1847 (EFSH) 10-Q 15 May 23 2023 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2023	May 12, 2023
Document Information Line Items
Entity Registrant Name	1847 Holdings LLC
Trading Symbol	EFSH
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		5,074,927
Amendment Flag	false
Entity Central Index Key	0001599407
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-41368
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	38-3922937
Entity Address, Address Line One	590 Madison Avenue
Entity Address, Address Line Two	21st Floor
Entity Address, State or Province	NY
Entity Address, City or Town	NY
Entity Address, Postal Zip Code	10022
City Area Code	(212)
Local Phone Number	417-9800
Title of 12(b) Security	Common Shares
Security Exchange Name	NYSEAMER
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 2,297,927	$ 1,079,355
Investments	277,612	277,310
Receivables, net	7,481,706	5,215,568
Contract assets	60,952	89,574
Inventories, net	14,033,937	4,184,019
Prepaid expenses and other current assets	399,119	379,875
Total Current Assets	24,551,253	11,225,701
Property and equipment, net	2,285,402	1,885,206
Operating lease right-of-use assets	2,668,680	2,854,196
Long-term deposits	156,997	82,197
Intangible assets, net	9,928,437	9,985,129
Goodwill	19,452,270	19,452,270
TOTAL ASSETS	59,043,039	45,484,699
Current Liabilities
Accounts payable and accrued expenses	12,466,451	6,741,769
Contract liabilities	1,957,411	2,353,295
Customer deposits	2,977,474	3,059,658
Due to related parties	193,762	193,762
Current portion of operating lease liabilities	718,868	713,100
Current portion of finance lease liabilities	187,429	185,718
Current portion of notes payable, net	4,859,816	551,210
Revolving line of credit	2,063,182
Related party note payable	362,779	362,779
Total Current Liabilities	25,787,172	14,161,291
Operating lease liabilities, net of current portion	2,052,170	2,237,797
Finance lease liabilities, net of current portion	736,993	784,148
Notes payable, net of current portion	127,853	144,830
Convertible notes payable, net	24,864,371	24,667,799
Deferred tax liability, net	187,000	599,000
TOTAL LIABILITIES	53,755,559	42,594,865
Shareholders’ Equity
Series A senior convertible preferred shares, no par value, 4,450,460 shares designated; 1,593,940 shares issued and outstanding as of March 31, 2023 and December 31, 2022	1,338,746	1,338,746
Series B senior convertible preferred shares, no par value, 583,334 shares designated; 464,899 shares issued and outstanding as of March 31, 2023 and December 31, 2022	1,214,181	1,214,181
Allocation shares, 1,000 shares authorized; 1,000 shares issued and outstanding as of March 31, 2023 and December 31, 2022	1,000	1,000
Common shares, $0.001 par value, 500,000,000 shares authorized; 4,655,636 and 4,079,137 shares issued and outstanding as of March 31, 2023 and December 31, 2022, respectively	4,656	4,079
Distribution receivable	(2,000,000)	(2,000,000)
Additional paid-in capital	47,310,059	43,962,606
Accumulated deficit	(42,804,608)	(41,919,277)
TOTAL 1847 HOLDINGS SHAREHOLDERS’ EQUITY	5,064,034	2,601,335
NON-CONTROLLING INTERESTS	223,446	288,499
TOTAL SHAREHOLDERS’ EQUITY	5,287,480	2,889,834
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 59,043,039	$ 45,484,699

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Allocation shares, issued	1,000	1,000
Allocation shares, outstanding	1,000	1,000
Allocation shares, authorized	1,000	1,000
Common shares, authorized	500,000,000	500,000,000
Common shares, issued	4,655,636	4,079,137
Common shares, outstanding	4,655,636	4,079,137
Common shares, par value (in Dollars per share)	$ 0.001	$ 0.001
Series A senior convertible
Senior convertible preferred shares, par value (in Dollars per share)
Senior convertible preferred shares, shares designated	4,450,460	4,450,460
Senior convertible preferred shares, shares issued	1,593,940	1,593,940
Senior convertible preferred shares, shares outstanding	1,593,940	1,593,940
Series B senior convertible
Senior convertible preferred shares, par value (in Dollars per share)
Senior convertible preferred shares, shares designated	583,334	583,334
Senior convertible preferred shares, shares issued	464,899	464,899
Senior convertible preferred shares, shares outstanding	464,899	464,899

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Revenues	$ 15,403,538	$ 12,073,878
Cost of revenues	9,566,508	7,749,130
Personnel	3,026,193	1,577,700
Depreciation and amortization	573,609	511,371
General and administrative	2,315,061	2,166,207
Total Operating Expenses	15,481,371	12,004,408
INCOME (LOSS) FROM OPERATIONS	(77,833)	69,470
Other income (expense)	33,168	318
Interest expense	(1,817,715)	(906,743)
Gain on disposal of property and equipment		32,747
Gain on bargain purchase	2,639,861
Total Other Income (Expense)	855,314	(873,678)
NET INCOME (LOSS) BEFORE INCOME TAXES	777,481	(804,208)
INCOME TAX BENEFIT (EXPENSE)	270,000	(123,000)
NET INCOME (LOSS)	1,047,481	(927,208)
NET LOSS ATTRIBUTABLE TO NON-CONTROLLING INTERESTS	(65,053)	(54,178)
NET INCOME (LOSS) ATTRIBUTABLE TO 1847 HOLDINGS	1,112,534	(873,030)
PREFERRED SHARE DIVIDENDS	(162,865)	(135,215)
DEEMED DIVIDENDS	(1,835,000)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS’	$ (885,331)	$ (1,008,245)
LOSS PER COMMON SHARE ATTRIBUTABLE TO 1847 HOLDINGS COMMON SHAREHOLDERS’
BASIC (in Dollars per share)	$ (0.2)	$ (0.21)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING
BASIC (in Shares)	4,419,917	4,915,655

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
DILUTED	$ (0.2)	$ (0.21)
DILUTED	4,419,917	4,915,655

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders’ Equity (Deficit) (Unaudited) - USD ($)	Series A Senior Convertible Preferred Shares	Series B Senior Convertible Preferred Shares	Allocation Shares	Common Shares	Distribution Receivable	Additional Paid-In Capital	Accumulated Deficit	Non- Controlling Interests	Total
Balance at Dec. 31, 2021	$ 1,655,404		$ 1,000	$ 1,211	$ (2,000,000)	$ 21,723,042	$ (20,754,394)	$ 930,812	$ (98,329)
Balance (in Shares) at Dec. 31, 2021	1,818,182			1,210,918
Issuance of common shares upon conversion of series A preferred shares	$ (111,986)			$ 38		111,948			111,986
Issuance of common shares upon conversion of series A preferred shares (in Shares)	(133,333)			38,096
Issuance of series B convertible preferred shares and warrants		$ 1,113,650				152,350			152,350
Issuance of series B convertible preferred shares and warrants (in Shares)		426,999
Dividends - common shares							(249,762)		(249,762)
Dividends - series A senior convertible preferred shares	(128,318)						(121,455)		(121,455)
Dividends - series B senior convertible preferred shares							(13,760)		(13,760)
Net income (loss)							(873,030)	(54,178)	(927,208)
Balance at Mar. 31, 2022	$ 1,415,100	$ 1,113,650	1,000	$ 1,249	(2,000,000)	21,987,340	(22,012,401)	876,634	(1,146,178)
Balance (in Shares) at Mar. 31, 2022	1,684,849	426,999		1,214,181
Balance at Dec. 31, 2022	$ 1,338,746	$ 1,214,181	1,000	$ 4,079	(2,000,000)	43,962,606	(41,919,277)	288,499	2,889,834
Balance (in Shares) at Dec. 31, 2022	1,593,940	464,899		4,079,137
Issuance of common shares upon settlement of accrued series A preferred shares dividends				$ 100		152,568			152,668
Issuance of common shares upon settlement of accrued series A preferred shares dividends (in Shares)				99,505
Issuance of common shares and warrants in connection with a private debt offering				$ 416		1,359,946			1,360,362
Issuance of common shares and warrants in connection with a private debt offering (in Shares)				415,605
Issuance of common shares upon cashless exercise of warrants				$ 61		(61)
Issuance of common shares upon cashless exercise of warrants (in Shares)				61,389
Deemed dividend from issuance of warrants to common shareholders						618,000	(618,000)
Deemed dividend from down round provision in warrants						1,217,000	(1,217,000)
Dividends - series A senior convertible preferred shares							(110,045)		(110,045)
Dividends - series B senior convertible preferred shares							(52,820)		(52,820)
Net income (loss)							1,112,534	(65,053)	1,047,481
Balance at Mar. 31, 2023	$ 1,338,746	$ 1,214,181	$ 1,000	$ 4,656	$ (2,000,000)	$ 47,310,059	$ (42,804,608)	$ 223,446	$ 5,287,480
Balance (in Shares) at Mar. 31, 2023	1,593,940	464,899		4,655,636

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 1,047,481	$ (927,208)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Gain on bargain purchase	(2,639,861)
Gain on disposal of property and equipment		(32,747)
Deferred tax asset (liability)	(412,000)	(89,000)
Inventory reserve	30,000
Depreciation and amortization	573,609	511,371
Amortization of debt discounts	412,650	249,374
Amortization of right-of-use assets	185,516	98,031
Changes in operating assets and liabilities:
Receivables	(344,086)	(539,818)
Contract assets	28,622	18,731
Inventories	117,414	(378,192)
Prepaid expenses and other current assets	60,533	311,511
Accounts payable and accrued expenses	(253,717)	964,586
Contract liabilities	(395,884)	(851,454)
Customer deposits	(82,184)	212,284
Operating lease liabilities	(179,859)	(83,729)
Net cash used in operating activities	(1,851,766)	(536,260)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid in acquisitions, net of cash acquired	(3,670,887)
Purchases of property and equipment	(63,443)	(66,291)
Proceeds from disposal of property and equipment		35,498
Investments in certificates of deposit	(302)	(262)
Net cash used in investing activities	(3,734,632)	(31,055)
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from issuance of series B senior convertible preferred shares		1,266,000
Net proceeds from notes payable	1,410,000
Net proceeds from issuance of common shares and warrants in connection with a private debt offering	3,549,518
Net proceeds from revolving line of credit	1,963,182
Repayments of notes payable and finance lease liabilities	(69,049)	(58,317)
Accrued series A preferred share dividends paid		(121,455)
Accrued series B preferred share dividends paid	(48,681)	(13,760)
Accrued common share dividends paid		(249,762)
Net cash provided by financing activities	6,804,970	822,706
NET CHANGE IN CASH AND CASH EQUIVALENTS	1,218,572	255,391
Beginning of the period	1,079,355	1,383,533
End of the period	2,297,927	1,638,924
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for interest	646,974	484,360
Cash paid for income taxes
NON-CASH INVESTING AND FINANCING ACTIVITIES
Net assets acquired in the acquisition of ICU Eyewear	7,139,861
Deemed dividend from issuance of warrants to common shareholders	618,000
Deemed dividend from down round provision in warrants	1,217,000
Accrued dividends on series A preferred shares	110,045
Accrued dividends on series B preferred shares	52,820
Issuance of common shares upon settlement of accrued series A dividends	152,668
Issuance of common shares upon conversion of series A preferred shares		111,986
Issuance of common shares upon cashless exercise of warrants	61
Debt discount on notes payable	2,405,419
Financed purchases of property and equipment		$ 316,798

