Safe & Green (SGBX) 10-K/A 10 May 24 2023 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	May 02, 2024	Jun. 30, 2023
Cover [Abstract]
Entity Registrant Name	SAFE & GREEN HOLDINGS CORP.
Entity Central Index Key	0001023994
Trading Symbol	SGBX
Amendment Flag	true
Current Fiscal Year End Date	--12-31
Document Type	10-K/A
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
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,
Entity Address, Address Line Three	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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Public Float			$ 13,886,538
Entity Common Stock, Shares Outstanding		1,218,081
Auditor Name	Whitley Penn LLP
Auditor Firm ID	726
Auditor Location	Dallas, Texas
Amendment Description	Safe & Green Holdings Corp. (the “Company”) is filing this Amendment No. 1 on Form 10-K/A (the “Amended 10-K”) to amend the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the “Annual Report”), originally filed with the Securities and Exchange Commission (the “SEC”) on May 7, 2024, to include Exhibit 32.2, which was inadvertently omitted from the Annual Report. This Amended 10-K amends the Exhibit Index required by Part IV, Item 15 of the Annual Report in order to, as required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended, file new certifications of the Company’s principal executive officer and principal financial officer as Exhibits 31.3 and 31.4 and Exhibits 32.3 and 32.4, which are included under Item 15(a)(3) of Part IV of this Amended 10-K.   Except as described above, no other changes are being made to the Annual Report. This Amended 10-K speaks as of the date of the Annual Report and does not reflect other events that may have occurred after the date of the Annual Report or modify or update any disclosures that may have been affected by subsequent events.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 17,448	$ 582,776
Accounts receivable, net	182,753	1,280,456
Contract assets	10,745	36,384
Held for sale assets	4,400,361	4,396,826
Inventories	156,512	465,560
Prepaid expenses and other current assets	572,779	744,211
Total current assets	5,340,598	7,506,213
Property, plant and equipment, net	5,582,401	5,608,903
Project development costs and other non-current assets	604,327	483,546
Goodwill		1,309,330
Right-of-use asset, net	1,987,137	4,421,002
Long-term notes receivable		857,534
Intangible assets, net	23,616	1,997,833
Deferred contract costs, net	30,589	71,374
Investment in non-marketable securities		700,000
Investment in and advances to equity affiliates	3,642,607	3,599,945
Total Assets	17,211,275	26,555,680
Current liabilities:
Accounts payable and accrued expenses	9,854,263	4,009,522
Contract liabilities	1,366,998	437,271
Lease liability, current maturities	856,088	1,225,394
Assumed liability		5,795
Short term note payable, net	8,472,080	2,648,300
Total current liabilities	20,549,429	8,326,282
Long-term note payable	2,447,415	750,000
Lease liability, net of current maturities	549,290	3,039,836
Total liabilities	23,546,134	12,116,118
Stockholders’ equity (deficit):
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; 881,387 issued and 814,969 outstanding as of December 31, 2023 and 630,699 issued and 607,584 outstanding as of December 31, 2022.	8,814	6,307
Additional paid-in capital	68,555,050	56,293,810
Treasury stock, at cost – 67,418 shares as of December 31, 2023 and 23,115 shares as of December 31, 2022	(92,396)	(49,680)
Accumulated deficit	(75,930,805)	(41,428,268)
Total Safe & Green Holdings Corp. stockholders’ equity	(7,459,337)	14,822,169
Non-controlling interests	1,124,478	(382,607)
Total Stockholders' equity	(6,334,859)	14,439,562
Total Liabilities and Stockholders’ Equity	$ 17,211,275	$ 26,555,680

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Consolidated Balance Sheets
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	881,387	630,699
Common stock, shares outstanding	814,969	607,584
Treasury stock, shares	3,371	1,155

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue:
Revenue	$ 16,523,080	$ 24,393,946
Cost of revenue:
Cost of revenue	19,079,436	21,139,794
Gross profit (loss)	(2,556,356)	3,254,152
Operating expenses:
Payroll and related expenses	7,178,232	5,538,352
General and administrative expenses	8,348,103	4,464,836
Impairment loss	5,976,445
Marketing and business development expense	713,520	480,934
Total	22,216,300	10,484,122
Operating loss	(24,772,656)	(7,229,970)
Other income (expense):
Interest expense	(2,608,683)	(336,239)
Interest income	119	73,821
Other income (expense)	623,314	428,411
Loss on asset disposal		(25,265)
Total	(1,985,250)	140,728
Loss before income taxes	(26,757,906)	(7,089,242)
Income tax expense
Net loss	(26,757,906)	(7,089,242)
Add (less): net profit (loss) attributable to noncontrolling interests	(475,373)	1,229,806
Net loss attributable to common stockholders of Safe & Green Holdings Corp.	$ (26,282,533)	$ (8,319,048)
Net loss per share attributable to Safe & Green Holdings Corp. - basic and diluted:
Basic	$ (34.03)	$ (12.48)
Diluted	$ (34.03)	$ (12.48)
Weighted average shares outstanding:
Basic	772,261	666,605
Diluted	772,261	666,605
Construction services
Revenue:
Revenue	$ 16,523,080	$ 12,663,896
Cost of revenue:
Cost of revenue	19,079,436	12,729,895
Engineering services
Revenue:
Revenue		88,323
Cost of revenue:
Cost of revenue		58,894
Medical revenue
Revenue:
Revenue		11,641,727
Cost of revenue:
Cost of revenue		$ 8,351,005

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Total	0.01 Par Value Common Stock	Preferred Stock	Additional Paid-in Capital	Treasury Stock	Accumulated Deficit	Safe & Green Stockholders' Equity	Noncontrolling interests
Beginning balance at Dec. 31, 2021	$ 21,715,789	$ 5,993		$ 53,455,281		$ (33,109,220)	$ 20,352,054	$ 1,363,735
Beginning Balance, Shares at Dec. 31, 2021		599,344
Stock-based compensation	2,838,843	$ 10		2,838,833			2,838,843
Stock-based compensation, Shares		1,000
Issuance of restricted stock units for prior vested shares		$ 304		(304)
Issuance of restricted stock units for prior vested shares, Shares		30,355
Noncontrolling interest distribution	(2,976,148)							(2,976,148)
Treasury stock	(49,680)				(49,680)		(49,680)
Net loss	(7,089,242)					(8,319,048)	(8,319,048)	1,229,806
Ending balance at Dec. 31, 2022	14,439,562	$ 6,307		56,293,810	(49,680)	(41,428,268)	14,822,169	(382,607)
Ending Balance, Shares at Dec. 31, 2022		630,699
Stock-based compensation - RSU vesting	3,210,631			3,210,631			3,210,631
Issuance of restricted common stock for services	437,325	$ 144		437,181			437,325
Issuance of restricted common stock for services, Shares		14,376
Issuance of restricted stock units for prior vested shares		$ 1,510		(1,510)
Issuance of restricted stock units for prior vested shares, Shares		151,017
Common stock issued for services	216,250	$ 93		216,157			216,250
Common stock issued for services, Shares		9,250
Issuance of warrants and restricted common stock for debt issuances	354,239	$ 25		354,214			354,239
Issuance of warrants and restricted common stock for debt issuances, Shares		2,500
Issuance of common stock under EP agreement	394,735	$ 329		394,406			394,735
Issuance of common stock under EP agreement, Shares		32,895
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
SG DevCorp. Issuance of stock	684,438							684,438
Cashless warrant exercise		$ 137		(137)
Cashless warrant exercise, Shares		13,704
Conversion of accrued interest	45,000	$ 15		44,985			45,000
Conversion of accrued interest, Shares		1,500
Conversion of short -terms notes payable	730,000	$ 254		729,746			730,000
Net loss	(26,757,906)					(26,282,533)	(26,282,533)	(475,373)
Ending balance at Dec. 31, 2023	$ (6,334,859)	$ 8,814		$ 68,555,050	$ (92,396)	$ (75,930,805)	$ (7,459,337)	$ 1,124,478
Ending Balance, Shares at Dec. 31, 2023		881,387
Conversion of short -terms notes payable, Shares		25,446

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (26,757,906)	$ (7,089,242)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	370,525	410,314
Direct write off of investments in marketable securities and long-term notes receivable	1,557,534
Amortization of intangible assets	187,640	164,092
Impairment loss	4,418,911
Amortization of deferred license costs	40,785	40,785
Amortization of debt Issuance Costs	990,043	23,726
Amortization of right-of-use asset	2,433,865	691,227
Direct write-off of accounts receivable		1,073,531
Bad debt expense and recoveries	491,388	10,526
Interest income on notes receivable		(37,397)
SGB DevCorp stock issuances	195,000
Common stock issued for services	653,575
Stock-based compensation	3,210,631	2,798,844
Loss on asset disposal		25,265
Changes in operating assets and liabilities:
Accounts receivable	606,315	553,132
Contract assets	25,639	5,532
Inventories	309,048	808,265
Prepaid expenses and other current assets	171,432	(87,932)
Intangible asset		1,139
Accounts payable and accrued expenses	5,889,741	(3,519,329)
Contract liabilities	929,727	(1,000,308)
Due to affiliates		(264,450)
Other current liability	(5,795)	176,340
Lease liability	(2,859,852)	(414,674)
Net cash used in operating activities	(7,141,754)	(5,630,614)
Cash flows used in investing activities:
Purchase of property, plant and equipment	(607,404)	(2,760,032)
Purchase of intangible asset	(93,970)	(67,832)
Proceeds from sale of equipment		760
Payment for Promissory Note		(100,000)
Project development costs	(120,781)	(426,194)
Investment in non-marketable securities		(500,000)
Investment in and advances to equity affiliates	(42,662)
Net cash used in investing activities	(864,817)	(3,853,298)
Cash flows provided by financing activities:
Proceeds from short-term note payable	10,129,078	500,000
Payment of short-term notes payable	(3,704,129)
Proceeds from long-term note payable	710,692
Issuance of common stock	394,735
Payments on financing lease		(431,865)
Distribution paid to noncontrolling interest	(46,417)	(2,976,148)
Repurchase of common stock	(42,716)	(49,680)
Net cash (used in) provided by financing activities	7,441,243	(2,957,693)
Net (decrease) increase in cash and cash equivalents	(565,328)	(12,441,605)
Cash and cash equivalents - beginning of year	582,776	13,024,381
Cash and cash equivalents - end of year	17,448	582,776
Supplemental disclosure of cash flow information:
Cash paid during the year for interest		271,744
Supplemental disclosure of non-cash operating activities:
Initial value of lease liability		3,902,175
Conversion of short-term notes payable to common stock	730,000
Conversion of accrued interest to common stock	45,000
Additions of property for debt	969,188
Restricted stock units issued	30,203
Dev Co Distribution	8,220,004
Peak Stock and Warrants Issuances	$ 354,329

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2023
Description of Business
Description of Business	1. Description of Business Safe & Green Holdings Corp. as SG Blocks, Inc. as well The Company operates in the following four segments: (i) manufacturing & construction services; (ii) medical; (ii) real estate development; and (iv) environmental. The construction segment designs and constructs modular structures built in the Company’s factories. In the medical segment the Company uses its modular technology to (i) provide turnkey solutions to medical testing and treatment and generate revenue from the medical testing 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 technology and engineering expertise. The first product offering involves GreenSteel™ modules, which are the structural core and shell of an SGBlocks building. The Company procures the containers, engineer required openings with structural steel enforcements, paint the SGBlocks and then deliver them on-site, where the customer or a customer’s general contractor will complete the entire finish out and installation. The second product offering involves replicating the process to create the GreenSteel product and, in addition, installing selected materials, finishes and systems (including, but not limited to floors, windows, doors, interior painting, electrical wiring and fixtures, plumbing outlets and bathrooms, roofing system) and delivering SGBlocks pre-fabricated containers to the site for a third party licensed general contractor to complete the final finish out and installation. Finally, the third product offering is the completely fabricated and finished SGBlocks building (including but not limited to floors, windows, doors, interior painting, electrical wiring and fixtures, plumbing outlets and bathrooms, roofing systems), including erecting the final unit on site and completing any other final steps. The building is ready for occupancy and/or use as soon as installation is completed. Construction administration and/or project management services are typically included in the Company's product offerings. 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 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. Environmental During 2022 Reverse Stock Split On May 2, 2024, the Company effected a 1-for-20 reverse stock split of its then-outstanding common stock (“May Stock Split”). All share and per share amounts set forth in the consolidated financial statements of the Company have been retroactively restated to reflect the 1-for-20 reverse stock split as if it had occurred as of the earliest period presented and unless otherwise stated, all other share and per share amounts for all periods presented in this Annual Report have been adjusted to reflect the reverse stock split effected in May 2024.

Separation and Distribution

Separation and Distribution	12 Months Ended
	Dec. 31, 2023
Separation and Distribution [Abstract]
Separation and Distribution	2 Separation and Distribution 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 shares of SG DevCorp’s common stock for every five ( 5 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.

Liquidity and Going Concern

Liquidity and Going Concern	12 Months Ended
	Dec. 31, 2023
Liquidity [Abstract]
Liquidity and Going Concern	3. Liquidity and Going Concern As of December 31, 2023 See Note 14 2023 Within 1 $ 1,902,332 Total Backlog $ 1,902,332 The Company has incurred losses since its inception, has negative working capital of approximately $15,208,831 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

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	4. Summary of Significant Accounting Policies Basis of presentation and principals of consolidation – The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and the applicable rules and regulations of the United States Securities and Exchange Commission (“SEC”) and include the accounts of the Company and its wholly owned subsidiaries, SG Building Blocks, Inc., SG Residential, Inc., SG DevCorp, SG Environmental and SG Echo, LLC. All intercompany balances and transactions are eliminated. Investments in or less owned partnerships and affiliates are accounted for using the equity method unless it is determined that we have effective control of the entity, in which case we would consolidate the entity. Recently adopted accounting pronouncements - New accounting pronouncements implemented by the Company are discussed below or in the related notes, where appropriate. Accounting estimates 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 . Assets and liabilities relating to contracts are included in current assets and current liabilities, respectively, in the accompanying balance sheets as they will be liquidated in the normal course of contract completion, which at times could exceed 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. five ( 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). Due to uncertainties inherent in the estimation process, it is possible that estimates of costs to complete a performance obligation will be revised in the near-term. For those performance obligations for which revenue is recognized using a cost-to-cost input method, changes in total estimated costs, and related progress toward complete satisfaction of the performance obligation, are recognized on a cumulative catch-up basis in the period in which the revisions to the estimates are made. When the current estimate of total costs for a performance obligation indicate a loss, a provision for the entire estimated loss on the unsatisfied performance obligation is made in the period in which the loss becomes evident. 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 is recognized when services have been rendered, which is at a point in time. Included in the consideration the Company expected to be entitled to receive, the Company estimates its contractual allowances, payer denials and price concessions. 19 the years ended December 31, 2023 2022 , the Company recognized approximately $0 million and $11.6 million, respectively, 19 2022 Disaggregation of Revenues The Company’s revenues are primarily derived from two segments, construction related to Modules projects and medical revenue derived from lab testing and test kit sales. The Company's contracts are with customers in various industries. Revenue recognized at a point in time and recognized over time were $0 and $16,523,080, respectively, for the year ended December 31, 2023 Revenue recognized at a point in time and recognized over time were $ , respectively, for the year ended December 31, 2022 The following tables provide further disaggregation of the Company’s revenues by categories: Twelve Months Ended December 31, Revenue by Segments and Customer Type 2023 2022 Construction Segment: Government $ 1,087,545 7 % $ 905,554 4 % Hotel/Hospitality 250,450 2 % 2,731,439 11 % Multi-Family (includes Single Family) — — % 86,033 — % Office 14,869,659 90 % 9,009,209 37 % Retail — — % 5,344 — % Special Use 315,426 1 % 14,640 — % Total Construction Revenue Segment (includes engineering service revenue) $ 16,523,080 100 % $ 12,752,219 52 % Medical Revenue Segment (includes lab testing, kit sales and equipment) $ — — % $ 11,641,727 48 % Total Revenue by Segments and Customer Type $ 16,523,080 100 % $ 24,393,946 100 % 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 our 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 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 consolidated balance sheet. Although the Company 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 periodically evaluates and revises its estimates and makes adjustments when they are considered necessary. Deferred Contract Costs - Prior to entering into the ELA, the Company was subject to an agreement to construct and develop a certain property (“Original Agreement”), which now was subject to the ELA. Because of this, the Company is no longer obliged to its Original Agreement. Upon entering the ELA, the Company had an outstanding accounts receivable balance of $306,143 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 months, 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 December 31, 2023 , accumulated amortization related to deferred contract costs amounted to $173,337 . During the years ended December 31, 2023 and 2022 40,785 and $40,785 and is included in general and administrative expenses on the accompanying consolidated statements of operations. As previously mentioned, the 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 as described below. Business Combinations - The Company accounts for business acquisitions using the acquisition method of accounting in accordance with ASC 805 V ariable 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 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. Clarity Labs is a licensed clinical laboratory that uses specialized molecular testing equipment and that focuses on the diagnosis and treatment of critical diseases, including COVID- 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 (“Norman Berry”) 2021 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 % non-dilutable equity interest for JDI-Cumberland Inlet, LLC (“Cumberland”) Duri ng the year ended December 31, 2023 impairment December 31, 2023 T he approximate comb December 31, 2023 2022 Condensed balance sheet information: 2023 2022 Total assets $ 39,800,000 $ 37,500,000 Total liabilities $ 9,700,000 $ 7,100,000 Members’ equity $ 30,100,000 $ 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 $ as of December 31, 2023 and 2022 Short-term investment – The Company classifies investments consisting of a certificate of deposit with a maturity greater than three one December 31, 2023 2022 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, Current Expected Credit Losses, on January 1, 2023, which requires the measurement and recognition of expected credit losses using a current expected credit loss model. The allowance for credit losses on expected future uncollectible accounts receivable is estimated considering forecasts of future economic conditions in addition to information about past events and current conditions. 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 our estimates and could be material to our consolidated financial position, results of operations, and cash flows. The Company accounts for the transfer of accounts receivable to a third party under a factoring type arrangement in accordance with ASC 860, “ Transfers and Servicing 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 December 31, 2023 December 31, 2022 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 than 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. There was a $1,309,330 impairment loss during the year ended December 31, 2023 and no impairments during the year ended December 31, 2022 19 Intangible assets – Intangible assets consist of $2,766,000 of proprietary knowledge and technology, which is being amortized over 20 years. In addition, included in intangible assets is $68,344 of trademarks, and $238,422 of website costs that are being amortized over 5 years. The Company evaluated intangible assets for impairment during the year ended December 31, 2023 2022 December 31, 2023 December 31, 2022 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 5 5 7 2 5 5 to 7 5 29 Held For Sale Assets Company’s 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 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. There were no transfers into or out of the hierarchy levels during the year ended December 31, 2023 2022 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 consolidated statements of operations. Other income (expense) $173,314 of miscellaneous income from the sale of scrap and other miscellaneous which does not function to our core business. pany did not be 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 whether, and the extent to which, additional taxes will be due. If payment of these amounts ultimately proves to be unnecessary, the reversal of the liabilities would result in tax benefits being recognized in the period when the liabilities are no longer determined to be necessary. If the estimate of tax liabilities proves to be less than the ultimate assessment, a further charge to expense would result. 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 December 31, 2023 2022 , % and %, respectively, of the Company’s gross accounts receivable were due from and four customers Revenue in excess of % relating to one 87 % and 65 % of the Company's total revenue for the year ended December 31, 2023 2022 For the year ending December 31, 2023 2022 The Company believes it has access to alternative suppliers, with limited disruption to the business, should circumstances change with its existing suppliers.

