Safe & Green (SGBX) 10-Q 26 Nov 24 2024 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 20, 2024
Cover [Abstract]
Entity Registrant Name	SAFE & GREEN HOLDINGS CORP.
Entity Central Index Key	0001023994
Trading Symbol	SGBX
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Entity Filer Category	Non-accelerated Filer
Entity Incorporation, State or Country Code	DE
Entity Address, State or Province	FL
Entity Address, Address Line One	990 Biscayne Blvd.,
Entity Address, Address Line Two	#501, Office 12
Entity Address, City or Town	Miami
Entity Address, Postal Zip Code	33132
City Area Code	(646)
Local Phone Number	240-4235
Title of 12(b) Security	Common Stock, par value $0.01 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity File Number	001-38037
Entity Tax Identification Number	95-4463937
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		4,392,723

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 256,957	$ 14,212
Accounts receivable, net	168,240	182,753
Contract assets	184,520	10,745
Inventories	742,144	156,512
Prepaid expenses and other current assets	649,001	340,790
Current assets of discontinued operations		4,635,586
Total current assets	2,000,862	5,340,598
Property, plant and equipment, net	4,206,315	4,388,177
Project development costs and other non-current assets	693,078	538,989
Right-of-use asset	1,120,337	1,987,137
Intangible assets, net	15,075	1,406
Deferred contract costs, net		30,589
Investment in and advances to equity affiliates	1,763,594
Long-term assets of discontinued operations		4,924,379
Total Assets	9,799,261	17,211,275
Current liabilities:
Accounts payable and accrued expenses	8,653,998	8,992,971
Contract liabilities	755,064	1,366,998
Lease liability, current maturities	265,627	856,088
Due to affiliates	1,717,694
Short-term notes payable, net	1,845,611	1,661,183
Current liabilities of discontinued operations		7,672,189
Total current liabilities	13,237,994	20,549,429
Long-term notes payable, net	4,720,194	2,447,415
Lease liability, net of current maturities		549,290
Total liabilities	17,958,188	23,546,134
Stockholders’ equity:
Preferred stock, $1.00 par value, 5,405,010 shares authorized; none issued or outstanding
Common stock, $0.01 par value, 75,000,000 shares authorized; 2,258,103 issued and outstanding as of September 30, 2024 and 881,387 issued and 814,969 outstanding as of December 31, 2023	22,581	8,814
Additional paid-in capital	79,353,348	69,003,597
Treasury stock, at cost 3,371 shares as of September 30, 2024 and December 31, 2023	(92,396)	(92,396)
Accumulated deficit	(87,442,460)	(75,930,805)
Non-controlling interest		675,931
Total stockholders’ equity	(8,158,927)	(6,334,859)
Total Liabilities and Stockholders’ Equity	$ 9,799,261	$ 17,211,275

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Other Liability, Current, Related Party [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
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	75,000,000	75,000,000
Common stock, shares issued	2,258,103	881,387
Common stock, shares outstanding	2,258,103	814,969
Treasury stock, shares	3,371	3,371

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue:
Revenue	$ 1,753,223	$ 3,965,361	$ 3,932,592	$ 14,566,351
Cost of revenue:
Cost of revenue	1,878,799	4,501,393	3,618,031	15,138,225
Gross (loss) profit	(125,576)	(536,032)	314,561	(571,874)
Operating expenses:
Payroll and related expenses	1,761,827	591,130	3,507,118	5,419,852
General and administrative expenses	275,156	1,012,662	1,513,100	3,638,803
Marketing and business development expenses	78,526	251,309	316,270	414,154
Total	2,115,509	1,855,101	5,336,488	9,472,809
Operating loss	(2,241,085)	(2,391,133)	(5,021,927)	(10,044,683)
Other income (expense):
Interest expense	(864,007)	(398,772)	(2,404,277)	(735,070)
Interest income		3,186	9,570	22,002
Loss on disposition of equity-based investment			(320,408)
Change in fair value of equity-based investment	(613,665)		(5,590,666)
Other income	2,652	102,128	186,634	690,618
Total	(1,475,020)	(293,458)	(8,119,147)	(22,450)
Loss before income taxes	(3,716,105)	(2,684,591)	(13,141,074)	(10,067,133)
Income tax expense
Net loss	(3,716,105)	(2,684,591)	(13,141,074)	(10,067,133)
Common stock deemed dividend – reduction in conversion rate			(475,713)
Common stock deemed dividend – inducement			(670,881)
Loss from continuing operations	(3,716,105)	(2,684,591)	(14,287,668)	(10,067,133)
Income (loss) from discontinued operations		(923,543)	2,776,013	(2,615,965)
Net loss attributable to common stockholders	$ (3,716,105)	$ (3,608,134)	$ (11,511,655)	$ (12,683,098)
Net loss per share
Basic - continuing operations (in dollars per share)	$ (1.78)	$ (3.34)	$ (9.61)	$ (13.64)
Diluted - continuing operations (in dollars per share)	(1.78)	(3.34)	(9.61)	(13.64)
Basic - discontinued operations (in dollars per share)		(1.15)	1.87	(3.54)
Diluted - discontinued operations (in dollars per share)		$ (1.15)	$ 1.87	$ (3.54)
Weighted average shares outstanding:
Basic (in shares)	2,089,478	802,857	1,486,059	738,075
Diluted (in shares)	2,089,478	802,857	1,486,059	738,075
Construction services
Revenue:
Revenue	$ 1,753,223	$ 3,965,361	$ 3,932,592	$ 14,566,351
Cost of revenue:
Cost of revenue	$ 1,878,799	$ 4,501,393	$ 3,618,031	$ 15,138,225

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Total	$0.01 Par Value Common Stock	Additional Paid-in Capital	Treasury Stock	Accumulated Deficit	Noncontrolling interests
Beginning Balance at Dec. 31, 2022	$ 14,439,562	$ 6,307	$ 56,293,810	$ (49,680)	$ (41,428,268)	$ (382,607)
Beginning Balance, Shares at Dec. 31, 2022		630,699
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock deemed dividend – inducement
Common stock deemed dividend – reduction in conversion rate
Issuance of common stock and warrants for debt issuance	354,239	$ 25	354,214
Issuance of common stock and warrants for debt issuance, Shares		2,500
SG DevCorp equity transactions			6,875,567		(8,220,004)	1,344,437
Stock-based compensation	3,210,631		3,210,631
Issuance of restricted common stock	437,325	$ 144	437,181
Issuance of restricted common stock, Shares		14,376
Issuance of restricted stock units		$ 1,507	(1,507)
Issuance of restricted stock units, Shares		150,731
Common stock issued for services	47,500	$ 25	47,475
Common stock issued for services, Shares		2,500
Noncontrolling interest distribution	(46,417)					(46,417)
Treasury stock	(42,716)			(42,716)
Conversion of short-term notes payable	700,000	$ 233	699,767
Conversion of short-term notes payable, Shares		23,333
Net loss	(12,683,098)				(12,683,098)
Ending Balance at Sep. 30, 2023	6,417,026	$ 8,241	67,917,138	(92,396)	(62,331,370)	915,413
Ending Balance, Shares at Sep. 30, 2023		824,139
Beginning Balance at Jun. 30, 2023	9,325,160	$ 8,008	60,341,804	(92,396)	(50,503,232)	(429,024)
Beginning Balance, Shares at Jun. 30, 2023		800,806
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock deemed dividend – inducement
Common stock deemed dividend – reduction in conversion rate
Distribution of SG DevCorp			6,875,567		(8,220,004)	1,344,437
Conversion of short-term notes payable	700,000	$ 233	699,767
Conversion of short-term notes payable, Shares		23,333
Net loss	(3,608,134)				(3,608,134)
Ending Balance at Sep. 30, 2023	6,417,026	$ 8,241	67,917,138	(92,396)	(62,331,370)	915,413
Ending Balance, Shares at Sep. 30, 2023		824,139
Beginning Balance at Dec. 31, 2023	(6,334,859)	$ 8,814	69,003,597	(92,396)	(75,930,805)	675,931
Beginning Balance, Shares at Dec. 31, 2023		881,387
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation and issuance of RSU’s	1,097,698	$ 4,514	1,093,184
Stock-based compensation  and issuance of RSU’s, shares		451,409
Common stock deemed dividend – inducement	(670,881)		670,881		(670,881)
Common stock deemed dividend – reduction in conversion rate	(475,713)		475,713		(475,713)
Cashless warrant exercise		$ 114	(114)
Cashless warrant exercise, Shares		11,389
Prefunded warrant exercise	30	$ 2,943	(2,913)
Prefunded warrant exercise, Shares		294,310
Issuance of stock upon inducement	494,213	$ 949	493,264
Issuance of stock upon inducement, Shares		94,932
Issuance of common stock and warrants for debt issuance	251,361	$ 150	251,211
Issuance of common stock and warrants for debt issuance, Shares		15,000
Conversion of debt and interest	802,087	$ 1,542	800,545
Conversion of debt and interest, Shares		154,155
Fractional share adjustment		$ (1)	1
Fractional share adjustment, Shares		82
Issuance of stock under EP Agreement	$ 28,867	$ 134	28,733
Issuance of stock under EP Agreement, Shares	13,355	13,355
Issuance of stock for accounts payable settlement	$ 1,259,681	$ 2,122	1,257,559
Issuance of stock for accounts payable settlement, Shares	212,248	212,248
SG DevCorp equity transactions	$ 2,983,518		1,692,601			1,290,917
Deconsolidation of SG DevCorp	(1,966,848)					(1,966,848)
Issuance of common stock for cash	3,590,386	$ 1,300	3,589,086
Issuance of common stock for cash, Shares		130,000
Net loss	(10,365,061)				(10,365,061)
Ending Balance at Sep. 30, 2024	(8,158,927)	$ 22,581	79,353,348	(92,396)	(87,442,460)
Ending Balance, Shares at Sep. 30, 2024		2,258,103
Beginning Balance at Jun. 30, 2024	(5,661,778)	$ 17,480	78,139,493	(92,396)	(83,726,355)
Beginning Balance, Shares at Jun. 30, 2024		1,747,992
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation and issuance of RSU’s	570,362	$ 4,125	566,237
Stock-based compensation  and issuance of RSU’s, shares		412,475
Common stock deemed dividend – inducement
Common stock deemed dividend – reduction in conversion rate
Prefunded warrant exercise	15	$ 150	(135)
Prefunded warrant exercise, Shares		15,000
Fractional share adjustment, Shares		(9)
Issuance of stock for accounts payable settlement	648,579	$ 826	647,753
Issuance of stock for accounts payable settlement, Shares		82,645
Net loss	(3,716,105)				(3,716,105)
Ending Balance at Sep. 30, 2024	$ (8,158,927)	$ 22,581	$ 79,353,348	$ (92,396)	$ (87,442,460)
Ending Balance, Shares at Sep. 30, 2024		2,258,103

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Cash flows from operating activities:
Net loss	$ (3,716,105)	$ (2,684,591)	$ (13,141,074)	$ (10,067,133)
Income (loss) from discontinued operations			(2,776,013)	2,615,965
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	104,835	92,984	189,869	277,573
Amortization of intangible assets			10,251	140,437
Amortization of deferred license costs			30,589	30,589
Amortization of debt issuance costs and debt discount			611,721	476,894
Amortization of right of use asset			866,800	613,092
Gain on deconsolidation – SG DevCorp			(4,728,348)
Loss on disposition of equity-based investment			320,408
Change in fair value of equity-based investments	613,665		5,590,666
Common stock issued for services				484,825
Interest income on long-term note receivable				(21,884)
Stock-based compensation			1,097,698	3,210,631
Changes in operating assets and liabilities:
Accounts receivable			14,513	539,157
Contract assets			(173,775)	17,993
Inventories			(585,632)	63,374
Prepaid expenses and other current assets			(308,211)	310,150
Intangible assets			(23,920)	(71,761)
Accounts payable and accrued expenses			881,548	2,060,288
Contract liabilities			(611,934)	873,731
Lease liability			(1,139,751)	(925,815)
Assumed liability				15,000
Net cash used in operating activities by continuing operations			(8,322,569)	(4,588,824)
Net cash used in operating activities by discontinued operations			(1,593,347)	(83,039)
Cash flows from investing activities:
Purchase of property, plant and equipment			(8,007)	(522,715)
Cash received from sale of equity-based investment			125,000
Project development costs			(154,089)	(110,279)
Investment in and advances to equity affiliates
Net cash used in investing activities by continuing operations			(37,096)	(632,994)
Net cash used in investing activities by discontinued operations			(364,352)	(59,609)
Cash flows from financing activities:
Repurchase of common stock				(42,716)
Repayment of short term notes payable			(5,143,298)	(232,144)
Proceeds from short-term notes payable and warrants, net of debt issuance costs			8,013,745	1,401,339
Proceeds from long-term notes payable				706,359
Proceeds from warrant inducement			494,213
Prefunded warrant exercise			30
Issuance of common stock for cash			3,590,386
Issuance of common stock under EP Agreement			28,867
Distribution paid to non-controlling interest				(46,417)
Net cash provided by financing activities by continuing operations			6,983,943	1,786,421
Net cash provided by financing activities by discontinued operations			3,576,166	3,708,175
Net increase in cash and cash equivalents			242,745	130,130
Cash and cash equivalents - beginning of period			14,212	582,776	$ 582,776
Cash and cash equivalents - end of period	256,957	712,906	256,957	712,906	$ 14,212
Less: cash and cash equivalents - discontinued operations		(33,365)		(33,365)
Cash and cash equivalents - continuing operations	256,957	679,541	256,957	679,541
Assets and liabilities effected in deconsolidation
Assets held for sale			4,400,361
Cash			567,473
Prepaid expenses and other current assets			429,331
Property and equipment, net			1,194,117
Project development costs and other assets			91,490
Goodwill			1,810,787
Intangible assets			138,678
Investments in equity-based investments			3,642,607
Accounts payable and accrued expenses			1,600,294
Contingent consideration payable			945,000
Short-term notes payable			6,476,723
Cashless warrant exercise			114
Fractional common share adjustment			1
Common stock deemed dividend - inducement			670,881
Common stock deemed dividend – reduction in conversion price			475,713
Conversion of short-term notes payable to common stock			802,087	700,000
Fair value of warrants issued with debt			251,361
Common stock issuance for accounts payable settlement			1,259,681
Assets and liabilities acquired in business combination:
Intangible assets			100,468
Goodwill			1,810,787
Accounts payable and accrued expenses			532,337
Contingent consideration payable			$ 945,000

Description of Business

Description of Business	9 Months Ended
	Sep. 30, 2024
Description of Business [Abstract]
Description of Business	1 Description of Business Safe & Green Holdings Corp. (collectively with its subsidiaries, the “Company,” “we”, “us” or “our”) was previously known as SG Blocks, Inc. as well as CDSI Holdings, Inc., a Delaware corporation incorporated on December 29, 1993. On November 4, 2011, CDSI Merger Sub, Inc., the Company’s wholly-owned subsidiary, was merged with and into SG Building Blocks, Inc. (“SG Building,” formerly SG Blocks Inc.) (the “Merger”), with SG Building surviving the Merger and becoming a wholly-owned subsidiary of the Company. The Merger was a reverse merger that was accounted for as a recapitalization of SG Building, as SG Building was the accounting acquirer. The Company operates in the following four segments: (i) construction; (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 consists of SG DevCorp (as defined below), our majority owned subsidiary, which 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 four six There are three core product offerings that utilize the Company’s The Company also provides engineering and project management services related to the use and modification of Modules in construction. Construction During 2020 one Medical As of January 2021 and through the fourth quarter of 2021 19 industry. In addition, during March 2023, the Company formed Safe and Green Medical Corporation. The Company also entered into a joint venture with Clarity Lab Solutions LLC., to provide clinical lab testing related to COVID- 19 which ceased activities in 2022 Real Estate Development During 2021 2 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 (the “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 Quarterly Report on Form 10-Q for the period ended September 30, 2024 have been adjusted to reflect the reverse stock split effected in May 2024 .

Separation and Distribution

Separation and Distribution	9 Months Ended
	Sep. 30, 2024
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 5 September 8, 2023 In connection with the Separation and Distribution, SG DevCorp entered into a separation and distribution agreement and several other agreements with the Company. These agreements provide for the allocation between SG DevCorp and the Company of the assets, employees, liabilities and obligations (including, among others, investments, property, employee benefits and tax-related assets and liabilities) of the Company and its subsidiaries attributable to periods prior to, at and after the Separation and will govern the relationship between the Company and SG DevCorp subsequent to the completion of the Separation. In addition to the separation and distribution agreement, the other principal agreements entered into with the Company included a tax matters agreement and a shared services agreement. During 2024 2023 19 20

Liquidity

Liquidity	9 Months Ended
	Sep. 30, 2024
Liquidity [Abstract]
Liquidity	3. Liquidity As of September 30, 2024 12 discussion of constructi 2024 Within 1 $ 1,919,313 Total Backlog $ 1,919,313 The Company has incurred losses since its inception, has negative working capital of $9,519,438 as of September 30, 2024 The Company intends to meet its capital needs from revenue generated from operations and by containing costs, entering into strategic alliances, as well as exploring other options, including the possibility of raising additional debt or equity capital as necessary. There is, however, no The Company does not have any additional sources secured for future funding, and if it is unable to raise the necessary capital at the times it requires such funding, it may need to materially change its business plan, including delaying implementation of aspects

