urban-gro (UGRO) 10-K/A 18 Feb 25 2024 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 18, 2025	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K/A
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-39933
Entity Registrant Name	URBAN-GRO, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-5158469
Entity Address, Address Line One	1751 Panorama Point
Entity Address, Address Line Two	Unit G
Entity Address, City or Town	Lafayette
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80026
City Area Code	720
Local Phone Number	390-3880
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	UGRO
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction	false
Entity Shell Company	false
Entity Public Float			$ 10,984,218
Entity Common Stock, Shares Outstanding (in shares)		12,696,557
Documents Incorporated by Reference	The information required by Part III of this Annual Report on Form 10-K is incorporated by reference from the Registrant’s definitive proxy statement relating to the 2024 Annual Meeting of Shareholders, filed on Schedule 14A with the Securities and Exchange Commission on April 25, 2024, as supplemented on May 7, 2024.
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Central Index Key	0001706524
Amendment Flag	true
Amendment Description	This Amendment No. 2 on Form 10-K/A (“Amendment No. 2”) is being filed to amend and restate urban-gro, Inc.’s (together with its wholly owned subsidiaries, the “Company”) Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (“Original Filing”), filed with the U.S. Securities and Exchange Commission (“SEC”) on March 28, 2024 (“Original Filing Date”), as amended on April 25, 2024 on Form 10-K/A ("Amendment No. 1"). Amendment No. 1 was filed for the sole purpose to correct the previously filed Exhibit Index, which inadvertently did not incorporate by reference previously-filed exhibits or include a reference to the date, and the filing with which, such exhibits were previously filed and to file additional exhibits, which were inadvertently omitted from the Exhibit Index. In filing this Amendment No. 2, we are restating our previously issued audited Consolidated Financial Statements as of and for the fiscal years ended December 31, 2023 and 2022, as well as the related unaudited condensed consolidated interim financial information for each of the quarters within fiscal years ended December 31, 2023 and 2022 (collectively, the “Affected Periods”) to account for certain adjustments discovered during the Company’s re-audit of its financial statements for the Affected Periods. Those previously issued financial statements for the Affected Periods should no longer be relied upon. In addition, we intend to file an amendment to our Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2024 (such report, together with this Amendment No. 2, the “Amended Reports”), originally filed with the SEC on April 30, 2024. All material restatement information will be included in the Amended Reports, and we do not intend to separately amend other filings that we have previously filed with the SEC.Accordingly, investors and other readers should rely only on the financial information and other disclosures regarding the periods described above in this Amendment No. 2 and in any other future filings with the SEC (as applicable) and should not rely on any previously issued or filed reports, press releases, corporate presentations or similar communications relating to the periods described above.    As required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), the Company’s principal executive officer and principal financial officer are providing new currently dated certifications required pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant Section 302 of the Sarbanes-Oxley Act of 2002, which are attached hereto.Background of the Restatement    As reported on our Current Report on Form 8-K filed with the SEC on May 6, 2024, the Company dismissed its previous independent registered public accounting firm, BF Borgers CPA PC ("BF Borgers") as a result of the SEC instituting public administration and cease-and-desist proceedings against BF Borgers.As reported on our Current Report on Form 8-K filed with the SEC on May 29, 2024, the Company announced that it had appointed Sadler, Gibb & Associates, LLC ("Sadler Gibb") as its new independent public accounting firm.As described in our Current Report on Form 8-K filed with the SEC on August 14, 2024, during a re-audit of the Company’s 2023 financial statements, Sadler Gibb identified accounting errors related to deferred tax liabilities associated with historical share-purchase acquisitions made by the Company. Accounting for the initial deferred tax liabilities associated with the acquisitions was determined to be proper, but due to losses incurred by the Company following the acquisitions, the majority of the deferred tax liabilities that were recorded in connection with the share-purchase acquisition of each acquired company should have been recorded as income tax benefits to the statement of operations shortly after each acquisition. The Company was amortizing these deferred tax liabilities to the statement of operations corresponding to the amortization of the intangible assets with which they were associated. Due to this misstatement, effective August 12, 2024, the Audit Committee of the Company's Board of Directors ("Audit Committee"), in consultation with the Company's management and with Sadler Gibb, determined that the Company's previously issued audited consolidated financial statements as of and for the years ended December 31, 2022 and December 31, 2023 (the “Year-End Financial Statements”), the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three months ended March 31, 2022, the three and six months ended June 30, 2022, and the three and nine months ended September 30, 2022 (the “2022 Interim Financial Statements”), the three months ended March 31, 2023, the three and six months ended June 30, 2023, and the three and nine months ended September 30, 2023 (the “2023 Interim Financial Statements”), and the three months ended March 31, 2024 (the “Q1 2024 Interim Financial Statements” and, together with the 2022 Interim Financial Statements and the 2023 Interim Financial Statements, the “Interim Financial Statements”) should no longer be relied upon and should be restated due to the foregoing accounting errors. Similarly, any previously issued or filed reports, press releases, earnings releases, investor presentations or other communications of the Company describing the Company’s financial results or other financial information relating to the periods covered by the Year-End Financial Statements or the Interim Financial Statements should no longer be relied upon. As Sadler Gibb continued their re-audit of the Year-End Financial Statements, additional accounting errors were identified that the Company determined needed to be corrected. Those corrections are included as part of this Amendment No. 2.Restatement of Consolidated Financial StatementsThis Amendment No. 2 includes both audited restated Consolidated Financial Statements and unaudited restated condensed consolidated financial information for the Affected Periods, as applicable. See Note 1A of “Notes to the Consolidated Financial Statements” in this Amendment for additional information on the audited consolidated financial statements as of and for the years ended December 31, 2023 and 2022. See Note 20 of “Notes to the Consolidated Financial Statements” in this Amendment No. 2 for such unaudited restated condensed consolidated financial information for each of the quarters within fiscal years 2023 and 2022.Internal Control Considerations In light of the findings described above, the Audit Committee concluded that management’s report on internal control over financial reporting as of December 31, 2023 should no longer be relied upon. In connection with the restatement, management has also concluded that the Company’s disclosure controls and procedures for the Affected Periods were not effective because of material weaknesses in its internal controls over financial reporting. Refer to Item 9A. Controls and Procedures for additional details.Items Amended in this FilingThis Amendment amends and restates the following items of the Original Report:•Part I - Item 1A. Risk Factors•Part II - Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations•Part II - Item 8. Financial Statements and Supplementary Data•Part II - Item 9A. Controls and Procedures•Part IV - Item 15. Exhibits and Financial Statement SchedulesIn accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), this Amendment includes new certifications specified in Rule 13a-14 under the Exchange Act, from the Company’s Chief Executive Officer and Chief Financial Officer dated as of the date of this Amendment. This Amendment No. 2 also contains a report of Sadler, Gibb & Associates, LLC on the Consolidated Financial Statements as of December 31, 2023, and 2022 and for the years ended December 31, 2023, and 2022 and a consent of Sadler, Gibb & Associates, LLC.Pursuant to Rule 12b-15 under the Exchange Act, this Amendment contains only the items and exhibits to the Original Form 10-K that are being amended and restated, and unaffected items and exhibits are not included herein. This Amendment continues to describe the conditions as of the date of the Original Form 10-K and, except as set forth herein, we have not updated or modified the disclosures contained in the Original Form 10-K to reflect any events that have occurred after the Original Form 10-K. Accordingly, forward-looking statements included in this Amendment may represent management’s views as of the Original Form 10-K and should not be assumed to be accurate as of any date thereafter.