Accounts Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2023
Accounts Receivable
Accounts Receivable	5. Accounts Receivable At December 31, 2023 2022 2021 2023 2022 2021 Billed: Construction services $ 819,887 $ 1,310,456 $ 2,293,187 Engineering services — — 86,388 Medical revenue — — 679,446 Retainage receivable — — 635,049 Other receivable — 115,746 186,692 Total gross receivables 819,887 1,426,202 3,880,762 Less: allowance for credit losses (637,134 ) (145,746 ) (963,116 ) Total net receivables $ 182,753 $ 1,280,456 $ 2,917,646 Receivables are

Contract Assets and Contract Li

Contract Assets and Contract Liabilities	12 Months Ended
	Dec. 31, 2023
Contract Assets and Contract Liabilities
Contract Assets and Contract Liabilities	6. Contract Assets and Contract Liabilities Costs and estimated earnings on uncompleted contracts, which represent contract assets and contract liabilities, consisted of the following at December 31, 2023 2022 2021 Costs incurred on uncompleted contracts $ 20,213,733 $ 13,730,177 $ 4,272,425 Provision for loss on uncompleted contracts — — 2,238,578 Estimated earnings (losses) to date on uncompleted contracts (968,040 ) (2,160,085 ) ( ) Gross contract assets 19,245,693 11,570,092 3,354,626 Less: billings to date (20,601,946 ) (11,970,979 ) (4,750,289 ) Net contract liabilities on uncompleted contracts $ (1,356,253 ) $ (400,887 ) $ (1,395,663 ) The above amounts are included in the accompanying consolidated balance sheets under the following captions at December 31, 2023 2022 2021 Contract assets $ 10,745 $ 36,384 $ 41,916 Contract liabilities (1,366,998 ) (437,271 ) (1,437,579 ) Net contract liabilities $ (1,356,253 ) $ (400,887 ) $ (1,395,663 ) 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 periodically evaluates and revises its estimates and makes adjustments when they are considered necessary.

Project Development Costs and O

Project Development Costs and Other Non-Current Assets	12 Months Ended
	Dec. 31, 2023
Project Development Costs and Other Non-Current Assets
Project Development Costs and Other Non-Current Assets	7. Project Development Costs and Other Non-Current Assets Project development costs and other non-current assets are stated at cost. At December 31, 2023 the Company’s project development costs related mainly to its construction segment totaled $ 409,495 and other non-current assets which includes security deposits totaled $ 194,832 . At December 31, 2022 289,984 and other non-current assets which includes security deposits totaled $ 193,562.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2023
Property, plant and equipment
Property, plant and equipment	8. 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 December 31, 2023 2022 2023 2022 Building $ 969,188 $ — Computer equipment and software 102,325 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 lease 196,416 196,416 Laboratory and temporary units 0 1,364,748 Land 1,190,655 1,190,655 Construction in process 2,397,659 2,244,100 Property, plant and equipment 6,093,423 6,327,629 Less: accumulated depreciation (511,022 ) (718,726 ) Property, plant and equipment, net $ 5,582,401 $ 5,608,903 Depreciation expense for the years ended December 31, 2023 2022 $370,525 Additionally, during the year ended December 31, 2023, property, plant and equipment consisting of lab units and construction in progress with a net book value of $1,229,034 was written off due to lack of usage and no plans to be put back into service.

Notes Receivable

Notes Receivable	12 Months Ended
	Dec. 31, 2023
Notes Receivable [Abstract]
Notes Receivable	9. Notes Receivable On January 21, 2020, CPF GP 2019 1 CPF GP also The transaction closed on January 22, 2020, 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 2 2019 1 2 five 2019 1 for the years ended December 31, 2023 2022 During the year ended December 31, 2023, the Company determined that the above notes are not collectible and recorded bad debts for the outstanding amounts , which resulted in a write off of principal of $750,000 and accrued interest of $129,418 During the year ended December 31, 2022 100,000 100,000

Accounts Payables and Accrued L

Accounts Payables and Accrued Liabilities	12 Months Ended
	Dec. 31, 2023
Accounts Payables and Accrued Liabilities
Accounts Payable and Accrued Liabilities	10. Accounts Payables and Accrued Liabilities The Company's accounts payables and accrued liabilities at December 31, 2023 2022 2023 2022 Accounts payable ( 1 $ 6,467,854 $ 3,147,014 Accrued public fees ( 2 150,474 178,491 Accrued g&a 971,124 254,557 Accrued payroll and benefits (3) 1,349,043 349,777 Accrued interest 44,038 10,923 Accrued losses on construction services 871,730 — Accrued non-income taxes (4) — 68,760 Total Accounts Payable and Accrued Liabilities $ 9,854,263 $ 4,009,522 ( 1 Payables also includes insurance financing payable and construction retainage payable balances along with the Company's normal account payable balances. ( 2 Public fees include accruals for accounting, legal, and SEC compliance expenses. (3) Accrued wages, salaries, PTO, benefits, taxes, and other incentive plan expenses. (4) Non-income taxes includes property taxes, franchise taxes and other.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2023
Notes Payable [Abstract]
Notes Payable	11. 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 twelve nine 9 If the Short-Term Note is prepaid prior to nine 9 0.5 % prepayment penalty is due. The Company capitalized $ 0 during the year ended December 31, 2023 835 20 The Company capitalized $20,000 in interest charges and $4,134 in debt issuance costs as of December 31, 2022 835 20 On July 14, 2022, the Company entered into a renewal and extension of the Short-Term Note, with a maturity date of January 14, 2023 and all other terms remaining the same. On September 8, 2022, the Company entered into a Second Real Estate Lien Note, in the principal amount of $500,000, with similar terms to the Short-Term Note (“Second Short-Term Note”). The Second Short-Term Note has a maturity date of January 14, 2023. 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%. 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 -third ( 1 / 3 ) of the balance of the Forgivable Note will be forgiven on April 29, 2027, one -half ( 1 / 2 ) of the balance of the Forgivable Note will be forgiven on April 29, 2028, and the remainder of the balance of the Forgivable Note will be forgiven on April 29, 2029. The Loan Agreement includes a covenant by SG Echo to employ a minimum of 75 full-time employees in Durant Oklahoma and pay them no less than 1.5 times the federal minimum wage, and provides SG Echo 24 months to comply with the provision. In August 2022, SG DevCorp entered into a $148,300 promissory note (“ 2022 2022 2022 During the year ended December 31, 2023, such note was extend one On February 7, 2023, the Company closed a private placement offering (the “Offering”) of One One 1,100,000.00 8 Five 500,000 (25,000 shares as adjusted for the May Stock Split), One One One 1,000,000 ten 10 year ended December 31, 2023 One (25,446 shares as adjusted for the May Stock Split),. Such conversion was within the terms of the agreement with no gains or losses recognized on the transactions. In connection with the Offering the Company paid $ 15,000 One 50,000 One One The Debenture matures twelve months 8 1.50 ($30 as adjusted for the May Stock Split), 0.40 ($8 as adjusted for the May Stock Split), per share, 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 61 ) days prior to the effective date of such notice that the provision be adjusted to 9.99 %. While the Debenture is outstanding, if the Company receives cash proceeds of more than $ 1,000,000 two 2 ) business days of Company’s receipt of such proceeds, inform the holder of such receipt, following which the holder shall have the right in its sole discretion to require the Company to immediately apply up to 50 % of all proceeds received by the Company (from any source except with respect to proceeds from the issuance of equity or debt to officers and directors of the Company) after the Minimum Threshold is reached to repay the outstanding amounts owed under the Debenture. 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 60 110 18 The Peak Warrant expires five years 500,000 (25,000 shares as adjusted for the May Stock Split), 2.25 ($45 as adjusted for the May Stock Split), 0.40 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 19.99 2,760,675 (138,034 shares as adjusted for the May Stock Split), The Company incurred $ 80,000 278,239 76,000 year ended December 31, 2023 73,333 416,386 December 31 2023 6,667 37,853 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 $ 710,500 500,000 25,375 week 710,500 25,000 As of December 31, 2023, there was no outstanding balance on this advance. ember 31 2023 10,713 On September 26, 2023, SG Building and Cedar entered into a second Cash Advance Agreement pursuant to which SG Building sold to Cedar $ 1,171,500 825,000 41,800 1,171,500 As of December 31, 2023, the outstanding balance was $424,454 on this advance. On November 20, 2023, SG Building entered into a third cash advance agreement with Cedar pursuant to which SG Building sold to Cedar $511,200 of its future receivables for a purchase price of $360,000, less underwriting fees and expenses paid, for net funds provided of $342,200. Cedar is expected to withdraw $20,300 a week directly from SG Building’s bank account until the $511,200 due to Cedar under the cash advance agreement is paid. 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. As of December 31, 2023, the outstanding balance was $302,817 on this advance. In connection with the exercise of its option to acquire 19 56,775 101 1,750,000 1,500,000 The Secured Note bears interest at 23 June 1, 2025 3 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. The Factoring Agreement provides that upon acceptance of an account receivable for purchase eighty 80 one 95 100 1.95 twenty-five 25 one 25 100 1.25 fifteen 15 one 50 100 1.50 fifteen 15 sixty 60 three 90 100 3.90 twenty-five 25 two 50 100 2.50 fifteen 15 The Factoring Agreement provides that SG Echo will also pay a transactional administrative fee of $ 50.00 0.25 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 36 sixty 60 ninety 90 thirty-six 36 sixty 60 ninety 90 thirty-six 36 If SouthStar has not purchased accounts receivable in a quarterly period during any initial or renewal term which exceed fifty 50 250,000 thirty one 31 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 $ 70,120 year ended December 31, 2023 17,535 December 31, 2023 , 52,585 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 1,250,000 14 December 1, 2024 twelve -month 1,999,999 19.99 70,000 27,500 37,500 1,250,000 December 31, 2023 35,000 29.66 year ended December 31, 2023 57,569 December 31, 2023 633,262 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 DevCorp and BCV S&G amended the BCV Loan Agreement (“Amendment No. 1 1 On September 11, 2023, SG DevCorp and BCV S&G amended the BCV Loan Agreement (“Amendment No. 2 2 On December 14, 2023, the Company entered into a promissory note with Paul Galvin, the Company’s Chairman and CEO, for $75,000 (“Galvin Note Payable”). As of December 31, 2023 and 2022 2023 2022 LV Note $ 5,000,000 $ 2,580,000 Loan Agreement 750,000 750,000 2022 148,300 148,300 Debenture 123,600 - Cash Advance Agreement 727,271 - Secured Note 1,750,000 - Overadvance 790,546 - BCV Loan Agreement 1,750,000 - Peak One 700,000 - G 75,000 - 11,814,717 3,478,300 Less: Debt discount and debt issuance costs (895,222 ) (80,000 ) 10,919,495 3,398,300 Less: current maturities (8,472,080 ) (2,648,300 ) $ 2,447,415 $ 750,000

Business Combination

Business Combination	12 Months Ended
	Dec. 31, 2023
Business Combination
Business Combination	12. Business Combination On September 17, 2020, the Company, through SG Echo, LLC (its wholly owned subsidiary), entered into an Asset Purchase Agreement (“APA " 805 As part of the Echo Acquisition, the Company recorded a contingent consideration liability for additional payments due to the sellers of Echo. These payments are due in accordance with the APA and are based upon the net income obtained from the Echo business during certain earnout periods. The earnout periods concluded as of September 30, 2021. The initial contingent consideration liability of $ 0 December 31, 2021 and no

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases
Leases	13. Leases The Company leases an office, a plant and certain equipment under non-cancelable operating and finance lease agreements. 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 December 31, 2023 Operating Leases Right-of-use assets, net $ 551,702 Current liabilities Lease liability, current maturities 146,753 Non-current liabilities Lease liability, net of current maturities 404,949 Total operating lease liabilities $ 551,702 Finance Leases Right-of-use assets $ 1,435,435 Current liabilities Lease liability, current maturities 709,335 Non-current liabilities Lease liability, net of current maturities 144,342 Total finance lease liabilities $ 853,677 Weighted Average Remaining Lease Term Operating leases 1.75 years Finance leases 1 year 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-cancelable leases, are as follows: Year Ending December 31, Operating Financing Total 2024 $ 324,000 $ 801,869 $ 1,125,869 2025 243,000 66,822 309,822 Total lease payments 567,000 868,691 1,435,691 Less: Imputed interest (15,298 ) (15,014 ) (30,312 ) Present value of lease liabilities $ 551,702 $ 853,677 $ 1,405,379 Total lease expense amounted to $943,441 and $770,272 for the years ending December 31, 2023 2022

Construction Backlog

Construction Backlog	12 Months Ended
	Dec. 31, 2023
Construction Backlog [Abstract]
Construction Backlog	14. Construction Backlog The following represents the backlog of signed construction and engineering contracts in existence at December 31, 2023 2022 December 31, 2023 December 31, 2022 2023 2022 Balance - beginning of year $ 6,810,762 $ 3,217,909 New contracts and change orders during the year 11,614,650 13,803,733 Adjustments and cancellations, net — 1,086,301 Subtotal 18,425,412 18,107,943 Less: contract revenue earned during the year (16,523,080 ) (11,297,181 ) Balance - end of year $ 1,902,332 $ 6,810,762 During 2022 December 31, 2023. The Company’s remaining backlog as of December 31, 2023 The Company expects to satisfy its backlog which represents the remaining unsatisfied performance obligation on contracts as of December 31, 2023 over the following period: 2023 Within 1 $ 1,902,332 Total Backlog $ 1,902,332 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.

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2023
Segment Reporting
Segment Reporting	15. Segment Reporting We have organized our operations into three 19 no of general corporate expenses such as our executive office; the corporate finance, accounting, audit, tax, human resources, risk management, information technology, marketing, and legal groups; corporate Construction Medical Development Corporate/Support Consolidated Fiscal Year Ended December 31, 2023 Revenue $ 16,523,080 $ — $ — $ — $ 16,523,080 Operating income (loss) (2,721,899 ) (529,569 ) (3,023,448 ) (18,497,740 ) (24,772,656 ) Other income (expense) (648,157 ) — (1,177,093 ) (160,000) (1,985,250 ) Income (loss) before income taxes (3,370,056 ) (529,569 ) (4,200,541 ) (18,657,740 ) (26,757,906 ) Less: Net income (loss) attributable to non-controlling interest — — 475,373 — 475,373 Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ (3,370,056 ) $ (529,569 ) $ (3,725,168 ) $ (18,657,740 ) $ (26,282,533 ) Total assets $ 5,997,826 $ 1,483 $ 9,559,966 $ 1,652,000 $ 17,211,275 Depreciation and amortization $ 182,530 $ — $ 236 $ 415,478 $ 598,244 Capital expenditures $ — $ — $ — $ 607,404 $ 607,404 Fiscal Year Ended December 31, 2022 Revenue $ 12,752,219 $ 11,641,727 $ — $ — $ 24,393,946 Operating income (loss) (472,039 ) 2,588,830 (2,137,866 ) (7,208,895 ) (7,229,970 ) Other income (expense) 373,300 — (306,393 ) 73,821 140,728 Income (loss) before income taxes (98,739 ) 2,588,830 (2,444,259 ) (7,135,074 ) (7,089,242 ) Net income (loss) attributable to non-controlling interest — 1,229,806 — — 1,229,806 Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ (98,739 ) $ 1,359,024 $ (2,444,259 ) $ (7,135,074 ) $ (8,319,048 ) Total assets $ 11,287,672 $ 291,542 $ 9,268,918 $ 5,707,548 $ 26,555,680 Depreciation and amortization $ 574,961 $ 40,230 $ — $ — $ 615,191 Capital expenditure $ 1,858,054 $ — $ 893,785 $ 8,193 $ 2,760,032

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes
Income Taxes	16. Income Taxes The Company’s provision (benefit) for income taxes consists of the following for the year ended December 31, 2023 and 2022 2023 2022 Deferred: Federal $ (5,567,459 ) $ ( 1,600,538 ) State and local 35,157 (688,620 ) Total deferred (5,532,302 ) (2,289,158 ) Total provision (benefit) for income taxes (5,532,302 ) (2,289,158 ) Less: valuation allowance 5,532,302 2,289,158 Income tax provision $ — $ — A reconciliation of the federal statutory rate to 0.0 December 31, 2023 2022 2023 2022 Benefit for income taxes at federal statutory rate 21.0 % 21.0 % State and local income taxes, net of federal benefit 3.9 3.9 Less valuation allowance (24.9 ) (24.9 ) Effective income tax rate 0.0 % 0.0 % The tax effects of these temporary differences along with the net operating losses, net of an allowance for credits, have been recognized as deferred tax assets (liabilities) at December 31, 2023 2022 2023 2022 Net operating loss carryforward $ 12,138,836 $ 8,155,944 Bad debt reserve 34,338 37,734 Employee stock compensation 2,605,215 2,031,628 Intangible assets 305,516 (467,395 ) Depreciation (181,016 ) (165,336 ) Accrued expenses 296,808 74,801 Charity 194 213 Net deferred tax asset 15,199,891 9,667,589 Valuation allowance (15,199,891 ) (9,667,589 ) Net deferred tax asset $ — $ — The Company establishes a valuation allowance, if based on the weight of available evidence, it is more likely than not that some portion or all of the deferred assets will not be realized. During 2023 382 2023 2022 As of December 31, 2023 2030 2037 for those losses generated in 2017 Subsequent to December 31, 2019, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was passed, which temporarily removes such 0% limitation for years 2019 2020 382 As required by the provisions of ASC 740 740 The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expenses. As of December 31, 2023