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	4. Summary of Significant Accounting Policies Basis of presentation and principals of consolidation – The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information and with the instructions to the Quarterly Report on Form 10-Q and Article 8 December 31, 2023 nine months ended September 30, 2024 cted for the year ending December 31, 2024 Reclassifications - no Recently adopted accounting pronouncements - New accounting pronouncements implemented by the Company are discussed below or in the related notes, where appro Accounting estimates The Company’s Operating cycle – The length of the Company’s contracts varies, but is typically between six twelve months twelve months one year Revenue recognition – The Company determines, at contract inception, whether it will transfer control of a promised good or service over time or at a point in time, regardless of the length of contract or other factors. The recognition of revenue aligns with the timing of when promised goods or services are transferred to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. To achieve this core principle, the Company applies the following five steps in accordance with its revenue policy: ( 1 Identify the contract with a customer ( 2 Identify the performance obligations in the contract ( 3 Determine the transaction price ( 4 Allocate the transaction price to performance obligations in the contract ( 5 Recognize revenue as performance obligations are satisfied On certain contracts, the Company applies recognition of revenue over time, which is similar to the method the Company applied under previous guidance (i.e., percentage of completion). 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 indicates 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. Disaggregation of Revenues The Company’s revenues are primarily derived from construction related to Modules projects The Company’s nine months ended September 30, 2024 2023 $1,753,223 and $3,965,361 , respectively, three months ended September 30, 2024 2023 The following tables provide further disaggregation of the Company’s Three Months Ended September 30, Revenue by Customer Type 2024 2023 Construction and Engineering Services: Office $ 1,753,223 100 % $ 3,965,361 100 % Total revenue by customer type $ 1,753,223 100 % $ 3,965,361 100 % Nine Months Ended September 30, Revenue by Customer Type 2024 2023 Construction and Engineering Services: Hotel/Hospitality $ 181,719 5 % $ 44,201 — % Office 3,750,873 95 % 14,522,150 100 % Total revenue by customer type $ 3,932,592 100 % $ 14,566,351 100 % Contract Assets and Contract Liabilities Accounts receivable are recognized in the period when the Company’s right to consideration is unconditional. Accounts receivable are recognized net of an allowance for credit losses. A considerable amount of judgment is required in assessing the likelihood of realization of receivables. The timing of revenue recognition may differ from the timing of invoicing to customers. Contract assets include unbilled amounts from long-term construction services when revenue recognized under the cost-to-cost measure of progress exceeds the amounts invoiced to customers, as the amounts cannot be billed under the terms of the Company’s contracts. Such amounts are recoverable from customers based upon various measures of performance, including achievement of certain milestones, completion of specified units or completion of a contract. Contract assets are generally classified as current within the condensed consolidated balance sheets. Contract liabilities from construction and engineering contracts occur when amounts invoiced to customers exceed revenues recognized under the cost-to-cost measure of progress. Contract liabilities additionally include advanced payments from customers on certain contracts. Contract liabilities decrease as the Company recognizes revenue from the satisfaction of the related performance obligation. Contract liabilities are generally classified as current within the condensed consolidated balance sheet. A lthough Bu - The Company accounts for business acquisitions using the acquisition method of accounting in accordance with Accounting Standards Codification (“ASC”) 805 For acquisitions of assets that do not constitute a business, any assets and liabilities acquired are recognized at their cost based upon their relative fair value of all asset and liabilities acquired. Variable Interest Entities – The Company accounts for certain legal entities as variable interest entities (“VIE ” On August 27, 2020, the Company entered into a joint venture agreement with Clarity Lab Solutions, LLC (“Clarity Labs”) (the “JV”). In consideration and subject to Clarity Lab’s services and commitments and provided the agreement remains valid and in force, and is not terminated, the Company agreed to issue 200,000 restricted shares of the Company’s common stock over a defined vesting period starting in December 1, 2020. The restricted shares of the Company's common stock were not issued to Clarity Labs as certain capital commitments were not met. 19 The Company has determined it is the primary beneficiary of Clarity Mobile Venture and has thus consolidated the activities in its consolidated financial statements. Due to the ongoing lower affects of COVID- 19 2022 On January 18, 2021, the Company entered into an operating agreement to form CAT. The purpose of CAT is to market , sell, distribute, lease and otherwise commercially exploit certain products and services in the COVID- 19 The Company has determined it is the primary beneficiary of CAT and has thus consolidated the activities in its consolidated financial statements. Equity Method Investments Upon the Deconsolidation during 2024 As of September 30, 2024, the Company had a 31% ownership interest in SG . The approximate combined financial position of the Company’s equity affiliate (SG DevCorp) is summarized below as of September 30, 2024 Condensed balance sheet information: September 30, 2024 (Unaudited) Total assets $ 13,000,000 Total liabilities $ 12,200,000 Stockholder’s equity/Members’ equity $ 800,000 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 256,957 and $ as of September 30, 2024 December 31, 2023 Short-term investment – The Company classifies investments consisting of a certificate of deposit with a maturity greater than three months but less than one year as short-term investment. The Company had no short-term investment as of September 30, 2024 2023 , respectively. Accounts receivable and allowance for credit losses – Accounts receivable are receivables generated from sales to customers and progress billings on performance type contracts. Amounts included in accounts receivable are deemed to be collectible within the Company’s operating cycle. The Company recognizes accounts receivable at invoiced amounts. The Company adopted ASC 326 The allowance for credit losses reflects the Company’s the Company’s its The Company accounts for the transfer of accounts receivable to a third party under a factoring type arrangement in accordance with ASC 860 860 Inventory – Raw construction materials (primarily shipping containers and fabrication materials) are valued at the lower of cost (first-in, first-out method) or net realizable value. Finished goods and work-in-process inventories are valued at the lower of cost or net realizable value, using the specific identification method. Medical equipment and COVID- 19 test and testing supplies are valued at the lower of cost, (first-in, first-out method) or net realizable value. As of September 30, 2024 December 31, 2023 inventory of and $156,512, respectively, for construction materials. Goodwill – The Company performs its impairment test of goodwill at the reporting unit level each fiscal year, or more frequently if events or circumstances change that would more likely tha n not reduce the fair value of its reporting unit below its carrying values. The Company performs a goodwill impairment test by comparing the fair value of the reporting unit with its carrying value and recognizes an impairment charge for the amount by which the carrying value exceeds the fair value, not to exceed the total amount of goodwill . The amount by which the carrying value of the goodwill exceeds its implied fair value, if any, is recognized as an impairment loss. nine months ended September 30, 2024 2023 Intangible assets – Intangible assets consist of $ 68,344 nine months ended September 30, 2024 2023 and $140,437 , respectively. September 30, 2024 December 31, 2023 Property, plant and equipment – Property, plant and equipment is stated at cost. Depreciation is computed using the straight-line method over the estimated lives of each asset. Estimated useful lives for significant classes of assets are as follows: computer and software 3 to 5 years, furniture and other equipment 5 to 7 years, automobiles 2 to 5 years, buildings held for lease 5 to 7 years, building 40 years, and equipment o 29 Convertible instruments – The Company bifurcates conversion options from their host instruments and accounts for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Common stock purchase warrants and other derivative financial instruments – The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provides a choice of net-cash settlement or settlement in the Company’s own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if any event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement shares (physical settlement or net-cash settlement). The Company assesses classification of common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities or equity is required. Fair value measurements – Financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities are carried at cost, which the Company believes approximates fair value due to the short-term nature of these instruments. The Company measures the fair value of financial assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company maximizes the use of observable inputs and minimizes the use of unobservable inputs when measuring fair value. The Company uses three Level 1 Quoted prices in active markets for identical assets or liabilities. Level 2 Quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 Inputs that are unobservable (for example, cash flow modeling inputs based on assumptions). Transfer into and transfers out of the hierarchy levels are recognized as if they had taken place at the end of the reporting period. There have been no changes in Level 1 2 3 1 2 3 Fair value measured as of September 30, 2024 Total at September 30, 2024 Quoted prices in active markets Significant other observable inputs Significant unobservable inputs (Level 1 (Level 2 (Level 3 Assets Equity-based investment – SG DevCorp $ 1,763,594 $ 1,763,594 $ — $ — Share-based payments – The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, including non-employee directors, the fair value of a stock option award is measured on the grant date. The fair value amount is then recognized over the period services are required to be provided in exchange for the award, usually the vesting period. The Company recognizes stock-based compensation expense on a graded-vesting basis over the requisite service period for each separately vesting tranche of each award. Stock-based compensation expense to employees and all directors are reported within payroll and related expenses in the consolidated statements of operations. Stock-based compensation expense to non-employees is reported within marketing and business development expense in the condensed consolidated statements of operations. Income taxes The Company accounts for income taxes utilizing the asset and liability approach. Under this approach, deferred taxes represent the future tax consequences expected to occur when the reported amounts of assets and liabilities are recovered or paid. The provision for income taxes generally represents income taxes paid or payable for the current year plus the change in deferred taxes during the year. Deferred taxes result from the differences between the financial and tax bases of the Company’s assets and liabilities and are adjusted for changes in tax rates and tax laws when changes are enacted. The calculation of tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for anticipated tax audit issues based on the Company’s estimate of Concentrations of credit risk – Financial instruments, that potentially subject the Company to concentration of credit risk, consist principally of cash and cash equivalents. The Company places its cash with high credit quality institutions. At times, such amounts may be in excess of Federal Deposit Insurance Corporation insurance limits. The Company has not experienced any losses in such account and believes that it is not exposed to any significant credit risk on the account. With respect to receivables, concentrations of credit risk are limited to a few customers in the construction industry. The Company performs ongoing credit evaluations of its customers’ financial condition and, generally, requires no collateral from its customers other than normal lien rights. At September 30, 2024 December 31, 2023 four respectively. Revenue relating to one customer represented approximately 84% and 100%, respectively, three months ended September 30, 2024 and 2023 , respectively. Revenue relating to two one customers represented approximately 75% and 97% of the Company’s total revenue for the nine months ended September 30, 2024 2023 There were no vendors representing 10% or more of the Company’s total cost of revenue for the three and nine September 30, 2024 2023

Accounts Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2024
Accounts Receivable [Abstract]
Accounts Receivable	5. Accounts Receivable At September 30, 2024 December 31, 2023 2024 2023 Billed: Construction services $ 299,628 $ 819,887 Total gross receivables 299,628 819,887 Less: allowance for credit losses (131,388 ) (637,134 ) Total net receivables $ 168,240 $ 182,753 Receivables are

Contract Assets and Contract Li

Contract Assets and Contract Liabilities	9 Months Ended
	Sep. 30, 2024
Contract Assets and Contract Liabilities [Abstract]
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 September 30, 2024 December 31, 2023 2024 2023 Costs incurred on uncompleted contracts $ 2,970,528 $ 20,213,733 Provision for loss on uncompleted contracts — — Estimated earnings to date on uncompleted contracts (313,363 ) (968,040 ) Gross contract assets 2,657,165 19,245,693 Less: billings to date (3,227,709 ) (20,601,946 ) Net contract liabilities on uncompleted contracts $ (570,544 ) $ (1,356,253 ) The above amounts are included in the accompanying condensed consolidated balance sheets under the f ollowing captions at September 30, 2024 December 31, 2023 2024 2023 Contract assets $ 184,520 $ 10,745 Contract liabilities (755,064 ) (1,366,998 ) Net contract liabilities $ (570,544 ) $ (1,356,253 ) Although management believes it has established adequate procedures for estimating costs to complete on open contracts, it is at least reasonably possible that additional significant costs could occur on contracts prior to completion. The Company peri odically evaluates and revises its estimates and makes adjustments when they are considered necessary.

Property, plant and equipment

Property, plant and equipment	9 Months Ended
	Sep. 30, 2024
Property, plant and equipment [Abstract]
Property, plant and equipment	7. Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and amortization and depreciated using the straight-line method over their useful lives. At September 30, 2024 December 31, 2023 2024 2023 Computer equipment and software $ 94,493 $ 98,756 Furniture and other equipment 271,798 271,798 Leasehold improvements 15,400 17,280 Equipment and machinery 957,378 943,464 Automobiles 4,638 4,638 Building held for leases 196,416 196,416 Building 3,366,847 969,188 Construction in progress — 2,397,659 Property, plant and equipment 4,906,970 4,899,199 Less: accumulated depreciation (700,655 ) (511,022 ) $ 4,206,315 $ 4,388,177 Depreciation expense for the three months ended September 30, 2024 2023 Depreciation expense for the nine months ended September 30, 2024 2023

Notes Receivable

Notes Receivable	9 Months Ended
	Sep. 30, 2024
Notes Receivable [Abstract]
Notes Receivable	8. Notes Receivable On January 21, 2020, pursuant to that certain Loan Agreement and Promissory Note, dated October 3, 2019 (the “CPF GP Loan Agreement”), as amended on October 15, 2019 and November 7, 2019, by and between CPF GP 2019 1 five 2019 1 On April 15, 2020, pursuant to the CPF GP Loan Agreement, CPF GP issued to the Company a promissory note in the principal amount of $250,000 (the “Company Note 2 five During the year ended December 31, 2023, the Company determined that the Company Note, the Galvin Note and the Company Note 2 were 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 2023

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2024
Notes Payable [Abstract]
Notes Payable	9. Notes Payable Authority Loan Agreement On October 29, 2021, SG Echo entered into a Loan Agreement ( the “Authority in exchange for $750,000 to be used for renovation improvements related to the Company’s approximately 58,000 square-foot manufacturing facility in Durant, Oklahoma. one 1 3 one 1 2 75 1.5 24 Peak One On February 7, 2023, the Company closed a private placement offering (the “Peak One One One February 2023 by and between the Company and Peak One One ten During the year ended December 31, 2023, Peak One In connection with the Peak One One February 2023 (2,500 shares as adjusted for the May Stock Split) One One One The Debenture matured twelve months from its date of issuance and bore interest at a rate of 8% per annum payable on the maturity date. The Debenture was convertible, at the option of the holder, at any time, into such number of shares of common stock of the Company equal to the principal amount of the Debenture plus all accrued and unpaid interest at a conversion price equal to $1.50 (the “Conversion Price”) ($30 as adjusted for the May Stock Split), subject to adjustment for any stock splits, stock dividends, recapitalizations and similar events and in the event the Company, at any time while the Debenture is outstanding, issues, sells or grants any option to purchase, or sells or grants any right to reprice, or otherwise disposes of, or issues common stock or other securities convertible into, exercisable for, or otherwise entitle any person the right to acquire, shares of common stock, other than with respect to an Exempt Issuance (as defined in the Debenture), at an effective price per share that is lower than the then Conversion Price. In the event of any such anti-dilutive event, the Conversion Price will be reduced at the option of the holder to such lower effective price of the dilutive event, subject to a floor price of $0.40 ($8 as adjusted for the May Stock Split), per share, unless and until the Company obtains shareholder approval for any issuance below such floor price. Upon entering into the January 2024 Purchase Agreement as described below the Conversion Price was adjusted to $0.46, and then upon entering into the Inducement Agreement as described below, the Conversion Price was further adjusted to $0.26 (“Conversion Adjustments”). During the year ended December 31, 2023 nine months ended September 30, 2024 One The Peak Warrant expires five years from its date of issuance. The Peak Warrant is exercisable, at the option of the holder, at any time, for up to 500,000 of shares of common stock (25,000 shares as adjusted for the May Stock Split) of the Company at an exercise price equal to $2.25 (the “Exercise Price”) ($45 as adjusted for the May Stock Split), subject to adjustment for any stock splits, stock dividends, recapitalizations and similar events and in the event the Company, at any time while the Peak Warrant is outstanding, issues, sells or grants any option to purchase, or sells or grants any right to reprice, or otherwise disposes of, or issues common stock or other securities convertible into, exercisable for, or otherwise entitle any person the right to acquire, shares of common stock, other than with respect to an Exempt Issuance, at an effective price per share that is lower than the then Exercise Price. In the event of any such anti-dilutive event, the Exercise Price will be reduced at the option of the holder to such lower effective price of the dilutive event, subject to a floor price of $0.40 per share, unless and until the Company obtains shareholder approval for any issuance below such floor price. The number of shares of the Company’s common stock that may be issued upon conversion of the Debenture and exercise of the Peak Warrant, and inclusive of the Commitment Shares and any shares issuable under and in respect of the February 2023 The Company incurred $80,000 in debt issuance costs in connection with the Debenture. In addition, the initial fair value of the Peak Warrant amounted to $278,239 and the fair value of the restricted shares amounted to $76,000, both of which have been recorded as a debt discount and will be amortized over the effective rate method. On January 11, 2024, the Company entered into a Securities Purchase Agreement (the “January 2024 Purchase Agreement”) with Peak One 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 $650,000 (the “Holdings Debenture”) to Peak One 3 One One ten One One The Holdings Debenture matures twelve months from its date of issuance and bears interest at a rate of 8% per annum payable on the maturity date. The Holdings Debenture is convertible, at the option of the holder, at any time, into such number of shares of common stock of the Company equal to the principal amount of the Holdings Debenture, plus all accrued and unpaid interest, at a conversion price equal to $0.46 (the “Conversion Price”) ($9.20 as adjusted for the May Stock Split), subject to adjustment for any stock splits, stock dividends, recapitalizations and similar events, as well as anti-dilution price protection provisions that are subject to a floor price as set forth in the Holdings Debenture. Upon entering into the Inducement Agreement as described below, the Conversion Price was adjusted to $0.26. This transaction, along with the Conversion Adjustments resulted in the Company recording a common stock deemed dividend in the amount of $475,713 during the nine months ended September 30, 2024 (“Conversion Deemed Dividend”). The Holdings 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 Holdings Debenture is outstanding, if the Company receives cash proceeds of more than $1,500,000 (the “January 2024 SPA Minimum Threshold”) in the aggregate from any source or series of related or unrelated sources, the Company shall, within two One One after the January 2024 SPA Minimum Threshold is reached to repay the outstanding amounts owed under the Debenture. The Peak Warrant # 3 3 3 3 Maxim Group LLC (“Maxim”) acted as placement agent in the January Offering. In connection with the closing of the first tranche of the January 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 January Offering. Cash Advance Agreements On May 16, 2023, SG Building entered into a Cash Advance Agreement (the “Cash Advance Agreement”) with Cedar Advance LLC (“Cedar”), pursuant to which SG Building sold to Cedar $710,500 of its future receivables for a purchase price of $500,000. Cedar is expected to withdraw $25,375 a week directly from SG Building until the $710,500 due to Cedar is paid in full. In the event of a default (as defined in the Cash Advance Agreement), Cedar, among other remedies, can demand payment in full of all amounts remaining due under the Cash Advance Agreement. SG Building’s obligations under the Cash Advance Agreement have been guaranteed by SG Echo.SG Building incurred $25,000 in debt issuance costs in connection with the Cash Advance Agreement. As of September 30, 2024 On September 26, 2023, SG Building and Cedar entered into a second Cash Advance Agreement (the “Second Cash Advance Agreement”) September 30, 2024 On November 20, 2023, SG Building entered into a third Cash Advance Agreement (the “Third Cash Advance Agreement”) Third Cash Advance Agreement Third Cash Advance Agreement Third Cash Advance Agreement September 30, 2024 On January 5, 2024, SG Building and SG Echo (together with SG Building, the “Merchants”) entered into a Cash Advance Agreement (the “January 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 January Cash Advance Agreement, Maison is expected to withdraw $12,500 a week directly from the Merchants until the $300,000 due to Maison under the January Cash Advance Agreement is paid in full. In the event of a default (as defined in the January Cash Advance Agreement), Maison, among other remedies, can demand payment in full of all amounts remaining due under the January Cash Advance Agreement. The Merchants’ obligations under the January 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 Building’s On January 29, 2024, SG Building entered into a Cash Advance Agreement (the “Fourth Cash Advance Agreement” and, together with the Cash Advance Agreement, the Second Cash Advance Agreement and the Third Cash Advance Agreement, the “Cedar Cash Advance Agreements”) with Cedar pursuant to which SG Building sold to Cedar $ 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 $ . Pursuant to the Fourth Cash Advance Agreement, Cedar is expected to withdraw $49,150 a week directly from SG Building until the $1,733,420 due to Cedar under the Fourth Cash Advance Agreement is paid in full. In the event of a default (as defined in the Fourth Cash Advance Agreement), Cedar, among other remedies, can demand payment in full of all amounts remaining due under the Fourth Cash Advance Agreement. SG Building’s On February 23, 2024, the Merchants entered into a Cash Advance Agreement (“February 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 February Cash Advance Agreement, Bridgecap is expected to withdraw $2,248.50 a day directly from the Merchants until the $224,850 due to Bridgecap under the February Cash Advance Agreement is paid in full. In the event of a default (as defined in the February Cash Advance Agreement), Bridgecap, among other remedies (including penalties and fees) can demand payment in full of all amounts remaining due under the February Cash Advance Agreement. The Merchants’ obligations under the February 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 On July 31, 2024, SG Building entered into a Cash Advance Agreement (the “July Cash Advance Agreement”) with Cedar pursuant to which SG Building sold to Cedar $1,957,150 of its future receivables for a purchase price of $1,350,000, less underwriting fees and expenses paid and the repayment of prior amounts due Cedar, for net funds provided of $285,180, which are net of repayment of prior Cedar Cash Advance Agreements Pursuant to the July Cash Advance Agreement, Cedar is expected to withdraw $49,150 a week directly from SG Building until the $1,957,150 due to Cedar under the July Cash Advance Agreement is paid in full. In the event of a default (as defined in the July Cash Advance Agreement), Cedar, among other remedies, can demand payment in full of all amounts remaining due under the July Cash Advance Agreement. SG Building’s obligations under the July Cash Advance Agreement have been guaranteed by SG Echo. On August 27, 2024, SG Building entered into a Cash Advance Agreement (the “Pawn Cash Advance Agreement”) with Pawn Funding (“Pawn”) pursuant to which SG Building sold to Pawn $599,600 of its future receivables for a purchase price of $400,000, less underwriting fees and expenses paid and the repayment of prior amounts due Pawn, for net funds provided of $360,000. Pursuant to the Pawn Cash Advance Agreement, Pawn is expected to withdraw $4,999.67 a week directly from SG Building until the $599,600 due to Pawn is paid in full. In the event of a default (as defined in the Pawn Cash Advance Agreement), Cedar, among other remedies, can demand payment in full of all amounts remaining due under the Pawn Cash Advance Agreement. SouthStar Secured Note In connection with the exercise of its option to acquire 19 acres of land and the approximately 56,775 square foot facility located at 101 The Secured Note bears Interest at 23% per annum and is due and payable on June 1, 2025 occurrence of an Event of Default (as defined in the Secured 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, SouthStar will pay to SG Echo eighty one 95 100 twenty-five one 25 100 fifteen one 50 100 fifteen sixty 60 three 90 100 twenty-five two 50 100 fifteen The Factoring Agreement provides that SG Echo will also pay a transactional administrative fee of $50.00 for each new account debtor submitted to it and a fee equal to 0.25% of the face amount of all purchased accounts receivable for the handling, collecting, mailing, quality assuring, insuring the risk, transmitting, and performing certain data processing services with respect to the maintenance and servicing of the purchased accounts. As security for the payment and performance of SG Echo’s present and future obligations to SouthStar under the Factoring Agreement, SG Echo granted to SouthStar a first priority security interest in all of SG Echo’s presently-owned and hereafter-acquired personal and fixture property, wherever located, including, without limitation, all accounts, goods, chattel paper, inventory, equipment, instruments, investment property, documents, deposit accounts, commercial tort claims, letters-of-credit rights, general intangibles including payment intangibles, patents, software trademarks, trade names, customer lists, supporting obligations, all proceeds and products of the foregoing. The Factoring Agreement has an initial term of thirty-six sixty ninety thirty-six sixty ninety thirty-six If SouthStar has not purchased accounts receivable in a quarterly period during any initial or renewal term which exceed fifty thirty one Pursuant to a Secured Continuing Corporate Guaranty, dated June 8, 2023 (the “Corporate Guaranty”), the Company has guaranteed SG Echo’s obligations to SouthStar under the Secured Note and Factoring Agreement. Pursuant to a Cross-Default and Cross Collateralization Agreement, effective June 8, 2023, among 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 in debt issuance costs in connection with the Secured Note. Enhanced Note On September 20, 2024, SG Echo entered into a Loan and Security Agreement (the “Enhanced Loan Agreement”) with Enhanced Capital Oklahoma Rural Fund, LLC (“Enhanced”) pursuant to which SG Echo borrowed $4,000,000 (the “Principal”) from Enhanced, and whereby SG Echo executed and delivered a Secured Promissory Note (the “Enhanced Note”) to Enhanced to evidence SG Echo’s obligations under the Enhanced Loan Agreement. The Enhanced Note shall bear interest at a rate equal to the greater of (i) the Secured Overnight Financing Rate (“SOFR”) plus six sixty-five ten Pursuant to the terms of the Enhanced Note, SG Echo shall make monthly payments of accrued interest on the first business day of each calendar month until December 31, 2025. Commencing January 2026, SG Echo shall make monthly payments of accrued interest and additionally shall make a monthly principal payment on the Note in an amount equal to $22,222.22. The maturity date of the Note shall be the sixty Pursuant to the terms of the Enhanced Loan Agreement, on the closing date, $360,000 (the “Interest Reserve”) will be deposited in a segregated deposit account in SG Echo’s name, which account shall be subject to a Control Agreement in favor of the Lender (the “Interest Reserve Account”). The monthly payments due under the Enhanced Note are withdrawn from the Interest Reserve Account until the Interest Reserve has been fully withdrawn. SG Echo shall have no obligation to replenish amounts withdrawn from the Interest Reserve Account. Pursuant to the terms of the Enhanced Loan Agreement, SG Echo shall grant Enhanced a first priority mortgage on the real property located at 101 In the event of default (as defined in the Enhanced Loan Agreement), Enhanced, among other remedies, can demand all amounts and/or liabilities owing from time to time by SG Echo to Enhanced pursuant to the Enhanced Loan Agreement and the Enhanced Note (with accrued interest thereon) and all other amounts owing under the Enhanced Loan Agreement due and payable. As of September, 30, 2024 Galvin Promissory Note 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”). The note shall not accrue interest, and the entire unpaid principal balance is due December 14, 2024. During the three months ended March 31, 2024 the Company entered into an additional promissory note with Mr. Galvin in the amount of $10,000. The note shall not accrue interest, and the entire unpaid principal balance is due December 14, 2024. During the nine months ended, $65,000 in principal payments were made. 1800 On March 5, 2024, the Company issued a promissory note (the “ 1800 1800 1 800 The 1800 1800 one ten 1800 five 1800 Among other things, an event of default will be deemed to have occurred if the Company fails to pay the principal or interest when due on the 1800 1800 1800 1800 1800 After an event of default, at any time following the six month anniversary of the 1800 1800 1800 1800 1800 1800 5635 On August 28, 2024, the Company 1800 one twelve the Company The Company the Company 1800 As of September 30, 2024 December 31, 2023 2024 2023 Authority Loan Agreement $ 750,000 $ 750,000 Debenture — 123,600 Cedar Cash Advance Agreements — 727,271 Secured Note — 1,750,000 July Cash Advance Agreement 1,229,185 — Pawn Advance Agreement 340,000 — Enhanced Note 4,000,000 — Overadvance — 790,546 1800 Diagonal Note 49,834 — August 1800 Diagonal Note 290,000 — Galvin Note Payable 20,000 75,000 Total 6,679,019 4,216,417 Less: Debt discount and debt issuance costs (113,214 ) (107,819 ) Total debt, net 6,565,805 4,108,598 Less: current maturities, net (1,845,611 ) (1,661,183 ) Long-term debt, net $ 4,720,194 $ 2,447,415

