Payable
Debt issuance costs incurred			$ 60,120
Unamortized debt issuance costs, net					60,100	60,100
Debt instrument, Bear interest rate			23%
Debt Instrument, Maturity Date			Jun. 01, 2025
Percentage of face amount of debt for origination fee payment			3%
Debt Instrument, Debt Default, Description of Violation or Event of Default			occurrence of an Event of Default (as defined in the Secured Promissory Note), the default interest rate will be 28% per annum, or the maximum legal amount provided by law, whichever is greater.
Debt Instrument, Debt Default, Interest Rate, Stated Percentage of Violation or Event of Default			28%
Recognized amortization of debt issuance costs					10,020
Non-Recourse Factoring Agreement [Member] | Obligations Upon Account Receivables [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member]
Notes Payable
Percentage of face amount of accounts receivable			80%
Percentage of face amount of debt collateral for periodic payments for specified period, 1			1.95%
Period for face amount of debt collateral for periodic payments with specified percentage, 1			25 days
Percentage of face amount of debt collateral for periodic payments for specified period, 2			1.25%
Period for face amount of debt collateral for periodic payments with specified percentage, 2			15 days
Percentage of face amount of debt collateral for periodic payments for specified period, 3			1.50%
Period for face amount of debt collateral for periodic payments with specified percentage, 3			15 days
Exceeding period of invoices from advance date			60 days
Percentage of face amount of debt collateral overadvance for periodic payments for specified period, 1			3.90%
Period for face amount of debt collateral Overadvance for periodic payments with specified percentage, 1			25 days
Percentage of face amount of debt collateral Overadvance for periodic payments for specified period, 2			2.50%
Period for face amount of debt collateral Overadvance for periodic payments with specified percentage, 2			15 days
Debt instrument, collateral fee amount			$ 50
Percentage of face amount of collateral debt for transactional administrative fee payment			0.25%
Period of agreement initial term			36 months
Period of agreement renewal term			36 months
Period of agreement renewal term, event of no notice provided for termination			36 months
Threshold percentage of face amount of collateral debt per calendar quarter			50%
Period between date of proceeds and payment of minimum collateral amount			31 days
Non-Recourse Factoring Agreement [Member] | Obligations Upon Account Receivables [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member] | Minimum [Member]
Notes Payable
Period of agreement termination before end of initial term			90 days
Period of agreement termination before end of renewal term			90 days
Non-Recourse Factoring Agreement [Member] | Obligations Upon Account Receivables [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member] | Maximum [Member]
Notes Payable
Period of agreement termination before end of initial term			60 days
Period of agreement termination before end of renewal term			60 days
Non-Recourse Factoring Agreement [Member] | Obligations Upon Account Receivables [Member] | SG Echo, LLC [Member] | ATCO Structures & Logistics (USA) Inc. [Member]
Notes Payable
Debt instrument, minimum collateral amount kept with third-party per month			$ 250,000
BCV Loan Agreement [Member] | Loans Payable [Member] | SGB Development Corp. [Member] | BCV S&G DevCorp [Member]
Notes Payable
Debt issuance costs incurred					35,000	35,000
Unamortized debt issuance costs, net					233,412	$ 233,412
Area of Land | a		29.66
Principal amount		$ 1,250,000
Debt instrument, Bear interest rate		14%
Debt Instrument, Maturity Date		Dec. 01, 2024
Recognized amortization of debt issuance costs					$ 410,118
Maximum borrowing capacity, amount		$ 2,000,000
Debt instrument, period from issuance date which repayment can be made		12 months
Number of shares pledged | shares		1,999,999
Percentage of shares pledged		19.99%
Loan processing fee		$ 70,000
Loan management fee payable per annum		27,500
Broker fees		$ 37,500
Debt Instrument, Repurchased Face Amount								$ 500,000

Leases (Details)