Net Income (Loss) Per Share

Net Income (Loss) Per Share	12 Months Ended
	Dec. 31, 2023
Net Income (Loss) Per Share
Net Income (Loss) Per Share	17. 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 December 31, 2023 36,436 0 2,247,133 outstanding that could potentially dilute future net income per share. Because the Company had a net loss as of December 31, 2023 At December 31, 2022 , including options to non-employees and non-directors, restricted stock units and warrants to purchase 36,436, 3,370,186 and 2,025,020 shares of common stock (1,822, 168,509, and 102,276, respectively, shares as adjusted for the May Stock Split), respectively, outstanding that could potentially dilute future net income per share.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2023
Stockholders' Equity
Stockholders' Equity	18. Stockholders’ Equity Financings Registered Direct Offering – In October 2021, the Company closed a registered direct offering and concurrent private 11.55 Pursuant to the terms of the Purchase Agreement, the Company issued to the investor (A) in a registered direct offering (i) 975,000 shares (the “Public Shares”) (48,750 shares as adjusted for the May Stock Split), of its Common Stock, par value $0.01 per share (the “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 (109,469 shares as adjusted for the May Stock Split), and (B) in a concurrent private placement, Series A warrants to purchase up to 1,898,630 shares (the “Common Stock Warrant Shares”) (94,932 shares as adjusted for the May Stock Split), 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 $4.80 per share, ($ 96 five seven one one The net proceeds to the Company after deducting the Placement Agent’s fees and the Company’s estimated offering expenses was approximately $10.5 Securities Purchase Agreement – In April 2019 , the Company issued 42,388 shares of its common stock (2,119 shares as adjusted for the May Stock Split), at $22.00 per share ($440 as adjusted for the May Stock Split), through a Securities Purchase Agreement (the “Purchase Agreement”) with certain institutional investors and accredited investors. Concurrently with the sale of the common stock, pursuant to the Purchase Agreement, the Company also sold common stock purchase warrants to such investors to purchase up to an aggregate of 42,388 shares of common stock. (2,119 shares as adjusted for the May Stock Split),. The Company incurred $ 379,816 in issuance costs from the offering and issued 4,239 (212 as adjusted for the May Stock Split), warrants to the underwriters. The warrants are further discussed in Note 18 Underwriting Agreement – August 2019 , the Company issued 45,000 shares of its common stock (2,250 shares as adjusted for the May Stock Split), at $17.00 per share ($340 as adjusted for the May Stock Split), pursuant to the terms of an Underwriting Agreement (the “Underwriting Agreement”) to the public. The Company incurred $181,695 in issuance costs from the offering and issued warrants to purchase 2,250 shares of common stock (112 shares adjusted for the May Stock Split), to the underwriter. The warrants are further discussed in Note 19 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 10,000,000.00 One One 25,000.00 750,000.00 200 In connection with the EP Agreement, the Company issued to Investments, the general partner of Peak One 75,000 One 60 The obligation of Peak One One thirty six 36 During the Commitment Period, the purchase price to be paid by Peak One 97 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 Under the EP Agreement, the Company issued 657,895 shares of common stock (32,895 shares as adjusted for the May Stock Split), for $394,735. Common Stock Issued for Services – During the year ended December 31, 2023 287,512 437,325 Common Stock Issued for Debt Issuances Restricted Stock Units – During the year ended December 31, 2023 3,020,334 year ended December 31, 2022 43,333 Separation 2 Noncontrolling interest Treasury stock Conversion Warrant exercise

Warrants

Warrants	12 Months Ended
	Dec. 31, 2023
Warrants
Warrants	19. 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 4,313 shares of common stock (216 shares as adjusted for the May Stock Split), at an exercise price of $125.00 per share ($2,500.00 as adjusted for the May Stock Split),. The warrants are exercisable at the option of the holder on or after June 21, 2018 and expire June 21, 2023. The fair value of warrants was calculated utilizing a Black-Scholes model and amounted to $63,796. 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 (212 shares as adjusted for the May Stock Split), at an initial exercise price of $27.50 per share ($550.00 as adjusted for the May Stock Split),. 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, the Company issued to the underwriter, as compensation, warrants to purchase an aggregate of 300,000 shares of common stock (15,000 shares as adjusted for the May Stock Split), at an initial exercise price of $3.14 per share ($62.80 as adjusted for the May Stock Split) ,. During the year ended December 31, 2021, (11,315 shares as adjusted for the May Stock Split), In conjunction with the Purchase Agreement in October 2021, the Company also issued Series A 1,898,630 shares of Common Stock (94,932 shares as adjusted for the May Stock Split), have an exercise price of $ 4.80 per share, ($96.00 as adjusted for the May Stock Split),, 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 (25,000 shares as adjusted for the May Stock Split),.The Peak Warrant expires five years , , , Warrant activity or the year ended December 31, 2023 are summarized as follows: Warrants Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding and exercisable - January 1, 2023 126,091 $ 94.80 3.80 - Granted 25,000 45.00 - - Expired (216 ) Exercised (25,019 ) Outstanding and exercisable - December 31, 2023 125,856 $ 93.60 2.75 $ - The fair value of warrants granted during the year were valued using a Black-Scholes Value model, with the following assumptions Risk-free interest rate 4.48 % Contractual term 5 years Dividend yield 0 % Expected volatility 103 %

Share-based Compensation

Share-based Compensation	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Share-based Compensation	20. Share-based Compensation On October 26, 2016, the Company’s Board of Directors approved the issuance of up to shares of the Company’s common stock (1,250 shares as adjusted for the May Stock Split), 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, (the “Incentive Plan”). The Incentive Plan authorizes the issuance of up to 3,625,000 shares of common stock (181,250 shares as adjusted for the May Stock Split),. 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, and is administered by the Company’s Compensation Committee of the Boa As of December 31, 2023 , there were 0 shares of common stock available for issuance under the Incentive Plan. Stock-based compensation expense is included in the consolidated statements of operations as follows: Year Ended December 31, 2023 2022 Payroll and related expenses $ 3,210,631 $ 2,798,844 General and administrative expenses — — Total $ 3,210,631 $ 2,798,844 The following table presents total stock-based compensation expense by security type included in the consolidated statements of operations: Year Ended December 31, 2023 2022 Stock options $ — $ — RSUs 3,210,631 2,798,844 Total $ 3,210,631 $ 2,798,844 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 years ended December 31, 2023 2022 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, 2021 1,822 $ 496.00 $ 1,574.20 5.34 $ — Granted — — — Exercised — — — Cancelled — — — Outstanding – December 31, 2022 1,822 $ 496.00 $ 1,574.20 4.34 $ — Granted — — — Exercised — — — Cancelled — — — Outstanding – December 31, 2023 1,822 496.00 1,574.20 — $ — Exercisable – December 31, 2022 1,822 496.00 1,574.20 4.34 — Exercisable – December 31, 2023 1,822 $ — $ — — $ — For the years ended December 31, 2023 December 31, 2022 , As of December 31, 2023 . The intrinsic value is calculated as the difference between the fair value of the stock price at year end and the exercise price of each of the outstanding stock options. December 31, 2023 Restricted Stock Units During 2022 two years On November 18, 2022, a total of 80,000 of restricted stock units (4,000 as adjusted for the May Stock Split) 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 ($26.00 adjusted for the May Stock Split), which represents the closing price of the Company's common stock on November 18, 2022. The restricted stock units granted vest in equal quarterly installments over a two During the three months ended June 30, 2023, a total of 316,834 of restricted stock units (15,842 as adjusted for the May Stock Split) 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 ($17 to $20.20 as adjusted for the May Stock Split), 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-year On April 4, 2023, a total of 268,166 of restricted stock units (13,408 as adjusted for the May Stock Split) were granted to five two-year For the year ended December 31, 2023 2022 general and administrative expenses As of December 31, 2023 unrecognized compensation costs related to non-vested restricted stock units. The following table summarized restricted stock unit activities during the year ended December 31, 2023 Number of Shares Non - vested balance at January 1, 2023 59,547 Granted 29,250 Vested (88,797 ) Forfeited/Expired — Non - vested balance at December 31, 2023 —

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies
Commitments and Contingencies	21. 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.) Pizzarotti Litigation 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 As of December 31, 2023, the Company cannot estimate any potential loss. (2) CPF GP 2019-1, LLC Litigation (3) 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 SG Blocks, Inc. v HOLA Community Partners, et. al. On April 13, 2020, Plaintiff SG Blocks, 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, 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, contractual indemnity, equitable indemnity; and contribution: American Home Building and Masonry Corp. (“American Home”), Anderson Air Conditioning, L.P. (“Anderson”). Broadway Glass and Mirror, Inc. (“Broadway”), Marne Construction, Inc. (“Marne”), The McIntyre Company (“McIntyre”), Dowell & Bradley Construction, Inc. dba J R Construction (“JR Construction”) Junior Steel Co. (“Junior Steel”) Saddleback Roofing, Inc. (“Saddleback”) Schindler Elevator Corporation (“Schindler”) U.S. Smoke & Fire Corp. (“U.S. Smoke”) and FirstForm, Inc. (“FirstForm”) (collectively the “Additional Third Party Defendants”). 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., 55 The dispute between SG Blocks, Inc., HOLA Community Partners, and others in the above-described lawsuit settled, and a formal settlement agreement was executed in December 2022. In accordance with the settlement agreement, all funds to be paid were, in fact, paid. On February 27, 2023, the settling parties filed a Joint Stipulation to Dismiss All Causes of Action Against All Parties Except Avesi Construction, LLC (“Aveshi”), and Saddleback Roofing, Inc. (“Saddleback”). The claims against the settling parties, pursuant to the settlement, were to be dismissed and have since been dismissed. SG Blocks, Inc. had taken defaults against Aveshi and Saddleback, and is continuing to pursue default judgments against same. 2.) SG Blocks, Inc. v. EDI International, PC On June 21, 2019, SG Blocks, Inc. filed a lawsuit against EDI International, PC, a New Jersey corporation, in connection with the parties’ consulting agreement, dated June 29, 2016, pursuant to which EDI International, PC, was to provide, for a fee, certain architectural and design services for the Project. The lawsuit is styled SG Blocks, Inc. v. EDI International, PC et al., and was filed in California Superior Court, for the County of Los Angeles, case no. 19STCV21725. SG Blocks, Inc. claims that EDI International, PC, tortiously interfered with SG Blocks, Inc’s economic relationship with HOLA Community Partners and Heart of Los Angeles Youth, Inc. The complaint seeks in excess of $1,275,754 in damages. EDI International, PC, filed a cross-complaint for alleged unpaid fees and tortious interference with EDI International, PC’s contractual relationship with HOLA Community Partners and Heart of Los Angeles Youth, Inc. EDI International, PC’s cross-complaint seeks in excess of $30,428.71 in damages. On July 8, 2020, SG Blocks, Inc. added PVE LLC as a defendant in the lawsuit, claiming PVE LLC is liable to the same extent as EDI International, PC. In May 2021, the parties settled EDI International, PC’s affirmative claims, and its cross-complaint was dismissed with prejudice on August 23, 2021. On SG Blocks, Inc.’s remaining claims, trial is set for May 13, 2024. Consistent with the Statement, the likelihood of an unfavorable outcome is neither probable nor remote and we cannot, consistent with the Statement, estimate the amount or range of recovery in the event of an unfavorable outcome. 3 (i) On January 1, 2019, SG Blocks 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 SG Blocks 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. Other Litigation 1 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 . 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. 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. Discovery is ongoing. A settlement conference was held by the Court on March 14, 202, of which the Company was granted $450,000. 2.) John Williams Shaw and Leo Patrick Shaw On March 15, 2023, a complaint was filed against John Williams Shaw and Leo Patrick Shaw (the “Defendants”) in the United States District Court of the Southern District of New York seeking damaged to recover short swing profits from the Defendants pursuant to Section 16(b) of the Securities Exchange Act of 1934, as amended. On September 26, 2023, the matter was settled and on, October 3, 2023, a Stipulation and Order of Dismissal with Prejudice was filed and so-ordered by the assigned judge. 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, 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. 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, . On July 5, 2022, the Company 500,000 750,000 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 2 250,000 20 one 60,000 (3,000 as adjusted for the May Stock Split) , eighteen 18 one 300,000

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions
Related Party Transactions	22 R elated Party Transactions As disclosed in Note 9 2019 1 400,000 100,000 The Company Note and Galvin Note were issued pursuant to the Loan Agreement and Promissory Note, dated October 3, 2019, as amended on October 15, 2019 and November 7, 2019 by and between the CPF GP and the Company, and bear interest at five 5 2019 1 2019 1 100,000 100,000 As disclosed in Note 20

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events
Subsequent Events	23. Subsequent Events On January 5, 2024, SG Building Blocks and SG Echo, together with SG Building Blocks, the (“Merchants”), entered into a Cash Advance Agreement (“Cash Advance Agreement”) with Maison Capital Group (“Maison”) pursuant to which the Merchants sold to Maison $300,000 of their future receivables for a purchase price of $200,000, less underwriting fees and expenses paid, for net funds provided of $190,000. Pursuant to the Cash Advance Agreement, Maison is expected to withdraw $12,500 a week directly from the Merchants’ bank account until the $300,000 due to Maison under the Cash Advance Agreement is paid. In the event of a default (as defined in the Cash Advance Agreement), Maison, among other remedies, can demand payment in full of all amounts remaining due under the Cash Advance Agreement. The Merchants’ obligations under the Cash Advance Agreement are secured by a security interest in all accounts, including without limitation, all deposit accounts, accounts-receivable, and other receivables, chattel paper, documents, equipment, general intangibles, instruments, and inventory, as those terms are defined by Article 9 On January 11, 2024, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with Peak One One two debentures One The closing of the first tranche was consummated on January 12, 2024 and the Company issued an 8% convertible debenture in the principal amount of Six Fifty One Three Seventy-Five One One ten One One twelve months 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. While the Debenture is outstanding, if the Company receives cash proceeds of more than $1,500,000.00 (the “Minimum Threshold”) in the aggregate from any source or series of related or unrelated sources, the Company shall, within two One One The Warrant expires five years (18,750 as adjusted for the May Stock Split) ($10.60 as adjusted for the May Stock Split) , Maxim Group LLC (“Maxim”) acted as placement agent in the Offering. In connection with the closing of the first tranche of the Offering, the Company paid a placement fee of $40,950 to Maxim. Assuming the second tranche is closed, a placement fee in an amount equal to $40,950 will be payable by the Company to Maxim upon closing of the second tranche of the Offering. On January 29, 2024, SG Building Blocks, Inc., entered into a Cash Advance Agreement (“Second Cash Advance Agreement”) with Cedar Advance LLC (“Cedar”) pursuant to which SG Building Blocks sold to Cedar $1,733,420 of its future receivables for a purchase price of $1,180,000, less underwriting fees and expenses paid and the repayment of prior amounts due Cedar, for net funds provided of $215,575. On February 7, 2024, SG DevCo., acquired Majestic World Holdings LLC (“MWH”) pursuant to a Membership Interest Purchase Agreement (the “Purchase Agreement”), dated as of February 7, 2024, by and among SG DevCo, the members of MWH listed therein (the “Members”), MWH and Matthew A. Barstow, as Sellers Representative. Pursuant to the Purchase Agreement, the aggregate consideration payable by SG DevCo for the outstanding membership interests (the “Membership Interests’) of MWH consists of 500,000 shares of SG DevCo’s restricted stock (the “Stock Consideration”) and $500 thousand in cash (the “Cash Consideration”). The Purchase Agreement and a related side letter agreement (the “Side Letter Agreement”) provide that the aggregate purchase price be paid as follows: (i) the Stock Consideration was issued at the closing (the “Closing”) on February 7, 2024; and (ii) 100% of the Cash Consideration will be paid in five equal installments of $100,000 each on the first day of each of the five quarterly periods following the Closing. The Membership Interests will be transferred and assigned to SG DevCo as follows: (y) sixty-eight one Additional agreements ancillary to the Purchase Agreement were executed at the Closing, including but not limited to a profit sharing agreement, assignments of the Membership Interests and employment agreements. Pursuant to the profit sharing agreement (the “Profit Sharing Agreement”) entered into as of February 7, 2024, SG DevCo agreed to pay the Members a 50% share of the net profits for a period of five years that are directly derived from the technology and intellectual property utilized in the real estate focused software as a service offered and operated by MWH and its subsidiaries. On February 15, 2024, SG DevCo, entered into an amendment (the “Amendment”) to the Securities Purchase Agreement, dated November 30, 2023 (the “Purchase Agreement”) with Peak One One One The Purchase Agreement provided that at any time after January 29, 2024, a second tranche closing could occur subject to the mutual written agreement of Peak One One The Amendment provides that the second tranche be separated into two tranches (the second and third tranche) wherein which SG DevCo would issue in each tranche an 8% convertible debenture in the principal amount of $250,000 at a purchase price of $225,000. In addition, the Amendment provides that SG DevCo will issue (i) 35,000 shares of SG DevCo’s common stock on the closing of each of the second tranche and the third tranche as follows: 17,500 shares of common stock to Peak One One One One The closing of the second tranche was consummated on February 16, 2024 and SG DevCo issued an 8% convertible debenture in the principal amount of $250,000 (the “Second Debenture”) to Peak One One One ten One One The Second Debenture matures twelve months The Second Debenture is redeemable by SG DevCo at a redemption price equal to 110% of the sum of the principal amount to be redeemed plus accrued interest, if any. While the Second Debenture is outstanding, if SG DevCo receives cash proceeds of more than $1,500,000.00 (“Minimum Threshold”) in the aggregate from any source or series of related or unrelated sources, SG DevCo shall, within two The Second Debenture contains customary events of default. If an event of default occurs, until it is cured, Peak One eighteen five years Under the Amendment, a closing of the third tranche may occur subject to the mutual written agreement of Peak One Also on February 15, 2024, SG DevCo entered into an amendment (the “RRA Amendment”) to the Registration Rights Agreement, dated November 30, 2023, with Peak One The number of shares of SG DevCo’s common stock that may be issued as commitment shares under the Purchase Agreement and the Amendment, upon conversion of the debentures issued or issuable pursuant to the Purchase Agreement and the Amendment, upon the exercise of warrants issued or issuable pursuant to the Purchase Agreement and the Amendment, and any shares issuable under and in respect of the equity purchase agreement entered into on November 30, 2023, is subject to an exchange cap (the “Exchange Cap”) of 19.99% of the outstanding number of shares of SG DevCo’s common stock on November 30, 2023, 1,999,000 shares, unless shareholder approval to exceed the Exchange Cap is approved. Maxim Group LLC (“Maxim”) acted as placement agent in connection with the Offering. In connection with the closing of the second tranche, SG DevCo paid a placement fee of $13,500 to Maxim. Assuming the third tranche is closed, a placement fee in an amount equal to $13,500 will be payable by SG DevCo to Maxim upon closing of the third tranche. On February 23, 2024, the Merchants entered into a Cash Advance Agreement (“Third Cash Advance Agreement”) with Bridgecap Advance LLC (“Bridgecap”) pursuant to which the Merchants sold to Bridgecap $224,850 of their future receivables for a purchase price of $150,000, less underwriting fees and expenses paid, for net funds provided of $135,000. Pursuant to the Third Cash Advance Agreement, Bridgecap is expected to withdraw $2,248.50 a day directly from the Merchants’ bank account until the $224,850 due to Bridgecap under the Third Cash Advance Agreement is paid. In the event of a default (as defined in the Cash Advance Agreement), Bridgecap, among other remedies (including penalties and fees) can demand payment in full of all amounts remaining due under the Third Cash Advance Agreement. The Merchants’ obligations under the Third Cash Advance Agreement are secured by a security interest in all accounts, including without limitation, all deposit accounts, accounts-receivable, other receivables, and proceeds therefrom, as those terms are defined by Article 9 During January and February 2024, the Company issued an aggregate of 778,681 shares of common stock (38,934.as adjusted for the May Stock Split), resulting from vested restricted stock units. On March 8, 2024, the Company entered into a warrant inducement agreement (the “Inducement Agreement”) with a certain holder (the “Holder”) of warrants to purchase shares of the Company’s common stock, par value $0.01 per share (the “Common Stock”), issued in a private placement offering that closed on October 27, 2021 (the “Existing Warrants”). Pursuant to the Inducement Agreement, the Holder of the Existing Warrants agreed to exercise for cash the Existing Warrants to purchase up to 1,898,630 shares of common stock (94,932 as adjusted for the May Stock Split) , ($5.206 as adjusted for the May Stock Split) . In consideration of the Holder’s immediate exercise of the Existing Warrants, the Company issued unregistered warrants (the “New Warrants”) to purchase 3,797,260 shares of Common Stock ( 189,863 as adjusted for the May Stock Split) The issuance of the shares of Common Stock underlying the Existing Warrants have been registered pursuant to an existing registration statement on Form S- 1 333 260996 In addition, pursuant to the Inducement Agreement, the Company agreed not to issue any shares of Common Stock or Common Stock equivalents (as defined in the Inducement Agreement) or to file any other registration statement with the SEC (in each case, subject to certain exceptions) until thirty sixty The Company agreed in the Inducement Agreement to file a registration statement to register the resale of the New Warrant Shares (the “Resale Registration Statement”) on or before thirty sixty ninety Under the Inducement Agreement, to the extent required under the rules and regulations of the Nasdaq Stock Market, the Company agreed to hold a special or annual meeting of shareholders no later than the 60th calendar date following the date of the Inducement Agreement for the purpose of seeking the Stockholder Approval (as defined below). If the Company does not obtain Stockholder Approval at the first meeting, the Company shall call a meeting every ninety The Company expects to use the net proceeds from these transactions for working capital and other general corporate purposes. Maxim Group LLC (“Maxim”) served as the Company’s financial advisor in connection with the transactions described in the Inducement Agreement, and the Company paid Maxim (i) a cash fee equal to 7.0% of the aggregate gross proceeds received from the Holder upon exercise of the Existing Warrants and the exercise of the New Warrants, and (ii) $10,000 for legal fees and other out-of-pocket expenses. On March 5, 2024, the Company issued a Promissory Note (“Note”) in favor of 1800 The Note was purchased by the Lender for a purchase price of $130,000, representing an original issue discount of $19,500. A one ten five twenty two Among other things, an event of default (“Event of Default”) will be deemed to have occurred if the Company fails to pay the principal or interest when due on the Note, whether at maturity, upon acceleration or otherwise, if bankruptcy or insolvency proceedings are instituted by or against the Company or if the Company fails to maintain the listing of its common stock on The Nasdaq Stock Market. Upon the occurrence of an Event of Default, the Note will become immediately due and payable and the Company will be obligated to pay to the Investor, in satisfaction of its obligations under the Note, an amount equal to 200% times the sum of the then outstanding principal amount of the Note plus accrued and unpaid interest on the unpaid principal amount of this Note to the date of payment plus Default Interest, if any. After an Event of Default, at any time following the six month 5635 On April 3, 2024, LV Holding entered into a Modification and Extension Agreement, effective as of April 1, 2024 (the “Extension Agreement”), to extend to April 1, 2025 the maturity date of the promissory note, in the principal amount of $5,000,000 (the “LV Note”), issued by LV Holding pursuant to a Loan Agreement, dated March 30, 2023. As consideration for the Extension Agreement, LV Holding agreed to pay an extension fee of $50,000.00. Additionally, the Extension Agreement provides for the LV Note’s interest rate to be increased to a fixed rate of 17.00%. In addition, pursuant to a loan agreement dated April 3, 2024 (the “ 2 2 2 2 2 During March 2024, Peak One converted $300,000 of outstanding notes payable to 1,152,516 shares of common stock of the Company (57,626 as adjusted for the May Stock Split). Additionally, during March, 2024, Peak One exercised 227,777 Warrant Shares (11,386 as adjusted for the May Stock Split) in accordance with the terms of the Warrant. During April 2024, Peak One One The Company has entered into a securities purchase agreement with a single institutional investor for the purchase and sale of 1,379,310 shares of its common stock (or common stock equivalents in lieu thereof) and warrants to purchase up to 2,758,620 shares of common stock at a combined offering price of $2.90 per share in a private placement priced at-the-market under Nasdaq rules. The warrants will have an exercise price of $2.65 per share, will be exercisable immediately following the date of issuance and will expire in five The closing of the offering is expected to occur on or about May 7, 2024, subject to the satisfaction of customary closing conditions. The gross proceeds from the offering are expected to be approximately $4.0 million. During April 2024, the Company issued 178,571 shares of common stock (8,928 as adjusted for the May Stock Split) to a consultant for services performed.

