1847 (EFSH) 10-K 25 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Apr. 24, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Documents Incorporated by Reference [Text Block]	Portions of the registrant’s definitive proxy statement relating to its 2024 annual meeting of shareholders are incorporated by reference into Part III of this Annual Report on Form 10-K where indicated. The registrant’s definitive proxy statement will be filed with the U.S. Securities and Exchange Commission within 120 da
Entity Information [Line Items]
Entity Registrant Name	1847 HOLDINGS LLC
Entity Central Index Key	0001599407
Entity File Number	001-41368
Entity Tax Identification Number	38-3922937
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Public Float			$ 3.1
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	590 Madison Avenue
Entity Address, Address Line Two	21st Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10022
Entity Phone Fax Numbers [Line Items]
City Area Code	(212)
Local Phone Number	417-9800
Entity Listings [Line Items]
Title of 12(b) Security	Common Shares
Trading Symbol	EFSH
Security Exchange Name	NYSEAMER
Entity Common Stock, Shares Outstanding		5,292,851

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Auditor [Table]
Auditor Name	Sadler, Gibb & Associates, LLC
Auditor Firm ID	3627
Auditor Location	Draper, UT

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 766,414	$ 1,079,355
Investments	278,521	277,310
Receivables, net	7,551,969	5,215,568
Contract assets	80,398	89,574
Inventories, net	8,999,532	4,184,019
Prepaid expenses and other current assets	1,037,798	379,875
Total Current Assets	18,714,632	11,225,701
Property and equipment, net	1,898,649	1,885,206
Operating lease right-of-use assets	3,818,498	2,854,196
Long-term deposits	153,735	82,197
Intangible assets, net	4,974,348	9,985,129
Goodwill	9,808,335	19,452,270
TOTAL ASSETS	39,368,197	45,484,699
Current Liabilities
Accounts payable and accrued expenses	13,118,621	6,741,769
Contract liabilities	5,451,591	5,412,953
Current portion of operating lease liabilities	1,038,978	713,100
Current portion of finance lease liabilities	178,906	185,718
Current portion of notes payable, net	2,575,730	551,210
Current portion of convertible notes payable, net	3,614,142
Derivative liabilities	1,389,203
Total Current Liabilities	28,139,223	14,161,291
Operating lease liabilities, net of current portion	2,932,686	2,237,797
Finance lease liabilities, net of current portion	605,242	784,148
Notes payable, net of current portion	274,146	144,830
Convertible notes payable, net of current portion	23,052,078	24,667,799
Revolving line of credit, net	3,647,511
Deferred tax liability, net	758,000	599,000
TOTAL LIABILITIES	59,408,886	42,594,865
Shareholders’ Equity (Deficit)
Allocation shares, 1,000 shares authorized; 1,000 shares issued and outstanding as of December 31, 2023 and 2022	1,000	1,000
Common shares, $0.001 par value, 500,000,000 shares authorized; 915,581 and 56,789 shares issued and outstanding as of December 31, 2023 and 2022, respectively	916	57
Distribution receivable	(2,000,000)	(2,000,000)
Additional paid-in capital	57,676,191	43,966,628
Accumulated deficit	(74,835,392)	(41,919,277)
TOTAL 1847 HOLDINGS SHAREHOLDERS’ EQUITY (DEFICIT)	(18,726,409)	2,601,335
NON-CONTROLLING INTERESTS	(1,314,280)	288,499
TOTAL SHAREHOLDERS’ EQUITY (DEFICIT)	(20,040,689)	2,889,834
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIT)	39,368,197	45,484,699
Series A Senior Convertible Preferred Shares
Shareholders’ Equity (Deficit)
Senior convertible preferred shares, value	190,377	1,338,746
Series B Senior Convertible Preferred Shares
Shareholders’ Equity (Deficit)
Senior convertible preferred shares, value	240,499	1,214,181
Related Party
Current Liabilities
Due to related parties	193,762	193,762
Related party note payable	$ 578,290	$ 362,779

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Allocation shares, authorized	1,000	1,000
Allocation shares, issued	1,000	1,000
Allocation shares, outstanding	1,000	1,000
Common shares, par value (in Dollars per share)	$ 0.001	$ 0.001
Common shares, shares authorized	500,000,000	500,000,000
Common shares, shares issued	915,581	56,789
Common shares, shares outstanding	915,581	56,789
Series A Senior Convertible Preferred Shares
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	226,667	1,593,940
Senior convertible preferred shares, shares outstanding	226,667	1,593,940
Series B Senior Convertible Preferred Shares
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	91,567	464,899
Senior convertible preferred shares, shares outstanding	91,567	464,899

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues	$ 68,681,818	$ 48,929,124
Operating Expenses
Cost of revenues	45,139,169	33,227,730
Personnel	13,593,090	9,531,101
Depreciation and amortization	2,240,680	2,037,112
General and administrative	12,995,974	9,872,689
Impairment of goodwill and intangible assets	14,648,048
Total Operating Expenses	88,616,961	54,668,632
LOSS FROM OPERATIONS	(19,935,143)	(5,739,508)
Other Income (Expense)
Other expense	(213,391)	(11,450)
Interest expense	(11,442,802)	(4,594,740)
Gain on disposal of property and equipment	18,026	65,417
Loss on extinguishment of debt		(2,039,815)
Loss on change in fair value of warrant liability	(27,900)
Gain on change in fair value of derivative liabilities	385,138
Loss on write-down of related party note payable		(158,817)
Total Other Expense	(11,280,929)	(6,739,405)
NET LOSS BEFORE INCOME TAXES	(31,216,072)	(12,478,913)
INCOME TAX BENEFIT (EXPENSE)	(391,855)	1,677,000
NET LOSS	(31,607,927)	(10,801,913)
NET LOSS ATTRIBUTABLE TO NON-CONTROLLING INTERESTS	1,602,779	642,313
NET LOSS ATTRIBUTABLE TO 1847 HOLDINGS	(30,005,148)	(10,159,600)
PREFERRED SHARE DIVIDENDS	(512,967)	(899,199)
DEEMED DIVIDENDS	(2,398,000)	(9,012,730)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (32,916,115)	$ (20,071,529)
LOSS PER COMMON SHARE ATTRIBUTABLE TO COMMON SHAREHOLDERS - BASIC (in Dollars per share)	$ (90.1)	$ (836.28)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING - BASIC (in Shares)	365,330	24,001

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
LOSS PER COMMON SHARE ATTRIBUTABLE TO COMMON SHAREHOLDERS - DILUTED	$ (90.10)	$ (836.28)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING - DILUTED	365,330	24,001

Consolidated Statements of Shar

Consolidated Statements of Shareholders’ Equity (Deficit) - 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				$ 28	$ (2,000,000)	$ 21,724,225	$ (20,754,394)	$ 930,812	$ (98,329)
Balance (in Shares) at Dec. 31, 2021			1,000	28,105
Extinguishment of warrant liability upon exercise of pre-funded warrants
Issuance of common shares upon conversion of series A preferred shares						111,948			111,986
Issuance of common shares upon conversion of series A preferred shares (in Shares)				381
Issuance of series B preferred shares and warrants						172,050			172,050
Issuance of common shares upon cashless exercise of warrants				$ 1		(1)
Issuance of common shares upon cashless exercise of warrants (in Shares)				1,267
Issuance of common shares upon partial extinguishment of convertible notes payable				$ 8		4,639,992			4,640,000
Issuance of common shares upon partial extinguishment of convertible notes payable (in Shares)				8,000
Issuance of common shares upon partial extinguishment of related party note payable				$ 2		1,100,925			1,100,927
Issuance of common shares upon partial extinguishment of related party note payable (in Shares)				1,899
Issuance of common shares upon settlement of debt				$ 3		1,653,386			1,653,389
Issuance of common shares upon settlement of debt (in Shares)				2,851
Issuance of common shares and warrants in public offering				$ 15		5,148,685			5,148,700
Issuance of common shares and warrants in public offering (in Shares)				14,286
Issuance of warrants with notes payable						402,650			402,650
Reclassification of preferred shares from mezzanine equity to permanent equity	$ 1,415,100	$ 1,257,650							2,672,750
Reclassification of preferred shares from mezzanine equity to permanent equity (in Shares)	1,684,849	481,566
Redemption of series A preferred shares	$ (76,354)						(132,737)		(209,091)
Redemption of series A preferred shares (in Shares)	(90,909)
Redemption of series B preferred shares		$ (43,469)					(14,032)		(57,501)
Redemption of series B preferred shares (in Shares)		(16,667)
Dividends – common shares							(1,093,354)		(1,093,354)
Dividends – series A preferred shares							(590,162)		(590,162)
Dividends – series B preferred shares							(162,268)		(16,268)
Deemed dividend – down round provision in warrants						9,012,730	(9,012,730)
Net loss							(10,159,600)	(642,313)	(10,801,913)
Balance at Dec. 31, 2022	$ 1,338,746	$ 1,214,181		$ 57	(2,000,000)	43,966,628	(41,919,277)	288,499	2,889,834
Balance (in Shares) at Dec. 31, 2022	1,593,940	464,899	1,000	56,789
Issuance of common shares upon settlement of series A preferred shares dividends				$ 23		434,606			434,629
Issuance of common shares upon settlement of series A preferred shares dividends (in Shares)				23,423
Issuance of common shares upon settlement of series B preferred shares dividends				$ 11		75,711			75,722
Issuance of common shares upon settlement of series B preferred shares dividends (in Shares)				10,942
Issuance of warrants private debt offering						633,552			633,552
Issuance of common shares and warrants in private debt offering				$ 4		1,360,358			1,360,362
Issuance of common shares and warrants in private debt offering (in Shares)				4,157
Fair value of warrant liability recognized upon issuance of pre-funded warrants						(1,156,300)			(1,156,300)
Issuance of common shares upon exercise of prefunded warrants				$ 55		(55)
Issuance of common shares upon exercise of prefunded warrants (in Shares)				55,000
Extinguishment of warrant liability upon exercise of pre-funded warrants						1,184,200			1,184,200
Issuance of common shares upon exercise of warrants				$ 5		5,059			5,064
Issuance of common shares upon exercise of warrants (in Shares)				5,066
Issuance of common shares upon conversion of convertible notes payable				$ 410		4,300,052			4,300,462
Issuance of common shares upon conversion of convertible notes payable (in Shares)				409,756
Issuance of common shares upon conversion of series B preferred shares		$ (973,682)		$ 88		973,594
Issuance of common shares upon conversion of series B preferred shares (in Shares)		(373,332)		88,495
Deemed dividend – issuance of warrants to common shareholders						618,000	(618,000)
Issuance of common shares upon conversion of series A preferred shares	$ (1,148,369)			$ 161		1,148,208
Issuance of common shares upon conversion of series A preferred shares (in Shares)	(1,367,273)			160,752
Issuance of common shares upon cashless exercise of warrants				$ 23		(23)
Issuance of common shares upon cashless exercise of warrants (in Shares)				22,751
Issuance of common shares and warrants in public offering				$ 79		2,352,601			2,352,680
Issuance of common shares and warrants in public offering (in Shares)				78,450
Dividends – series A preferred shares							(347,157)		(347,157)
Dividends – series B preferred shares							(165,810)		(165,810)
Deemed dividend – down round provision in warrants						1,780,000	(1,780,000)
Net loss							(30,005,148)	(1,602,779)	(31,607,927)
Balance at Dec. 31, 2023	$ 190,377	$ 240,499		$ 916	$ (2,000,000)	$ 57,676,191	$ (74,835,392)	$ (1,314,280)	$ (20,040,689)
Balance (in Shares) at Dec. 31, 2023	226,667	91,567	1,000	915,581

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (31,607,927)	$ (10,801,913)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on disposal of property and equipment	(18,026)	(65,417)
Loss on extinguishment of debt		2,039,815
Loss on write-down of related party note payable		158,817
Loss on change in fair value of warrant liability	27,900
Gain on change in fair value of derivative liabilities	(385,138)
Deferred taxes	159,000	(1,471,000)
Bad debt expense	(14,835)
Inventory reserve	1,069,432	38,000
Impairment of goodwill and intangible assets	14,648,048
Depreciation and amortization	2,240,680	2,037,112
Amortization of debt discounts	4,387,571	1,900,194
Amortization of right-of-use assets	862,761	593,121
Changes in operating assets and liabilities:
Receivables	(475,439)	(1,836,572)
Contract assets	9,176	(1,108)
Inventories	755,373	1,205,283
Prepaid expenses and other current assets	(548,187)	202,173
Other assets	3,262	3,494
Accounts payable and accrued expenses	2,113,714	2,992,107
Contract liabilities	954,803	(194,608)
Customer deposits	(916,165)	(405,601)
Operating lease liabilities	(806,296)	(525,374)
Net cash used in operating activities	(7,540,293)	(4,131,477)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for ICU Eyewear, net of cash acquired	(3,651,862)
Purchases of property and equipment	(240,835)	(256,677)
Proceeds from disposal of property and equipment		97,140
Investments in certificates of deposit	(1,211)	(881)
Net cash used in investing activities	(3,893,908)	(160,418)
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from issuance of common shares and warrants in connection with private debt offerings	5,767,518
Net proceeds from issuance of common shares and warrants in public offerings	2,352,680	5,148,700
Net proceeds from issuance of series B senior convertible preferred shares		1,429,700
Net proceeds from notes payable	2,275,500	499,600
Net proceeds from revolving line of credit	3,358,384
Proceeds from exercise of warrants	5,064
Repayments of notes payable and finance lease liabilities	(1,816,270)	(977,907)
Repayments of convertible notes payable	(715,945)
Accrued common share dividends paid		(1,093,354)
Net cash provided by financing activities	11,121,260	3,987,717
NET CHANGE IN CASH AND CASH EQUIVALENTS	(312,941)	(304,178)
CASH AND CASH EQUIVALENTS
Beginning of the period	1,079,355	1,383,533
End of the period	766,414	1,079,355
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for interest	4,495,597	2,115,140
Cash paid for income taxes	144,953	188,224
NON-CASH INVESTING AND FINANCING ACTIVITIES
Net assets acquired in the acquisition of ICU Eyewear	757,283
Deemed dividend from issuance of warrants to common shareholders	618,000
Deemed dividend from down round provision in warrants	1,780,000	9,012,730
Issuance of common shares upon cashless exercise of warrants	23	1
Debt discounts on notes payable	5,215,971	503,050
Fair value of derivative liabilities recognized upon issuance of notes payable	2,613,177
Fair value of warrant liability recognized upon issuance of prefunded warrants	1,156,300
Issuance of common shares upon exercise of prefunded warrants	55
Extinguishment of warrant liability upon exercise of prefunded warrants	1,184,200
Reclassification of notes payable to convertible notes payable upon default	312,117
Issuance of common shares upon conversion of convertible notes payable and accrued interest	4,300,462
Settlement of revolving line of credit and accrued interest through the issuance of a new revolving line of credit	2,003,985
Financed purchases of property and equipment	256,843	568,764
Operating lease right-of-use asset and liability measurement	1,827,063	254,713
Series A Preferred Stock
CASH FLOWS FROM FINANCING ACTIVITIES
Redemption convertible preferred shares		(209,091)
Accrued preferred share dividends paid		(590,162)
NON-CASH INVESTING AND FINANCING ACTIVITIES
Accrued dividends on series preferred shares	347,157
Issuance of common shares upon settlement of accrued dividends	434,629
Issuance of common shares upon conversion of preferred shares	1,148,369	111,986
Series B Preferred Stock
CASH FLOWS FROM FINANCING ACTIVITIES
Redemption convertible preferred shares		(57,501)
Accrued preferred share dividends paid	(105,671)	(162,268)
NON-CASH INVESTING AND FINANCING ACTIVITIES
Accrued dividends on series preferred shares	165,810
Issuance of common shares upon settlement of accrued dividends	75,722
Issuance of common shares upon conversion of preferred shares	$ 973,682

Organization and Nature of Busi

Organization and Nature of Business	12 Months Ended
	Dec. 31, 2023
Organization and Nature of Business [Abstract]
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 —ORGANIZATION AND NATURE OF BUSINESS 1847 Holdings LLC (the “Company”) was formed under the laws of the State of Delaware on January 22, 2013. The Company is an acquisition holding company, focused on acquiring and managing a group of small and middle-market businesses in a variety of different industries headquartered in North America. As of December 31, 2023, the Company is a controlling owner of six business (“subsidiaries”), within four reportable operating that are strategic business units that offer different products and services. The subsidiaries’ business operations are managed by 1847 Partners LLC, a Delaware limited liability Company (the “Manager”), pursuant to a management services agreement between the Company and the Manager (see Note 15). On May 28, 2020, the Company’s subsidiary 1847 Asien Inc., a Delaware corporation (“1847 Asien”), acquired Asien’s Appliance, Inc., a California corporation (“Asien’s”). Asien’s has been in business since 1948 serving the North Bay area of Sonoma County, California. It provides a wide variety of appliance services, including sales, delivery/installation, in-home service and repair, extended warranties, and financing. The Company owns 95% of 1847 Asien, with the remaining 5% held by a third-party, and 1847 Asien owns 100% of Asien’s. On September 30, 2020, the Company’s subsidiary 1847 Cabinet Inc., a Delaware corporation (“1847 Cabinet”), acquired Kyle’s Custom Wood Shop, Inc., an Idaho corporation (“Kyle’s”). Kyle’s is a leading custom cabinetry maker since 1976 in Boise, Idaho and the surrounding area. The Company owns 92.5% of 1847 Cabinet, with the remaining 7.5% held by a third-party, and 1847 Cabinet owns 100% of Kyle’s. On March 30, 2021, the Company’s subsidiary 1847 Wolo Inc., a Delaware corporation (“1847 Wolo”), acquired Wolo Mfg. Corp., a New York corporation, and Wolo Industrial Horn & Signal, Inc., a New York corporation (collectively referred to as “Wolo”). Headquartered in Deer Park, New York and founded in 1965, Wolo designs and sells horn and safety products for cars, trucks, industrial equipment and emergency vehicles. The Company owns 92.5% of 1847 Wolo, with the remaining 7.5% held by a third-party, and 1847 Wolo owns 100% of Wolo Mfg and Wolo H&S. On October 8, 2021, the Company’s subsidiary 1847 Cabinet acquired High Mountain Door & Trim Inc., a Nevada corporation (“High Mountain”), and Sierra Homes, LLC d/b/a Innovative Cabinets & Design, a Nevada limited liability company (“Innovative Cabinets”). Headquartered in Reno, Nevada and founded in 2014, High Mountain specializes in all aspects of finished carpentry products and services. Headquartered in Reno, Nevada and founded in 2008, Innovative Cabinets specializes in custom cabinetry and countertops. On April 1, 2022, 1847 Cabinet transferred all of its shares of High Mountain to Innovative Cabinets, as a result of which Innovative Cabinets now owns 92.5% of High Mountain, with the remaining 7.5% held by a third-party. On February 9, 2023, the Company’s subsidiary, 1847 ICU Holdings Inc., a Delaware corporation (“1847 ICU”), acquired ICU Eyewear Holdings, Inc., a California corporation, and its subsidiary ICU Eyewear, Inc., a California corporation (collectively referred to as “ICU Eyewear”). Headquartered in Hollister, California and founded in 1956, ICU Eyewear specializes in the sale and distribution of reading eyewear and sunglasses, blue light blocking eyewear, sun readers, and other outdoor specialty sunglasses, as well as personal protective equipment, including face masks and other select health and personal care items. The Company owns 100% of 1847 ICU and 1847 ICU owns 100% of ICU Eyewear (see Note 3). Liquidity and Going Concern Assessment Management assesses liquidity and going concern uncertainty in the Company’s 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 financial statements are issued, which is referred to as the “look-forward period,” as defined in generally accepted accounting principles in the United States of America (“GAAP”). As part of this assessment, based on conditions that are known and reasonably knowable to management, management considered various scenarios, forecasts, projections, estimates and made 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, management made 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 December 31, 2023, the Company had cash and cash equivalents of $766,414 and total working capital deficit of $9,424,591. For the year ended December 31, 2023, the Company incurred an operating loss of $19,935,143 and used cash flows in operating activities of $7,540,293. 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 cashflows from operations. The Company expects that within the next twelve months, it will not have sufficient cash and other resources on hand to sustain its current operations or meet its obligations as they become due unless it obtain additional financing. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. An assessment was performed to determine whether there were conditions or events that, considered in the aggregate, raised substantial doubt about the Company’s ability to continue as a going concern within one year after the consolidated financial statements are issued. Initially, this assessment did not consider the potential mitigating effect of management’s plans that had not been fully implemented. Based on this assessment, substantial doubt exists regarding the Company’s ability to continue as a going concern. Management plans to address these concerns by securing additional financing through debt and equity offerings. Management assessed the mitigating effect of its plans to determine if it is probable that the plans would be effectively implemented within one year after the consolidated financial statements are issued and when implemented, would mitigate the relevant conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern. These plans are subject to market conditions and reliance on third parties, and there is no assurance that effective implementation of the Company’s plans will result in the necessary funding to continue current operations and satisfy current debt obligations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern beyond one year from the date the consolidated financial statements are issued. The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The accompanying consolidated financial statements do not include any adjustments relating to the recoverability and classification of assets and their carrying amounts, or the amounts and classification of liabilities that may result should the Company be unable to continue as a going concern. If the Company is unable to obtain adequate capital, it could be forced to cease operations.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with GAAP and are presented in US dollars. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its majority-owned or controlled subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. In the opinion of management, the consolidated financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. Reverse Share Splits On September 11, 2023, the Company effected a 1-for-25 reverse split of its outstanding common shares. On January 8, 2024, the Company effected a 1-for-4 reverse split of its outstanding common shares. All outstanding common shares and warrants were adjusted to reflect both the 1-for-25 and 1-for-4 reverse splits, with the respective exercise prices of the warrants proportionately increased. The outstanding convertible notes and series A and B senior convertible preferred shares conversion prices were adjusted to reflect a proportional decrease in the number of common shares to be issued upon conversion. All share and per share data throughout these consolidated financial statements have been retroactively adjusted to reflect the reverse share splits. The total number of authorized common shares did not change. As a result of the reverse common share splits, an amount equal to the decreased value of common shares was reclassified from “common shares” to “additional paid-in capital.” Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Segment Reporting The Company has four reportable segments: Retail and Appliances, Retail and Eyewear, Construction, and Automotive Supplies. The Company reports all other business activities that are not reportable in the Corporate Services Segment. The Company reports segment information in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 280, “ Segment Reporting Cash and Cash Equivalents, and Marketable Securities Cash and cash equivalents consist of cash on hand and highly liquid investments with original maturities of three months or less. The Company maintains deposits in several financial institutions, which may at times exceed amounts covered by insurance provided by the U.S. Federal Deposit Insurance Corporation (“FDIC”). The Company has not experienced any losses related to amounts in excess of FDIC limits. As of December 31, 2023 and 2022, the Company had $180,403 and $380,401 in excess of FDIC limits, respectively. The Company’s investments in marketable securities are classified based on the nature of the securities and their availability for use in current operations. The Company classifies its marketable debt securities as either short-term or long-term based on each instrument’s underlying contractual maturity date. Reclassifications Certain reclassifications within operating expenses have been made to the prior period’s financial statements to conform to the current period financial statement presentation. There is no impact in total to the results of operations and cash flows in all periods presented. Revenue Recognition and Cost of Revenue The Company records revenue in accordance with ASC 606, “ Revenue from Contracts with Customers Retail and Appliances Segment Revenue is derived in the Retail and Appliances Segment from the sale of appliance products and services to individual retail consumers (homeowners), builders and designers. The Company sells its appliance products and services at its retail store and showroom or through its website. Revenue from the sale of appliance products is recognized at a point in time when control of the promised goods or services is transferred to the customer, generally at the time of shipment or delivery, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The consideration promised includes fixed and variable amounts. The fixed amount of consideration is the standalone selling price of the goods sold. Variable considerations, including cash discounts, rebates, and estimated returns are deducted from gross sales in determining net sales at the time revenues are recorded. The Company includes in the transaction price an amount of variable consideration only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Historical return estimates have not materially differed from actual returns in any of the periods presented. Any sales tax collected from customers are remitted to governmental authorities and excluded from revenues. In the normal course of business, payment is collected from the customer when an order is placed and such cash receipts are included in customer deposits until either recognized as revenue when the order is shipped to the customer, or the customer is refunded by the Company in the event of an order cancellation. Cost of revenue includes the costs of products sold, shipping costs, inventory write-downs, and where applicable installation, net of volume rebates and other incentives received from vendors. Shipping charges billed to customers are included in net revenues and any related shipping costs are included in cost of sales. Retail and Eyewear Segment Revenue is derived in the Retail and Eyewear Segment from the sales of a wide variety of eyewear products and accessories as well as personal protective equipment as well as personal protective equipment (face masks and select health and personal care items) to big-box national retail chains, distributors, as well as online order retailers. Revenue from the sale of eyewear products, including those that are subject to inventory consignment agreements, is recognized at a point in time when control of the promised goods or services is transferred to the customer, generally at the time of shipment or delivery, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Under consignment arrangements, the customer takes possession of the product, but the Company retains control and title until a point in time when the Company’s product is sold from the customer to the end user. The consideration promised includes fixed and variable amounts. The fixed amount of consideration is the standalone selling price of the goods sold. Variable considerations, including discounts, promotions, allowances, and estimated returns are deducted from gross sales in determining net sales at the time revenues are recorded. The Company includes in the transaction price an amount of variable consideration only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Any sales tax collected from customers are remitted to governmental authorities and excluded from revenues. Cost of revenues include the costs of products sold, freight and import costs, supply chain management, inventory write-downs, and any other indirect costs related to contract performance. The Company had one major customer who represents a significant portion of revenue in the retail and eyewear segment. This customer represented 63% of total revenue in the Retail and Eyewear Segment for the year ended December 31, 2023. Shipping charges billed to customers are included in net revenues and any related shipping costs are included in cost of sales. Construction Segment Revenue is derived in the Construction Segment primarily through contracts with customers whereby the Company specializes in all aspects of products and services relating to finished carpentry, custom cabinetry, and countertops. The Company recognizes revenue when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company accounts for a contract when it has approval and commitment from both parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance, and collectability of consideration is probable. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. Since most contracts are bundled to include both material and installation services, the Company combines these items into one performance obligation as the overall promise to transfer the individual goods or services is not separately identifiable from other promises in the contract and, therefore, is not distinct. The Company does offer assurance-type warranties on certain of its installed products and services that do not represent a separate performance obligation and, as such, do not impact the timing or extent of revenue recognition. For any contracts that are not complete at the reporting date, the Company recognizes revenue over time, because of the continuous transfer of control to the customer as work is performed at the customer’s site and, therefore, the customer controls the asset as it is being installed. The Company utilizes the output method to measure progress toward completion for the value of the goods and services transferred to the customer as it believes this best depicts the transfer of control of assets to the customer. Additionally, external factors such as weather, and customer delays may affect the progress of a project’s completion, and thus the timing and amount of revenue recognition, cash flow, and profitability from a particular contract may be adversely affected. An insignificant portion of sales, primarily retail sales, is accounted for on a point-in-time basis when the sale occurs. Sales taxes, when incurred, are recorded as a liability and excluded from revenue on a net basis. Contracts can be subject to modification to account for changes in contract specifications and requirements. The Company considers contract modifications to exist when the modification either creates new, or changes the existing, enforceable rights and obligations. Most contract modifications are for goods or services that are not distinct from the existing contract due to the significant integration service provided in the context of the contract and are accounted for as if they were part of that existing contract. The effect of a contract modification on the transaction price and the Company’s measure of progress for the performance obligation to which it relates, is recognized as an adjustment to revenue on a cumulative catch-up basis. All contracts are billed either contractually or as work is performed. Billing on long-term contracts occurs primarily on a monthly basis throughout the contract period whereby the Company submits progress invoices for customer payment as work is performed. On some contracts, the customer may withhold payment on an invoice equal to a percentage of the invoice amount, which will be subsequently paid after satisfactory completion of each project. This amount is referred to as retainage and is common practice in the construction industry, as it allows customers to ensure the quality of the service performed prior to full payment. The retention provisions are not considered a significant financing component. Cost of revenues include all direct material and labor, inventory write-downs, equipment costs, and any other indirect costs related to contract performance. Costs to obtain contracts are expensed as incurred as the Company’s contracts are typically completed in one year or less, and where applicable, the Company generally would incur these costs whether or not it ultimately obtains the contract. The Company does not disclose the value of its remaining performance obligations on uncompleted contracts as its contracts generally have a duration of one year or less. The Company records a contract asset when it has satisfied its performance obligation prior to billing and a contract liability when a customer payment is received prior to the satisfaction of the Company’s performance obligation. The difference between the beginning and ending balances of contract assets and liabilities primarily results from the timing of the Company’s performance and the customer’s payment. At times, the Company has a right to payment from previous performance that is conditional on something other than passage of time, such as retainage, which is included in contract assets or contract liabilities, as determined on a contract-by-contract basis. Automotive Supplies Segment Revenue is derived in the Automotive and Supplies Segment from the sale of horn and safety warning lights for cars, trucks, industrial equipment and emergency vehicles. The Company sells its automotive and supplies products to big-box national retail chains, through specialty and industrial distributors, as well as online/mail order retailers and original equipment manufacturers. Revenue from the sale of automotive and supplies products is recognized at a point in time when control of the promised goods or services is transferred to the customer, generally at the time of shipment or delivery, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The consideration promised includes fixed and variable amounts. The fixed amount of consideration is the standalone selling price of the goods sold. Variable considerations, including cash discounts, rebates, warranties, and estimated returns are deducted from gross sales in determining net sales at the time revenues are recorded. The Company includes in the transaction price an amount of variable consideration only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Any sales tax collected from customers are remitted to governmental authorities and excluded from revenues. The Company collects payment for internet and phone orders, including tax, from the customer at the time the order is shipped. Customers placing orders with a purchase order through the EDI (Electronic Data Interface) are allowed to purchase on credit and make payment after receipt of product on the agreed upon terms. Cost of revenues include the costs of products sold, freight and import costs, inventory write-downs, and any other indirect costs related to contract performance. The Company had two major customers who represent a significant portion of revenue in the automotive segment. These two customers represented 47.6% and 39.4% of total revenue in the Automotive Segment for the years ended December 31, 2023 and 2022, respectively. Shipping charges billed to customers are included in net revenues and any related shipping costs are included in cost of sales. Receivables Receivables consist of trade receivables arising from credit sales to customers in the normal course of business, credit card transactions in the process of settlement, retainage, and vendor rebates receivable. Vendor rebates receivable represent amounts due from manufacturers from whom the Company purchases products and are stated at the amount that management expects to collect, net of amounts due to the vendor. Rebates are calculated on product and model sales programs from specific vendors. The rebates are paid at intermittent periods either in cash or through issuance of vendor credit memos, which can be applied against the vendors accounts payable. Historically, the Company has not had any significant rebates receivable. Retainage receivables represent the amount retained by customers to ensure the quality of the installation and is received after satisfactory completion of each installation project. These receivables are recorded at the time of sale, net of an allowance for current expected credit losses. In accordance with ASC 326, “ Financial Instruments – Credit Losses Inventories Inventories consist of finished goods, raw materials, and inventories in transit. Inventories are stated at the lower of cost or net realizable value. Cost is generally determined using the weighted-average cost method or first-in, first-out method, and includes all costs incurred to deliver inventories to the Company’s warehouses including freight, non-refundable taxes, duty, and other handling fees and costs directly related to bringing inventories to its present location and condition. Inventories held at consignment locations are included in the Company’s finished goods inventories. Work in process inventories are immaterial to the consolidated financial statements. The Company periodically reviews its inventories and records a provision for estimated losses related to excess, damaged, slow-moving, or obsolete inventories. The amount of the provision is equal to the difference between the cost of the inventories and its net realizable value based upon assumptions about product quality, damages, shrinkage, future demand, selling prices, and market conditions. As of December 31, 2023 and 2022, the estimated reserve for obsolescence amounted to $1,495,280 and $425,848, respectively. Property and Equipment Property and equipment is stated at historical cost less accumulated depreciation. Leasehold improvements are amortized over the lesser of the base term of the lease or estimated life of the leasehold improvements. Maintenance and repairs of property and equipment are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful lives as follows: Description Useful Life (Years) Machinery and equipment 3-7 Office furniture and equipment 3-5 Transportation equipment 3-5 Displays 1-3 Leasehold improvements 1-5 Leases The Company evaluates all contracts at inception or upon modification to determine whether such contract contains a lease in accordance with ASC 842, “ Leases At commencement of a lease, the Company recognizes ROU assets and related lease liabilities on the balance sheet for all leases greater than one year in duration. Lease liabilities and their corresponding ROU assets are initially measured at the present value of the unpaid lease payments as of the lease commencement date. If the lease contains a renewal and/or termination option, the exercise of the option is included in the term of the lease if the Company is reasonably certain that a renewal or termination option will be exercised. As the Company’s leases do not provide an implicit rate, the Company uses an estimated incremental borrowing rate (“IBR”) based on the information available at the commencement date of the respective lease to determine the present value of future payments. The IBR is determined by estimating what it would cost the Company to borrow a collateralized amount equal to the total lease payments over the lease term based on the contractual terms of the lease and the location of the leased asset. When calculating the present value of minimum lease payments, the Company accounts for leases as one single lease component if a lease has both lease and non-lease components. Variable lease and non-lease components are expensed as incurred. The Company does not recognize ROU assets and lease liabilities for short-term leases that have an initial lease term of 12 months or less. Business Combinations The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “ Business Combinations Fair Value Measurement Intangible Assets Acquired identifiable intangible assets are amortized over their estimated useful life on a straight-line basis. Estimated useful lives are determined considering the period the intangible assets are expected to contribute to future cash flows. The Company has no intangible assets with indefinite lives. Amortization is calculated using the straight-line method over the estimated useful lives as follows: Description Useful Customer-related 9-15 Marketing-related 4-5 Technology-related 7 Long-Lived Assets The Company reviews the carrying value of long-lived assets such as property and equipment, ROU assets, and definite-lived intangible assets for impairment in accordance with ASC 360, “ Property, Plant, and Equipment If such facts indicate a potential impairment, the Company assess the recoverability of an asset group by determining if the carrying value of the asset group exceeds the sum of the projected undiscounted cash flows expected to result from the use and eventual disposition of the assets over the remaining economic life of the primary asset in the asset group. If the recoverability test indicates that the carrying value of the asset group is not recoverable, the Company estimates the fair value of the asset group using appropriate valuation methodologies, which would typically include an estimate of discounted cash flows. Any impairment would be measured as the difference between the asset group’s carrying amount and its estimated fair value. During the year ended December 31, 2023, the Company recorded impairments of $4,246,830 related to its intangible assets. During the year ended December 31, 2022, there were no impairments of long-lived assets. Goodwill In accordance with ASC 350, “ Intangibles — Goodwill and Other The Company estimates the fair value of its reporting units based on the present value of estimated future cash flows. Considerable management judgment is necessary to evaluate the impact of operating and macroeconomic changes, and to estimate the future cash flows used to measure fair value. The Company’s estimates of future cash flows consider past performance, current and anticipated market conditions, and internal projections and operating plans, including forecasted growth rates and estimated discount rates. If the fair value of a reporting unit is less than its carrying amount, a reporting unit is considered impaired, and an impairment charge is recognized for the difference. During the year ended December 31, 2023, the Company recorded goodwill impairments of $10,401,218. During the year ended December 31, 2022, there were no impairments of goodwill. Warrant Liabilities The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the specific terms of the warrants in accordance with ASC 480, “ Distinguishing Liabilities from Equity Contracts in Entity’s Own Equity Embedded Derivative Liabilities The Company evaluates the embedded features of its financial instruments, including its preferred shares, convertible notes payable and warrants in accordance with ASC 480 and ASC 815 “ Derivatives and Hedging The Company has a sequencing policy, whereby in the event that reclassification of contracts from equity to assets or liabilities is necessary in accordance with ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares, shares will be allocated on the basis of the earliest maturity date of potentially dilutive instruments first, with the earliest maturity date of grants receiving the first allocation of shares. Pursuant to ASC 815, issuances of securities to the Company’s employees and directors, or to compensate grantees in a share-based payment arrangement, are not subject to the sequencing policy. Fair Value of Financial Instruments The fair value of a financial instrument is the amount the Company would receive to sell an asset, or pay to transfer a liability, in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. In the absence of such data, fair value is estimated using internal information consistent with what market participants would use in a hypothetical transaction. According to ASC 820, the fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value. The Company’s assessment of the significance of a particular input to the fair value measurements requires judgment and may affect the valuation of the assets and liabilities being measured and their placement within the fair value hierarchy. The Company uses appropriate valuation techniques based on available inputs to measure the fair value of its assets and liabilities. The fair value hierarchy is defined in the following three categories: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. The Company holds certain assets and liabilities that are required to be measured at fair value on a recurring and non-recurring basis (see Note 11). Stock-Based Compensation Stock-based awards granted to qualified employees, non-employee directors and consultants are measured at fair value and recognized as an expense in accordance with ASC 718, “ Compensation – Stock Compensation Income Taxes Income taxes are accounted for under the asset and liability method in accordance with ASC 740, “ Income Taxes The Company recognizes the tax benefit of an uncertain tax position only if it is more likely than not the position will be sustainable upon examination by the taxing authority, including resolution of any related appeals or litigation processes. This evaluation is based on all available evidence and assumes that the tax authorities have full knowledge of all relevant information concerning the tax position. The tax benefit recognized is measured as the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. The Company recognizes interest accrued and penalties related to unrecognized tax benefits in income tax expense. Loss Per Share Basic loss per share is calculated by dividing the net loss by the weighted average number of common shares outstanding during each period. Diluted loss per share is calculated by adjusting the weighted average number of common shares outstanding for the dilutive effect, if any, of common share equivalents. Common share equivalents whose effect would be antidilutive are not included in diluted loss per share. The Company uses the treasury stock method to determine the dilutive effect, which assumes that all common share equivalents have been exercised at the beginning of the period and that the funds obtained from those exercises were used to repurchase common shares at the average closing market price during the period. As of December 31, 2023 and 2022, there were 10,145,954 and 64,669, respectively, potential common share equivalents series A and B senior convertible preferred shares, convertible notes, and warrants excluded from the diluted loss per share calculations as their effect is anti-dilutive. Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, “ Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments Recently Issued Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, “ Income Taxes (Topic 740): Improvements to Income Tax Disclosures In November 2023, the FASB issued ASU 2023-07, “ Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures The Company currently believes there are no other issued and not yet effective accounting standards that are materially relevant to its consolidated financial statements.