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 1,074,842	$ 4,497,197	$ 8,292,054	$ 7,066,203	$ 11,754,349	$ 18,359,170	$ 22,530,583	$ 26,816,722
Accounts receivable, net	21,648,901	18,201,499	15,334,987	21,821,542	15,132,566	12,234,400	14,903,543	13,467,120
Contract receivables	8,436,567	6,816,440	6,677,312	2,817,407	3,004,282	1,270,902	543,687	0
Prepaid expenses and other current assets	1,751,564	2,130,775	2,509,621	3,858,833	3,447,654	4,281,747	5,778,806	9,718,741
Total current assets	32,911,874	31,645,911	32,813,974	35,563,985	33,338,851	36,457,215	44,154,717	50,356,903
Non-current assets:
Property and equipment, net	1,419,393	1,456,009	1,332,908	1,366,761	1,307,146	830,406	864,022	207,638
Operating lease right of use assets, net	2,041,217	2,217,738	2,396,668	2,542,644	2,618,825	1,193,161	708,876	693,524
Investments	0	0	2,584,964	2,572,103	2,559,307	2,546,574	2,500,000	2,500,000
Goodwill	9,688,975	15,019,671	15,019,671	15,019,671	15,019,671	11,434,178	11,434,178	7,738,021
Intangible assets, net	3,451,608	4,634,672	4,876,503	5,140,667	5,450,687	4,461,403	4,886,740	1,412,965
Total non-current assets	16,601,193	23,328,090	26,210,714	26,641,846	26,955,636	20,465,722	20,393,816	12,552,148
Total assets	49,513,067	54,974,001	59,024,688	62,205,831	60,294,487	56,922,937	64,548,533	62,909,051
Current liabilities:
Accounts payable	24,203,769	21,050,096	18,496,871	14,825,010	9,870,645	6,529,122	7,966,159	7,951,995
Contract liabilities	3,950,133	2,976,201	4,283,025	3,166,192	2,036,606	2,026,161	671,685	0
Accrued expenses	5,284,278	5,715,544	6,790,346	7,099,711	5,216,514	7,321,386	4,533,721	4,253,589
Customer deposits	603,046	969,888	1,940,394	2,355,609	2,571,161	1,929,829	3,286,073	7,234,914
Contingent consideration	49,830	161,947	238,621	2,537,291	2,799,287	2,400,771	2,612,678	1,563,000
Notes payable and line of credit	3,204,840	1,964,775	1,941,188	2,908,213	3,832,682	0	0	0
Operating lease liabilities	707,141	598,447	617,815	606,648	600,816	354,403	283,727	219,836
Total current liabilities	38,003,037	33,436,898	34,308,260	33,498,674	26,927,711	20,561,672	19,354,043	21,223,334
Non-current liabilities:
Operating lease liabilities, net of current portion	1,380,362	1,666,138	1,822,754	1,964,804	2,044,782	656,583	427,826	474,862
Deferred tax liability	44,313				0	0	0
Total non-current liabilities	1,424,675	1,666,138	1,822,754	1,964,804	2,044,782	656,583	427,826	474,862
Total liabilities	39,427,712	35,103,036	36,131,014	35,463,478	28,972,493	21,218,255	19,781,869	21,698,196
Commitments and contingencies (note 12)
Shareholders’ equity:
Preferred stock, $0.10 par value; 3,000,000 shares authorized; 0 shares issued and outstanding as of December 31, 2023 and December 31, 2022	0	0	0	0	0	0	0	0
Common stock, $0.001 par value; 30,000,000 shares authorized; 13,522,669 issued and 12,072,836 outstanding as of December 31, 2023 and 30,000,000 shares authorized; 12,292,104 issued and 10,842,271 outstanding as of December 31, 2022	13,523	13,120	13,056	12,452	12,292	11,949	11,911	11,628
Additional paid-in capital	88,389,756	87,575,340	86,775,991	84,861,365	84,189,965	82,375,477	83,769,588	79,335,877
Treasury shares, cost basis: 1,449,833 shares as of December 31, 2023 and 1,449,833 as of December 31, 2022	(12,045,542)	(12,045,542)	(12,045,542)	(12,045,542)	(12,045,542)	(11,639,937)	(11,456,667)	(11,456,667)
Accumulated deficit	(66,272,382)	(55,671,953)	(51,849,831)	(46,085,922)	(40,834,721)	(35,042,807)	(27,558,168)	(26,679,983)
Total shareholders’ equity	10,085,355	19,870,965	22,893,674	26,742,353	31,321,994	35,704,682	44,766,664	41,210,855	$ 45,173,173
Total liabilities and shareholders’ equity	$ 49,513,067	$ 54,974,001	$ 59,024,688	$ 62,205,831	$ 60,294,487	$ 56,922,937	$ 64,548,533	$ 62,909,051

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.10	$ 0.10
Preferred stock, shares authorized (in shares)	3,000,000	3,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	13,522,669	12,292,104
Common stock, shares outstanding (in shares)	12,072,836	10,842,271
Treasury shares, cost basis (in shares)	1,449,833	1,449,833

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Revenues:
Total revenues	$ 19,586,929	$ 18,451,476	$ 16,754,771	$ 12,368,288	$ 16,281,502	$ 21,052,869	$ 35,206,247	$ 37,334,371	$ 54,793,176	$ 49,702,659	$ 69,920,048	$ 66,294,699
Cost of revenues:
Total cost of revenues	17,163,644	15,939,298	13,746,134	9,888,339	12,832,931	16,435,526	29,685,432	29,268,457	46,849,076	39,156,796	60,017,382	54,139,177
Gross profit	2,423,285	2,512,178	3,008,637	2,479,949	3,448,571	4,617,343	5,520,815	8,065,914	7,944,100	10,545,863	9,902,666	12,155,522
Operating expenses:
General and administrative	5,558,767	6,235,206	7,685,030	5,973,578	5,006,440	5,536,208	13,920,236	10,542,648	19,479,003	16,516,226	25,277,878	22,305,096
Depreciation and amortization	372,969	424,163	404,069	526,750	371,557	218,278	828,232	589,835	1,201,201	1,116,585	1,636,667	1,483,065
Impairment of goodwill and intangibles											6,273,595	0
Business development	0	0	0	3,299,864	0	0	0	0	0	3,299,864	0	3,299,864
Total operating expenses	5,931,736	6,659,369	8,089,099	9,800,192	5,377,997	5,754,486	14,748,468	11,132,483	20,680,204	20,932,675	33,188,140	27,088,025
Loss from operations	(3,508,451)	(4,147,191)	(5,080,462)	(7,320,243)	(1,929,426)	(1,137,143)	(9,227,653)	(3,066,569)	(12,736,104)	(10,386,812)	(23,285,474)	(14,932,503)
Non-operating income (expenses):
Interest expense	(39,929)	(44,989)	(73,216)	(7,083)	(7,529)	(7,658)	(118,205)	(15,187)	(158,134)	(22,270)	(271,686)	(54,577)
Interest income	19,461	75,060	73,131	94,203	47,274	79,852	148,191	127,126	167,652	221,329	173,895	329,012
Change in fair value of contingent consideration	0	0	(160,232)	0	0	0	(160,232)	0	(160,232)	0	(160,232)	(436,905)
Write-down of investment	(258,492)	0	0	0	0	0	0	0	(258,492)	0	(258,492)	0
Loss on settlement			0	0	0	0	(1,500,000)		(1,500,000)		(308,229)	(950,575)
Loss on settlement	0	(1,500,000)	0				(1,500,000)	0	(1,500,000)	0	(1,500,000)	0
Other income (expense)	(34,711)	(146,789)	(10,422)	(221,546)	66,497	(34,989)	(157,211)	31,508	(191,922)	(190,038)	(41,463)	(192,443)
Total non-operating income (expenses)	(313,671)	(1,616,718)	(170,739)	(134,426)	106,242	37,205	(1,787,457)	143,447	(2,101,128)	9,021	(2,057,978)	(1,305,488)
Loss before income taxes	(3,822,122)	(5,763,909)	(5,251,201)	(7,454,669)	(1,823,184)	(1,099,938)	(11,015,110)	(2,923,122)	(14,837,232)	(10,377,791)	(25,343,452)	(16,237,991)
Income tax benefit	0	0	0	(29,970)	944,999	0	0	944,999	0	915,029	(94,209)	983,315
Net loss	(3,822,122)	(5,763,909)	(5,251,201)	(7,484,639)	(878,185)	(1,099,938)	(11,015,110)	(1,978,123)	(14,837,232)	(9,462,762)	(25,437,661)	(15,254,676)
Comprehensive loss	$ (3,822,122)	$ (5,763,909)	$ (5,251,201)	$ (7,484,639)	$ (878,185)	$ (1,099,938)	$ (11,015,110)	$ (1,978,123)	$ (14,837,232)	$ (9,462,762)	$ (25,437,661)	$ (15,254,676)
Loss per share – basic (in dollars per share)	$ (0.33)	$ (0.53)	$ (0.49)	$ (0.70)	$ (0.08)	$ (0.10)	$ (1.01)	$ (0.19)	$ (1.37)	$ (0.89)	$ (2.34)	$ (1.41)
Loss per share – diluted (in dollars per share)	$ (0.33)	$ (0.53)	$ (0.49)	$ (0.70)	$ (0.08)	$ (0.10)	$ (1.01)	$ (0.19)	$ (1.37)	$ (0.89)	$ (2.34)	$ (1.41)
Weighted average shares – basic (in shares)	11,649,790	10,945,978	10,772,705	10,674,796	10,508,972	10,508,972	10,859,820	10,527,975	10,859,820	10,577,453	10,881,675	10,786,967
Weighted average shares – diluted (in shares)	11,649,790	10,945,978	10,772,705	10,674,796	10,508,972	10,508,972	10,859,820	10,527,975	10,859,820	10,577,453	10,881,675	10,786,967
Equipment systems
Revenues:
Total revenues	$ 3,035,758	$ 4,688,534	$ 2,905,035	$ 3,880,432	$ 10,078,887	$ 17,067,344	$ 7,593,569	$ 27,146,231	$ 10,629,327	$ 31,026,663	$ 12,720,873	$ 33,119,480
Cost of revenues:
Total cost of revenues	2,774,147	4,139,294	2,408,481	3,316,970	8,679,145	14,587,275	6,547,775	23,266,420	9,321,922	26,583,390	11,081,536	28,776,023
Services
Revenues:
Total revenues	2,898,741	3,030,574	3,470,653	2,839,334	3,027,555	3,638,507	6,501,227	6,666,062	9,399,968	9,505,396	11,919,920	13,084,643
Cost of revenues:
Total cost of revenues	1,768,166	1,949,959	1,974,538	1,804,925	1,271,665	1,601,429	3,924,497	2,873,094	5,692,663	4,678,019	7,222,964	6,239,013
Construction design-build
Revenues:
Total revenues	13,466,093	10,592,469	10,195,338	5,384,267	2,917,321	0	20,787,807	2,917,321	34,253,900	8,301,588	44,561,783	19,080,746
Cost of revenues:
Total cost of revenues	12,483,972	9,755,240	9,229,973	4,570,506	2,692,700	0	18,985,213	2,692,700	31,469,185	7,263,206	41,194,894	18,392,076
Other
Revenues:
Total revenues	186,337	139,899	183,745	264,255	257,739	347,018	323,644	604,757	509,981	869,012	717,472	1,009,830
Cost of revenues:
Total cost of revenues	$ 137,359	$ 94,805	$ 133,142	$ 195,938	$ 189,421	$ 246,822	$ 227,947	$ 436,243	$ 365,306	$ 632,181	$ 517,988	$ 732,065

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($)	Total	Common Stock	Additional Paid in Capital	Accumulated Deficit	Treasury Stock
Beginning balance (in shares) at Dec. 31, 2021		11,626,522
Beginning balance at Dec. 31, 2021	$ 45,173,173	$ 11,627	$ 78,425,081	$ (25,580,045)	$ (7,683,490)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(1,099,938)
Ending balance (in shares) at Mar. 31, 2022		11,627,528
Ending balance at Mar. 31, 2022	41,210,855	$ 11,628	79,335,877	(26,679,983)	(11,456,667)
Beginning balance (in shares) at Dec. 31, 2021		11,626,522
Beginning balance at Dec. 31, 2021	45,173,173	$ 11,627	78,425,081	(25,580,045)	(7,683,490)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(1,978,123)
Ending balance (in shares) at Jun. 30, 2022		11,911,043
Ending balance at Jun. 30, 2022	44,766,664	$ 11,911	83,769,588	(27,558,168)	(11,456,667)
Beginning balance (in shares) at Dec. 31, 2021		11,626,522
Beginning balance at Dec. 31, 2021	45,173,173	$ 11,627	78,425,081	(25,580,045)	(7,683,490)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(9,462,762)
Ending balance (in shares) at Sep. 30, 2022		11,948,718
Ending balance at Sep. 30, 2022	35,704,682	$ 11,949	82,375,477	(35,042,807)	(11,639,937)
Beginning balance (in shares) at Dec. 31, 2021		11,626,522
Beginning balance at Dec. 31, 2021	45,173,173	$ 11,627	78,425,081	(25,580,045)	(7,683,490)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	2,571,785		2,571,785
Common stock repurchased	(4,362,052)				(4,362,052)
Stock issuance related to acquisition and contingent consideration (in shares)		555,390
Issuance of contingent consideration shares originally incorrectly recorded in Q2 2023	3,164,967	$ 555	3,164,412
Stock issued in conversion of warrants (in shares)		18,196
Stock issued in conversion of warrants	0	$ 18	(18)
Stock grant program vesting (in shares)		87,441
Stock grant program vesting	$ 0	$ 87	(87)
Stock options exercised (in shares)	4,555	4,555
Stock options exercised	$ 28,797	$ 5	28,792
Net loss	$ (15,254,676)
Ending balance (in shares) at Dec. 31, 2022	10,842,271	12,292,104
Ending balance at Dec. 31, 2022	$ 31,321,994	$ 12,292	84,189,965	(40,834,721)	(12,045,542)
Beginning balance (in shares) at Mar. 31, 2022		11,627,528
Beginning balance at Mar. 31, 2022	41,210,855	$ 11,628	79,335,877	(26,679,983)	(11,456,667)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(878,185)
Ending balance (in shares) at Jun. 30, 2022		11,911,043
Ending balance at Jun. 30, 2022	44,766,664	$ 11,911	83,769,588	(27,558,168)	(11,456,667)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(7,484,639)
Ending balance (in shares) at Sep. 30, 2022		11,948,718
Ending balance at Sep. 30, 2022	$ 35,704,682	$ 11,949	82,375,477	(35,042,807)	(11,639,937)
Beginning balance (in shares) at Dec. 31, 2022	10,842,271	12,292,104
Beginning balance at Dec. 31, 2022	$ 31,321,994	$ 12,292	84,189,965	(40,834,721)	(12,045,542)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(5,251,201)
Ending balance (in shares) at Mar. 31, 2023		12,452,613
Ending balance at Mar. 31, 2023	$ 26,742,353	$ 12,452	84,861,365	(46,085,922)	(12,045,542)
Beginning balance (in shares) at Dec. 31, 2022	10,842,271	12,292,104
Beginning balance at Dec. 31, 2022	$ 31,321,994	$ 12,292	84,189,965	(40,834,721)	(12,045,542)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(11,015,110)
Ending balance (in shares) at Jun. 30, 2023		13,056,409
Ending balance at Jun. 30, 2023	$ 22,893,674	$ 13,056	86,775,991	(51,849,831)	(12,045,542)
Beginning balance (in shares) at Dec. 31, 2022	10,842,271	12,292,104
Beginning balance at Dec. 31, 2022	$ 31,321,994	$ 12,292	84,189,965	(40,834,721)	(12,045,542)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(14,837,232)
Ending balance (in shares) at Sep. 30, 2023		13,120,413
Ending balance at Sep. 30, 2023	$ 19,870,965	$ 13,120	87,575,340	(55,671,953)	(12,045,542)
Beginning balance (in shares) at Dec. 31, 2022	10,842,271	12,292,104
Beginning balance at Dec. 31, 2022	$ 31,321,994	$ 12,292	84,189,965	(40,834,721)	(12,045,542)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	2,199,046		2,199,046
Stock issuance related to acquisition and contingent consideration (in shares)		833,357
Issuance of contingent consideration shares originally incorrectly recorded in Q2 2023	1,820,857	$ 898	1,819,959
Stock grant program vesting (in shares)		397,208
Stock grant program vesting	0	$ 333	(333)
Issuance of warrants	$ 181,119		181,119
Stock options exercised (in shares)	0
Net loss	$ (25,437,661)
Ending balance (in shares) at Dec. 31, 2023	12,072,836	13,522,669
Ending balance at Dec. 31, 2023	$ 10,085,355	$ 13,523	88,389,756	(66,272,382)	(12,045,542)
Beginning balance (in shares) at Mar. 31, 2023		12,452,613
Beginning balance at Mar. 31, 2023	26,742,353	$ 12,452	84,861,365	(46,085,922)	(12,045,542)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(5,763,909)
Ending balance (in shares) at Jun. 30, 2023		13,056,409
Ending balance at Jun. 30, 2023	22,893,674	$ 13,056	86,775,991	(51,849,831)	(12,045,542)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(3,822,122)
Ending balance (in shares) at Sep. 30, 2023		13,120,413
Ending balance at Sep. 30, 2023	$ 19,870,965	$ 13,120	$ 87,575,340	$ (55,671,953)	$ (12,045,542)

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	$ (25,437,661)	$ (15,254,676)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,636,667	1,483,065
Amortization of right-of-use asset	460,347	192,955
Stock-based compensation expense	2,199,046	2,571,785
Loss on settlement	308,229	950,575
Loss on legal settlement	1,500,000	0
Write-down of investment	258,492	0
Impairment of goodwill and intangibles	6,273,595	0
Change in fair value of contingent consideration	160,232	436,905
Change in contingent consideration from indemnification	(917,699)	0
Interest income on investments	(121,867)	(281,687)
Changes in operating assets and liabilities (net of acquired amounts):
Accounts receivable and contract receivables	(11,948,620)	(3,172,241)
Prepaid expenses and other assets and property and equipment	2,525,209	7,926,330
Accounts payable, contract liabilities, customer deposits, and accrued expenses	12,979,969	(6,456,351)
Operating lease liability	(436,320)	(251,733)
Deferred tax liability	44,313	(914,750)
Net cash used in operating activities	(10,516,068)	(12,769,823)
Cash flows from investing activities:
Sale of investments	2,422,682	222,380
Purchases of property and equipment	(540,494)	(675,277)
Business combinations, net of cash acquired	0	(3,871,452)
Net cash provided by (used in) investing activities	1,882,188	(4,324,349)
Cash flows from financing activities:
Proceeds from issuance of common stock, net of offering costs	0	28,797
Repurchase of common stock	0	(4,362,052)
Additions to notes payable	2,500,000	0
Repayment of finance lease liability	(156,754)	(134,797)
Payments to settle contingent consideration	(479,362)	(1,040,386)
Repayments of notes payable	(3,909,511)	0
Net cash used in financing activities	(2,045,627)	(5,508,438)
Net change in cash	(10,679,507)	(22,602,610)
Cash at beginning of period	11,754,349	34,356,959
Cash at end of period	1,074,842	11,754,349
Supplemental cash flow information:
Cash paid for interest	142,388	28,147
Net cash paid for income taxes	185,910	16,253
Supplemental disclosure of non-cash investing and financing activities:
Stock issued for contingent consideration	0	3,164,967
Stock issued in business combinations	1,820,857	0
Warrants issued in connection with line of credit	181,119	0
Prepaid assets financed by notes payable	648,000	0
Operating lease right-of-use asset and liability measurement	11,315	988,351
Financing lease right-of-use asset and liability measurement	$ 23,664	$ 69,600

ORGANIZATION AND ACQUISITIONS,

ORGANIZATION AND ACQUISITIONS, BUSINESS PLAN, AND LIQUIDITY	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation, Business Combination, And Presentation Of Financial Statements [Abstract]