Basis of Presentation and Other

Basis of Presentation and Other Information	3 Months Ended
	Mar. 31, 2023
Basis of Presentation and Other Information [Abstract]
BASIS OF PRESENTATION AND OTHER INFORMATION	NOTE 1—BASIS OF PRESENTATION AND OTHER INFORMATION The accompanying unaudited condensed consolidated financial statements of 1847 Holdings LLC (the “Company,” “we,” “us,” or “our”) 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 Form 10-Q of Regulation S-X. They do not include all information and footnotes required by GAAP for complete financial statements. The December 31, 2022 consolidated balance sheet data was derived from audited financial statements but do not include all disclosures required by GAAP. However, except as disclosed herein, there has been no material change in the information disclosed in the notes to the consolidated financial statements for the year ended December 31, 2022 included in the Company’s Annual Report on Form 10-K, as filed with the Securities and Exchange Commission on April 11, 2023. The interim unaudited condensed consolidated financial statements should be read in conjunction with those consolidated financial statements included in the Form 10-K. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial statements, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended March 31, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2023
Recent Accounting Pronouncements [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 2—RECENT ACCOUNTING PRONOUNCEMENTS The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs”) issued by the Financial Accounting Standards Board (“FASB”). The Company has evaluated all recent accounting pronouncements and determined that the adoption of pronouncements applicable to the Company has not had or is not expected to have a material impact on the Company’s condensed consolidated financial statements.

Liquidity and Going Concern Ass

Liquidity and Going Concern Assessment	3 Months Ended
	Mar. 31, 2023
Liquidity and Going Concern Assessment [Abstract]
LIQUIDITY AND GOING CONCERN ASSESSMENT	NOTE 3—LIQUIDITY AND GOING CONCERN ASSESSMENT Management assesses liquidity and going concern uncertainty in the Company’s condensed consolidated financial statements to determine whether there is sufficient cash on hand and working capital, including available borrowings on loans, to operate for a period of at least one year from the date the consolidated financial statements are issued or available to be issued, which is referred to as the “look-forward period”, as defined in GAAP. As part of this assessment, based on conditions that are known and reasonably knowable to management, management will consider various scenarios, forecasts, projections, estimates and will make certain key assumptions, including the timing and nature of projected cash expenditures or programs, its ability to delay or curtail expenditures or programs and its ability to raise additional capital, if necessary, among other factors. Based on this assessment, as necessary or applicable, management makes certain assumptions around implementing curtailments or delays in the nature and timing of programs and expenditures to the extent it deems probable those implementations can be achieved and management has the proper authority to execute them within the look-forward period. As of March 31, 2023, the Company had cash and cash equivalents of $2,297,927. For the three months ended March 31, 2023, the Company incurred a loss from operations of $77,833 (before deducting losses attributable to non-controlling interests), cash flows used in operations of $1,851,766, and working capital deficit of $1,235,919. The Company has generated operating losses since its inception and has relied on cash on hand, sales of securities, external bank lines of credit, and issuance of third-party and related party debt to support cashflow from operations, which creates substantial doubt about its ability to continue as a going concern for a period at least one year from the date of issuance of these condensed consolidated financial statements. Management plans to address the above as needed by, securing additional bank lines of credit and obtaining additional financing through debt or equity transactions. Management has implemented tight cost controls to conserve cash. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and to eventually attain profitable operations. The accompanying condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. If the Company is unable to obtain adequate capital, it could be forced to cease operations.

Disaggregation of Revenues and

Disaggregation of Revenues and Segment Reporting	3 Months Ended
	Mar. 31, 2023
Disaggregation of Revenues and Segment Reporting [Abstract]
DISAGGREGATION OF REVENUES AND SEGMENT REPORTING	NOTE 4—DISAGGREGATION OF REVENUES AND SEGMENT REPORTING The Company has four reportable segments: The Retail and Appliances Segment provides a wide variety of appliance products (laundry, refrigeration, cooking, dishwashers, outdoor, accessories, parts, and other appliance related products) and services (delivery, installation, service and repair, extended warranties, and financing). The Retail and Eyewear Segment provides a wide variety of eyewear products (non-prescription reading glasses, sunglasses, blue light blocking eyewear, sun readers and outdoor specialty sunglasses). The Construction Segment provides finished carpentry products and services (door frames, base boards, crown molding, cabinetry, bathroom sinks and cabinets, bookcases, built-in closets, fireplace mantles, windows, and custom design and build of cabinetry and countertops). The Automotive Supplies Segment provides horn and safety products (electric, air, truck, marine, motorcycle, and industrial equipment), and offers vehicle emergency and safety warning lights for cars, trucks, industrial equipment, and emergency vehicles. The Company provides general corporate services to its segments; however, these services are not considered when making operating decisions and assessing segment performance. These services are reported under “Corporate Services” below and these include costs associated with executive management, financing activities and public company compliance. The Company’s revenues for the three months ended March 31, 2023 and 2022 are disaggregated as follows: Three Months Ended March 31, 2023 Retail and Retail and Construction Automotive Total Revenues Appliances $ 2,144,825 $ - $ - $ - $ 2,144,825 Appliance accessories, parts, and other 293,110 - - - 293,110 Eyewear - 2,792,712 - - 2,792,712 Automotive horns - - - 995,417 995,417 Automotive lighting - - - 264,749 264,749 Custom cabinets and countertops - - 2,116,182 - 2,116,182 Finished carpentry - - 6,796,543 - 6,796,543 Total Revenues $ 2,437,935 $ 2,792,712 $ 8,912,725 $ 1,260,166 $ 15,403,538 Three Months Ended March 31, 2022 Retail and Retail and Construction Automotive Total Revenues Appliances $ 2,204,625 $ - $ - $ - $ 2,204,625 Appliance accessories, parts, and other 316,159 - - - 316,159 Eyewear - - - - - Automotive horns - - - 1,199,856 1,199,856 Automotive lighting - - - 442,135 442,135 Custom cabinets and countertops - - 4,167,801 - 4,167,801 Finished carpentry - - 3,743,302 - 3,743,302 Total Revenues $ 2,520,784 $ - $ 7,911,103 $ 1,641,991 $ 12,073,878 Segment information for the three months ended March 31, 2023 and 2022 are as follows: Three Months Ended March 31, 2023 Retail and Retail and Construction Automotive Corporate Total Revenues $ 2,437,935 $ 2,792,712 $ 8,912,725 $ 1,260,166 $ - $ 15,403,538 Operating Expenses Cost of revenues 1,813,783 1,667,442 5,375,027 710,256 - 9,566,508 Personnel 273,204 806,644 1,771,936 332,320 (157,911 ) 3,026,193 Depreciation and amortization 46,603 62,078 412,989 51,939 - 573,609 General and administrative 425,601 177,803 1,093,322 337,233 281,102 2,315,061 Total Operating Expenses 2,559,191 2,713,967 8,653,274 1,431,748 123,191 15,481,371 Income (loss) from operations $ (121,256 ) $ 78,745 $ 259,451 $ (171,582 ) $ (123,191 ) $ (77,833 ) Three Months Ended March 31, 2022 Retail and Retail and Construction Automotive Corporate Total Revenues $ 2,520,784 $ - $ 7,911,103 $ 1,641,991 $ - $ 12,073,878 Operating Expenses Cost of revenues 1,871,450 - 4,879,591 998,089 - 7,749,130 Personnel 230,388 - 1,134,210 300,328 (87,226 ) 1,577,700 Depreciation and amortization 79,797 - 379,704 51,870 - 511,371 General and administrative 449,494 - 1,116,558 386,781 213,374 2,166,207 Total Operating Expenses 2,631,129 - 7,510,063 1,737,068 126,148 12,004,408 Income (loss) from operations $ (110,345 ) $ - $ 401,040 $ (95,077 ) $ (126,148 ) $ 69,470

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2023
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5—PROPERTY AND EQUIPMENT Property and equipment at March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, Equipment and machinery $ 1,403,817 $ 1,403,817 Office furniture and equipment 156,960 156,960 Transportation equipment 883,077 883,077 Displays 595,841 - Leasehold improvements 180,032 166,760 Total property and equipment 3,219,727 2,610,614 Less: Accumulated depreciation (934,325 ) (725,408 ) Property and equipment, net $ 2,285,402 $ 1,885,206 Depreciation expense for the three months ended March 31, 2023 and 2022 was $208,917 and $146,679, respectively.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2023
Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 6—INTANGIBLE ASSETS Intangible assets at March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, Customer relationships $ 9,024,000 $ 9,024,000 Marketing-related 2,992,000 2,684,000 Technology-related 623,000 623,000 Total intangible assets 12,639,000 12,331,000 Less: accumulated amortization (2,710,563 ) (2,345,871 ) Intangible assets, net $ 9,928,437 $ 9,985,129 Amortization expense for the three months ended March 31, 2023 and 2022 was $364,692, respectively. Estimated amortization expense for intangible assets for the next five years consists of the following as of March 31, 2023: Year Ending December 31, Amount 2023 - remaining $ 1,094,076 2024 1,458,768 2025 1,325,778 2026 1,150,640 2027 909,142 Thereafter 3,990,032 Total $ 9,928,437