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
BUSINESS COMBINATIONS	NOTE 3 —BUSINESS COMBINATIONS On December 21, 2022, 1847 ICU entered into a securities purchase agreement, which was amended on February 9, 2023, with the stockholders of ICU Eyewear, pursuant to which 1847 ICU agreed to acquire all of the issued and outstanding capital stock or other equity securities of ICU Eyewear. The acquisition of ICU Eyewear was completed on February 9, 2023. Headquartered in Hollister, California and founded in 1956, ICU Eyewear specializes in the sale and distribution of reading eyewear and sunglasses, blue light blocking eyewear, sun readers, and other outdoor specialty sunglasses, as well as personal protective equipment, including face masks and other select health and personal care items. The acquisition of ICU Eyewear aligned with the Company’s acquisition strategy of targeting small businesses in various industries that the Company expects will face minimal threats of technological or competitive obsolescence, produce positive and stable earnings and cash flow, as well as achieve attractive returns on the Company’s invested capital. The aggregate purchase price was $4,500,000 (subject to adjustment), consisting 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 805 and allocated the purchase price to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. The purchase price was allocated as follows: Initial Allocation (1) Adjustments Updated Allocation Purchase consideration at fair value: Cash $ 4,000,000 $ - $ 4,000,000 Notes payable, net of debt discount 500,000 - 500,000 Amount of consideration $ 4,500,000 $ - $ 4,500,000 Assets acquired and liabilities assumed at fair value Cash $ 329,113 $ 19,025 $ 348,138 Accounts receivable 1,922,052 (75,925 ) 1,846,127 Inventory 9,997,332 (3,357,014 ) 6,640,318 Prepaids and other current assets 79,777 29,959 109,736 Property and equipment 545,670 (146,202 ) 399,468 Other assets 74,800 - 74,800 Customer-related intangible - 336,000 336,000 Marketing-related intangible 308,000 (69,000 ) 239,000 Goodwill - 757,283 757,283 Accounts payable and accrued expenses (6,116,883 ) 133,987 (6,250,870 ) Net assets acquired $ 7,139,861 $ - $ 4,500,000 (1) As reported in the Company’s September 30, 2023 Form 10-Q, filed on November 14, 2023. The adjustments to the initial allocation are based on more detailed information obtained about the specific assets acquired and liabilities assumed. The estimated remaining useful life on the property and equipment acquired ranges from one to two years. The Company is amortizing the customer-related intangible asset over ten years and the marketing-related intangible asset over five years. Goodwill is not deductible for tax purposes. From the date of acquisition, ICU Eyewear contributed revenues of $15,454,097 and net loss from continuing operations of $2,468,448, which are included in the consolidated statement of operations for the year ended December 31, 2023. Pro Forma Information The following unaudited pro forma results presented below include the effects of the ICU Eyewear acquisition as it had been consummated as of January 1, 2022, with adjustments to give effect to pro forma events that are directly attributable to the acquisition. For the Years Ended 2023 2022 Revenues $ 70,711,483 $ 69,375,505 Net loss (32,595,728 ) (11,806,564 ) Net loss attributable to common shareholders (33,903,916 ) (21,076,180 ) Loss per share attributable to common shareholders: Basic and diluted $ (92.80 ) $ (878.14 ) 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.

Disaggregation of Revenues and

Disaggregation of Revenues and Segment Reporting	12 Months Ended
	Dec. 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). The Retail and Eyewear Segment provides a wide variety of eyewear products (non-prescription reading glasses, sunglasses, blue light blocking eyewear, sun readers, outdoor specialty sunglasses and other eyewear-related products) as well as personal protective equipment (face masks and select health and personal care items). 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 vehicle emergency and safety warning lights (cars, trucks, industrial equipment, and emergency vehicles). The Company reports all other business activities that are not reportable in the Corporate Services Segment. The Company provides general corporate services to its segments; however, these services are not considered when making operating decisions and assessing segment performance. The Corporate Services Segment includes costs associated with executive management, financing activities and other public company-related costs. The Company’s revenues for the years ended December 31, 2023 and 2022 are disaggregated as follows: For the Year Ended December 31, 2023 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Total Revenues Appliances $ 8,004,226 $ - $ - $ - $ 8,004,226 Appliance accessories, parts, and other 957,022 - - - 957,022 Eyewear-related - 13,896,847 - - 13,896,847 Personal protective equipment and other - 1,557,250 - - 1,557,250 Automotive horns - - - 3,150,530 3,150,530 Automotive lighting - - - 1,400,056 1,400,056 Custom cabinets and countertops - - 9,639,549 - 9,639,549 Finished carpentry - - 30,076,338 - 30,076,338 Total revenues $ 8,961,248 $ 15,454,097 $ 39,715,887 $ 4,550,586 $ 68,681,818 For the Year Ended December 31, 2022 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Total Revenues Appliances $ 9,197,811 $ - $ - $ - $ 9,197,811 Appliance accessories, parts and other 1,473,318 - - - 1,473,318 Eyewear - - - - - Eyewear accessories, parts and other - - - - - Automotive horns - - - 5,068,616 5,068,616 Automotive lighting - - - 1,420,472 1,420,472 Custom cabinets and countertops - - 10,644,283 - 10,644,283 Finished carpentry - - 21,124,624 - 21,124,624 Total revenues $ 10,671,129 $ - $ 31,768,907 $ 6,489,088 $ 48,929,124 Segment information for the years ended December 31, 2023 and 2022 are as follows: For the Year Ended December 31, 2023 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Corporate Services Total Revenues $ 8,961,248 $ 15,454,097 $ 39,715,887 $ 4,550,586 $ - $ 68,681,818 Operating expenses Cost of revenues 7,083,662 11,738,639 23,162,151 3,154,717 - 45,139,169 Personnel 1,052,118 2,793,210 8,428,963 1,226,788 92,011 13,593,090 Personnel – corporate allocation (309,400 ) - (928,200 ) (309,400 ) 1,547,000 - Depreciation and amortization 151,362 371,662 1,561,770 155,886 - 2,240,680 General and administrative 1,424,889 1,475,777 5,526,842 1,004,716 2,238,750 11,670,974 General and administrative – management fees 300,000 225,000 500,000 300,000 - 1,325,000 General and administrative – corporate allocation (174,457 ) (51,537 ) (881,497 ) (160,152 ) 1,267,643 - Impairment of goodwill and intangible assets 1,484,229 - 10,097,146 3,066,673 - 14,648,048 Total operating expenses 11,012,403 16,552,751 47,467,175 8,439,228 5,145,404 88,616,961 Loss from operations $ (2,051,155 ) $ (1,098,654 ) $ (7,751,288 ) $ (3,888,642 ) $ (5,145,404 ) $ (19,935,143 ) For the Year Ended December 31, 2022 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Corporate Services Total Revenues $ 10,671,129 $ - $ 31,768,907 $ 6,489,088 $ - $ 48,929,124 Operating expenses Cost of revenues 8,203,401 - 20,980,103 4,044,226 - 33,227,730 Personnel 1,122,239 - 6,999,474 1,394,061 15,327 9,531,101 Personnel – corporate allocation (299,700 ) - (899,100 ) (299,700 ) 1,498,500 - Depreciation and amortization 222,438 - 1,607,148 207,526 - 2,037,112 General and administrative 1,426,936 - 5,653,626 1,319,851 372,276 8,772,689 General and administrative – management fees 300,000 - 500,000 300,000 - 1,100,000 General and administrative – corporate allocation (77,234 ) - (1,092,421 ) (344,482 ) 1,514,137 - Total operating expenses 10,898,080 - 33,748,830 6,621,482 3,400,240 54,668,632 Loss from operations $ (226,951 ) $ - $ (1,979,923 ) $ (132,394 ) $ (3,400,240 ) $ (5,739,508 ) Total assets by operating segment at December 31, 2023 and 2022 are as follows: At December 31, 2023 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Corporate Services Total Assets Current assets $ 1,939,951 $ 6,734,826 $ 7,580,585 $ 1,944,601 $ 514,669 $ 18,714,632 Long-lived assets 88,505 2,580,035 8,020,469 156,221 - 10,845,230 Goodwill - 757,283 9,051,052 - - 9,808,335 Total assets $ 2,028,456 $ 10,072,144 $ 24,652,106 $ 2,100,822 $ 514,669 $ 39,368,197 At December 31, 2022 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Corporate Services Total Assets Current assets $ 2,857,505 $ - $ 5,355,827 $ 2,295,424 $ 716,945 $ 11,225,701 Long-lived assets 781,521 - 12,302,214 1,722,993 - 14,806,728 Goodwill 942,575 - 16,772,042 1,737,653 - 19,452,270 Total assets $ 4,581,601 $ - $ 34,430,083 $ 5,756,070 $ 716,945 $ 45,484,699

Receivables

Receivables	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
RECEIVABLES	NOTE 5—RECEIVABLES Receivables as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Trade accounts receivable $ 6,766,088 $ 4,867,749 Vendor rebates receivable - 460 Credit card payments in process of settlement 54,285 102,917 Retainage 1,075,761 603,442 Total receivables 7,896,134 5,574,568 Allowance for expected credit losses (344,165 ) (359,000 ) Total receivables, net $ 7,551,969 $ 5,215,568

Inventories

Inventories	12 Months Ended
	Dec. 31, 2023
Inventories [Abstract]
INVENTORIES	NOTE 6 —INVENTORIES Inventories as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Appliances $ 1,447,368 $ 2,155,839 Eyewear 5,880,478 - Automotive 1,190,899 934,683 Construction 1,976,067 1,519,345 Total inventories 10,494,812 4,609,867 Less reserve for obsolescence (1,495,280 ) (425,848 ) Total inventories, net $ 8,999,532 $ 4,184,019

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2023
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 7 —PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Machinery and equipment $ 1,406,531 $ 1,403,817 Office furniture and equipment 156,960 156,960 Transportation equipment 1,158,102 883,077 Displays 610,960 - Leasehold improvements 191,889 166,760 Total property and equipment 3,524,442 2,610,614 Less: accumulated depreciation (1,625,793 ) (725,408 ) Total property and equipment, net $ 1,898,649 $ 1,885,206 Depreciation expense for the years ended December 31, 2023 and 2022 was $901,729 and $578,344, respectively.

Intangible Assets and Goodwill

Intangible Assets and Goodwill	12 Months Ended
	Dec. 31, 2023
Intangible Assets and Goodwill [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 8 —INTANGIBLE ASSETS AND GOODWILL Intangible assets as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Customer-related $ 5,484,500 $ 9,024,000 Marketing-related 1,338,000 2,684,000 Technology-related - 623,000 Total intangible assets 6,822,500 12,331,000 Less: accumulated amortization (1,848,152 ) (2,345,871 ) Total intangible assets, net $ 4,974,348 $ 9,985,129 Amortization expense for the years ended December 31, 2023 and 2022 was $1,338,951 and $1,458,768, respectively. During the year ended December 31, 2023, the Company recorded impairments of $4,246,830 related to its customer and marketing-related intangible assets. Estimated amortization expense for intangible assets for the next five years consists of the following as of December 31, 2023: Year Ending December 31, Amount 2024 $ 762,433 2025 693,256 2026 653,006 2027 532,256 2028 488,439 Thereafter 1,844,958 Total estimated amortization expense $ 4,974,348 Below is a table summarizing the changes in the carrying amount of goodwill for the years ended December 31, 2023 and 2022: Amount Balance as of December 31, 2021 $ 19,452,270 Impairments - Balance as of December 31, 2022 $ 19,452,270 Goodwill from the acquisition of ICU Eyewear 757,283 Impairments (10,401,218 ) Balance as of December 31, 2023 $ 9,808,335 During the year ended December 31, 2023, the Company recorded goodwill impairments of $10,401,218.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2023
Accounts Payable and Accrued Expenses [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 9 —ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Trade accounts payable $ 7,540,554 $ 4,129,393 Credit cards payable 401,665 357,964 Accrued payroll liabilities 1,334,456 824,369 Accrued interest 1,712,991 1,179,875 Accrued dividends 32,997 136,052 Other accrued liabilities 2,095,958 114,116 Total accounts payable and accrued expenses $ 13,118,621 $ 6,741,769

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
LEASES	NOTE 10 —LEASES The Company leases office and warehouse space, machinery and other equipment. The majority of the Company’s leases are classified as ROU operating leases, which are included in operating ROU assets and operating lease liabilities in the Company’s consolidated balance sheets. Finance leases are included in property and equipment and finance lease liabilities in the Company’s consolidated balance sheets. Operating Leases In April 2022, Wolo entered into a lease amendment to renew its office and warehouse space in the automotive supplies segment, located in Deer Park, New York. The lease renewal commenced on August 1, 2022 and shall expire on July 31, 2025. Under the terms of the lease renewal, Wolo will lease the premises at the monthly rate of $7,518 for the first year, with scheduled annual increases. The lease agreement contains customary events of default, representations, warranties, and covenants. The remeasurement of the ROU asset and liability associated with this operating lease was $254,713. In July 2023, ICU Eyewear entered into a lease amendment to renew its office and warehouse space in the retail and eyewear segment, located in Hollister, California. The lease renewal commenced on July 1, 2023 and shall expire on June 30, 2028. Under the terms of the lease renewal, ICU Eyewear will lease the premises at the monthly rate of $35,000 for the first year, with scheduled annual increases. The lease agreement contains customary events of default, representations, warranties, and covenants. The initial measurement of the right-of-use asset and liability associated with this operating lease was $1,827,063. Operating leases as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Operating lease right-of-use assets $ 3,818,498 $ 2,854,196 Operating lease liabilities, current portion 1,038,978 713,100 Operating lease liabilities, long-term 2,932,686 2,237,797 Total operating lease liabilities $ 3,971,664 $ 2,950,897 Weighted-average remaining lease term (months) 43 47 Weighted average discount rate 9.04 % 4.36 % The components of operating lease expense consisted of the following for the years ended December 31, 2023 and 2022: December 31, December 31, Fixed operating lease expense $ 1,095,515 $ 700,091 Variable operating lease expense 485,048 354,845 Total operating lease expense $ 1,580,563 $ 1,054,936 Estimated future minimum payments of operating leases for the next five years consists of the following as of December 31, 2023: Year Ending December 31, Amount 2024 $ 1,332,327 2025 1,304,733 2026 1,032,656 2027 766,969 2028 273,660 Total 4,710,345 Less: imputed interest (738,681 ) Total operating lease liabilities $ 3,971,664 Financing Leases On March 28, 2022, Kyle’s entered into an equipment financing lease to purchase machinery and equipment for $316,798, which matures in January 2028. On April 11, 2022, Kyle’s entered into an equipment financing lease to purchase machinery and equipment for $11,706, which matures in June 2027. On July 13, 2022, Kyle’s entered into an equipment financing lease to purchase machinery and equipment for $240,260, which matures in June 2028. Finance leases as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Machinery and equipment $ 1,126,004 $ 1,126,004 Office furniture and equipment 18,482 18,482 Total leased equipment (property and equipment) 1,144,486 1,144,486 Less: accumulated depreciation (435,834 ) (200,010 ) Total leased equipment, net $ 708,652 $ 944,476 Finance lease liabilities, current portion 178,906 185,718 Finance lease liabilities, long-term 605,242 784,148 Total finance lease liabilities $ 784,148 $ 969,866 Weighted-average remaining lease term (months) 49 60 Weighted average discount rate 5.15 % 5.15 % The components of finance lease expense consisted of the following for the years ended December 31, 2023 and 2022: December 31, December 31, Depreciation expense $ 235,824 $ 195,561 Interest expense 49,754 49,784 Total finance lease expense $ 285,578 $ 245,345 Estimated future minimum payments of finance leases for the next five years consists of the following as of December 31, 2023: Year Ending December 31, Amount 2024 $ 218,099 2025 211,332 2026 211,332 2027 210,042 2028 28,833 Total 879,638 Less: amount representing interest (95,490 ) Total finance lease liabilities $ 784,148

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Fair Value Measurements [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 11 —FAIR VALUE MEASUREMENTS The carrying amounts of financial assets and liabilities, such as and cash equivalents, receivables, inventories, prepaid expenses, accounts payable and accrued expenses, customer deposits, contract assets and liabilities approximate fair value given the short-term nature of these instruments. The carrying amounts of lease obligations, notes payable, and convertible notes payable approximates fair value given these instruments bear prevailing market interest rates. Recurring Fair Value Measurements The fair value of financial instruments measured on a recurring basis as of December 31, 2023 consisted of the following: Fair Value Measurements as of December 31, 2023 Description Level 1 Level 2 Level 3 Total Derivative liabilities $ - $ - $ 1,389,203 $ 1,389,203 The Company had no financial instruments measured on a recurring basis as of December 31, 2022. The following table provides a roll-forward of changes for financial instruments measured at fair value on a recurring basis for the years ended December 31, 2023: Derivative liabilities Amount Balance as of December 31, 2022 $ - Initial fair value of derivative liabilities upon issuance 2,613,177 Gain on change in fair value of derivative liabilities (385,138 ) Extinguishment of derivative liabilities upon conversion of convertible notes (838,836 ) Balance as of December 31, 2023 $ 1,389,203 Warrant liability Amount Balance as of December 31, 2022 $ - Fair value of warrant liability upon issuance 1,156,300 Loss on change in fair value of warrant liability 27,900 Extinguishment of warrant liability upon exercise of prefunded warrants (1,184,200 ) Balance as of December 31, 2023 $ - Non-recurring Fair Value Measurements Certain assets, including long-lived assets and goodwill, are measured at fair value on a non-recurring basis if it is determined that impairment indicators are present using Level 3 inputs. During the year ended December 31, 2023, the Company recognized an $11.8 million impairment of goodwill and intangibles assets.