Leases (Details)	Sep. 30, 2023 USD ($)
Operating Leases
Right-of-use assets, net	$ 628,181
Current liabilities	227,753
Non-current liabilities	397,067
Total operating lease liabilities	624,820
Finance Leases
Right-of-use assets	1,575,478
Current liabilities	773,385
Non-current liabilities	336,960
Total finance lease liabilities	$ 1,110,345
Weighted Average Remaining Lease Term
Operating leases	2 years
Finance leases	1 year 3 months 3 days
Weighted Average Discount Rate
Operating leases	3%
Finance leases	3%

Leases (Details 1)

Leases (Details 1)	Sep. 30, 2023 USD ($)
Leases [Abstract]
2023 (remaining)	$ 481,934
2024	1,125,869
2025	376,645
Total lease payments	1,984,448
Less: Imputed interest	59,362
Present value of lease liabilities	1,925,086
Operating
2023 (remaining)	81,000
2024	324,000
2025	243,000
Total lease payments	648,000
Less: Imputed interest	24,910
Present value of lease liabilities	623,090
Financing
2023 (remaining)	400,934
2024	801,869
2025	133,645
Total lease payments	1,336,448
Less: Imputed interest	34,452
Present value of lease liabilities	$ 1,301,996

Leases (Details Textual)

Leases (Details Textual)	Sep. 30, 2023
Minimum [Member]
Lessee, Lease, Description [Line Items]
CAT lease term	1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
CAT lease term	10 years

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details) - shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Restricted Stock Units [Member]
Net Income (Loss) Per Share (Textual)
Warrants to purchase shares of common stock		757,450
Stock options [Member]
Net Income (Loss) Per Share (Textual)
Warrants to purchase shares of common stock	36,436	36,436
Warrants [Member]
Net Income (Loss) Per Share (Textual)
Warrants to purchase shares of common stock	2,525,020	2,025,520

Construction Backlog (Details)

Construction Backlog (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Construction Backlog [Abstract]
Balance - beginning of period	$ 6,810,762	$ 3,217,909
New contracts and change orders during the period	11,756,360	13,803,733
Adjustments and cancellations, net		1,086,301
Subtotal	18,567,122	18,107,943
Less: contract revenue earned during the period	(14,566,351)	(11,297,181)
Balance - end of period	$ 4,000,771	$ 6,810,762

Construction Backlog (Details 1

Construction Backlog (Details 1)	Sep. 30, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total Backlog	$ 4,000,771
Within 1 year [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total Backlog	4,000,771
1 to 2 years [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total Backlog

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)				1 Months Ended	9 Months Ended
	Feb. 07, 2023	Oct. 25, 2021	Apr. 19, 2019	Aug. 31, 2019	Sep. 30, 2023	Sep. 30, 2022
Stockholders' Equity (Textual)
Gross proceeds		$ 11,550,000
Issuance of Successor common stock, shares				45,000
Common stock, per share				$ 17
Issuance of common stock for services					$ 47,500
Offering expenses		$ 10,500,000
Pre-Funded Warrant Shares [Member]
Stockholders' Equity (Textual)
Issued warrants		2,189,384
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.001
Series A Warrants [Member]
Stockholders' Equity (Textual)
Issued warrants		1,898,630
Common Stock Warrants [Member]
Stockholders' Equity (Textual)
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 4.8
Exercise period		5 years
Purchase Agreement [Member]
Stockholders' Equity (Textual)
Issuance of Successor common stock, shares			42,388
Common stock, per share			$ 22
Issuance costs of offering			$ 379,816
Warrants to purchase of common stock			4,239
Equity purchase agreement [Member]
Stockholders' Equity (Textual)
Issuance of Successor common stock, shares	75,000
Issuance of common stock for services					$ 484,825
Issuance of common stock for services, Shares					337,512
Maximum commitment amount under equity purchase agreement	$ 10,000,000
Percentage of average daily trading value	200%
Maximum number of days for filing of registration statement	60 days
Period of after which obligation to buy common stock begins under equity purchase agreement	36 months
Percentage of equity market price	97%
Issuance of restricted common stock, Shares					3,014,617	43,333
Equity purchase agreement [Member] | Maximum [Member]
Stockholders' Equity (Textual)
Amount of put notice under equity purchase agreement	$ 750,000
Equity purchase agreement [Member] | Minimum [Member]
Stockholders' Equity (Textual)
Amount of put notice under equity purchase agreement	$ 25,000
IPO [Member]
Stockholders' Equity (Textual)
Issuance of Successor common stock, shares				2,250
Common Stock Issued Under Underwriting Agreement [Member]
Stockholders' Equity (Textual)
Issuance costs of offering				$ 181,695
Private Placement [Member]
Stockholders' Equity (Textual)
Percentage of gross proceeds from placement cash free		7%
Percentage of non-accountable expense allowance of gross proceeds from placement		0.50%
Reimbursed placement agent’s expenses		$ 50,000
Common Stock [Member]
Stockholders' Equity (Textual)
Issuance of Successor common stock, shares		975,000