Selected Account Information

Selected Account Information	3 Months Ended
	Mar. 31, 2023
Selected Account Information [Abstract]
SELECTED ACCOUNT INFORMATION	NOTE 7—SELECTED ACCOUNT INFORMATION Receivables Receivables at March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, Trade accounts receivable $ 6,953,068 $ 4,867,749 Vendor rebates receivable 3,260 460 Credit card payments in process of settlement 160,353 102,917 Retainage 724,025 603,442 Total receivables 7,840,706 5,574,568 Allowance for doubtful accounts (359,000 ) (359,000 ) Total receivables, net $ 7,481,706 $ 5,215,568 Inventories Inventories at March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, Appliances $ 1,972,631 $ 2,155,839 Eyewear 9,768,324 - Automotive 1,042,267 934,683 Construction 1,706,563 1,519,345 Total inventories 14,489,785 4,609,867 Less reserve for obsolescence (425,848 ) (425,848 ) Total inventories, net $ 14,033,937 $ 4,184,019 Inventory balances are composed of finished goods. Raw materials and work in process inventory are immaterial to the condensed consolidated financial statements. Accounts payable and accrued expenses Accounts payable and accrued expenses at March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, Trade accounts payable $ 8,555,914 $ 4,129,393 Credit cards payable 57,090 357,964 Accrued payroll liabilities 898,781 824,369 Accrued interest 1,891,786 1,179,875 Accrued dividends 97,568 136,052 Other accrued liabilities 965,312 114,116 Total accounts payable and accrued expenses $ 12,466,451 $ 6,741,769

Leases

Leases	3 Months Ended
	Mar. 31, 2023
Lease [Abstract]
LEASES	NOTE 8—LEASES Operating Leases The following was included in the condensed consolidated balance sheets at March 31, 2023 and December 31, 2022: March 31, December 31, Operating lease right-of-use assets $ 2,668,680 $ 2,854,196 Lease liabilities, current portion 718,868 713,100 Lease liabilities, long-term 2,052,170 2,237,797 Total operating lease liabilities $ 2,771,038 $ 2,950,897 Weighted-average remaining lease term (months) 44 47 Weighted average discount rate 4.35 % 4.36 % Rent expense for the three months ended March 31, 2023 and 2022 was $340,592 and $235,438, respectively. As of March 31, 2023, maturities of operating lease liabilities were as follows: Year Ending December 31, Amount 2023 - remaining $ 617,178 2024 846,987 2025 802,413 2026 512,756 2027 228,889 Thereafter - Total 3,008,223 Less: imputed interest (237,185 ) Total operating lease liabilities $ 2,771,038 Finance Leases As of March 31, 2023, maturities of financing lease liabilities were as follows: Year Ending December 31, Amount 2023 - remaining $ 176,013 2024 218,099 2025 211,332 2026 211,332 2027 210,042 Thereafter 28,833 Total 1,055,651 Less: amount representing interest (131,229 ) Present value of minimum lease payments $ 924,422 As of March 31, 2023, the weighted-average remaining lease term for all finance leases is 4.80 years.

Business Combinations

Business Combinations	3 Months Ended
	Mar. 31, 2023
Business Combination [Abstract]
BUSINESS COMBINATIONS	NOTE 9—BUSINESS COMBINATIONS ICU Eyewear On December 21, 2022, the Company’s newly formed wholly owned subsidiaries 1847 ICU Holdings Inc. (“1847 ICU”) and 1847 ICU Acquisition Sub Inc. entered into an agreement and plan of merger with ICU Eyewear Holdings, Inc. (“ICU Eyewear”) and San Francisco Equity Partners, as the stockholder representative, which was amended on February 9, 2023. On February 9, 2023, closing of the transactions contemplated by the agreement and plan of merger was completed. Pursuant to the agreement and plan of merger, 1847 ICU Acquisition Sub Inc. merged with and into ICU Eyewear, with ICU Eyewear surviving the merger as a wholly owned subsidiary of 1847 ICU. The merger consideration paid by 1847 ICU to the stockholders of ICU Eyewear consists of (i) $4,000,000 in cash, minus any unpaid debt of ICU Eyewear and certain transaction expenses, and (ii) 6% subordinated promissory notes in the aggregate principal amount of $500,000. The Company accounted for the acquisition using the acquisition method of accounting in accordance with ASC Topic 805, Business Combinations. In accordance with ASC 805, the Company used its best estimates and assumptions to assign fair value to the tangible and intangible assets acquired and liabilities assumed at the acquisition date. Goodwill is measured as the excess of the purchase consideration over the fair value of the net tangible assets and identifiable assets acquired, or if the fair value of the net assets acquired exceeds the purchase consideration, a bargain purchase gain is recorded. The preliminary fair value of the purchase consideration issued to the ICU Eyewear stockholders was allocated to the net tangible assets acquired. The preliminary fair value of the net assets acquired was $7,139,861. The preliminary fair value of the net assets acquired exceeded the purchase consideration, resulting in a bargain purchase gain of $2,639,861. For the three months ended March 31, 2023, ICU Eyewear contributed revenue of $2,792,712 and net income of $2,581,437, which are included in our condensed consolidated statements of operations for the three months ended March 31, 2023. The table below represents the estimated preliminary purchase price allocation to the net assets acquired: Provisional purchase consideration at preliminary fair value: Cash $ 4,000,000 Notes payable 500,000 Amount of consideration $ 4,500,000 Assets acquired and liabilities assumed at preliminary fair value Cash $ 329,113 Accounts receivable 1,922,052 Inventory 9,997,332 Prepaids and other current assets 79,777 Property and equipment 545,670 Other assets 74,800 Marketing related intangibles 308,000 Accounts payable and accrued expenses (6,116,883 ) Net tangible assets acquired $ 7,139,861 Consideration paid 4,500,000 Preliminary gain on bargain purchase $ (2,639,861 ) Pro Forma Information The following unaudited pro forma results presented below include the effects of the ICU Eyewear acquisition as if it had been consummated as of January 1, 2022, with adjustments to give effect to pro forma events that are directly attributable to this acquisition. Three Months Ended 2023 2022 Revenues $ 17,479,875 $ 18,561,294 Net loss 1,027,971 (441,479 ) Net loss attributable to common shareholders (904,841 ) (522,516 ) Loss per share attributable to common shareholders: Basic $ (0.20 ) $ (0.11 ) Diluted $ (0.20 ) $ (0.11 ) These unaudited pro forma results are presented for informational purposes only and are not necessarily indicative of what the actual results of operations would have been if the acquisitions had occurred at the beginning of the period presented, nor are they indicative of future results of operations.

Notes Payable

Notes Payable	3 Months Ended
	Mar. 31, 2023
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 10—NOTES PAYABLE 6% Subordinated Promissory Notes As part of the consideration paid in the acquisition of ICU Eyewear, 1847 ICU issued the sellers 6% subordinated promissory notes in the aggregate principal amount of $500,000. The notes bear interest at the rate of 6% per annum with all principal and accrued interest being due and payable in one lump sum on February 9, 2024; provided that upon an event of default (as defined in the notes), such interest rate shall increase to 10%. 1847 ICU may prepay all or any portion of the notes at any time prior to the maturity date without premium or penalty of any kind. The notes contain customary events of default, including, without limitation, in the event of (i) non-payment, (ii) a default by 1847 ICU of any of its covenants in the notes, the agreement and plan of merger or any other agreement entered into in connection with the agreement and plan of merger, or a breach of any of the representations or warranties under such documents, (iii) the insolvency or bankruptcy of 1847 ICU or ICU Eyewear or (iv) a change of control (as defined in the notes) of 1847 ICU or ICU Eyewear. The notes are unsecured and subordinated to all senior indebtedness. Revolving Line of Credit On February 9, 2023, 1847 ICU and ICU Eyewear entered into a loan and security agreement with Industrial Funding Group, Inc. for a revolving loan of up to $5,000,000, which is evidenced by a secured promissory note in the principal amount of up to $5,000,000. On February 9, 2023, 1847 ICU received an advance of $2,063,182 under the note, of which $1,963,182 was used to repay certain debt of ICU Eyewear in connection with the agreement and plan of merger, with the remaining $100,000 used to pay lender fees. On February 11, 2023, the Industrial Funding Group, Inc. sold and assigned the loan and security agreement, the note and related loan documents to GemCap Solutions, LLC. The note matures on February 9, 2025 with all advances bearing interest at an annual rate equal to the greater of (i) the sum of (a) the “Prime Rate” as reported in the “Money Rates” column of The Wall Street Journal, adjusted as and when such prime rate changes, plus (b) eight percent (8.00%), and (ii) fifteen percent (15.00%); provided that following and during the continuation of an event of default (as defined in the loan and security agreement), interest on the unpaid principal balance of the advances shall accrue at an annual rate equal to such rate plus three percent (3.00%). Interest accrued on the advances shall be payable monthly commencing on March 7, 2023. The borrowers may voluntarily prepay the entire unpaid principal amount of the note without premium or penalty; provided that in the event that we make such prepayment on or before February 9, 2024, then the borrowers must pay certain fees set forth in the note. The note is secured by all of the assets of 1847 ICU and ICU Eyewear. The loan and security agreement contains customary representations, warranties and affirmative and negative financial and other covenants for loans of this type. The loan and security agreement contains customary events of default, including, among others: (i) for failure to pay principal and interest on the note when due, or to pay any fees due under the loan and security agreement; (ii) for failure to perform any covenant or agreement contained in the loan and security agreement or any document delivered in connection therewith; (iii) if any statement, representation or warranty in the loan and security agreement or any document delivered in connection therewith is at any time found to have been false in any material respect at the time such representation or warranty was made; (iv) if the borrowers default under any agreement or contract with a third party which default would result in a liability to us in excess of $25,000; (v) for any voluntary or involuntary bankruptcy, insolvency, or dissolution or assignment to creditors; (vi) if any judgments or attachments aggregating in excess of $10,000 at any given time are obtained against the borrowers which remain unstayed for a period of ten (10) days or are enforced or if there is an indictment under an criminal statute or proceeding pursuant to which remedies sought may include the forfeiture of any property; (vii) if a material adverse effect or change of control (each as defined in the loan and security agreement) shall have occurred; (viii) for certain environmental claims; and (ix) for failure to notify the lender of certain events or failure to deliver certain documentation required by the loan and security agreement. Private Placements On February 3, 2023, the Company entered into securities purchase agreements with two accredited investors, pursuant to which the Company issued to such investors (i) promissory notes in the aggregate principal amount of $604,000 and (ii) five-year warrants for the purchase of an aggregate of 125,833 common shares at an exercise price of $4.20 per share (subject to adjustment) for total cash proceeds of $540,000. As additional consideration, the Company issued an aggregate of 125,833 common shares to the investors as a commitment fee. Additionally, the Company issued a five-year warrant to J.H. Darbie & Co (the broker) for the purchase of 892 common shares at an exercise price of $5.25 (subject to adjustment). Accordingly, a portion of the proceeds were allocated to the warrants and common shares based on their relative fair value using the Geometric Brownian Motion Stock Path Monte Carlo Simulation (see Note 12). On February 9, 2023, the Company entered into securities purchase agreements with two accredited investors, pursuant to which the Company issued to such investors (i) promissory notes in the aggregate principal amount of $2,557,575 and (ii) five-year warrants for the purchase of an aggregate of 532,827 common shares at an exercise price of $4.20 per share (subject to adjustment) for total cash proceeds of $2,271,818. As additional consideration, the Company issued 289,772 common shares to one investor and issued to the other investor a five-year warrant for the purchase of 243,055 common shares at an exercise price of 0.01 per share (subject to adjustment), which were issued as a commitment fee. Additionally, the Company issued a five-year warrant to J.H. Darbie & Co (the broker) for the purchase of 11,923 common shares at an exercise price of $5.25 (subject to adjustment). Accordingly, a portion of the proceeds were allocated to the warrants and common shares based on their relative fair value using the Geometric Brownian Motion Stock Path Monte Carlo Simulation (see Note 12). On February 22, 2023, the Company entered into securities purchase agreement with one accredited investor, pursuant to which the Company issued to such investor (i) a promissory note in the principal amount of $878,000 and (ii) five-year warrants for the purchase of an aggregate of 182,917 common shares at an exercise price of $4.20 per share (subject to adjustment) for total cash proceeds of $737,700. As additional consideration, the Company issued a five-year warrant for the purchase of 198,343 common shares at an exercise price of $0.01 per share (subject to adjustment) to the investor as a commitment fee. Additionally, the Company issued a five-year warrant to J.H. Darbie & Co (the broker) for the purchase of 7,526 common shares at an exercise price of $5.25 (subject to adjustment). Accordingly, a portion of the proceeds were allocated to the warrants based on their relative fair value using the Geometric Brownian Motion Stock Path Monte Carlo Simulation (see Note 12). In the aggregate, the Company issued promissory notes in the aggregate principal amount of $4,039,575, warrants for the purchase of an aggregate of 1,303,316 common shares, and 415,605 common shares for net proceeds of $3,549,518. These notes bear interest at a rate of 12% per annum and mature on the first anniversary of the date of issuance; provided that any principal amount or interest which is not paid when due shall bear interest at a rate of the lesser of 16% per annum or the maximum amount permitted by law from the due date thereof until the same is paid. The notes require monthly payments of principal and interest commencing in May 2023. The Company may voluntarily prepay the outstanding principal amount and accrued interest of each note in whole upon payment of certain prepayment fees. In addition, if at any time the Company receives cash proceeds from any source or series of related or unrelated sources, including, but not limited to, the issuance of equity or debt, the exercise of outstanding warrants, the issuance of securities pursuant to an equity line of credit (as defined in the notes) or the sale of assets outside of the ordinary course of business, each holder shall have the right in its sole discretion to require the Company to immediately apply up to 50% of such proceeds to repay all or any portion of the outstanding principal amount and interest then due under the notes. The notes are unsecured and have priority over all other unsecured indebtedness. The notes contain customary affirmative and negative covenants and events of default for a loan of this type. The notes become convertible into common shares at the option of the holders at any time on or following the date that an event of default (as defined in the notes) occurs under the notes at a conversion price equal the lower of (i) $4.20 (subject to adjustments) and (ii) 80% of the lowest volume weighted average price of the common shares on any trading day during the five (5) trading days prior to the conversion date; provided that such conversion price shall not be less than $0.03 (subject to adjustments). Purchase and Sale of Future Receivables Agreement On March 31, 2023, the Company and its subsidiary 1847 Cabinet Inc. (“1847 Cabinet”) entered into a non-recourse funding agreement with a third-party for the sale of future receivables totaling $1,965,000 for net cash proceeds of $1,410,000. The Company is required to make weekly ACH payments in the amount of $39,300. The agreement also allows for the third-party to file UCCs securing their interest in the receivables and includes customary events of default. The Company recorded a debt discount of $555,000, which will be amortized under the effective interest method. The Company is utilizing the prospective method to account for subsequent changes in the estimated future payments, whereby if there is a change in the estimated future cash flows, a new effective interest rate is determined based on the revised estimate of remaining cash flows. As of March 31, 2023 the effective interest rate was approximately 72%.