Revolving Line of Credit

Revolving Line of Credit	12 Months Ended
	Dec. 31, 2023
Revolving Line of Credit [Abstract]
REVOLVING LINE OF CREDIT	NOTE 12 —REVOLVING LINE OF CREDIT Revolving line of credit as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Revolving loan $ 4,330,540 $ - Less: debt discounts (683,029 ) - Total revolving line of credit, net 3,647,511 - Current portion of revolving line of credit $ - $ - Revolving line of credit, net of current portion $ 3,647,511 $ - 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 was 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 was to mature 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 was payable monthly commencing on March 7, 2023. The note was secured by all of the assets of 1847 ICU and ICU Eyewear. On September 11, 2023, GemCap Solutions, LLC sold and assigned the loan to AB Lending SPV I LLC d/b/a Mountain Ridge Capital. On the same date, 1847 ICU and ICU Eyewear entered into an amended and restated credit and security agreement with the AB Lending SPV I LLC d/b/a Mountain Ridge Capital for a revolving loan of up to $15,000,000, which loan may be drawn in advances. On the same date, the Company received an advance of $4,218,985, which was used to pay the amounts outstanding under the loan from GemCap Solutions, LLC, to pay certain closing fees and expenses in connection with the closing and for general working capital purposes. The revolving loan matures on September 11, 2026 and bears interest at an annual rate equal to Term SOFR plus eight percent (8.00%) per annum or, if at any time the Term SOFR cannot be determined, then at the Base Rate plus seven percent (7.00%), but in any event at a rate no higher than that permitted under applicable law. “Term SOFR” means the secured overnight financing rate published by the Federal Reserve Bank of New York for a one-month period on the date that is two (2) business days prior to the first day of such one-month period and “Base Rate” means a rate per annum equal to the greatest of (i) the Federal Funds Rate in effect on such day plus 1.00%, (ii) the Prime Rate in effect on such day, and (iii) Term SOFR for a one-month tenor plus 1.00%. However, following and during the continuation of an event of default (as defined in the amended and restated credit and security agreement), interest shall accrue at a default rate equal to such above rate plus two percent (2.00%) per annum. Interest accrued on the advances shall be payable monthly on the first day of each month commencing on October 1, 2023. The Company may voluntarily prepay the entire unpaid principal amount of the advances prior to the maturity date, but must pay a prepayment fee determined as follows: (i) a fee of three percent (3.00%) if the prepayment is made on or before September 11, 2024, (ii) a fee of two percent (2.00%) if the prepayment is made between September 12, 2024 and September 11, 2025, or (iii) a fee of one percent (1.00%) if the prepayment is made between September 12, 2025 and September 11, 2026. The amended and restated credit and security agreement contains customary affirmative and negative financial and other covenants and events of default for a loan of this type. The loan is secured by a first priority security interest in all of the assets of 1847 ICU and ICU Eyewear and is guaranteed by the Company pursuant to a limited guaranty. The Company may satisfy its obligations under the limited guaranty by paying such amounts in cash, or by issuing to the lender a number of common shares equal to the sum needed to satisfy the obligations under the limited guaranty in full divided by a price equal to the lesser of $4.575 or the closing price of the common shares on the day prior to such issuance; provided that if such issuance would violate Section 7.13 of the NYSE American Company Guide, which restricts the issuance of shares equal to 20% or more of the outstanding common shares for less than the greater of book or market value, then the Company must obtain shareholder approval of such issuance. As of December 31, 2023, the outstanding principal balance is $3,647,511, net of debt discounts of $683,029, with an accrued interest balance of $59,080.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2023
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 13 —NOTES PAYABLE Notes payable as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Vehicle loans $ 389,226 $ 230,235 6% Amortizing promissory note 562,411 465,805 6% Subordinated promissory notes 500,000 - Purchase and sale of future revenues loan 1,807,800 - 20% OID subordinated promissory notes 3,125,000 - Total notes payable 6,384,437 - Less: debt discounts (3,534,561 ) - Total notes payable, net $ 2,849,876 $ 696,040 Current portion of notes payable, net $ 2,575,730 $ 551,210 Notes payable, net of current portion $ 274,146 $ 144,830 6% Amortizing Promissory Note On July 29, 2020, 1847 Asien entered into a securities purchase agreement with Joerg Christian Wilhelmsen and Susan Kay Wilhelmsen, as trustees of the Wilhelmsen Family Trust, U/D/T Dated May 1, 1992, pursuant to which 1847 Asien issued a two-year 6% amortizing promissory note in the aggregate principal amount of $1,037,500. This note is unsecured and contains customary events of default. This note was subsequently amended on multiple occasions, and pursuant to the latest amendment, the parties agreed to extend the maturity date of the note to July 30, 2023. As additional consideration for entering into the amendment, 1847 Asien agreed to pay an amendment fee of $84,362 on the maturity date. This note is currently in default. As of December 31, 2023, the outstanding principal balance is $562,411, with an accrued interest balance of $142,883. 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. As of December 31, 2023, the total outstanding principal balance is $500,000, with an accrued interest balance of $27,083. Purchase and Sale of Future Revenues Agreement On March 31, 2023, the Company and its subsidiary 1847 Cabinet entered into a non-recourse funding agreement with a third-party for the sale of future revenues 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. The effective interest rate was 72.4%. On November 30, 2023, this agreement was amended to increase the sale of future revenues outstanding balance by $1,375,500 to $1,965,000 for net cash proceeds of $865,500. All other terms remained the same. As a result of the amendment, the Company recorded a debt discount of $510,000, 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. The effective interest rate is 65.1%. As of December 31, 2023, the outstanding principal balance is $1,807,800, net of debt discounts of $438,916. Private Placement of 20% OID Promissory Notes and Warrants On August 11, 2023, the Company entered into a securities purchase agreement in a private placement transaction with certain accredited investors, pursuant to which the Company issued and sold to the investors 20% OID subordinated promissory notes in the aggregate principal amount of $3,125,000 and warrants for the purchase of an aggregate of 40,989 common shares for total cash proceeds of $2,218,000. The notes are due and payable on February 11, 2024. The Company may voluntarily prepay the notes in full at any time. In addition, if the Company consummates any equity or equity-linked or debt securities issuance, or enters into a loan agreement or other financing, other than certain excluded debt (as defined in the note agreement), then the Company must prepay the notes in full. The notes are unsecured and have priority over all other unsecured indebtedness of the Company, except for certain senior indebtedness (as defined in the note agreement). The notes contain customary affirmative and negative covenants and events of default for a loan of this type. The warrants are exercisable for a period five (5) years at an exercise price of $18.30 per share (subject to adjustments as defined in the warrant agreement) and may be exercised on a cashless basis if at the time of exercise there is no effective registration statement registering, or the prospectus contained therein is not available for, the issuance of common shares upon exercise thereof. Pursuant to the securities purchase agreement, the Company is required to hold a special meeting of its shareholders on or before the date that is sixty (60) calendar days after the date of the securities purchase agreement for the purpose of obtaining shareholder approval of the issuance of all common shares that may be issued upon conversion of the notes and exercise of the warrants in accordance with NYSE American rules (the “Shareholder Approval”). In connection with the securities purchase agreement, the Company also entered into a registration rights agreement with the investors, pursuant to which the Company agreed to file a registration statement to register all common shares underlying the notes and the warrants under the Securities Act of 1933, as amended, within fifteen (15) days following an event of default and use its best efforts to cause such registration statement to be declared effective within ninety (90) days after the filing thereof. If the Company fails to meet these deadlines or comply with certain other requirements in the registration rights agreement, then on each date that the Company fails to comply, and on each monthly anniversary thereof, the Company shall pay to each investor an amount in cash, as partial liquidated damages and not as a penalty, equal to 1.0% of the aggregate subscription amount paid by such investor pursuant to the securities purchase agreement, subject to an aggregate cap of 10%. If the Company fails to pay any of these amounts in full within seven (7) days after the date payable, the Company must pay interest thereon at a rate of 18% per annum (or such lesser maximum amount that is permitted to be paid by applicable law). Spartan Capital Securities, LLC (“Spartan”) acted as placement agent in connection with the securities purchase agreement and received (i) a cash transaction fee equal to 6% of the aggregate gross proceeds, (ii) a non-accountable and non-reimbursable due diligence and expense fee equal to 1% of the aggregate gross proceeds and (iii) a warrant for the purchase of a number of common shares equal to eight percent (8%) of the number common shares issuable upon conversion of the notes and exercise of the warrants at an exercise price of $20.13 per share (subject to adjustments as defined in the warrant agreement), resulting in the issuance of a warrant for 86,613 common shares. The warrant is exercisable at any time six months after the date of issuance and until the fifth anniversary thereof. Subject to Shareholder Approval, the notes are 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 note agreement) occurs at a conversion price equal to 90% of the lowest volume weighted average price of the Company’s 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 $3.00 per share. The conversion price of the notes is subject to standard adjustments, including a price-based adjustment in the event that the Company issues any common shares or other securities convertible into or exercisable for common shares at an effective price per share that is lower than the conversion price, subject to certain exceptions. The Company evaluated the embedded features within these promissory notes in accordance with ASC 480 and ASC 815. The Company determined that the embedded features, specifically (i) the default penalty of 40% on outstanding principal, and (ii) the conversion option into common shares at 90% of the lowest volume weighted average price for the common shares on the Company’s principal trading market (the “VWAP”) in the five days preceding conversion, subject to a $3.00 floor price, constitute derivative liabilities. These features, arising from default provisions not within the Company’s control, including the contingent interest feature and the contingent conversion (deemed redemption) feature, meet the definition of a derivative and do not qualify for derivative accounting exemptions. Consequently, these embedded features are bifurcated from the debt host and recognized as a single derivative liability. The initial fair value of the derivative liabilities was determined using a Monte Carlo Simulation valuation model, considering various potential outcomes and scenarios. The model used the following assumptions: (i) dividend yield of 0%; (ii) expected volatility of 145.37%; (iii) risk-free interest rate of 5.37%; (iv) maximum term of one year; (v) estimated fair value of the common shares of $18.52 per share; and (vi) various probability assumptions. Subsequent changes in fair value are recognized in the statement of operations each reporting period. The issuance costs for the promissory notes, along with the allocated fair values of both the warrants and the bifurcated embedded derivative liability, have been collectively treated as a debt discount. This discount is being amortized to interest expense over the term of the promissory notes using the effective interest method. As of December 31, 2023, the total outstanding principal balance is $29,355, net of debt discounts of $3,095,645. Vehicle Loans The Company has financed purchases of vehicles with notes payable, which are secured by the vehicles purchased. These notes have five to six-year terms and interest rates ranging from 3.74% to 9.94%. As of December 31, 2023, the total outstanding balance is $389,226. Estimated future minimum principal payments of notes payable for the next five years consists of the following as of December 31, 2023: Year Ending December 31, Amount 2024 $ 6,110,291 2025 105,068 2026 75,485 2027 62,699 2028 30,894 Total payments $ 6,384,437

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2023
Convertible Notes Payable [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 14 —CONVERTIBLE NOTES PAYABLE Convertible notes payable as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Secured convertible promissory notes $ 24,860,000 $ 24,860,000 6% subordinated convertible promissory notes 2,520,346 2,520,346 Private placements of convertible promissory notes 1,222,408 - Total convertible notes payable 28,602,754 27,380,346 Less: debt discounts (1,936,534 ) (2,712,547 ) Total convertible notes payable, net $ 26,666,220 $ 24,667,799 Current portion of convertible notes payable, net $ 3,614,142 $ - Convertible notes payable, net of current portion $ 23,052,078 $ 24,667,799 Secured Convertible Promissory Notes On October 8, 2021, the Company and each of its subsidiaries 1847 Asien, 1847 Wolo, and 1847 Cabinet (collectively, the “Guarantors”) entered into a note purchase agreement with two institutional investors, pursuant to which the Company issued to these purchasers secured convertible promissory notes in the aggregate principal amount of $24,860,000. The notes contain an aggregate original issue discount of $497,200. As a result, the total purchase price was $24,362,800. After payment of expenses of $617,825, the Company received net proceeds of $23,744,975, of which $10,687,500 was used to fund the cash portion of the purchase price for the acquisition of High Mountain and Innovative Cabinets. In addition, as consideration for the financing, the Company granted the financing agent 187,500 warrants with a fair value of $956,526 and 7.5% interest in High Mountain and Innovative Cabinets which had a fair value of $1,146,803. The agent fees were reflected as a discount against the convertible note payable with the warrants being included in additional paid in capital and the equity interest being included within noncontrolling interest on the consolidated balance sheet. The notes bear interest at a rate per annum equal to the greater of (i) 4.75% plus the U.S. Prime Rate that appears in The Wall Street Journal The Company may voluntarily prepay the notes in whole or in part upon payment of a prepayment fee in an amount equal to 10% of the principal and interest paid in connection with such prepayment. In addition, immediately upon receipt by the Company or any subsidiary of any proceeds from any issuance of indebtedness (other than certain permitted indebtedness), any proceeds of any sale or disposition by the Company or any subsidiary of any of the collateral or any of its respective assets (other than asset sales or dispositions in the ordinary course of business which are permitted by the note purchase agreement), or any proceeds from any casualty insurance policies or eminent domain, condemnation or similar proceedings, the Company must prepay the notes in an amount equal to all such proceeds, net of reasonable and customary transaction costs, fees and expenses properly attributable to such transaction and payable by the Company or a subsidiary in connection therewith (in each case, paid to non-affiliates). The holders of the notes may, in their sole discretion, elect to convert any outstanding and unpaid principal portion of the notes, and any accrued but unpaid interest on such portion, into common shares at an adjusted conversion price equal to $2.76 per share (subject to adjustments as defined in the note agreement); provided that the notes contain certain beneficial ownership limitations. The note purchase agreement and the notes contain customary representations, warranties, affirmative and negative financial and other covenants and events of default for loans of this type. The notes are guaranteed by each of the Guarantors and are secured by a first priority security interest in all of the assets of the Company and the Guarantors. As of December 31, 2023, the total outstanding principal balance is $23,052,078, net of debt discounts of $1,807,922, with an accrued interest balance of $881,711. 6% Subordinated Convertible Promissory Notes On October 8, 2021, 1847 Cabinet issued 6% subordinated convertible promissory notes in the aggregate principal amount of $5,880,345 to Steven J. Parkey and Jose D. Garcia-Rendon, the sellers of High Mountain and Innovative Cabinets. On July 26, 2022, the Company entered into a conversion agreement with Steven J. Parkey and Jose D. Garcia-Rendon, pursuant to which they agreed to convert an aggregate of $3,360,000 of the notes into an aggregate of 8,000 common shares at a conversion price of $420 per share. As a result, the Company recognized a loss on extinguishment of debt of $1,280,000. The notes bear interest at a rate of six percent (6%) per annum and are due and payable on October 8, 2024; provided that upon an event of default (as defined in the note agreement), such interest rate shall increase to ten percent (10%) per annum. 1847 Cabinet may prepay the notes in whole or in part, without penalty or premium, upon ten (10) business days prior written notice to the holders of the notes. On October 8, 2021, the Company entered into an exchange agreement with the holders, pursuant to which the Company granted them the right to exchange all of the principal amount and accrued but unpaid interest under the notes or any portion thereof for a number of common shares to be determined by dividing the amount to be converted by an exchange price equal to the higher of (i) the 30-day volume weighted average price for the common shares on the primary national securities exchange or over-the-counter market on which the common shares are traded over the thirty (30) trading days immediately prior to the applicable exchange date or (ii) $1,000 (subject to adjustments as defined in the note agreement). The notes contain customary events of default, including in the event of a default under the secured convertible promissory notes described above. The rights of the holders to receive payments under the notes are subordinated to the rights of the purchasers under secured convertible promissory notes described above. As of December 31, 2023, the outstanding total principal balance is $2,391,734, net of debt discounts of $128,612, with an accrued interest balance of $534,750. Private Placements of Convertible Promissory Notes and Warrants On July 8, 2022, the Company entered into securities purchase agreement with one accredited investor, Mast Hill Fund, L.P. (“Mast Hill”), pursuant to which the Company issued to such investor (i) a promissory note in the principal amount of $600,000 and (ii) five-year warrants for the purchase of an aggregate of 1,000 common shares at an exercise price of $600 per share (subject to adjustments as defined in the warrant agreement) for total net cash proceeds of $499,600. As additional consideration, the Company issued a three-year warrant to J.H. Darbie & Co (the broker) for the purchase of 36 common shares at an adjusted exercise price of $2.76 per share (subject to adjustments as defined in the warrant agreement). On August 10, 2022, the promissory note was repaid in full. On February 3, 2023, the Company entered into securities purchase agreements with two accredited investors, Mast Hill and Leonite Fund I, LP (“Leonite”), 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 1,259 common shares at an adjusted exercise price of $2.76 per share (subject to adjustments as defined in the warrant agreement) for total cash proceeds of $540,000. As additional consideration, the Company issued an aggregate of 1,259 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 9 common shares at an adjusted exercise price of $2.76 per share (subject to adjustments as defined in the warrant agreement). On February 9, 2023, the Company entered into securities purchase agreements with two accredited investors, Mast Hill and Leonite, 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 5,329 common shares at an adjusted exercise price of $2.76 per share (subject to adjustments as defined in the warrant agreement) for total cash proceeds of $2,271,818. As additional consideration, the Company issued 2,898 common shares to Mast Hill and issued to Leonite a five-year warrant for the purchase of 2,431 common shares at an exercise price of $1.00 per share (subject to adjustments as defined in the warrant agreement), 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 120 common shares at an adjusted exercise price of $2.76 per share (subject to adjustments as defined in the warrant agreement). On February 22, 2023, the Company entered into securities purchase agreement with one accredited investor, Mast Hill, 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 1,830 common shares at an adjusted exercise price of $2.76 per share (subject to adjustments as defined in the warrant agreement) for total cash proceeds of $737,700. As additional consideration, the Company issued a five-year warrant for the purchase of 1,984 common shares at an exercise price of $1.00 per share (subject to adjustments as defined in the warrant agreement) 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 76 common shares at an adjusted exercise price of $2.76 per share (subject to adjustments as defined in the warrant agreement). 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 note agreement) 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 note agreement) occurs under the notes at a conversion price equal the lower of (i) $420 per share (subject to adjustments as defined in the note agreement) 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 $3.00 per share. The Company evaluated the embedded features within these notes in accordance with ASC 480 and ASC 815. The Company determined that the embedded features, specifically (i) the default penalty of 15% on outstanding principal and accrued interest, and (ii) the conversion option into common shares at the lower of $420 per share or 80% of the lowest VWAP in the five days preceding conversion, subject to a $3.00 floor price, constitute derivative liabilities. These features, arising from default provisions not within the Company’s control, including the contingent interest feature and the contingent conversion (deemed redemption) feature, meet the definition of a derivative and do not qualify for derivative accounting exemptions. Consequently, these embedded features are bifurcated from the debt host and recognized as a single derivative liability. The initial fair value of the derivative liabilities was determined using a Monte Carlo Simulation valuation model, considering various potential outcomes and scenarios. The model used the following assumptions: (i) dividend yield of 0%; (ii) expected volatility of 160.45%; (iii) risk-free interest rate of 4.68%; (iv) maximum term of one year; (v) estimated fair value of the common shares of $193 per share; and (vi) various probability assumptions. Subsequent changes in fair value are recognized in the statement of operations each reporting period. The issuance costs for the promissory notes, along with the allocated fair values of both the warrants and the bifurcated embedded derivative liability, have been collectively treated as a debt discount. This discount is being amortized to interest expense over the term of the promissory notes using the effective interest method. On August 4, 2023, the Company received notices from Mast Hill and Leonite that an event of default had occurred under the notes issued on February 3, 2023 for failure to make certain payments when due. Mast Hill and Leonite agreed in writing that they would not require any payments in cash for the over-due amounts or accelerate the payments due under the notes for a period of 60 days. Since an event of default occurred, Mast Hill and Leonite have the right to convert the notes, including the over-due amounts, penalties and fees, into common shares at their election. On August 4, 2023, Mast Hill converted its note in full into 5,536 common shares, which conversion amount included $91,174 of principal, interest and certain penalties and fees. In August 2023, Leonite converted its note in full into 47,979 common shares, which conversion amount included $730,814 of principal, interest and certain penalties and fees. On August 9, 2023, the Company received notices from Mast Hill and Leonite that an event of default had occurred under the notes issued on February 9, 2023 for failure to make certain payments when due. Mast Hill and Leonite agreed in writing that they would not require any payments in cash for the over-due amounts or accelerate the payments due under the notes for a period of 60 days. Since an event of default occurred, Mast Hill and Leonite have the right to convert the notes, including the over-due amounts, penalties and fees, into common shares at their election. In August 2023, Mast Hill converted a portion of its note into 100,691 common shares, which conversion amount included $1,002,556 of principal, interest and certain penalties and fees. In August and December 2023, Leonite converted a portion of its note into 222,050 common shares, which conversion amount included $1,536,582 of principal, interest and certain penalties and fees. On August 31, 2023, the Company, Mast Hill and Leonite entered into amendments to the notes issued on February 9, 2023 and February 22, 2023, pursuant to which the parties agreed to extend the maturity date of these remaining notes to August 31, 2024 and the Company agreed to make monthly payments commencing on September 30, 2023, as further described in the amendments. Mast Hill and Leonite have also agreed not to convert any portion of the remaining notes as long as the Company makes these payments on time or receives approval from the Company to do so. As additional consideration for the amendments, the Company agreed to pay Mast Hill and Leonite an amendment fee equal to 10% of the principal amounts of the remaining notes. As of December 31, 2023, the total outstanding principal balance of these notes is $1,222,408, with an accrued interest balance of $45,956. Estimated future minimum principal payments of convertible notes payable for the next five years consists of the following as of December 31, 2023: Year Ending December 31, Amount 2024 $ 3,742,754 2025 - 2026 24,860,000 Total payments $ 28,602,754

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2023
Related Parties [Abstract]
RELATED PARTIES	NOTE 15 —RELATED PARTIES Related Party Note Related party note payable as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Related party promissory note $ 578,290 $ 362,779 Current portion of related party note payable $ 578,290 $ 362,779 Related party note payable, net of current portion $ - $ - On September 30, 2020, a portion of the purchase price for the acquisition of Kyle’s was paid by the issuance of a promissory note by 1847 Cabinet to Stephen Mallatt, Jr. and Rita Mallatt, who are officers of Kyle’s, in the principal amount of $1,260,000. Payment of the principal and accrued interest on the note was subject to vesting. On July 26, 2022, the Company and 1847 Cabinet entered into a conversion agreement with Stephen Mallatt, Jr. and Rita Mallatt, pursuant to which they agreed to convert $797,221 of the vesting note into 1,899 common shares at a conversion price of $420 per share. As a result, the Company recognized a loss on extinguishment of debt of $303,706. The note was subsequently amended on multiple occasions. Pursuant to the latest amendment, the parties agreed to extend the maturity date of the note to July 30, 2023. As additional consideration for entering into the amendment, 1847 Cabinet agreed to pay an amendment fee of $76,784 on the maturity date. This note is currently in default. As of December 31, 2023, the outstanding principal balance is $578,290, with an accrued interest balance of $21,528. Management Services Agreements On April 15, 2013, the Company and 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 years ended December 31, 2023 and 2022. On May 28, 2020, 1847 Asien entered into an offsetting management services agreement with the Manager. Pursuant to the management services agreement, the Manager will provide certain services to 1847 Asien in exchange for a quarterly management fee. This fee will be the greater of $75,000 or 2% of adjusted net assets (as defined within the management services agreement). 1847 Asien expensed management fees of $300,000 for the years ended December 31, 2023 and 2022. On August 21, 2020, 1847 Cabinet entered into an offsetting management services agreement with the Manager, which was amended on October 8, 2021. Pursuant to the amended management services agreement, the Manager will provide certain services to 1847 Cabinet in exchange for a quarterly management fee. This fee will be the greater of $125,000 or 2% of adjusted net assets (as defined within the amended management services agreement). 1847 Cabinet expensed management fees of $500,000 for the years ended December 31, 2023 and 2022. On March 30, 2021, 1847 Wolo entered into an offsetting management services agreement with the Manager. Pursuant to the management services agreement, the Manager will provide certain services to 1847 Wolo in exchange for a quarterly management fee. This fee will be the greater of $75,000 or 2% of adjusted net assets (as defined within the management services agreement). 1847 Wolo expensed management fees of $300,000 for the years ended December 31, 2023 and 2022. On February 9, 2023, 1847 ICU entered into an offsetting management services agreement with the Manager. Pursuant to the management services agreement, the Manager will provide certain services to 1847 ICU in exchange for a quarterly management fee. This fee will be the greater of $75,000 or 2% of adjusted net assets (as defined within the management services agreement). 1847 ICU expensed management fees of $225,000 for the years ended December 31, 2023. In addition, if the aggregate amount of management fees paid or to be paid to the Manager under the 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. On a consolidated basis, the Company expensed total management fees of $1,325,000 and $1,100,000 for the years ended December 31, 2023 and 2022, respectively. Manager’s Profit Allocation The Manager owns 100% of the allocation shares of the Company which represent the original equity interest in the Company. As a holder of the allocation shares, the Manager is entitled to receive a 20% profit allocation as a form of preferred distribution, pursuant to a profit allocation formula upon the occurrence of certain events. Generally, the distribution of the profit allocation is paid upon the occurrence of the sale of a material amount of capital stock or assets of one of the Company’s businesses, including if the Company distributes its equity ownership in a subsidiary to the Company’s shareholders in a spin-off or similar transaction (a “Sale Event”), or, at the option of the Manager, at the five-year anniversary date of the acquisition of one of the Company’s businesses (a “Holding Event”). The calculation of the profit allocation and the rights of the Manager, as the holder of the allocation shares, are governed by the operating agreement. The Company records distributions of the profit allocation to the holders upon occurrence of a Sale Event or Holding Event as dividends declared on allocation interests to shareholders’ equity when they are approved by the Company’s board of directors. The last occurrence of profit allocation distribution to the Manager by the Company was during the fourth quarter of 2020, concurrent with the spin-off of a former subsidiary. Following the profit allocation distribution to the Manager, the board of directors identified a need to adjust the distribution to the Manger, which resulted in the recognition of a $2 million distribution receivable from the Manager within shareholders’ equity, with repayment anticipated upon the occurrence of the next qualified profit allocation distribution event (the “Distribution Receivable”). On April 23, 2024, the Company and the Manager entered into a letter agreement regarding the timing of payment of the Distribution Receivable, pursuant to which the parties agreed to treat the Distribution Receivable as a $2,000,000, plus interest accrued thereon at a non-compounding rate equal to the applicable federal rate, unqualified obligation of the Manager to be repaid as a credit against all future profit allocations resulting from both a Sale Event and a Holding Event payable to the Manager, all until the Distribution Receivable is fully paid, provided that, if the Distribution Receivable is not fully paid by the application of such credit or otherwise by the first to occur of (i) December 31, 2024 and (ii) the date of the sale of all or substantially all the assets (in a transaction of any form) or the liquidation, dissolution or winding up, voluntary or involuntary, of either party, then upon such date the unpaid balance shall be immediately due, payable and paid by the Manager. Advances From time to time, the Company has received advances from its chief executive officer to meet short-term working capital needs. As of December 31, 2023 and 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 December 31, 2023 and 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, who are officers of Kyle’s. 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. During the years ended December 31, 2023 and 2022, the Company expensed $87,106 under this related party lease.