Segments and Disaggregated Re_3

Segments and Disaggregated Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Segments and Disaggregated Revenue
Revenue	$ 3,965,361	$ 4,130,257	$ 14,566,351	$ 20,289,826
Cost of revenue	4,501,393	4,295,431	15,138,225	17,196,605
Operating expenses	2,439,088	2,337,012	11,274,173	6,504,371
Operating loss	(2,975,120)	(2,502,186)	(11,846,047)	(3,411,150)
Other income (expense)	(633,014)	(45,965)	(837,051)	347,131
Loss before income taxes	(3,608,134)	(2,548,151)	(12,683,098)	(3,064,019)
Net income attributable to non-controlling interest		94,568		(1,522,101)
Net loss attributable to common stockholders of Safe & Green Holdings Corp.	(3,608,134)	(2,453,583)	(12,683,098)	(4,586,120)
Total assets	25,334,074		25,334,074		$ 26,555,680
Operating Segments [Member]
Segments and Disaggregated Revenue
Revenue	3,965,361	4,130,257	14,566,351	20,289,826
Cost of revenue	4,501,393	4,295,431	15,138,225	17,196,605
Operating expenses	2,439,088	2,237,012	11,274,173	6,504,371
Operating loss	(2,975,120)	(2,402,186)	(11,846,047)	(3,411,150)
Other income (expense)	(633,014)	(45,965)	(837,051)	347,131
Loss before income taxes	(3,608,134)	(2,448,151)	(12,683,098)	(3,064,019)
Net income attributable to non-controlling interest		(94,568)		1,522,101
Net loss attributable to common stockholders of Safe & Green Holdings Corp.	(3,608,134)	(2,353,583)	(12,683,098)	(4,586,120)
Total assets	25,334,074	28,956,916	25,334,074	28,956,916
Depreciation and amortization	607,560	157,868	1,747,072	469,286
Capital expenditures	530,057	244,201	530,055	1,996,200
Operating Segments [Member] | Construction [Member]
Segments and Disaggregated Revenue
Revenue	3,965,361	2,692,519	14,566,351	8,648,873
Cost of revenue	4,501,393	2,693,451	15,138,225	8,689,924
Operating expenses	(108,603)	192,266	68,384	399,911
Operating loss	(427,429)	(193,198)	(640,258)	(440,962)
Other income (expense)	(308,988)	(3,563)	(56,796)	487,339
Loss before income taxes	(736,417)	(196,761)	(697,054)	46,377
Net income attributable to non-controlling interest
Net loss attributable to common stockholders of Safe & Green Holdings Corp.	(736,417)	(196,761)	(697,054)	46,377
Total assets	7,111,643	11,442,445	7,111,643	11,442,445
Depreciation and amortization	53,147	142,301	146,917	429,056
Capital expenditures		244,201		1,094,222
Operating Segments [Member] | Medical [Member]
Segments and Disaggregated Revenue
Revenue		1,437,738		11,640,953
Cost of revenue		1,601,980		8,506,681
Operating expenses	138,240	25,271	139,135	52,336
Operating loss	(138,240)	(189,513)	(139,135)	3,081,936
Other income (expense)
Loss before income taxes	(138,240)	(189,513)	(139,135)	3,081,936
Net income attributable to non-controlling interest		(94,568)		1,522,101
Net loss attributable to common stockholders of Safe & Green Holdings Corp.	(138,240)	(94,945)	(139,135)	1,559,835
Total assets	4,581	2,191,019	4,581	2,191,019
Depreciation and amortization		13,410		40,230
Capital expenditures
Operating Segments [Member] | Development [Member]
Segments and Disaggregated Revenue
Revenue
Cost of revenue
Operating expenses	583,987	436,798	1,801,364	1,313,196
Operating loss	(583,987)	(436,798)	(1,801,364)	(1,313,196)
Other income (expense)	(339,556)	(52,157)	(814,601)	(173,726)
Loss before income taxes	(923,543)	(488,955)	(2,615,965)	(1,486,922)
Net income attributable to non-controlling interest
Net loss attributable to common stockholders of Safe & Green Holdings Corp.	(923,543)	(488,955)	(2,615,965)	(1,486,922)
Total assets	11,652,465	8,947,444	11,652,465	8,947,444
Depreciation and amortization	121,706	2,157	208,412
Capital expenditures	3,805			893,785
Operating Segments [Member] | Corporate and support [Member]
Segments and Disaggregated Revenue
Revenue
Cost of revenue
Operating expenses	1,825,464	1,582,677	9,265,290	4,738,928
Operating loss	(1,825,464)	(1,582,677)	(9,265,290)	(4,738,928)
Other income (expense)	15,530	9,755	34,346	33,518
Loss before income taxes	(1,809,934)	(1,572,922)	(9,230,944)	(4,705,410)
Net income attributable to non-controlling interest
Net loss attributable to common stockholders of Safe & Green Holdings Corp.	(1,809,934)	(1,572,922)	(9,230,944)	(4,705,410)
Total assets	6,565,385	6,376,008	6,565,385	6,376,008
Depreciation and amortization	432,707		1,391,743
Capital expenditures	$ 526,252		$ 530,055	8,193
Intersegment Eliminations [Member]
Segments and Disaggregated Revenue
Revenue
Intersegment Eliminations [Member] | Construction [Member]
Segments and Disaggregated Revenue
Revenue
Intersegment Eliminations [Member] | Medical [Member]
Segments and Disaggregated Revenue
Revenue
Intersegment Eliminations [Member] | Development [Member]
Segments and Disaggregated Revenue
Revenue
Intersegment Eliminations [Member] | Corporate and support [Member]
Segments and Disaggregated Revenue
Revenue