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies
Basis of presentation and principals of consolidation	Basis of presentation and principals of consolidation – The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and the applicable rules and regulations of the United States Securities and Exchange Commission (“SEC”) and include the accounts of the Company and its wholly owned subsidiaries, SG Building Blocks, Inc., SG Residential, Inc., SG DevCorp, SG Environmental and SG Echo, LLC. All intercompany balances and transactions are eliminated. Investments in or less owned partnerships and affiliates are accounted for using the equity method unless it is determined that we have effective control of the entity, in which case we would consolidate the entity.
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 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 . Assets and liabilities relating to contracts are included in current assets and current liabilities, respectively, in the accompanying balance sheets as they will be liquidated in the normal course of contract completion, which at times could exceed 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. five ( 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). Due to uncertainties inherent in the estimation process, it is possible that estimates of costs to complete a performance obligation will be revised in the near-term. For those performance obligations for which revenue is recognized using a cost-to-cost input method, changes in total estimated costs, and related progress toward complete satisfaction of the performance obligation, are recognized on a cumulative catch-up basis in the period in which the revisions to the estimates are made. When the current estimate of total costs for a performance obligation indicate a loss, a provision for the entire estimated loss on the unsatisfied performance obligation is made in the period in which the loss becomes evident. 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 is recognized when services have been rendered, which is at a point in time. Included in the consideration the Company expected to be entitled to receive, the Company estimates its contractual allowances, payer denials and price concessions. 19 the years ended December 31, 2023 2022 , the Company recognized approximately $0 million and $11.6 million, respectively, 19 2022 Disaggregation of Revenues The Company’s revenues are primarily derived from two segments, construction related to Modules projects and medical revenue derived from lab testing and test kit sales. The Company's contracts are with customers in various industries. Revenue recognized at a point in time and recognized over time were $0 and $16,523,080, respectively, for the year ended December 31, 2023 Revenue recognized at a point in time and recognized over time were $ , respectively, for the year ended December 31, 2022 The following tables provide further disaggregation of the Company’s revenues by categories: Twelve Months Ended December 31, Revenue by Segments and Customer Type 2023 2022 Construction Segment: Government $ 1,087,545 7 % $ 905,554 4 % Hotel/Hospitality 250,450 2 % 2,731,439 11 % Multi-Family (includes Single Family) — — % 86,033 — % Office 14,869,659 90 % 9,009,209 37 % Retail — — % 5,344 — % Special Use 315,426 1 % 14,640 — % Total Construction Revenue Segment (includes engineering service revenue) $ 16,523,080 100 % $ 12,752,219 52 % Medical Revenue Segment (includes lab testing, kit sales and equipment) $ — — % $ 11,641,727 48 % Total Revenue by Segments and Customer Type $ 16,523,080 100 % $ 24,393,946 100 % 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 our 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 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 consolidated balance sheet. Although the Company 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 periodically evaluates and revises its estimates and makes adjustments when they are considered necessary. Deferred Contract Costs - Prior to entering into the ELA, the Company was subject to an agreement to construct and develop a certain property (“Original Agreement”), which now was subject to the ELA. Because of this, the Company is no longer obliged to its Original Agreement. Upon entering the ELA, the Company had an outstanding accounts receivable balance of $306,143 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 months, 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 December 31, 2023 , accumulated amortization related to deferred contract costs amounted to $173,337 . During the years ended December 31, 2023 and 2022 40,785 and $40,785 and is included in general and administrative expenses on the accompanying consolidated statements of operations. As previously mentioned, the 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 as described below.
Business Combinations	Business Combinations - The Company accounts for business acquisitions using the acquisition method of accounting in accordance with ASC 805
Variable Interest Entities	V ariable 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 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. Clarity Labs is a licensed clinical laboratory that uses specialized molecular testing equipment and that focuses on the diagnosis and treatment of critical diseases, including COVID- 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 (“Norman Berry”) 2021 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 % non-dilutable equity interest for JDI-Cumberland Inlet, LLC (“Cumberland”) Duri ng the year ended December 31, 2023 impairment December 31, 2023 T he approximate comb December 31, 2023 2022 Condensed balance sheet information: 2023 2022 Total assets $ 39,800,000 $ 37,500,000 Total liabilities $ 9,700,000 $ 7,100,000 Members’ equity $ 30,100,000 $ 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 $ as of December 31, 2023 and 2022
Short-term investment	Short-term investment – The Company classifies investments consisting of a certificate of deposit with a maturity greater than three one December 31, 2023 2022
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, Current Expected Credit Losses, on January 1, 2023, which requires the measurement and recognition of expected credit losses using a current expected credit loss model. The allowance for credit losses on expected future uncollectible accounts receivable is estimated considering forecasts of future economic conditions in addition to information about past events and current conditions. 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 our estimates and could be material to our consolidated financial position, results of operations, and cash flows. The Company accounts for the transfer of accounts receivable to a third party under a factoring type arrangement in accordance with ASC 860, “ Transfers and Servicing
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 December 31, 2023 December 31, 2022
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 than 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. There was a $1,309,330 impairment loss during the year ended December 31, 2023 and no impairments during the year ended December 31, 2022 19
Intangible assets	Intangible assets – Intangible assets consist of $2,766,000 of proprietary knowledge and technology, which is being amortized over 20 years. In addition, included in intangible assets is $68,344 of trademarks, and $238,422 of website costs that are being amortized over 5 years. The Company evaluated intangible assets for impairment during the year ended December 31, 2023 2022 December 31, 2023 December 31, 2022
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 5 5 7 2 5 5 to 7 5 29
Held For Sale Assets	Held For Sale Assets Company’s 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 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. There were no transfers into or out of the hierarchy levels during the year ended December 31, 2023 2022
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 consolidated statements of operations.
Other income (expense)	Other income (expense) $173,314 of miscellaneous income from the sale of scrap and other miscellaneous which does not function to our core business. pany did not be
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 whether, and the extent to which, additional taxes will be due. If payment of these amounts ultimately proves to be unnecessary, the reversal of the liabilities would result in tax benefits being recognized in the period when the liabilities are no longer determined to be necessary. If the estimate of tax liabilities proves to be less than the ultimate assessment, a further charge to expense would result.
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 December 31, 2023 2022 , % and %, respectively, of the Company’s gross accounts receivable were due from and four customers Revenue in excess of % relating to one 87 % and 65 % of the Company's total revenue for the year ended December 31, 2023 2022 For the year ending December 31, 2023 2022 The Company believes it has access to alternative suppliers, with limited disruption to the business, should circumstances change with its existing suppliers.

Liquidity and Going Concern (Ta

Liquidity and Going Concern (Tables)	12 Months Ended
	Dec. 31, 2023
Liquidity [Line Items]
Summary of expects to satisfy remaining unsatisfied performance obligation	2023 Within 1 $ 1,902,332 Total Backlog $ 1,902,332

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies
Summary of disaggregation of revenues by categories	Twelve Months Ended December 31, Revenue by Segments and Customer Type 2023 2022 Construction Segment: Government $ 1,087,545 7 % $ 905,554 4 % Hotel/Hospitality 250,450 2 % 2,731,439 11 % Multi-Family (includes Single Family) — — % 86,033 — % Office 14,869,659 90 % 9,009,209 37 % Retail — — % 5,344 — % Special Use 315,426 1 % 14,640 — % Total Construction Revenue Segment (includes engineering service revenue) $ 16,523,080 100 % $ 12,752,219 52 % Medical Revenue Segment (includes lab testing, kit sales and equipment) $ — — % $ 11,641,727 48 % Total Revenue by Segments and Customer Type $ 16,523,080 100 % $ 24,393,946 100 %
Summary of combined financial position of equity affiliates	Condensed balance sheet information: 2023 2022 Total assets $ 39,800,000 $ 37,500,000 Total liabilities $ 9,700,000 $ 7,100,000 Members’ equity $ 30,100,000 $ 30,400,000

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2023
Accounts Receivable
Summary of accounts receivable	2023 2022 2021 Billed: Construction services $ 819,887 $ 1,310,456 $ 2,293,187 Engineering services — — 86,388 Medical revenue — — 679,446 Retainage receivable — — 635,049 Other receivable — 115,746 186,692 Total gross receivables 819,887 1,426,202 3,880,762 Less: allowance for credit losses (637,134 ) (145,746 ) (963,116 ) Total net receivables $ 182,753 $ 1,280,456 $ 2,917,646

Contract Assets and Contract _2

Contract Assets and Contract Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Contract Assets and Contract Liabilities
Summary of costs and estimated earnings on uncompleted contracts	2023 2022 2021 Costs incurred on uncompleted contracts $ 20,213,733 $ 13,730,177 $ 4,272,425 Provision for loss on uncompleted contracts — — 2,238,578 Estimated earnings (losses) to date on uncompleted contracts (968,040 ) (2,160,085 ) ( ) Gross contract assets 19,245,693 11,570,092 3,354,626 Less: billings to date (20,601,946 ) (11,970,979 ) (4,750,289 ) Net contract liabilities on uncompleted contracts $ (1,356,253 ) $ (400,887 ) $ (1,395,663 )
Summary of costs included in condensed consolidated balance sheets	2023 2022 2021 Contract assets $ 10,745 $ 36,384 $ 41,916 Contract liabilities (1,366,998 ) (437,271 ) (1,437,579 ) Net contract liabilities $ (1,356,253 ) $ (400,887 ) $ (1,395,663 )

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, plant and equipment
Schedule of company's equipment	2023 2022 Building $ 969,188 $ — Computer equipment and software 102,325 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 lease 196,416 196,416 Laboratory and temporary units 0 1,364,748 Land 1,190,655 1,190,655 Construction in process 2,397,659 2,244,100 Property, plant and equipment 6,093,423 6,327,629 Less: accumulated depreciation (511,022 ) (718,726 ) Property, plant and equipment, net $ 5,582,401 $ 5,608,903

Accounts Payables and Accrued_2

Accounts Payables and Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Accounts Payables and Accrued Liabilities
Schedule of Accounts Payables and Accrued Liabilities	2023 2022 Accounts payable ( 1 $ 6,467,854 $ 3,147,014 Accrued public fees ( 2 150,474 178,491 Accrued g&a 971,124 254,557 Accrued payroll and benefits (3) 1,349,043 349,777 Accrued interest 44,038 10,923 Accrued losses on construction services 871,730 — Accrued non-income taxes (4) — 68,760 Total Accounts Payable and Accrued Liabilities $ 9,854,263 $ 4,009,522 ( 1 Payables also includes insurance financing payable and construction retainage payable balances along with the Company's normal account payable balances. ( 2 Public fees include accruals for accounting, legal, and SEC compliance expenses. (3) Accrued wages, salaries, PTO, benefits, taxes, and other incentive plan expenses. (4) Non-income taxes includes property taxes, franchise taxes and other.

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Payable [Abstract]
Schedule of long term notes payable	2023 2022 LV Note $ 5,000,000 $ 2,580,000 Loan Agreement 750,000 750,000 2022 148,300 148,300 Debenture 123,600 - Cash Advance Agreement 727,271 - Secured Note 1,750,000 - Overadvance 790,546 - BCV Loan Agreement 1,750,000 - Peak One 700,000 - G 75,000 - 11,814,717 3,478,300 Less: Debt discount and debt issuance costs (895,222 ) (80,000 ) 10,919,495 3,398,300 Less: current maturities (8,472,080 ) (2,648,300 ) $ 2,447,415 $ 750,000

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases
Schedule of balance sheet information	Balance Sheet Location December 31, 2023 Operating Leases Right-of-use assets, net $ 551,702 Current liabilities Lease liability, current maturities 146,753 Non-current liabilities Lease liability, net of current maturities 404,949 Total operating lease liabilities $ 551,702 Finance Leases Right-of-use assets $ 1,435,435 Current liabilities Lease liability, current maturities 709,335 Non-current liabilities Lease liability, net of current maturities 144,342 Total finance lease liabilities $ 853,677 Weighted Average Remaining Lease Term Operating leases 1.75 years Finance leases 1 year 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 2024 $ 324,000 $ 801,869 $ 1,125,869 2025 243,000 66,822 309,822 Total lease payments 567,000 868,691 1,435,691 Less: Imputed interest (15,298 ) (15,014 ) (30,312 ) Present value of lease liabilities $ 551,702 $ 853,677 $ 1,405,379

Construction Backlog (Tables)

Construction Backlog (Tables)	12 Months Ended
	Dec. 31, 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 year $ 6,810,762 $ 3,217,909 New contracts and change orders during the year 11,614,650 13,803,733 Adjustments and cancellations, net — 1,086,301 Subtotal 18,425,412 18,107,943 Less: contract revenue earned during the year (16,523,080 ) (11,297,181 ) Balance - end of year $ 1,902,332 $ 6,810,762
Summary of expects to satisfy remaining unsatisfied performance obligation	2023 Within 1 $ 1,902,332 Total Backlog $ 1,902,332

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting
Schedule of Segment Reporting	Construction Medical Development Corporate/Support Consolidated Fiscal Year Ended December 31, 2023 Revenue $ 16,523,080 $ — $ — $ — $ 16,523,080 Operating income (loss) (2,721,899 ) (529,569 ) (3,023,448 ) (18,497,740 ) (24,772,656 ) Other income (expense) (648,157 ) — (1,177,093 ) (160,000) (1,985,250 ) Income (loss) before income taxes (3,370,056 ) (529,569 ) (4,200,541 ) (18,657,740 ) (26,757,906 ) Less: Net income (loss) attributable to non-controlling interest — — 475,373 — 475,373 Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ (3,370,056 ) $ (529,569 ) $ (3,725,168 ) $ (18,657,740 ) $ (26,282,533 ) Total assets $ 5,997,826 $ 1,483 $ 9,559,966 $ 1,652,000 $ 17,211,275 Depreciation and amortization $ 182,530 $ — $ 236 $ 415,478 $ 598,244 Capital expenditures $ — $ — $ — $ 607,404 $ 607,404 Fiscal Year Ended December 31, 2022 Revenue $ 12,752,219 $ 11,641,727 $ — $ — $ 24,393,946 Operating income (loss) (472,039 ) 2,588,830 (2,137,866 ) (7,208,895 ) (7,229,970 ) Other income (expense) 373,300 — (306,393 ) 73,821 140,728 Income (loss) before income taxes (98,739 ) 2,588,830 (2,444,259 ) (7,135,074 ) (7,089,242 ) Net income (loss) attributable to non-controlling interest — 1,229,806 — — 1,229,806 Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. $ (98,739 ) $ 1,359,024 $ (2,444,259 ) $ (7,135,074 ) $ (8,319,048 ) Total assets $ 11,287,672 $ 291,542 $ 9,268,918 $ 5,707,548 $ 26,555,680 Depreciation and amortization $ 574,961 $ 40,230 $ — $ — $ 615,191 Capital expenditure $ 1,858,054 $ — $ 893,785 $ 8,193 $ 2,760,032