ORGANIZATION AND ACQUISITIONS, BUSINESS PLAN, AND LIQUIDITY	ORGANIZATION AND ACQUISITIONS, BUSINESS PLAN, AND LIQUIDITY Organization urban-gro, Inc. (together with its wholly owned subsidiaries, collectively "urban-gro," "we," "us," or "the Company") was originally formed on March 20, 2014, as a Colorado limited liability company. On March 10, 2017, we converted to a Colorado corporation and exchanged shares of our common stock for every member's interest issued and outstanding on the date of conversion. On October 29, 2020, we reincorporated as a Delaware corporation. On February 12, 2021, we completed an uplisting to the Nasdaq Capital Market ("Nasdaq") under the ticker symbol "UGRO". urban-gro is an integrated professional services and design-build firm. We offer value-added architectural, engineering, and construction management solutions to the Controlled Environment Agriculture ("CEA"), industrial, healthcare, and other commercial sectors. Innovation, collaboration, and a commitment to sustainability drive our team to provide exceptional customer experiences. To serve our horticulture clients, we engineer, design and manage the construction of indoor CEA facilities and then integrate complex environmental equipment systems into those facilities. Through this work, we create high-performance indoor cultivation facilities for our clients to grow specialty crops, including leafy greens, vegetables, herbs, and plant-based medicines. Our custom-tailored approach to design, construction, procurement, and equipment integration provides a single point of accountability across all aspects of indoor growing operations. We also help our clients achieve operational efficiency and economic advantages through a full spectrum of professional services and programs focused on facility optimization and environmental health which establish facilities that allow clients to manage, operate and perform at the highest level throughout their entire cultivation lifecycle once they are up and running. Further, we serve a broad range of commercial and governmental entities, providing them with planning, consulting, architectural, engineering and construction design-build services for their facilities. We aim to work with our clients from the inception of their project in a way that provides value throughout the life of their facility. We are a trusted partner and advisor to our clients and offer a complete set of engineering and managed services complemented by a vetted suite of select cultivation equipment systems. Acquisitions DVO Effective October 31, 2022, the Company entered into an agreement with Dawson Van Orden, Inc. ("Seller" or "DVO") and DVO's shareholders (the "DVO Shareholders") to acquire substantially all of the operating assets and liabilities of DVO, a Texas-based engineering firm with significant experience in indoor CEA. The Company had been looking for an engineer firm with CEA experience as it is invaluable when choosing the correct mechanical equipment systems for an controlled environment facility, and therefore the company expected a significant increase in their customized equipment offering. Further, having a engineering team in-house would be expected to lead to new business opportunities as the Company could cross-sell their various offerings to DVO's client base. The purchase price of $6.1 million, after working capital adjustments, was comprised of (i) $1.2 million in cash, (ii) a $3.8 million Seller's promissory note, and (iii) $1.1 million of the Company's common stock. The Seller's promissory note was initially to be paid out over four quarters beginning in January 2023. In the third quarter of 2023, a portion of that quarter’s note payment was extended to the first quarter of 2024. The purchase price excludes up to $1.1 million of contingent consideration earnout that may become payable to the sellers dependent on the continued employment of the DVO Shareholders. The contingent consideration earnout is payable, at the Company’s discretion, in cash or shares of the Company’s common stock with the value of such shares being determined based upon the volume-weighted average price ("VWAP") of the Company’s common stock in the ten trading days prior to the end of the applicable quarter for which the quarterly gross profit is calculated. The Company accounted for the acquisition as follows: Purchase price $ 6,072,366 Allocation of purchase price: Accounts receivable, net $ 1,134,909 Right of use asset $ 1,197,310 Property and equipment $ 229,058 Goodwill $ 3,444,926 Intangible assets $ 1,276,000 Accrued expenses $ (12,527) Right of use liability $ (1,197,310) Pro-forma disclosure of the DVO acquisition is not required as the historical results of DVO were not material to the Company's consolidated financial statements. Acquired goodwill from DVO represents the value expected to arise from organic growth and an opportunity to expand into a well-established market for the Company. Emerald/UG Construction, Inc. Effective April 29, 2022, the Company acquired all of the issued and outstanding capital stock of Emerald Construction Management, Inc. ("Emerald") from its shareholders (the "Emerald Sellers"). This acquisition was essential to the Company as it allowed us to enter the design-build segment, and offer a full suite of solutions to our client base. Further, having a construction company in-house would be expected to lead to new business opportunities as the Company could cross-sell their various offerings to Emerald's client base. The purchase price of $7.2 million, after working capital adjustments, was comprised of (i) $3.4 million in cash, (ii) $2.0 million of the Company’s common stock, and (iii) $1.1 million of estimated contingent consideration earnout payable to the Emerald Sellers over the term of the earnout. The total contingent earnout payable to the Emerald Sellers is $2.0 million. Effective January 1, 2023, the terms of the contingent consideration earnout provisions were amended providing for the entire contingent consideration of up to $2.0 million to be earned based solely on the continued employment of the Emerald Sellers for a two year period following the closing of the Emerald acquisition. This resulted in the Company recording additional contingent consideration expense of $160,232 in the first quarter of 2023. Per the amendment, the remaining contingent consideration earnout is payable quarterly, at the Company’s discretion, in cash or in shares of the Company’s common stock with the value of such shares being determined based upon the VWAP of the Company’s common stock in the ten trading days prior to the end of the applicable quarter. Effective November 21, 2023, Emerald changed its name to UG Construction, Inc. The Company accounted for the acquisition as follows: Purchase price $ 7,232,712 Allocation of Purchase Price: Cash $ 622,641 Accounts receivable, net $ 2,666,811 Contract receivable $ 494,456 Prepayments and other assets $ 38,086 Property and equipment $ 403,008 Right of use asset $ 82,408 Goodwill $ 3,696,161 Intangible assets $ 3,659,000 Accrued expenses $ (2,361,302) Contract liabilities $ (1,071,399) Right of use liability $ (82,408) Deferred tax liability $ (914,750) The following pro-forma amounts reflect the Company’s results as if the acquisition of Emerald had occurred on January 1, 2022. These pro-forma amounts have been calculated after applying the Company’s accounting policies and adjusting the results of the acquisition to reflect the additional amortization of intangibles. For the Years Ended 2023 2022 Revenues: Equipment systems $ 12,720,873 $ 33,119,480 Services 11,919,920 13,084,643 Construction design-build 44,561,783 30,814,975 Other 717,472 1,009,830 Total revenues and other income 69,920,048 78,028,928 Net loss $ (25,437,661) $ (14,405,685) Acquired goodwill from Emerald represents the value expected to arise from organic growth and an opportunity to expand into a well-established market for the Company. Per the Emerald Acquisition Agreement and Plan of Merger (the “Emerald Acquisition Agreement”), when the Company acquired all of the issued and outstanding capital stock of Emerald, the Emerald Sellers indemnified the Company for any material liabilities, losses, and actions or inaction which took place prior to the acquisition and that were not disclosed as part of the transaction. To that end, a pre-acquisition Emerald project incurred a substantial loss that was not disclosed in the Emerald Acquisition Agreement. The majority shareholder of Emerald has agreed to indemnify the Company for the loss, which is currently estimated to be $2.4 million (the “Indemnified Loss”). In the second quarter of 2023, the Company offset $1.0 million of the Indemnified Loss against the total remaining contingent consideration and certain other liabilities owed to the majority shareholder of Emerald thereby resulting in a net amount due from the majority shareholder of Emerald to $1.4 million. Further, the Company has agreed to satisfy up to $1.2 million of the Indemnified Loss in the event a certain Emerald project is above a 7% profit margin, on a dollar for dollar basis. Liquidity and Going Concern The Company has produced multiple consecutive years of net losses and negative cash flows. The financial results described in these financial statements and our financial position as of December 31, 2023 raise substantial doubt about our ability to continue as a going concern. However, the Company has recently taken actions to strengthen its liquidity, including decreasing headcount and operating expenses to expedite the Company's path to cash flow positive results. If necessary, the Company will seek to raise capital by issuing additional equity shares either through a private placement or on the open market. The Company may also seek to obtain additional debt financing for which there can be no guarantee. Management has concluded that these recent positive steps alleviate any substantial doubt about the Company's ability to continue its operations, and meet its financial obligations, for twelve moths from the date these consolidated financial statements are issued.