Warrants (Details Textual)

Warrants (Details Textual) - USD ($)	1 Months Ended
	Feb. 28, 2023	Oct. 31, 2021	May 31, 2020	Aug. 31, 2019	Apr. 30, 2019	Jun. 30, 2017	Sep. 30, 2023	Dec. 31, 2022
Warrants
Common stock exercise price							$ 0.6
Warrants outstanding							73,700	73,700
October 29, 2019 and expire October 29, 2024 [Member]
Warrants
Aggregate purchase warrants					42,388
Common stock exercise price					$ 27.5
Maturity date					Oct. 29, 2024
October 29, 2019 and expire April 24, 2024 [Member]
Warrants
Aggregate purchase warrants					4,239
Common stock exercise price					$ 27.5
Maturity date					Apr. 24, 2024
February 1, 2020 and expire August 29, 2024 [Member]
Warrants
Aggregate purchase warrants				2,250
Common stock exercise price				$ 21.25
Maturity date				Aug. 29, 2024
June 21, 2018 and expire June 21, 2023 [Member]
Warrants
Aggregate purchase warrants						4,313
Common stock exercise price						$ 125
Fair value of warrants						$ 63,796
Maturity date						Jun. 21, 2023
Peak Warrant [Member]
Warrants
Debt Instrument, Convertible, Conversion Price, Decrease	$ 0.4
Fair value of warrants	$ 278,239
Shares of common stock	500,000
Warrants, Term	5 years
Debt Instrument, Convertible, Conversion Price	$ 2.25
November 6, 2021 and expire May 5, 2025 [Member]
Warrants
Aggregate purchase warrants			300,000
Common stock exercise price			$ 3.14
Maturity date			May 05, 2025
October 26,2021 and expire Five Years [Member]
Warrants
Aggregate purchase warrants		1,898,630
Common stock exercise price		$ 4.8
Warrants, Term		5 years