Convertible Preferred Shares

Convertible Preferred Shares	12 Months Ended
	Dec. 31, 2023
Convertible Preferred Shares [Abstract]
CONVERTIBLE PREFERRED SHARES	NOTE 16 —CONVERTIBLE PREFERRED SHARES Series A Senior Convertible Preferred Shares On September 30, 2020, the Company executed a share designation, which was amended on November 20, 2020, March 26, 2021 and September 29, 2021, to designate 4,450,460 of its shares as series A senior convertible preferred shares. The following is a description of the rights of the series A senior convertible preferred shares. Ranking. Dividend Rights. Liquidation Rights. Voting Rights. Conversion Rights. Redemption Rights. Adjustments. provide the Company with at least ten (10) business day’s prior written notice, then, from and after the date of such notice, the stated dividend rate, the stated value and the conversion price shall automatically adjust as follows: ● On the first day of the 12th month following the issuance date of any series A senior convertible preferred shares, the stated dividend rate shall automatically increase by five percent (5.0%) per annum and the conversion price shall automatically adjust to the lower of the (i) initial conversion price and (ii) the price equal to the lowest VWAP of the ten (10) trading days immediately preceding such date. ● On the first day of the 24th month following the issuance date of any series A senior convertible preferred shares, the stated dividend rate shall automatically increase by an additional five percent (5.0%) per annum, the stated value shall automatically increase by ten percent (10%) and the conversion price shall automatically adjust to the lower of the (i) initial conversion price and (ii) the price equal to the lowest VWAP of the ten (10) trading days immediately preceding such date. On June 15, 2023, the Requisite Holders provided notice that the stated dividend rate increased from 14% to 24% of the stated value and the stated value increased from $2.00 to $2.20. ● On the first day of the 36th month following the issuance date of any series A senior convertible preferred shares, the stated dividend rate shall automatically increase by an additional five percent (5.0%) per annum, the stated value shall automatically increase by ten percent (10%) and the conversion price shall automatically adjust to the lower of the (i) initial conversion price and (ii) the price equal to the lowest VWAP of the ten (10) trading days immediately preceding the third adjustment date. On March 31, 2024, the stated dividend rate increased from 24% to 29% of the stated value and the stated value increased from $2.20 to $2.42. Notwithstanding the foregoing, the conversion price for purposes of the adjustments above shall not be adjusted to a number that is below $3.00 per share. Additional Equity Interest. Most Favored Nations During the years ended December 31, 2023 and 2022, the Company accrued series A preferred share dividends of $347,157 and $590,162, respectively. During the year ended December 31, 2023, the Company settled $434,629 of previously accrued dividends through the issuance of 23,423 During the year ended December 31, 2023, 1,367,273 shares of series A senior convertible preferred shares were converted into 160,752 common shares. During the year ended December 31, 2022, 133,333 shares of series A senior convertible preferred shares were converted into 381 common shares and the Company redeemed 90,909 series A senior convertible preferred shares for a total redemption price of $209,091. On May 15, 2023, the Company entered into amendments to the securities purchase agreements relating to the series A senior convertible preferred shares, pursuant to which the securities purchase agreements were amended to include a provision giving the Company to option to force 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. As of December 31, 2023 and 2022, the Company had 226,667 and 1,593,940 shares of series A senior convertible preferred shares issued and outstanding, respectively. Series B Senior Convertible Preferred Shares On February 17, 2022, the Company executed a share designation to designate 583,334 of its shares as series B senior convertible preferred shares. The following is a description of the rights of the series B senior convertible preferred shares. Ranking Dividend Rights Liquidation Rights Voting Rights Conversion Rights Redemption Rights Adjustments nsolidations or similar transactions. In addition, the share designation provides that the stated dividend rate, the stated value and the conversion price shall automatically adjust as follows: ● On the first day of the 12th month following the issuance of the first series B senior convertible preferred share, the stated dividend rate shall automatically increase by five percent (5.0%) per annum and the conversion price shall automatically adjust to the lower of the (i) initial conversion price and (ii) the price equal to the lowest VWAP of the ten (10) trading days immediately preceding such date. On February 25, 2023, the stated dividend rate increased from 14% to 19% of the stated value. ● On the first day of the 24th month following the issuance of the first series B senior convertible preferred share, the stated dividend rate shall automatically increase by an additional five percent (5.0%) per annum, the stated value shall automatically increase by ten percent (10%) and the conversion price shall automatically adjust to the lower of the (i) initial conversion price and (ii) the price equal to the lowest VWAP of the ten (10) trading days immediately preceding such date. On February 25, 2024, the stated dividend rate increased from 19% to 24% of the stated value and the stated value increased from $3.30 to $3.30. ● On the first day of the 36th month following the issuance of the first series B senior convertible preferred share, the stated dividend rate shall automatically increase by an additional five percent (5.0%) per annum, the stated value shall automatically increase by ten percent (10%) and the conversion price shall automatically adjust to the lower of the (i) initial conversion price and (ii) the price equal to the lowest VWAP of the ten (10) trading days immediately preceding such date. Notwithstanding the foregoing, the conversion price for purposes of the adjustments above shall not be adjusted to a number that is below $3.00 per share. In addition, if any legislation or rules are adopted whereby the holding period of securities for purposes of Rule 144 of the Securities Act of 1933, as amended, for convertible securities that convert at market-adjusted rates is increased resulting in a longer holding period for convertible securities like the series B senior convertible preferred shares and the unavailability at th Most Favored Nations During the year ended December 31, 2022, the Company sold an aggregate of 481,566 units, at a price of $3.00 per unit, for aggregate gross proceeds of $1,281,000. Of this amount 58,234 units were sold to the Company’s Chief Executive Officer, Ellery W. Roberts, for aggregate gross proceeds of $174,700. The Company had total issuance costs relating to these offerings of approximately $15,000, resulting in net proceeds of $1,429,700. Each unit consists of one (1) series B senior convertible preferred share and a three-year warrant to purchase one (1) common share at an exercise price of $1,200 per common share (subject to adjustments), which such exercise price was adjusted to $3.00 following the adjustments, and may be exercised on a cashless basis under certain circumstances. The embedded conversion options of the series B senior convertible preferred shares and warrants were clearly and closely related to the equity host and did not require bifurcation. The $1,429,700 of net proceeds were allocated on a relative fair value basis of $1,257,650 to the series B preferred shares and $172,050 to the warrants. The series B preferred shares fair value was derived using an Option Pricing Method and the warrants fair value was derived using a Monte Carlo Simulation Model. During the years ended December 31, 2023 and 2022, the Company accrued series B preferred share dividends of $165,810 and $162,268, respectively. During the year ended December 31, 2023, the Company settled $75,722 of previously accrued dividends through the issuance of 10,942 During the year ended December 31, 2023, 373,332 shares of series B senior convertible preferred shares were converted into 88,495 common shares. During the year ended December 31, 2022, the Company redeemed 16,667 series B senior convertible preferred shares for a total redemption price of $57,501. On May 15, 2023, the Company entered into amendments to the securities purchase agreements relating to the series B senior convertible preferred shares, pursuant to which the securities purchase agreements were amended to include a provision giving the Company to option to force 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. As of December 31, 2023 and 2022, the Company had 91,567 and 464,899 shares of series B senior convertible preferred shares issued and outstanding, respectively.

Shareholders_ Equity (Deficit)

Shareholders’ Equity (Deficit)	12 Months Ended
	Dec. 31, 2023
Shareholders’ Equity (Deficit) [Abstract]
SHAREHOLDERS’ EQUITY (DEFICIT)	NOTE 17 —SHAREHOLDERS’ EQUITY (DEFICIT) Allocation Shares As of December 31, 2023 and 2022, the Company had authorized and outstanding 1,000 allocation shares. These allocation shares do not entitle the holder thereof to vote on any matter relating to the Company other than in connection with amendments to the Company’s operating agreement and in connection with certain other corporate transactions as specified in the operating agreement. The 1,000 allocation shares are issued and outstanding and held by the Manager, which is controlled by Mr. Roberts, the Company’s chief executive officer and a principal shareholder. Common Shares As of December 31, 2023 and 2022, the Company was authorized to issue 500,000,000 common shares and had 915,581 and 56,789 common shares issued and outstanding, respectively. On February 16, 2022, the Company issued 381 common shares upon the conversion of 133,333 series A senior convertible preferred shares. On August 2, 2022, the Company entered into an underwriting agreement with Craft Capital Management LLC and R.F. Lafferty & Co. Inc., as representatives of the underwriters named on Schedule 1 thereto, relating to the Company’s public offering of common shares. Under the underwriting agreement, the Company agreed to sell 14,286 common shares to the underwriters, at a gross purchase price per share of $420 per share, pursuant to the Company’s registration statement on Form S-1 (File No. 333-259011) under the Securities Act of 1933, as amended. On August 5, 2022, the Company sold 14,286 common shares for total gross proceeds of $6 million. After deducting underwriting commissions and expenses, the Company received net proceeds of approximately $5.15 million. On August 2, 2022, the Company issued an aggregate of 8,000 common shares upon the partial extinguishment of the 6% convertible promissory notes issued to the Sellers of High Mountain and Innovative Cabinets (as described in Note 14). On August 2, 2022, the Company issued 1,899 common shares upon the partial extinguishment of the related party promissory issued to Stephen Mallatt, Jr. and Rita Mallatt (as described in Note 15). On August 2, 2022, the Company issued 2,851 common shares to Bevilacqua PLLC, the Company’s outside securities counsel, upon the settlement of accounts payable. On March 23, 2022, the Company declared a common share dividend of $5.00 per share, or an aggregate of $249,762 to shareholders of record as of March 31, 2022. This dividend was paid on April 15, 2022. On July 29, 2022, the Company declared a common share dividend of $13.13 per share, or an aggregate of $337,841 to shareholders of record as of August 4, 2022. This dividend was paid on August 19, 2022. On August 23, 2022, the Company declared a common share dividend of $13.13 per share, or an aggregate of $505,751 to shareholders of record as of September 30, 2022. This dividend was paid on October 17, 2022. On July 3, 2023, the Company entered into a securities purchase agreement with certain purchasers and a placement agency agreement with Spartan, pursuant to which the Company agreed to issue and sell to such purchasers an aggregate of 38,450 common shares and prefunded warrants for the purchase of 55,000 common shares at an offering price of $20 per common share and $19 per pre-funded warrant, pursuant to the Company’s effective registration statement on Form S-1 (File No. 333-272057). On July 7, 2023, the closing of this offering was completed. At the closing, the purchasers prepaid the exercise price of the prefunded warrants in full. Therefore, the Company received total gross proceeds of $1,869,000. Pursuant to the placement agency agreement, Spartan received a cash transaction fee equal to 8% of the aggregate gross proceeds and reimbursement of certain out-of-pocket expenses. After deducting these and other offering expenses, the Company received net proceeds of approximately $1,494,480. All of the purchasers exercised the prefunded warrants in full either at closing or shortly thereafter and the Company issued an aggregate of 55,000 common shares upon such exercise. On July 14, 2023, the Company entered into a securities purchase agreement with certain purchasers and a placement agency agreement with Spartan, which were amended pursuant to an amendatory agreement, dated July 18, 2023, among the Company, Spartan and such purchasers. Pursuant to the foregoing, on July 18, 2023, the Company issued and sold to such purchasers an aggregate of 40,000 common shares at a purchase price of $24 per share for total gross proceeds of $960,000, pursuant to the Company’s effective shelf registration statement on Form S-3 (File No. 333-269509). Spartan received a cash transaction fee equal to 8% of the aggregate gross proceeds and reimbursement of certain out-of-pocket expenses. After deducting these and other offering expenses, the Company received net proceeds of approximately $858,200. During the year ended December 31, 2023, the Company issued an aggregate 34,365 During the year ended December 31, 2023, the Company issued an aggregate of 4,157 common shares to two accredited investors as a commitment fee (as described in Note 14). During the year ended December 31, 2023, the Company issued 5,066 common shares upon the exercise of warrants for cash proceeds of $5,064. During the year ended December 31, 2023, the Company issued an aggregate of 22,751 common shares upon the cashless exercise of other warrants. During the year ended December 31, 2023, the Company issued an aggregate of 160,752 common shares upon the conversion of an aggregate of 1,367,273 series A senior convertible preferred shares. During the year ended December 31, 2023, the Company issued an aggregate of 88,495 common shares upon the conversion of an aggregate of 373,332 series B senior convertible preferred shares. During the year ended December 31, 2023, the Company issued an aggregate of 409,756 common shares upon the conversion of promissory notes and accrued interest (as described in Note 14). Warrants Warrant Dividend Issued to Preferred Shareholders During the year ended December 31, 2022 (as described in Note 16), the Company sold an aggregate of 481,566 units, each unit consists of one (1) series B senior convertible preferred share and a three-year warrant to purchase one (1) common share at an exercise price of $1,200 per common share (subject to adjustments), which such exercise price was adjusted to $3.00 following the adjustments, and may be exercised on a cashless basis under certain circumstances. The embedded conversion options of the series B senior convertible preferred shares and warrants were clearly and closely related to the equity host and did not require bifurcation. Accordingly, a portion of the proceeds were allocated to the warrants and preferred 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 51.81%; (iii) weighted average risk-free interest rate of 0.31%; (iv) expected life of three years; (v) estimated fair value of the common shares of $776 per share; (vi) exercise price of $1,200; and (vii) various probability assumptions related to redemption and down round price adjustments. The fair value of the warrants was $379,553, resulting in the amount allocated to the warrants, based on their relative fair value of $172,050, which was recorded as additional paid-in capital. Warrant Dividend Issued to Common Shareholders On January 3, 2023, the Company issued warrants for the purchase of 4,079 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 $420 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. Warrants Issued in Private Placements of Promissory Notes On July 8, 2022, the Company entered into securities purchase agreement with one accredited investor, Mast Hill, pursuant to which the Company issued to such investor (i) a promissory note in the principal amount of $600,000 and (ii) five-year warrants for the purchase of an aggregate of 1,000 common shares at an exercise price of $600 per share (subject to adjustments as defined in the warrant agreement) for total net cash proceeds of $499,600. As additional consideration, the Company issued a three-year warrant to J.H. Darbie & Co (the broker) for the purchase of 36 common shares at an adjusted exercise price of $2.76 per share (subject to adjustments as defined in the warrant agreement). 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 49.11%; (iii) weighted average risk-free interest rate of 3.13%; (iv) expected life of five years; (v) estimated fair value of the common shares of $723 per share; (vi) exercise price ranging from $600 to $750; and (vii) various probability assumptions related to down round price adjustments. The fair value of the warrants was $2,405,306, resulting in the amount allocated to the warrants, based on their relative fair value of $402,650, which was recorded as additional paid-in capital. On February 3, 2023, the Company entered into securities purchase agreements with two accredited investors, Mast Hill and Leonite, pursuant to which the Company issued to such investors (i) promissory notes in the aggregate principal amount of $604,000 and (ii) five 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 $193 per share; (vi) exercise price ranging from $420 to $525; 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, the Company entered into securities purchase agreements with two accredited investors, Mast Hill and Leonite, 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 5,329 common shares at an adjusted exercise price of $2.76 per share (subject to adjustments as defined in the warrant agreement) for total cash proceeds of $2,271,818. As additional consideration, the Company issued Leonite a five-year warrant for the purchase of 2,431 common shares at an exercise price of $1.00 per share (subject to adjustments as defined in the warrant agreement), 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 120 common shares at an adjusted exercise price of $2.76 per share (subject to adjustments as defined in the warrant agreement). The exercise prices of the outstanding foregoing warrants were adjusted on multiple occasions due to the antidilution provisions (down round feature) in the warrants described below. 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 $180 per share; (vi) exercise price ranging from $1.00 to $525; 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, the Company entered into securities purchase agreement with one accredited investor, Mast Hill, pursuant to which the Company issued to such investor (i) a promissory note in the principal amount of $878,000 and (ii) five 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 $151 per share; (vi) exercise price ranging from $1.00 to $525; 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. On August 11, 2023 (as described in Note 13), the Company entered into a securities purchase agreement in a private placement transaction with certain accredited investors, pursuant to which the Company issued five-year warrants for the purchase of an aggregate of 40,989 common shares an exercise price of $18.30 per share (subject to standard adjustments). Spartan acted as placement agent in connection with the securities purchase agreement and received warrants for the purchase of a number of common shares equal to eight percent (8%) of the number common shares issuable upon conversion of the notes and exercise of the warrants at an exercise price of $20.13 per share (subject to standard adjustments), resulting in the issuance of a warrant for 86,613 common shares. The warrant is exercisable at any time six months after the date of issuance and until the fifth anniversary thereof. Accordingly, a portion of the proceeds were allocated to the warrants based on their relative fair value using the Black-Scholes option pricing model. The assumptions used in the model were as follows: (i) dividend yield of 0%; (ii) expected volatility of 153.1%; (iii) risk-free interest rate of 4.3%; (iv) expected life of five years; (v) estimated fair value of the common shares of $18.52 per share; (vi) exercise price ranging from $18.30 to $20.13. The fair value of the warrants was $2,171,600, resulting in the amount allocated to the warrants, based on their relative fair value of $909,377, which was recorded as additional paid-in capital. Warrants Issued in Public Equity Offering On August 5, 2022, the Company issued a common share purchase warrant to each of Craft Capital Management LLC and R.F. Lafferty & Co. Inc., the representatives of the underwriters for the public offering described above, for the purchase of 358 common shares at an adjusted exercise price of $2.76 per share (subject to adjustments as defined in the warrant agreement). The warrants are exercisable at any time and from time to time, in whole or in part, during the period commencing on February 5, 2023 and ending on August 2, 2027 and may be exercised on a cashless basis under certain circumstances. On July 7, 2023 (as described above), the Company closed on a securities purchase agreement with certain purchasers and a placement agency agreement with Spartan, pursuant to which the Company agreed to issue and sell to such purchasers prefunded warrants for the purchase of 55,000 common shares at an exercise price of $1.00 per common share. The Company evaluated the prefunded warrants as either equity-classified or liability-classified instruments based on an assessment of the specific terms of the prefunded warrants and applicable authoritative guidance in ASC 480 and ASC 815-40. The Company determined the prefunded warrants issued failed the indexation guidance under ASC 815-40, specifically, the prefunded warrants provide for a Black-Scholes value calculation in the event of certain transactions (“Fundamental Transactions”), which includes a floor on volatility utilized in the value calculation at 100% or greater. The Company has determined that this provision introduces leverage to the holders of the warrants that could result in a value that would be greater than the settlement amount of a fixed-for-fixed option on the Company’s own equity shares. Accordingly, pursuant to ASC 815-40, the Company recorded the fair value of the warrants as a liability upon issuance and marked to market each reporting period in the Company’s consolidated statement of operations until their exercise or expiration. The fair value of the warrants deemed to be a liability, due to certain contingent put features, was determined using the Black-Scholes option pricing model, which was deemed to be an appropriate model due to the terms of the warrants issued, including a fixed term and exercise price. The assumptions used in the model were as follows: (i) dividend yield of 0%; (ii) expected volatility of 157.8%; (iii) risk-free interest rate of 5.3%; (iv) expected life of 30 days; (v) estimated fair value of the common shares of $22.04 per share; (vi) exercise price of $1.00. Exercise Price Adjustments to Warrants 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 $153.44 pursuant to certain antidilution provisions of such warrants (down round feature). As a result, the Company recognized a deemed dividend of $1,217,000, which was calculated using a Black-Scholes pricing model. As a result of the issuance of common shares in settlement of series A senior convertible preferred shares accrued dividends on April 30, 2023, the exercise price of certain of the Company’s outstanding warrants was adjusted to $59.48 pursuant to certain antidilution provisions of such warrants (down round feature). As a result, the Company recognized a deemed dividend of $534,000, which was calculated using a Black-Scholes pricing model. As a result of the issuance of common shares in the offering on July 7, 2023, the exercise price of certain of the Company’s outstanding warrants was adjusted to $20 pursuant to certain antidilution provisions of such warrants (down round feature). As a result, the Company recognized a deemed dividend of $19,000, which was calculated using a Black-Scholes pricing model. As a result of the issuance of common shares in settlement of series A senior convertible preferred shares and series B senior convertible preferred shares accrued dividends on July 30, 2023, the exercise price of certain of the Company’s outstanding warrants was adjusted to $16.28 pursuant to certain antidilution provisions of such warrants (down round feature). As a result, the Company recognized a deemed dividend of approximately $3,000, which was calculated using a Black-Scholes pricing model. As a result of the issuance of common shares upon the conversion of promissory notes on August 30, 2023, the exercise price of certain of the Company’s outstanding warrants was adjusted to $7.92 pursuant to certain antidilution provisions of such warrants (down round feature). As a result, the Company recognized a deemed dividend of $6,000, which was calculated using a Black-Scholes pricing model. As a result of the issuance of common shares in settlement of series A senior convertible preferred shares and series B senior convertible preferred shares accrued dividends on October 30, 2023, the exercise price of certain of the Company’s outstanding warrants was adjusted to $2.76 pursuant to certain antidilution provisions of such warrants (down round feature). As a result, the Company recognized a deemed dividend of approximately $1,000, which was calculated using a Black-Scholes pricing model. Below is a table summarizing the changes in warrants outstanding during the years ended December 31, 2023 and 2022: Warrants Weighted- Outstanding as of December 31, 2021 13,024 $ 952.00 Granted (1) 19,785 525.00 Exercised (2,097 ) (558.00 ) Outstanding as of December 31, 2022 30,712 413.98 Granted 199,719 39.60 Exercised (94,816 ) (17.43 ) Outstanding as of December 31, 2023 135,615 $ 33.86 Exercisable as of December 31, 2023 131,536 $ 21.88 (1) Includes the issuance of warrants for the purchase of 2,955 common shares and an increase of 16,830 common shares underlying warrants pursuant to the adjustments described above. As of December 31, 2023, the outstanding warrants have a weighted average remaining contractual life of 4.49 years and a total intrinsic value of $0.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
INCOME TAXES	NOTE 18 —INCOME TAXES As of December 31, 2023, the Company has net operating loss carry forwards of approximately $7.4 million that may be available to reduce future years’ taxable income indefinitely. Future tax benefits which may arise as a result of these losses have not been recognized in these condensed consolidated financial statements, as their realization is determined not likely to occur. Accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. For the year ending December 31, 2023, the Company reflects a deferred tax liability in the amount of $0.8 million due to the future tax liability from an asset with an indefinite life known as a “naked credit.” The future tax liability from this indefinite lived asset can be offset by up to 80% of net operating loss carryforwards created after 2017. The remaining portion of the future tax liability from indefinite lived assets cannot be used to offset definite lived deferred tax assets. The components for the provision of income taxes include: December 31, December 31, Current Federal and State $ 586,000 $ (206,000 ) Deferred Federal and State (194,000 ) (1,471,000 ) Total (benefit) provision for income taxes $ 392,000 $ (1,677,000 ) A reconciliation of the statutory US Federal income tax rate to the Company’s effective income tax rate is as follows: December 31, December 31, Federal tax 21.0 % 21.0 % State tax 1.7 % 1.1 % Permanent items (5.1 )% (3.1 )% Measurement period adjustment (6.9 )% - % Valuation allowance (11.9 )% - % Other - % (5.5 )% Effective income tax rate (1.2 )% 13.5 % Deferred income taxes reflect the net tax effect of temporary differences between amounts recorded for financial reporting purposes and amounts used for tax purposes. The Company has a net cumulative current deferred tax liability of $758,000. The major components of deferred tax assets and liabilities are as follows: December 31, December 31, Deferred tax assets Inventory obsolescence $ 341,000 $ 93,000 Sales return reserve 104,000 - Business interest limitation 3,134,000 1,707,000 Lease liabilities 492,000 650,000 Other 123,000 75,000 Loss carryforward 1,845,000 285,000 Valuation allowance (4,736,000 ) - Total deferred tax assets $ 1,303,000 $ 2,810,000 Deferred tax liabilities Fixed assets $ (391,000 ) $ (418,000 ) Right-of-use assets (468,000 ) (628,000 ) Intangibles (1,144,000 ) (2,363,000 ) Other (58,000 ) - Total deferred tax liabilities $ (2,061,000 ) $ (3,409,000 ) Total net deferred income tax liabilities $ (758,000 ) $ (599,000 )

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 19 —SUBSEQUENT EVENTS Public Offering On February 9, 2024, the Company entered into a securities purchase agreement with certain purchasers and a placement agency agreement with Spartan, pursuant to which the Company agreed to issue and sell to such purchasers an aggregate of 1,825,937 common shares and pre-funded warrants for the purchase of 3,174,063 common shares at an offering price of $1.00 per common share and $0.99 per pre-funded warrant, pursuant to the Company’s effective registration statement on Form S-1 (File No. 333-276670). On February 14, 2024, the closing of this offering was completed. At the closing, the purchasers prepaid the exercise price of the pre-funded warrants in full. Therefore, the Company received total gross proceeds of $5,000,000. Pursuant to the placement agency agreement, Spartan received a cash transaction fee equal to 8% of the aggregate gross proceeds and reimbursement of certain out-of-pocket expenses. After deducting these and other offering expenses, the Company received net proceeds of approximately $4,460,000. The pre-funded warrants are exercisable at any time until they are exercised in full at an exercise price of $0.01 per share, which has been pre-paid by the purchasers in full. The exercise price and number of common shares issuable upon exercise will adjust in the event of certain share dividends and distributions, share splits, share combinations, reclassifications or similar events affecting the common shares. Notwithstanding the foregoing, a holder will not have the right to exercise any portion of a pre-funded warrant if the holder (together with its affiliates) would beneficially own in excess of 4.99% of the number of common shares outstanding immediately after giving effect to the exercise, which such percentage may be increased or decreased by the holder, but not in excess of 9.99%, upon at least 61 days’ prior notice to the Company. Since the closing of this offering, the Company has issued 505,000 common shares upon the exercise of pre-funded warrants. OID Note Extension The Company used a portion of the net proceeds of the public offering to repay $1,250,000 New OID Note On March 4, 2024, the Company issued a 20% OID subordinated note in the principal amount of $1,250,000 to an accredited investor for a purchase price of $1,000,000. On March 27, 2024, the note was amended and restated to increase the principal amount to $1,562,500 and to increase the purchase price to $1,250,000. On April 9, 2024, the note was further amended and restated to increase the principal amount to $2,500,000 and to increase the purchase price to $2,000,000. This note is due and payable on June 4, 2024; provided, however, that if the Company has filed, prior to such date, a registration statement on Form S-1 relating to a public offering of its equity and the Form S-1 is still being reviewed by the SEC as of such date, then the maturity date will be automatically extended until July 5, 2024 and the principal amount of the note shall be increased to $2,750,000. The Company may voluntarily prepay the note in full at any time. In addition, if the Company consummates any equity or equity-linked or debt securities issuance, or enters into a loan agreement or other financing, other than certain excluded debt (as defined in the note), then the Company must prepay the note in full. The note is unsecured and has priority over all other unsecured indebtedness, except for certain senior indebtedness (as defined in the note). The note contains customary affirmative and negative covenants and events of default for a loan of this type. Preferred Dividends On January 30, 2024, the Company issued 22,538 common shares to the holders of series A senior convertible preferred shares in settlement of $30,494 of accrued dividends. On January 30, 2024, the Company issued 9,829 common shares to the holders of series B senior convertible preferred shares in settlement of $13,299 of accrued dividends. On February 13, 2014, the Company issued 99,205 common shares to a holder of series A senior convertible preferred shares in settlement of $100,475 of accrued dividends. Preferred Conversions Subsequent to December 31, 2024, the Company issued 474,856 common shares upon the conversion of 181,212 series A senior convertible preferred shares. Subsequent to December 31, 2024, the Company issued 296,742 common shares upon the conversion of 91,567 series B senior convertible preferred shares. Note Conversions On April 11, 2024, the Company issued 386,857 common shares upon the conversion of the promissory note issued on February 9, 2023 (see Note 14). On each of April 3, 2024 and April 12, 2024, the Company issued 252,102 common shares upon the conversion of $255,102.04 one of the secured convertible promissory note issued on October 8, 2021 (see Note 14).