RESTATEMENT OF PREVIOUSLY FILED

RESTATEMENT OF PREVIOUSLY FILED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF PREVIOUSLY FILED FINANCIAL STATEMENTS	RESTATEMENT OF PREVIOUSLY FILED FINANCIAL STATEMENTS Restatement of Previously Filed Financial Statements As detailed in the Explanatory Note, the Company has restated its consolidated financial statements for the years ended December 31, 2023 and 2022 in the following tables and the unaudited quarterly condensed consolidated financial information for each of the interim periods in the years ended December 31, 2023 and 2022 in Note 20. The accompanying applicable Notes have been updated to reflect the effects of the restatement. The following tables present the effect of the restatement on the Company's previously reported Consolidated Balance Sheets as of the years ended December 31, 2023 and December 31, 2022. The amounts in the "As Reported" columns are amounts derived from the Company's previously filed financial statements in its Annual Report on Form 10-K for the year ended December 31, 2023, originally filed with the Securities and Exchange Commission on March 28, 2024 (the “Original Form 10-K”). The amounts in the "Restatement Adjustments" columns present the impact of the adjustments arising from the re-audit of the Company’s 2023 financial statements. The amounts in the "As Restated" columns are the updated amounts including the impact from the Restatement Adjustments. At the bottom of the tables listed in this section are notes addressing the cause of the restatement adjustments as indicated by the respective lettering. As of December 31, 2023 As Restatement As ASSETS Reported Adjustments Note Restated Current assets: Cash $ 1,112,504 $ (37,662) (G) $ 1,074,842 Accounts receivable, net 26,991,739 (5,342,838) (J) 21,648,901 Contract receivables 10,071,951 (1,635,384) (C) 8,436,567 Prepaid expenses and other current assets 2,775,682 (1,024,118) (D) (F) 1,751,564 Total current assets 40,951,876 (8,040,002) 32,911,874 Non-current assets: Property and equipment, net 1,419,393 — 1,419,393 Operating lease right of use assets, net 2,041,217 — 2,041,217 Investments — — — Goodwill 15,572,050 (5,883,075) (A) (I) (K) 9,688,975 Intangible assets, net 4,394,507 (942,899) (I) 3,451,608 Total non-current assets 23,427,167 (6,825,974) 16,601,193 Total assets $ 64,379,043 $ (14,865,976) $ 49,513,067 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Accounts payable $ 25,411,243 $ (1,207,474) (C) $ 24,203,769 Contract liabilities 8,063,325 (4,113,192) (C) 3,950,133 Accrued expenses 4,071,231 1,213,047 (B) (C) 5,284,278 Customer deposits 603,046 — 603,046 Contingent consideration 49,830 — 49,830 Notes payable and line of credit 3,204,840 — 3,204,840 Operating lease liabilities 707,141 — 707,141 Total current liabilities 42,110,656 (4,107,619) 38,003,037 Non-current liabilities: Operating lease liabilities 1,380,362 — 1,380,362 Deferred tax liability 817,419 (773,106) (A) 44,313 Total non-current liabilities 2,197,781 (773,106) 1,424,675 Total liabilities $ 44,308,437 $ (4,880,725) $ 39,427,712 Commitments and contingencies (note 12) Shareholders’ equity: Preferred stock — — — Common stock 13,523 — 13,523 Additional paid-in capital 88,901,583 (511,827) (F) 88,389,756 Treasury shares (12,045,542) — (12,045,542) Accumulated deficit (56,798,958) (9,473,424) (H) (66,272,382) Total shareholders’ equity 20,070,606 (9,985,251) 10,085,355 Total liabilities and shareholders’ equity $ 64,379,043 $ (14,865,976) $ 49,513,067 As of December 31, 2022 As Restatement As ASSETS Reported Adjustments Note Restated Current assets: Cash $ 12,008,003 $ (253,654) (G) $ 11,754,349 Accounts receivable, net 15,380,292 (247,726) (G) 15,132,566 Contract receivables 3,004,282 — 3,004,282 Prepaid expenses and other current assets 4,164,960 (717,306) (D) 3,447,654 Total current assets 34,557,537 (1,218,686) 33,338,851 Non-current assets: Property and equipment, net 1,307,146 — 1,307,146 Operating lease right of use assets, net 2,618,825 — 2,618,825 Investments 2,559,307 — 2,559,307 Goodwill 15,572,050 (552,379) (A) (K) 15,019,671 Intangible assets, net 5,450,687 — 5,450,687 Total non-current assets 27,508,015 (552,379) 26,955,636 Total assets $ 62,065,552 $ (1,771,065) $ 60,294,487 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Accounts payable $ 9,960,364 $ (89,719) (G) $ 9,870,645 Contract liabilities 1,294,452 742,154 (C) 2,036,606 Accrued expenses 3,196,961 2,019,553 (B) (C) 5,216,514 Customer deposits 2,571,161 — 2,571,161 Contingent consideration 2,799,287 — 2,799,287 Notes payable 3,832,682 — 3,832,682 Operating lease liabilities 600,816 — 600,816 Total current liabilities 24,255,723 2,671,988 26,927,711 Non-current liabilities: Operating lease liabilities 2,044,782 — 2,044,782 Deferred tax liability 1,033,283 (1,033,283) (A) — Total non-current liabilities 3,078,065 (1,033,283) 2,044,782 Total liabilities $ 27,333,788 $ 1,638,705 $ 28,972,493 Commitments and contingencies (note 12) Shareholders’ equity: Preferred stock — — — Common stock 12,221 71 (G) 12,292 Additional paid-in capital 84,882,982 (693,017) (K) 84,189,965 Treasury shares (12,045,542) — (12,045,542) Accumulated deficit (38,117,897) (2,716,824) (H) (40,834,721) Total shareholders’ equity 34,731,764 (3,409,770) 31,321,994 Total liabilities and shareholders’ equity $ 62,065,552 $ (1,771,065) $ 60,294,487 The following tables presents the effect of the restatement on the Company's previously reported Consolidated Statements of Comprehensive Income for the years ended December 31, 2023, and December 31, 2022. The values as previously reported were derived from the Company’s Original Form 10-K: For the Year Ended December 31, 2023 As Restatement As Reported Adjustments Note Restated Revenues: Equipment systems $ 12,675,645 $ 45,228 (G) $ 12,720,873 Services 11,923,920 (4,000) (G) 11,919,920 Construction design-build 46,254,967 (1,693,184) (C) 44,561,783 Other 688,241 29,231 (G) 717,472 Total revenues 71,542,773 (1,622,725) 69,920,048 Cost of revenues: Equipment systems 11,085,306 (3,770) (G) 11,081,536 Services 7,222,968 (4) (G) 7,222,964 Construction design-build 42,442,858 (1,247,964) (C) 41,194,894 Other 500,079 17,909 (G) 517,988 Total cost of revenues 61,251,211 (1,233,829) 60,017,382 Gross profit 10,291,562 (388,896) 9,902,666 Operating expenses: General and administrative 25,332,332 (54,454) (G) 25,277,878 Depreciation and amortization 1,636,667 — 1,636,667 Impairment of goodwill and intangibles — 6,273,595 (I) 6,273,595 Total operating expenses 26,968,999 6,219,141 33,188,140 Loss from operations (16,677,437) (6,608,037) (23,285,474) Non-operating income (expenses): Interest expense (271,686) — (271,686) Interest income 173,895 — 173,895 Change in fair value of contingent consideration (160,232) — (160,232) Write-down of investment (258,492) — (258,492) Loss on legal settlement (1,500,000) — (1,500,000) Other income (expense) (202,973) 161,510 (G) (41,463) Total non-operating income (expenses) (2,219,488) 161,510 (2,057,978) Loss before income taxes (18,896,925) (6,446,527) (25,343,452) Income tax benefit 215,864 (310,073) (A) (94,209) Net loss $ (18,681,061) $ (6,756,600) $ (25,437,661) Comprehensive loss $ (18,681,061) $ (6,756,600) $ (25,437,661) Loss per share – basic and diluted $ (1.72) $ (0.62) $ (2.34) Weighted average shares – basic and diluted 10,881,675 