Leases

Leases	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Leases	10. Leases The Company leases certain equipment under non-cancellable operating 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 September 30, 2024 Finance Leases Right-of-use assets $ 1,120,337 Current liabilities Lease liability, current maturities 265,627 Non-current liabilities Lease liability, net of current maturities — Total finance lease liabilities $ 265,627 Weighted Average Remaining Lease Term Finance leases 0.42 years Weighted Average Discount Rate Finance leases 3% As the leases do not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of the lease payments, which is reflective of the specific term of the leases and economic environment of each geographic region. Anticipated future lease costs, which are based in part on certain assumptions to approximate minimum annual rental commitments under non-cancellable leases, are as follows: Year Ending December 31: Financing 2024 (remaining) $ 133,645 2025 133,645 Total lease payments 267,290 Less: Imputed interest 1,663 Present value of lease liabilities $ 265,627

Net Income (Loss) Per Share

Net Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2024
Net Income (Loss) Per Share [Abstract]
Net Income (Loss) Per Share	11. Net Income (Loss) Per Share Basic net income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of common and potentially dilutive common shares outstanding during the period. Potentially dilutive common shares consist of the common shares issuable upon the exercise of stock options and warrants. Potentially dilutive common shares are excluded from the calculation if their effect is antidilutive. At September 30, 2024 there were options, restricted stock units and warrants of 4,008,411 outstanding that could potentially dilute future net income per share . Because the Company had a net loss as of September 30, 2024 September 30, 2023 1,821 and 126,251, respectively, outstanding that could potentially dilute future net income per share.

Construction Backlog

Construction Backlog	9 Months Ended
	Sep. 30, 2024
Construction Backlog [Abstract]
Construction Backlog	12. Construction Backlog The following represents the backlog of signed construction and engineering contracts in existence at September 30, 2024 2023 September 30, 2024 December 31, 2023 2024 2023 Balance - beginning of period $ 1,902,332 $ 6,810,762 New contracts and change orders during the period 4,022,954 11,614,650 Adjustments and cancellations, net (73,381 ) — Subtotal 5,851,905 18,425,412 Less: contract revenue earned during the period (3,932,592 ) (16,523,080 ) Balance - end of period $ 1,919,313 $ 1,902,332 The Company’s remaining backlog as of September 30, 2024 represents the remaining transaction price of firm contracts for which work has not been performed and excludes unexercised contract options. The Company expects to satisfy its backlog which represents the remaining unsatisfied performance obligation on contracts as of September 30, 2024 2024 Within 1 $ 1,919,313 1 2 — Total Backlog $ 1,919,313 Although backlog reflects business that is considered to be firm, cancellations, deferrals or scope adjustments may occur. Backlog is adjusted to reflect any known project cancellations, revisions to project scope and cost and project deferrals, as appropriate.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2024
Stockholders' Equity [Abstract]
Stockholders' Equity	13. Stockholders’ Equity Financings Registered Direct Offering – In October 2021, the Company closed a registered direct offering and concurrent private placement of its common stock (the "October Offering") that the Company effected pursuant to the Securities Purchase Agreement that it entered into on October 25, 2021 with an institutional investor and received gross proceeds of $11.55 million. Pursuant to the terms of the Securities Purchase Agreement, the Company issued to the investor (A) in a registered direct offering (i) 975,000 shares (the “Public Shares”) of its common stock, and (ii) pre-funded warrants (the “Pre-Funded Warrants”) to purchase up to 2,189,384 shares (the “Pre-Funded Warrant Shares”) of common stock and (B) in a concurrent private placement, Series A warrants to purchase up to 1,898,630 shares (the “Common Stock Warrant Shares”) of common stock (the “Common Stock Warrants,” and together with the Public Shares and the Pre-Funded Warrants, the “Securities”) (the “Offering The Pre-Funded Warrants were immediately exercisable at a nominal exercise price of $0.001 and all Pre-Funded Warrants sold have been exercised. The Common Stock Warrants have an exercise price of $4.80 per share, are exercisable upon issuance and will expire five years from the date of issuance. A.G.P./Alliance Global Partners (the “Placement Agent”) acted as the exclusive placement agent for the transaction pursuant to that certain Placement Agency Agreement, dated as of October 25, 2021, by and between the Company and the Placement Agent (the “Placement Agency Agreement”), the Placement Agent received (i) a cash fee equal to seven one one Securities Purchase Agreement 15 Underwriting Agreement 15 Equity Purchase Agreement - On February 7, 2023, the Company entered into an Equity Purchase Agreement (the “EP Agreement”) and related Registration Rights Agreement (the “Rights Agreement”) with Peak One One One One In connection with the EP Agreement, the Company ne shares of its common stock, and agreed to file a registration statement registering the common stock issued or issuable to Peak One and Peak One 60 calendar days of the Agreement, as more specifically set forth in the Rights Agreement. The registration statement was declared effective on April 14, 2023 The obligation of Peak One began ends One thirty six During the Commitment Period, the purchase price to be paid by Peak One One The EP Agreement and the Rights Agreement contain customary representations, warranties, agreements and conditions to completing future sale transactions, indemnification rights and obligations of the parties. Among other things, Peak One 501 4 2 During the nine months ended September 30, 2024 Issuance of common stock and warrants for debt issuance – During the nine months ended September 30, 2024 , which was originally recorded as a debt discount and fully amortized when the note was extinguished. Restricted Stock Units – nine months ended September 30, 2024 Conversion – nine months ended September 30, 2024 One no Warrant exercise – nine months ended September 30, 2024 Settlement of accounts payable nine months ended September 30, 2024 Such amount included a gain of $121,834 which has been included in additional paid in capital, due to the fact the settlement of accounts payable was from a related party. Noncontrolling interest – nine months ended September 30, 2024 Common stock deemed dividend During the nine months ended September 30, 2024 Inducement - 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) (200% of the number of shares of common stock issued upon exercise of the Existing Warrants) (the “New Warrant Shares”) to the Holder. 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 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. May 2024 Private Placement - On May 3, 2024, the Company entered into a Securities Purchase Agreement (the “May Securities Purchase Agreement”) for a private placement (the “Private Placement”) with a single accredited institutional investor (the “Purchaser”). Pursuant to the Securities Purchase Agreement, the Purchaser agreed to purchase 130,000 shares (the “Shares”) of the Company’s common stock, par value $0.01 per share (the “Common Stock”), and pre-funded warrants to purchase 1,249,310 shares of Common Stock in lieu thereof (the “Pre-Funded Warrants”) and common warrants (the “Common Warrants”) to purchase up to 2,758,620 shares of Common Stock. Pursuant to the May Securities Purchase Agreement, the combined offering price of each Share and Common Warrant was set at $2.90 and the combined offering price of each Pre-Funded Warrant and Common Warrant was set at $2.8999. The Shares, the Pre-Funded Warrants, the Common Warrants and the shares of Common Stock issuable upon exercise of the Pre-Funded Warrants and Common Warrants are collectively referred to herein as the “Securities.” The Pre-Funded Warrants are exercisable immediately following the date of issuance, may be exercised at any time until all of the Pre-Funded Warrants are exercised in full, and have an exercise price of $0.0001 per share. The Common Warrants are exercisable immediately following the date of issuance, have a term of five In the event of a “Fundamental Transaction,” which term is defined in the Pre-Funded Warrants and the Common Warrants and generally includes (i) the Company, directly or indirectly, in one one one one The Private Placement closed on May 7, 2024. The Company received net proceeds from the Private Placement of $3,590,386. Additionally, during the nine months ended September 30, 2024

Segments and Disaggregated Reve

Segments and Disaggregated Revenue	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Segments and Disaggregated Revenue	14. Segments and Disaggregated Revenue Construction Medical Corporate and support Consolidated Nine Months September 30, 2024 Revenue $ 3,932,592 $ — $ — $ 3,932,592 Cost of revenue 3,618,031 — — 3,618,031 Operating expenses 113,656 95,972 5,126,860 5,336,488 Operating loss 200,905 (95,972 ) (5,126,860 ) (5,021,927 ) Other expense (275,321 ) — (7,843,826 ) (8,119,147 ) Loss before income taxes (74,416 ) (95,972 ) (12,970,686 ) (13,141,074 ) Common stock deemed dividend — — (1,146,594 ) (1,146,594 ) Income from discontinued operations — — 2,776,013 2,776,013 Net loss attributable to common stockholders of Safe & Green Holdings Corp. $ (74,416 ) $ (95,972 ) $ (11,341,267 ) $ (11,511,655 ) Total assets $ 5,778,540 $ 1,406 $ 4,019,316 $ 9,799,262 Depreciation and amortization $ 194,803 $ — $ 5,317 $ 200,120 Capital expenditures $ 8,007 $ — $ — $ 8,007 Construction Medical Corporate and support Consolidated Nine September 30, 2023 Revenue $ 14,566,351 $ — $ — $ 14,566,351 Cost of revenue 15,138,225 — — 15,138,225 Operating expenses 68,384 139,135 9,265,290 9,472,809 Operating loss (640,258 ) (139,135 ) (9,265,290 ) (10,044,683 ) Other (expense) income (56,796 ) — 34,346 (22,450 ) Loss before income taxes (697,054 ) (139,135 ) (9,230,944 ) (10,067,133 ) Net income attributable to non-controlling interest — — — — Loss from discontinued operations — — (2,615,965 ) (2,615,965 ) Net loss attributable to common stockholders of Safe & Green Holdings Corp. $ (697,054 ) $ (139,135 ) $ (11,846,909 ) $ (12,683,098 ) Total assets $ 7,111,643 $ 4,581 $ 6,565,385 $ 13,681,609 Depreciation and amortization $ 146,917 $ — $ 1,391,743 $ 1,538,660 Capital expenditures $ — $ — $ 530,055 $ 530,055 Construction Medical Corporate and support Consolidated Three Months Ended September 30, 2024 Revenue $ 1,753,223 $ — $ — $ 1,753,223 Cost of revenue 1,878,799 — — 1,878,799 Operating expenses 21,842 10,012 2,083,655 2,115,509 Operating loss (147,418 ) (10,012 ) (2,083,655 ) (2,241,085 ) Other expense (87,413 ) — (1,387,607 ) (1,475,020 ) Loss before income taxes (234,831 ) (10,012 ) (3,471,262 ) (3,716,105 ) Common stock deemed dividend — — — — Net income attributable to non-controlling interest — — — — Net loss attributable to common stockholders of Safe & Green Holdings Corp. $ (234,831 ) $ (10,012 ) $ (3,471,262 ) $ (3,716,105 ) Total assets $ 5,778,540 $ 1,406 $ 4,019,316 $ 9,799,262 Depreciation and amortization $ 113,256 $ — $ 1,830 $ 115,086 Capital expenditures $ 1,136 $ — $ — $ 1,136 Construction Medical Corporate and support Consolidated Three Months Ended September 30, 2023 Revenue $ 3,965,361 $ — $ — $ 3,965,361 Cost of revenue 4,501,393 — — 4,501,393 Operating expenses (108,603 ) 138,240 1,825,464 1,855,101 Operating loss (427,429 ) (138,240 ) (1,825,464 ) (2,391,133 ) Other (expense) income (308,988 ) — 15,530 (293,458 ) Loss before income taxes (736,417 ) (138,240 ) (1,809,934 ) (2,684,591 ) Net income attributable to non-controlling interest — — — — Loss from discontinued operations — — (923,543 ) (923,543 ) Net loss attributable to common stockholders of Safe & Green Holdings Corp. $ (736,417 ) $ (138,240 ) $ (2,733,477 ) $ (3,608,134 ) Total assets 7,111,643 4,581 6,565,385 13,681,609 Depreciation and amortization $ 53,147 $ — $ 432,707 $ 485,854 Capital expenditures $ — $ — $ 526,252 $ 526,252

Warrants

Warrants	9 Months Ended
	Sep. 30, 2024
Warrants [Abstract]
Warrants	15. Warrants In conjunction with the June 2017 Public Offering, the Company issued to certain affiliates of the underwriters, as compensation, warrants to purchase an aggregate of shares of common stock (216 shares as adjusted for the May Stock Split), at an exercise price of $ 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 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 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),. The warrants are exercisable at the option of the holder on or after November 6, 2020 . During the year ended December 31, 2021 In conjunction with the Purchase Agreement in October 2021, the Company also issued Series A 1,898,630 have an exercise price of $ 4.80 per share, ($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. These warrants were exercised in connection with the Inducement Agreement during the three months ended March 31, 2024. In conjunction with the issuance of the Debenture in February 2023, the Company issued the Peak Warrant to purchase 500,000 shares of the Company's common stock (25,000 shares as adjusted for the May Stock Split).The Peak Warrant expires five years In connection with the issuance of the Holdings Debenture in January 2024, the Company issued the “Peak Warrant” # 3 One 3 3 3 3 3 In connection with the Private Placement in May 2024, the Company issued common warrants (the “Common Warrants”) to purchase up to 2,758,620 shares of the Company’s common stock Warrant activity for the nine months ended September 30, 2024 Warrants Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding and exercisable - January 1, 2024 125,856 $ 93.60 2.75 - Granted 4,285,508 5.69 - Expired (8 ) Exercised (402,945 ) Outstanding and exercisable - September 30, 2024 4,008,411 $ 1.91 4.65 $ - The fair value of warrants granted during the nine months ended September 30, 2024 Risk-free interest rate 3.9 % Contractual term 5 years Dividend yield 0 % Expected volatility 98 %

Share-based Compensation

Share-based Compensation	9 Months Ended
	Sep. 30, 2024
Stock Options and Grants [Abstract]
Share-based Compensation	16. Share-based Compensation On October 26, 2016, the Company’s Board of Directors approved the issuance of up to 25,000 shares of the Company’s common stock (1,250 shares as adjusted for the May Stock Split), in the form of restricted stock or options (“ 2016 Stock Plan”). Effective January 30, 2017, the 2016 Stock Plan was amended and restated as the SG Blocks, . Stock Incentive Plan, as further amended eff June 1, 2018 as further amended on July 30, 2020, as further amended on August 18, 2021 and as further amended effective October 5, 2023 (as amended, the “Incentive Plan”). The Incentive Plan authorizes the issuance of up to 8,625,000 shares of common stock (431,250 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 September 30, 2024 shares of common stock available for issuance under the Incentive Plan . Stock-Based Compensation Expense Stock-based compensation expense is included in the condensed consolidated statements of operations as follows: Nine Months September 30, 2024 2023 Payroll and related expenses $ 1,097,698 $ 3,210,631 Total $ 1,097,698 $ 3,210,631 Three Months September 30, 2024 2023 Payroll and related expenses $ 570,362 $ — Total $ 570,362 $ — Stock-Based Option Awards The Company has issued no stock-based options during the nine months ended September 30, 2024 2023 Because the Company does not have significant historical data on employee exercise behavior, the Company uses the “Simplified Method” to calculate the expected life of the stock-based option awards granted to employees. The simplified method is calculated by averaging the vesting period and contractual term of the options. The following table summarizes stock-based option activities and changes during the nine months ended September 30, 2024 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, 2023 1,822 $ 496.00 $ 1,574.20 4.34 — Granted — — — — — Exercised — — — — — Cancelled — — — — — Outstanding – September 30, 2024 1,822 $ 496.00 $ 1,574.20 3.59 — Exercisable – December 31, 2023 1,822 496.00 1,574.20 — — Exercisable – September 30, 2024 1,822 $ 496.00 $ 1,574.20 — — Restricted Stock Units During the three months ended June 30, 2023 two 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 of the Company's non-employee directors, under the Company's stock-based compensation plan, at the fair value of $1.01 ($20.20 as adjusted for the May Stock Split) per share, which represents the closing price of the Company's common stock on April 4, 2023. The restricted stock units granted vest in equal quarterly installments over a two During the three months ended March 31, 2024 44,147, 15,000 As of September 30, 2024 109,666 The following table summarized restricted stock unit activities during the nine months ended September 30, 2024 Number of Shares Non-vested balance at January 1, 2024 — Granted 462,466 Vested (450,060 ) Forfeited/Expired — Non-vested balance at September 30, 2024 12,406