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (30,005,148)	$ (10,159,600)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with GAAP and are presented in US dollars.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its majority-owned or controlled subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. In the opinion of management, the consolidated financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation.
Reverse Share Splits	Reverse Share Splits On September 11, 2023, the Company effected a 1-for-25 reverse split of its outstanding common shares. On January 8, 2024, the Company effected a 1-for-4 reverse split of its outstanding common shares. All outstanding common shares and warrants were adjusted to reflect both the 1-for-25 and 1-for-4 reverse splits, with the respective exercise prices of the warrants proportionately increased. The outstanding convertible notes and series A and B senior convertible preferred shares conversion prices were adjusted to reflect a proportional decrease in the number of common shares to be issued upon conversion. All share and per share data throughout these consolidated financial statements have been retroactively adjusted to reflect the reverse share splits. The total number of authorized common shares did not change. As a result of the reverse common share splits, an amount equal to the decreased value of common shares was reclassified from “common shares” to “additional paid-in capital.”
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Segment Reporting	Segment Reporting The Company has four reportable segments: Retail and Appliances, Retail and Eyewear, Construction, and Automotive Supplies. The Company reports all other business activities that are not reportable in the Corporate Services Segment. The Company reports segment information in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 280, “ Segment Reporting
Cash and Cash Equivalents, and Marketable Securities	Cash and Cash Equivalents, and Marketable Securities Cash and cash equivalents consist of cash on hand and highly liquid investments with original maturities of three months or less. The Company maintains deposits in several financial institutions, which may at times exceed amounts covered by insurance provided by the U.S. Federal Deposit Insurance Corporation (“FDIC”). The Company has not experienced any losses related to amounts in excess of FDIC limits. As of December 31, 2023 and 2022, the Company had $180,403 and $380,401 in excess of FDIC limits, respectively. The Company’s investments in marketable securities are classified based on the nature of the securities and their availability for use in current operations. The Company classifies its marketable debt securities as either short-term or long-term based on each instrument’s underlying contractual maturity date.
Reclassifications	Reclassifications Certain reclassifications within operating expenses have been made to the prior period’s financial statements to conform to the current period financial statement presentation. There is no impact in total to the results of operations and cash flows in all periods presented.
Revenue Recognition and Cost of Revenue	Revenue Recognition and Cost of Revenue The Company records revenue in accordance with ASC 606, “ Revenue from Contracts with Customers Retail and Appliances Segment Revenue is derived in the Retail and Appliances Segment from the sale of appliance products and services to individual retail consumers (homeowners), builders and designers. The Company sells its appliance products and services at its retail store and showroom or through its website. Revenue from the sale of appliance products is recognized at a point in time when control of the promised goods or services is transferred to the customer, generally at the time of shipment or delivery, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The consideration promised includes fixed and variable amounts. The fixed amount of consideration is the standalone selling price of the goods sold. Variable considerations, including cash discounts, rebates, and estimated returns are deducted from gross sales in determining net sales at the time revenues are recorded. The Company includes in the transaction price an amount of variable consideration only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Historical return estimates have not materially differed from actual returns in any of the periods presented. Any sales tax collected from customers are remitted to governmental authorities and excluded from revenues. In the normal course of business, payment is collected from the customer when an order is placed and such cash receipts are included in customer deposits until either recognized as revenue when the order is shipped to the customer, or the customer is refunded by the Company in the event of an order cancellation. Cost of revenue includes the costs of products sold, shipping costs, inventory write-downs, and where applicable installation, net of volume rebates and other incentives received from vendors. Shipping charges billed to customers are included in net revenues and any related shipping costs are included in cost of sales. Retail and Eyewear Segment Revenue is derived in the Retail and Eyewear Segment from the sales of a wide variety of eyewear products and accessories as well as personal protective equipment as well as personal protective equipment (face masks and select health and personal care items) to big-box national retail chains, distributors, as well as online order retailers. Revenue from the sale of eyewear products, including those that are subject to inventory consignment agreements, is recognized at a point in time when control of the promised goods or services is transferred to the customer, generally at the time of shipment or delivery, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Under consignment arrangements, the customer takes possession of the product, but the Company retains control and title until a point in time when the Company’s product is sold from the customer to the end user. The consideration promised includes fixed and variable amounts. The fixed amount of consideration is the standalone selling price of the goods sold. Variable considerations, including discounts, promotions, allowances, and estimated returns are deducted from gross sales in determining net sales at the time revenues are recorded. The Company includes in the transaction price an amount of variable consideration only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Any sales tax collected from customers are remitted to governmental authorities and excluded from revenues. Cost of revenues include the costs of products sold, freight and import costs, supply chain management, inventory write-downs, and any other indirect costs related to contract performance. The Company had one major customer who represents a significant portion of revenue in the retail and eyewear segment. This customer represented 63% of total revenue in the Retail and Eyewear Segment for the year ended December 31, 2023. Shipping charges billed to customers are included in net revenues and any related shipping costs are included in cost of sales. Construction Segment Revenue is derived in the Construction Segment primarily through contracts with customers whereby the Company specializes in all aspects of products and services relating to finished carpentry, custom cabinetry, and countertops. The Company recognizes revenue when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company accounts for a contract when it has approval and commitment from both parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance, and collectability of consideration is probable. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. Since most contracts are bundled to include both material and installation services, the Company combines these items into one performance obligation as the overall promise to transfer the individual goods or services is not separately identifiable from other promises in the contract and, therefore, is not distinct. The Company does offer assurance-type warranties on certain of its installed products and services that do not represent a separate performance obligation and, as such, do not impact the timing or extent of revenue recognition. For any contracts that are not complete at the reporting date, the Company recognizes revenue over time, because of the continuous transfer of control to the customer as work is performed at the customer’s site and, therefore, the customer controls the asset as it is being installed. The Company utilizes the output method to measure progress toward completion for the value of the goods and services transferred to the customer as it believes this best depicts the transfer of control of assets to the customer. Additionally, external factors such as weather, and customer delays may affect the progress of a project’s completion, and thus the timing and amount of revenue recognition, cash flow, and profitability from a particular contract may be adversely affected. An insignificant portion of sales, primarily retail sales, is accounted for on a point-in-time basis when the sale occurs. Sales taxes, when incurred, are recorded as a liability and excluded from revenue on a net basis. Contracts can be subject to modification to account for changes in contract specifications and requirements. The Company considers contract modifications to exist when the modification either creates new, or changes the existing, enforceable rights and obligations. Most contract modifications are for goods or services that are not distinct from the existing contract due to the significant integration service provided in the context of the contract and are accounted for as if they were part of that existing contract. The effect of a contract modification on the transaction price and the Company’s measure of progress for the performance obligation to which it relates, is recognized as an adjustment to revenue on a cumulative catch-up basis. All contracts are billed either contractually or as work is performed. Billing on long-term contracts occurs primarily on a monthly basis throughout the contract period whereby the Company submits progress invoices for customer payment as work is performed. On some contracts, the customer may withhold payment on an invoice equal to a percentage of the invoice amount, which will be subsequently paid after satisfactory completion of each project. This amount is referred to as retainage and is common practice in the construction industry, as it allows customers to ensure the quality of the service performed prior to full payment. The retention provisions are not considered a significant financing component. Cost of revenues include all direct material and labor, inventory write-downs, equipment costs, and any other indirect costs related to contract performance. Costs to obtain contracts are expensed as incurred as the Company’s contracts are typically completed in one year or less, and where applicable, the Company generally would incur these costs whether or not it ultimately obtains the contract. The Company does not disclose the value of its remaining performance obligations on uncompleted contracts as its contracts generally have a duration of one year or less. The Company records a contract asset when it has satisfied its performance obligation prior to billing and a contract liability when a customer payment is received prior to the satisfaction of the Company’s performance obligation. The difference between the beginning and ending balances of contract assets and liabilities primarily results from the timing of the Company’s performance and the customer’s payment. At times, the Company has a right to payment from previous performance that is conditional on something other than passage of time, such as retainage, which is included in contract assets or contract liabilities, as determined on a contract-by-contract basis. Automotive Supplies Segment Revenue is derived in the Automotive and Supplies Segment from the sale of horn and safety warning lights for cars, trucks, industrial equipment and emergency vehicles. The Company sells its automotive and supplies products to big-box national retail chains, through specialty and industrial distributors, as well as online/mail order retailers and original equipment manufacturers. Revenue from the sale of automotive and supplies products is recognized at a point in time when control of the promised goods or services is transferred to the customer, generally at the time of shipment or delivery, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The consideration promised includes fixed and variable amounts. The fixed amount of consideration is the standalone selling price of the goods sold. Variable considerations, including cash discounts, rebates, warranties, and estimated returns are deducted from gross sales in determining net sales at the time revenues are recorded. The Company includes in the transaction price an amount of variable consideration only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Any sales tax collected from customers are remitted to governmental authorities and excluded from revenues. The Company collects payment for internet and phone orders, including tax, from the customer at the time the order is shipped. Customers placing orders with a purchase order through the EDI (Electronic Data Interface) are allowed to purchase on credit and make payment after receipt of product on the agreed upon terms. Cost of revenues include the costs of products sold, freight and import costs, inventory write-downs, and any other indirect costs related to contract performance. The Company had two major customers who represent a significant portion of revenue in the automotive segment. These two customers represented 47.6% and 39.4% of total revenue in the Automotive Segment for the years ended December 31, 2023 and 2022, respectively. Shipping charges billed to customers are included in net revenues and any related shipping costs are included in cost of sales.
Receivables	Receivables Receivables consist of trade receivables arising from credit sales to customers in the normal course of business, credit card transactions in the process of settlement, retainage, and vendor rebates receivable. Vendor rebates receivable represent amounts due from manufacturers from whom the Company purchases products and are stated at the amount that management expects to collect, net of amounts due to the vendor. Rebates are calculated on product and model sales programs from specific vendors. The rebates are paid at intermittent periods either in cash or through issuance of vendor credit memos, which can be applied against the vendors accounts payable. Historically, the Company has not had any significant rebates receivable. Retainage receivables represent the amount retained by customers to ensure the quality of the installation and is received after satisfactory completion of each installation project. These receivables are recorded at the time of sale, net of an allowance for current expected credit losses. In accordance with ASC 326, “ Financial Instruments – Credit Losses
Inventories	Inventories Inventories consist of finished goods, raw materials, and inventories in transit. Inventories are stated at the lower of cost or net realizable value. Cost is generally determined using the weighted-average cost method or first-in, first-out method, and includes all costs incurred to deliver inventories to the Company’s warehouses including freight, non-refundable taxes, duty, and other handling fees and costs directly related to bringing inventories to its present location and condition. Inventories held at consignment locations are included in the Company’s finished goods inventories. Work in process inventories are immaterial to the consolidated financial statements. The Company periodically reviews its inventories and records a provision for estimated losses related to excess, damaged, slow-moving, or obsolete inventories. The amount of the provision is equal to the difference between the cost of the inventories and its net realizable value based upon assumptions about product quality, damages, shrinkage, future demand, selling prices, and market conditions. As of December 31, 2023 and 2022, the estimated reserve for obsolescence amounted to $1,495,280 and $425,848, respectively.
Property and Equipment	Property and Equipment Property and equipment is stated at historical cost less accumulated depreciation. Leasehold improvements are amortized over the lesser of the base term of the lease or estimated life of the leasehold improvements. Maintenance and repairs of property and equipment are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful lives as follows: Description Useful Life (Years) Machinery and equipment 3-7 Office furniture and equipment 3-5 Transportation equipment 3-5 Displays 1-3 Leasehold improvements 1-5
Leases	Leases The Company evaluates all contracts at inception or upon modification to determine whether such contract contains a lease in accordance with ASC 842, “ Leases At commencement of a lease, the Company recognizes ROU assets and related lease liabilities on the balance sheet for all leases greater than one year in duration. Lease liabilities and their corresponding ROU assets are initially measured at the present value of the unpaid lease payments as of the lease commencement date. If the lease contains a renewal and/or termination option, the exercise of the option is included in the term of the lease if the Company is reasonably certain that a renewal or termination option will be exercised. As the Company’s leases do not provide an implicit rate, the Company uses an estimated incremental borrowing rate (“IBR”) based on the information available at the commencement date of the respective lease to determine the present value of future payments. The IBR is determined by estimating what it would cost the Company to borrow a collateralized amount equal to the total lease payments over the lease term based on the contractual terms of the lease and the location of the leased asset. When calculating the present value of minimum lease payments, the Company accounts for leases as one single lease component if a lease has both lease and non-lease components. Variable lease and non-lease components are expensed as incurred. The Company does not recognize ROU assets and lease liabilities for short-term leases that have an initial lease term of 12 months or less.
Business Combinations	Business Combinations The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “ Business Combinations Fair Value Measurement
Intangible Assets	Intangible Assets Acquired identifiable intangible assets are amortized over their estimated useful life on a straight-line basis. Estimated useful lives are determined considering the period the intangible assets are expected to contribute to future cash flows. The Company has no intangible assets with indefinite lives. Amortization is calculated using the straight-line method over the estimated useful lives as follows: Description Useful Customer-related 9-15 Marketing-related 4-5 Technology-related 7
Long-Lived Assets	Long-Lived Assets The Company reviews the carrying value of long-lived assets such as property and equipment, ROU assets, and definite-lived intangible assets for impairment in accordance with ASC 360, “ Property, Plant, and Equipment If such facts indicate a potential impairment, the Company assess the recoverability of an asset group by determining if the carrying value of the asset group exceeds the sum of the projected undiscounted cash flows expected to result from the use and eventual disposition of the assets over the remaining economic life of the primary asset in the asset group. If the recoverability test indicates that the carrying value of the asset group is not recoverable, the Company estimates the fair value of the asset group using appropriate valuation methodologies, which would typically include an estimate of discounted cash flows. Any impairment would be measured as the difference between the asset group’s carrying amount and its estimated fair value. During the year ended December 31, 2023, the Company recorded impairments of $4,246,830 related to its intangible assets. During the year ended December 31, 2022, there were no impairments of long-lived assets.
Goodwill	Goodwill In accordance with ASC 350, “ Intangibles — Goodwill and Other The Company estimates the fair value of its reporting units based on the present value of estimated future cash flows. Considerable management judgment is necessary to evaluate the impact of operating and macroeconomic changes, and to estimate the future cash flows used to measure fair value. The Company’s estimates of future cash flows consider past performance, current and anticipated market conditions, and internal projections and operating plans, including forecasted growth rates and estimated discount rates. If the fair value of a reporting unit is less than its carrying amount, a reporting unit is considered impaired, and an impairment charge is recognized for the difference. During the year ended December 31, 2023, the Company recorded goodwill impairments of $10,401,218. During the year ended December 31, 2022, there were no impairments of goodwill.
Warrant Liabilities	Warrant Liabilities The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the specific terms of the warrants in accordance with ASC 480, “ Distinguishing Liabilities from Equity Contracts in Entity’s Own Equity
Embedded Derivative Liabilities	Embedded Derivative Liabilities The Company evaluates the embedded features of its financial instruments, including its preferred shares, convertible notes payable and warrants in accordance with ASC 480 and ASC 815 “ Derivatives and Hedging The Company has a sequencing policy, whereby in the event that reclassification of contracts from equity to assets or liabilities is necessary in accordance with ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares, shares will be allocated on the basis of the earliest maturity date of potentially dilutive instruments first, with the earliest maturity date of grants receiving the first allocation of shares. Pursuant to ASC 815, issuances of securities to the Company’s employees and directors, or to compensate grantees in a share-based payment arrangement, are not subject to the sequencing policy.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of a financial instrument is the amount the Company would receive to sell an asset, or pay to transfer a liability, in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. In the absence of such data, fair value is estimated using internal information consistent with what market participants would use in a hypothetical transaction. According to ASC 820, the fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value. The Company’s assessment of the significance of a particular input to the fair value measurements requires judgment and may affect the valuation of the assets and liabilities being measured and their placement within the fair value hierarchy. The Company uses appropriate valuation techniques based on available inputs to measure the fair value of its assets and liabilities. The fair value hierarchy is defined in the following three categories: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. The Company holds certain assets and liabilities that are required to be measured at fair value on a recurring and non-recurring basis (see Note 11).
Stock-Based Compensation	Stock-Based Compensation Stock-based awards granted to qualified employees, non-employee directors and consultants are measured at fair value and recognized as an expense in accordance with ASC 718, “ Compensation – Stock Compensation
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method in accordance with ASC 740, “ Income Taxes The Company recognizes the tax benefit of an uncertain tax position only if it is more likely than not the position will be sustainable upon examination by the taxing authority, including resolution of any related appeals or litigation processes. This evaluation is based on all available evidence and assumes that the tax authorities have full knowledge of all relevant information concerning the tax position. The tax benefit recognized is measured as the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. The Company recognizes interest accrued and penalties related to unrecognized tax benefits in income tax expense.
Loss Per Share	Loss Per Share Basic loss per share is calculated by dividing the net loss by the weighted average number of common shares outstanding during each period. Diluted loss per share is calculated by adjusting the weighted average number of common shares outstanding for the dilutive effect, if any, of common share equivalents. Common share equivalents whose effect would be antidilutive are not included in diluted loss per share. The Company uses the treasury stock method to determine the dilutive effect, which assumes that all common share equivalents have been exercised at the beginning of the period and that the funds obtained from those exercises were used to repurchase common shares at the average closing market price during the period. As of December 31, 2023 and 2022, there were 10,145,954 and 64,669, respectively, potential common share equivalents series A and B senior convertible preferred shares, convertible notes, and warrants excluded from the diluted loss per share calculations as their effect is anti-dilutive.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, “ Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, “ Income Taxes (Topic 740): Improvements to Income Tax Disclosures In November 2023, the FASB issued ASU 2023-07, “ Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures The Company currently believes there are no other issued and not yet effective accounting standards that are materially relevant to its consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Depreciation Estimated Useful Lives	Depreciation is calculated using the straight-line method over the estimated useful lives as follows: Description Useful Life (Years) Machinery and equipment 3-7 Office furniture and equipment 3-5 Transportation equipment 3-5 Displays 1-3 Leasehold improvements 1-5
Schedule of Depreciation Estimated Useful Lives	Amortization is calculated using the straight-line method over the estimated useful lives as follows: Description Useful Customer-related 9-15 Marketing-related 4-5 Technology-related 7

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Schedule of Purchase Price	The purchase price was allocated as follows: Initial Allocation (1) Adjustments Updated Allocation Purchase consideration at fair value: Cash $ 4,000,000 $ - $ 4,000,000 Notes payable, net of debt discount 500,000 - 500,000 Amount of consideration $ 4,500,000 $ - $ 4,500,000 Assets acquired and liabilities assumed at fair value Cash $ 329,113 $ 19,025 $ 348,138 Accounts receivable 1,922,052 (75,925 ) 1,846,127 Inventory 9,997,332 (3,357,014 ) 6,640,318 Prepaids and other current assets 79,777 29,959 109,736 Property and equipment 545,670 (146,202 ) 399,468 Other assets 74,800 - 74,800 Customer-related intangible - 336,000 336,000 Marketing-related intangible 308,000 (69,000 ) 239,000 Goodwill - 757,283 757,283 Accounts payable and accrued expenses (6,116,883 ) 133,987 (6,250,870 ) Net assets acquired $ 7,139,861 $ - $ 4,500,000 (1) As reported in the Company’s September 30, 2023 Form 10-Q, filed on November 14, 2023.
Schedule of Pro Forma Results Effects of ICU Eyewear Acquisition	The following unaudited pro forma results presented below include the effects of the ICU Eyewear acquisition as it had been consummated as of January 1, 2022, with adjustments to give effect to pro forma events that are directly attributable to the acquisition. For the Years Ended 2023 2022 Revenues $ 70,711,483 $ 69,375,505 Net loss (32,595,728 ) (11,806,564 ) Net loss attributable to common shareholders (33,903,916 ) (21,076,180 ) Loss per share attributable to common shareholders: Basic and diluted $ (92.80 ) $ (878.14 )

Disaggregation of Revenues an_2

Disaggregation of Revenues and Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2023
Disaggregation of Revenues and Segment Reporting [Abstract]
Schedule of Revenues	The Company’s revenues for the years ended December 31, 2023 and 2022 are disaggregated as follows: For the Year Ended December 31, 2023 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Total Revenues Appliances $ 8,004,226 $ - $ - $ - $ 8,004,226 Appliance accessories, parts, and other 957,022 - - - 957,022 Eyewear-related - 13,896,847 - - 13,896,847 Personal protective equipment and other - 1,557,250 - - 1,557,250 Automotive horns - - - 3,150,530 3,150,530 Automotive lighting - - - 1,400,056 1,400,056 Custom cabinets and countertops - - 9,639,549 - 9,639,549 Finished carpentry - - 30,076,338 - 30,076,338 Total revenues $ 8,961,248 $ 15,454,097 $ 39,715,887 $ 4,550,586 $ 68,681,818 For the Year Ended December 31, 2022 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Total Revenues Appliances $ 9,197,811 $ - $ - $ - $ 9,197,811 Appliance accessories, parts and other 1,473,318 - - - 1,473,318 Eyewear - - - - - Eyewear accessories, parts and other - - - - - Automotive horns - - - 5,068,616 5,068,616 Automotive lighting - - - 1,420,472 1,420,472 Custom cabinets and countertops - - 10,644,283 - 10,644,283 Finished carpentry - - 21,124,624 - 21,124,624 Total revenues $ 10,671,129 $ - $ 31,768,907 $ 6,489,088 $ 48,929,124
Schedule of Total Assets by Operating Segment	Segment information for the years ended December 31, 2023 and 2022 are as follows: For the Year Ended December 31, 2023 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Corporate Services Total Revenues $ 8,961,248 $ 15,454,097 $ 39,715,887 $ 4,550,586 $ - $ 68,681,818 Operating expenses Cost of revenues 7,083,662 11,738,639 23,162,151 3,154,717 - 45,139,169 Personnel 1,052,118 2,793,210 8,428,963 1,226,788 92,011 13,593,090 Personnel – corporate allocation (309,400 ) - (928,200 ) (309,400 ) 1,547,000 - Depreciation and amortization 151,362 371,662 1,561,770 155,886 - 2,240,680 General and administrative 1,424,889 1,475,777 5,526,842 1,004,716 2,238,750 11,670,974 General and administrative – management fees 300,000 225,000 500,000 300,000 - 1,325,000 General and administrative – corporate allocation (174,457 ) (51,537 ) (881,497 ) (160,152 ) 1,267,643 - Impairment of goodwill and intangible assets 1,484,229 - 10,097,146 3,066,673 - 14,648,048 Total operating expenses 11,012,403 16,552,751 47,467,175 8,439,228 5,145,404 88,616,961 Loss from operations $ (2,051,155 ) $ (1,098,654 ) $ (7,751,288 ) $ (3,888,642 ) $ (5,145,404 ) $ (19,935,143 ) For the Year Ended December 31, 2022 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Corporate Services Total Revenues $ 10,671,129 $ - $ 31,768,907 $ 6,489,088 $ - $ 48,929,124 Operating expenses Cost of revenues 8,203,401 - 20,980,103 4,044,226 - 33,227,730 Personnel 1,122,239 - 6,999,474 1,394,061 15,327 9,531,101 Personnel – corporate allocation (299,700 ) - (899,100 ) (299,700 ) 1,498,500 - Depreciation and amortization 222,438 - 1,607,148 207,526 - 2,037,112 General and administrative 1,426,936 - 5,653,626 1,319,851 372,276 8,772,689 General and administrative – management fees 300,000 - 500,000 300,000 - 1,100,000 General and administrative – corporate allocation (77,234 ) - (1,092,421 ) (344,482 ) 1,514,137 - Total operating expenses 10,898,080 - 33,748,830 6,621,482 3,400,240 54,668,632 Loss from operations $ (226,951 ) $ - $ (1,979,923 ) $ (132,394 ) $ (3,400,240 ) $ (5,739,508 )
Schedule of Total Assets by Operating Segment	Total assets by operating segment at December 31, 2023 and 2022 are as follows: At December 31, 2023 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Corporate Services Total Assets Current assets $ 1,939,951 $ 6,734,826 $ 7,580,585 $ 1,944,601 $ 514,669 $ 18,714,632 Long-lived assets 88,505 2,580,035 8,020,469 156,221 - 10,845,230 Goodwill - 757,283 9,051,052 - - 9,808,335 Total assets $ 2,028,456 $ 10,072,144 $ 24,652,106 $ 2,100,822 $ 514,669 $ 39,368,197 At December 31, 2022 Retail and Appliances Retail and Eyewear Construction Automotive Supplies Corporate Services Total Assets Current assets $ 2,857,505 $ - $ 5,355,827 $ 2,295,424 $ 716,945 $ 11,225,701 Long-lived assets 781,521 - 12,302,214 1,722,993 - 14,806,728 Goodwill 942,575 - 16,772,042 1,737,653 - 19,452,270 Total assets $ 4,581,601 $ - $ 34,430,083 $ 5,756,070 $ 716,945 $ 45,484,699