10,881,675 10,881,675 For the Year Ended December 31, 2022 As Restatement As Reported Adjustments Notes Restated Revenues: Equipment systems $ 33,333,574 $ (214,094) (G) $ 33,119,480 Services 12,862,308 222,335 (G) 13,084,643 Construction design-build 19,822,901 (742,155) (C) 19,080,746 Other 1,011,151 (1,321) (G) 1,009,830 Total revenues 67,029,934 (735,235) 66,294,699 Cost of revenues: Equipment systems 27,963,258 812,765 (B) 28,776,023 Services 6,225,634 13,379 (G) 6,239,013 Construction design-build 17,905,172 486,904 (C) 18,392,076 Other 730,151 1,914 (G) 732,065 Total cost of revenues 52,824,215 1,314,962 54,139,177 Gross profit 14,205,719 (2,050,197) 12,155,522 Operating expenses: General and administrative 22,059,775 245,321 (G) 22,305,096 Depreciation and amortization 1,483,065 — 1,483,065 Business development 3,299,864 — 3,299,864 Total operating expenses 26,842,704 245,321 27,088,025 Loss from operations (12,636,985) (2,295,518) (14,932,503) Non-operating income (expenses): Interest expense (54,579) 2 (G) (54,577) Interest income 329,012 — 329,012 Contingent consideration (436,905) — (436,905) Write-down of investment (1,710,358) 1,710,358 (E) — Loss on settlement (950,575) — (950,575) Other income (expense) (139,611) (52,832) (G) (192,443) Total non-operating income (expenses) (2,963,016) 1,657,528 (1,305,488) Loss before income taxes (15,600,001) (637,990) (16,237,991) Income tax benefit 322,092 661,223 (A) 983,315 Net loss $ (15,277,909) $ 23,233 $ (15,254,676) Comprehensive loss $ (15,277,909) $ 23,233 $ (15,254,676) Loss per share – basic and diluted $ (1.42) $ — $ (1.41) Weighted average shares – basic and diluted 10,786,967 10,786,967 10,786,967 The following tables presents the effect of the restatement on the Company's previously reported Consolidated Statements of Shareholders' Equity for the years ended December 31, 2023, and December 31, 2022. The values as previously reported were derived from the Company’s Original Form 10-K: Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, December 31, 2023, as originally stated 13,522,669 $ 13,523 $ 88,901,583 $ (56,798,958) $ (12,045,542) $ 20,070,606 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Warrants issued to Bancroft in connection with the Promissory Note which were not originally recorded on the balance sheet 181,119 181,119 Various income statement adjustments on or prior to December 31, 2023 (9,473,424) (9,473,424) Balance, December 31, 2023, as restated 13,522,669 $ 13,523 $ 88,389,756 $ (66,272,382) $ (12,045,542) $ 10,085,355 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, December 31, 2022, as originally stated 12,220,593 $ 12,221 $ 84,882,982 $ (38,117,897) $ (12,045,542) $ 34,731,764 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Management instructed transfer agent to issue shares related to vested RSUs after the issuance of the December 31, 2022 10-K with issuance effective dates prior to December 31, 2022 71,511 71 (71) — Various income statement adjustments on or prior to December 31, 2022 (2,716,824) (2,716,824) Balance, December 31, 2022, as restated 12,292,104 $ 12,292 $ 84,189,965 $ (40,834,721) $ (12,045,542) $ 31,321,994 The following tables presents the effect of the restatement on the Company's previously reported Cash Flow Statements for the years ended December 31, 2023 and December 31, 2022. The values as previously reported were derived from the Company’s Original Form 10-K: For the Year Ended December 31, 2023 As Restatement As Reported Adjustments Notes Restated Cash flows from operating activities: Net loss $ (18,681,061) $ (6,756,600) (H) $ (25,437,661) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 1,636,667 — 1,636,667 Amortization of right-of-use asset — 460,347 (A) 460,347 Stock-based compensation expense 2,199,046 — 2,199,046 Loss on settlement — 308,229 (G) 308,229 Loss on legal settlement 1,500,000 — 1,500,000 Write-down of investment 258,492 — 258,492 Impairment of goodwill and intangibles — 6,273,595 (I) 6,273,595 Change in fair value of contingent consideration 160,232 — 160,232 Change in contingent consideration from indemnification (917,699) — (917,699) Interest income on investments 735,760 (857,627) (G) (121,867) Changes in operating assets and liabilities (net of acquired amounts): — Accounts receivable and contract receivables (19,245,685) 7,297,065 (C) (11,948,620) Prepaid expenses and other assets and property and equipment 2,161,898 363,311 (D) 2,525,209 Accounts payable, contract liabilities, customer deposits, and accrued expenses 19,905,912 (6,925,943) (C) (D) 12,979,969 Operating lease liability (690,404) 254,084 (G) (436,320) Deferred tax liability (215,864) 260,177 (A) 44,313 Net cash used in operating activities (11,192,706) 676,638 (10,516,068) Cash flows from investing activities: Sale of investments 2,326,472 96,210 (G) 2,422,682 Purchases of property and equipment (615,170) 74,676 (G) (540,494) Business combinations, net of cash acquired — — — Net cash provided by (used in) investing activities 1,711,302 170,886 1,882,188 Cash flows from financing activities: Proceeds from issuance of common stock, net of offering costs — — — Repurchase of common stock — — — Additions to notes payable 3,018,400 (518,400) (G) 2,500,000 Repayment of finance lease liability (176,572) 19,818 (G) (156,754) Payments to settle contingent consideration (479,362) — (479,362) Repayments of notes payable (3,776,561) (132,950) (G) (3,909,511) Net cash used in financing activities (1,414,095) (631,532) (2,045,627) Net change in cash (10,895,499) 215,992 (10,679,507) Cash at beginning of period 12,008,003 (253,654) 11,754,349 Cash at end of period $ 1,112,504 $ (37,662) $ 1,074,842 For the Year Ended December 31, 2022 As Restatement As Reported Adjustments Notes Restated Cash flows from operating activities: Net loss $ (15,277,909) $ 23,233 (H) $ (15,254,676) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 1,483,065 — 1,483,065 Amortization of right-of-use asset — 192,955 (A) 192,955 Stock-based compensation expense 2,571,785 — 2,571,785 Loss on settlement 950,575 — 950,575 Write-down of investment 1,710,358 (1,710,358) (E) — Change in fair value of contingent consideration 436,905 — 436,905 Change in contingent consideration from indemnification — — — Interest income on investments 54,858 (336,545) (G) (281,687) Changes in operating assets and liabilities (net of acquired amounts): — Accounts receivable and contract receivables (2,517,745) (654,496) (G) (3,172,241) Prepaid expenses and other assets and property and equipment 8,397,707 (471,377) (D) 7,926,330 Accounts payable, contract liabilities, customer deposits, and accrued expenses (9,686,483) 3,230,132 (G) (6,456,351) Operating lease liability (413,770) 162,037 (G) (251,733) Deferred tax liability (322,092) (592,658) (A) (914,750) Customer deposits — — — Net cash used in operating activities (12,612,746) (157,077) (12,769,823) Cash flows from investing activities: Sale of investments — 222,380 (G) 222,380 Purchases of property and equipment (580,347) (94,930) (G) (675,277) Business combinations, net of cash acquired (3,871,452) — (3,871,452) Net cash provided by (used in) investing activities (4,451,799) 127,450 (4,324,349) Cash flows from financing activities: Proceeds from issuance of common stock, net of offering costs 28,796 1 (G) 28,797 Repurchase of common stock (4,362,052) — (4,362,052) Additions to notes payable — — — Repayment of finance lease liability (146,000) 11,203 (G) (134,797) Payments to settle contingent consideration (1,040,386) — (1,040,386) Repayments of notes payable — — — Net cash used in financing activities (5,519,642) 11,204 (5,508,438) Net change in cash (22,584,187) (18,423) (22,602,610) Cash at beginning of period 34,592,190 (235,231) 34,356,959 Cash at end of period $ 12,008,003 $ (253,654) $ 11,754,349 See below for a description of the underlying root cause of each material adjustment made in the restatement, which corresponds with the respective lettering in the each of the tables above in this section: A. The Company adjusted its deferred tax liability entry booked at the time of the Emerald and DVO acquisitions to accurately record the deferred tax liability generated by the acquisitions and then adjusted to release the Company's valuation allowance against the deferred tax liability balance generated through acquisitions. B. The Company made adjustments to accrue for sales tax payable to various jurisdictions generated from historical invoices where sales tax was not charged to the customer and