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes
Summary of company's benefit for income taxes	2023 2022 Deferred: Federal $ (5,567,459 ) $ ( 1,600,538 ) State and local 35,157 (688,620 ) Total deferred (5,532,302 ) (2,289,158 ) Total provision (benefit) for income taxes (5,532,302 ) (2,289,158 ) Less: valuation allowance 5,532,302 2,289,158 Income tax provision $ — $ —
Summary of reconciliation of the federal statutory rate	2023 2022 Benefit for income taxes at federal statutory rate 21.0 % 21.0 % State and local income taxes, net of federal benefit 3.9 3.9 Less valuation allowance (24.9 ) (24.9 ) Effective income tax rate 0.0 % 0.0 %
Schedule of deferred tax assets (liabilities)	2023 2022 Net operating loss carryforward $ 12,138,836 $ 8,155,944 Bad debt reserve 34,338 37,734 Employee stock compensation 2,605,215 2,031,628 Intangible assets 305,516 (467,395 ) Depreciation (181,016 ) (165,336 ) Accrued expenses 296,808 74,801 Charity 194 213 Net deferred tax asset 15,199,891 9,667,589 Valuation allowance (15,199,891 ) (9,667,589 ) Net deferred tax asset $ — $ —

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Dec. 31, 2023
Warrants
Summary of warrant activity	Warrants Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding and exercisable - January 1, 2023 126,091 $ 94.80 3.80 - Granted 25,000 45.00 - - Expired (216 ) Exercised (25,019 ) Outstanding and exercisable - December 31, 2023 125,856 $ 93.60 2.75 $ -
Schedule of Warrants, Valuation assumptions using a Black-Scholes Value model	Risk-free interest rate 4.48 % Contractual term 5 years Dividend yield 0 % Expected volatility 103 %

Share-based Compensation (Table

Share-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Year Ended December 31, 2023 2022 Payroll and related expenses $ 3,210,631 $ 2,798,844 General and administrative expenses — — Total $ 3,210,631 $ 2,798,844 Year Ended December 31, 2023 2022 Stock options $ — $ — RSUs 3,210,631 2,798,844 Total $ 3,210,631 $ 2,798,844
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, 2021 1,822 $ 496.00 $ 1,574.20 5.34 $ — Granted — — — Exercised — — — Cancelled — — — Outstanding – December 31, 2022 1,822 $ 496.00 $ 1,574.20 4.34 $ — Granted — — — Exercised — — — Cancelled — — — Outstanding – December 31, 2023 1,822 496.00 1,574.20 — $ — Exercisable – December 31, 2022 1,822 496.00 1,574.20 4.34 — Exercisable – December 31, 2023 1,822 $ — $ — — $ —
Schedule of RSU activities	Number of Shares Non - vested balance at January 1, 2023 59,547 Granted 29,250 Vested (88,797 ) Forfeited/Expired — Non - vested balance at December 31, 2023 —

Description of Business (Detail

Description of Business (Details)		12 Months Ended
	May 02, 2024	Dec. 31, 2023 Item Segments
Description Of Business [Line Items]
Number of segments | Segments		4
Number of core product offerings | Item		3
Subsequent Event [Member]
Description Of Business [Line Items]
Reverse stock split	the Company effected a 1-for-20 reverse stock split of its then-outstanding common stock (“May Stock Split”). All share and per share amounts set forth in the consolidated financial statements of the Company have been retroactively restated to reflect the 1-for-20 reverse stock split as if it had occurred as of the earliest period presented and unless otherwise stated, all other share and per share amounts for all periods presented in this Annual Report have been adjusted to reflect the reverse stock split effected in May 2024.

Separation and Distribution (De

Separation and Distribution (Details Textual) - IPO [Member] - SGB Development Corp. (“SG DevCorp”) [Member]		1 Months Ended	12 Months Ended
	Sep. 28, 2023	Dec. 31, 2022 USD ($) Number shares	Dec. 31, 2023 USD ($)	Dec. 30, 2023
Separation and Distribution [Line Items]
Percentage of ownership before separation (as a percent)		100%
Sale of stock, Number of publicly traded companies after separation | Number		2
Sale of stock, Distribution 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, Distributed fair market value | $		$ 8,220,004	$ 8,220,004
Sale of stock, Listing date				Sep. 28, 2023
Sale of stock, Trading symbol of subsidiary	SGD

Liquidity and Going Concern (De

Liquidity and Going Concern (Details)	Dec. 31, 2023 USD ($)
Liquidity [Line Items]
Total Backlog	$ 1,902,332
Within 1 year [Member]
Liquidity [Line Items]
Total Backlog	$ 1,902,332

Liquidity and Going Concern (_2

Liquidity and Going Concern (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Liquidity [Abstract]
Cash and cash equivalents	$ 17,448	$ 582,776
Cash backlog	1,902,332
Working capital	$ (15,208,831)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Total Construction Revenue Segment	$ 16,523,080	$ 12,752,219
Total Construction Revenue Segment, percentage	100%	52%
Total Medical Revenue Segment		$ 11,641,727
Total Medical Revenue Segment, percentage		48%
Total Revenue by Segments and Customer Type	$ 16,523,080	$ 24,393,946
Total Revenue by Segments and Customer Type, percentage	100%	100%
Government
Disaggregation of Revenue [Line Items]
Total Construction Revenue Segment	$ 1,087,545	$ 905,554
Total Construction Revenue Segment, percentage	7%	4%
Hotel/Hospitality [Member]
Disaggregation of Revenue [Line Items]
Total Construction Revenue Segment	$ 250,450	$ 2,731,439
Total Construction Revenue Segment, percentage	2%	11%
Multi-Family (includes Single Family) [Member]
Disaggregation of Revenue [Line Items]
Total Construction Revenue Segment		$ 86,033
Total Construction Revenue Segment, percentage
Office [Member]
Disaggregation of Revenue [Line Items]
Total Construction Revenue Segment	$ 14,869,659	$ 9,009,209
Total Construction Revenue Segment, percentage	90%	37%
Retail [Member]
Disaggregation of Revenue [Line Items]
Total Construction Revenue Segment		$ 5,344
Total Construction Revenue Segment, percentage
Special Use [Member]
Disaggregation of Revenue [Line Items]
Total Construction Revenue Segment	$ 315,426	$ 14,640
Total Construction Revenue Segment, percentage	1%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Equity Method Investment, Summarized Financial Information [Abstract]
Total assets	$ 17,211,275	$ 26,555,680
Total liabilities	23,546,134	12,116,118
Members’ equity	(7,459,337)	14,822,169
Affiliated Entity [Member]
Equity Method Investment, Summarized Financial Information [Abstract]
Total assets	39,800,000	37,500,000
Total liabilities	9,700,000	7,100,000
Members’ equity	$ 30,100,000	$ 30,400,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details Textual)		1 Months Ended	3 Months Ended			12 Months Ended
	Jun. 24, 2021 USD ($)	Aug. 27, 2020 shares	Dec. 31, 2021 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Dec. 31, 2023 USD ($) Segments	Dec. 30, 2023 Vendors	Dec. 31, 2022 USD ($) Vendors Customer	Jul. 14, 2021	May 31, 2021 USD ($)	May 10, 2021 USD ($)
Summary of Significant Accounting Policies (Textual)
Equity Method Investment, Other than Temporary Impairment						$ 0
Warranty offered on completed contracts						1 year
Interest rate									12%
Restricted stock or options issued, shares | shares		200,000
Description of restricted shares refusal agreement						The event that the Agreement was earlier terminated, CMC was entitled to receive the entire amount of such restricted stock that had vested as of such earlier termination date, but in no event less than 1,250 shares of such restricted stock. The Agreement also provided for customary indemnification and confidentiality obligations between the parties. The 2,500 shares of restricted stock of the Company's common stock has yet to be issued to CMC.
Revenue recognized						$ 0		$ 11,600,000
Number of segments | Segments						2
Revenue recognized point in time						$ 0		11,641,727
Recognized over time						16,523,080		12,752,219
Accounts receivable			$ 2,917,646			182,753		1,280,456
Reimbursement from licensee for project costs						102,217
Deferred contract costs						203,926
Accumulated amortization related to deferred costs						173,337
Deferred contract costs, amortization expense						40,785		40,785
General and administrative expenses						8,348,103		4,464,836
Cash and cash equivalents						17,448		582,776
Short-term investment						0		0
Inventory						$ 156,512		465,560
Intangible assets identified bankruptcy proceedings, description						Intangible assets consist of $2,766,000 of proprietary knowledge and technology, which is being amortized over 20 years. In addition, included in intangible assets is $68,344 of trademarks, and $238,422 of website costs that are being amortized over 5 years.
Accumulated amortization						$ 2,852,929		980,963
Amortization expense						187,640		164,092
Net loss attributable to noncontrolling interests						(475,373)		1,229,806
Goodwill impairment						1,309,330		0
Intangible assets for impairment losses						1,880,547		0
Revenue related to products						19,079,436		21,139,794
Held for sale assets						4,400,361		4,396,826
Project development costs											$ 824,231
Project development costs, book value											4,400,361
Legal Settlement Income Included in Other Income						450,000		150,000
Miscellaneous income included in other income						173,314
Accounts receivable from lawsuit settlement written off						100,000
Accounts payable, write off						178,000
Accounts payable balance settlement						390,000
Related Party [Member]
Summary of Significant Accounting Policies (Textual)
Accounts receivable						$ 306,143
Exclusive License Agreement [Member]
Summary of Significant Accounting Policies (Textual)
Revenue recognized								0
Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Operating Cycle						6 months
Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Operating Cycle						12 months
Computer and software [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives						3 years
Computer and software [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives						5 years
Other Machinery and Equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives						5 years
Other Machinery and Equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives						7 years
Automobiles [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives						2 years
Automobiles [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives						5 years
Equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives						5 years
Equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives						29 years
Construction Materials [Member]
Summary of Significant Accounting Policies (Textual)
Inventory						$ 156,512		465,560
Building [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives						5 years
Building [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives						7 years
Norman Berry II Owner LLC [Member]
Summary of Significant Accounting Policies (Textual)
Revenue recognized			$ 135,238	$ 114,433	$ 350,329
Equity Method Investments										$ 600,000
Percentage of controlling interest										50%
JDI-Cumberland Inlet, LLC [Member]
Summary of Significant Accounting Policies (Textual)
Revenue recognized	$ 3,000,000
Percentage of controlling interest	10%
SG Echo, LLC [Member]
Summary of Significant Accounting Policies (Textual)
Escrow Account Remitted to Other Income								$ 406,438
SG Echo, LLC [Member] | Original Agreement [Member]
Summary of Significant Accounting Policies (Textual)
Percentage of controlling interest						50%
Accounts receivable [Member] | Customer two [Member]
Summary of Significant Accounting Policies (Textual)
Held for sale assets											$ 3,576,130
Accounts receivable [Member] | Customer Concentration Risk [Member] | Customer three [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk percentage						100%
Number of customers						3
Accounts receivable [Member] | Customer Concentration Risk [Member] | Customer four [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk percentage								80%
Number of customers								4
Revenue [Member] | Customer Concentration Risk [Member] | Customer one [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk percentage						87%		65%
Revenue [Member] | Customer Concentration Risk [Member] | Vendors [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk percentage						10%
Revenue [Member] | Credit Concentration Risk [Member] | Customer one [Member]
Summary of Significant Accounting Policies (Textual)
Number of customers | Customer								1
Cost of revenue [Member] | Vendors [Member]
Summary of Significant Accounting Policies (Textual)
Number of vendors | Vendors							0	0
Cost of revenue [Member] | Vendors [Member] | Vendors [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk percentage						10%		10%

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Summary of accounts receivable
Total gross receivables	$ 819,887	$ 1,426,202	$ 3,880,762
Less: allowance for credit losses	(637,134)	(145,746)	(963,116)
Total net receivables	182,753	1,280,456	2,917,646
Construction services [Member]
Summary of accounts receivable
Total gross receivables	819,887	1,310,456	2,293,187
Engineering services [Member]
Summary of accounts receivable
Total gross receivables			86,388
Medical revenue [Member]
Summary of accounts receivable
Total gross receivables			679,446
Retainage receivable [Member]
Summary of accounts receivable
Total gross receivables			635,049
Other receivable [Member]
Summary of accounts receivable
Total gross receivables		$ 115,746	$ 186,692

Contract Assets and Contract _3

Contract Assets and Contract Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Costs and estimated earnings on uncompleted contracts
Costs incurred on uncompleted contracts	$ 20,213,733	$ 13,730,177	$ 4,272,425
Provision for loss on uncompleted contracts			2,238,578
Estimated earnings (losses) to date on uncompleted contracts	(968,040)	(2,160,085)	(3,156,377)
Gross contract assets	19,245,693	11,570,092	3,354,626
Less: billings to date	(20,601,946)	(11,970,979)	(4,750,289)
Net contract liabilities on uncompleted contracts	$ (1,356,253)	$ (400,887)	$ (1,395,663)

Contract Assets and Contract _4

Contract Assets and Contract Liabilities (Details 1) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Costs and estimated earnings amounts on uncompleted contracts included in balance sheets
Contract assets	$ 10,745	$ 36,384	$ 41,916
Contract liabilities	(1,366,998)	(437,271)	(1,437,579)
Net contract liabilities	$ (1,356,253)	$ (400,887)	$ (1,395,663)

Project Development Costs and_2

Project Development Costs and Other Non-Current Assets (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Project Development Costs and Other Non-Current Assets
Project development costs	$ 409,495	$ 289,984
Security deposits	$ 194,832	$ 193,562

Property, plant and equipment_2

Property, plant and equipment (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of company's equipment
Property, plant and equipment	$ 6,093,423	$ 6,327,629
Less: accumulated depreciation	(511,022)	(718,726)
Property, plant and equipment, net	5,582,401	5,608,903
Building [Member]
Schedule of company's equipment
Property, plant and equipment	969,188
Computer equipment and software [Member]
Schedule of company's equipment
Property, plant and equipment	102,325	94,530
Furniture and other equipment [Member]
Schedule of company's equipment
Property, plant and equipment	271,798	271,798
Leasehold Improvements [Member]
Schedule of company's equipment
Property, plant and equipment	17,280	17,280
Equipment and machinery [Member]
Schedule of company's equipment
Property, plant and equipment	943,464	943,464
Automobiles [Member]
Schedule of company's equipment
Property, plant and equipment	4,638	4,638
Building held for lease [Member]
Schedule of company's equipment
Property, plant and equipment	196,416	196,416
Laboratory and temporary units [Member]
Schedule of company's equipment
Property, plant and equipment	0	1,364,748
Land [Member]
Schedule of company's equipment
Property, plant and equipment	1,190,655	1,190,655
Construction in process
Schedule of company's equipment
Property, plant and equipment	$ 2,397,659	$ 2,244,100

Property, plant and equipment_3

Property, plant and equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 370,525	$ 410,314
Laboratory units and Construction in process [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment written off	$ 1,229,034

Notes Receivable (Details Textu

Notes Receivable (Details Textual) - USD ($)		1 Months Ended			12 Months Ended
	Jan. 21, 2020	Apr. 30, 2020	Jan. 22, 2020	Jan. 21, 2020	Dec. 31, 2023	Dec. 31, 2022
Notes Recievable [Line Items]
Interest income recognized					$ 0	$ 37,397
Write off of debt principal amount					750,000
Write off of debt accrued interest					$ 129,418
Notes Receivable [Member]
Notes Recievable [Line Items]
Maturity date	Jul. 31, 2023	Jul. 31, 2023	Jul. 31, 2023
Interest rate	5%		5%	5%
Company Note [Member]
Notes Recievable [Line Items]
Advances in note receivable		$ 250,000
Interest rate		5%
Loaned amount		$ 250,000
Loaned amount	$ 100,000			$ 100,000		100,000
Company Note [Member] | Notes Receivable [Member]
Notes Recievable [Line Items]
Advances in note receivable	$ 400,000			400,000
Loaned amount			$ 400,000
Galvin Note [Member] | Paul Galvin [Member]
Notes Recievable [Line Items]
Loaned amount						$ 100,000
Galvin Note [Member] | Notes Receivable [Member]
Notes Recievable [Line Items]
Advances in note receivable				$ 100,000
Loaned amount			$ 100,000

Accounts Payables and Accrued_3

Accounts Payables and Accrued Liabilities (Details) - USD ($)		Dec. 31, 2023	Dec. 31, 2022
Accounts Payables and Accrued Liabilities
Accounts payable	[1]	$ 6,467,854	$ 3,147,014
Accrued public fees	[2]	150,474	178,491
Accrued g&a		971,124	254,557
Accrued payroll and benefits	[3]	1,349,043	349,777
Accrued interest		44,038	10,923
Accrued losses on construction services		871,730
Accrued non-income taxes	[4]		68,760
Total Accounts Payable and Accrued Liabilities		$ 9,854,263	$ 4,009,522
[1]Payables also includes insurance financing payable and construction retainage payable balances along with the Company's normal account payable balances.[2]Public fees include accruals for accounting, legal, and SEC compliance expenses.[3]Accrued wages, salaries, PTO, benefits, taxes, and other incentive plan expenses.[4]Non-income taxes includes property taxes, franchise taxes and other.