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies [Abstract]
Commitments and Contingencies	17. Commitm Legal Proceedings The Compa ny 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, in light of the inherent uncertainty in legal proceedings, there can be no assurance that the ultimate resolution of a matter will not exceed established accruals. As a result, the outcome of a particular matter or a combination of matters may be material to the results of operations for a particular period, depending upon the size of the loss or the income for that particular period. 1 653996 2018 Pizzarotti’s suit arose from a contract dated April 3, 2018 that it executed with Phipps whereby Pizzarotti, a construction manager, engaged Phipps to perform stone procuring and tile work at a construction project located at 161 10038 The Company believes that the Assignment Agreement was void for lack of consideration and moved to dismiss the case on those and other grounds. On June 17, 2020, the New York Supreme Court entered an order dismissing certain claims against the Company brought by cross claimant Phipps. 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 1 2 3 4 5 6 September 30, 2024 2 CPF GP 2019 1 3 Farnam Litigation – In October 2023, Farnam Street Financial, Inc. (“Farnam”) filed suit against the Company in the United States District Court for the District of Minnesota (Case No. 23 3212 001 1 1 1 1 1 thirty-five 1 1 1 1 Vendor Litigation 1 On April 13, 2020, Plaintiff SG Blocks, Inc. (the “Company”) filed a Complaint against HOLA Community Partners (“HCP”), Heart of Los Angeles Youth, Inc. (“HOLA” and together with HCP, the “HOLA Defendants”), and the City of Los Angeles (“City”) in the United States District Court for the Central District of California, Case No. 2 20 03432 1 2 3 4 3426 5 18 1836 6 1 2 3 4 5 6 7031 7 17200 On January 22, 2021, the Company filed a Third-Party Complaint in the HOLA Action against Third-Party Defendants Teton Buildings, LLC, Avesi Construction, LLC, and American Home Building and Masonry Corp (“AHB”) for indemnity and contribution with respect to HOLA’s claims. The Company has also notified its general liability carrier Sompo International regarding coverage concerning HOLA’s claims On February 25, 2021, the Court entered an order dismissing the Company’s claims for ( 1 2 3 4 3426 5 18 1836 On March 12, 2021, the HOLA Defendants filed an answer to the Company’s complaint against it denying liability and asserting affirmative defenses. On March 12, 2021, the Company filed an answer to the HOLA Defendants’ First Amended Consolidated Complaint against it, denying liability and asserting affirmative defenses. On April 26, 2021, the Company and the HOLA Defendants filed a Joint Stipulation to Dismiss HOLA Community Partners’ Sixth Claim for Relief (violation of California Business and Professions Code § 7031 41 1 On July 23, 2021, the Company filed a First Amended Third-Party Complaint adding the following additional third party defendants seeking, inter alia On September 2, 2021, Schindler Elevator Corp. filed its answer to the First Amended Third-Party Complaint. On September 3, 2021, Junior Steel Co. filed its answer to the First Amended Third-Party Complaint. On September 7, 2021, Anderson Air Conditioning, L.P. filed its answer to the First Amended Third-Party Complaint. On October 6, 2021, the McIntyre Group filed its answer to the First Amended Third-Party Complaint. On February 7, 2022, the Company filed a request for entry of a Clerk’s default against the following defendants: American Home Building and Masonry Corp., Avesi Construction, Marne Construction, Inc., FirstForm, Inc., Dowell & Bradley Construction, Inc, Saddleback Roofing, Inc., and US Smoke and Fire Corp. On February 9, 2022, the court entered a clerk’s default pursuant to Federal Rule 55 The dispute between 2 SG Blocks, Inc. v. EDI International, PC On June 21, 2019 , 19 21725 19 21725 3 (i) On January 1, 2019, the Company commenced an action against Teton Buildings, LLC (“Teton”) in Harris County, Texas (“Teton Texas Action”) to recover approximately $2,100,000 arising from defendant’s breach of the operative contract related to the HOLA Project entered into on or about June 2, 2017. The Petition brought claims of breach of contract, negligence, and breach of express warranty. In or about February 2022, the Company dismissed without prejudice the Teton Texas Action. (ii) On or about September 12, 2018, the Company entered into a Firm Price Quote and Purchase (the “GVL Contract”) with Teton to govern the manufacture and provision of 23 Four 11 19 35811 On or about March 16, 2020, the Bankruptcy Court converted Teton’s Chapter 11 7 7 On January 22, 2021, the Company filed a third-party complaint against Teton in the United States District Court for the Central District of California, Case No. 2 20 03432 2 On or about December 31, 2022, the parties who appeared in the HOLA Action, including Teton by and through its insurance carrier, executed a Settlement Agreement and Release. On February 28, 2023 the court “so ordered” the parties’ stipulation dismissing all causes of action against the parties to the Settlement Agreement and Release. Other Litigation 1 Inc. . , On April 14, 2021, the Company commenced an action against Osang Healthcare Company, Ltd. (“Osang”) in the United States District Court, Eastern District of New York, Case No. 21 01990 On June 18, 2021, Osang served a motion to dismiss the Osang Action pursuant to Rule 12 6 349 A status conference was held on November 16, 2022 at which time the Court entered a scheduling order for the conducting of discovery. Discovery is ongoing. A settlement conference was held by the Court on March 14, 2023, of which the Company was granted $450,000. 2 and On March 15, 2023 16 See Note 21 Commitments In April 2020, the Company entered into an amendment to its employment agreement, dated January 1, 2017, with Paul Galvin (the "Amendment"), to extend the term of employment to December 31, 2021, provide for an annual base salary of $400,000 provide for a performance bonus structure for a bonus of up to 50% of base salary upon the Company’s achievement of $2,000,000 EBITDA and additional performance bonus payments for the achievement of EBITDA in excess of $2,000,000 based on a percentage of the incremental increase in EBITDA (ranging from 10% of the incremental increase in EBITDA if the Company achieves over $2,000,000 and up to $7,000,000 in EBITDA, 8% of the incremental increase in EBITDA if the Company achieves over $7,000,000 and up to $12,000,000 in EBITDA and 3% of the incremental increase in EBITDA over $12,000,000), provide for a profits-based additional bonus of up to $250,000 in certain limited circumstances, and provide for one (1) year severance, plus a pro-rated amount of any unpaid bonus earned by him during the year as verified by the Company’s principal financial officer, if Mr. Galvin is terminated without cause. At the Company’s option, up to fifty (50%) percent of the EBITDA performance bonuses may be paid in restricted stock units if then available for grant under the Company’s Incentive Plan. On July 5, 2022, the Company entered into an amendment to its employment agreement, dated January 1, 2017, as amended, with Paul Galvin, to provide for the payment of an annual base salary of $ 500,000 and on September 19, 2023 the agreement was amended to increase the annual base salary to $750,000 . All other terms of the employment agreement remain in full force and effect. On October 22, 2024, the Board of Directors of the Company determined not to renew the employment agreement, and Mr. Galvin’s employment will terminate effective as of the close of business on December 31, 2024. See Note 21 On May 1, 2023, the Company appointed Patricia Kaelin as the Company’s Chief Financial Officer and entered into an employment agreement with Patricia Kaelin (the “Kaelin Employment Agreement”) to employ Ms. Kaelin in such capacity for an initial term of two 2 one eighteen one During July 2023, Ms. Kaelin’s annual base salary was adjusted to $300,000, retroactive to May 1, 2023.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2024
Related Party Transactions
Related Party Transactions	18. R On December 14, 2023, the Company and Mr. Galvin entered into the Galvin Note Payable and an additional note payable during the three nine months ended September 30, 2024 See Note 9 – Notes Payable.

Deconsolidation

Deconsolidation	9 Months Ended
	Sep. 30, 2024
Disclosure of Deconsolidation [Abstract]
Deconsolidation	19. Deconsolidation As disclosed in Note 2 2024 4,728,348 Assets: Cash $ 567,473 Assets held for sale 4,400,361 Prepaid expenses and other current assets 429,331 Total current assets 5,397,165 Property, plant and equipment, net 1,194,117 Project development costs and other non-current assets 91,490 Intangible assets, net 138,678 Goodwill 1,810,787 Investment in and advances to equity affiliates 3,642,607 Total long-term assets 6,877,679 Liabilities: Accounts payable and accrued expenses 1,600,294 Contingent consideration payable 945,000 Short-term notes payable, net 6,476,723 $ 9,022,017

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2024
Discontinued Operations
Discontinued Operations	20 Discontinued Operations As described in Note 2 2023 The financial results of SG DevCorp are presented as income (loss) from discontinued operations. The following table represents the financial results of SG DevCorp: For the Nine Months Ended September 30, 2024 For the Nine Months Ended September 30, 2023 For the Three Months Ended September 30, 2023 Operating Expenses: Payroll and related expenses $ 1,223,511 $ 898,876 $ 228,779 General and administrative expenses 295,664 861,179 341,205 Marketing and business development expenses 10,219 41,309 14,003 Operating loss (1,529,394 ) (1,801,364 ) (583,987 ) Other income (expense) (422,941 ) (814,601 ) 339,556 Net loss $ (1,952,335 ) $ (2,615,965 ) $ (923,543 ) The total income from discontinued operations for the nine months ended September 30, 2024 Gain from $ 4,728,348 Net loss from discontinued operations (1,952,335 ) Net loss $ 2,776,013 The following table presents the aggregate carrying amounts of assets and liabilities of discontinued operations of SG DevCorp as of December 31, 2023: Assets: Cash $ 3,236 Assets held for sale 4,400,361 Prepaid expenses and other current assets 231,989 Total current assets 4,635,586 Property, plant and equipment, net 1,194,224 Project development costs and other non-current assets 65,338 Intangible assets, net 22,210 Investment in and advances to equity affiliates 3,642,607 Total long-term assets 4,924,379 Liabilities: Accounts payable and accrued expenses 861,292 Short-term notes payable, net 6,810,897 $ 7,672,189

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	21. Subsequent Events On October 22, 2024, the Board of Directors (the “Board”) of the Company determined not to renew the Executive Employment Agreement, dated as of January 1, 2017 (the “Employment Agreement”), between the Company and Paul Galvin, the Company’s Chief Executive Officer and, in connection with such determination, delivered a written notice of termination to Mr. Galvin on October 24, 2024 in accordance with the terms of the Employment Agreement. Mr. Galvin’s employment with the Company as its Chief Executive Officer will terminate effective as of the close of business on December 31, 2024 (the “Effective Date”). After the Effective Date, Mr. Galvin is expected to continue to serve as the Chairman of the Company’s Board of Directors. The Board is conducting a comprehensive search to identify Mr. Galvin’s successor. On October 22, 2024, the Company executed and issued a Promissory Note in favor of 1800 one twelve nine During October 2024, 955,000 On November 6, 2024, the Company entered into an agreement with a single investor that is an existing holder of warrants to purchase shares of common stock of the Company for cash (the “Existing Warrants”), wherein the investor agreed to exercise the Existing Warrants to purchase up 2,758,620 shares of common stock at a reduced exercise price of $0.8718 per share, resulting in gross proceeds of approximately $2.4 million, before deducting offering fees and other expenses payable by the Company. In consideration for the exercise of the Existing Warrants for cash, the investor received new warrants (the “New Warrants”) to purchase up to an aggregate of 5,517,240 shares of common stock. The New Warrants are exercisable after stockholder approval at an exercise price of $0.8718 per common share and will expire five years 1933 4 2 506 On or about November 6, 2024, The Durant Industrial Authority (“DIA”) filed a complaint against the Company and others, seeking unspecified damages for alleged misrepresentations made by the Company to induce DIA to enter into a forgivable promissory note, and alleged fraudulent transfer of real property that the Company purchased from DIA. The lawsuit was filed as The Durant Industrial Authority v. SG Blocks, Inc., Safe & Green Holdings Corp.; SG Echo, LLC; SGB Development Corp.; Safe and Green Development Corp. FKA SGB Development Corp.; LV Peninsula Holdings, LLC; Austerra Stable Growth Fund, LP; Paul Galvin AKA Paul Gavin; Gerald Sheeran; David Villarreal; and Nicolai Brune, Case No. CJ- 2024 249 On November 21, 2024, the Company received a letter from Nasdaq notifying the Company that since the Company has not yet filed its Form 10-Q for the period ended September 30, 2024, it no longer complies with Nasdaq’s Listing Rules for continued listing. The Company expects to regain compliance by filing its Form 10-Q for the period ended September 30, 2024, on or about November 26, 2024.

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
	Sep. 30, 2024
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)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of presentation and principals of consolidation	Basis of presentation and principals of consolidation – The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information and with the instructions to the Quarterly Report on Form 10-Q and Article 8 December 31, 2023 nine months ended September 30, 2024 cted for the year ending December 31, 2024
Reclassification	Reclassifications - no
Recently adopted accounting pronouncements	Recently adopted accounting pronouncements - New accounting pronouncements implemented by the Company are discussed below or in the related notes, where appro
Accounting estimates	Accounting estimates The Company’s
Operating cycle	Operating cycle – The length of the Company’s contracts varies, but is typically between six twelve months twelve months one year
Revenue recognition	Revenue recognition – The Company determines, at contract inception, whether it will transfer control of a promised good or service over time or at a point in time, regardless of the length of contract or other factors. The recognition of revenue aligns with the timing of when promised goods or services are transferred to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. To achieve this core principle, the Company applies the following five steps in accordance with its revenue policy: ( 1 Identify the contract with a customer ( 2 Identify the performance obligations in the contract ( 3 Determine the transaction price ( 4 Allocate the transaction price to performance obligations in the contract ( 5 Recognize revenue as performance obligations are satisfied On certain contracts, the Company applies recognition of revenue over time, which is similar to the method the Company applied under previous guidance (i.e., percentage of completion). 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 indicates 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. Disaggregation of Revenues The Company’s revenues are primarily derived from construction related to Modules projects The Company’s nine months ended September 30, 2024 2023 $1,753,223 and $3,965,361 , respectively, three months ended September 30, 2024 2023 The following tables provide further disaggregation of the Company’s Three Months Ended September 30, Revenue by Customer Type 2024 2023 Construction and Engineering Services: Office $ 1,753,223 100 % $ 3,965,361 100 % Total revenue by customer type $ 1,753,223 100 % $ 3,965,361 100 % Nine Months Ended September 30, Revenue by Customer Type 2024 2023 Construction and Engineering Services: Hotel/Hospitality $ 181,719 5 % $ 44,201 — % Office 3,750,873 95 % 14,522,150 100 % Total revenue by customer type $ 3,932,592 100 % $ 14,566,351 100 % Contract Assets and Contract Liabilities Accounts receivable are recognized in the period when the Company’s right to consideration is unconditional. Accounts receivable are recognized net of an allowance for credit losses. A considerable amount of judgment is required in assessing the likelihood of realization of receivables. The timing of revenue recognition may differ from the timing of invoicing to customers. Contract assets include unbilled amounts from long-term construction services when revenue recognized under the cost-to-cost measure of progress exceeds the amounts invoiced to customers, as the amounts cannot be billed under the terms of the Company’s contracts. Such amounts are recoverable from customers based upon various measures of performance, including achievement of certain milestones, completion of specified units or completion of a contract. Contract assets are generally classified as current within the condensed consolidated balance sheets. Contract liabilities from construction and engineering contracts occur when amounts invoiced to customers exceed revenues recognized under the cost-to-cost measure of progress. Contract liabilities additionally include advanced payments from customers on certain contracts. Contract liabilities decrease as the Company recognizes revenue from the satisfaction of the related performance obligation. Contract liabilities are generally classified as current within the condensed consolidated balance sheet. A lthough
Business Combinations	Bu - The Company accounts for business acquisitions using the acquisition method of accounting in accordance with Accounting Standards Codification (“ASC”) 805 For acquisitions of assets that do not constitute a business, any assets and liabilities acquired are recognized at their cost based upon their relative fair value of all asset and liabilities acquired.
Variable Interest Entities	Variable Interest Entities – The Company accounts for certain legal entities as variable interest entities (“VIE ” On August 27, 2020, the Company entered into a joint venture agreement with Clarity Lab Solutions, LLC (“Clarity Labs”) (the “JV”). In consideration and subject to Clarity Lab’s services and commitments and provided the agreement remains valid and in force, and is not terminated, the Company agreed to issue 200,000 restricted shares of the Company’s common stock over a defined vesting period starting in December 1, 2020. The restricted shares of the Company's common stock were not issued to Clarity Labs as certain capital commitments were not met. 19 The Company has determined it is the primary beneficiary of Clarity Mobile Venture and has thus consolidated the activities in its consolidated financial statements. Due to the ongoing lower affects of COVID- 19 2022 On January 18, 2021, the Company entered into an operating agreement to form CAT. The purpose of CAT is to market , sell, distribute, lease and otherwise commercially exploit certain products and services in the COVID- 19 The Company has determined it is the primary beneficiary of CAT and has thus consolidated the activities in its consolidated financial statements.
Investment Entities	Equity Method Investments Upon the Deconsolidation during 2024 As of September 30, 2024, the Company had a 31% ownership interest in SG . The approximate combined financial position of the Company’s equity affiliate (SG DevCorp) is summarized below as of September 30, 2024 Condensed balance sheet information: September 30, 2024 (Unaudited) Total assets $ 13,000,000 Total liabilities $ 12,200,000 Stockholder’s equity/Members’ equity $ 800,000
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 256,957 and $ as of September 30, 2024 December 31, 2023
Short-term investment	Short-term investment – The Company classifies investments consisting of a certificate of deposit with a maturity greater than three months but less than one year as short-term investment. The Company had no short-term investment as of September 30, 2024 2023 , respectively.
Accounts receivable and allowance for credit losses	Accounts receivable and allowance for credit losses – Accounts receivable are receivables generated from sales to customers and progress billings on performance type contracts. Amounts included in accounts receivable are deemed to be collectible within the Company’s operating cycle. The Company recognizes accounts receivable at invoiced amounts. The Company adopted ASC 326 The allowance for credit losses reflects the Company’s the Company’s its The Company accounts for the transfer of accounts receivable to a third party under a factoring type arrangement in accordance with ASC 860 860
Inventory	Inventory – Raw construction materials (primarily shipping containers and fabrication materials) are valued at the lower of cost (first-in, first-out method) or net realizable value. Finished goods and work-in-process inventories are valued at the lower of cost or net realizable value, using the specific identification method. Medical equipment and COVID- 19 test and testing supplies are valued at the lower of cost, (first-in, first-out method) or net realizable value. As of September 30, 2024 December 31, 2023 inventory of and $156,512, respectively, for construction materials.
Goodwill	Goodwill – The Company performs its impairment test of goodwill at the reporting unit level each fiscal year, or more frequently if events or circumstances change that would more likely tha n not reduce the fair value of its reporting unit below its carrying values. The Company performs a goodwill impairment test by comparing the fair value of the reporting unit with its carrying value and recognizes an impairment charge for the amount by which the carrying value exceeds the fair value, not to exceed the total amount of goodwill . The amount by which the carrying value of the goodwill exceeds its implied fair value, if any, is recognized as an impairment loss. nine months ended September 30, 2024 2023
Intangible assets	Intangible assets – Intangible assets consist of $ 68,344 nine months ended September 30, 2024 2023 and $140,437 , respectively. September 30, 2024 December 31, 2023
Property, plant and equipment	Property, plant and equipment – Property, plant and equipment is stated at cost. Depreciation is computed using the straight-line method over the estimated lives of each asset. Estimated useful lives for significant classes of assets are as follows: computer and software 3 to 5 years, furniture and other equipment 5 to 7 years, automobiles 2 to 5 years, buildings held for lease 5 to 7 years, building 40 years, and equipment o 29
Convertible instruments	Convertible instruments – The Company bifurcates conversion options from their host instruments and accounts for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument.
Common stock purchase warrants and other derivative financial instruments	Common stock purchase warrants and other derivative financial instruments – The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provides a choice of net-cash settlement or settlement in the Company’s own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if any event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement shares (physical settlement or net-cash settlement). The Company assesses classification of common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities or equity is required.
Fair value measurements	Fair value measurements – Financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities are carried at cost, which the Company believes approximates fair value due to the short-term nature of these instruments. The Company measures the fair value of financial assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company maximizes the use of observable inputs and minimizes the use of unobservable inputs when measuring fair value. The Company uses three Level 1 Quoted prices in active markets for identical assets or liabilities. Level 2 Quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 Inputs that are unobservable (for example, cash flow modeling inputs based on assumptions). Transfer into and transfers out of the hierarchy levels are recognized as if they had taken place at the end of the reporting period. There have been no changes in Level 1 2 3 1 2 3 Fair value measured as of September 30, 2024 Total at September 30, 2024 Quoted prices in active markets Significant other observable inputs Significant unobservable inputs (Level 1 (Level 2 (Level 3 Assets Equity-based investment – SG DevCorp $ 1,763,594 $ 1,763,594 $ — $ —
Share-based payments	Share-based payments – The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, including non-employee directors, the fair value of a stock option award is measured on the grant date. The fair value amount is then recognized over the period services are required to be provided in exchange for the award, usually the vesting period. The Company recognizes stock-based compensation expense on a graded-vesting basis over the requisite service period for each separately vesting tranche of each award. Stock-based compensation expense to employees and all directors are reported within payroll and related expenses in the consolidated statements of operations. Stock-based compensation expense to non-employees is reported within marketing and business development expense in the condensed consolidated statements of operations.
Income taxes	Income taxes The Company accounts for income taxes utilizing the asset and liability approach. Under this approach, deferred taxes represent the future tax consequences expected to occur when the reported amounts of assets and liabilities are recovered or paid. The provision for income taxes generally represents income taxes paid or payable for the current year plus the change in deferred taxes during the year. Deferred taxes result from the differences between the financial and tax bases of the Company’s assets and liabilities and are adjusted for changes in tax rates and tax laws when changes are enacted. The calculation of tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for anticipated tax audit issues based on the Company’s estimate of
Concentrations of credit risk	Concentrations of credit risk – Financial instruments, that potentially subject the Company to concentration of credit risk, consist principally of cash and cash equivalents. The Company places its cash with high credit quality institutions. At times, such amounts may be in excess of Federal Deposit Insurance Corporation insurance limits. The Company has not experienced any losses in such account and believes that it is not exposed to any significant credit risk on the account. With respect to receivables, concentrations of credit risk are limited to a few customers in the construction industry. The Company performs ongoing credit evaluations of its customers’ financial condition and, generally, requires no collateral from its customers other than normal lien rights. At September 30, 2024 December 31, 2023 four respectively. Revenue relating to one customer represented approximately 84% and 100%, respectively, three months ended September 30, 2024 and 2023 , respectively. Revenue relating to two one customers represented approximately 75% and 97% of the Company’s total revenue for the nine months ended September 30, 2024 2023 There were no vendors representing 10% or more of the Company’s total cost of revenue for the three and nine September 30, 2024 2023