Related Parties

Related Parties	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTIES	NOTE 11—RELATED PARTIES Related Party Notes Payable On September 30, 2020, a portion of the purchase price for the acquisition of Kyle’s Custom Wood Shop, Inc. (“Kyle’s”) was paid by the issuance of a promissory note by 1847 Cabinet to the sellers in the principal amount of $1,260,000. Payment of the principal and accrued interest on the note was subject to vesting. As of December 31, 2021, the vested principal and accrued interest balance of the related party note was $1,001,183 and $103,156, respectively. On July 26, 2022, the Company and 1847 Cabinet entered into a conversion agreement with sellers, pursuant to which they agreed to convert $797,221 of the vesting note into 189,815 common shares of the Company at a conversion price of $4.20 per share. As a result, the Company recognized a loss on extinguishment of debt of $303,706. Pursuant to the conversion agreement, the note was cancelled, and the Company agreed to pay $558,734 to the sellers no later than October 1, 2022. On March 30, 2023, the Company entered into an amendment to the conversion agreement, effective retroactively to October 1, 2022. Pursuant to the amendment, the Company agreed to pay a total of $642,544 in three monthly payments commencing on April 5, 2023. Management Services Agreement On April 15, 2013, the Company and 1847 Partners LLC (the “Manager”) entered into a management services agreement, pursuant to which the Company is required to pay the Manager a quarterly management fee equal to 0.5% of its adjusted net assets for services performed (the “Parent Management Fee”). The amount of the Parent Management Fee with respect to any fiscal quarter is (i) reduced by the aggregate amount of any management fees received by the Manager under any offsetting management services agreements with respect to such fiscal quarter, (ii) reduced (or increased) by the amount of any over-paid (or under-paid) Parent Management Fees received by (or owed to) the Manager as of the end of such fiscal quarter, and (iii) increased by the amount of any outstanding accrued and unpaid Parent Management Fees. The Company expensed $0 in Parent Management Fees for the three months ended March 31, 2023 and 2022. Offsetting Management Services Agreements The Company’s subsidiary 1847 Asien Inc. (“1847 Asien”) entered into an offsetting management services agreement with the Manager on May 28, 2020, 1847 Cabinet entered into an offsetting management services agreement with the Manager on August 21, 2020 (which was amended and restated on October 8, 2021), the Company’s subsidiary 1847 Wolo Inc. (“1847 Wolo”) entered into an offsetting management services agreement with the Manager on March 30, 2021 and 1847 ICU entered into an offsetting management services agreement with the Manager on February 9, 2023. Pursuant to the offsetting management services agreements, each of 1847 Asien, 1847 Wolo and 1847 ICU appointed the Manager to provide certain services to it for a quarterly management fee equal to the greater of $75,000 or 2% of adjusted net assets (as defined in the management services agreement) and 1847 Cabinet appointed the Manager to provide certain services to it for a quarterly management fee equal to the greater of $125,000 or 2% of adjusted net assets (as defined in the management services agreement); provided, however, in each case that if the aggregate amount of management fees paid or to be paid by such entities, together with all other management fees paid or to be paid to the Manager under other offsetting management services agreements, exceeds, or is expected to exceed, 9.5% of the Company’s gross income in any fiscal year or the Parent Management Fee in any fiscal quarter, then the management fee to be paid by such entities shall be reduced, on a pro rata basis determined by reference to the other management fees to be paid to the Manager under other offsetting management services agreements. 1847 Asien expensed management fees of $75,000 and for the three months ended March 31, 2023 and 2022. 1847 Cabinet expensed management fees of $125,000 and for the three months ended March 31, 2023 and 2022. 1847 Wolo expensed management fees of $75,000 and for the three months ended March 31, 2023 and 2022. 1847 ICU expensed management fees of $0 and for the three months ended March 31, 2023. On a consolidated basis, the Company expensed total management fees of $275,000 for the three months ended March 31, 2023 and 2022. Advances From time to time, the Company has received advances from its chief executive officer to meet short-term working capital needs. As of March 31, 2023 and December 31, 2022, a total of $118,834 in advances from related parties are outstanding. These advances are unsecured, bear no interest, and do not have formal repayment terms or arrangements. As of March 31, 2023 and December 31, 2022, the Manager has funded the Company $74,928 in related party advances. These advances are unsecured, bear no interest, and do not have formal repayment terms or arrangements. Building Lease On September 1, 2020, Kyle’s entered into an industrial lease agreement with Stephen Mallatt, Jr. and Rita Mallatt, the sellers of Kyle’s, who are officers of Kyle’s and principal shareholders of the Company. The lease is for a term of five years, with an option for a renewal term of five years and provides for a base rent of $7,000 per month for the first 12 months, which will increase to $7,210 for months 13-16 and to $7,426 for months 37-60. In addition, Kyle’s is responsible for all taxes, insurance and certain operating costs during the lease term. The total rent expense under this related party lease was $21,777 for the three months ended March 31, 2023 and 2022.

Shareholders_ Equity (Deficit)