Receivables (Tables)

Receivables (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Schedule of Receivables	Receivables as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Trade accounts receivable $ 6,766,088 $ 4,867,749 Vendor rebates receivable - 460 Credit card payments in process of settlement 54,285 102,917 Retainage 1,075,761 603,442 Total receivables 7,896,134 5,574,568 Allowance for expected credit losses (344,165 ) (359,000 ) Total receivables, net $ 7,551,969 $ 5,215,568

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2023
Inventories [Abstract]
Schedule of Inventories	Inventories as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Appliances $ 1,447,368 $ 2,155,839 Eyewear 5,880,478 - Automotive 1,190,899 934,683 Construction 1,976,067 1,519,345 Total inventories 10,494,812 4,609,867 Less reserve for obsolescence (1,495,280 ) (425,848 ) Total inventories, net $ 8,999,532 $ 4,184,019

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Machinery and equipment $ 1,406,531 $ 1,403,817 Office furniture and equipment 156,960 156,960 Transportation equipment 1,158,102 883,077 Displays 610,960 - Leasehold improvements 191,889 166,760 Total property and equipment 3,524,442 2,610,614 Less: accumulated depreciation (1,625,793 ) (725,408 ) Total property and equipment, net $ 1,898,649 $ 1,885,206

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2023
Intangible Assets and Goodwill [Abstract]
Schedule of Intangible Assets	Intangible assets as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Customer-related $ 5,484,500 $ 9,024,000 Marketing-related 1,338,000 2,684,000 Technology-related - 623,000 Total intangible assets 6,822,500 12,331,000 Less: accumulated amortization (1,848,152 ) (2,345,871 ) Total intangible assets, net $ 4,974,348 $ 9,985,129
Schedule of Amortization Expense for Intangible Assets	Estimated amortization expense for intangible assets for the next five years consists of the following as of December 31, 2023: Year Ending December 31, Amount 2024 $ 762,433 2025 693,256 2026 653,006 2027 532,256 2028 488,439 Thereafter 1,844,958 Total estimated amortization expense $ 4,974,348
Schedule of Carrying Amount of Goodwill	Below is a table summarizing the changes in the carrying amount of goodwill for the years ended December 31, 2023 and 2022: Amount Balance as of December 31, 2021 $ 19,452,270 Impairments - Balance as of December 31, 2022 $ 19,452,270 Goodwill from the acquisition of ICU Eyewear 757,283 Impairments (10,401,218 ) Balance as of December 31, 2023 $ 9,808,335

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Accounts Payable and Accrued Expenses [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Trade accounts payable $ 7,540,554 $ 4,129,393 Credit cards payable 401,665 357,964 Accrued payroll liabilities 1,334,456 824,369 Accrued interest 1,712,991 1,179,875 Accrued dividends 32,997 136,052 Other accrued liabilities 2,095,958 114,116 Total accounts payable and accrued expenses $ 13,118,621 $ 6,741,769

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of Operating Leases	Operating leases as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Operating lease right-of-use assets $ 3,818,498 $ 2,854,196 Operating lease liabilities, current portion 1,038,978 713,100 Operating lease liabilities, long-term 2,932,686 2,237,797 Total operating lease liabilities $ 3,971,664 $ 2,950,897 Weighted-average remaining lease term (months) 43 47 Weighted average discount rate 9.04 % 4.36 %
Schedule of Components of Operating Lease Expense	The components of operating lease expense consisted of the following for the years ended December 31, 2023 and 2022: December 31, December 31, Fixed operating lease expense $ 1,095,515 $ 700,091 Variable operating lease expense 485,048 354,845 Total operating lease expense $ 1,580,563 $ 1,054,936
Schedule of Estimated Future Minimum Payments of Operating Leases	Estimated future minimum payments of operating leases for the next five years consists of the following as of December 31, 2023: Year Ending December 31, Amount 2024 $ 1,332,327 2025 1,304,733 2026 1,032,656 2027 766,969 2028 273,660 Total 4,710,345 Less: imputed interest (738,681 ) Total operating lease liabilities $ 3,971,664
Schedule of Finance Leases	Finance leases as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Machinery and equipment $ 1,126,004 $ 1,126,004 Office furniture and equipment 18,482 18,482 Total leased equipment (property and equipment) 1,144,486 1,144,486 Less: accumulated depreciation (435,834 ) (200,010 ) Total leased equipment, net $ 708,652 $ 944,476 Finance lease liabilities, current portion 178,906 185,718 Finance lease liabilities, long-term 605,242 784,148 Total finance lease liabilities $ 784,148 $ 969,866 Weighted-average remaining lease term (months) 49 60 Weighted average discount rate 5.15 % 5.15 %
Schedule of Components of Finance Lease Expense	The components of finance lease expense consisted of the following for the years ended December 31, 2023 and 2022: December 31, December 31, Depreciation expense $ 235,824 $ 195,561 Interest expense 49,754 49,784 Total finance lease expense $ 285,578 $ 245,345
Schedule of Estimated Future Minimum Payments of Finance Leases	Estimated future minimum payments of finance leases for the next five years consists of the following as of December 31, 2023: Year Ending December 31, Amount 2024 $ 218,099 2025 211,332 2026 211,332 2027 210,042 2028 28,833 Total 879,638 Less: amount representing interest (95,490 ) Total finance lease liabilities $ 784,148

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Measurements [Abstract]
Schedule of Fair Value of Financial Instruments Measured Recurring Basis	The fair value of financial instruments measured on a recurring basis as of December 31, 2023 consisted of the following: Fair Value Measurements as of December 31, 2023 Description Level 1 Level 2 Level 3 Total Derivative liabilities $ - $ - $ 1,389,203 $ 1,389,203
Schedule of Roll-Forward of Changes for Financial Instruments Fair Value on a Recurring Basis	The following table provides a roll-forward of changes for financial instruments measured at fair value on a recurring basis for the years ended December 31, 2023: Derivative liabilities Amount Balance as of December 31, 2022 $ - Initial fair value of derivative liabilities upon issuance 2,613,177 Gain on change in fair value of derivative liabilities (385,138 ) Extinguishment of derivative liabilities upon conversion of convertible notes (838,836 ) Balance as of December 31, 2023 $ 1,389,203 Warrant liability Amount Balance as of December 31, 2022 $ - Fair value of warrant liability upon issuance 1,156,300 Loss on change in fair value of warrant liability 27,900 Extinguishment of warrant liability upon exercise of prefunded warrants (1,184,200 ) Balance as of December 31, 2023 $ -

Revolving Line of Credit (Table

Revolving Line of Credit (Tables)	12 Months Ended
	Dec. 31, 2023
Revolving Line of Credit [Abstract]
Schedule of Revolving Line of Credit	Revolving line of credit as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Revolving loan $ 4,330,540 $ - Less: debt discounts (683,029 ) - Total revolving line of credit, net 3,647,511 - Current portion of revolving line of credit $ - $ - Revolving line of credit, net of current portion $ 3,647,511 $ -

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Payable [Abstract]
Schedule of Notes Payable	Notes payable as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Vehicle loans $ 389,226 $ 230,235 6% Amortizing promissory note 562,411 465,805 6% Subordinated promissory notes 500,000 - Purchase and sale of future revenues loan 1,807,800 - 20% OID subordinated promissory notes 3,125,000 - Total notes payable 6,384,437 - Less: debt discounts (3,534,561 ) - Total notes payable, net $ 2,849,876 $ 696,040 Current portion of notes payable, net $ 2,575,730 $ 551,210 Notes payable, net of current portion $ 274,146 $ 144,830
Schedule of Estimated Future Minimum Principal Payments of Notes Payable	Estimated future minimum principal payments of notes payable for the next five years consists of the following as of December 31, 2023: Year Ending December 31, Amount 2024 $ 6,110,291 2025 105,068 2026 75,485 2027 62,699 2028 30,894 Total payments $ 6,384,437

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Convertible Notes Payable [Abstract]
Schedule of Convertible Notes Payable	Convertible notes payable as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Secured convertible promissory notes $ 24,860,000 $ 24,860,000 6% subordinated convertible promissory notes 2,520,346 2,520,346 Private placements of convertible promissory notes 1,222,408 - Total convertible notes payable 28,602,754 27,380,346 Less: debt discounts (1,936,534 ) (2,712,547 ) Total convertible notes payable, net $ 26,666,220 $ 24,667,799 Current portion of convertible notes payable, net $ 3,614,142 $ - Convertible notes payable, net of current portion $ 23,052,078 $ 24,667,799
Schedule of Estimated Future Minimum Principal Payments of Convertible Notes Payable	Estimated future minimum principal payments of convertible notes payable for the next five years consists of the following as of December 31, 2023: Year Ending December 31, Amount 2024 $ 3,742,754 2025 - 2026 24,860,000 Total payments $ 28,602,754

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Dec. 31, 2023
Related Parties [Abstract]
Schedule of Related Party Note Payable	Related party note payable as of December 31, 2023 and 2022 consisted of the following: December 31, December 31, Related party promissory note $ 578,290 $ 362,779 Current portion of related party note payable $ 578,290 $ 362,779 Related party note payable, net of current portion $ - $ -

Shareholders_ Equity (Deficit)

Shareholders’ Equity (Deficit) (Tables)	12 Months Ended
	Dec. 31, 2023
Shareholders’ Equity (Deficit) [Abstract]
Schedule of Warrants Outstanding	Below is a table summarizing the changes in warrants outstanding during the years ended December 31, 2023 and 2022: Warrants Weighted- Outstanding as of December 31, 2021 13,024 $ 952.00 Granted (1) 19,785 525.00 Exercised (2,097 ) (558.00 ) Outstanding as of December 31, 2022 30,712 413.98 Granted 199,719 39.60 Exercised (94,816 ) (17.43 ) Outstanding as of December 31, 2023 135,615 $ 33.86 Exercisable as of December 31, 2023 131,536 $ 21.88 (1) Includes the issuance of warrants for the purchase of 2,955 common shares and an increase of 16,830 common shares underlying warrants pursuant to the adjustments described above.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Provision of Income Taxes	The components for the provision of income taxes include: December 31, December 31, Current Federal and State $ 586,000 $ (206,000 ) Deferred Federal and State (194,000 ) (1,471,000 ) Total (benefit) provision for income taxes $ 392,000 $ (1,677,000 )
Schedule of Reconciliation of the Statutory Us Federal Income Tax Rate	A reconciliation of the statutory US Federal income tax rate to the Company’s effective income tax rate is as follows: December 31, December 31, Federal tax 21.0 % 21.0 % State tax 1.7 % 1.1 % Permanent items (5.1 )% (3.1 )% Measurement period adjustment (6.9 )% - % Valuation allowance (11.9 )% - % Other - % (5.5 )% Effective income tax rate (1.2 )% 13.5 %
Schedule of Major Components of Deferred Tax Assets and Liabilities	The major components of deferred tax assets and liabilities are as follows: December 31, December 31, Deferred tax assets Inventory obsolescence $ 341,000 $ 93,000 Sales return reserve 104,000 - Business interest limitation 3,134,000 1,707,000 Lease liabilities 492,000 650,000 Other 123,000 75,000 Loss carryforward 1,845,000 285,000 Valuation allowance (4,736,000 ) - Total deferred tax assets $ 1,303,000 $ 2,810,000 Deferred tax liabilities Fixed assets $ (391,000 ) $ (418,000 ) Right-of-use assets (468,000 ) (628,000 ) Intangibles (1,144,000 ) (2,363,000 ) Other (58,000 ) - Total deferred tax liabilities $ (2,061,000 ) $ (3,409,000 ) Total net deferred income tax liabilities $ (758,000 ) $ (599,000 )

Organization and Nature of Bu_2

Organization and Nature of Business (Details) - USD ($)		12 Months Ended
	May 28, 2020	Dec. 31, 2023	Dec. 31, 2022	Feb. 09, 2023	Oct. 08, 2021	Mar. 30, 2021	Sep. 30, 2020
Organization and Nature of Business [Line Items]
State of incorporation		1847 Holdings LLC (the “Company”) was formed under the laws of the State of Delaware on January 22, 2013
Acquired interest description	The Company owns 95% of 1847 Asien, with the remaining 5% held by a third-party, and 1847 Asien owns 100% of Asien’s.
Cash and cash equivalents (in Dollars)		$ 766,414
Working capital deficit (in Dollars)		9,424,591
Operating loss (in Dollars)		(19,935,143)	$ (5,739,508)
Operating activities (in Dollars)		$ (7,540,293)	$ (4,131,477)
Third-Party [Member]
Organization and Nature of Business [Line Items]
Percentage of ownership interest rate				100%	92.50%	92.50%	92.50%
Kyle’s one [Member] | Third-Party [Member]
Organization and Nature of Business [Line Items]
Percentage of ownership interest rate							7.50%
Kyle’s Two [Member] | Third-Party [Member]
Organization and Nature of Business [Line Items]
Percentage of ownership interest rate							100%
Wolo Mfg and Wolo H&S [Member] | Third-Party [Member]
Organization and Nature of Business [Line Items]
Percentage of ownership interest rate						7.50%
Wolo Mfg and Wolo H&S One [Member] | Third-Party [Member]
Organization and Nature of Business [Line Items]
Percentage of ownership interest rate						100%
Mountain Door & Trim Inc [Member] | Third-Party [Member]
Organization and Nature of Business [Line Items]
Percentage of ownership interest rate					7.50%
ICU Holdings Inc [Member] | Third-Party [Member]
Organization and Nature of Business [Line Items]
Percentage of ownership interest rate				100%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies [Line Items]
Losses related to amounts in FDIC	$ 180,403	$ 380,401
Revenue percentage	63%
Revenue automotive segment	47.60%	39.40%
Current expected credit losses amount	$ 344,165	$ 359,000
Obsolescence amount	$ 1,495,280	425,848
Impairments of intangible assets		$ 4,246,830
Fair value of reporting unit percentage	9.99%	50%
Goodwill impairments	$ 10,401,218
Potential common share (in Shares)	10,145,954	64,669
Tax Benefit Recognized [Member]
Summary of Significant Accounting Policies [Line Items]
Tax benefit in largest amount	50%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Depreciation Estimated Useful Lives	Dec. 31, 2023
Machinery and Equipment [Member] | Minimum [Member]
Schedule of Depreciation Estimated Useful Lives [Line Items]
Estimated useful lives of property and equipment	3 years
Machinery and Equipment [Member] | Maximum [Member]
Schedule of Depreciation Estimated Useful Lives [Line Items]
Estimated useful lives of property and equipment	7 years
Office furniture and equipment [Member] | Minimum [Member]
Schedule of Depreciation Estimated Useful Lives [Line Items]
Estimated useful lives of property and equipment	3 years
Office furniture and equipment [Member] | Maximum [Member]
Schedule of Depreciation Estimated Useful Lives [Line Items]
Estimated useful lives of property and equipment	5 years
Transportation Equipment [Member] | Minimum [Member]
Schedule of Depreciation Estimated Useful Lives [Line Items]
Estimated useful lives of property and equipment	3 years
Transportation Equipment [Member] | Maximum [Member]
Schedule of Depreciation Estimated Useful Lives [Line Items]
Estimated useful lives of property and equipment	5 years
Displays [Member] | Minimum [Member]
Schedule of Depreciation Estimated Useful Lives [Line Items]
Estimated useful lives of property and equipment	1 year
Displays [Member] | Maximum [Member]
Schedule of Depreciation Estimated Useful Lives [Line Items]
Estimated useful lives of property and equipment	3 years
Leasehold Improvements [Member] | Minimum [Member]
Schedule of Depreciation Estimated Useful Lives [Line Items]
Estimated useful lives of property and equipment	1 year
Leasehold Improvements [Member] | Maximum [Member]
Schedule of Depreciation Estimated Useful Lives [Line Items]
Estimated useful lives of property and equipment	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Amortization Estimated Useful Lives	Dec. 31, 2023
Computer Software, Intangible Asset [Member] | Minimum [Member]
Schedule of Amortization Estimated Useful Lives [Line Items]
Expected Life (years)	9 years
Computer Software, Intangible Asset [Member] | Maximum [Member]
Schedule of Amortization Estimated Useful Lives [Line Items]
Expected Life (years)	15 years
Marketing-Related Intangible Assets [Member] | Minimum [Member]
Schedule of Amortization Estimated Useful Lives [Line Items]
Expected Life (years)	4 years
Marketing-Related Intangible Assets [Member] | Maximum [Member]
Schedule of Amortization Estimated Useful Lives [Line Items]
Expected Life (years)	5 years
Technology Related [Member]
Schedule of Amortization Estimated Useful Lives [Line Items]
Expected Life (years)	7 years

Business Combinations (Details)

Business Combinations (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Business Combinations [Line Items]
Cash due to seller	$ 4,500,000
Cash	4,000,000
Aggregate principal amount	500,000
Revenues	15,454,097
Net loss from continuing operations	$ 2,468,448
ICU Eyewear [Member]
Business Combinations [Line Items]
Percentage of secured promissory note	6%

Business Combinations (Detail_2

Business Combinations (Details) - Schedule of Purchase Price	12 Months Ended
	Dec. 31, 2023 USD ($)
Initial Allocation [Member]
Purchase consideration at fair value:
Cash	$ 4,000,000	[1]
Notes payable, net of debt discount	500,000	[1]
Amount of consideration	4,500,000	[1]
Assets acquired and liabilities assumed at fair value
Cash	329,113	[1]
Accounts receivable	1,922,052	[1]
Inventory	9,997,332	[1]
Prepaids and other current assets	79,777	[1]
Property and equipment	545,670	[1]
Other assets	74,800	[1]
Customer-related intangible		[1]
Marketing-related intangible	308,000	[1]
Goodwill		[1]
Accounts payable and accrued expenses	(6,116,883)	[1]
Net assets acquired	7,139,861	[1]
Adjustments [Member]
Purchase consideration at fair value:
Cash
Notes payable, net of debt discount
Amount of consideration
Assets acquired and liabilities assumed at fair value
Cash	19,025
Accounts receivable	(75,925)
Inventory	(3,357,014)
Prepaids and other current assets	29,959
Property and equipment	(146,202)
Other assets
Customer-related intangible	336,000
Marketing-related intangible	(69,000)
Goodwill	757,283
Accounts payable and accrued expenses	133,987
Net assets acquired
Updated Allocation [Member]
Purchase consideration at fair value:
Cash	4,000,000
Notes payable, net of debt discount	500,000
Amount of consideration	4,500,000
Assets acquired and liabilities assumed at fair value
Cash	348,138
Accounts receivable	1,846,127
Inventory	6,640,318
Prepaids and other current assets	109,736
Property and equipment	399,468
Other assets	74,800
Customer-related intangible	336,000
Marketing-related intangible	239,000
Goodwill	757,283
Accounts payable and accrued expenses	(6,250,870)
Net assets acquired	$ 4,500,000
[1]As reported in the Company’s September 30, 2023 Form 10-Q, filed on November 14, 2023.

Business Combinations (Detail_3

Business Combinations (Details) - Schedule of Pro Forma Results Effects of ICU Eyewear Acquisition - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Pro Forma Results Effects of ICU Eyewear Acquisition [Line Items]
Revenues	$ 70,711,483	$ 69,375,505
Net loss	(32,595,728)	(11,806,564)
Net loss attributable to common shareholders	$ (33,903,916)	$ (21,076,180)
Loss per share attributable to common shareholders:
Basic (in Dollars per share)	$ (92.8)	$ (878.14)

Business Combinations (Detail_4

Business Combinations (Details) - Schedule of Pro Forma Results Effects of ICU Eyewear Acquisition (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Pro Forma Results Effects of ICU Eyewear Acquisition [Line Items]
Diluted	$ (92.80)	$ (878.14)

Disaggregation of Revenues an_3

Disaggregation of Revenues and Segment Reporting (Details)	12 Months Ended
	Dec. 31, 2023
Corporate Segment [Member]
Disaggregation of Revenues and Segment Reporting [Line Items]
Reportable segments	4

Disaggregation of Revenues an_4

Disaggregation of Revenues and Segment Reporting (Details) - Schedule of Revenues - Corporate Services [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenues
Total Revenues	$ 68,681,818	$ 48,929,124
Appliances [Member]
Revenues
Total Revenues	8,004,226	9,197,811
Appliance accessories, parts, and other [Member]
Revenues
Total Revenues	957,022	1,473,318
Eyewear-related [Member]
Revenues
Total Revenues	13,896,847
Personal protective equipment and other [Member]
Revenues
Total Revenues	1,557,250
Automotive horns [Member]
Revenues
Total Revenues	3,150,530	5,068,616
Automotive lighting [Member]
Revenues
Total Revenues	1,400,056	1,420,472
Custom cabinets and countertops [Member]
Revenues
Total Revenues	9,639,549	10,644,283
Finished carpentry [Member]
Revenues
Total Revenues	30,076,338	21,124,624
Eyewear [Member]
Revenues
Total Revenues
Retail and Appliances [Member]
Revenues
Total Revenues	8,961,248	10,671,129
Retail and Appliances [Member] | Appliances [Member]
Revenues
Total Revenues	8,004,226	9,197,811
Retail and Appliances [Member] | Appliance accessories, parts, and other [Member]
Revenues
Total Revenues	957,022	1,473,318
Retail and Appliances [Member] | Automotive horns [Member]
Revenues
Total Revenues
Retail and Appliances [Member] | Automotive lighting [Member]
Revenues
Total Revenues
Retail and Appliances [Member] | Custom cabinets and countertops [Member]
Revenues
Total Revenues
Retail and Appliances [Member] | Finished carpentry [Member]
Revenues
Total Revenues
Retail and Appliances [Member] | Eyewear [Member]
Revenues
Total Revenues
Retail and Eyewear [Member]
Revenues
Total Revenues	15,454,097
Retail and Eyewear [Member] | Appliances [Member]
Revenues
Total Revenues
Retail and Eyewear [Member] | Eyewear-related [Member]
Revenues
Total Revenues	13,896,847
Retail and Eyewear [Member] | Personal protective equipment and other [Member]
Revenues
Total Revenues	1,557,250
Retail and Eyewear [Member] | Automotive horns [Member]
Revenues
Total Revenues
Retail and Eyewear [Member] | Automotive lighting [Member]
Revenues
Total Revenues
Retail and Eyewear [Member] | Custom cabinets and countertops [Member]
Revenues
Total Revenues
Retail and Eyewear [Member] | Finished carpentry [Member]
Revenues
Total Revenues
Retail and Eyewear [Member] | Eyewear [Member]
Revenues
Total Revenues
Construction [Member]
Revenues
Total Revenues	39,715,887	31,768,907
Construction [Member] | Appliances [Member]
Revenues
Total Revenues
Construction [Member] | Automotive horns [Member]
Revenues
Total Revenues
Construction [Member] | Automotive lighting [Member]
Revenues
Total Revenues
Construction [Member] | Custom cabinets and countertops [Member]
Revenues
Total Revenues	9,639,549	10,644,283
Construction [Member] | Finished carpentry [Member]
Revenues
Total Revenues	30,076,338	21,124,624
Construction [Member] | Eyewear [Member]
Revenues
Total Revenues
Automotive Supplies [Member]
Revenues
Total Revenues	4,550,586	6,489,088
Automotive Supplies [Member] | Appliances [Member]
Revenues
Total Revenues
Automotive Supplies [Member] | Automotive horns [Member]
Revenues
Total Revenues	3,150,530	5,068,616
Automotive Supplies [Member] | Automotive lighting [Member]
Revenues
Total Revenues	1,400,056	1,420,472
Automotive Supplies [Member] | Custom cabinets and countertops [Member]
Revenues
Total Revenues
Automotive Supplies [Member] | Finished carpentry [Member]
Revenues
Total Revenues
Automotive Supplies [Member] | Eyewear [Member]
Revenues
Total Revenues

Disaggregation of Revenues an_5

Disaggregation of Revenues and Segment Reporting (Details) - Schedule of Segment Information - Corporate Services [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenues	$ 68,681,818	$ 48,929,124
Operating expenses
Cost of revenues	45,139,169	33,227,730
Personnel	13,593,090	9,531,101
Depreciation and amortization	2,240,680	2,037,112
General and administrative	11,670,974	8,772,689
Impairment of goodwill and intangible assets	14,648,048
Total operating expenses	88,616,961	54,668,632
Loss from operations	(19,935,143)	(5,739,508)
Personnel – corporate allocation [Member]
Operating expenses
Personnel
General and Administrative Management Fees [Member]
Operating expenses
General and administrative	1,325,000	1,100,000
General and Administrative Corporate Allocation [Member]
Operating expenses
General and administrative
Retail and Appliances [Member]
Segment Reporting Information [Line Items]
Revenues	8,961,248	10,671,129
Operating expenses
Cost of revenues	7,083,662	8,203,401
Personnel	1,052,118	1,122,239
Depreciation and amortization	151,362	222,438
General and administrative	1,424,889	1,426,936
Impairment of goodwill and intangible assets	1,484,229
Total operating expenses	11,012,403	10,898,080
Loss from operations	(2,051,155)	(226,951)
Retail and Appliances [Member] | Personnel – corporate allocation [Member]
Operating expenses
Personnel	(309,400)	(299,700)
Retail and Appliances [Member] | General and Administrative Management Fees [Member]
Operating expenses
General and administrative	300,000	300,000
Retail and Appliances [Member] | General and Administrative Corporate Allocation [Member]
Operating expenses
General and administrative	(174,457)	(77,234)
Retail and Eyewear [Member]
Segment Reporting Information [Line Items]
Revenues	15,454,097
Operating expenses
Cost of revenues	11,738,639
Personnel	2,793,210
Depreciation and amortization	371,662
General and administrative	1,475,777
Impairment of goodwill and intangible assets
Total operating expenses	16,552,751
Loss from operations	(1,098,654)
Retail and Eyewear [Member] | Personnel – corporate allocation [Member]
Operating expenses
Personnel
Retail and Eyewear [Member] | General and Administrative Management Fees [Member]
Operating expenses
General and administrative	225,000
Retail and Eyewear [Member] | General and Administrative Corporate Allocation [Member]
Operating expenses
General and administrative	(51,537)
Construction [Member]
Segment Reporting Information [Line Items]
Revenues	39,715,887	31,768,907
Operating expenses
Cost of revenues	23,162,151	20,980,103
Personnel	8,428,963	6,999,474
Depreciation and amortization	1,561,770	1,607,148
General and administrative	5,526,842	5,653,626
Impairment of goodwill and intangible assets	10,097,146
Total operating expenses	47,467,175	33,748,830
Loss from operations	(7,751,288)	(1,979,923)
Construction [Member] | Personnel – corporate allocation [Member]
Operating expenses
Personnel	(928,200)	(899,100)
Construction [Member] | General and Administrative Management Fees [Member]
Operating expenses
General and administrative	500,000	500,000
Construction [Member] | General and Administrative Corporate Allocation [Member]
Operating expenses
General and administrative	(881,497)	(1,092,421)
Automotive Supplies [Member]
Segment Reporting Information [Line Items]
Revenues	4,550,586	6,489,088
Operating expenses
Cost of revenues	3,154,717	4,044,226
Personnel	1,226,788	1,394,061
Depreciation and amortization	155,886	207,526
General and administrative	1,004,716	1,319,851
Impairment of goodwill and intangible assets	3,066,673
Total operating expenses	8,439,228	6,621,482
Loss from operations	(3,888,642)	(132,394)
Automotive Supplies [Member] | Personnel – corporate allocation [Member]
Operating expenses
Personnel	(309,400)	(299,700)
Automotive Supplies [Member] | General and Administrative Management Fees [Member]
Operating expenses
General and administrative	300,000	300,000
Automotive Supplies [Member] | General and Administrative Corporate Allocation [Member]
Operating expenses
General and administrative	(160,152)	(344,482)
Corporate Services [Member]
Segment Reporting Information [Line Items]
Revenues
Operating expenses
Cost of revenues
Personnel	92,011	15,327
Depreciation and amortization
General and administrative	2,238,750	372,276
Impairment of goodwill and intangible assets
Total operating expenses	5,145,404	3,400,240
Loss from operations	(5,145,404)	(3,400,240)
Corporate Services [Member] | Personnel – corporate allocation [Member]
Operating expenses
Personnel	1,547,000	1,498,500
Corporate Services [Member] | General and Administrative Management Fees [Member]
Operating expenses
General and administrative
Corporate Services [Member] | General and Administrative Corporate Allocation [Member]
Operating expenses
General and administrative	$ 1,267,643	$ 1,514,137