Notes Payable (Details)

Notes Payable (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Long-term notes payable, gross	$ 11,814,717	$ 3,478,300
Less: Debt discount and debt issuance costs	(895,222)	(80,000)
Total	10,919,495	3,398,300
Less: current maturities	(8,472,080)	(2,648,300)
Total	2,447,415	750,000
LV Note [Member]
Debt Instrument [Line Items]
Long-term notes payable, gross	5,000,000	2,580,000
Loan Agreement [Member]
Debt Instrument [Line Items]
Long-term notes payable, gross	750,000	750,000
2022 Note [Member]
Debt Instrument [Line Items]
Long-term notes payable, gross	148,300	148,300
Debenture [Member]
Debt Instrument [Line Items]
Long-term notes payable, gross	123,600
Security Agreement [Member]
Debt Instrument [Line Items]
Long-term notes payable, gross	727,271
Cash Advance Agreement [Member]
Debt Instrument [Line Items]
Long-term notes payable, gross	1,750,000
Overadvance [Member]
Debt Instrument [Line Items]
Long-term notes payable, gross	790,546
BCV Loan Agreement [Member]
Debt Instrument [Line Items]
Long-term notes payable, gross	1,750,000
Peak One Opportunity Fund Lp [Member]
Debt Instrument [Line Items]
Long-term notes payable, gross	700,000
Galvin Note Payable [Member]
Debt Instrument [Line Items]
Long-term notes payable, gross	$ 75,000

Notes Payable (Details Textual)

Notes Payable (Details Textual) - USD ($)					1 Months Ended		12 Months Ended
	Feb. 07, 2023	Sep. 08, 2022	Aug. 31, 2022	Jul. 14, 2021	Oct. 29, 2021	Aug. 31, 2019	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Principal amount				$ 2,000,000
Interest rate				12%
Net loan proceeds				$ 1,948,234
Capitalized in interest charges							$ 0	$ 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							0	4,134
Proceeds from short-term note payable		$ 500,000
Amortization of debt Issuance Costs							990,043	23,726
Conversion of short-term notes payable to common stock							730,000
Warrant Four [Member]
Debt Instrument [Line Items]
Maturity date						Aug. 29, 2024
Private Placement [Member]
Debt Instrument [Line Items]
Interest rate	18%
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 to 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] | Reverse Stock Split in May 2024 [Member]
Debt Instrument [Line Items]
Conversion of stock, shares converted	138,034
Private Placement [Member] | Before Adjustment of Reverse Stock Split [Member]
Debt Instrument [Line Items]
Conversion of stock, shares converted	2,760,675
Private Placement [Member] | Warrant Four [Member]
Debt Instrument [Line Items]
Exercise period	5 years
Private Placement [Member] | Warrant Four [Member] | Reverse Stock Split in May 2024 [Member]
Debt Instrument [Line Items]
Debt instrument, convertible, conversion price	$ 45
Private Placement [Member] | Warrant Four [Member] | Before Adjustment of Reverse Stock Split [Member]
Debt Instrument [Line Items]
Debt instrument, convertible, conversion price	$ 2.25
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] | Reverse Stock Split in May 2024 [Member]
Debt Instrument [Line Items]
Shares of common stock	25,000
Private Placement [Member] | Peak One Opportunity Fund Lp [Member] | Warrants [Member] | Before Adjustment of Reverse Stock Split [Member]
Debt Instrument [Line Items]
Shares of common stock	500,000
Private Placement [Member] | Peak One Opportunity Fund Lp [Member] | Warrants [Member] | Warrant Four [Member] | Reverse Stock Split in May 2024 [Member]
Debt Instrument [Line Items]
Shares of common stock	25,000
Private Placement [Member] | Peak One Opportunity Fund Lp [Member] | Warrants [Member] | Warrant Four [Member] | Before Adjustment of Reverse Stock Split [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%
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
Prepaid interest							$ 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							$ 730,000
Convertible Debt [Member] | Peak One Opportunity Fund Lp [Member] | Reverse Stock Split in May 2024 [Member]
Debt Instrument [Line Items]
Conversion of short-term notes payable to common stock (in shares)							25,446
Convertible Debt [Member] | Peak One Opportunity Fund Lp [Member] | Before Adjustment of Reverse Stock Split [Member]
Debt Instrument [Line Items]
Conversion of short-term notes payable to common stock (in shares)							508,917
Convertible Debt [Member] | Private Placement [Member]
Debt Instrument [Line Items]
Principal amount	$ 1,100,000
Short-term note term	12 months
Bear interest	8%
Convertible Debt [Member] | Private Placement [Member] | Reverse Stock Split in May 2024 [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Price, Decrease	$ 8
Debt instrument, convertible, conversion price	30
Convertible Debt [Member] | Private Placement [Member] | Before Adjustment of Reverse Stock Split [Member]
Debt Instrument [Line Items]
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							$ 6,667
Debt issuance costs incurred							80,000
Amortization of debt Issuance Costs							73,333
Accretion of debt discount							416,386
Net of debenture discount							37,853
Debentures [Member] | Private Placement [Member] | Restricted Stock [Member]
Debt Instrument [Line Items]
Equity, Fair Value Disclosure							76,000
Debentures [Member] | Private Placement [Member] | Warrant Four [Member]
Debt Instrument [Line Items]
Warrants, Fair Value Disclosure							$ 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 (Details1 - Textu

Notes Payable (Details1 - Textual)							12 Months Ended
	Dec. 14, 2023 USD ($)	Nov. 20, 2023 USD ($)	Sep. 26, 2023 USD ($)	Jun. 23, 2023 USD ($) a shares	Jun. 08, 2023 USD ($) a ft²	May 16, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Aug. 16, 2023 USD ($)	Jul. 14, 2021 USD ($)
Notes Payable
Unamortized debt issuance costs, net							$ 0	$ 4,134
Principal amount										$ 2,000,000
Recognized amortization of debt issuance costs							990,043	$ 23,726
Notes Payable, Other Payables [Member]
Notes Payable
Debt issuance costs incurred							$ 406,825
Debt instrument, Bear interest rate							8%
Galvin Note Payable [Member]
Notes Payable
Principal amount	$ 75,000
Debt Instrument, Maturity Date	Dec. 14, 2024
Cash Advance Agreement [Member] | Obligations Upon Future Receivables [Member] | SG Building Blocks, Inc. [Member] | Cedar Advance LLC [Member]
Notes Payable
Cash advance debt due						$ 500,000
Debt Instrument, Collateral Amount						710,500
Debt Instrument, Periodic Payment						$ 25,375
Debt Instrument, Frequency of Periodic Payment						week
Debt issuance costs incurred						$ 25,000
Unamortized debt issuance costs, net							$ 10,713
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		$ 360,000	$ 825,000				424,454
Debt Instrument, Collateral Amount		511,200	1,171,500				302,817
Debt Instrument, Periodic Payment		$ 20,300	$ 41,800
Debt Instrument, Frequency of Periodic Payment		week	week
Debt issuance costs incurred							0
Cash advance debt less underwriting fees and expenses paid, for net funds provided		$ 342,200
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
Cash advance debt due					$ 1,500,000
Security Agreement [Member] | Secured Note [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member]
Notes Payable
Debt issuance costs incurred							70,120
Unamortized debt issuance costs, net							52,585
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							17,535
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					60 months
Period of agreement termination before end of renewal term					60 months
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					90 months
Period of agreement termination before end of renewal term					90 months
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
Unamortized debt issuance costs, net							633,262
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							$ 57,569
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

Business Combination (Detail Te

Business Combination (Detail Textual) - USD ($)	Dec. 31, 2023	Sep. 17, 2020
Business Combination
Cash		$ 1,059,600
Initial contingent consideration liability	$ 0

Leases (Details)

Leases (Details)	Dec. 31, 2023 USD ($)
Operating Leases
Right-of-use assets, net	$ 551,702
Current liabilities	146,753
Non-current liabilities	404,949
Total operating lease liabilities	551,702
Finance Leases
Right-of-use assets	1,435,435
Current liabilities	709,335
Non-current liabilities	144,342
Total finance lease liabilities	$ 853,677
Weighted Average Remaining Lease Term
Operating leases	1 year 9 months
Finance leases	1 year
Weighted Average Discount Rate
Operating leases	3%
Finance leases	3%

Leases (Details 1)

Leases (Details 1)	Dec. 31, 2023 USD ($)
Operating
2024	$ 324,000
2025	243,000
Total lease payments	567,000
Less: Imputed interest	(15,298)
Present value of lease liabilities	551,702
Financing
2024	801,869
2025	66,822
Total lease payments	868,691
Less: Imputed interest	(15,014)
Present value of lease liabilities	$ 853,677
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Present value of lease liabilities
Total
2024	$ 1,125,869
2025	309,822
Total lease payments	1,435,691
Less: Imputed interest	(30,312)
Present value of lease liabilities	$ 1,405,379

Leases (Details Textual)

Leases (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Lease term, description	The leases have remaining lease terms ranging from one year to ten years.
Total lease expense	$ 943,441	$ 770,272

Construction Backlog (Details)

Construction Backlog (Details) - USD ($)	12 Months Ended
	Dec. 31, 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	11,614,650	13,803,733
Adjustments and cancellations, net		1,086,301
Subtotal	18,425,412	18,107,943
Less: contract revenue earned during the period	(16,523,080)	(11,297,181)
Balance - end of period	$ 1,902,332	$ 6,810,762

Construction Backlog (Details 1

Construction Backlog (Details 1)	Dec. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total Backlog	$ 1,902,332
Within 1 year [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total Backlog	$ 1,902,332

Construction Backlog (Details T

Construction Backlog (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($)
ATCO Structures & Logistics (USA) Inc. [Member]
Construction Backlog (Textual)
Construction backlog contract amount	$ 5,771,200

Segment Reporting (Details)

Segment Reporting (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenue	$ 16,523,080	$ 24,393,946
Operating income (loss)	(24,772,656)	(7,229,970)
Other income (expense)	(1,985,250)	140,728
Income (loss) before income taxes	(26,757,906)	(7,089,242)
Less: Net income (loss) attributable to non-controlling interest	(475,373)	1,229,806
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	(26,282,533)	(8,319,048)
Total Assets	17,211,275	26,555,680
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	16,523,080	24,393,946
Operating income (loss)	(24,772,656)	(7,229,970)
Other income (expense)	(1,985,250)	140,728
Income (loss) before income taxes	(26,757,906)	(7,089,242)
Less: Net income (loss) attributable to non-controlling interest	475,373	1,229,806
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	(26,282,533)	(8,319,048)
Total Assets	17,211,275	26,555,680
Depreciation and amortization	598,244	615,191
Capital expenditures	607,404	2,760,032
Operating Segments [Member] | Construction [Member]
Segment Reporting Information [Line Items]
Revenue	16,523,080	12,752,219
Operating income (loss)	(2,721,899)	(472,039)
Other income (expense)	(648,157)	373,300
Income (loss) before income taxes	(3,370,056)	(98,739)
Less: Net income (loss) attributable to non-controlling interest
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	(3,370,056)	(98,739)
Total Assets	5,997,826	11,287,672
Depreciation and amortization	182,530	574,961
Capital expenditures		1,858,054
Operating Segments [Member] | Medical [Member]
Segment Reporting Information [Line Items]
Revenue		11,641,727
Operating income (loss)	(529,569)	2,588,830
Other income (expense)
Income (loss) before income taxes	(529,569)	2,588,830
Less: Net income (loss) attributable to non-controlling interest		1,229,806
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	(529,569)	1,359,024
Total Assets	1,483	291,542
Depreciation and amortization		40,230
Capital expenditures
Operating Segments [Member] | Development [Member]
Segment Reporting Information [Line Items]
Revenue
Operating income (loss)	(3,023,448)	(2,137,866)
Other income (expense)	(1,177,093)	(306,393)
Income (loss) before income taxes	(4,200,541)	(2,444,259)
Less: Net income (loss) attributable to non-controlling interest	475,373
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	(3,725,168)	(2,444,259)
Total Assets	9,559,966	9,268,918
Depreciation and amortization	236
Capital expenditures		893,785
Operating Segments [Member] | Corporate and support [Member]
Segment Reporting Information [Line Items]
Revenue
Operating income (loss)	(18,497,740)	(7,208,895)
Other income (expense)	160,000	73,821
Income (loss) before income taxes	(18,657,740)	(7,135,074)
Less: Net income (loss) attributable to non-controlling interest
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	(18,657,740)	(7,135,074)
Total Assets	1,652,000	5,707,548
Depreciation and amortization	415,478
Capital expenditures	$ 607,404	$ 8,193

Segment Reporting - Narrative (

Segment Reporting - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 Segments
Segment Reporting [Abstract]
Number of Reportable Segments	3

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred:
Federal	$ (5,567,459)	$ (1,600,538)
State and local	35,157	(688,620)
Total deferred	(5,532,302)	(2,289,158)
Total provision (benefit) for income taxes	(5,532,302)	(2,289,158)
Less: valuation allowance	5,532,302	2,289,158
Income tax provision

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Summary of reconciliation of the federal statutory rate
Benefit for income taxes at federal statutory rate	21%	21%
State and local income taxes, net of federal benefit	3.90%	3.90%
Less valuation allowance	(24.90%)	(24.90%)
Effective income tax rate	0%	0%

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets (liabilities)
Net operating loss carryforward	$ 12,138,836	$ 8,155,944
Bad debt reserve	34,338	37,734
Employee stock compensation	2,605,215	2,031,628
Intangible assets	305,516	(467,395)
Depreciation	(181,016)	(165,336)
Accrued expenses	296,808	74,801
Charity	194	213
Net deferred tax asset	15,199,891	9,667,589
Valuation allowance	(15,199,891)	(9,667,589)
Net deferred tax asset

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Taxes (Textual)
Reconciliation of federal statutory rate	0%	0%
Valuation allowance	$ 5,532,302	$ 2,289,158
Net operating loss carry forward	$ 0
Net operating loss expiration date	Dec. 31, 2037
Unrecognized tax benefits	$ 0
Future taxable income temporarily removed percentage	0%
Percentage of net operating losses carryforward offset up	100%
Percentage of net operating losses carryforward settlement	0%
Federal and State tax [Member]
Income Taxes (Textual)
Net operating loss carry forward	$ 31,600,000

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details Textual) - Non-Employees and Non-Directors [Member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Stock options [Member] | Reverse Stock Split in May 2024 [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities that could potentially dilute future net income per share	1,822	1,822
Stock options [Member] | Before Adjustment of Reverse Stock Split [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities that could potentially dilute future net income per share	36,436	36,436
RSUs [Member] | Reverse Stock Split in May 2024 [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities that could potentially dilute future net income per share	0	168,509
RSUs [Member] | Before Adjustment of Reverse Stock Split [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities that could potentially dilute future net income per share	0	3,370,186
Warrants [Member] | Common Stock [Member] | Reverse Stock Split in May 2024 [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities that could potentially dilute future net income per share	112,357	102,276
Warrants [Member] | Common Stock [Member] | Before Adjustment of Reverse Stock Split [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities that could potentially dilute future net income per share	2,247,133	2,025,020

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)			1 Months Ended			12 Months Ended
	Feb. 07, 2023	Oct. 25, 2021	Dec. 31, 2022	Aug. 31, 2019	Apr. 30, 2019	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues						$ 394,735
Issuance of warrants and restricted common stock for debt issuances						354,239
Common stock issued for services						216,250
Gross proceeds		$ 11,550,000
Offering expenses		$ 10,500,000
Noncontrolling interest distribution						46,417	$ 2,976,148
SG DevCorp. Issuance of stock						684,438
Stock Repurchased During Period, Value						42,716	49,680
Conversion of accrued interest						45,000
Conversion of short -terms notes payable						730,000
Peak Stock and Warrants Issuances						$ 354,329
Common Stock
Class of Stock [Line Items]
Issued shares of common stock						32,895
Stock Issued During Period, Value, New Issues						$ 329
Issuance of warrants and restricted common stock for debt issuances, Shares						2,500
Issuance of warrants and restricted common stock for debt issuances						$ 25
Common stock, per share		$ 0.01
Common stock issued for services						$ 93
Common stock issued for services, Shares						9,250
Issuance of restricted stock units for prior vested shares, Shares						151,017	30,355
Issuance of restricted common stock for services, Shares						14,376
Conversion of accrued interest						$ 15
Conversion of short -terms notes payable						$ 254
Cashless warrant exercise, Shares						13,704
Pre-Funded Warrant Shares
Class of Stock [Line Items]
Nominal exercise price		$ 0.001
Common Stock Warrants
Class of Stock [Line Items]
Exercise period		5 years
Treasury Stock
Class of Stock [Line Items]
Stock Repurchased During Period, Value						$ 42,716	$ 49,680
Reverse Stock Split in May 2024 [Member] | Common Stock
Class of Stock [Line Items]
Issued shares of common stock		48,750
Issuance of warrants and restricted common stock for debt issuances, Shares						2,500
Common stock issued for services, Shares						14,376
Issuance of restricted stock units for prior vested shares, Shares						151,017
Issuance of restricted common stock for services, Shares							2,166
Debt conversion, converted instrument, shares issued						26,946
Cashless warrant exercise, Shares						13,704
Reverse Stock Split in May 2024 [Member] | Pre-Funded Warrant Shares
Class of Stock [Line Items]
Issued warrants		109,469
Reverse Stock Split in May 2024 [Member] | Series A Warrants
Class of Stock [Line Items]
Issued warrants		94,932
Reverse Stock Split in May 2024 [Member] | Common Stock Warrants
Class of Stock [Line Items]
Nominal exercise price		$ 96
Before Adjustment of Reverse Stock Split [Member] | Common Stock
Class of Stock [Line Items]
Issued shares of common stock		975,000
Issuance of warrants and restricted common stock for debt issuances, Shares						50,000
Issuance of restricted common stock for services, Shares						3,020,334	43,333
Debt conversion, converted instrument, shares issued						538,917
Cashless warrant exercise, Shares						274,074
Before Adjustment of Reverse Stock Split [Member] | Pre-Funded Warrant Shares
Class of Stock [Line Items]
Issued warrants		2,189,384
Before Adjustment of Reverse Stock Split [Member] | Series A Warrants
Class of Stock [Line Items]
Issued warrants		1,898,630
Before Adjustment of Reverse Stock Split [Member] | Common Stock Warrants
Class of Stock [Line Items]
Nominal exercise price		$ 4.8
Equity purchase agreement [Member]
Class of Stock [Line Items]
Common stock issued for services						$ 437,325
Equity purchase agreement [Member] | Peak One Opportunity Fund Lp [Member]
Class of Stock [Line Items]
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%
Equity purchase agreement [Member] | Peak One Opportunity Fund Lp [Member] | Minimum [Member]
Class of Stock [Line Items]
Amount of put notice under equity purchase agreement	$ 25,000
Equity purchase agreement [Member] | Peak One Opportunity Fund Lp [Member] | Maximum [Member]
Class of Stock [Line Items]
Amount of put notice under equity purchase agreement	$ 750,000
Equity purchase agreement [Member] | Reverse Stock Split in May 2024 [Member] | Peak One Opportunity Fund Lp [Member]
Class of Stock [Line Items]
Issued shares of common stock	3,750					32,895
Equity purchase agreement [Member] | Before Adjustment of Reverse Stock Split [Member]
Class of Stock [Line Items]
Issued shares of common stock						657,895
Stock Issued During Period, Value, New Issues						$ 394,735
Common stock issued for services, Shares						287,512
Equity purchase agreement [Member] | Before Adjustment of Reverse Stock Split [Member] | Peak One Opportunity Fund Lp [Member]
Class of Stock [Line Items]
Issued shares of common stock	75,000
Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Common stock, per share					$ 22
Issuance costs of offering					$ 379,816
Securities Purchase Agreement [Member] | Reverse Stock Split in May 2024 [Member]
Class of Stock [Line Items]
Issued shares of common stock					2,119
Stock Issued During Period, Value, New Issues					$ 440
Warrants to purchase of common stock					212
Securities Purchase Agreement [Member] | Before Adjustment of Reverse Stock Split [Member]
Class of Stock [Line Items]
Issued shares of common stock					42,388
Warrants to purchase of common stock					4,239
SGB Development Corp. (“SG DevCorp”) [Member]
Class of Stock [Line Items]
SG DevCorp. Issuance of stock						$ 684,438
IPO [Member] | Reverse Stock Split in May 2024 [Member]
Class of Stock [Line Items]
Issued shares of common stock				112
IPO [Member] | Before Adjustment of Reverse Stock Split [Member]
Class of Stock [Line Items]
Issued shares of common stock				2,250
IPO [Member] | SGB Development Corp. (“SG DevCorp”) [Member]
Class of Stock [Line Items]
Sale of stock, Distributed fair market value			$ 8,220,004			$ 8,220,004
Common Stock Issued Under Underwriting Agreement [Member]
Class of Stock [Line Items]
Issuance costs of offering				$ 181,695
Common Stock Issued Under Underwriting Agreement [Member] | Reverse Stock Split in May 2024 [Member]
Class of Stock [Line Items]
Issued shares of common stock				2,250
Stock Issued During Period, Value, New Issues				$ 340
Common Stock Issued Under Underwriting Agreement [Member] | Before Adjustment of Reverse Stock Split [Member]
Class of Stock [Line Items]
Issued shares of common stock				45,000
Common stock, per share				$ 17
Private Placement Offering (the “Offering”) [Member]
Class of Stock [Line Items]
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