Share-based Compensation (Detai

Share-based Compensation (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Stock-Based Compensation Expense
Total		$ 594,694	$ 3,210,631	$ 1,874,857
Stock options [Member]
Stock-Based Compensation Expense
Total
Share-based Payment Arrangement [Member]
Stock-Based Compensation Expense
Total		594,694	3,210,631	1,874,857
Share-based Payment Arrangement [Member] | Stock options [Member]
Stock-Based Compensation Expense
Total
Share-based Payment Arrangement [Member] | Restricted Stock Units [Member]
Stock-Based Compensation Expense
Total		594,694	3,210,631	1,874,857
Share-based Payment Arrangement [Member] | Payroll and related expenses [Member]
Stock-Based Compensation Expense
Total		$ 594,694	$ 3,210,631	$ 1,874,857

Share-based Compensation (Det_2

Share-based Compensation (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Shares Outstanding, Beginning balance	36,436
Shares, Granted
Shares, Exercised
Shares, Cancelled
Shares Outstanding, Ending balance	36,436	36,436
Shares, Exercisable	36,436	36,436
Weighted Average Fair Value Per Share, Outstanding, Beginning balance	$ 24.8
Weighted Average Fair Value Per Share, Granted
Weighted Average Fair Value Per Share, Exercised
Weighted Average Fair Value Per Share, Cancelled
Weighted Average Fair Value Per Share, Outstanding, Ending balance	24.8	$ 24.8
Weighted Average Fair Value Per Share, Exercisable	24.8	24.8
Weighted Average Exercise Price Per Share, Outstanding, Beginning balance	78.71
Weighted Average Exercise Price Per Share, Granted
Weighted Average Exercise Price Per Share, Exercised
Weighted Average Exercise Price Per Share, Cancelled
Weighted Average Exercise Price Per Share, Outstanding, Ending balance	78.71	78.71
Weighted Average Exercise Price Per Share, Exercisable	$ 78.71	$ 78.71
Weighted Average Remaining Terms (in years), Outstanding, Beginning balance	3 years 10 months 2 days	4 years 4 months 2 days
Weighted Average Remaining Terms (in years), Outstanding, Ending balance	3 years 10 months 2 days
Weighted Average Remaining Terms (in years), Exercisable		4 years 4 months 2 days
Aggregate Intrinsic Value, Outstanding, Beginning balance
Aggregate Intrinsic Value, Outstanding, Ending balance
Aggregate Intrinsic Value, Exercisable

Share-based Compensation (Det_3

Share-based Compensation (Details 2)	9 Months Ended
	Sep. 30, 2023 shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of Shares, Non-vested beginning	1,190,935
Number of Shares, Granted	585,000
Number of Shares, Vested	(1,775,935)
Number of Shares, Forfeited/Expired
Number of Shares, Non-vested ending

Share-based Compensation (Det_4

Share-based Compensation (Details Textual)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

May 01, 2023 shares

Apr. 04, 2023 Director $ / shares shares

Nov. 18, 2022 Director $ / shares shares

Aug. 27, 2020 shares

Aug. 31, 2019 shares

Oct. 26, 2016 shares

Sep. 30, 2023 USD ($) $ / shares shares

Sep. 30, 2022 USD ($)

Sep. 30, 2023 USD ($) Employee $ / shares shares

Sep. 30, 2022 USD ($)