Disaggregation of Revenues an_6

Disaggregation of Revenues and Segment Reporting (Details) - Schedule of Total Assets by Operating Segment - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Current assets	$ 18,714,632	$ 11,225,701
Long-lived assets	10,845,230	14,806,728
Goodwill	9,808,335	19,452,270
Total assets	39,368,197	45,484,699
Retail & Appliances [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Current assets	1,939,951	2,857,505
Long-lived assets	88,505	781,521
Goodwill		942,575
Total assets	2,028,456	4,581,601
Retail and Eyewear [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Current assets	6,734,826
Long-lived assets	2,580,035
Goodwill	757,283
Total assets	10,072,144
Construction [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Current assets	7,580,585	5,355,827
Long-lived assets	8,020,469	12,302,214
Goodwill	9,051,052	16,772,042
Total assets	24,652,106	34,430,083
Automotive Supplies [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Current assets	1,944,601	2,295,424
Long-lived assets	156,221	1,722,993
Goodwill		1,737,653
Total assets	2,100,822	5,756,070
Corporate Services [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Current assets	514,669	716,945
Long-lived assets
Goodwill
Total assets	$ 514,669	$ 716,945

Receivables (Details) - Schedul

Receivables (Details) - Schedule of Receivables - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Receivables [Abstract]
Trade accounts receivable	$ 6,766,088	$ 4,867,749
Vendor rebates receivable		460
Credit card payments in process of settlement	54,285	102,917
Retainage	1,075,761	603,442
Total receivables	7,896,134	5,574,568
Allowance for expected credit losses	(344,165)	(359,000)
Total receivables, net	$ 7,551,969	$ 5,215,568

Inventories (Details) - Schedul

Inventories (Details) - Schedule of Inventories - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Inventories [Line Items]
Less reserve for obsolescence	$ (1,495,280)	$ (425,848)
Total inventories, net	8,999,532	4,184,019
Appliances [Member]
Schedule of Inventories [Line Items]
Appliances	1,447,368	2,155,839
Eyewear [Member]
Schedule of Inventories [Line Items]
Appliances	5,880,478
Automotive [Member]
Schedule of Inventories [Line Items]
Appliances	1,190,899	934,683
Constructions [Member]
Schedule of Inventories [Line Items]
Appliances	1,976,067	1,519,345
Inventories [Member]
Schedule of Inventories [Line Items]
Appliances	$ 10,494,812	$ 4,609,867

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property and Equipment [Line Items]
Depreciation expense	$ 901,729	$ 578,344

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - Property, Plant and Equipment [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	$ 3,524,442	$ 2,610,614
Less: accumulated depreciation	(1,625,793)	(725,408)
Total property and equipment, net	1,898,649	1,885,206
Machinery and equipment [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	1,406,531	1,403,817
Office furniture and equipment [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	156,960	156,960
Transportation equipment [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	1,158,102	883,077
Displays [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	610,960
Leasehold improvements [Member]
Schedule of Property and Equipment [Line Items]
Total property and equipment, gross	$ 191,889	$ 166,760

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets [Line Items]
Amortization expense	$ 1,338,951	$ 1,458,768
impairments of customer and marketing related intangible assets	14,648,048
Goodwill impairments	10,401,218
Marketing-Related Intangible Assets [Member]
Intangible Assets [Line Items]
impairments of customer and marketing related intangible assets	$ 4,246,830

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill (Details) - Schedule of Intangible Assets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Intangible Assets [Line Items]
Intangible assets gross	$ 6,822,500	$ 12,331,000
Less: accumulated amortization	(1,848,152)	(2,345,871)
Intangible assets, net	4,974,348	9,985,129
Customer relationships [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets gross	5,484,500	9,024,000
Marketing-related [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets gross	1,338,000	2,684,000
Technology-related [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets gross		$ 623,000

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill (Details) - Schedule of Amortization Expense for Intangible Assets	Dec. 31, 2023 USD ($)
Intangible Assets [Line Items]
2024	$ 762,433
2025	693,256
2026	653,006
2027	532,256
2028	488,439
Thereafter	1,844,958
Total	$ 4,974,348

Intangible Assets and Goodwil_5

Intangible Assets and Goodwill (Details) - Schedule of Carrying Amount of Goodwill - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Carrying Amount of Goodwill [Abstract]
Balance Beginning	$ 19,452,270	$ 19,452,270
Balance Ending	9,808,335	19,452,270
Goodwill from the acquisition of ICU Eyewear	757,283
Impairments	$ (10,401,218)

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - Schedule of Accounts Payable and Accrued Expenses - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accounts Payable and Accrued Expenses [Abstract]
Trade accounts payable	$ 7,540,554	$ 4,129,393
Credit cards payable	401,665	357,964
Accrued payroll liabilities	1,334,456	824,369
Accrued interest	1,712,991	1,179,875
Accrued dividends	32,997	136,052
Other accrued liabilities	2,095,958	114,116
Total accounts payable and accrued expenses	$ 13,118,621	$ 6,741,769

Leases (Details)

Leases (Details) - USD ($)				1 Months Ended
	Jul. 13, 2022	Apr. 11, 2022	Mar. 28, 2022	Jul. 31, 2023	Apr. 30, 2022
Leases [Abstract]
Lease renewal				$ 35,000	$ 7,518
Operating lease				$ 1,827,063	$ 254,713
Purchase machinery and equipment	$ 240,260	$ 11,706	$ 316,798
Financing lease maturity	June 2028	June 2027	January 2028

Leases (Details) - Schedule of

Leases (Details) - Schedule of Operating Leases - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Operating Leases [Abstract]
Operating lease right-of-use assets	$ 3,818,498	$ 2,854,196
Operating lease liabilities, current portion	1,038,978	713,100
Operating lease liabilities, long-term	2,932,686	2,237,797
Total operating lease liabilities	$ 3,971,664	$ 2,950,897
Weighted-average remaining lease term (months)	43 years	47 years
Weighted average discount rate	9.04%	4.36%

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Components of Operating Lease Expense - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Components of Operating Lease Expense [Abstract]
Fixed operating lease expense	$ 1,095,515	$ 700,091
Variable operating lease expense	485,048	354,845
Total operating lease expense	$ 1,580,563	$ 1,054,936

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Estimated Future Minimum Payments of Operating Leases - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Estimated Future Minimum Payments of Operating Leases [Abstract]
2024	$ 1,332,327
2025	1,304,733
2026	1,032,656
2027	766,969
2028	273,660
Total	4,710,345
Less: imputed interest	(738,681)
Total operating lease liabilities	$ 3,971,664	$ 2,950,897

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of Finance Leases - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Finance Leases [Line Items]
Total leased equipment (property and equipment)	$ 1,144,486	$ 1,144,486
Less: accumulated depreciation	(435,834)	(200,010)
Total leased equipment, net	708,652	944,476
Finance lease liabilities, current portion	178,906	185,718
Finance lease liabilities, long-term	605,242	784,148
Total finance lease liabilities	$ 784,148	$ 969,866
Weighted-average remaining lease term (months)	49 years	60 years
Weighted average discount rate	5.15%	5.15%
Machinery and equipment [Member]
Schedule of Finance Leases [Line Items]
Total leased equipment (property and equipment)	$ 1,126,004	$ 1,126,004
Office furniture and equipment [Member]
Schedule of Finance Leases [Line Items]
Total leased equipment (property and equipment)	$ 18,482	$ 18,482

Leases (Details) - Schedule o_5

Leases (Details) - Schedule of Components of Finance Lease Expense - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Components of Finance Lease Expense [Abstract]
Depreciation expense	$ 235,824	$ 195,561
Interest expense	49,754	49,784
Total finance lease expense	$ 285,578	$ 245,345

Leases (Details) - Schedule o_6

Leases (Details) - Schedule of Estimated Future Minimum Payments of Finance Leases - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Estimated Future Minimum Payments of Finance Leases [Abstract]
2024	$ 218,099
2025	211,332
2026	211,332
2027	210,042
2028	28,833
Total	879,638
Less: amount representing interest	(95,490)
Total finance lease liabilities	$ 784,148	$ 969,866

Fair Value Measurements (Detail

Fair Value Measurements (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Fair Value Measurements [Line Items]
Impairment of goodwill and intangibles assets	$ 11.8

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of Fair Value of Financial Instruments Measured Recurring Basis - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Fair Value of Financial Instruments Measured Recurring Basis [Line Items]
Derivative liabilities	$ 1,389,203
Level 1 [Member]
Schedule of Fair Value of Financial Instruments Measured Recurring Basis [Line Items]
Derivative liabilities
Level 2 [Member]
Schedule of Fair Value of Financial Instruments Measured Recurring Basis [Line Items]
Derivative liabilities
Level 3 [Member]
Schedule of Fair Value of Financial Instruments Measured Recurring Basis [Line Items]
Derivative liabilities	$ 1,389,203

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of Roll-Forward of Changes for Financial Instruments Fair Value on Recurring Basis	12 Months Ended
	Dec. 31, 2023 USD ($)
Derivative Liabilities [Member]
Schedule of Roll-Forward of Changes for Financial Instruments Fair Value on Recurring Basis [Line Items]
Balance as of December 31, 2022
Initial fair value of derivative liabilities upon issuance	2,613,177
Gain on change in fair value of derivative liabilities	(385,138)
Extinguishment of derivative liabilities upon conversion of convertible notes	(838,836)
Balance as of December 31, 2023	1,389,203
Warrant Liability [Member]
Schedule of Roll-Forward of Changes for Financial Instruments Fair Value on Recurring Basis [Line Items]
Balance as of December 31, 2022
Fair value of warrant liability upon issuance	1,156,300
Loss on change in fair value of warrant liability	27,900
Extinguishment of warrant liability upon exercise of prefunded warrants	(1,184,200)
Balance as of December 31, 2023

Revolving Line of Credit (Detai

Revolving Line of Credit (Details) - USD ($)			12 Months Ended
	Aug. 11, 2023	Feb. 09, 2023	Dec. 31, 2023	Dec. 31, 2022	Sep. 11, 2023
Revolving Line of Credit [Line Items]
Revolving loan (in Dollars)		$ 5,000,000
Secured promissory note principal amount (in Dollars)		5,000,000
Advance received (in Dollars)		2,063,182			$ 4,218,985
Repay certain debt (in Dollars)		1,963,182
Pay lender fees (in Dollars)		$ 100,000
Prepayment fee percentage			10%
Annual interest rate			3%
Percentage of base rate			7%
Federal funds rate			1%
Percentage of SOFR tenor			1%
Interest accrue default rate			2%
Prepayment fee			1%
Closing price of the common shares (in Dollars per share)			$ 0.001	$ 0.001
Percentage of outstanding common shares	8%		20%
Outstanding principal balance (in Dollars)			$ 3,647,511
Debt discounts (in Dollars)			683,029
Accrued interest (in Dollars)			$ 59,080
Common Stock [Member]
Revolving Line of Credit [Line Items]
Closing price of the common shares (in Dollars per share)			$ 4.575
Minimum [Member]
Revolving Line of Credit [Line Items]
Prepayment fee percentage			8%
Maximum [Member]
Revolving Line of Credit [Line Items]
Prepayment fee percentage			15%
Advances Bearing Interest Rate [Member]
Revolving Line of Credit [Line Items]
Revolving loan matures			Feb. 09, 2025
Revolving Loan Matures [Member]
Revolving Line of Credit [Line Items]
Revolving loan matures			Sep. 11, 2026
AB Lending SPV I LLC d/b/a Mountain Ridge Capital [Member]
Revolving Line of Credit [Line Items]
Revolving loan (in Dollars)					$ 15,000,000
Revolving Credit Facility [Member]
Revolving Line of Credit [Line Items]
Prepayment fee percentage			8%
Prepayment fee			3%
Line of Credit [Member]
Revolving Line of Credit [Line Items]
Prepayment fee			2%

Revolving Line of Credit (Det_2

Revolving Line of Credit (Details) - Schedule of Revolving Line of Credit - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Revolving Line of Credit [Abstract]
Revolving loan	$ 4,330,540
Less: debt discounts	(683,029)
Total revolving line of credit, net	3,647,511
Current portion of revolving line of credit
Revolving line of credit, net of current portion	$ 3,647,511

Notes Payable (Details)

Notes Payable (Details) - USD ($)										12 Months Ended
	Nov. 30, 2023	Aug. 11, 2023	Mar. 31, 2023	Feb. 22, 2023	Feb. 09, 2023	Feb. 03, 2023	Jan. 03, 2023	Jul. 08, 2022	Jul. 29, 2020	Dec. 31, 2023	Dec. 31, 2022	Feb. 09, 2024	Aug. 30, 2023	Jul. 30, 2023	Jul. 07, 2023	Apr. 30, 2023	Jan. 30, 2023
Notes Payable [Line Items]
Percentage of amortizing promissory note									6%
Aggregate principal amount										$ 2,109,375
Outstanding principal balance										$ 578,290
Notes bear interest rate										10%
Revenues total			$ 1,965,000
Net cash proceeds				$ 737,700	$ 2,271,818	$ 540,000		$ 499,600
Debt discount										$ 4,387,571	$ 1,900,194
Aggregate of common shares (in Shares)															55,000
Exercise price (in Dollars per share)							$ 420				$ 3		$ 7.92	$ 16.28	$ 20	$ 59.48	$ 153.44
Percentage of aggregate cap										10%
Percentage of cash transaction fee										6%
Percentage of diligence and expense fee										1%
Percentage of number of common shares										8%
Warrants exercise price (in Dollars per share)				$ 2.76	$ 2.76	$ 2.76	$ 0.001	$ 600
Percentage of conversion price										90%
Percentage of default penalty										40%
Percentage of conversion option common shares										90%
Floor price (in Dollars per share)										$ 3
Percentage of dividend yield										0%
Percentage of expected volatility										160.45%
Percentage of risk-free interest rate										4.68%
Total outstanding balance										$ 389,226
Spartan Capital Securities, LLC [Member]
Notes Payable [Line Items]
Issuance of warrant common shares (in Shares)										86,613
Minimum [Member]
Notes Payable [Line Items]
Notes bear interest rate										8%
Revenues outstanding balance	$ 1,375,500
Terms interest rates										3.74%
Maximum [Member]
Notes Payable [Line Items]
Notes bear interest rate										15%
Revenues outstanding balance	1,965,000
Terms interest rates										9.94%
Warrant [Member]
Notes Payable [Line Items]
Warrants exercise price (in Dollars per share)										$ 20.13
Percentage of dividend yield										0%
Percentage of expected volatility										161.60%
Percentage of risk-free interest rate										4.50%
Note Payable [Member]
Notes Payable [Line Items]
Debt discount										$ 510,000
6% Amortizing Promissory Note [Member]
Notes Payable [Line Items]
Aggregate principal amount									$ 1,037,500
Amendment fee									$ 84,362
Outstanding principal balance										562,411
Accrued interest balance										142,883
6% Subordinated Promissory Notes [Member]
Notes Payable [Line Items]
Aggregate principal amount										500,000
Accrued interest balance										$ 27,083
Percentage of subordinated promissory notes										6%
Interest rate										10%
Total outstanding principal balance										$ 500,000
6% Subordinated Promissory Notes [Member] | Subsequent Event [Member]
Notes Payable [Line Items]
Notes bear interest rate												6%
Purchase and Sale of Future Revenues Agreement [Member]
Notes Payable [Line Items]
Outstanding principal balance										1,807,800
Net cash proceeds	$ 865,500		1,410,000
ACH payments amount			$ 39,300
Debt discount										$ 555,000
Effective interest rate										65.10%
Net of debt discounts										$ 438,916
Purchase and Sale of Future Revenues Agreement [Member] | Note Payable [Member]
Notes Payable [Line Items]
Effective interest rate										72.40%
Private Placement of OID Promissory Notes and Warrants [Member]
Notes Payable [Line Items]
Aggregate principal amount		$ 3,125,000
Percentage of subordinated promissory notes		20%
Total outstanding principal balance										$ 29,355
Net of debt discounts										$ 3,095,645
Aggregate of common shares (in Shares)		40,989
Total cash proceeds		$ 2,218,000
Exercise price (in Dollars per share)										$ 18.3
Percentage of aggregate subscription										1%
Interest rate										18%
Conversion price (in Dollars per share)										$ 3
Percentage of dividend yield										0%
Percentage of expected volatility										145.37%
Percentage of risk-free interest rate										5.37%
Estimated fair value common shares price (in Dollars per share)										$ 18.52

Notes Payable (Details) - Sched

Notes Payable (Details) - Schedule of Notes Payable - Notes Payable [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Notes Payable (Details) - Schedule of Notes Payable [Line Items]
Vehicle loans	$ 389,226	$ 230,235
6% Amortizing promissory note	562,411	465,805
6% Subordinated promissory notes	500,000
Purchase and sale of future revenues loan	1,807,800
20% OID subordinated promissory notes	3,125,000
Total notes payable	6,384,437
Less: debt discounts	(3,534,561)
Total notes payable, net	2,849,876	696,040
Current portion of notes payable, net	2,575,730	551,210
Notes payable, net of current portion	$ 274,146	$ 144,830

Notes Payable (Details) - Sch_2

Notes Payable (Details) - Schedule of Notes Payable (Parentheticals) - Notes Payable [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Notes Payable (Details) - Schedule of Notes Payable (Parentheticals) [Line Items]
Amortizing promissory note	6%	6%
Subordinated promissory notes	6%	6%
OID subordinated promissory notes	20%	20%

Notes Payable (Details) - Sch_3

Notes Payable (Details) - Schedule of Estimated Future Minimum Principal Payments of Notes Payable	Dec. 31, 2023 USD ($)
Schedule of Estimated Future Minimum Principal Payments of Notes Payable [Abstract]
2024	$ 6,110,291
2025	105,068
2026	75,485
2027	62,699
2028	30,894
Total payments	$ 6,384,437

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)									1 Months Ended	12 Months Ended
	Aug. 09, 2023	Aug. 04, 2023	Feb. 22, 2023	Feb. 09, 2023	Feb. 03, 2023	Jan. 03, 2023	Jul. 08, 2022	Oct. 08, 2021	Aug. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Jul. 26, 2022
Convertible Notes Payable [Line Items]
Aggregate original issue discount								$ 497,200
Total purchase price								24,362,800
Payment of expenses								617,825
Received net proceeds								23,744,975
Purchase price for the acquisition								10,687,500
Financing agent warrants								187,500
Derivative, Fair Value, Net								$ 956,526
Interest percentage								7.50%		10%
Fair value								$ 1,146,803		$ 757,283
Prepayment fee percentage										10%
Common stock conversion price per share (in Dollars per share)										$ 2.76
Outstanding principal balance										$ 23,052,078
Net of debt discounts										$ 1,807,922
Subordinated convertible promissory notes percentage										6%
Convertible payable										$ 3,360,000
Shares issued (in Shares)	222,050		1,984	120						8,000
Conversion price (in Dollars per share)										$ 3
Loss on extinguishment of debt										$ 1,280,000
Bear interest payable										6%
Subject to adjustments note agreement								1,000
Principal amount										$ 21,528
Warrants purchase aggregate common shares (in Shares)				2,431	1,259		1,000
Adjusted exercise price (in Dollars per share)			$ 2.76	$ 2.76	$ 2.76	$ 0.001	$ 600
Total net cash proceeds			$ 737,700	$ 2,271,818	$ 540,000		$ 499,600
Common shares (in Shares)		5,536	76		1,259		36			915,581	56,789
Exercise price per share (in Dollars per share)			$ 1	$ 2.76	$ 2.76		$ 2.76
Short-Term Debt, Percentage Bearing Fixed Interest Rate										12%
Bear interest rate										16%
Accrued interest										50%
Share per share (in Dollars per share)					$ 2.76					$ 0.01		$ 420
Weighted average price common shares percentage										80%
Conversion price per share (in Dollars per share)										$ 420
Percentage of VWAP										80%
Constitute derivative liabilities										$ 3
Dividend yield										0%
Expected volatility										160.45%
Risk-free interest rate										4.68%
Conversion amount		$ 91,174							$ 730,814
Converted common shares (in Shares)									47,979
Percentage of Principal Amount of Remaining Cost	10%
Total outstanding principal										$ 1,222,408
Secured Convertible Promissory Notes [Member]
Convertible Notes Payable [Line Items]
Accrued interest balance										$ 881,711
Penalty [Member]
Convertible Notes Payable [Line Items]
Accrued interest										15%
Other Fees [Member]
Convertible Notes Payable [Line Items]
Conversion amount	$ 1,536,582
Private Placement [Member]
Convertible Notes Payable [Line Items]
Accrued interest balance										$ 45,956
Common Stock [Member]
Convertible Notes Payable [Line Items]
Shares issued (in Shares)	100,691		1,830	2,898
Warrants purchase aggregate common shares (in Shares)				5,329
Adjusted exercise price (in Dollars per share)			$ 2.76
Common shares (in Shares)										915,581
Exercise price per share (in Dollars per share)				$ 1
Common Stock [Member]
Convertible Notes Payable [Line Items]
Conversion price (in Dollars per share)										$ 420
Share per share (in Dollars per share)										420
Convertible Promissory Notes [Member]
Convertible Notes Payable [Line Items]
Share per share (in Dollars per share)										$ 193
Secured Convertible Promissory Notes [Member]
Convertible Notes Payable [Line Items]
Aggregate principal amount								24,860,000
Debt Instrument, Description										The notes bear interest at a rate per annum equal to the greater of (i) 4.75% plus the U.S. Prime Rate that appears in The Wall Street Journal from time to time or (ii) 8%; provided that, upon an event of default (as defined in the note agreement), such rate shall increase to 24% or the maximum legal rate.
6% Subordinated Convertible Promissory Notes [Member]
Convertible Notes Payable [Line Items]
Aggregate principal amount										$ 5,880,345
Principal amount								2,391,734
Mast Hill Fund, L.P. [Member]
Convertible Notes Payable [Line Items]
Principal amount							$ 600,000
Mast Hill and Leonite Fund I, LP [Member]
Convertible Notes Payable [Line Items]
Principal amount					$ 604,000
Mast Hill and Leonite [Member]
Convertible Notes Payable [Line Items]
Principal amount				$ 2,557,575
Principal conversion amount	$ 1,002,556
Mast Hill [Member]
Convertible Notes Payable [Line Items]
Principal amount			$ 878,000
6% Subordinated Convertible Promissory Notes [Member]
Convertible Notes Payable [Line Items]
Net of debt discounts								128,612
Accrued interest balance								$ 534,750

Convertible Notes Payable (De_2

Convertible Notes Payable (Details) - Schedule of Convertible Notes Payable - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Convertible Notes Payable [Abstract]
Secured convertible promissory notes	$ 24,860,000	$ 24,860,000
6% subordinated convertible promissory notes	2,520,346	2,520,346
Private placements of convertible promissory notes	1,222,408
Total convertible notes payable	28,602,754	27,380,346
Less: debt discounts	(1,936,534)	(2,712,547)
Total convertible notes payable, net	26,666,220	24,667,799
Current portion of convertible notes payable, net	3,614,142
Convertible notes payable, net of current portion	$ 23,052,078	$ 24,667,799

Convertible Notes Payable (De_3

Convertible Notes Payable (Details) - Schedule of Convertible Notes Payable (Parentheticals)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Convertible Notes Payable [Abstract]
Subordinated convertible promissory notes	6%	6%

Convertible Notes Payable (De_4

Convertible Notes Payable (Details) - Schedule of Estimated Future Minimum Principal Payments of Convertible Notes Payable	Dec. 31, 2023 USD ($)
Schedule of Estimated Future Minimum Principal Payments of Convertible Notes Payable [Abstract]
2024	$ 3,742,754
2025
2026	24,860,000
Total payments	$ 28,602,754

Related Parties (Details)

Related Parties (Details) - USD ($)							12 Months Ended
	Jul. 26, 2022	Mar. 30, 2021	Sep. 30, 2020	Aug. 21, 2020	May 28, 2020	Apr. 15, 2013	Dec. 31, 2023	Dec. 31, 2022	Apr. 23, 2024	Feb. 03, 2023
Related Parties [Line Items]
Vesting note amount	$ 797,221
Conversion price per share (in Dollars per share)	$ 420						$ 0.01			$ 2.76
Extinguishment debt amount	$ 303,706
Amendment fee							$ 76,784
Outstanding principal balance							578,290
Interest balance							21,528
Management fee percentage						0.50%
Management fee							1,325,000	$ 1,100,000
Adjusted net assets		$ 75,000		$ 125,000	$ 75,000		$ 75,000
Percentage of adjusted net assets		2%		2%	2%		2%
Allocation share in percentage							100%
Profit allocation percentage							20%
Distribution receivable							$ 2,000,000	2,000,000
Lease agreement, description							On September 1, 2020, Kyle’s entered into an industrial lease agreement with Stephen Mallatt, Jr. and Rita Mallatt, who are officers of Kyle’s. 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							$ 87,106	87,106
Common Stock [Member]
Related Parties [Line Items]
Common shares issued (in Shares)	1,899
Manager [Member]
Related Parties [Line Items]
Related party advances							$ 74,928	74,928
Kyle’s [Member]
Related Parties [Line Items]
Principal amount			$ 1,260,000
Promissory Note [Member]
Related Parties [Line Items]
Repayment, description							In addition, if the aggregate amount of management fees paid or to be paid to the Manager under the 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.
Forecast [Member]
Related Parties [Line Items]
Distribution receivable									$ 2,000,000
Management Services Agreement [Member]
Related Parties [Line Items]
Management fee							$ 0	0
Asiens [Member]
Related Parties [Line Items]
Management fee							300,000	300,000
Cabinet [Member]
Related Parties [Line Items]
Management fee							500,000	500,000
Wolo [Member]
Related Parties [Line Items]
Management fee							300,000	300,000
ICU [Member]
Related Parties [Line Items]
Management fee							225,000
Manager’s Profit Allocation [Member]
Related Parties [Line Items]
Distribution receivable							2,000,000
Advances [Member]
Related Parties [Line Items]
Related party advances							$ 118,834	$ 118,834