Warrants (Details Textuals)

Warrants (Details Textuals) - USD ($)	1 Months Ended						12 Months Ended
	Feb. 28, 2023	Oct. 31, 2021	May 31, 2020	Aug. 31, 2019	Apr. 30, 2019	Jun. 30, 2017	Dec. 31, 2023	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Common stock price per share							$ 0
Cashless warrant exercise
June 21, 2018 and expired June 21, 2023 [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value of warrants						$ 63,796
Maturity date						Jun. 21, 2023
June 21, 2018 and expired June 21, 2023 [Member] | Reverse Stock Split in May 2024 [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants						216
Common stock price per share						$ 2,500
June 21, 2018 and expired June 21, 2023 [Member] | Before Adjustment of Reverse Stock Split [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants						4,313
Common stock price per share						$ 125
October 29, 2019 and expire October 29, 2024 [Member]
Subsidiary, Sale of Stock [Line Items]
Maturity date					Oct. 29, 2024
October 29, 2019 and expire October 29, 2024 [Member] | Reverse Stock Split in May 2024 [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants					2,119
Common stock price per share					$ 550
October 29, 2019 and expire October 29, 2024 [Member] | Before Adjustment of Reverse Stock Split [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants					42,388
Common stock price per share					$ 27.5
October 29, 2019 and expire April 24, 2024 [Member]
Subsidiary, Sale of Stock [Line Items]
Maturity date					Apr. 24, 2024
October 29, 2019 and expire April 24, 2024 [Member] | Reverse Stock Split in May 2024 [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants					212
Common stock price per share					$ 550
October 29, 2019 and expire April 24, 2024 [Member] | Before Adjustment of Reverse Stock Split [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants					4,239
Common stock price per share					$ 27.5
February 1, 2020 and expire August 29, 2024 [Member]
Subsidiary, Sale of Stock [Line Items]
Maturity date				Aug. 29, 2024
February 1, 2020 and expire August 29, 2024 [Member] | Reverse Stock Split in May 2024 [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants				112
Common stock price per share				$ 425
February 1, 2020 and expire August 29, 2024 [Member] | Before Adjustment of Reverse Stock Split [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants				2,250
Common stock price per share				$ 21.25
November 6, 2021 and expire May 5, 2025
Subsidiary, Sale of Stock [Line Items]
Maturity date			May 05, 2025
Cashless warrant exercise								$ 707,000
November 6, 2021 and expire May 5, 2025 | Reverse Stock Split in May 2024 [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants			15,000
Common stock price per share			$ 62.8
Cashless warrant exercise, Shares								11,315
November 6, 2021 and expire May 5, 2025 | Before Adjustment of Reverse Stock Split [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants			300,000
Common stock price per share			$ 3.14
Class of warrant or right, number of securities called by warrants or rights								226,300
October 26,2021 and expire Five Years [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants		1,898,630
Common stock price per share		$ 4.8
October 26,2021 and expire Five Years [Member] | Reverse Stock Split in May 2024 [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase warrants		94,932
Common stock price per share		$ 96
Peak Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Fair value of warrants	$ 278,239
Exercise period	5 years	5 years
Peak Warrants [Member] | Reverse Stock Split in May 2024 [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant or right, number of securities called by warrants or rights	25,000
Debt instrument, convertible, conversion price	$ 45
Debt instrument, convertible, conversion price, decrease	$ 8
Debt instrument, original issue discount	$ 354,329
Peak Warrants [Member] | Before Adjustment of Reverse Stock Split [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant or right, number of securities called by warrants or rights	500,000
Debt instrument, convertible, conversion price	$ 2.25
Debt instrument, convertible, conversion price, decrease	$ 0.4
Common Stock
Subsidiary, Sale of Stock [Line Items]
Cashless warrant exercise, Shares							13,704
Cashless warrant exercise							$ 137
Common Stock | Reverse Stock Split in May 2024 [Member]
Subsidiary, Sale of Stock [Line Items]
Cashless warrant exercise, Shares							13,704
Common Stock | Before Adjustment of Reverse Stock Split [Member]
Subsidiary, Sale of Stock [Line Items]
Cashless warrant exercise, Shares							274,074

Warrants - Summary of warrant a

Warrants - Summary of warrant activity (Details) - Warrants - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Warrants
Number of Warrants, Outstanding and exercisable - end of period	126,091
Weighted Average Remaining Contractual Term (Years)	2 years 9 months	3 years 9 months 18 days
Number of Shares, Granted	25,000
Number of Warrants, Expired	(216)
Number of Warrants, Exercised	(25,019)
Number of Warrants, Outstanding and exercisable - beginning of period	125,856	126,091
Weighted Average Exercise Price, Outstanding and exercisable - beginning of period	$ 94.8
Weighted Average Exercise Price, Granted	45
Weighted Average Exercise Price, Outstanding and exercisable - end of period	$ 93.6	$ 94.8
Aggregate Intrinsic Value, Outstanding and exercisable - beginning of period
Aggregate Intrinsic Value, Outstanding and exercisable - end of period

Warrants - Schedule of Warrants

Warrants - Schedule of Warrants, Valuation assumptions using a Black-Scholes Value model (Details)	Dec. 31, 2023
Risk-free interest rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants Outstanding, Measurement Input	0.0448
Contractual term
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant expiration period	5 years
Dividend yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants Outstanding, Measurement Input	0
Expected volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants Outstanding, Measurement Input	1.03

Share-based Compensation (Detai

Share-based Compensation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Stock-Based Compensation Expense
Total	$ 3,210,631	$ 2,798,844
Stock options [Member]
Stock-Based Compensation Expense
Total
RSUs [Member]
Stock-Based Compensation Expense
Total	3,210,631	2,798,844
Payroll and related expenses [Member]
Stock-Based Compensation Expense
Total	3,210,631	2,798,844
General and administrative expenses [Member]
Stock-Based Compensation Expense
Total

Share-based Compensation (Det_2

Share-based Compensation (Details 1) - Stock options [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Shares
Shares Outstanding, Beginning balance	1,822	1,822
Shares, Granted
Shares, Exercised
Shares, Cancelled
Shares Outstanding, Ending balance	1,822	1,822	1,822
Shares, Exercisable	1,822	1,822
Weighted Average Fair Value Per Share
Weighted Average Fair Value Per Share, Outstanding, Beginning balance	$ 496	$ 496
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	496	496	$ 496
Weighted Average Fair Value Per Share, Exercisable		496
Weighted Average Exercise Price Per Share
Weighted Average Exercise Price Per Share, Outstanding, Beginning balance	1,574.2	1,574.2
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	1,574.2	1,574.2	$ 1,574.2
Weighted Average Exercise Price Per Share, Exercisable		$ 1,574.2
Weighted Average Remaining Terms (in years)
Weighted Average Remaining Terms (in years), Outstanding		4 years 4 months 2 days	5 years 4 months 2 days
Weighted Average Remaining Terms (in years), Exercisable		4 years 4 months 2 days
Aggregate Intrinsic Value
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) - RSUs [Member]	12 Months Ended
	Dec. 31, 2023 shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of Warrants, Outstanding and exercisable - end of period	59,547
Number of Shares, Granted	29,250
Number of Shares, Vested	(88,797)
Number of Shares, Forfeited/Expired
Number of Warrants, Outstanding and exercisable - beginning of period

Share-based Compensation (Det_4

Share-based Compensation (Details Textual)				1 Months Ended	3 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	Jun. 30, 2023 Employee $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) Employee $ / shares shares	Aug. 18, 2021 shares	Oct. 26, 2016 shares
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock-based compensation | $						$ 3,210,631	$ 2,798,844
Restricted stock or options issued, shares				200,000
Common stock available for issuance, shares						0
Recognized stock-based compensation expense | $						$ 0	0
Unrecognized compensation costs | $						$ 0
Average share price | $ / shares						$ 0
Restricted Stock [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock-based compensation | $						$ 3,210,631	2,798,844
Restricted Stock Units (RSUs) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Vesting Period	18 months
Award granted (in shares)						29,250
Fair value of restricted units | $							$ 1,843,000
Restricted Stock Units (RSUs) [Member] | Reverse Stock Split in May 2024 [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Award granted (in shares)	3,000
Restricted Stock Units (RSUs) [Member] | Before Adjustment of Reverse Stock Split [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Award granted (in shares)	60,000
Employees [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of employees | Employee							7
Employees [Member] | Restricted Stock Units (RSUs) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of employees | Employee					6
Non-employee director [Member] | Restricted Stock Units (RSUs) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Vesting Period		2 years
Number of Directors | Director		5
Paul Galvin and Seven Employees [Member] | Restricted Stock Units (RSUs) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Vesting Period							2 years
Paul Galvin and Seven Employees [Member] | Restricted Stock Units (RSUs) [Member] | Reverse Stock Split in May 2024 [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Award granted (in shares)							52,250
Paul Galvin and Seven Employees [Member] | Restricted Stock Units (RSUs) [Member] | Reverse Stock Split in May 2024 [Member] | Minimum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Fair value of award (in dollars per share) | $ / shares							$ 26
Paul Galvin and Seven Employees [Member] | Restricted Stock Units (RSUs) [Member] | Reverse Stock Split in May 2024 [Member] | Maximum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Fair value of award (in dollars per share) | $ / shares							$ 44.8
Paul Galvin and Seven Employees [Member] | Restricted Stock Units (RSUs) [Member] | Before Adjustment of Reverse Stock Split [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Award granted (in shares)							1,045,000
Paul Galvin and Seven Employees [Member] | Restricted Stock Units (RSUs) [Member] | Before Adjustment of Reverse Stock Split [Member] | Minimum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Fair value of award (in dollars per share) | $ / shares							$ 1.3
Paul Galvin and Seven Employees [Member] | Restricted Stock Units (RSUs) [Member] | Before Adjustment of Reverse Stock Split [Member] | Maximum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Fair value of award (in dollars per share) | $ / shares							$ 2.24
Four Non-Employee Directors [Member] | Restricted Stock Units (RSUs) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Vesting Period			2 years
Number of employees | Director			4
Four Non-Employee Directors [Member] | Restricted Stock Units (RSUs) [Member] | Reverse Stock Split in May 2024 [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Award granted (in shares)			4,000
Fair value of award (in dollars per share) | $ / shares			$ 26
Four Non-Employee Directors [Member] | Restricted Stock Units (RSUs) [Member] | Before Adjustment of Reverse Stock Split [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Award granted (in shares)			80,000
Fair value of award (in dollars per share) | $ / shares			$ 1.3
Five non-employee directors [Member] | Restricted Stock Units (RSUs) [Member] | Reverse Stock Split in May 2024 [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Award granted (in shares)		13,408
Fair value of award (in dollars per share) | $ / shares		$ 20.2
Five non-employee directors [Member] | Restricted Stock Units (RSUs) [Member] | Before Adjustment of Reverse Stock Split [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Award granted (in shares)		268,166
Fair value of award (in dollars per share) | $ / shares		$ 1.01
Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Vesting Period					2 years
Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member] | Reverse Stock Split in May 2024 [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Award granted (in shares)					15,842
Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member] | Reverse Stock Split in May 2024 [Member] | Minimum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Fair value of award (in dollars per share) | $ / shares					$ 17
Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member] | Reverse Stock Split in May 2024 [Member] | Maximum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Fair value of award (in dollars per share) | $ / shares					$ 20.2
Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member] | Before Adjustment of Reverse Stock Split [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Award granted (in shares)					316,834
Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member] | Before Adjustment of Reverse Stock Split [Member] | Minimum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Fair value of award (in dollars per share) | $ / shares					$ 0.85
Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member] | Before Adjustment of Reverse Stock Split [Member] | Maximum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Fair value of award (in dollars per share) | $ / shares					$ 1.01
2016 Plan [Member] | Reverse Stock Split in May 2024 [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of shares of the company’s common stock authorized for issuance								181,250	1,250
2016 Plan [Member] | Before Adjustment of Reverse Stock Split [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of shares of the company’s common stock authorized for issuance								3,625,000	25,000

Commitments and Contingencies (

Commitments and Contingencies (Details)

1 Months Ended

12 Months Ended

May 01, 2023 USD ($) shares

Mar. 14, 2023 USD ($)

Apr. 14, 2021

Apr. 13, 2020

Feb. 11, 2020 USD ($)

Jan. 01, 2019 USD ($)

Sep. 12, 2018 USD ($)

Apr. 30, 2020

Dec. 31, 2023 USD ($) shares

Sep. 19, 2023 USD ($)

Jul. 31, 2023 USD ($)

Jul. 05, 2022 USD ($)

Other Commitments [Line Items]

Damages sought value

$ 2,861,401.66

$ 2,100,000

$ 761,401.66

RSUs [Member]

Other Commitments [Line Items]

Number of Shares, Granted | shares

29,250

Vesting Period

18 months

RSUs [Member] | Before Adjustment of Reverse Stock Split [Member]

Other Commitments [Line Items]

Number of Shares, Granted | shares

60,000

RSUs [Member] | Reverse Stock Split in May 2024 [Member]

Other Commitments [Line Items]

Number of Shares, Granted | shares

3,000

Employment Agreement Paul Gavin [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

Accrued Salaries

$ 750,000

$ 500,000

EDI International, PC. [Member]

Other Commitments [Line Items]

Damages sought value

$ 1,275,754

Unpaid wages

$ 30,428.71

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.

Litigation Settlement, Amount Awarded from Other Party

$ 450,000

HOLA Defendants [Member]

Other Commitments [Line Items]

Loss Contingency, New Claims Filed, 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

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)		1 Months Ended			12 Months Ended
	Jan. 21, 2020	Apr. 30, 2020	Jan. 22, 2020	Jan. 21, 2020	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Payments to acquire notes receivable from related party						$ 100,000
Notes Receivable [Member]
Related Party Transaction [Line Items]
Interest rate	5%		5%	5%
Maturity date	Jul. 31, 2023	Jul. 31, 2023	Jul. 31, 2023
Company Note [Member]
Related Party Transaction [Line Items]
Advances in note receivable		$ 250,000
Interest rate		5%
Loaned amount	$ 100,000			$ 100,000		$ 100,000
Company Note [Member] | Notes Receivable [Member]
Related Party Transaction [Line Items]
Advances in note receivable	400,000			400,000
Galvin Note [Member] | Notes Receivable [Member]
Related Party Transaction [Line Items]
Advances in note receivable				$ 100,000
Paul Galvin [Member] | Galvin Note [Member]
Related Party Transaction [Line Items]
Payments to acquire notes receivable from related party	100,000
Paul Galvin [Member] | Galvin Note [Member] | Notes Receivable [Member]
Related Party Transaction [Line Items]
Advances in note receivable	$ 100,000