Dec. 31, 2022 USD ($) Employee $ / shares shares

Oct. 05, 2023 shares

Share-based Compensation

Stock-based compensation | $

$ 3,210,631

$ 1,874,857

Restricted stock or options issued, shares

200,000

Recognized stock-based compensation expense | $

$ 0

$ 0

0

0

Issuance of Successor common stock, shares

45,000

Unrecognized compensation costs | $

$ 0

$ 0

Average share price | $ / shares

$ 0.6

$ 0.6

Shares, Granted

Award granted (in shares)

585,000

Award outstanding, unvested (in shares)

1,190,935

Restricted Stock [Member]

Share-based Compensation

Stock-based compensation | $

$ 0

$ 594,694

$ 3,210,631

$ 1,874,857

Restricted Stock Units (RSUs) [Member]

Share-based Compensation

Vesting Period

18 months

Award granted (in shares)

60,000

Fair value of restricted units | $

$ 1,843,000

Award outstanding, unvested (in shares)

0

0

Employees [Member] | Restricted Stock Units (RSUs) [Member]

Share-based Compensation

Number of employees | Employee

6

7

Non-employee director [Member] | Restricted Stock Units (RSUs) [Member]

Share-based Compensation

Vesting Period

2 years

Number of Directors | Director

5

Award granted (in shares)

268,166

Fair value of award (in dollars per share) | $ / shares

$ 1.01

Paul Galvin and Seven Employees [Member] | Restricted Stock Units (RSUs) [Member]

Share-based Compensation

Shares, Granted

1,045,000

Vesting Period

2 years

Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit | $ / shares

$ 1.3

Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit | $ / shares

$ 2.24

Four Non-Employee Directors [Member] | Restricted Stock Units (RSUs) [Member]

Share-based Compensation

Shares, Granted

80,000

Exercise price | $ / shares

$ 1.3

Vesting Period

2 years

Number of employees | Director

4

Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member]

Share-based Compensation

Shares, Granted

316,834

Vesting Period

2 years

Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member] | Minimum [Member]

Share-based Compensation

Fair value of award (in dollars per share) | $ / shares

$ 0.85

Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member] | Maximum [Member]

Share-based Compensation

Fair value of award (in dollars per share) | $ / shares

$ 1.01

2016 Plan [Member]

Share-based Compensation

Restricted stock or options issued, shares

25,000

Stock-Based Option [Member]

Share-based Compensation

Stock-based compensation | $

$ 0

Incentive Plan [Member]

Share-based Compensation

Common stock available for issuance, shares

0

0

Incentive Plan [Member] | Common Stock [Member]

Share-based Compensation

Number of shares of the company’s common stock authorized for issuance

5,000,000

5,000,000

Incentive Plan [Member] | Subsequent Event [Member] | Common Stock [Member]

Share-based Compensation

Number of shares of the company’s common stock authorized for issuance

8,625,000

Commitments and Contingencies (

Commitments and Contingencies (Details Textual)

1 Months Ended

9 Months Ended

Sep. 26, 2023

May 01, 2023 USD ($) shares

Mar. 15, 2023

Apr. 14, 2021

Apr. 13, 2020 Number

Feb. 11, 2020 USD ($)

Jun. 21, 2019 USD ($)

Jan. 01, 2019 USD ($)

Sep. 12, 2018 USD ($)

Apr. 30, 2020

Sep. 30, 2023 shares

Sep. 19, 2023 USD ($)

Jul. 31, 2023 USD ($)

Jul. 05, 2022 USD ($)

Jul. 26, 2021 USD ($)

Other Commitments [Line Items]

Award granted (in shares) | shares

585,000

Damages value

$ 2,861,401.66

$ 761,401.66

Recovery of damages

$ 67,125.83

Unpaid wages

$ 30,429

Employment Agreement [Member]

Other Commitments [Line Items]