Shareholders’ Equity (Deficit)	3 Months Ended
	Mar. 31, 2023
Stockholders' Equity Note [Abstract]
SHAREHOLDERS’ EQUITY (DEFICIT)	NOTE 12—SHAREHOLDERS’ EQUITY (DEFICIT) Series A Senior Convertible Preferred Shares During the three months ended March 31 2023, the Company accrued dividends attributable to the series A senior convertible preferred shares in the amount of $110,045 and settled $152,668 of previously accrued dividends through the issuance of common shares (see below). As of March 31, 2023 and December 31, 2022, the Company had 1,593,940 series A senior convertible preferred shares issued and outstanding. Series B Senior Convertible Preferred Shares During the three months ended March 31 2023, the Company accrued dividends attributable to the series B senior convertible preferred shares in the amount of $52,820 and paid $48,681 of previously accrued dividends. As of March 31, 2023 and December 31, 2022, the Company had 464,899 series B senior convertible preferred shares issued and outstanding. Common Shares As of March 31, 2023 and December 31, 2022, the Company was authorized to issue 500,000,000 common shares. As of March 31, 2023 and December 31, 2022, the Company had 4,655,636 and 4,079,137 common shares issued and outstanding, respectively. On January 30, 2023, the Company issued an aggregate of 99,505 common shares to the holders of the series A senior convertible preferred shares, in settlement of $152,668 of accrued dividends. Pursuant to the series A senior convertible preferred shares designations, dividends payable in common shares shall be calculated based on a price equal to eighty percent (80%) of the volume weighted average price for the common shares on the Company’s principal trading market during the five (5) trading days immediately prior to the applicable dividend payment date. On February 3, 2023 and February 9, 2023, the Company issued an aggregate of 415,605 common shares to two accredited investors as a commitment fee (see Note 10). On February 13, 2023, the Company issued 61,389 common shares upon the cashless exercises of warrants. Warrants On January 3, 2023, the Company issued warrants for the purchase of 407,872 common shares as a dividend to common shareholders of record as of December 23, 2022 pursuant to a warrant agent agreement, dated January 3, 2023, with VStock Transfer, LLC. Each holder of common shares received a warrant to purchase one (1) common share for every ten (10) common shares owned as of the record date (with the number of shares underlying the warrant received rounded down to the nearest whole number). Each warrant represents the right to purchase common shares at an initial exercise price of $4.20 per share (subject to certain adjustments as set forth in the warrants). The Company may, at its option, voluntarily reduce the then-current exercise price to such amount and for such period or periods of time which may be through the expiration date as may be deemed appropriate by the board of directors. Cashless exercises of the warrants are not permitted. The warrants will generally be exercisable in whole or in part beginning on the later of (i) January 3, 2024 or (ii) the date that a registration statement on Form S-3 with respect to the issuance and registration of the common shares underlying the warrants has been filed with and declared effective by the SEC, and thereafter until January 3, 2026. The Company may redeem the warrants at any time in whole or in part at $0.001 per warrant (subject to equitable adjustment to reflect share splits, share dividends, share combinations, recapitalizations and like occurrences) upon not less than 30 days’ prior written notice to the registered holders of the warrants. As a result of the issuance of warrants as a dividend to common shareholders, the Company recognized a deemed dividend of approximately $0.6 million, which was calculated using a Black-Scholes pricing model. On February 3, 2023 (as described in Note 10), the Company entered into securities purchase agreements with two accredited investors, pursuant to which the Company issued to such investors (i) promissory notes in the aggregate principal amount of $604,000 and (ii) five-year warrants for the purchase of an aggregate of 125,833 common shares at an exercise price of $4.20 per share (subject to adjustment) for total cash proceeds of $540,000. As additional consideration, the Company issued an aggregate of 125,833 common shares to the investors as a commitment fee. Additionally, the Company issued a five-year warrant to J.H. Darbie & Co (the broker) for the purchase of 892 common shares at an exercise price of $5.25 (subject to adjustment). Accordingly, a portion of the proceeds were allocated to the warrants and common shares based on their relative fair value using the Geometric Brownian Motion Stock Path Monte Carlo Simulation. The assumptions used in the model were as follows: (i) dividend yield of 0%; (ii) expected volatility of 162.3%; (iii) weighted average risk-free interest rate of 4.1%; (iv) expected life of five years; (v) estimated fair value of the common shares of $1.93 per share; (vi) exercise price ranging from $4.20 to $5.25; and (vii) various probability assumptions related to down round price adjustments. The fair value of the warrants was $222,129 and the fair value of the commitment shares was $242,858, resulting in the amount allocated to the warrants and commitment shares, based on their relative fair value of $218,172, which was recorded as additional paid-in capital. On February 9, 2023 (as described in Note 10), the Company entered into securities purchase agreements with two accredited investors, pursuant to which the Company issued to such investors (i) promissory notes in the aggregate principal amount of $2,557,575 and (ii) five-year warrants for the purchase of an aggregate of 532,827 common shares at an exercise price of $4.20 per share (subject to adjustment) for total cash proceeds of $2,271,818. As additional consideration, the Company issued 289,772 common shares to one investor and issued to the other investor a five-year warrant for the purchase of 243,055 common shares at an exercise price of 0.01 per share (subject to adjustment), which were issued as a commitment fee. Additionally, the Company issued a five-year warrant to J.H. Darbie & Co (the broker) for the purchase of 11,923 common shares at an exercise price of $5.25 (subject to adjustment). Accordingly, a portion of the proceeds were allocated to the warrants and common shares based on their relative fair value using the Geometric Brownian Motion Stock Path Monte Carlo Simulation. The assumptions used in the model were as follows: (i) dividend yield of 0%; (ii) expected volatility of 162.0%; (iii) weighted average risk-free interest rate of 4.3%; (iv) expected life of five years; (v) estimated fair value of the common shares of $1.80 per share; (vi) exercise price ranging from $0.01 to $5.25; and (vii) various probability assumptions related to down round price adjustments. The fair value of the warrants was $1,323,774 and the fair value of the commitment shares was $521,590, resulting in the amount allocated to the warrants and commitment shares, based on their relative fair value of $879,829, which was recorded as additional paid-in capital. On February 22, 2023 (as described in Note 10), the Company entered into securities purchase agreement with one accredited investor, pursuant to which the Company issued to such investor (i) a promissory note in the aggregate principal amount of $878,000 and (ii) five-year warrants for the purchase of an aggregate of 182,917 common shares at an exercise price of $4.20 per share (subject to adjustment) for total cash proceeds of $737,700. As additional consideration, the Company issued five-year warrants for the purchase of an aggregate of 198,343 common shares at an exercise price of $0.01 per share (subject to adjustment) to the investor as a commitment fee. Additionally, the Company issued a five-year warrant to J.H. Darbie & Co (the broker) for the purchase of 7,526 common shares at an exercise price of $5.25 (subject to adjustment). Accordingly, a portion of the proceeds were allocated to the warrants based on their relative fair value using the Geometric Brownian Motion Stock Path Monte Carlo Simulation. The assumptions used in the model were as follows: (i) dividend yield of 0%; (ii) expected volatility of 161.6%; (iii) weighted average risk-free interest rate of 4.5%; (iv) expected life of five years; (v) estimated fair value of the common shares of $1.51 per share; (vi) exercise price ranging from $0.01 to $5.25; and (vii) various probability assumptions related to down round price adjustments. The fair value of the warrants was $556,485, resulting in the amount allocated to the warrants, based on their relative fair value of $261,945, which was recorded as additional paid-in capital. As a result of the issuance of common shares in settlement of series A senior convertible preferred shares accrued dividends on January 30, 2023, the exercise price of certain of the Company’s outstanding warrants was adjusted to $1.53 pursuant to certain antidilution provisions of such warrants (down round feature). As a result, the Company recognized a deemed dividend of approximately $1.2 million, which was calculated using a Black-Scholes pricing model. Below is a table summarizing the changes in warrants outstanding during the three months ended March 31, 2023: Warrants Weighted- Outstanding at December 31, 2022 3,068,919 $ 4.14 Granted 1,711,188 3.13 Exercised (62,500 ) (0.04 ) Outstanding at March 31, 2023 4,717,607 $ 2.11 Exercisable at March 31, 2023 4,309,735 $ 1.92 As of March 31, 2023, the outstanding warrants have a weighted average remaining contractual life of 2.31 years and a total intrinsic value of $432,570.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	NOTE 13—EARNINGS (LOSS) PER SHARE The computation of weighted average shares outstanding and the basic and diluted loss per common share attributable to common shareholders for the three months ended March 31, 2023 and 2022 consisted of the following: Three Months Ended 2023 2022 Net loss attributable to common shareholders’ $ (885,331 ) $ (1,008,245 ) Loss per common share attributable to 1847 holdings common shareholders’ Basic and diluted $ (0.20 ) $ (0.21 ) Weighted-average common shares outstanding Basic and diluted 4,419,917 4,915,655 For the three months ended March 31, 2023, there were 8,991,587 potential common share equivalents from warrants excluded from the diluted earnings per share calculations as their effect is anti-dilutive. For the three months ended March 31, 2022, there were 5,217,882 potential common share equivalents from warrants, convertible debt, and series A and B convertible preferred shares excluded from the diluted earnings per share calculations as their effect is anti-dilutive.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14—SUBSEQUENT EVENTS Amendment to 6% Amortizing Promissory Note On April 6, 2023, 1847 Asien entered into an amendment to the 6% amortizing promissory note described in Note 12, effective retroactively to October 20, 2022. Pursuant to the amendment, the parties agreed to extend the maturity date of the note to July 30, 2023 and revised the repayment terms so that the outstanding principal amount and all accrued interest thereon shall be payable in three payments on April 6, 2023, June 30, 2023 and July 30, 2023. As additional consideration for entering into the amendment, 1847 Asien also agreed to pay an amendment fee of $84,362 on the maturity date. Common Share Issuances On April 30, 2023, the Company issued 187,075 common shares as payment of dividends on the series A senior convertible preferred shares. On May 10, 2023, the Company issued 232,216 common shares upon the exercise of warrants. Amendments to Securities Purchase Agreements On May 15, 2023, the Company entered into amendments to the securities purchase agreements relating to the series A senior convertible preferred shares and series B senior convertible preferred shares, pursuant to which the securities purchase agreements were amended to include a provision requiring the exercise of warrants issued pursuant to such securities purchase agreements for the issuance of a number of common shares equal to the quotient of (i) eighty percent (80%) of the Black Scholes Value of the warrants divided by (ii) the applicable exercise price of the warrants. The Company expects to issue a forced exercise notice on May 16, 2023 with the requisite shares being issued on May 17, 2023. The Company is effecting the forced exercise in part to eliminate the anti-dilution adjustment provisions of the warrants, including the “exploding” feature of the warrants issued in connection with the series A preferred financing which would result not just in the exercise price of the warrants being reduced, but in the number of underlying warrant shares being increased proportionately. We seek to acquire controlling interests in small businesses that we believe operate in industries with long-term macroeconomic growth opportunities, and that have positive and stable earnings and cash flows, face minimal threats of technological or competitive obsolescence and have strong management teams largely in place. We believe that private company operators and corporate parents looking to sell their businesses will consider us to be an attractive purchaser of their businesses. We make these businesses our majority-owned subsidiaries and actively manage and grow such businesses. We expect to improve our businesses over the long term through organic growth opportunities, add-on acquisitions and operational improvements.