Subsequent Events (Details - Te

Subsequent Events (Details - Textuals 1)							1 Months Ended
	Jan. 29, 2024 USD ($)	Jan. 12, 2024 USD ($) $ / shares shares	Jan. 05, 2024 USD ($)	May 16, 2023 USD ($)	Feb. 07, 2023 USD ($) $ / shares	Jul. 14, 2021 USD ($)	Aug. 27, 2020 shares	Jan. 11, 2024 USD ($) Debenture	Dec. 31, 2023 $ / shares	Dec. 31, 2022 $ / shares
Subsequent Event [Line Items]
Debt instrument, principal amount						$ 2,000,000
Common stock, par value | $ / shares									$ 0.01	$ 0.01
Number of restricted common stock issued | shares							200,000
Debt instrument, term						1 year
Private Placement Offering (the “Offering”) [Member]
Subsequent Event [Line Items]
Debt instrument, redemption price, percentage					110%
Maximum number of days to inform debenture holder					2 days
Percentage of proceeds from issuance of long term debt					50%
Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member]
Subsequent Event [Line Items]
Debt instrument, principal amount					$ 1,100,000
Debt instrument, interest rate					8%
Debt instrument, term					12 months
Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member] | Reverse Stock Split in May 2024 [Member]
Subsequent Event [Line Items]
Debt instrument, conversion price | $ / shares					$ 30
Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member] | Before Adjustment of Reverse Stock Split [Member]
Subsequent Event [Line Items]
Debt instrument, conversion price | $ / shares					$ 1.5
Cash Advance Agreement [Member] | Obligations Upon Future Receivables [Member] | SG Building Blocks, Inc. [Member] | Cedar Advance LLC [Member]
Subsequent Event [Line Items]
Debt Instrument, Collateral Amount				$ 710,500
Cash advance debt due				500,000
Debt Instrument, Periodic Payment				$ 25,375
Debt Instrument, Frequency of Periodic Payment				week
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Private Placement Offering (the “Offering”) [Member] | Peak One Opportunity Fund Lp [Member]
Subsequent Event [Line Items]
Payment of non-accountable fee		$ 17,500
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Private Placement Offering (the “Offering”) [Member] | Maxim Group LLC (“Maxim”) [Member]
Subsequent Event [Line Items]
Payment of placement fee		40,950
Placement fee payable		40,950
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member] | Peak One Opportunity Fund Lp [Member]
Subsequent Event [Line Items]
Number of debentures | Debenture								2
Debt instrument, principal amount		$ 650,000						$ 1,300,000
Debt instrument, interest rate		8%
Debt instrument, purchase price		$ 585,000
Original issue discount rate		10%
Debt instrument, term		12 months
Debt instrument, conversion price | $ / shares		$ 0.46
Debt instrument, redemption price, percentage		110%
Debt instrument, Convertible, Liquidation Preference, Value		$ 1,500,000
Maximum number of days to inform debenture holder		2 days
Percentage of proceeds from issuance of long term debt		50%
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member] | Peak One Opportunity Fund Lp [Member] | Before Adjustment of Reverse Stock Split [Member]
Subsequent Event [Line Items]
Debt instrument, conversion price | $ / shares		$ 9.2
Subsequent Event [Member] | Cash Advance Agreement [Member] | Obligations Upon Future Receivables [Member] | SG Building Blocks, Inc. and SG Echo, LLC [Member] | Maison Capital Group (“Maison”) [Member]
Subsequent Event [Line Items]
Debt Instrument, Collateral Amount			$ 300,000
Cash advance debt due			200,000
Cash advance debt less underwriting fees and expenses paid, for net funds provided			190,000
Debt Instrument, Periodic Payment			$ 12,500
Debt Instrument, Frequency of Periodic Payment			week
Subsequent Event [Member] | Cash Advance Agreement [Member] | Obligations Upon Future Receivables [Member] | SG Building Blocks, Inc. [Member] | Cedar Advance LLC [Member]
Subsequent Event [Line Items]
Debt Instrument, Collateral Amount	$ 1,733,420
Cash advance debt due	1,180,000
Cash advance debt less underwriting fees and expenses paid, for net funds provided	215,575
Debt Instrument, Periodic Payment	$ 49,150
Debt Instrument, Frequency of Periodic Payment	week
Subsequent Event [Member] | Warrants [Member] | Securities Purchase Agreement [Member] | Private Placement Offering (the “Offering”) [Member] | Peak One Opportunity Fund Lp [Member]
Subsequent Event [Line Items]
Number of shares of common stock for conversion upon warrants | shares		375,000
Common stock, par value | $ / shares		$ 0.01
Number of restricted common stock issued | shares		300,000
Warrant expiration period		5 years
Nominal exercise price | $ / shares		$ 0.53
Subsequent Event [Member] | Warrants [Member] | Securities Purchase Agreement [Member] | Private Placement Offering (the “Offering”) [Member] | Peak One Opportunity Fund Lp [Member] | Before Adjustment of Reverse Stock Split [Member]
Subsequent Event [Line Items]
Number of shares of common stock for conversion upon warrants | shares		18,750
Number of restricted common stock issued | shares		15,000
Nominal exercise price | $ / shares		$ 10.6

Subsequent Events (Details - _2

Subsequent Events (Details - Textuals 2) - Subsequent Event [Member] - SGB Development Corp. [Member] - Majestic World Holdings LLC (“MWH”) [Member]	Feb. 07, 2024 USD ($) qtr Installment shares
Membership Interest Purchase Agreement [Member]
Subsequent Events
Business Combination, Stock Consideration | shares	500,000
Business Combination, Cash Consideration	$ 500,000
Business Combination, Percentage of Cash Consideration	100%
Business Combination, Number of installments | Installment	5
Business Combination, Periodic payment	$ 100,000
Business Combination, Number of quarterly periods | qtr	5
Business Combination, Percentage of Voting Interests Acquired at Closing	68.25%
Business Combination, Step Acquisition, Subsequent Acquisition, Percentage	31.75%
Business Combination, Step Acquisition, Subsequent Acquisition by Quarterly, Percentage	6.35%
Profit Sharing Agreement [Member]
Subsequent Events
Business Combination, share of net profits, Percentage	50%
Business Combination, share of net profits, term	5 years

Subsequent Events (Details - _3

Subsequent Events (Details - Textuals 3)						1 Months Ended
	Feb. 16, 2024 USD ($) $ / shares shares	Feb. 15, 2024 USD ($) Debenture Tranche shares	Jan. 12, 2024 USD ($) $ / shares shares	Feb. 07, 2023 USD ($)	Jul. 14, 2021 USD ($)	Aug. 27, 2020 shares	Jan. 29, 2024 USD ($)	Jan. 11, 2024 USD ($) Debenture
Subsequent Events
Debt instrument, principal amount					$ 2,000,000
Number of restricted common stock issued | shares						200,000
Debt instrument, term					1 year
Private Placement Offering (the “Offering”) [Member]
Subsequent Events
Debt instrument, redemption price, percentage				110%
Maximum number of days to inform debenture holder				2 days
Percentage of proceeds from issuance of long term debt				50%
Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member]
Subsequent Events
Debt instrument, principal amount				$ 1,100,000
Debt instrument, interest rate				8%
Debt instrument, term				12 months
Subsequent Event [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member]
Subsequent Events
Payment of non-accountable fee			$ 17,500
Subsequent Event [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member] | Warrants [Member]
Subsequent Events
Number of shares of common stock for conversion upon warrants | shares			375,000
Number of restricted common stock issued | shares			300,000
Warrant expiration period			5 years
Exercise Price of Warrants | $ / shares			$ 0.53
Subsequent Event [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member]
Subsequent Events
Number of debentures | Debenture								2
Debt instrument, principal amount			$ 650,000					$ 1,300,000
Debt instrument, interest rate			8%
Debt instrument, purchase price			$ 585,000
Original issue discount rate			10%
Debt instrument, term			12 months
Debt instrument, conversion price | $ / shares			$ 0.46
Debt instrument, redemption price, percentage			110%
Debt instrument, Convertible, Liquidation Preference, Value			$ 1,500,000
Maximum number of days to inform debenture holder			2 days
Percentage of proceeds from issuance of long term debt			50%
Subsequent Event [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Maxim Group LLC (“Maxim”) [Member] | Private Placement Offering (the “Offering”) [Member]
Subsequent Events
Payment of placement fee			$ 40,950
Placement fee payable			$ 40,950
Subsequent Event [Member] | SGB Development Corp. [Member] | Maxim Group LLC (“Maxim”) [Member] | Private Placement Offering (the “Offering”) [Member]
Subsequent Events
Payment of placement fee	$ 13,500
Placement fee payable	13,500
Subsequent Event [Member] | SGB Development Corp. [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member]
Subsequent Events
Payment of non-accountable fee	$ 6,500
Number of restricted common stock issued | shares	35,000
Subsequent Event [Member] | SGB Development Corp. [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member] | Warrants [Member]
Subsequent Events
Number of shares of common stock for conversion upon warrants | shares	125,000
Warrant expiration period	5 years
Exercise Price of Warrants | $ / shares	$ 2.53
Subsequent Event [Member] | SGB Development Corp. [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member]
Subsequent Events
Number of debentures | Debenture		2
Debt instrument, principal amount	$ 250,000	$ 1,200,000					$ 500,000
Debt instrument, interest rate	8%						8%
Debt instrument, purchase price	$ 225,000
Original issue discount rate	10%
Debt instrument, term	12 months
Debt instrument, conversion price | $ / shares	$ 2.14
Debt instrument, redemption price, percentage	110%
Debt instrument, Convertible, Liquidation Preference, Value	$ 1,500,000
Maximum number of days to inform debenture holder	2 days
Percentage of proceeds from issuance of long term debt	50%
Debt Instrument, Interest Rate, Stated Percentage, Subject to Event of Default	18%
Percentage of outstanding principal amount, Subject to Event of Default	110%
Subsequent Event [Member] | SGB Development Corp. [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Second and third tranche [Member] | Private Placement Offering (the “Offering”) [Member] | Warrants [Member]
Subsequent Events
Number of shares of common stock for conversion upon warrants | shares		125,000
Subsequent Event [Member] | SGB Development Corp. [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Second and third tranche [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member]
Subsequent Events
Payment of non-accountable fee		$ 6,500
Subsequent Event [Member] | SGB Development Corp. [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Second and third tranche [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member]
Subsequent Events
Debt instrument, principal amount		$ 250,000
Debt instrument, interest rate		8%
Number of tranches | Tranche		2
Debt instrument, purchase price		$ 225,000
Debt instrument, Number of shares of common stock issuable upon conversion		35,000
Debt instrument, Number of shares of common stock issuable to designee upon conversion | shares		17,500
Debt instrument, Number of shares of common stock issuable as commitment fee upon conversion | shares		17,500
Subsequent Event [Member] | SGB Development Corp. [Member] | Registration Rights Agreement [Member] | Peak One Opportunity Fund, L.P. (“Peak One”)
Subsequent Events
Maximum period for registration statement filing		60 days
Percentage of outstanding number of shares, subject to an exchange cap		19.99%
Number of outstanding shares, subject to an exchange cap | shares		1,999,000

Subsequent Events (Details - _4

Subsequent Events (Details - Textuals 4) - USD ($)				2 Months Ended
	Mar. 12, 2024	Mar. 08, 2024	Feb. 23, 2024	Feb. 29, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Events
Common stock, par value					$ 0.01	$ 0.01
Subsequent Event [Member] | Reverse Stock Split in May 2024 [Member]
Subsequent Events
Issuance of restricted stock units for prior vested shares, Shares				38,934
Subsequent Event [Member] | Before Adjustment of Reverse Stock Split [Member]
Subsequent Events
Issuance of restricted stock units for prior vested shares, Shares				778,681
Subsequent Event [Member] | Cash Advance Agreement [Member] | SG Building Blocks, Inc. and SG Echo, LLC [Member] | Bridgecap Advance LLC (“Bridgecap”) [Member]
Subsequent Events
Debt Instrument, Collateral Amount			$ 224,850
Cash advance debt due			150,000
Cash advance debt less underwriting fees and expenses paid, for net funds provided			135,000
Debt Instrument, Periodic Payment			$ 2,248.5
Debt Instrument, Frequency of Periodic Payment			day
Subsequent Event [Member] | Warrants [Member] | Warrant Inducement Agreement [Member] | Holder [Member] | Private Placement Offering (the “Offering”) [Member]
Subsequent Events
Common stock, par value		$ 0.01
Number of shares of common stock for conversion upon warrants	3,797,260	1,898,630
Exercise Price of Warrants		$ 0.2603
Proceeds from the exercise of warrants		$ 494,213
Percentage of common stock issued upon exercise of the existing warrants	200%
Minimum period for not to issue any shares of Common Stock or Common Stock equivalents or to file any other registration statement with regulator agency		30 days
Minimum period for not to effect or agree to effect any Variable Rate Transaction		60 days
Maximum period for registration statement filing	30 days
Maximum period for Resale Registration Statement declared effective by regulator agency	60 days
Maximum period for event of a full review for Resale Registration Statement declared effective by regulator agency	90 days
Maximum period for hold a special or annual meeting of shareholders	60 days
Period of interval for hold a meeting of shareholders to seek Stockholder Approval until the earlier of the date Stockholder Approval is obtained	90 days
Subsequent Event [Member] | Warrants [Member] | Warrant Inducement Agreement [Member] | Holder [Member] | Private Placement Offering (the “Offering”) [Member] | Before Adjustment of Reverse Stock Split [Member]
Subsequent Events
Number of shares of common stock for conversion upon warrants	189,863	94,932
Exercise Price of Warrants		$ 5.206
Subsequent Event [Member] | Warrants [Member] | Warrant Inducement Agreement [Member] | Maxim Group LLC (“Maxim”) [Member] | Private Placement Offering (the “Offering”) [Member]
Subsequent Events
Percentage of proceeds from exercise of warrants	7%
Payment of legal fees and other out-of-pocket expenses	$ 10,000

Subsequent Events (Details - _5

Subsequent Events (Details - Textuals 5)

1 Months Ended

2 Months Ended

12 Months Ended

May 07, 2024 USD ($)

Apr. 03, 2024 USD ($)

Mar. 05, 2024 USD ($) Item $ / shares

Feb. 07, 2023 shares

Oct. 25, 2021 $ / shares shares

Apr. 30, 2024 USD ($) shares

Mar. 31, 2024 USD ($) shares

Apr. 30, 2019 $ / shares shares

May 30, 2024 $ / shares shares

Dec. 31, 2023 USD ($) shares

Dec. 31, 2022 USD ($)

Apr. 04, 2024 USD ($)

Jul. 14, 2021 USD ($)

Subsequent Events

Debt instrument, principal amount | $

$ 2,000,000

Conversion of short-term notes payable to common stock | $

$ 730,000

Private Placement [Member]

Subsequent Events

Percentage of common stock

19.99%

Common Stock [Member]

Subsequent Events

Issuance of Successor common stock, shares

32,895

Offering price (in dollars per share) | $ / shares

$ 0.01

Cashless warrant exercise, Shares

13,704

Common stock issued for services, Shares

9,250

Reverse Stock Split in May 2024 [Member] | Common Stock [Member]

Subsequent Events

Issuance of Successor common stock, shares

48,750

Cashless warrant exercise, Shares

13,704

Common stock issued for services, Shares

14,376

Before Adjustment of Reverse Stock Split [Member] | Common Stock [Member]

Subsequent Events

Issuance of Successor common stock, shares

975,000

Cashless warrant exercise, Shares

274,074

Promissory Note [Member]

Subsequent Events

Debt instrument, interest rate

8%

Securities Purchase Agreement (the “Purchase Agreement”) [Member]

Subsequent Events

Offering price (in dollars per share) | $ / shares

$ 22

Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Reverse Stock Split in May 2024 [Member]

Subsequent Events

Issuance of Successor common stock, shares

2,119

Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Before Adjustment of Reverse Stock Split [Member]

Subsequent Events

Issuance of Successor common stock, shares

42,388

Equity purchase agreement [Member] | Before Adjustment of Reverse Stock Split [Member]

Subsequent Events

Issuance of Successor common stock, shares

657,895

Common stock issued for services, Shares

287,512

Equity purchase agreement [Member] | Peak One Opportunity Fund Lp [Member] | Reverse Stock Split in May 2024 [Member]

Subsequent Events

Issuance of Successor common stock, shares

3,750

32,895

Equity purchase agreement [Member] | Peak One Opportunity Fund Lp [Member] | Before Adjustment of Reverse Stock Split [Member]

Subsequent Events

Issuance of Successor common stock, shares

75,000

Subsequent Event [Member] | Private Placement [Member]

Subsequent Events

Gross proceeds from sale of equity | $

$ 4,000,000

Subsequent Event [Member] | Warrants [Member]

Subsequent Events

Exercise Price of Warrants | $ / shares

$ 2.65

Warrant expiration period

5 years

Subsequent Event [Member] | Reverse Stock Split in May 2024 [Member] | Private Placement [Member]

Subsequent Events

Common stock issued for services, Shares

8,928

Subsequent Event [Member] | Before Adjustment of Reverse Stock Split [Member] | Private Placement [Member]

Subsequent Events

Common stock issued for services, Shares

178,571

Subsequent Event [Member] | LV Peninsula Holding LLC (“LV Holding”) [Member]

Subsequent Events

Payment of extension fee | $

$ 50,000

Subsequent Event [Member] | 2nd Lien Note [Member] | LV Peninsula Holding LLC (“LV Holding”) [Member]

Subsequent Events

Debt instrument, principal amount | $

$ 1,000,000

Subsequent Event [Member] | LV Note [Member]

Subsequent Events

Debt instrument, fixed interest rate

17%

Subsequent Event [Member] | Notes Payable [Member] | Peak One Opportunity Fund Lp [Member]

Subsequent Events

Conversion of short-term notes payable to common stock | $

$ 350,000

$ 300,000

Subsequent Event [Member] | Notes Payable [Member] | Peak One Opportunity Fund Lp [Member] | Reverse Stock Split in May 2024 [Member]

Subsequent Events

Debt instrument, Number of shares of common stock issuable upon conversion

67,230

57,626

Cashless warrant exercise, Shares

11,386

Subsequent Event [Member] | Notes Payable [Member] | Peak One Opportunity Fund Lp [Member] | Before Adjustment of Reverse Stock Split [Member]

Subsequent Events

Debt instrument, Number of shares of common stock issuable upon conversion

1,344,602

1,152,516

Cashless warrant exercise, Shares

227,777

Subsequent Event [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Single Institutional Investor [Member] | Private Placement [Member]

Subsequent Events

Offering price (in dollars per share) | $ / shares

$ 2.9

Subsequent Event [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Single Institutional Investor [Member] | Common Stock [Member]

Subsequent Events

Purchase and sale of common stock

1,379,310

Subsequent Event [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Single Institutional Investor [Member] | Warrants [Member]

Subsequent Events

Purchase and sale of common stock

2,758,620

Subsequent Event [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Promissory Note [Member] | 1800 Diagonal Lending LLC [Member]

Subsequent Events

Debt instrument, principal amount | $

$ 149,500

Debt instrument, purchase price | $

130,000

Debt instrument, original issue discount | $

$ 19,500

Debt instrument, interest rate

10%

Number of monthly payments | Item

9

Debt Instrument, Frequency of Periodic Payment

monthly

Debt Instrument, Periodic Payment | $

$ 1,827,223

Debt Instrument, grace period with respect to periodic payment

5 days

Debt Instrument, Interest Rate, Stated Percentage, Subject to Event of Default

22%

Percentage of outstanding principal amount, Subject to Event of Default

200%

Minimum period after anniversary of the debt

6 months

Debt instrument, conversion price | $ / shares

$ 0.08

Debt instrument, percentage of lowest closing bid price of common stock

65%

Debt Instrument, Convertible, Threshold Trading Days | Item

10

Debt Instrument, discount rate of lowest closing bid price of common stock

35%

Percentage of common stock

4.99%

Percentage of outstanding number of shares, subject to an exchange cap

19.99%

Subsequent Event [Member] | Modification and Extension Agreement (the “Extension Agreement”) [Member] | LV Peninsula Holding LLC (“LV Holding”) [Member]

Subsequent Events

Maturity date

Apr. 01, 2025

Subsequent Event [Member] | Modification and Extension Agreement (the “Extension Agreement”) [Member] | LV Note [Member] | LV Peninsula Holding LLC (“LV Holding”) [Member]

Subsequent Events

Debt instrument, principal amount | $

$ 5,000,000

Subsequent Event [Member] | Loan Agreement [Member] | LV Peninsula Holding LLC (“LV Holding”) [Member]

Subsequent Events

Debt instrument, issuance date

Mar. 30, 2023

Subsequent Event [Member] | 2nd Lien Loan Agreement [Member] | LV Peninsula Holding LLC (“LV Holding”) [Member]

Subsequent Events

Debt Instrument, Frequency of Periodic Payment

monthly

Subsequent Event [Member] | Equity purchase agreement [Member] | Peak One Opportunity Fund Lp [Member] | Reverse Stock Split in May 2024 [Member]

Subsequent Events

Issuance of Successor common stock, shares

42,653

Subsequent Event [Member] | Equity purchase agreement [Member] | Peak One Opportunity Fund Lp [Member] | Before Adjustment of Reverse Stock Split [Member]

Subsequent Events

Issuance of Successor common stock, shares

853,055