Description of commitments

provide for an annual base salary of $400,000 provide for a performance bonus structure for a bonus of up to 50% of base salary upon the Company’s achievement of $2,000,000 EBITDA and additional performance bonus payments for the achievement of EBITDA in excess of $2,000,000 based on a percentage of the incremental increase in EBITDA (ranging from 10% of the incremental increase in EBITDA if the Company achieves over $2,000,000 and up to $7,000,000 in EBITDA, 8% of the incremental increase in EBITDA if the Company achieves over $7,000,000 and up to $12,000,000 in EBITDA and 3% of the incremental increase in EBITDA over $12,000,000), provide for a profits-based additional bonus of up to $250,000 in certain limited circumstances, and provide for one (1) year severance, plus a pro-rated amount of any unpaid bonus earned by him during the year as verified by the Company’s principal financial officer, if Mr. Galvin is terminated without cause. At the Company’s option, up to fifty (50%) percent of the EBITDA performance bonuses may be paid in restricted stock units if then available for grant under the Company’s Incentive Plan.

Restricted Stock Units (RSUs) [Member]

Other Commitments [Line Items]

Award granted (in shares) | shares

60,000

Vesting period

18 months

Shaw Stockholders | Legal Proceedings | Settlement Agreement

Other Commitments [Line Items]

Loss Contingency, Number of Defendants

2

Expiration Period of irrevocable proxy from the third parties giving the Company the right to vote the shares of common stock held by them

3 months

Loss Contingency, Estimated Recovery from Third Party

10,000

Renewable Expiration Period of irrevocable proxy from the third parties giving the Company the right to vote the shares of common stock held by them

45 days

Teton Buildings, LLC [Member]

Other Commitments [Line Items]

Damages value

$ 2,100,000

Osang Healthcare Company Ltd [Member]

Other Commitments [Line Items]

Description of commitments

The Company has asserted that Osang materially breached a certain Managed Supply Agreement (“MSA”) entered into between the parties on October 12, 2020, pursuant to which the Company received on consignment two million (2,000,000) units of Osang’s “Genefinder Plus RealAmp Covid-19 PCR Test” (the “Covid-19 Test”) for domestic and international distribution. The Company has also asserted that Osang breached the covenant of good faith and fair dealing, fraudulently induced it to enter into the MSA, and violated §349 of the New York General Business Law’s prohibition of deceptive business practices.

HOLA Defendants

Other Commitments [Line Items]

Loss Contingency, New Claims Filed, Number | Number

7

Patricia Kaelin

Other Commitments [Line Items]

Annual base salary

$ 250,000

Percentage of base salary

20%

Patricia Kaelin | Employment Agreement [Member]

Other Commitments [Line Items]

Annual base salary

$ 300,000

Mr. Galvin [Member] | Employment Agreement [Member]

Other Commitments [Line Items]

Payment of base annual salary

$ 750,000

$ 500,000

Subsequent Event (Details)

Subsequent Event (Details) - USD ($)		9 Months Ended
	Oct. 20, 2023	Sep. 30, 2023	Oct. 16, 2023	Oct. 05, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Common Stock, par value		$ 0.01			$ 0.01
Common stock, shares authorized		25,000,000			25,000,000
William Rogers
Subsequent Event [Line Items]
Employment agreement term		1 year
Employment agreement expiration date		Sep. 26, 2023
Employment renewal term		2 months
Incentive Plan [Member] | Common Stock
Subsequent Event [Line Items]
Number of shares of the company’s common stock authorized for issuance		5,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Common Stock, par value			$ 0.01
Common stock, shares authorized			75,000,000
Subsequent Event [Member] | William Rogers
Subsequent Event [Line Items]
Settlement payment for lost vacation, life insurance and related costs	$ 75,000
Subsequent Event [Member] | SGB Development Corp. [Member] | William Rogers
Subsequent Event [Line Items]
Consulting fee per month	$ 15,000
Production time per month	60 hours
Consulting fee per hour	$ 250
Subsequent Event [Member] | Incentive Plan [Member] | Common Stock
Subsequent Event [Line Items]
Number of shares of the company’s common stock authorized for issuance				8,625,000