Disaggregation of Revenues an_2

Disaggregation of Revenues and Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2023
Disaggregation of Revenues and Segment Reporting [Abstract]
Schedule of revenues	Three Months Ended March 31, 2023 Retail and Retail and Construction Automotive Total Revenues Appliances $ 2,144,825 $ - $ - $ - $ 2,144,825 Appliance accessories, parts, and other 293,110 - - - 293,110 Eyewear - 2,792,712 - - 2,792,712 Automotive horns - - - 995,417 995,417 Automotive lighting - - - 264,749 264,749 Custom cabinets and countertops - - 2,116,182 - 2,116,182 Finished carpentry - - 6,796,543 - 6,796,543 Total Revenues $ 2,437,935 $ 2,792,712 $ 8,912,725 $ 1,260,166 $ 15,403,538 Three Months Ended March 31, 2022 Retail and Retail and Construction Automotive Total Revenues Appliances $ 2,204,625 $ - $ - $ - $ 2,204,625 Appliance accessories, parts, and other 316,159 - - - 316,159 Eyewear - - - - - Automotive horns - - - 1,199,856 1,199,856 Automotive lighting - - - 442,135 442,135 Custom cabinets and countertops - - 4,167,801 - 4,167,801 Finished carpentry - - 3,743,302 - 3,743,302 Total Revenues $ 2,520,784 $ - $ 7,911,103 $ 1,641,991 $ 12,073,878
Schedule of segment information	Three Months Ended March 31, 2023 Retail and Retail and Construction Automotive Corporate Total Revenues $ 2,437,935 $ 2,792,712 $ 8,912,725 $ 1,260,166 $ - $ 15,403,538 Operating Expenses Cost of revenues 1,813,783 1,667,442 5,375,027 710,256 - 9,566,508 Personnel 273,204 806,644 1,771,936 332,320 (157,911 ) 3,026,193 Depreciation and amortization 46,603 62,078 412,989 51,939 - 573,609 General and administrative 425,601 177,803 1,093,322 337,233 281,102 2,315,061 Total Operating Expenses 2,559,191 2,713,967 8,653,274 1,431,748 123,191 15,481,371 Income (loss) from operations $ (121,256 ) $ 78,745 $ 259,451 $ (171,582 ) $ (123,191 ) $ (77,833 ) Three Months Ended March 31, 2022 Retail and Retail and Construction Automotive Corporate Total Revenues $ 2,520,784 $ - $ 7,911,103 $ 1,641,991 $ - $ 12,073,878 Operating Expenses Cost of revenues 1,871,450 - 4,879,591 998,089 - 7,749,130 Personnel 230,388 - 1,134,210 300,328 (87,226 ) 1,577,700 Depreciation and amortization 79,797 - 379,704 51,870 - 511,371 General and administrative 449,494 - 1,116,558 386,781 213,374 2,166,207 Total Operating Expenses 2,631,129 - 7,510,063 1,737,068 126,148 12,004,408 Income (loss) from operations $ (110,345 ) $ - $ 401,040 $ (95,077 ) $ (126,148 ) $ 69,470

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2023
Property and Equipment [Abstract]
Schedule of property and equipment	March 31, December 31, Equipment and machinery $ 1,403,817 $ 1,403,817 Office furniture and equipment 156,960 156,960 Transportation equipment 883,077 883,077 Displays 595,841 - Leasehold improvements 180,032 166,760 Total property and equipment 3,219,727 2,610,614 Less: Accumulated depreciation (934,325 ) (725,408 ) Property and equipment, net $ 2,285,402 $ 1,885,206

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2023
Schedule Of Estimated Annual Amortization Expense [Abstract]
Schedule of intangible assets	March 31, December 31, Customer relationships $ 9,024,000 $ 9,024,000 Marketing-related 2,992,000 2,684,000 Technology-related 623,000 623,000 Total intangible assets 12,639,000 12,331,000 Less: accumulated amortization (2,710,563 ) (2,345,871 ) Intangible assets, net $ 9,928,437 $ 9,985,129
Schedule of estimated annual amortization expense	Year Ending December 31, Amount 2023 - remaining $ 1,094,076 2024 1,458,768 2025 1,325,778 2026 1,150,640 2027 909,142 Thereafter 3,990,032 Total $ 9,928,437

Selected Account Information (T

Selected Account Information (Tables)	3 Months Ended
	Mar. 31, 2023
Selected Account Information [Abstract]
Schedules of receivables	March 31, December 31, Trade accounts receivable $ 6,953,068 $ 4,867,749 Vendor rebates receivable 3,260 460 Credit card payments in process of settlement 160,353 102,917 Retainage 724,025 603,442 Total receivables 7,840,706 5,574,568 Allowance for doubtful accounts (359,000 ) (359,000 ) Total receivables, net $ 7,481,706 $ 5,215,568
Schedule of inventories	March 31, December 31, Appliances $ 1,972,631 $ 2,155,839 Eyewear 9,768,324 - Automotive 1,042,267 934,683 Construction 1,706,563 1,519,345 Total inventories 14,489,785 4,609,867 Less reserve for obsolescence (425,848 ) (425,848 ) Total inventories, net $ 14,033,937 $ 4,184,019
Schedule of accounts payable and accrued expenses	March 31, December 31, Trade accounts payable $ 8,555,914 $ 4,129,393 Credit cards payable 57,090 357,964 Accrued payroll liabilities 898,781 824,369 Accrued interest 1,891,786 1,179,875 Accrued dividends 97,568 136,052 Other accrued liabilities 965,312 114,116 Total accounts payable and accrued expenses $ 12,466,451 $ 6,741,769

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Lease [Abstract]
Schedule of condensed consolidated balance sheets	March 31, December 31, Operating lease right-of-use assets $ 2,668,680 $ 2,854,196 Lease liabilities, current portion 718,868 713,100 Lease liabilities, long-term 2,052,170 2,237,797 Total operating lease liabilities $ 2,771,038 $ 2,950,897 Weighted-average remaining lease term (months) 44 47 Weighted average discount rate 4.35 % 4.36 %
Schedule of operating lease liabilities	Year Ending December 31, Amount 2023 - remaining $ 617,178 2024 846,987 2025 802,413 2026 512,756 2027 228,889 Thereafter - Total 3,008,223 Less: imputed interest (237,185 ) Total operating lease liabilities $ 2,771,038
Schedule of financing lease liabilities	Year Ending December 31, Amount 2023 - remaining $ 176,013 2024 218,099 2025 211,332 2026 211,332 2027 210,042 Thereafter 28,833 Total 1,055,651 Less: amount representing interest (131,229 ) Present value of minimum lease payments $ 924,422

Business Combinations (Tables)

Business Combinations (Tables)	3 Months Ended
	Mar. 31, 2023
Business Combination [Abstract]
Schedule of preliminary purchase price allocation to the net assets acquired	Provisional purchase consideration at preliminary fair value: Cash $ 4,000,000 Notes payable 500,000 Amount of consideration $ 4,500,000 Assets acquired and liabilities assumed at preliminary fair value Cash $ 329,113 Accounts receivable 1,922,052 Inventory 9,997,332 Prepaids and other current assets 79,777 Property and equipment 545,670 Other assets 74,800 Marketing related intangibles 308,000 Accounts payable and accrued expenses (6,116,883 ) Net tangible assets acquired $ 7,139,861 Consideration paid 4,500,000 Preliminary gain on bargain purchase $ (2,639,861 )
Schedule of effect to pro forma events	Three Months Ended 2023 2022 Revenues $ 17,479,875 $ 18,561,294 Net loss 1,027,971 (441,479 ) Net loss attributable to common shareholders (904,841 ) (522,516 ) Loss per share attributable to common shareholders: Basic $ (0.20 ) $ (0.11 ) Diluted $ (0.20 ) $ (0.11 )

Shareholders_ Equity (Deficit)

Shareholders’ Equity (Deficit) (Tables)	3 Months Ended
	Mar. 31, 2023
Stockholders' Equity Note [Abstract]
Schedule of options	Warrants Weighted- Outstanding at December 31, 2022 3,068,919 $ 4.14 Granted 1,711,188 3.13 Exercised (62,500 ) (0.04 ) Outstanding at March 31, 2023 4,717,607 $ 2.11 Exercisable at March 31, 2023 4,309,735 $ 1.92

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Schedule of weighted average shares outstanding and the basic and diluted loss per common share attributable to common shareholders	Three Months Ended 2023 2022 Net loss attributable to common shareholders’ $ (885,331 ) $ (1,008,245 ) Loss per common share attributable to 1847 holdings common shareholders’ Basic and diluted $ (0.20 ) $ (0.21 ) Weighted-average common shares outstanding Basic and diluted 4,419,917 4,915,655

Liquidity and Going Concern A_2

Liquidity and Going Concern Assessment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Liquidity and Going Concern Assessment [Abstract]
Cash and cash equivalents	$ 2,297,927	$ 1,079,355
Operating loss	77,833
Cash flows used in operations	1,851,766
Working capital	$ 1,235,919

Disaggregation of Revenues an_3

Disaggregation of Revenues and Segment Reporting (Details)	3 Months Ended
	Mar. 31, 2023
Disaggregation of Revenues and Segment Reporting [Abstract]
Reportable segments	4

Disaggregation of Revenues an_4

Disaggregation of Revenues and Segment Reporting (Details) - Schedule of revenues - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenues
Appliances	$ 2,144,825	$ 2,204,625
Appliance accessories, parts, and other	293,110	316,159
Eyewear	2,792,712
Automotive horns	995,417	1,199,856
Automotive lighting	264,749	442,135
Custom cabinets and countertops	2,116,182	4,167,801
Finished carpentry	6,796,543	3,743,302
Total Revenues	15,403,538	12,073,878
Retail & Appliances [Member]
Revenues
Appliances	2,144,825	2,204,625
Appliance accessories, parts, and other	293,110	316,159
Eyewear
Automotive horns
Automotive lighting
Custom cabinets and countertops
Finished carpentry
Total Revenues	2,437,935	2,520,784
Retail & Eyewear [Member]
Revenues
Appliances
Appliance accessories, parts, and other
Eyewear	2,792,712
Automotive horns
Automotive lighting
Custom cabinets and countertops
Finished carpentry
Total Revenues	2,792,712
Construction [Member]
Revenues
Appliances
Appliance accessories, parts, and other
Eyewear
Automotive horns
Automotive lighting
Custom cabinets and countertops	2,116,182	4,167,801
Finished carpentry	6,796,543	3,743,302
Total Revenues	8,912,725	7,911,103
Automotive Supplies [Member]
Revenues
Appliances
Appliance accessories, parts, and other
Eyewear
Automotive horns	995,417	1,199,856
Automotive lighting	264,749	442,135
Custom cabinets and countertops
Finished carpentry
Total Revenues	$ 1,260,166	$ 1,641,991