Liquidity (Tables)

Liquidity (Tables)	9 Months Ended
	Sep. 30, 2024
Liquidity [Member]
Liquidity [Line Items]
Summary of company's anticipation to convert the backlog to revenue over the period	2024 Within 1 $ 1,919,313 Total Backlog $ 1,919,313

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Summary of disaggregation of revenues by categories	Three Months Ended September 30, Revenue by Customer Type 2024 2023 Construction and Engineering Services: Office $ 1,753,223 100 % $ 3,965,361 100 % Total revenue by customer type $ 1,753,223 100 % $ 3,965,361 100 % Nine Months Ended September 30, Revenue by Customer Type 2024 2023 Construction and Engineering Services: Hotel/Hospitality $ 181,719 5 % $ 44,201 — % Office 3,750,873 95 % 14,522,150 100 % Total revenue by customer type $ 3,932,592 100 % $ 14,566,351 100 %
Summary of combined financial position of equity affiliates	Condensed balance sheet information: September 30, 2024 (Unaudited) Total assets $ 13,000,000 Total liabilities $ 12,200,000 Stockholder’s equity/Members’ equity $ 800,000
Fair Value, by Balance Sheet Grouping	Fair value measured as of September 30, 2024 Total at September 30, 2024 Quoted prices in active markets Significant other observable inputs Significant unobservable inputs (Level 1 (Level 2 (Level 3 Assets Equity-based investment – SG DevCorp $ 1,763,594 $ 1,763,594 $ — $ —

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2024
Accounts Receivable [Abstract]
Summary of accounts receivable	2024 2023 Billed: Construction services $ 299,628 $ 819,887 Total gross receivables 299,628 819,887 Less: allowance for credit losses (131,388 ) (637,134 ) Total net receivables $ 168,240 $ 182,753

Contract Assets and Contract _2

Contract Assets and Contract Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Contract Assets and Contract Liabilities [Abstract]
Summary of costs and estimated earnings on uncompleted contracts	2024 2023 Costs incurred on uncompleted contracts $ 2,970,528 $ 20,213,733 Provision for loss on uncompleted contracts — — Estimated earnings to date on uncompleted contracts (313,363 ) (968,040 ) Gross contract assets 2,657,165 19,245,693 Less: billings to date (3,227,709 ) (20,601,946 ) Net contract liabilities on uncompleted contracts $ (570,544 ) $ (1,356,253 )
Summary of costs included in condensed consolidated balance sheets	2024 2023 Contract assets $ 184,520 $ 10,745 Contract liabilities (755,064 ) (1,366,998 ) Net contract liabilities $ (570,544 ) $ (1,356,253 )

Property, plant and equipment (

Property, plant and equipment (Tables)	9 Months Ended
	Sep. 30, 2024
Property, plant and equipment [Abstract]
Schedule of company's equipment	2024 2023 Computer equipment and software $ 94,493 $ 98,756 Furniture and other equipment 271,798 271,798 Leasehold improvements 15,400 17,280 Equipment and machinery 957,378 943,464 Automobiles 4,638 4,638 Building held for leases 196,416 196,416 Building 3,366,847 969,188 Construction in progress — 2,397,659 Property, plant and equipment 4,906,970 4,899,199 Less: accumulated depreciation (700,655 ) (511,022 ) $ 4,206,315 $ 4,388,177

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Payable [Abstract]
Schedule of long term notes payable	2024 2023 Authority Loan Agreement $ 750,000 $ 750,000 Debenture — 123,600 Cedar Cash Advance Agreements — 727,271 Secured Note — 1,750,000 July Cash Advance Agreement 1,229,185 — Pawn Advance Agreement 340,000 — Enhanced Note 4,000,000 — Overadvance — 790,546 1800 Diagonal Note 49,834 — August 1800 Diagonal Note 290,000 — Galvin Note Payable 20,000 75,000 Total 6,679,019 4,216,417 Less: Debt discount and debt issuance costs (113,214 ) (107,819 ) Total debt, net 6,565,805 4,108,598 Less: current maturities, net (1,845,611 ) (1,661,183 ) Long-term debt, net $ 4,720,194 $ 2,447,415

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Schedule of balance sheet information	Balance Sheet Location September 30, 2024 Finance Leases Right-of-use assets $ 1,120,337 Current liabilities Lease liability, current maturities 265,627 Non-current liabilities Lease liability, net of current maturities — Total finance lease liabilities $ 265,627 Weighted Average Remaining Lease Term Finance leases 0.42 years Weighted Average Discount Rate Finance leases 3%
Schedule of approximate minimum annual rental commitments under non-cancelable leases	Year Ending December 31: Financing 2024 (remaining) $ 133,645 2025 133,645 Total lease payments 267,290 Less: Imputed interest 1,663 Present value of lease liabilities $ 265,627

Construction Backlog (Tables)

Construction Backlog (Tables)	9 Months Ended
	Sep. 30, 2024
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Schedule of backlog of signed construction and engineering contracts	2024 2023 Balance - beginning of period $ 1,902,332 $ 6,810,762 New contracts and change orders during the period 4,022,954 11,614,650 Adjustments and cancellations, net (73,381 ) — Subtotal 5,851,905 18,425,412 Less: contract revenue earned during the period (3,932,592 ) (16,523,080 ) Balance - end of period $ 1,919,313 $ 1,902,332
Construction Backlog [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Summary of company's anticipation to convert the backlog to revenue over the period	2024 Within 1 $ 1,919,313 1 2 — Total Backlog $ 1,919,313

Segments and Disaggregated Re_2

Segments and Disaggregated Revenue (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Segments and Disaggregated Revenue	Construction Medical Corporate and support Consolidated Nine Months September 30, 2024 Revenue $ 3,932,592 $ — $ — $ 3,932,592 Cost of revenue 3,618,031 — — 3,618,031 Operating expenses 113,656 95,972 5,126,860 5,336,488 Operating loss 200,905 (95,972 ) (5,126,860 ) (5,021,927 ) Other expense (275,321 ) — (7,843,826 ) (8,119,147 ) Loss before income taxes (74,416 ) (95,972 ) (12,970,686 ) (13,141,074 ) Common stock deemed dividend — — (1,146,594 ) (1,146,594 ) Income from discontinued operations — — 2,776,013 2,776,013 Net loss attributable to common stockholders of Safe & Green Holdings Corp. $ (74,416 ) $ (95,972 ) $ (11,341,267 ) $ (11,511,655 ) Total assets $ 5,778,540 $ 1,406 $ 4,019,316 $ 9,799,262 Depreciation and amortization $ 194,803 $ — $ 5,317 $ 200,120 Capital expenditures $ 8,007 $ — $ — $ 8,007 Construction Medical Corporate and support Consolidated Nine September 30, 2023 Revenue $ 14,566,351 $ — $ — $ 14,566,351 Cost of revenue 15,138,225 — — 15,138,225 Operating expenses 68,384 139,135 9,265,290 9,472,809 Operating loss (640,258 ) (139,135 ) (9,265,290 ) (10,044,683 ) Other (expense) income (56,796 ) — 34,346 (22,450 ) Loss before income taxes (697,054 ) (139,135 ) (9,230,944 ) (10,067,133 ) Net income attributable to non-controlling interest — — — — Loss from discontinued operations — — (2,615,965 ) (2,615,965 ) Net loss attributable to common stockholders of Safe & Green Holdings Corp. $ (697,054 ) $ (139,135 ) $ (11,846,909 ) $ (12,683,098 ) Total assets $ 7,111,643 $ 4,581 $ 6,565,385 $ 13,681,609 Depreciation and amortization $ 146,917 $ — $ 1,391,743 $ 1,538,660 Capital expenditures $ — $ — $ 530,055 $ 530,055 Construction Medical Corporate and support Consolidated Three Months Ended September 30, 2024 Revenue $ 1,753,223 $ — $ — $ 1,753,223 Cost of revenue 1,878,799 — — 1,878,799 Operating expenses 21,842 10,012 2,083,655 2,115,509 Operating loss (147,418 ) (10,012 ) (2,083,655 ) (2,241,085 ) Other expense (87,413 ) — (1,387,607 ) (1,475,020 ) Loss before income taxes (234,831 ) (10,012 ) (3,471,262 ) (3,716,105 ) Common stock deemed dividend — — — — Net income attributable to non-controlling interest — — — — Net loss attributable to common stockholders of Safe & Green Holdings Corp. $ (234,831 ) $ (10,012 ) $ (3,471,262 ) $ (3,716,105 ) Total assets $ 5,778,540 $ 1,406 $ 4,019,316 $ 9,799,262 Depreciation and amortization $ 113,256 $ — $ 1,830 $ 115,086 Capital expenditures $ 1,136 $ — $ — $ 1,136 Construction Medical Corporate and support Consolidated Three Months Ended September 30, 2023 Revenue $ 3,965,361 $ — $ — $ 3,965,361 Cost of revenue 4,501,393 — — 4,501,393 Operating expenses (108,603 ) 138,240 1,825,464 1,855,101 Operating loss (427,429 ) (138,240 ) (1,825,464 ) (2,391,133 ) Other (expense) income (308,988 ) — 15,530 (293,458 ) Loss before income taxes (736,417 ) (138,240 ) (1,809,934 ) (2,684,591 ) Net income attributable to non-controlling interest — — — — Loss from discontinued operations — — (923,543 ) (923,543 ) Net loss attributable to common stockholders of Safe & Green Holdings Corp. $ (736,417 ) $ (138,240 ) $ (2,733,477 ) $ (3,608,134 ) Total assets 7,111,643 4,581 6,565,385 13,681,609 Depreciation and amortization $ 53,147 $ — $ 432,707 $ 485,854 Capital expenditures $ — $ — $ 526,252 $ 526,252

Warrants (Tables)

Warrants (Tables)	9 Months Ended
	Sep. 30, 2024
Warrants [Abstract]
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, 2024 125,856 $ 93.60 2.75 - Granted 4,285,508 5.69 - Expired (8 ) Exercised (402,945 ) Outstanding and exercisable - September 30, 2024 4,008,411 $ 1.91 4.65 $ -
Schedule of Warrants, Valuation assumptions using a Black-Scholes Value model	Risk-free interest rate 3.9 % Contractual term 5 years Dividend yield 0 % Expected volatility 98 %

Share-based Compensation (Table

Share-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2024
Stock Options and Grants [Abstract]
Schedule of stock-based compensation expense included in statement of operations	Nine Months September 30, 2024 2023 Payroll and related expenses $ 1,097,698 $ 3,210,631 Total $ 1,097,698 $ 3,210,631 Three Months September 30, 2024 2023 Payroll and related expenses $ 570,362 $ — Total $ 570,362 $ —
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, 2023 1,822 $ 496.00 $ 1,574.20 4.34 — Granted — — — — — Exercised — — — — — Cancelled — — — — — Outstanding – September 30, 2024 1,822 $ 496.00 $ 1,574.20 3.59 — Exercisable – December 31, 2023 1,822 496.00 1,574.20 — — Exercisable – September 30, 2024 1,822 $ 496.00 $ 1,574.20 — —
Schedule of RSU activities	Number of Shares Non-vested balance at January 1, 2024 — Granted 462,466 Vested (450,060 ) Forfeited/Expired — Non-vested balance at September 30, 2024 12,406

Deconsolidation (Tables)

Deconsolidation (Tables)	9 Months Ended
	Sep. 30, 2024
Disclosure of Deconsolidation [Abstract]
Schedule of derecognition of assets and liabilities effected from Deconsolidation	Assets: Cash $ 567,473 Assets held for sale 4,400,361 Prepaid expenses and other current assets 429,331 Total current assets 5,397,165 Property, plant and equipment, net 1,194,117 Project development costs and other non-current assets 91,490 Intangible assets, net 138,678 Goodwill 1,810,787 Investment in and advances to equity affiliates 3,642,607 Total long-term assets 6,877,679 Liabilities: Accounts payable and accrued expenses 1,600,294 Contingent consideration payable 945,000 Short-term notes payable, net 6,476,723 $ 9,022,017

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2024
Discontinued Operations
Schedule of financial results from discontinued operations	For the Nine Months Ended September 30, 2024 For the Nine Months Ended September 30, 2023 For the Three Months Ended September 30, 2023 Operating Expenses: Payroll and related expenses $ 1,223,511 $ 898,876 $ 228,779 General and administrative expenses 295,664 861,179 341,205 Marketing and business development expenses 10,219 41,309 14,003 Operating loss (1,529,394 ) (1,801,364 ) (583,987 ) Other income (expense) (422,941 ) (814,601 ) 339,556 Net loss $ (1,952,335 ) $ (2,615,965 ) $ (923,543 )
Schedule of total income from discontinued operations	Gain from $ 4,728,348 Net loss from discontinued operations (1,952,335 ) Net loss $ 2,776,013
Schedule of aggregate carrying amounts of assets and liabilities of discontinued operations	Assets: Cash $ 3,236 Assets held for sale 4,400,361 Prepaid expenses and other current assets 231,989 Total current assets 4,635,586 Property, plant and equipment, net 1,194,224 Project development costs and other non-current assets 65,338 Intangible assets, net 22,210 Investment in and advances to equity affiliates 3,642,607 Total long-term assets 4,924,379 Liabilities: Accounts payable and accrued expenses 861,292 Short-term notes payable, net 6,810,897 $ 7,672,189

Description of Business (Detail

Description of Business (Details Textual)		9 Months Ended
	May 02, 2024	Sep. 30, 2024 Item Segments
Description Of Business [Line Items]
Number of segments | Segments		4
Number of core product offerings | Item		3
Reverse stock split	the Company effected a 1-for-20 reverse stock split of its then-outstanding common stock (the “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 Quarterly Report on Form 10-Q for the period ended September 30, 2024 have been adjusted to reflect the reverse stock split effected in May 2024

Separation and Distribution (De

Separation and Distribution (Details Textual)	1 Months Ended	9 Months Ended
	Dec. 31, 2022 Number shares	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 28, 2023
Separation and Distribution [Line Items]
Gain on deconsolidation		$ 4,728,348
SGB Development Corp. (“SG DevCorp”) [Member]
Separation and Distribution [Line Items]
Percentage of ownership after separation (as a percent)		50%
Fair value of investment upon deconsolidation		$ 8,126,350
IPO [Member] | SGB Development Corp. (“SG DevCorp”) [Member]
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, Listing date		Sep. 28, 2023
Sale of stock, Trading symbol of subsidiary				SGD

Liquidity (Details)

Liquidity (Details)	Sep. 30, 2024 USD ($)
Liquidity [Line Items]
Total Backlog	$ 1,919,313
Within 1 year [Member]
Liquidity [Line Items]
Total Backlog	$ 1,919,313

Liquidity (Details Textual)

Liquidity (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Liquidity (Textual)
Cash and cash equivalents	$ 256,957	$ 14,212
Cash backlog	1,919,313
Working capital	$ (9,519,438)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Total revenue by customer type	$ 1,753,223	$ 3,965,361	$ 3,932,592	$ 14,566,351
Total revenue by customer type, percentage	100%	100%	100%	100%
Hotel/Hospitality [Member]
Disaggregation of Revenue [Line Items]
Total revenue by customer type			$ 181,719	$ 44,201
Total revenue by customer type, percentage			5%
Office [Member]
Disaggregation of Revenue [Line Items]
Total revenue by customer type	$ 1,753,223	$ 3,965,361	$ 3,750,873	$ 14,522,150
Total revenue by customer type, percentage	100%	100%	95%	100%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Equity Method Investment, Summarized Financial Information [Abstract]
Total assets	$ 9,799,261		$ 17,211,275
Total liabilities	17,958,188		23,546,134
Stockholder’s equity/Members’ equity	(8,158,927)	$ (5,661,778)	$ (6,334,859)	$ 6,417,026	$ 9,325,160	$ 14,439,562
Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member]
Equity Method Investment, Summarized Financial Information [Abstract]
Total assets	13,000,000
Total liabilities	12,200,000
Stockholder’s equity/Members’ equity	$ 800,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2) - SGB Development Corp. (“SG DevCorp”) [Member]	Sep. 30, 2024 USD ($)
Assets
Equity-based investment – SG DevCorp	$ 1,763,594
Level 1
Assets
Equity-based investment – SG DevCorp	1,763,594
Level 2
Assets
Equity-based investment – SG DevCorp
Level 3
Assets
Equity-based investment – SG DevCorp

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details Textual)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 27, 2020 shares	Sep. 30, 2024 USD ($) Vendors Customer	Sep. 30, 2023 USD ($) Vendors Customer	Sep. 30, 2024 USD ($) Vendors Customer	Sep. 30, 2023 USD ($) Vendors Customer	Dec. 31, 2023 USD ($) Customer
Summary of Significant Accounting Policies
Inventories		$ 742,144		$ 742,144		$ 156,512
Goodwill impairment				0	$ 0
Intangible assets trademarks		68,344		68,344
Accumulated amortization		59,975		59,975		2,852,929
Amortization expense				10,251	140,437
Short-term investment		0		0		0
Cash and cash equivalents		256,957		256,957		14,212
Recognized over time		1,753,223	$ 3,965,361	$ 3,932,592	14,566,351
Restricted stock or options issued, shares | shares	200,000
No of operating cycles				one year
Intangible assets for impairment losses						1,880,547
Investment in and advances to equity affiliates
Equity Method Investment, Realized Gain (Loss) on Disposal		$ (613,665)		$ (5,590,666)
SG Development Corp [Member]
Summary of Significant Accounting Policies
Percentage of controlling interest		31%		31%
Equity Method Investment, Realized Gain (Loss) on Disposal				$ 320,408
Website [Member]
Summary of Significant Accounting Policies
Intangible assets		$ 6,706		$ 6,706
Intangible asset, useful life		5 years		5 years
Minimum [Member]
Summary of Significant Accounting Policies
Operating Cycle		6 months		6 months
Maximum [Member]
Summary of Significant Accounting Policies
Operating Cycle		12 months		12 months
Computer and software [Member] | Minimum [Member]
Summary of Significant Accounting Policies
Estimated useful lives		3 years		3 years
Computer and software [Member] | Maximum [Member]
Summary of Significant Accounting Policies
Estimated useful lives		5 years		5 years
Equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies
Estimated useful lives		5 years		5 years
Equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies
Estimated useful lives		29 years		29 years
Automobiles [Member] | Minimum [Member]
Summary of Significant Accounting Policies
Estimated useful lives		2 years		2 years
Automobiles [Member] | Maximum [Member]
Summary of Significant Accounting Policies
Estimated useful lives		5 years		5 years
Building [Member]
Summary of Significant Accounting Policies
Estimated useful lives		40 years		40 years
Building [Member] | Minimum [Member]
Summary of Significant Accounting Policies
Estimated useful lives		5 years		5 years
Building [Member] | Maximum [Member]
Summary of Significant Accounting Policies
Estimated useful lives		7 years		7 years
Furniture and other equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies
Estimated useful lives		5 years		5 years
Furniture and other equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies
Estimated useful lives		7 years		7 years
Construction Materials [Member]
Summary of Significant Accounting Policies
Inventories		$ 742,144		$ 742,144		$ 156,512
Accounts receivable [Member] | Customer three [Member]
Summary of Significant Accounting Policies
Number of customers | Customer						3
Concentration risk, percentage						100%
Accounts receivable [Member] | Customer four [Member]
Summary of Significant Accounting Policies
Number of customers | Customer				4
Concentration risk, percentage				100%
Revenue [Member] | Customer one [Member]
Summary of Significant Accounting Policies
Number of customers | Customer		1	1		1
Concentration risk, percentage		84%	100%		97%
Revenue [Member] | Customer two [Member]
Summary of Significant Accounting Policies
Number of customers | Customer				2
Concentration risk, percentage				75%
Cost of revenue [Member] | Vendors [Member]
Summary of Significant Accounting Policies
Number of vendors | Vendors		0	0	0	0
Concentration risk, percentage		10%	10%	10%	10%