Related Parties (Details) - Sch

Related Parties (Details) - Schedule of Related Party Note Payable - Related Party Note Payable [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Related Party Note Payable [Line Items]
Related party promissory note	$ 578,290	$ 362,779
Current portion of related party note payable	578,290	362,779
Related party note payable, net of current portion

Convertible Preferred Shares (D

Convertible Preferred Shares (Details) - USD ($)								12 Months Ended
	Mar. 31, 2024	Feb. 25, 2024	Jul. 18, 2023	Jul. 07, 2023	Jun. 15, 2023	May 15, 2023	Feb. 25, 2023	Dec. 31, 2023	Dec. 31, 2022	Aug. 04, 2023	Feb. 22, 2023	Feb. 03, 2023	Jul. 08, 2022	Feb. 17, 2022
Convertible Preferred Shares [Line Items]
Dividends percentage								5%
Common shares calculated based percentage								80%
Calculated based fixed price per share (in Dollars per share)								$ 1.57
Accumulated accrued and unpaid dividends percentage								115%
Share dividing price (in Dollars per share)								$ 2.2
Conversion price per share (in Dollars per share)								$ 3
Convertible preferred shares percentage								115%
Conversion price (in Dollars per share)								$ 3
Accrued dividends (in Dollars)								$ 434,629
Common shares (in Shares)								915,581	56,789	5,536	76	1,259	36
Redeemed shares (in Shares)								90,909
Total redemption price (in Dollars)								$ 209,091
Securities Purchase Agreements						80%		80%
Sale of stock share (in Shares)									58,234
Aggregate gross proceeds (in Dollars)			$ 960,000	$ 1,869,000
Total issuance costs (in Dollars)									$ 15,000
Net proceeds (in Dollars)			$ 858,200						1,429,700
Common share exercise price (in Shares)								1,200
Exercise price (in Dollars per share)								$ 3
Net proceeds (in Dollars)									1,429,700
Fair value (in Dollars)									2,672,750
Warrants (in Dollars)									$ 172,050
Preferred Stock [Member]
Convertible Preferred Shares [Line Items]
Conversion price per share (in Dollars per share)								$ 700
Common Stock [Member]
Convertible Preferred Shares [Line Items]
Common shares (in Shares)								915,581
Common shares (in Shares)								160,752	381
Fair value (in Dollars)
Warrants (in Dollars)
Common shares (in Shares)								10,942
Minimum [Member]
Convertible Preferred Shares [Line Items]
Dividends percentage	24%	19%					19%	5%
Outstanding common shares								4.99%
Dividend rate price per share (in Dollars per share)	$ 2.2	$ 3.3			$ 2
Maximum [Member]
Convertible Preferred Shares [Line Items]
Dividends percentage	29%	24%						10%
Outstanding common shares								9.99%
Dividend rate price per share (in Dollars per share)	$ 2.42	$ 3.3			$ 2.2
12th Month [Member]
Convertible Preferred Shares [Line Items]
Dividends percentage								5%
Common Stock [Member]
Convertible Preferred Shares [Line Items]
Common shares (in Shares)								23,423
Series A Senior Convertible Preferred Shares [Member]
Convertible Preferred Shares [Line Items]
Senior convertible preferred shares, shares designated (in Shares)								4,450,460	4,450,460
Dividends percentage								24%
Dividends rate (in Dollars per share)								$ 2.2
Dividend payment (in Dollars per share)								$ 1.57
Preferred share dividends (in Dollars)								$ 347,157	$ 590,162
Convertible preferred shares (in Shares)								1,367,273	133,333
Conversion of shares (in Shares)								381
Convertible preferred shares issued (in Shares)								226,667	1,593,940
Convertible preferred shares outstanding (in Shares)								226,667	1,593,940
Accrued Dividends (in Dollars)								$ 434,629
Series A Senior Convertible Preferred Shares [Member] | Preferred Stock [Member]
Convertible Preferred Shares [Line Items]
Common shares (in Shares)								(1,367,273)
Fair value (in Dollars)									1,415,100
Warrants (in Dollars)
Series A Senior Convertible Preferred Shares [Member] | Minimum [Member]
Convertible Preferred Shares [Line Items]
Dividends percentage					14%
Series A Senior Convertible Preferred Shares [Member] | Maximum [Member]
Convertible Preferred Shares [Line Items]
Dividends percentage					24%			10%
Series A Senior Convertible Preferred Shares [Member] | 36th Month [Member] | Maximum [Member]
Convertible Preferred Shares [Line Items]
Dividends percentage								5%
Series A Senior Convertible Preferred Shares [Member] | Preferred shares [Member]
Convertible Preferred Shares [Line Items]
Common shares (in Shares)								160,752
Common Stock [Member]
Convertible Preferred Shares [Line Items]
Dividends percentage								10%
Series B Senior Convertible Preferred Shares [Member]
Convertible Preferred Shares [Line Items]
Senior convertible preferred shares, shares designated (in Shares)								583,334	583,334					583,334
Dividends percentage								19%
Dividends rate (in Dollars per share)								$ 3
Common shares calculated based percentage								80%
Calculated based fixed price per share (in Dollars per share)								$ 2.7
Dividend payment (in Dollars per share)								$ 2.7
Accumulated accrued and unpaid dividends percentage								115%
Share dividing price (in Dollars per share)								$ 3
Convertible preferred shares percentage								115%
Conversion price (in Dollars per share)								$ 3
Convertible preferred shares (in Shares)								373,332
Conversion of shares (in Shares)								88,495
Convertible preferred shares issued (in Shares)								91,567	464,899
Convertible preferred shares outstanding (in Shares)								91,567	464,899
Conversion price (in Dollars per share)								$ 1,200
Sale of stock share (in Shares)									481,566
Sale of stock price (in Dollars per share)									$ 3
Aggregate gross proceeds (in Dollars)									$ 1,281,000
Accrued dividends on series preferred shares (in Dollars)								$ 165,810	162,268
Accrued Dividends (in Dollars)								75,722
Convertible preferred shares (in Shares)									16,667
Convertible dividends (in Shares)									57,501
Series B Senior Convertible Preferred Shares [Member] | Preferred Stock [Member]
Convertible Preferred Shares [Line Items]
Fair value (in Dollars)									$ 1,257,650
Warrants (in Dollars)
Series B Senior Convertible Preferred Shares [Member] | Common Stock [Member]
Convertible Preferred Shares [Line Items]
Net proceeds (in Dollars)								$ 1,429,700
Series B Senior Convertible Preferred Shares [Member] | Minimum [Member]
Convertible Preferred Shares [Line Items]
Dividends percentage							14%	5%
Outstanding common shares								4.99%
Series B Senior Convertible Preferred Shares [Member] | Maximum [Member]
Convertible Preferred Shares [Line Items]
Dividends percentage								10%
Outstanding common shares								9.99%
Series B Senior Convertible Preferred Shares [Member] | Preferred shares [Member]
Convertible Preferred Shares [Line Items]
Fair value (in Dollars)								$ 1,257,650
Warrants (in Dollars)								$ 172,050
Common shares (in Shares)								10,942
Kyle’s [Member]
Convertible Preferred Shares [Line Items]
Equity interest percentage								10%
Chief Executive Officer [Member]
Convertible Preferred Shares [Line Items]
Aggregate gross proceeds (in Dollars)									$ 174,700
24th month [Member] | Series A Senior Convertible Preferred Shares [Member] | Minimum [Member]
Convertible Preferred Shares [Line Items]
Dividends percentage								5%

Shareholders_ Equity (Deficit_2

Shareholders’ Equity (Deficit) (Details) - USD ($)														12 Months Ended
	Aug. 11, 2023	Jul. 18, 2023	Jul. 07, 2023	Jul. 03, 2023	Sep. 30, 2022	Aug. 23, 2022	Aug. 05, 2022	Aug. 04, 2022	Aug. 02, 2022	Jul. 29, 2022	Jul. 08, 2022	Mar. 31, 2022	Mar. 23, 2022	Dec. 31, 2023	Dec. 31, 2022	Aug. 09, 2023	Aug. 04, 2023	Feb. 22, 2023	Feb. 09, 2023	Feb. 03, 2023	Jul. 26, 2022	Feb. 16, 2022
Shareholders’ Equity (Deficit) [Line Items]
Allocation shares, authorized														1,000	1,000
Common shares authorized														500,000,000	500,000,000
Common shares issued											36			915,581	56,789		5,536	76		1,259
Common shares outstanding														915,581	56,789
Company sold common shares							14,286
Aggregate of common shares			55,000
Convertible promissory notes									6%
Issued common shares														8,000		222,050		1,984	120
Dividend of per share (in Dollars per share)						$ 13.13				$ 13.13			$ 5
Aggregate of shareholders (in Dollars)					$ 505,751			$ 337,841				$ 249,762
Aggregate share of common stock	40,989	40,000		38,450							1,000			88,495
Prefunded warrants			55,000	55,000
Offering price per share (in Dollars per share)				$ 20
Pre-funded warrant per share (in Dollars per share)				$ 19
Gross proceeds (in Dollars)		$ 960,000	$ 1,869,000
Percentage of transaction fees		8%	8%
Net proceeds (in Dollars)			$ 1,494,480
Purchase price per share (in Dollars per share)		$ 24
Net proceeds (in Dollars)		$ 858,200													$ 1,429,700
Weighted average price common shares percentage														80%
Exercise of warrants														5,066
Exercise of warrants for cash proceeds (in Dollars)														$ 5,064
Conversion of preferred shares														373,332
Common Shares [Member]
Shareholders’ Equity (Deficit) [Line Items]
Common shares issued														23,423
Aggregate share of common stock														22,751
Common Shares [Member]
Shareholders’ Equity (Deficit) [Line Items]
Common shares issued														915,581
Common shares outstanding															56,789
Issued common shares																						381
Issued common shares																100,691		1,830	2,898
Craft Capital Management LLC [Member]
Shareholders’ Equity (Deficit) [Line Items]
Underwriting expenses (in Dollars)									$ 14,286
Gross purchase price (in Dollars per share)									$ 420
Total gross proceeds (in Dollars)							$ 6,000,000
Net proceeds amount (in Dollars)							$ 5,150,000
Aggregate of common shares									8,000
Stephen Mallatt, Jr. and Rita Mallatt [Member]
Shareholders’ Equity (Deficit) [Line Items]
Issued common shares									1,899
Bevilacqua PLLC [Member]
Shareholders’ Equity (Deficit) [Line Items]
Issued common shares									2,851
Series A Senior Convertible Preferred Shares [Member]
Shareholders’ Equity (Deficit) [Line Items]
Common stock issued upon acquisition																						133,333
Conversion of preferred shares														1,367,273
Series A and B Senior Convertible Preferred Shares [Member]
Shareholders’ Equity (Deficit) [Line Items]
Aggregate share of common stock														34,365
Accrued dividends (in Dollars)														$ 510,351
Common Shares [Member]
Shareholders’ Equity (Deficit) [Line Items]
Issued common shares																					1,899
Aggregate share of common stock														160,752
Accredited Investors [Member]
Shareholders’ Equity (Deficit) [Line Items]
Aggregate share of common stock														4,157

Shareholders_ Equity (Deficit_3

Shareholders’ Equity (Deficit) (Details) - 1 - USD ($)											12 Months Ended
	Aug. 11, 2023	Jul. 18, 2023	Jul. 07, 2023	Jul. 03, 2023	Feb. 22, 2023	Feb. 09, 2023	Feb. 03, 2023	Jan. 03, 2023	Aug. 05, 2022	Jul. 08, 2022	Dec. 31, 2023	Dec. 31, 2022	Aug. 30, 2023	Jul. 30, 2023	Apr. 30, 2023	Jan. 30, 2023	Jul. 26, 2022
Shareholders’ Equity (Deficit) [Line Items]
Aggregate share of common stock	40,989	40,000		38,450						1,000	88,495
Conversion of preferred shares											373,332
Issuance of common shares												1
Common share exercise price												1,200
Warrants price per share (in Dollars per share)			$ 20					$ 420				$ 3	$ 7.92	$ 16.28	$ 59.48	$ 153.44
Dividend yield percentage											0%
Expected volatility											160.45%
Weighted average risk-free interest rate											4.68%
Expected life											3 years
Estimated fair value of the common shares (in Dollars)											$ 916	$ 57
Exercise price value (in Dollars)											1,200
Fair value warrants (in Dollars)											27,900
Additional paid in capital (in Dollars)											1,156,300
Issued warrants								4,079
Price per warrants (in Dollars per share)					$ 2.76	$ 2.76	$ 2.76	$ 0.001		$ 600
Deemed dividend (in Dollars)								$ 600,000
Principal amount (in Dollars)										$ 600,000
Price per share (in Dollars)										600
Total net cash proceeds (in Dollars)										$ 499,600	$ 2,955
Purchase shares					76	2,431			358	36
Exercise price (in Dollars per share)	$ 20.13				$ 2.76	$ 1			$ 2.76	$ 2.76
Dividend yield											0%
Expected life											5 years
Total cash proceeds (in Dollars)					$ 737,700	$ 2,271,818
Excerise per share (in Dollars per share)							$ 2.76				$ 0.01						$ 420
Fair value per share (in Dollars per share)											$ 180
Fair value of warrants (in Dollars)											$ 1,323,774
Fair value amount (in Dollars)											242,858
Additional paid in capital (in Dollars)											$ 218,172
Cashless basis warrant						2,557,575
Exercise price per share (in Dollars per share)	$ 18.3
Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent	8%										20%
Prefunded warrants			55,000	55,000
Exercise price per share (in Dollars per share)			$ 1
Volatility percentage											100%
Expected Volatility [Member]
Shareholders’ Equity (Deficit) [Line Items]
Expected volatility											51.81%
Measurement Input, Risk Free Interest Rate [Member]
Shareholders’ Equity (Deficit) [Line Items]
Weighted average risk-free interest rate											0.31%
Common Stock [Member]
Shareholders’ Equity (Deficit) [Line Items]
Additional paid in capital (in Dollars)
Price per warrants (in Dollars per share)					$ 2.76
Purchase shares						120	9
Exercise price (in Dollars per share)						$ 2.76
Minimum [Member]
Shareholders’ Equity (Deficit) [Line Items]
Exercise price (in Dollars per share)											$ 1
Maximum [Member]
Shareholders’ Equity (Deficit) [Line Items]
Exercise price (in Dollars per share)											$ 750
Black-Scholes Option [Member]
Shareholders’ Equity (Deficit) [Line Items]
Debt Conversion, Converted Instrument, Warrants or Options Issued	86,613
Warrant [Member]
Shareholders’ Equity (Deficit) [Line Items]
Fair value warrants (in Dollars)											$ 379,553
Additional paid in capital (in Dollars)											$ 172,050
Purchase shares					1,984	5,329
Exercise price (in Dollars per share)					$ 1	$ 2.76					$ 2.76
Additional paid in capital (in Dollars)											$ 402,650
Fair value of warrants (in Dollars)											$ 222,129
Warrant [Member] | Common Stock [Member]
Shareholders’ Equity (Deficit) [Line Items]
Exercise price (in Dollars per share)					$ 2.76
Warrant [Member] | Minimum [Member]
Shareholders’ Equity (Deficit) [Line Items]
Exercise price (in Dollars per share)											$ 600
Warrant [Member] | Maximum [Member]
Shareholders’ Equity (Deficit) [Line Items]
Exercise price (in Dollars per share)											$ 525
Warrants Fair Value [Member]
Shareholders’ Equity (Deficit) [Line Items]
Fair value warrants (in Dollars)											$ 2,405,306
Private Placements of Promissory Notes [Member]
Shareholders’ Equity (Deficit) [Line Items]
Expected volatility											49.11%
Weighted average risk-free interest rate											3.13%
Estimated fair value of the common shares (in Dollars)											$ 723
Warrant [Member]
Shareholders’ Equity (Deficit) [Line Items]
Expected volatility											161.60%
Weighted average risk-free interest rate											4.50%
Price per warrants (in Dollars per share)											$ 20.13
Dividend yield											0%
Expected life											5 years
Fair value per share (in Dollars per share)											$ 151
Fair value amount (in Dollars)											$ 521,590
Additional paid in capital (in Dollars)											$ 879,829
Warrant [Member] | Minimum [Member]
Shareholders’ Equity (Deficit) [Line Items]
Exercise price (in Dollars per share)											$ 1
Warrant [Member] | Maximum [Member]
Shareholders’ Equity (Deficit) [Line Items]
Exercise price (in Dollars per share)											$ 525
Common Stock [Member]
Shareholders’ Equity (Deficit) [Line Items]
Aggregate share of common stock											160,752
Estimated fair value of the common shares (in Dollars)											$ 776
Series B Senior Convertible Preferred Shares [Member]
Shareholders’ Equity (Deficit) [Line Items]
Conversion of preferred shares												481,566
Accrued dividends preferred shares (in Dollars)												$ 1
Accrued Interest [Member] | Common Stock [Member]
Shareholders’ Equity (Deficit) [Line Items]
Aggregate share of common stock											409,756
Mast Hill and Leonite [Member]
Shareholders’ Equity (Deficit) [Line Items]
Cashless basis warrant						2
Geometric Brownian Motion Stock Path Monte Carlo Simulation [Member]
Shareholders’ Equity (Deficit) [Line Items]
Expected volatility											162%
Weighted average risk-free interest rate											4.30%
Dividend yield											0%
Expected life											5 years
Geometric Brownian Motion [Member]
Shareholders’ Equity (Deficit) [Line Items]
Expected volatility											162.30%
Weighted average risk-free interest rate											4.10%
Dividend yield											0%
Expected life											5 years
Additional paid in capital (in Dollars)											$ 261,945
Fair value per share (in Dollars per share)											$ 193
Fair value of warrants (in Dollars)											$ 556,485
Geometric Brownian Motion [Member] | Minimum [Member]
Shareholders’ Equity (Deficit) [Line Items]
Exercise price (in Dollars per share)											$ 420
Geometric Brownian Motion [Member] | Maximum [Member]
Shareholders’ Equity (Deficit) [Line Items]
Exercise price (in Dollars per share)											$ 525
Black-Scholes Option Pricing Model [Member]
Shareholders’ Equity (Deficit) [Line Items]
Expected volatility											153.10%
Weighted average risk-free interest rate											4.30%
Dividend yield											0%
Expected life											5 years
Additional paid in capital (in Dollars)											$ 909,377
Fair value per share (in Dollars per share)											$ 18.52
Fair value of warrants (in Dollars)											$ 2,171,600
Black-Scholes Option Pricing Model [Member] | Minimum [Member]
Shareholders’ Equity (Deficit) [Line Items]
Exercise price (in Dollars per share)											$ 18.3
Exercise price (in Dollars per share)											$ 20.13
Purchase Agreements [Member]
Shareholders’ Equity (Deficit) [Line Items]
Aggregate share of common stock					878,000
Purchase shares					1,830		1,259
Exercise price (in Dollars per share)							$ 2.76
Warrants term					5 years		5 years
Total cash proceeds (in Dollars)							$ 540,000
Purchase Agreements [Member] | Promissory Note [Member]
Shareholders’ Equity (Deficit) [Line Items]
Aggregate principal amount (in Dollars)							$ 604,000

Shareholders_ Equity (Deficit_4

Shareholders’ Equity (Deficit) (Details) - 2 - USD ($)											12 Months Ended
	Aug. 30, 2023	Aug. 11, 2023	Jul. 30, 2023	Jul. 07, 2023	Apr. 30, 2023	Feb. 22, 2023	Feb. 09, 2023	Jan. 30, 2023	Aug. 05, 2022	Jul. 08, 2022	Dec. 31, 2023	Jan. 03, 2023	Dec. 31, 2022
Shareholders’ Equity (Deficit) [Line Items]
Dividend yield											0%
Expected volatility											160.45%
Weighted average risk-free interest rate											4.68%
Expected life											5 years
Fair value per share (in Dollars per share)											$ 180
Exercise price (in Dollars per share)		$ 20.13				$ 2.76	$ 1		$ 2.76	$ 2.76
Warrants price per share (in Dollars per share)	$ 7.92		$ 16.28	$ 20	$ 59.48			$ 153.44				$ 420	$ 3
Dividends, Stock (in Dollars)											$ 1,000
Total net cash proceeds (in Dollars)										$ 499,600	$ 2,955
Weighted average remaining contractual life											4 years 5 months 26 days
Intrinsic value (in Dollars)											$ 0
Warrants [Member]
Shareholders’ Equity (Deficit) [Line Items]
Exercise price (in Dollars per share)						$ 1	$ 2.76				$ 2.76
Common Shares [Member]
Shareholders’ Equity (Deficit) [Line Items]
Common shares											16,830
Black-Scholes Pricing [Member]
Shareholders’ Equity (Deficit) [Line Items]
Deemed dividend (in Dollars)			$ 3,000	$ 19,000	$ 534,000			$ 1,217,000
Promissory Note [Member]
Shareholders’ Equity (Deficit) [Line Items]
Deemed dividend (in Dollars)	$ 6,000
Black-Scholes Option [Member]
Shareholders’ Equity (Deficit) [Line Items]
Dividend yield											0%
Expected volatility											157.80%
Weighted average risk-free interest rate											5.30%
Expected life											30 years
Fair value per share (in Dollars per share)											$ 22.04
Exercise price (in Dollars per share)											$ 1

Shareholders_ Equity (Deficit_5

Shareholders’ Equity (Deficit) (Details) - Schedule of Warrants Outstanding - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Warrants [Member]
Schedule of Warrants Outstanding [Line Items]
Warrants, Outstanding Ending	135,615	30,712		13,024
Warrants, Exercisable	131,536
Warrants, Granted	199,719	19,785	[1]
Warrants, Exercised	(94,816)	(2,097)
Weighted- Average Exercise Price [Member]
Schedule of Warrants Outstanding [Line Items]
Weighted- Average Exercise Price, Outstanding Ending	$ 33.86	$ 413.98		$ 952
Weighted- Average Exercise Price, Exercisable	21.88
Weighted- Average Exercise Price, Granted	39.6	525	[1]
Weighted- Average Exercise Price, Exercised	$ (17.43)	$ (558)
[1]Includes the issuance of warrants for the purchase of 2,955 common shares and an increase of 16,830 common shares underlying warrants pursuant to the adjustments described above.

Income Taxes (Details)

Income Taxes (Details)	Dec. 31, 2023 USD ($)
Income Taxes [Line Items]
Net operating loss carry forwards	$ 7,400,000
Deferred tax liability	$ 800,000
Percentage of net operating loss carryforwards	80%
Long-term deferred tax liability	$ 758,000

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Provision of Income Taxes - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Provision of Income Taxes [Abstract]
Current Federal and State	$ 586,000	$ (206,000)
Deferred Federal and State	(194,000)	(1,471,000)
Total (benefit) provision for income taxes	$ 392,000	$ (1,677,000)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Reconciliation of the Statutory Us Federal Income Tax Rate	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Reconciliation of the Statutory Us Federal Income Tax Rate [Abstract]
Federal tax	21%	21%
State tax	1.70%	1.10%
Permanent items	(5.10%)	(3.10%)
Measurement period adjustment	(6.90%)
Valuation allowance	(11.90%)
Other		(5.50%)
Effective income tax rate	(1.20%)	13.50%

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Major Components of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets
Inventory obsolescence	$ 341,000	$ 93,000
Sales return reserve	104,000
Business interest limitation	3,134,000	1,707,000
Lease liabilities	492,000	650,000
Other	123,000	75,000
Loss carryforward	1,845,000	285,000
Valuation allowance	(4,736,000)
Total deferred tax assets	1,303,000	2,810,000
Deferred tax liabilities
Fixed assets	(391,000)	(418,000)
Right-of-use assets	(468,000)	(628,000)
Intangibles	(1,144,000)	(2,363,000)
Other	(58,000)
Total deferred tax liabilities	(2,061,000)	(3,409,000)
Total net deferred income tax liabilities	$ (758,000)	$ (599,000)

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

1 Months Ended

12 Months Ended

Jul. 05, 2024

Apr. 11, 2024

Apr. 09, 2024

Apr. 03, 2024

Mar. 27, 2024

Mar. 04, 2024

Feb. 13, 2024

Feb. 09, 2024

Jul. 18, 2023

Jul. 07, 2023

Mar. 30, 2021

Aug. 21, 2020

May 28, 2020

Dec. 31, 2024

Jan. 30, 2024

Dec. 31, 2023

Feb. 03, 2023

Dec. 31, 2022

Jul. 26, 2022

Jul. 08, 2022

Subsequent Events [Line Items]

Warrants purchase

$ 2,955

$ 499,600

Price, per shares

$ 0.01

$ 2.76

$ 420

Gross proceeds

$ 960,000

$ 1,869,000

Excess percentage

9.99%

50%

Public offering to repay

$ 1,250,000

Original issue discount

2%

2%

2%

2%

Original issue discount

20%

Principal amount

$ 187,500

Aggregate principal amount

2,109,375

Convertible Notes Payable, Noncurrent

$ 23,052,078

$ 24,667,799

IPO [Member]

Subsequent Events [Line Items]

Gross proceeds

$ 4,460,000

Warrant [Member]

Subsequent Events [Line Items]

Exercise share

505,000

Common Stock [Member]

Subsequent Events [Line Items]

Excess percentage

4.99%

Subsequent Event [Member]

Subsequent Events [Line Items]

Price, per shares

$ 1

Gross proceeds

$ 5,000,000

Original issue discount

20%

Principal amount

$ 2,500,000

$ 1,562,500

$ 1,250,000

Purchase price

$ 2,000,000

$ 1,250,000

$ 1,000,000

Amount increased

$ 2,750,000

Convertible shares issued

386,857

252,102

474,856

Convertible Notes Payable, Noncurrent

$ 255,102.04

Subsequent Event [Member] | IPO [Member]

Subsequent Events [Line Items]

Issued shares

1,825,937

Warrants purchase

$ 3,174,063

Price, per shares

$ 0.99

Cash transaction

8%

Subsequent Event [Member] | Preferred Stock [Member]

Subsequent Events [Line Items]

Convertible shares issued

91,567

Subsequent Event [Member] | Series A Senior Convertible Preferred Shares [Member]

Subsequent Events [Line Items]

Convertible shares issued

99,205

22,538

Subsequent Event [Member] | Series A Senior Convertible Preferred Shares [Member] | Preferred Stock [Member]

Subsequent Events [Line Items]

Convertible shares issued

100,475

181,212

30,494

Subsequent Event [Member] | Series B Senior Convertible Preferred Shares [Member]

Subsequent Events [Line Items]

Convertible shares issued

9,829

Subsequent Event [Member] | Series B Senior Convertible Preferred Shares [Member] | Preferred Stock [Member]

Subsequent Events [Line Items]

Convertible shares issued

13,299

Subsequent Event [Member] | Convertible Preferred Stock [Member]

Subsequent Events [Line Items]

Convertible shares issued

296,742

Promissory Notes [Member]

Subsequent Events [Line Items]

Original issue discount

20%