Disaggregation of Revenues an_5

Disaggregation of Revenues and Segment Reporting (Details) - Schedule of segment information - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of segment information [Abstract]
Revenues	$ 15,403,538	$ 12,073,878
Operating Expenses
Cost of revenues	9,566,508	7,749,130
Personnel	3,026,193	1,577,700
Depreciation and amortization	573,609	511,371
General and administrative	2,315,061	2,166,207
Total Operating Expenses	15,481,371	12,004,408
Income (loss) from operations	(77,833)	69,470
Retail and Appliances [Member]
Schedule of segment information [Abstract]
Revenues	2,437,935	2,520,784
Operating Expenses
Cost of revenues	1,813,783	1,871,450
Personnel	273,204	230,388
Depreciation and amortization	46,603	79,797
General and administrative	425,601	449,494
Total Operating Expenses	2,559,191	2,631,129
Income (loss) from operations	(121,256)	(110,345)
Retail and Eyewear [Member]
Schedule of segment information [Abstract]
Revenues	2,792,712
Operating Expenses
Cost of revenues	1,667,442
Personnel	806,644
Depreciation and amortization	62,078
General and administrative	177,803
Total Operating Expenses	2,713,967
Income (loss) from operations	78,745
Construction [Member]
Schedule of segment information [Abstract]
Revenues	8,912,725	7,911,103
Operating Expenses
Cost of revenues	5,375,027	4,879,591
Personnel	1,771,936	1,134,210
Depreciation and amortization	412,989	379,704
General and administrative	1,093,322	1,116,558
Total Operating Expenses	8,653,274	7,510,063
Income (loss) from operations	259,451	401,040
Automotive Supplies [Member]
Schedule of segment information [Abstract]
Revenues	1,260,166	1,641,991
Operating Expenses
Cost of revenues	710,256	998,089
Personnel	332,320	300,328
Depreciation and amortization	51,939	51,870
General and administrative	337,233	386,781
Total Operating Expenses	1,431,748	1,737,068
Income (loss) from operations	(171,582)	(95,077)
Corporate Services [Member]
Schedule of segment information [Abstract]
Revenues
Operating Expenses
Cost of revenues
Personnel	(157,911)	(87,226)
Depreciation and amortization
General and administrative	281,102	213,374
Total Operating Expenses	123,191	126,148
Income (loss) from operations	$ (123,191)	$ (126,148)

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Property and Equipment [Abstract]
Depreciation expense	$ 208,917	$ 146,679

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Schedule of Property and Equipment [Abstract]
Equipment and machinery	$ 1,403,817	$ 1,403,817
Office furniture and equipment	156,960	156,960
Transportation equipment	883,077	883,077
Displays	595,841
Leasehold improvements	180,032	166,760
Total property and equipment	3,219,727	2,610,614
Less: Accumulated depreciation	(934,325)	(725,408)
Property and equipment, net	$ 2,285,402	$ 1,885,206

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Finite-Lived Intangible Assets, Net [Abstract]
Amortization expense	$ 364,692	$ 364,692

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of intangible assets - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Intangible Assets (Details) - Schedule of intangible assets [Line Items]
Intangible assets gross	$ 12,639,000	$ 12,331,000
Less: accumulated amortization	(2,710,563)	(2,345,871)
Intangible assets, net	9,928,437	9,985,129
Customer Relationships [Member]
Intangible Assets (Details) - Schedule of intangible assets [Line Items]
Intangible assets gross	9,024,000	9,024,000
Marketing-related [Member]
Intangible Assets (Details) - Schedule of intangible assets [Line Items]
Intangible assets gross	2,992,000	2,684,000
Technology Related [Member]
Intangible Assets (Details) - Schedule of intangible assets [Line Items]
Intangible assets gross	$ 623,000	$ 623,000

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of estimated annual amortization expense	Mar. 31, 2023 USD ($)
Schedule of Estimated Annual Amortization Expense [Abstract]
2023 - remaining	$ 1,094,076
2024	1,458,768
2025	1,325,778
2026	1,150,640
2027	909,142
Thereafter	3,990,032
Total	$ 9,928,437

Selected Account Information (D

Selected Account Information (Details) - Schedules of receivables - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Schedules of Receivables [Abstract]
Trade accounts receivable	$ 6,953,068	$ 4,867,749
Vendor rebates receivable	3,260	460
Credit card payments in process of settlement	160,353	102,917
Retainage	724,025	603,442
Total receivables	7,840,706	5,574,568
Allowance for doubtful accounts	(359,000)	(359,000)
Total receivables, net	$ 7,481,706	$ 5,215,568

Selected Account Information _2

Selected Account Information (Details) - Schedule of inventories - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Inventory [Line Items]
Total inventories	$ 14,489,785	$ 4,609,867
Less reserve for obsolescence	(425,848)	(425,848)
Total inventories, net	14,033,937	4,184,019
Appliances [Member]
Inventory [Line Items]
Total inventories	1,972,631	2,155,839
Eyewear [Member]
Inventory [Line Items]
Total inventories	9,768,324
Automotive [Member]
Inventory [Line Items]
Total inventories	1,042,267	934,683
Constructions [Member]
Inventory [Line Items]
Total inventories	$ 1,706,563	$ 1,519,345

Selected Account Information _3

Selected Account Information (Details) - Schedule of accounts payable and accrued expenses - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Schedule of Accounts Payable and Accrued Expenses [Abstract]
Trade accounts payable	$ 8,555,914	$ 4,129,393
Credit cards payable	57,090	357,964
Accrued payroll liabilities	898,781	824,369
Accrued interest	1,891,786	1,179,875
Accrued dividends	97,568	136,052
Other accrued liabilities	965,312	114,116
Total accounts payable and accrued expenses	$ 12,466,451	$ 6,741,769

Leases (Details)

Leases (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Lease [Abstract]
Rent expense	$ 340,592	$ 235,438

Leases (Details) - Schedule of

Leases (Details) - Schedule of condensed consolidated balance sheets - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Schedule of Condensed Consolidated Balance Sheets [Abstract]
Operating lease right-of-use assets	$ 2,668,680	$ 2,854,196
Lease liabilities, current portion	718,868	713,100
Lease liabilities, long-term	2,052,170	2,237,797
Total operating lease liabilities	$ 2,771,038	$ 2,950,897
Weighted-average remaining lease term (months)	44 months	47 months
Weighted average discount rate	4.35%	4.36%

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of operating lease liabilities	Mar. 31, 2023 USD ($)
Schedule of Operating Lease Liabilities [Abstract]
2023 - remaining	$ 617,178
2024	846,987
2025	802,413
2026	512,756
2027	228,889
Thereafter
Total	3,008,223
Less: imputed interest	(237,185)
Total operating lease liabilities	$ 2,771,038

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of financing lease liabilities	3 Months Ended
	Mar. 31, 2023 USD ($)
Schedule of Financing Lease Liabilities [Abstract]
2023 - remaining	$ 176,013
2024	218,099
2025	211,332
2026	211,332
2027	210,042
Thereafter	28,833
Total	1,055,651
Less: amount representing interest	(131,229)
Present value of minimum lease payments	$ 924,422

Business Combinations (Details)

Business Combinations (Details)	3 Months Ended
	Mar. 31, 2023 USD ($)
Business Combinations (Details) [Line Items]
Cash	$ 4,000,000
Aggregate principal amount	500,000
Fair value of the net assets	7,139,861
Purchase gain	2,639,861
Revenue	2,792,712
Net income	$ 2,581,437
ICU Eyewear [Member]
Business Combinations (Details) [Line Items]
Percentage of secured promissory note	6%

Business Combinations (Detail_2

Business Combinations (Details) - Schedule of preliminary purchase price allocation to the net assets acquired	3 Months Ended
	Mar. 31, 2023 USD ($)
Provisional purchase consideration at preliminary fair value:
Cash	$ 4,000,000
Notes payable	500,000
Amount of consideration	4,500,000
Assets acquired and liabilities assumed at preliminary fair value
Cash	329,113
Accounts receivable	1,922,052
Inventory	9,997,332
Prepaids and other current assets	79,777
Property and equipment	545,670
Other assets	74,800
Marketing related intangibles	308,000
Accounts payable and accrued expenses	(6,116,883)
Net tangible assets acquired	7,139,861
Consideration paid	4,500,000
Preliminary gain on bargain purchase	$ (2,639,861)

Business Combinations (Detail_3

Business Combinations (Details) - Schedule of effect to pro forma events - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of effect to pro forma events [Abstract]
Revenues	$ 17,479,875	$ 18,561,294
Net loss	1,027,971	(441,479)
Net loss attributable to common shareholders	$ (904,841)	$ (522,516)
Loss per share attributable to common shareholders:
Basic (in Dollars per share)	$ (0.2)	$ (0.11)
Diluted (in Dollars per share)	$ (0.2)	$ (0.11)

Notes Payable (Details)

Notes Payable (Details) - USD ($)					1 Months Ended	3 Months Ended
	Mar. 31, 2023	Feb. 09, 2023	Feb. 03, 2023	Sep. 30, 2020	Feb. 22, 2023	Mar. 31, 2023
Notes Payable (Details) [Line Items]
Aggregate principal amount		$ 2,557,575		$ 1,260,000	$ 878,000	$ 4,039,575
Interest rate	12%					12%
Increase interest rate						10%
Revolving loan		5,000,000
Principal amount		5,000,000
Advance received		2,063,182
Repay amount		1,963,182
Lender fees		$ 100,000
Description of revolving line of credit						(i) the sum of (a) the “Prime Rate” as reported in the “Money Rates” column of The Wall Street Journal, adjusted as and when such prime rate changes, plus (b) eight percent (8.00%), and (ii) fifteen percent (15.00%); provided that following and during the continuation of an event of default (as defined in the loan and security agreement), interest on the unpaid principal balance of the advances shall accrue at an annual rate equal to such rate plus three percent (3.00%).
Excess borrowers amount						$ 25,000
Excess amount						$ 10,000
Common shares (in Shares)		532,827			182,917
Price per share (in Dollars per share)		$ 4.2			$ 4.2
Purchase price		$ 2,271,818			$ 737,700
Aggregate of common shares (in Shares)	1,303,316	289,772				1,303,316
Purchase of common shares		$ 243,055			$ 198,343
Exercise price (in Dollars per share)		$ 0.01			$ 0.01
Common shares						$ 415,605
Net proceeds						$ 3,549,518
Interest percentage	16%					16%
Principal interest percentage						50%
Conversion price (in Dollars per share)						$ 4.2
Conversion price percentage						80%
Private Placement [Member]
Notes Payable (Details) [Line Items]
Aggregate principal amount			$ 604,000
Common shares (in Shares)			125,833
Price per share (in Dollars per share)			$ 4.2
Purchase price			$ 540,000
Aggregate of common shares (in Shares)			125,833
Purchase of common shares			$ 892
Exercise price (in Dollars per share)			$ 5.25
Minimum [Member]
Notes Payable (Details) [Line Items]
Conversion price (in Dollars per share)						$ 0.03
Cabinet [Member]
Notes Payable (Details) [Line Items]
Interest rate	72%					72%
Sale of future receivables	$ 1,965,000					$ 1,965,000
Net cash proceeds	1,410,000					1,410,000
Payments amount	$ 39,300
Debt discount amount						$ 555,000
Subordinated Promissory Notes [Member]
Notes Payable (Details) [Line Items]
Subordinated promissory notes						6%
Aggregate principal amount						$ 500,000
Interest rate	6%					6%
J.H. Darbie & Co [Member]
Notes Payable (Details) [Line Items]
Purchase of common shares		$ 11,923			$ 7,526
Exercise price (in Dollars per share)		$ 5.25			$ 5.25