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Summary of accounts receivable
Total gross receivables	$ 299,628	$ 819,887
Less: allowance for credit losses	(131,388)	(637,134)
Total net receivables	168,240	182,753
Construction services [Member]
Summary of accounts receivable
Total gross receivables	$ 299,628	$ 819,887

Contract Assets and Contract _3

Contract Assets and Contract Liabilities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Costs and estimated earnings on uncompleted contracts
Costs incurred on uncompleted contracts	$ 2,970,528	$ 20,213,733
Provision for loss on uncompleted contracts
Estimated earnings to date on uncompleted contracts	(313,363)	(968,040)
Gross contract assets	2,657,165	19,245,693
Less: billings to date	(3,227,709)	(20,601,946)
Net contract liabilities on uncompleted contracts	$ (570,544)	$ (1,356,253)

Contract Assets and Contract _4

Contract Assets and Contract Liabilities (Details 1) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Costs and estimated earnings amounts on uncompleted contracts included in balance sheets
Contract assets	$ 184,520	$ 10,745
Contract liabilities	(755,064)	(1,366,998)
Net contract liabilities	$ (570,544)	$ (1,356,253)

Property, plant and equipment_2

Property, plant and equipment (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, plant and equipment
Property, plant and equipment	$ 4,906,970	$ 4,899,199
Less: accumulated depreciation	(700,655)	(511,022)
Property, plant and equipment, net	4,206,315	4,388,177
Computer equipment and software [Member]
Property, plant and equipment
Property, plant and equipment	94,493	98,756
Furniture and other equipment [Member]
Property, plant and equipment
Property, plant and equipment	271,798	271,798
Leasehold Improvements [Member]
Property, plant and equipment
Property, plant and equipment	15,400	17,280
Equipment and machinery [Member]
Property, plant and equipment
Property, plant and equipment	957,378	943,464
Automobiles [Member]
Property, plant and equipment
Property, plant and equipment	4,638	4,638
Building held for leases [Member]
Property, plant and equipment
Property, plant and equipment	196,416	196,416
Building [Member]
Property, plant and equipment
Property, plant and equipment	3,366,847	969,188
Construction in progress [Member]
Property, plant and equipment
Property, plant and equipment		$ 2,397,659

Property, plant and equipment_3

Property, plant and equipment (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, plant and equipment (Textual)
Depreciation expense	$ 104,835	$ 92,984	$ 189,869	$ 277,573

Notes Receivable (Details Textu

Notes Receivable (Details Textual) - USD ($)		1 Months Ended	12 Months Ended
	Apr. 15, 2020	Jan. 21, 2020	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Write off of notes receivable principal amount			$ 750,000
Write off of notes receivable accrued interest amount			$ 129,418
Company Note [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Advances in note receivable	$ 250,000
Interest rate	5%
Galvin Note [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Principal amount				$ 100,000
Notes Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest rate		5%
Maturity date	Jul. 31, 2023	Jul. 31, 2023
Notes Receivable [Member] | Company Note [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Advances in note receivable		$ 400,000
Notes Receivable [Member] | Galvin Note [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Advances in note receivable		$ 100,000

Notes Payable (Details)

Notes Payable (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Notes Payable
Total	$ 6,679,019	$ 4,216,417
Less: Debt discount and debt issuance costs	(113,214)	(107,819)
Total debt, net	6,565,805	4,108,598
Less: current maturities, net	(1,845,611)	(1,661,183)
Long-term debt, net	4,720,194	2,447,415
Authority Loan Agreement [Member]
Notes Payable
Total	750,000	750,000
Debenture [Member]
Notes Payable
Total		123,600
Cedar Cash Advance Agreements [Member]
Notes Payable
Total		727,271
Secured Note [Member]
Notes Payable
Total		1,750,000
July Cash Advance Agreement [Member]
Notes Payable
Total	1,229,185
Pawn Advance Agreement [Member]
Notes Payable
Total	340,000
Enhanced Note [Member]
Notes Payable
Total	4,000,000
Overadvance [Member]
Notes Payable
Total		790,546
1800 Diagonal Note [Member]
Notes Payable
Total	49,834
August 1800 Diagonal Note [Member]
Notes Payable
Total	290,000
Galvin Note Payable [Member]
Notes Payable
Total	$ 20,000	$ 75,000

Notes Payable (Details Textual)

Notes Payable (Details Textual) - USD ($)		1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 07, 2023	Oct. 29, 2021	Aug. 31, 2019	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	May 31, 2024	Jan. 31, 2024
Debt Instrument [Line Items]
Value of renovation improvements		$ 750,000
Principal amount of promissory note		$ 750,000
Shares of common stock										375,000
Warrants, Fair Value Disclosure										$ 109,161
Amortization of Debt Issuance Costs						$ 611,721	$ 476,894
Debt instrument, original issue discount										$ 251,361
Conversion of short-term notes payable to common stock						802,087	700,000
Size Of Manufacturing Facility		58,000
Equity Method Investment, Realized Gain (Loss) on Disposal				$ (613,665)		(5,590,666)
Common stock deemed dividend						$ 475,713
Reverse Stock Split in May 2024 [Member]
Debt Instrument [Line Items]
Shares of common stock										18,750
Peak Warrant [Member]
Debt Instrument [Line Items]
Maturity date			Aug. 29, 2024
Warrants [Member]
Debt Instrument [Line Items]
Exercise period										5 years
Private Placement [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Price, Decrease	$ 0.4
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] | Peak Warrant [Member]
Debt Instrument [Line Items]
Exercise period	5 years
Private Placement [Member] | Peak Warrant [Member] | Before Adjustment of Reverse Stock Split [Member]
Debt Instrument [Line Items]
Debt instrument, convertible, conversion price	$ 2.25
Private Placement [Member] | Warrants [Member] | Reverse Stock Split in May 2024 [Member]
Debt Instrument [Line Items]
Debt instrument, convertible, conversion price	$ 45
Private Placement [Member] | Peak One Opportunity Fund Lp [Member] | Restricted Stock [Member]
Debt Instrument [Line Items]
Shares of common stock	2,500
Issuance of Successor common stock, shares	50,000
Private Placement [Member] | Peak One Opportunity Fund Lp [Member] | Warrants [Member]
Debt Instrument [Line Items]
Shares of common stock	500,000
Private Placement [Member] | Peak One Opportunity Fund Lp [Member] | Warrants [Member] | 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] | Peak Warrant [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] | Peak Warrant [Member] | Before Adjustment of Reverse Stock Split [Member]
Debt Instrument [Line Items]
Shares of common stock	500,000
Convertible Debt [Member] | Peak One Opportunity Fund Lp [Member]
Debt Instrument [Line Items]
Conversion of short-term notes payable to common stock								$ 730,000
Conversion of short-term notes payable to common stock (in shares)						49,188		49,188
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%
Shares of common stock									2,758,620
Debt Instrument, Convertible, Conversion Price, Decrease	$ 0.4
Debt instrument, convertible, conversion price	1.5
Exercise period									5 years
Percentage of common stock									4.99%
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] | 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 incurred				80,000		$ 80,000
Debentures [Member] | Private Placement [Member] | Restricted Stock [Member]
Debt Instrument [Line Items]
Equity, Fair Value Disclosure				76,000		76,000
Debentures [Member] | Private Placement [Member] | Peak Warrant [Member]
Debt Instrument [Line Items]
Warrants, Fair Value Disclosure				$ 278,239		$ 278,239
Warrant Inducement Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, convertible, conversion price	$ 0.26			$ 0.26		$ 0.26
Common stock deemed dividend						$ 475,713
Securities Purchase Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, convertible, conversion price	$ 0.46
Securities Purchase Agreement [Member] | Private Placement [Member] | Peak One Opportunity Fund Lp [Member]
Debt Instrument [Line Items]
Debt issuance costs incurred	$ 15,000
Securities Purchase Agreement [Member] | Convertible Debt [Member] | Private Placement [Member] | Peak One Opportunity Fund Lp [Member]
Debt Instrument [Line Items]
Original issue discount rate	10%

Notes Payable (Details 1 - Text

Notes Payable (Details 1 - Textual)

3 Months Ended

9 Months Ended

Sep. 20, 2024 USD ($)

Aug. 27, 2024 USD ($)

Jul. 31, 2024 USD ($)

Jan. 29, 2024 USD ($)

Nov. 20, 2023 USD ($)

Sep. 26, 2023 USD ($)

Jun. 23, 2023

Jun. 08, 2023 USD ($) a ft²

May 16, 2023 USD ($)

Mar. 31, 2024 USD ($)

Sep. 30, 2024 USD ($)

Sep. 30, 2023 USD ($)

Dec. 31, 2023 USD ($)

Dec. 14, 2023 USD ($)

Notes Payable

Recognized amortization of debt issuance costs

$ 611,721

$ 476,894

Proceeds from short-term notes payable

8,013,745

1,401,339

Repayment of short term notes payable

5,143,298

$ 232,144

Galvin Note Payable [Member]

Notes Payable

Principal amount

$ 75,000

Debt Instrument, Maturity Date

Dec. 14, 2024

Proceeds from short-term notes payable

$ 10,000

Repayment of short term notes payable

65,000

Cash Advance Agreement [Member] | Obligations Upon Future Receivables [Member] | SG Building Blocks, Inc. [Member] | Cedar Advance LLC [Member]

Notes Payable

Cash advance debt due

$ 1,350,000

$ 1,180,000

$ 710,500

Proceeds from Accounts Receivable Securitization

285,180

215,575

$ 342,200

Debt Instrument, Collateral Amount

1,957,150

1,733,420

500,000

Debt Instrument, Periodic Payment

$ 49,150

$ 49,150

$ 25,375

Debt Instrument, Frequency of Periodic Payment

week

week

week

Debt issuance costs incurred

$ 25,000

Debt Instrument, Debt Default, Description of Violation or Event of Default

In the event of a default (as defined in the July Cash Advance Agreement), Cedar, among other remedies, can demand payment in full of all amounts remaining due under the July Cash Advance Agreement.

Cash Advance Agreement [Member] | Obligations Upon Future Receivables [Member] | SG Building Blocks, Inc. [Member] | Pawn Funding (“Pawn”) [Member]

Notes Payable

Cash advance debt due

$ 400,000

Proceeds from Accounts Receivable Securitization

360,000

Debt Instrument, Collateral Amount

599,600

Debt Instrument, Periodic Payment

$ 4,999.67

Debt Instrument, Frequency of Periodic Payment

week

Debt Instrument, Debt Default, Description of Violation or Event of Default

In the event of a default (as defined in the Pawn Cash Advance Agreement), Cedar, among other remedies, can demand payment in full of all amounts remaining due under the Pawn Cash Advance Agreement.

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

$ 1,171,500

0

$ 424,454

Debt Instrument, Collateral Amount

511,200

825,000

0

302,817

Debt Instrument, Periodic Payment

$ 20,300

$ 41,800

Debt Instrument, Frequency of Periodic Payment

week

week

Debt issuance costs incurred

0

$ 0

Non-Recourse Factoring and Security Agreement [Member] | Secured Note [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member]

Notes Payable

Area of Land | a

19

Area of Real Estate Property | ft²

56,775

Principal amount

$ 1,750,000

Non-Recourse Factoring and Security Agreement [Member] | Secured Note [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member] | Maximum [Member]

Notes Payable

Debt Instrument, Collateral Amount

$ 1,500,000

Security Agreement [Member] | Secured Note [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member]

Notes Payable

Debt Instrument, Collateral Amount

$ 70,120

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 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%

Non-Recourse Factoring Agreement [Member] | Obligations Upon Account Receivables [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member]

Notes Payable

Percentage of face amount of accounts receivable

80%

Percentage of face amount of debt collateral for periodic payments for specified period, 1

1.95%

Period for face amount of debt collateral for periodic payments with specified percentage, 1

25 days

Percentage of face amount of debt collateral for periodic payments for specified period, 2

1.25%

Period for face amount of debt collateral for periodic payments with specified percentage, 2

15 days

Percentage of face amount of debt collateral for periodic payments for specified period, 3

1.50%

Period for face amount of debt collateral for periodic payments with specified percentage, 3

15 days

Exceeding period of invoices from advance date

60 days

Percentage of face amount of debt collateral overadvance for periodic payments for specified period, 1

3.90%

Period for face amount of debt collateral Overadvance for periodic payments with specified percentage, 1

25 days

Percentage of face amount of debt collateral Overadvance for periodic payments for specified period, 2

2.50%

Period for face amount of debt collateral Overadvance for periodic payments with specified percentage, 2

15 days

Debt instrument, collateral fee amount

$ 50

Percentage of face amount of collateral debt for transactional administrative fee payment

0.25%

Period of agreement initial term

36 months

Period of agreement renewal term

36 months

Period of agreement renewal term, event of no notice provided for termination

36 months

Threshold percentage of face amount of collateral debt per calendar quarter

50%

Period between date of proceeds and payment of minimum collateral amount

31 days

Non-Recourse Factoring Agreement [Member] | Obligations Upon Account Receivables [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member] | Minimum [Member]

Notes Payable

Period of agreement termination before end of initial term

90 days

Period of agreement termination before end of renewal term

90 days

Non-Recourse Factoring Agreement [Member] | Obligations Upon Account Receivables [Member] | SG Echo, LLC [Member] | SouthStar Financial, LLC [Member] | Maximum [Member]

Notes Payable

Period of agreement termination before end of initial term

60 days

Period of agreement termination before end of renewal term

60 days

Non-Recourse Factoring Agreement [Member] | Obligations Upon Account Receivables [Member] | SG Echo, LLC [Member] | ATCO Structures & Logistics (USA) Inc. [Member]

Notes Payable

Debt instrument, minimum collateral amount kept with third-party per month

$ 250,000

Enhanced Loan Agreement [Member] | Enhanced Note [Member] | SG Echo, LLC [Member] | Enhanced Capital Oklahoma Rural Fund, LLC [Member]

Notes Payable

Debt Instrument, Collateral Amount

$ 360,000

Debt Instrument, Periodic Payment

$ 22,222.22

Debt Instrument, Frequency of Periodic Payment

monthly

Principal amount

$ 4,000,000

Debt instrument, description of variable rate basis

Secured Overnight Financing Rate (“SOFR”)

Debt Instrument, Basis spread on variable rate

6.65%

Debt instrument, Bear interest rate

10%

Closing fee payable to lender

$ 80,000

Debt instrument, term

60 months

Debt Instrument, Debt Default, Description of Violation or Event of Default

In the event of default (as defined in the Enhanced Loan Agreement), Enhanced, among other remedies, can demand all amounts and/or liabilities owing from time to time by SG Echo to Enhanced pursuant to the Enhanced Loan Agreement and the Enhanced Note (with accrued interest thereon) and all other amounts owing under the Enhanced Loan Agreement due and payable.

BCV Loan Agreement [Member] | Loans Payable [Member] | SGB Development Corp. [Member] | BCV S&G DevCorp [Member]

Notes Payable

Debt instrument, period from issuance date which repayment can be made

12 months

Notes Payable (Details 2 - Text

Notes Payable (Details 2 - Textual)

1 Months Ended

Jul. 31, 2024 USD ($)

Jan. 29, 2024 USD ($)

Jan. 12, 2024 USD ($) $ / shares shares

Jan. 11, 2024 USD ($) Debentures

Jan. 05, 2024 USD ($)

Nov. 20, 2023 USD ($)

May 16, 2023 USD ($)

Feb. 07, 2023 USD ($) $ / shares

Jan. 31, 2024 USD ($) $ / shares shares

Aug. 27, 2020 shares

Sep. 30, 2024 $ / shares

May 31, 2024 $ / shares shares

May 03, 2024 $ / shares shares

Dec. 31, 2023 $ / shares

Notes Payable

Shares of common stock | shares

375,000

Common stock, par value | $ / shares

$ 0.01

$ 0.01

Issuance of restricted common stock, Shares | shares

200,000

Exercise Price of Warrants | $ / shares

$ 0.53

Reverse Stock Split in May 2024 [Member]

Notes Payable

Shares of common stock | shares

18,750

Exercise Price of Warrants | $ / shares

$ 10.6

Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member]

Notes Payable

Debt instrument, principal amount

$ 1,100,000

Interest rate

8%

Shares of common stock | shares

2,758,620

Debt instrument, term

12 months

Debt instrument, conversion price | $ / shares

$ 1.5

Warrant expiration period

5 years

Exercise Price of Warrants | $ / shares

$ 2.65

Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member] | Reverse Stock Split in May 2024 [Member]

Notes Payable

Debt instrument, conversion price | $ / shares

$ 30

Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Private Placement Offering (the “Offering”) [Member]

Notes Payable

Shares of common stock | shares

130,000

Common stock, par value | $ / shares

$ 0.01

Exercise Price of Warrants | $ / shares

$ 2.65

Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Private Placement Offering (the “Offering”) [Member] | Maxim Group LLC (“Maxim”) [Member]

Notes Payable

Payment of placement fee

$ 40,950

Placement fee payable

$ 40,950

Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member] | Peak One Opportunity Fund, L.P. (“Peak One”)

Notes Payable

Number of debentures | Debentures

2

Debt instrument, principal amount

$ 650,000

$ 1,300,000

Interest rate

8%

Debt instrument, purchase price

$ 585,000

Original issue discount rate

10%

Payment of non-accountable fee

$ 17,500

Debt instrument, term

12 months

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%

Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Reverse Stock Split in May 2024 [Member]

Notes Payable

Debt instrument, conversion price | $ / shares

$ 9.2

Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Before Adjustment of Reverse Stock Split [Member]

Notes Payable

Debt instrument, conversion price | $ / shares

$ 0.46

Cash Advance Agreement [Member] | Obligations Upon Future Receivables [Member] | SG Building Blocks, Inc. and SG Echo, LLC [Member] | Maison Capital Group (“Maison”) [Member]

Notes Payable

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

Cash Advance Agreement [Member] | Obligations Upon Future Receivables [Member] | SG Building Blocks, Inc. [Member] | Cedar Advance LLC [Member]

Notes Payable

Debt Instrument, Collateral Amount

$ 1,957,150

$ 1,733,420

$ 500,000

Cash advance debt due

1,350,000

1,180,000

710,500

Cash advance debt less underwriting fees and expenses paid, for net funds provided

285,180

215,575

$ 342,200

Debt Instrument, Periodic Payment

$ 49,150

$ 49,150

$ 25,375

Debt Instrument, Frequency of Periodic Payment

week

week

week

Warrants [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Private Placement Offering (the “Offering”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”)

Notes Payable

Warrant expiration period

5 years

Warrants [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Private Placement Offering (the “Offering”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Reverse Stock Split in May 2024 [Member]

Notes Payable

Shares of common stock | shares

18,750

Issuance of restricted common stock, Shares | shares

15,000

Exercise Price of Warrants | $ / shares

$ 10.6

Warrants [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Private Placement Offering (the “Offering”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Before Adjustment of Reverse Stock Split [Member]