Related Parties (Details)

Related Parties (Details) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Apr. 05, 2023

Feb. 09, 2023

Oct. 01, 2022

Jul. 26, 2022

Sep. 30, 2020

Sep. 01, 2020

Apr. 15, 2013

Feb. 22, 2023

Mar. 31, 2023

Mar. 31, 2022

Mar. 31, 2021

Dec. 31, 2021

Feb. 03, 2023

Dec. 31, 2022

Related Parties (Details) [Line Items]

Principal amount

$ 2,557,575

$ 1,260,000

$ 878,000

$ 4,039,575

Vested principal

$ 1,001,183

Accrued interest

$ 103,156

Vesting note amount

$ 797,221

Common shares (in Shares)

289,772

125,833

Conversion price per share (in Dollars per share)

$ 4.2

Extinguishment debt amount

$ 303,706

Agreed to pay

$ 558,734

Management fee

$ 0

$ 0

Total management fees

$ 275,000

275,000

Lease agreement, description

Kyle’s entered into an industrial lease agreement with Stephen Mallatt, Jr. and Rita Mallatt, the sellers of Kyle’s, who are officers of Kyle’s and principal shareholders of the Company. The lease is for a term of five years, with an option for a renewal term of five years and provides for a base rent of $7,000 per month for the first 12 months, which will increase to $7,210 for months 13-16 and to $7,426 for months 37-60. In addition, Kyle’s is responsible for all taxes, insurance and certain operating costs during the lease term.

Related party leases

21,777

$ 21,777

Common Stock [Member]

Related Parties (Details) [Line Items]

Common shares (in Shares)

189,815

Promissory Note [Member]

Related Parties (Details) [Line Items]

Repayment, description

Pursuant to the offsetting management services agreements, each of 1847 Asien, 1847 Wolo and 1847 ICU appointed the Manager to provide certain services to it for a quarterly management fee equal to the greater of $75,000 or 2% of adjusted net assets (as defined in the management services agreement) and 1847 Cabinet appointed the Manager to provide certain services to it for a quarterly management fee equal to the greater of $125,000 or 2% of adjusted net assets (as defined in the management services agreement); provided, however, in each case that if the aggregate amount of management fees paid or to be paid by such entities, together with all other management fees paid or to be paid to the Manager under other offsetting management services agreements, exceeds, or is expected to exceed, 9.5% of the Company’s gross income in any fiscal year or the Parent Management Fee in any fiscal quarter, then the management fee to be paid by such entities shall be reduced, on a pro rata basis determined by reference to the other management fees to be paid to the Manager under other offsetting management services agreements.

Manager [Member]

Related Parties (Details) [Line Items]

Related party advances

$ 74,928

$ 74,928

Subsequent Event [Member]

Related Parties (Details) [Line Items]

Agreed to pay

$ 642,544

Advances [Member]

Related Parties (Details) [Line Items]

Related party advances

$ 118,834

Cabinet [Member]

Related Parties (Details) [Line Items]

Expensed management fees

125,000

Management Services Agreement [Member]

Related Parties (Details) [Line Items]

Description of management fee

the Company and 1847 Partners LLC (the “Manager”) entered into a management services agreement, pursuant to which the Company is required to pay the Manager a quarterly management fee equal to 0.5% of its adjusted net assets for services performed (the “Parent Management Fee”).

Asiens [Member]

Related Parties (Details) [Line Items]

Expensed management fees

75,000

75,000

Cabinet [Member]

Related Parties (Details) [Line Items]

Expensed management fees

125,000

Wolo [Member]

Related Parties (Details) [Line Items]

Expensed management fees

75,000

75,000

ICU [Member]

Related Parties (Details) [Line Items]

Expensed management fees

0

$ 0

Advances [Member]

Related Parties (Details) [Line Items]

Related party advances

$ 118,834

Shareholders_ Equity (Deficit_2

Shareholders’ Equity (Deficit) (Details) - USD ($)						1 Months Ended	3 Months Ended
	Feb. 22, 2023	Feb. 09, 2023	Feb. 03, 2023	Jan. 30, 2023	Jan. 03, 2023	Feb. 22, 2023	Mar. 31, 2023	Feb. 13, 2023	Dec. 31, 2022
Shareholders’ Equity (Deficit) (Details) [Line Items]
Accrued dividends (in Dollars)				$ 152,668
Common shares authorized							500,000,000		500,000,000
Common shares issued							4,655,636		4,079,137
Common shares outstanding							4,655,636		4,079,137
Issued aggregate shares		415,605	415,605	99,505
Weighted average price common shares percentage							80%
Issued common shares								61,389
Issued warrants					407,872
Warrants price per share (in Dollars per share)							$ 4.2
Price per warrants (in Dollars per share)							$ 0.001
Dividend (in Dollars)							$ 600,000
Aggregate of common shares		289,772	125,833
Exercise price (in Dollars per share)		$ 0.01	$ 5.25
Dividend yield		0%	0%			0%
Expected volatility		162%	162.30%			161.60%
Weighted average risk-free interest rate		4.30%	4.10%			4.50%
Estimated fair value of common per share (in Dollars per share)	$ 1.51	$ 1.8	$ 1.93
Fair value of warrants (in Dollars)			$ 222,129			$ 556,485
Fair value of the commitment shares (in Dollars)		$ 521,590	242,858
Fair Value Hedges, Net (in Dollars)		$ 879,829	$ 218,172
Purchase of common shares		243,055
Exercise price (in Dollars per share)						$ 0.01
Purchase of common shares						198,343
Additional paid in capital (in Dollars)	$ 261,945					$ 261,945
Deemed dividend (in Dollars)				$ 1,200,000
Weighted average remaining contractual life							2 years 3 months 21 days
Intrinsic value (in Dollars)							$ 432,570
Promissory Note [Member]
Shareholders’ Equity (Deficit) (Details) [Line Items]
Aggregate principal amount (in Dollars)	$ 878,000					$ 878,000
Warrant for purchase shares						182,917
Exercise price (in Dollars per share)						$ 4.2
Total purchase price (in Dollars)						$ 737,700
Warrant [Member]
Shareholders’ Equity (Deficit) (Details) [Line Items]
Fair Value Adjustment of Warrants (in Dollars)		$ 1,323,774
Outstanding warrants				1.53
Minimum [Member]
Shareholders’ Equity (Deficit) (Details) [Line Items]
Exercise price (in Dollars per share)	$ 0.01	$ 0.01	$ 4.2
Maximum [Member]
Shareholders’ Equity (Deficit) (Details) [Line Items]
Exercise price (in Dollars per share)	$ 5.25	$ 5.25	$ 5.25
Series A Senior Convertible Preferred Shares [Member]
Shareholders’ Equity (Deficit) (Details) [Line Items]
Convertible preferred shares amount (in Dollars)							110,045
Accrued dividends (in Dollars)							$ 152,668
Preferred stock shares issued							1,593,940		1,593,940
Preferred stock shares outstanding							1,593,940		1,593,940
Series B Senior Convertible Preferred Shares [Member]
Shareholders’ Equity (Deficit) (Details) [Line Items]
Convertible preferred shares amount (in Dollars)							$ 52,820
Accrued dividends (in Dollars)							$ 48,681
Preferred stock shares issued							464,899		464,899
Preferred stock shares outstanding							464,899		464,899
Purchase Agreements [Member]
Shareholders’ Equity (Deficit) (Details) [Line Items]
Aggregate principal amount (in Dollars)		$ 2,557,575	$ 604,000
Warrants term		5 years	5 years
Aggregate of common shares		532,827	125,833
Exercise price (in Dollars per share)		$ 4.2	$ 4.2
Total purchase price (in Dollars)		$ 2,271,818	$ 540,000
J.H. Darbie & Co [Member]
Shareholders’ Equity (Deficit) (Details) [Line Items]
Exercise price (in Dollars per share)		$ 5.25
Purchase of common shares		11,923
Exercise price (in Dollars per share)						$ 5.25
Purchase of common shares						7,526

Shareholders_ Equity (Deficit_3

Shareholders’ Equity (Deficit) (Details) - Schedule of options	3 Months Ended
	Mar. 31, 2023 $ / shares shares
Warrants [Member]
Shareholders’ Equity (Deficit) (Details) - Schedule of options [Line Items]
Warrants, Outstanding Beginning | shares	3,068,919
Warrants, Granted | shares	1,711,188
Warrants, Exercised | shares	(62,500)
Warrants, Outstanding Ending | shares	4,717,607
Warrants, Exercisable | shares	4,309,735
Weighted- Average Exercise Price [Member]
Shareholders’ Equity (Deficit) (Details) - Schedule of options [Line Items]
Weighted Average Exercise Price, Outstanding Beginning | $ / shares	$ 4.14
Weighted Average Exercise Price, Granted | $ / shares	3.13
Weighted- Average Exercise Price, Exercised | $ / shares	(0.04)
Weighted- Average Exercise Price, Outstanding Ending | $ / shares	2.11
Warrants, Exercisable | $ / shares	$ 1.92

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Earnings Per Share [Abstract]
Potential common share equivalents	8,991,587	5,217,882

Earnings (Loss) Per Share (De_2

Earnings (Loss) Per Share (Details) - Schedule of weighted average shares outstanding and the basic and diluted loss per common share attributable to common shareholders - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of weighted average shares outstanding and the basic and diluted loss per common share attributable to common shareholders[Abstract]
Net loss attributable to common shareholders’	$ (885,331)	$ (1,008,245)
Loss per common share attributable to 1847 holdings common shareholders’
Basic	$ (0.2)	$ (0.21)
Weighted-average common shares outstanding
Basic	4,419,917	4,915,655

Earnings (Loss) Per Share (De_3

Earnings (Loss) Per Share (Details) - Schedule of weighted average shares outstanding and the basic and diluted loss per common share attributable to common shareholders (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of weighted average shares outstanding and the basic and diluted loss per common share attributable to common shareholders[Abstract]
Diluted	$ (0.2)	$ (0.21)
Diluted	4,419,917	4,915,655

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	May 15, 2023	May 10, 2023	Apr. 30, 2023	Apr. 06, 2023	Mar. 31, 2023
Subsequent Events (Details) [Line Items]
Amendment fee (in Dollars)					$ 84,362
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Subordinated promissory notes				6%
Payment of dividends (in Shares)			187,075
Common shares exercise of warrants (in Shares)		232,216
Warrants divided percentage	80%
Black Scholes [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Warrants divided percentage	80%