Notes Payable

Shares of common stock | shares

375,000

Issuance of restricted common stock, Shares | shares

300,000

Exercise Price of Warrants | $ / shares

$ 0.53

Notes Payable (Details 3 - Text

Notes Payable (Details 3 - Textual)					1 Months Ended
	Feb. 16, 2024	Jan. 12, 2024 USD ($) $ / shares shares	Jan. 11, 2024 USD ($) Debentures	Feb. 07, 2023 USD ($) $ / shares	Jan. 31, 2024 USD ($) $ / shares shares	Aug. 27, 2020 shares	Apr. 30, 2019 shares	May 31, 2024 $ / shares shares	May 03, 2024 $ / shares shares
Notes Payable
Shares of common stock | shares					375,000
Issuance of restricted common stock, Shares | shares						200,000
Exercise Price of Warrants					$ 0.53
Reverse Stock Split in May 2024 [Member]
Notes Payable
Shares of common stock | shares					18,750
Exercise Price of Warrants					$ 10.6
Private Placement Offering (the “Offering”) [Member]
Notes Payable
Debt instrument, convertible, conversion price, decrease				$ 0.4
Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member]
Notes Payable
Debt instrument, principal amount | $				$ 1,100,000
Interest rate				8%
Shares of common stock | shares								2,758,620
Debt instrument, term				12 months
Debt instrument, conversion price				$ 1.5
Warrant expiration period								5 years
Exercise Price of Warrants								$ 2.65
Debt instrument, convertible, conversion price, decrease				0.4
Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member] | Reverse Stock Split in May 2024 [Member]
Notes Payable
Debt instrument, conversion price				30
Debt instrument, convertible, conversion price, decrease				$ 8
Securities Purchase Agreement (the “Purchase Agreement”) [Member]
Notes Payable
Stock Issued During Period, Shares, New Issues | shares							42,388
Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Private Placement Offering (the “Offering”) [Member]
Notes Payable
Shares of common stock | shares									130,000
Exercise Price of Warrants									$ 2.65
Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member] | Warrants [Member]
Notes Payable
Warrant expiration period		5 years
Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member] | Warrants [Member] | Reverse Stock Split in May 2024 [Member]
Notes Payable
Shares of common stock | shares		18,750
Issuance of restricted common stock, Shares | shares		15,000
Exercise Price of Warrants		$ 10.6
Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member] | Warrants [Member] | Before Adjustment of Reverse Stock Split [Member]
Notes Payable
Shares of common stock | shares		375,000
Issuance of restricted common stock, Shares | shares		300,000
Exercise Price of Warrants		$ 0.53
Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member]
Notes Payable
Number of debentures | Debentures			2
Debt instrument, principal amount | $		$ 650,000	$ 1,300,000
Interest rate		8%
Debt instrument, purchase price | $		$ 585,000
Payment of non-accountable fee | $		$ 17,500
Original issue discount rate		10%
Debt instrument, term		12 months
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%
Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member] | Reverse Stock Split in May 2024 [Member]
Notes Payable
Debt instrument, conversion price		$ 9.2
Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Peak One Opportunity Fund, L.P. (“Peak One”) | Private Placement Offering (the “Offering”) [Member] | Convertible Debentures [Member] | Before Adjustment of Reverse Stock Split [Member]
Notes Payable
Debt instrument, conversion price		$ 0.46
Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Maxim Group LLC (“Maxim”) [Member] | Private Placement Offering (the “Offering”) [Member]
Notes Payable
Payment of placement fee | $					$ 40,950
Placement fee payable | $					$ 40,950
SGB Development Corp. (“SG DevCorp”) [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]
Notes Payable
Maximum number of days to inform debenture holder	2 days

Notes Payable (Details 4 - Text

Notes Payable (Details 4 - Textual)	Aug. 28, 2024 USD ($)	Mar. 05, 2024 USD ($) d Item $ / shares	Feb. 23, 2024 USD ($)	Jan. 31, 2024 USD ($)
Notes Payable
Debt instrument, original issue discount				$ 251,361
1800 Diagonal Lending LLC [Member] | Securities Purchase Agreement (the “Purchase Agreement”) [Member] | Promissory Note [Member]
Notes Payable
Debt Instrument, Frequency of Periodic Payment	monthly	monthly
Principal amount	$ 290,000	$ 149,500
Proceeds from original issue discount	250,000	130,000
Debt instrument, original issue discount	$ 40,000	$ 19,500
Bear interest	12%	10%
Number of monthly payments	5	9
Debt Instrument, Periodic Payment	$ 40,600	$ 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 | d		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%
Debt instrument, periodic payment terms, balloon payment to be paid	162,400
Debt issuance costs	$ 8,000
Cash Advance Agreement [Member] | SG Building Blocks, Inc. and SG Echo, LLC [Member] | Bridgecap Advance LLC (“Bridgecap”) [Member]
Notes Payable
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, Frequency of Periodic Payment			day
Debt Instrument, Periodic Payment			$ 2,248.5

Leases (Details)

Leases (Details)	Sep. 30, 2024 USD ($)
Finance Leases
Right-of-use assets	$ 1,120,337
Current liabilities	265,627
Non-current liabilities
Total finance lease liabilities	$ 265,627
Weighted Average Remaining Lease Term
Finance leases	5 months 1 day
Weighted Average Discount Rate
Finance leases	3%

Leases (Details 1)

Leases (Details 1)	Sep. 30, 2024 USD ($)
Financing
2024 (remaining)	$ 133,645
2025	133,645
Total lease payments	267,290
Less: Imputed interest	1,663
Present value of lease liabilities	$ 265,627

Leases (Details Textual)

Leases (Details Textual)	Sep. 30, 2024
Minimum [Member]
Lessee, Lease, Description [Line Items]
CAT lease term	1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
CAT lease term	10 years

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details) - shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Restricted Stock Units [Member]
Net Income (Loss) Per Share (Textual)
Warrants to purchase shares of common stock	12,406	0
Stock options [Member]
Net Income (Loss) Per Share (Textual)
Warrants to purchase shares of common stock	1,822	1,821
Warrants [Member]
Net Income (Loss) Per Share (Textual)
Warrants to purchase shares of common stock	4,008,411	126,251

Construction Backlog (Details)

Construction Backlog (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Construction Backlog [Abstract]
Balance - beginning of period	$ 1,902,332	$ 6,810,762
New contracts and change orders during the period	4,022,954	11,614,650
Adjustments and cancellations, net	(73,381)
Subtotal	5,851,905	18,425,412
Less: contract revenue earned during the period	(3,932,592)	(16,523,080)
Balance - end of period	$ 1,919,313	$ 1,902,332

Construction Backlog (Details 1

Construction Backlog (Details 1)	Sep. 30, 2024 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total Backlog	$ 1,919,313
Within 1 year [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total Backlog	1,919,313
1 to 2 years [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total Backlog

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

May 03, 2024

Mar. 12, 2024

Mar. 08, 2024

Feb. 07, 2023

Oct. 25, 2021

Aug. 31, 2019

Apr. 30, 2019

Sep. 30, 2024

Sep. 30, 2024

Sep. 30, 2023

Jan. 31, 2024

Jan. 12, 2024

Dec. 31, 2023

Stockholders' Equity (Textual)

Gross proceeds

$ 11,550,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.53

Issuance of common stock for services

$ 47,500

Shares of common stock

375,000

Offering expenses

$ 10,500,000

Stock Repurchased During Period, Value

$ 2,983,518

Conversion of short-term notes payable to common stock

802,087

700,000

Common stock deemed dividend

475,713

Proceeds from the exercise of warrants

$ 30

Common stock, par value

$ 0.01

$ 0.01

$ 0.01

Issuance of stock under EP Agreement

$ 28,867

Issuance of stock under EP Agreement, Shares

13,355

Issuance of stock for accounts payable settlement, Shares

212,248

Issuance of stock for accounts payable settlement

$ 648,579

$ 1,259,681

Gain On Settlement Of Accounts Payable Related Parties

121,834

Reverse Stock Split [Member]

Stockholders' Equity (Textual)

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10.6

Shares of common stock

18,750

Warrant Inducement Agreement [Member]

Stockholders' Equity (Textual)

Common stock deemed dividend

475,713

Securities Purchase Agreement [Member]

Stockholders' Equity (Textual)

Issuance of Successor common stock, shares

42,388

Common stock, per share

$ 22

Issuance costs of offering

$ 379,816

Warrants to purchase of common stock

4,239

SGB Development Corp. (“SG DevCorp”) [Member]

Stockholders' Equity (Textual)

Stock Repurchased During Period, Value

2,983,518

Pre-Funded Warrant Shares [Member]

Stockholders' Equity (Textual)

Issued warrants

2,189,384

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.001

Series A Warrants [Member]

Stockholders' Equity (Textual)

Issued warrants

1,898,630

Common Stock Warrants [Member]

Stockholders' Equity (Textual)

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 4.8

Exercise period

5 years

Additional Paid-in Capital

Stockholders' Equity (Textual)

Issuance of common stock for services

47,475

Issuance of restricted stock units

(1,507)

Stock Repurchased During Period, Value

1,692,601

6,875,567

Issuance of stock under EP Agreement

28,733

Issuance of stock for accounts payable settlement

$ 647,753

1,257,559

Additional Paid-in Capital | SGB Development Corp. (“SG DevCorp”) [Member]

Stockholders' Equity (Textual)

Stock Repurchased During Period, Value

1,692,601

Noncontrolling interests

Stockholders' Equity (Textual)

Stock Repurchased During Period, Value

1,290,917

$ 1,344,437

Noncontrolling interests | SGB Development Corp. (“SG DevCorp”) [Member]

Stockholders' Equity (Textual)

Stock Repurchased During Period, Value

1,290,917

Equity purchase agreement [Member]

Stockholders' Equity (Textual)

Issuance of common stock for services

$ 251,361

Issuance of common stock for services, Shares

15,000

Issuance of restricted common stock, Shares

451,409

Issuance of restricted stock units

$ 1,097,698

Equity purchase agreement [Member] | Peak One Opportunity Fund Lp [Member]

Stockholders' Equity (Textual)

Issuance of Successor common stock, shares

75,000

Convertible Notes Payable [Member] | Peak One Opportunity Fund Lp [Member]

Stockholders' Equity (Textual)

Conversion of short-term notes payable to common stock

$ 802,087

Convertible Notes Payable [Member] | Peak One Opportunity Fund Lp [Member] | Reverse Stock Split [Member]

Stockholders' Equity (Textual)

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

154,155

IPO [Member]

Stockholders' Equity (Textual)

Issuance of Successor common stock, shares

2,250

Common Stock Issued Under Underwriting Agreement [Member]

Stockholders' Equity (Textual)

Issuance of Successor common stock, shares

45,000

Common stock, per share

$ 17

Issuance costs of offering

$ 181,695

Private Placement [Member]

Stockholders' Equity (Textual)

Percentage of gross proceeds from placement cash free

7%

Percentage of non-accountable expense allowance of gross proceeds from placement

0.50%

Reimbursed placement agent’s expenses

$ 50,000

Private Placement [Member] | Securities Purchase Agreement [Member]

Stockholders' Equity (Textual)

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 2.65

Shares of common stock

130,000

Common stock, par value

$ 0.01

Private Placement [Member] | Pre-Funded Warrant Shares [Member] | Securities Purchase Agreement [Member]

Stockholders' Equity (Textual)

Issued warrants

1,249,310

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.0001

Common stock, per share

$ 2.8999

Private Placement [Member] | Common Stock Warrants [Member] | Securities Purchase Agreement [Member]

Stockholders' Equity (Textual)

Issued warrants

2,758,620

Exercise period

5 years

Common stock, per share

$ 2.9

Private Placement [Member] | Warrants [Member] | Warrant Inducement Agreement [Member] | Holder [Member]

Stockholders' Equity (Textual)

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.2603

Shares of common stock

3,797,260

1,898,630

Common stock deemed dividend

$ 670,881

Debt issuance costs, net

454,867

Proceeds from the exercise of warrants

$ 494,213

Common stock, par value

$ 0.01

Percentage of common stock issued upon exercise of the existing warrants

200%

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

Private Placement [Member] | Warrants [Member] | Warrant Inducement Agreement [Member] | Maxim Group LLC [Member]

Stockholders' Equity (Textual)

Percentage of proceeds from exercise of warrants

7%

Payment of legal fees and other out-of-pocket expenses

$ 10,000

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

Stockholders' Equity (Textual)

Exercise period

5 years

Private Placement [Member] | Warrants [Member] | Securities Purchase Agreement [Member] | Peak One Opportunity Fund Lp [Member] | Reverse Stock Split [Member]

Stockholders' Equity (Textual)

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 10.6

Shares of common stock

18,750

Common Stock [Member]

Stockholders' Equity (Textual)

Issuance of Successor common stock, shares

975,000

Cashless warrant exercise, Shares

11,389

Stockholders' Equity (Details 1

Stockholders' Equity (Details 1 - Textual)

6 Months Ended

9 Months Ended

May 07, 2024 USD ($)

May 03, 2024 $ / shares shares

Mar. 08, 2024 USD ($) $ / shares shares

Feb. 07, 2023 USD ($)

Oct. 25, 2021 $ / shares shares

Jun. 30, 2023 shares

Sep. 30, 2024 USD ($) $ / shares shares

Sep. 30, 2023 USD ($)

Mar. 12, 2024 shares

Jan. 31, 2024 $ / shares shares

Jan. 12, 2024 $ / shares shares

Dec. 31, 2023 $ / shares

Apr. 30, 2019 $ / shares

Stockholders' Equity (Textual)

Class of warrant or right, number of securities called by warrants or rights | shares

375,000

Common Stock, par value

$ 0.01

$ 0.01

Nominal exercise price

$ 0.53

Issuance of common stock for cash | $

$ 3,590,386

$ 3,590,386

Number of prefunded warrants exercised | shares

294,310

Common stock deemed dividend | $

475,713

Proceeds from the exercise of warrants | $

$ 30

Equity purchase agreement [Member]

Stockholders' Equity (Textual)

Issuance of common stock for services, Shares | shares

15,000

Equity purchase agreement [Member] | Peak One Opportunity Fund Lp [Member]

Stockholders' Equity (Textual)

Percentage of average daily trading value

200%

Maximum commitment amount under equity purchase agreement | $

$ 10,000,000

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%

Maximum [Member] | Equity purchase agreement [Member] | Peak One Opportunity Fund Lp [Member]

Stockholders' Equity (Textual)

Amount of put notice under equity purchase agreement | $

$ 750,000

Minimum [Member] | Equity purchase agreement [Member] | Peak One Opportunity Fund Lp [Member]

Stockholders' Equity (Textual)

Amount of put notice under equity purchase agreement | $

$ 25,000

Reverse Stock Split [Member]

Stockholders' Equity (Textual)

Class of warrant or right, number of securities called by warrants or rights | shares

18,750

Nominal exercise price

$ 10.6

Common Stock Warrants [Member]

Stockholders' Equity (Textual)

Exercise period

5 years

Nominal exercise price

$ 4.8

Pre-Funded Warrant Shares [Member]

Stockholders' Equity (Textual)

Issued warrants | shares

2,189,384

Nominal exercise price

$ 0.001

Securities Purchase Agreement [Member]

Stockholders' Equity (Textual)

Common stock, per share

$ 22

Warrant Inducement Agreement [Member]

Stockholders' Equity (Textual)

Common stock deemed dividend | $

$ 475,713

Private Placement [Member] | Securities Purchase Agreement [Member]

Stockholders' Equity (Textual)

Class of warrant or right, number of securities called by warrants or rights | shares

130,000

Common Stock, par value

$ 0.01

Nominal exercise price

$ 2.65

Capital investment, ownership interest

50%

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

Stockholders' Equity (Textual)

Exercise period

5 years

Private Placement [Member] | Securities Purchase Agreement [Member] | Warrants [Member] | Before Adjustment of Reverse Stock Split [Member] | Peak One Opportunity Fund Lp [Member]

Stockholders' Equity (Textual)

Class of warrant or right, number of securities called by warrants or rights | shares

375,000

Nominal exercise price

$ 0.53

Private Placement [Member] | Securities Purchase Agreement [Member] | Warrants [Member] | Reverse Stock Split [Member] | Peak One Opportunity Fund Lp [Member]

Stockholders' Equity (Textual)

Class of warrant or right, number of securities called by warrants or rights | shares

18,750

Nominal exercise price

$ 10.6

Private Placement [Member] | Securities Purchase Agreement [Member] | Common Stock Warrants [Member]

Stockholders' Equity (Textual)

Issued warrants | shares

2,758,620

Common stock, per share

$ 2.9

Exercise period

5 years

Percentage of outstanding common stock

4.99%

Private Placement [Member] | Securities Purchase Agreement [Member] | Pre-Funded Warrant Shares [Member]

Stockholders' Equity (Textual)

Issued warrants | shares

1,249,310

Common stock, per share

$ 2.8999

Nominal exercise price

$ 0.0001

Percentage of outstanding common stock

9.99%

Private Placement [Member] | Warrant Inducement Agreement [Member] | Warrants [Member] | Holder [Member]

Stockholders' Equity (Textual)

Class of warrant or right, number of securities called by warrants or rights | shares

1,898,630

3,797,260

Common Stock, par value

$ 0.01

Nominal exercise price

$ 0.2603

Common stock deemed dividend | $

$ 670,881

Debt issuance costs, net | $

454,867

Proceeds from the exercise of warrants | $

$ 494,213

Minimum period for not to effect or agree to effect any Variable Rate Transaction

60 days

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

Private Placement [Member] | Warrant Inducement Agreement [Member] | Warrants [Member] | Before Adjustment of Reverse Stock Split [Member] | Holder [Member]

Stockholders' Equity (Textual)

Class of warrant or right, number of securities called by warrants or rights | shares

94,932

189,863

Nominal exercise price

$ 5.206

Segments and Disaggregated Re_3

Segments and Disaggregated Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Segments and Disaggregated Revenue
Revenue	$ 1,753,223	$ 3,965,361	$ 3,932,592	$ 14,566,351
Cost of revenue	1,878,799	4,501,393	3,618,031	15,138,225
Operating expenses	2,115,509	1,855,101	5,336,488	9,472,809
Operating loss	(2,241,085)	(2,391,133)	(5,021,927)	(10,044,683)
Other income (expense)	(1,475,020)	(293,458)	(8,119,147)	(22,450)
Loss before income taxes	(3,716,105)	(2,684,591)	(13,141,074)	(10,067,133)
Common stock deemed dividend			(475,713)
Income (loss) from discontinued operations		(923,543)	2,776,013	(2,615,965)
Net loss attributable to common stockholders	(3,716,105)	(3,608,134)	(11,511,655)	(12,683,098)
Total assets	9,799,261		9,799,261		$ 17,211,275
Operating Segments [Member]
Segments and Disaggregated Revenue
Revenue	1,753,223	3,965,361	3,932,592	14,566,351
Cost of revenue	1,878,799	4,501,393	3,618,031	15,138,225
Operating expenses	2,115,509	1,855,101	5,336,488	9,472,809
Operating loss	(2,241,085)	(2,391,133)	(5,021,927)	(10,044,683)
Other income (expense)	(1,475,020)	(293,458)	(8,119,147)	(22,450)
Loss before income taxes	(3,716,105)	(2,684,591)	(13,141,074)	(10,067,133)
Common stock deemed dividend			(1,146,594)
Net income attributable to non-controlling interest
Income (loss) from discontinued operations		(923,543)	2,776,013	(2,615,965)
Net loss attributable to common stockholders	(3,716,105)	(3,608,134)	(11,511,655)	(12,683,098)
Total assets	9,799,262	13,681,609	9,799,262	13,681,609
Depreciation and amortization	115,086	485,854	200,120	1,538,660
Capital expenditures	1,136	526,252	8,007	530,055
Operating Segments [Member] | Construction [Member]
Segments and Disaggregated Revenue
Revenue	1,753,223	3,965,361	3,932,592	14,566,351
Cost of revenue	1,878,799	4,501,393	3,618,031	15,138,225
Operating expenses	21,842	(108,603)	113,656	68,384
Operating loss	(147,418)	(427,429)	200,905	(640,258)
Other income (expense)	(87,413)	(308,988)	(275,321)	(56,796)
Loss before income taxes	(234,831)	(736,417)	(74,416)	(697,054)
Common stock deemed dividend
Net income attributable to non-controlling interest
Income (loss) from discontinued operations
Net loss attributable to common stockholders	(234,831)	(736,417)	(74,416)	(697,054)
Total assets	5,778,540	7,111,643	5,778,540	7,111,643
Depreciation and amortization	113,256	53,147	194,803	146,917
Capital expenditures	1,136		8,007
Operating Segments [Member] | Medical [Member]
Segments and Disaggregated Revenue
Revenue
Cost of revenue
Operating expenses	10,012	138,240	95,972	139,135
Operating loss	(10,012)	(138,240)	(95,972)	(139,135)
Other income (expense)
Loss before income taxes	(10,012)	(138,240)	(95,972)	(139,135)
Common stock deemed dividend
Net income attributable to non-controlling interest
Income (loss) from discontinued operations
Net loss attributable to common stockholders	(10,012)	(138,240)	(95,972)	(139,135)
Total assets	1,406	4,581	1,406	4,581
Depreciation and amortization
Capital expenditures
Operating Segments [Member] | Corporate and support [Member]
Segments and Disaggregated Revenue
Revenue
Cost of revenue
Operating expenses	2,083,655	1,825,464	5,126,860	9,265,290
Operating loss	(2,083,655)	(1,825,464)	(5,126,860)	(9,265,290)
Other income (expense)	(1,387,607)	15,530	(7,843,826)	34,346
Loss before income taxes	(3,471,262)	(1,809,934)	(12,970,686)	(9,230,944)
Common stock deemed dividend			(1,146,594)
Net income attributable to non-controlling interest
Income (loss) from discontinued operations		(923,543)	2,776,013	(2,615,965)
Net loss attributable to common stockholders	(3,471,262)	(2,733,477)	(11,341,267)	(11,846,909)
Total assets	4,019,316	6,565,385	4,019,316	6,565,385
Depreciation and amortization	1,830	432,707	5,317	1,391,743
Capital expenditures		$ 526,252		$ 530,055

Warrants (Details Textual)

Warrants (Details Textual) - USD ($)

1 Months Ended

9 Months Ended

12 Months Ended

Feb. 07, 2023

Feb. 28, 2023

Oct. 31, 2021

May 31, 2020

Aug. 31, 2019

Apr. 30, 2019

Jun. 30, 2017

Sep. 30, 2024

Dec. 31, 2021

May 31, 2024

Jan. 31, 2024

Dec. 31, 2023

Warrants

Warrants, Fair Value Disclosure

$ 109,161

Nominal exercise price

$ 0.53

Common Stock, par value

$ 0.01

$ 0.01

Class of warrant or right, number of securities called by warrants or rights

375,000

Debt instrument, original issue discount

$ 251,361

Reverse Stock Split in May 2024 [Member]

Warrants

Nominal exercise price

$ 10.6

Class of warrant or right, number of securities called by warrants or rights

18,750

Private Placement [Member]

Warrants

Debt instrument, convertible, conversion price, decrease

$ 0.4

Percentage of common stock

19.99%

Private Placement [Member] | Convertible Debt [Member]

Warrants

Nominal exercise price

$ 2.65

Class of warrant or right, number of securities called by warrants or rights

2,758,620

Exercise period

5 years

Debt instrument, convertible, conversion price

$ 1.5

Debt instrument, convertible, conversion price, decrease

0.4

Percentage of common stock

4.99%

Private Placement [Member] | Reverse Stock Split in May 2024 [Member] | Convertible Debt [Member]

Warrants

Debt instrument, convertible, conversion price

30

Debt instrument, convertible, conversion price, decrease

$ 8

June 21, 2018 and expired June 21, 2023 [Member]

Warrants

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]

Warrants

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]

Warrants

Aggregate purchase warrants

4,313

Common stock price per share

$ 125

October 29, 2019 and expire October 29, 2024 [Member]

Warrants

Maturity date

Oct. 29, 2024

October 29, 2019 and expire October 29, 2024 [Member] | Reverse Stock Split in May 2024 [Member]

Warrants

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]

Warrants

Aggregate purchase warrants

42,388

Common stock price per share

$ 27.5

October 29, 2019 and expire April 24, 2024 [Member]

Warrants

Maturity date

Apr. 24, 2024

October 29, 2019 and expire April 24, 2024 [Member] | Reverse Stock Split in May 2024 [Member]

Warrants

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]

Warrants

Aggregate purchase warrants

4,239

Common stock price per share

$ 27.5

February 1, 2020 and expire August 29, 2024 [Member]

Warrants

Maturity date

Aug. 29, 2024

February 1, 2020 and expire August 29, 2024 [Member] | Reverse Stock Split in May 2024 [Member]

Warrants

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]

Warrants

Aggregate purchase warrants

2,250

Common stock price per share

$ 21.25

February 1, 2020 and expire August 29, 2024 [Member] | Private Placement [Member]

Warrants

Exercise period

5 years

February 1, 2020 and expire August 29, 2024 [Member] | Private Placement [Member] | Before Adjustment of Reverse Stock Split [Member]

Warrants

Debt instrument, convertible, conversion price

$ 2.25

November 6, 2021 and expire May 5, 2025

Warrants

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]

Warrants

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]

Warrants

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] | Reverse Stock Split in May 2024 [Member]

Warrants

Aggregate purchase warrants

94,932

Common stock price per share

$ 96

October 26,2021 and expire Five Years [Member] | Before Adjustment of Reverse Stock Split [Member]

Warrants

Aggregate purchase warrants

1,898,630

Common stock price per share

$ 4.8

Peak Warrants [Member]

Warrants

Fair value of warrants

$ 278,239

Exercise period

5 years

5 years

Peak Warrants [Member] | Reverse Stock Split in May 2024 [Member]

Warrants

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]

Warrants

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 [Member]

Warrants

Cashless warrant exercise, Shares

11,389

Cashless warrant exercise

$ 114

Warrants [Member]

Warrants

Exercise period

5 years

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

Warrants

Debt instrument, convertible, conversion price

$ 45

Warrants - Summary of warrant a

Warrants - Summary of warrant activity (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Class of Warrant or Right [Line Items]
Number of Warrants, Outstanding and exercisable - beginning of period
Number of Shares, Granted	462,466
Number of Warrants, Expired
Number of Warrants, Exercised	(450,060)
Number of Warrants, Outstanding and exercisable - end of period	12,406
Warrant [Member]
Class of Warrant or Right [Line Items]
Number of Warrants, Outstanding and exercisable - beginning of period	125,856
Weighted Average Remaining Contractual Term (Years)	4 years 7 months 24 days	2 years 9 months
Number of Shares, Granted	4,285,508
Number of Warrants, Expired	(8)
Number of Warrants, Exercised	(402,945)
Number of Warrants, Outstanding and exercisable - end of period	4,008,411	125,856
Weighted Average Exercise Price, Outstanding and exercisable - beginning of period	$ 93.6
Weighted Average Exercise Price, Granted	5.69
Weighted Average Exercise Price, Outstanding and exercisable - end of period	$ 1.91	$ 93.6
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)	Sep. 30, 2024
Risk-free interest rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants Outstanding, Measurement Input	0.039
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	0.98

Share-based Compensation (Detai

Share-based Compensation (Details) - Share-based Payment Arrangement [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Stock-Based Compensation Expense
Total	$ 570,362		$ 1,097,698	$ 3,210,631
Payroll and related expenses [Member]
Stock-Based Compensation Expense
Total	$ 570,362		$ 1,097,698	$ 3,210,631

Share-based Compensation (Det_2

Share-based Compensation (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Shares Outstanding, Beginning balance	1,822
Shares, Granted
Shares, Exercised
Shares, Cancelled
Shares Outstanding, Ending balance	1,822	1,822
Shares, Exercisable	1,822	1,822
Weighted Average Fair Value Per Share, Outstanding, Beginning balance	$ 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
Weighted Average Fair Value Per Share, Exercisable	496	496
Weighted Average Exercise Price Per Share, Outstanding, Beginning balance	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
Weighted Average Exercise Price Per Share, Exercisable	$ 1,574.2	$ 1,574.2
Weighted Average Remaining Terms (in years), Outstanding, Beginning balance		4 years 4 months 2 days
Weighted Average Remaining Terms (in years), Outstanding, Ending balance	3 years 7 months 2 days
Weighted Average Remaining Terms (in years), Exercisable
Aggregate Intrinsic Value, Outstanding, Beginning balance
Aggregate Intrinsic Value, Outstanding, Ending balance
Aggregate Intrinsic Value, Exercisable

Share-based Compensation (Det_3

Share-based Compensation (Details 2)	9 Months Ended
	Sep. 30, 2024 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 - beginning of period
Number of Shares, Granted	462,466
Number of Shares, Vested	(450,060)
Number of Shares, Forfeited/Expired
Number of Warrants, Outstanding and exercisable - end of period	12,406

Share-based Compensation (Det_4

Share-based Compensation (Details Textual)			1 Months Ended		3 Months Ended			9 Months Ended
	May 01, 2023 shares	Apr. 04, 2023 Director $ / shares shares	Aug. 27, 2020 shares	Oct. 26, 2016 shares	Sep. 30, 2024 USD ($) shares	Mar. 31, 2024 $ / shares shares	Jun. 30, 2023 Employee $ / shares shares	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Aug. 18, 2021 shares
Share-based Compensation
Stock-based compensation | $								$ 1,097,698	$ 3,210,631
Restricted stock or options issued, shares			200,000
Unrecognized compensation costs | $					$ 109,666			$ 109,666
Shares, Granted
Award granted (in shares)								462,466
Restricted Stock Units (RSUs) [Member]
Share-based Compensation
Vesting Period	18 months
Award granted (in shares)	60,000
Mr. Galvin [Member]
Share-based Compensation
Award granted (in shares)						44,147
Patricia Kaelin
Share-based Compensation
Award granted (in shares)						15,000
Employees [Member]
Share-based Compensation
Award granted (in shares)						10,000
Employees [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation
Number of employees | Employee							6
Non-employee director [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation
Vesting Period		2 years
Number of Directors | Director		5
Award granted (in shares)		268,166
Fair value of award (in dollars per share) | $ / shares		$ 1.01
Paul Galvin and Seven Employees [Member] | Restricted Stock Units (RSUs) [Member] | Before Adjustment of Reverse Stock Split [Member]
Share-based Compensation
Fair value of award (in dollars per share) | $ / shares						$ 2.27
Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation
Shares, Granted							316,834
Vesting Period							2 years
Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member] | Minimum [Member]
Share-based Compensation
Fair value of award (in dollars per share) | $ / shares							$ 0.85
Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member] | Maximum [Member]
Share-based Compensation
Fair value of award (in dollars per share) | $ / shares							$ 1.01
Paul Galvin and Six Employees [Member] | Restricted Stock Units (RSUs) [Member] | Reverse Stock Split in May 2024 [Member]
Share-based Compensation
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]
Share-based Compensation
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]
Share-based Compensation
Fair value of award (in dollars per share) | $ / shares							$ 20.2
Five non-employee directors [Member] | Restricted Stock Units (RSUs) [Member] | Reverse Stock Split in May 2024 [Member]
Share-based Compensation
Award granted (in shares)		13,408
Fair value of award (in dollars per share) | $ / shares		$ 20.2
Common Stock [Member]
Share-based Compensation
Restricted stock or options issued, shares					412,475			451,409
2016 Plan [Member]
Share-based Compensation
Restricted stock or options issued, shares				25,000
2016 Plan [Member] | Reverse Stock Split in May 2024 [Member]
Share-based Compensation
Number of shares of the company’s common stock authorized for issuance				1,250						431,250
Stock-Based Option [Member]
Share-based Compensation
Stock-based compensation | $								$ 0	$ 0
Incentive Plan [Member]
Share-based Compensation
Common stock available for issuance, shares					4,537,534			4,537,534
Incentive Plan [Member] | Common Stock [Member]
Share-based Compensation
Number of shares of the company’s common stock authorized for issuance										8,625,000

Commitments and Contingencies (

Commitments and Contingencies (Details Textual)

1 Months Ended

3 Months Ended

9 Months Ended

Nov. 15, 2024 USD ($)

Aug. 01, 2024 USD ($)

Jun. 21, 2024 USD ($)

May 01, 2023 USD ($) shares

Mar. 14, 2023 USD ($)

Apr. 14, 2021

Apr. 13, 2020 Number

Feb. 11, 2020 USD ($)

Jan. 01, 2019 USD ($)

Sep. 12, 2018 USD ($)

Feb. 29, 2024 USD ($)

Apr. 30, 2020

Mar. 31, 2024 shares

Sep. 30, 2024 shares

Sep. 19, 2023 USD ($)

Jul. 31, 2023 USD ($)

Jul. 05, 2022 USD ($)

Other Commitments [Line Items]

Award granted (in shares) | shares

462,466

Damages value

$ 2,861,401.66

$ 761,401.66

Employment Agreement [Member]

Other Commitments [Line Items]

Description of commitments

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

Restricted Stock Units (RSUs) [Member]

Other Commitments [Line Items]

Award granted (in shares) | shares

60,000

Vesting period

18 months

Subsequent Event [Member]

Other Commitments [Line Items]

Litigation Settlement, Gain

$ 1,274,000

Teton Buildings, LLC [Member]

Other Commitments [Line Items]

Damages value

$ 2,100,000

EDI International, PC [Member]

Other Commitments [Line Items]

Damages 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

Other Commitments [Line Items]

Loss Contingency, New Claims Filed, Number | Number

7

CPF GP 2019-1 LLC [Member] | Settled Litigation [Member]

Other Commitments [Line Items]

Litigation Settlement, Amount Awarded from Other Party

$ 745,000

SG Echo and SG Environmental Solutions Corp. [Member] | Farnam Street Financial, Inc. [Member] | Legal Proceedings | Settlement Agreement

Other Commitments [Line Items]

Lessee, Operating Lease, Term of Contract

18 months

Original cost of the equipment

$ 1,556,163

Percentage of the original cost of the equipment for purchase price

35%

Purchase price of equipment

$ 544,657.05

Monthly Lease Charge amount

65,880.95

Security deposit for lease

$ 167,056

Patricia Kaelin

Other Commitments [Line Items]

Annual base salary

$ 250,000

Percentage of base salary

20%

Award granted (in shares) | shares

15,000

Patricia Kaelin | Employment Agreement [Member]

Other Commitments [Line Items]

Annual base salary

$ 300,000

Mr. Galvin [Member]

Other Commitments [Line Items]

Award granted (in shares) | shares

44,147

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

Other Commitments [Line Items]

Payment of base annual salary

$ 750,000

$ 500,000

Deconsolidation (Details Textua

Deconsolidation (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Deconsolidation
Due to affiliates	$ 1,717,694
Gain on deconsolidation	4,728,348
SGB Development Corp. (“SG DevCorp”) [Member]
Deconsolidation
Derecognition of assets effected in deconsolidation	12,274,844
Derecognition of liabilities effected in deconsolidation	9,022,017
Derecognition of non-controlling interest effected in deconsolidation	1,657,829
Due from affiliates effected in deconsolidation	394,329
Due to affiliates	1,717,694
Gain on deconsolidation	4,728,348
Fair value of investment upon deconsolidation	$ 8,126,350

Schedule of derecognition of as

Schedule of derecognition of assets and liabilities effected from Deconsolidation (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Assets
Prepaid expenses and other current assets	$ 649,001	$ 340,790
Total current assets	2,000,862	5,340,598
Property, Plant and Equipment, Net	4,206,315	4,388,177
Project Development Costs and Other Non Current Assets	693,078	538,989
Intangible assets, net	15,075	1,406
Liabilities [Abstract]
Accounts payable and accrued expenses	8,653,998	8,992,971
Short-term notes payable, net	1,845,611	$ 1,661,183
SGB Development Corp. (“SG DevCorp”) [Member]
Assets
Cash	567,473
Assets held for sale	4,400,361
Prepaid expenses and other current assets	429,331
Total current assets	5,397,165
Property, Plant and Equipment, Net	1,194,117
Project Development Costs and Other Non Current Assets	91,490
Intangible assets, net	138,678
Goodwill	1,810,787
Investment in and advances to equity affiliates	3,642,607
Total long-term assets	6,877,679
Liabilities [Abstract]
Accounts payable and accrued expenses	1,600,294
Contingent consideration payable	945,000
Short-term notes payable, net	6,476,723
Total liabilities	$ 9,022,017

Discontinued Operations - Sched

Discontinued Operations - Schedule of financial results from discontinued operations (Details) - SGB Development Corp. (“SG DevCorp”) [Member] - Discontinued Operations [Member] - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]
Payroll and related expenses	$ 228,779	$ 1,223,511	$ 898,876
General and administrative expenses	341,205	295,664	861,179
Marketing and business development expenses	14,003	10,219	41,309
Operating loss	(583,987)	(1,529,394)	(1,801,364)
Other income (expenses)	339,556	(422,941)	(814,601)
Net loss	$ (923,543)	$ (1,952,335)	$ (2,615,965)

Discontinued Operations - Sch_2

Discontinued Operations - Schedule of total income from discontinued operations (Details) - SGB Development Corp. (“SG DevCorp”) [Member] - Discontinued Operations [Member] - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Discontinued Operations
Gain from Deconsolidation		$ 4,728,348
Net loss from discontinued operations	$ (923,543)	(1,952,335)	$ (2,615,965)
Net loss		$ 2,776,013

Discontinued Operations - Sch_3

Discontinued Operations - Schedule of aggregate carrying amounts of assets and liabilities of discontinued operations (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Disposal Group, Including Discontinued Operation, Classified Balance Sheet Disclosures [Abstract]
Total current assets		$ 4,635,586
Total long-term assets		4,924,379
Liabilities:
Total liabilities		7,672,189
SGB Development Corp. (“SG DevCorp”) [Member] | Discontinued Operations [Member]
Disposal Group, Including Discontinued Operation, Classified Balance Sheet Disclosures [Abstract]
Cash		3,236
Assets held for sale		4,400,361
Prepaid expenses and other current assets		231,989
Total current assets		4,635,586
Property, plant and equipment, net		1,194,224
Project development costs and other non-current assets		65,338
Intangible assets, net		22,210
Investment in and advances to equity affiliates		3,642,607
Total long-term assets		4,924,379
Liabilities:
Accounts payable and accrued expenses		861,292
Short-term notes payable, net		6,810,897
Total liabilities		$ 7,672,189

Subsequent Event (Details)

Subsequent Event (Details)				1 Months Ended	9 Months Ended
	Nov. 20, 2024 shares	Nov. 06, 2024 USD ($) $ / shares shares	Oct. 22, 2024 USD ($) Item	Oct. 31, 2024 shares	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Jan. 31, 2024 USD ($) $ / shares shares
Subsequent Event [Line Items]
Debt instrument, original issue discount | $							$ 251,361
Shares of common stock | shares							375,000
Exercise Price of Warrants | $ / shares							$ 0.53
Prefunded warrant exercise | $					$ 30
Common Stock
Subsequent Event [Line Items]
Cashless warrant exercise, Shares | shares					11,389
Warrants [Member]
Subsequent Event [Line Items]
Warrants and Rights Outstanding, Term							5 years
Subsequent Event [Member]
Subsequent Event [Line Items]
Cashless warrant exercise, Shares | shares	1,179,620
Warrants and Rights Outstanding, Term		5 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number | shares	1,579,000
Subsequent Event [Member] | 1800 Diagonal Lending LLC [Member] | Securities Purchase Agreement [Member] | Notes Payable, Other Payables [Member]
Subsequent Event [Line Items]
Interest rate			12%
Principal amount | $			$ 174,000
Proceeds from original issue discount | $			150,000
Debt instrument, original issue discount | $			$ 24,000
Number of monthly payments | Item			9
Debt Instrument, Frequency of Periodic Payment			monthly
Debt Instrument, Periodic Payment | $			$ 21,653
Subsequent Event [Member] | Holder [Member] | Warrants [Member] | Private Placement [Member]
Subsequent Event [Line Items]
Shares of common stock | shares		5,517,240
Exercise Price of Warrants | $ / shares		$ 0.8718
Subsequent Event [Member] | Holder [Member] | Warrants [Member] | Warrant Inducement Agreement [Member]
Subsequent Event [Line Items]
Shares of common stock | shares		2,758,620
Exercise Price of Warrants | $ / shares		$ 0.8718
Prefunded warrant exercise | $		$ 2,400,000
Subsequent Event [Member] | SGB Development Corp. (“SG DevCorp”) [Member] | Majestic World Holdings LLC (“MWH”) [Member] | Membership Interest Purchase Agreement [Member]
Subsequent Event [Line Items]
Cashless warrant exercise, Shares | shares				955,000