should have been charged. C. The Company established accruals for construction projects with negative margins at the time the project was or should have been known to be a negative margin project. D. The Company adjusted the prepaid balance to expense for instances where the good or service associated with the prepaid balance either had been fully utilized or was no longer available for use by the Company. E. The Company originally recorded an impairment of its Edyza investment in the third quarter of 2022, however the Company determined the triggering event for the impairment was known prior to fiscal year 2022 and recorded the impairment in the fourth quarter of 2021. F. The Company recorded an adjustment to record the fair value of the warrants issued to Bancroft in connection with the Promissory Note (see Note 10 for further discussion). G. These adjustments are comprised of various immaterial adjustments and reclassifications made to correct the Company's accounting records. H. The adjustment to accumulated deficit and net loss is the result of the cumulative list of restatement adjustments recorded to the income statements in all periods prior to the respective balance sheet date. I. As a result of the Company’s annual goodwill impairment testing, goodwill and intangible assets were restated to recognize an impairment expense J. The Company netted accounts receivable and contract liabilities to correct accounting for invoicing prior to year-end that was dependent on future services to be performed K. The Company adjusted goodwill downward to correctly use the share price as of the date of the Impact, 2WR, and Emerald acquisitions to value the equity portion of the acquisition consideration

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation, Principles of Consolidation and Business Combinations These consolidated financial statements include the accounts of urban-gro, Inc. and its wholly owned subsidiaries. They are presented in United States dollars and have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the SEC for condensed financial reporting. The condensed consolidated financial statements are audited and, in the Company’s opinion, include all adjustments, consisting of normal recurring adjustments and accruals necessary for a fair presentation of the Company’s condensed consolidated balance sheets, condensed consolidated statements of operations and comprehensive loss, condensed consolidated statements of shareholders’ equity and condensed consolidated statements of cash flows for the periods presented. Acquisitions of businesses are accounted for using the acquisition method of accounting (Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 805-10-225). The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition date fair values of the assets transferred, liabilities incurred to the former owners of the acquired entities and the equity interests issued in exchange for control of the acquired entities. Acquisition related costs are recognized in net income (loss) as incurred. Use of Estimates In preparing consolidated financial statements in conformity with U.S. GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of assets and liabilities at the date of the consolidated financial statements and revenues and expenses during the reported periods. Actual results could differ from those estimates. Significant estimates include estimated revenues earned under percentage of completion construction contracts, professional service contracts, estimated useful lives and potential impairment of long-lived assets and goodwill, inventory write-offs, allowance for deferred tax assets and deferred tax liabilities, and allowance for bad-debt. Reclassification Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. Balance Sheet Classifications The Company includes in current assets and liabilities the following amounts that are in connection with construction contracts that may extend beyond one year: contract assets and contract liabilities (including retainage invoiced to customers contingent upon anything other than the passage of time), capitalized costs to fulfill contracts, retainage payable to sub-contractors and accrued losses on uncompleted contracts. A one-year time period is used to classify all other current assets and liabilities when not otherwise prescribed by the applicable accounting principles. Contract Assets and Liabilities The timing between when Company collects cash from its construction design-build customers can create a contract asset or contract liability. Please refer to Note 3 - Revenue from Contracts with Customers for further discussion of the Company's contract assets and liabilities. Functional and Reporting Currency and Foreign Currency Translation The functional and reporting currency of the Company and its subsidiaries is US dollars. All transactions in currencies other than US dollars are translated into US dollars on the date of the transaction. Any exchange gains and losses related to these transactions are recognized in the current period earnings as other income (expense). Fair Value of Financial Instruments The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable, promissory note and other current assets and liabilities. We value our financial assets and liabilities using fair value measurements. Fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities measured at fair value are categorized based on whether the inputs are observable in the market and the degree that the inputs are observable. The categorization of financial instruments within the valuation hierarchy is based on the lowest level of input that is significant to the fair value measurement. The hierarchy is prioritized into three levels (with Level 3 being the lowest) defined as follows: • Level 1: Quoted prices in active markets for identical assets or liabilities that the entity has the ability to access. • Level 2: Observable inputs other than prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated with observable market data. • Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies, and similar techniques that use significant unobservable inputs. The carrying amount of our cash, accounts receivable, accounts payable, promissory note, and other current assets and liabilities in our consolidated financial statements approximates fair value because of the short-term nature of the instruments as of December 31, 2023 and 2022. Investments in non-marketable equity securities are carried at cost less other-than-temporary impairments as of December 31, 2023 and 2022. There have been no changes in Level 1, Level 2, and Level 3 categorizations and no changes in valuation techniques for these assets or liabilities for the years ended December 31, 2023 and 2022. Cash The Company considers all highly liquid short-term cash investments with an original maturity of three months or less to be cash equivalents. As of December 31, 2023 and 2022, the Company did not maintain any cash equivalents. The Company maintains cash with financial institutions that may from time to time exceed federally-insured limits. The Company has Insured Cash Sweep programs in place with its financial institutions to ensure that these excess funds are also federally-insured. There are no restricted or compensating cash balances as of December 31, 2023. Accounts Receivable, Net Trade Accounts Receivable Trade accounts receivables are carried at the original invoiced amounts less an estimate of expected credit losses. The Company estimates its allowance for credit losses and the related expected credit loss based upon the Company's historical credit loss experience and the age of the account adjusted for asset-specific risk characteristics, current economic conditions, relationship with the customer, and reasonable forecasts. Credit is generally extended on a short-term basis, thus current receivables do not bear interest. The Company reviews a customer’s credit history before extending credit to the customer. If the financial condition of its customers were to deteriorate, resulting in an impairment of their ability to make payments, an increase in the expected credit losses balance would be required. A provision is made against accounts receivable to the extent they are considered unlikely to be collected. Occasionally, the Company will write off bad-debt directly to the bad-debt expense account when the balance is determined to be uncollectible. The Company's allowance for expected credit losses for the years ended December 31, 2023 and 2022 was $284,745 and $103,653, respectively. Non-trade Accounts Receivable Non-trade accounts receivable consist of amounts due to the Company outside of our normal operating business. Non-trade accounts receivable as of December 31, 2023 were primarily comprised of the remaining Indemnified Loss receivable from the majority shareholder of Emerald further detailed in Note 1 – Organization, Acquisitions, and Liquidity . As of December 31, 2022, non-trade accounts receivables was primarily comprised of a receivable related to litigation involving fraudulent wire transactions of $2,400,000. On March 27, 2023, the Company entered into an agreement to settle this litigation and received a cash payment of $2,400,000 on March 27, 2023. In connection with the settlement the Company recorded an impairment in the fourth quarter of 2022 of $950,576. Property, Plant, and Equipment, net Property and equipment is stated at cost less accumulated depreciation and impairment. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment is retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. No impairment charges were recorded for the years ended December 31, 2023 and 2022. The estimated useful lives for significant property and equipment categories are as follows: Computer and technology equipment 3 years Furniture and equipment 5 years Leasehold improvements Lease term Vehicles 3 years Other equipment 3 or 5 years Software 3 years Operating Lease Right of Use Assets The Company accounts for leases in accordance with ASC 842. The Company determines whether a contract is a lease at contract inception or for a modified contract at the modification date. At inception or modification, the Company recognizes right-of-use ("ROU" assets and related lease liabilities on the Consolidated Balance Sheets 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 the 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. Operating lease payments are recognized as an expense on a straight-line basis over the lease term in equal amounts of rent expense attributed to each period during the term of the lease, regardless of when actual payments are made. This generally results in rent expense in excess of cash payments during the early years of a lease and rent expense less than cash payments in later years. The difference between rent expense recognized and actual rental payments is typically represented as the spread between the ROU asset and lease liability. The Company does not recognize ROU assets and lease liabilities for short-term leases that have an initial term of 12 months or less. The Company recognizes the lease payments associated with short-term leases as an expense on a straight-line basis over the lease term. Operating lease right of use assets are stated at cost less accumulated depreciation, amortization and impairment. The Company has various equipment and office leases with an imputed annual interest rate of 8%. Intangible Assets The Company’s intangible assets, consist of legal fees for application of patents and trademarks, as well as customer relationships, trademarks and trade names and backlog from the acquisitions of DVO, 2WR and Emerald. Our patents and trademarks are recorded at cost, while the intangibles from our acquisitions are recorded at fair value and are amortized using the straight-line method over an estimated life, generally 5 years for patents, 5 years for trademarks and trade names, 7 years for customer relationships, and 1 year for backlog. Intangible assets are reported in the "Intangible Asset" line on the balance sheet. Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in a business combination. Goodwill is not amortized but is tested for impairment annually on October 1 and at any time when events or circumstances suggest impairment may have occurred. The testing for impairment consists of a comparison of the fair value of the reporting unit with its carrying amount. If the carrying amount of the reporting unit, including goodwill, exceeds the fair value, an impairment will be recognized equal to the difference between the carrying value of the reporting unit’s goodwill and the implied fair value of the goodwill. In testing goodwill for impairment, we determine the estimated fair value of our reporting units based upon a discounted future cash flow analysis. Goodwill, trade names and patents are our only indefinite-lived intangible assets. Definite-lived intangible assets are amortized using the straight-line method over the shorter of their contractual term or estimated useful lives. Impairment of Long-lived Assets The Company evaluates potential impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. An impairment will be recognized as the amount by which the carrying amount of a long-lived asset exceeds its fair value. Investments Investments without readily determinable fair values and for which the Company does not have the ability to exercise significant influence are accounted for at cost with adjustments for observable changes in prices or impairments. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, which requires that five basic steps be followed to recognize revenue: (1) a legally enforceable contract that meets criteria standards as to composition and substance is identified; (2) performance obligations relating to provision of goods or services to the customer are identified; (3) the transaction price, with consideration given to any variable, noncash, or other relevant consideration, is determined; (4) the transaction price is allocated to the performance obligations; and (5) revenue is recognized when control of goods or services is transferred to the customer with consideration given to whether that control happens over time or not. Determination of criteria (3) and (4) are based on judgments regarding the fixed nature of the selling prices of the services and products delivered and the collectability of those amounts. The Company derives revenue predominately from the sale of equipment systems, services, construction design-build, and from other various immaterial contracts with customers. Please refer to Note 3 - Revenue from Contracts with Customers for additional discussion. Customer Deposits For equipment systems contracts, the Company’s policy is to collect deposits from customers at the beginning of the contract. Please refer to Note 3 - Revenue from Contracts with Customers for further discussion of the Company's customer deposits. Cost of Revenues The Company’s policy is to recognize cost of revenues in the same manner as, and in conjunction with, revenue recognition. The Company’s cost of revenues includes the costs directly attributable to revenue recognized and includes expenses related to the purchasing of products and providing services, costs related to construction design-build contracts, fees for third-party commissions, and shipping costs. Advertising Costs The Company expenses advertising costs in the periods the costs are incurred. Prepayments made under contracts are included in prepaid expenses and expensed when the advertisement is run. Total advertising expense incurred for the years ended December 31, 2023 and 2022 was $516,522 and $865,022, respectively. Stock-Based Compensation The Company periodically issues restricted stock units ("RSUs") and stock options to employees, directors, and consultants in non-capital raising transactions for fees and services. The Company accounts for RSUs and options issued to employees and directors with the award being measured at its fair value at the date of grant and amortized ratably over the estimated service period. The Company accounts for stock issued to consultants with the value of the stock compensation based upon the measurement date as determined at the grant date of the award. Warrants The Company estimates the fair value of warrants at the respective balance sheet dates using the Black-Scholes option-pricing model based on the estimated market value of the underlying common stock at the valuation measurement date, the remaining contractual term, risk-free interest rate, and expected volatility of the price of the underlying common stock. There is a moderate degree of subjectivity involved when using option pricing models to estimate the warrants and the assumptions used in the Black-Scholes option-pricing model are moderately judgmental. Income Taxes The Company files income tax returns in the United States, Canada, and the Netherlands, and state and local tax returns in applicable jurisdictions. Provisions for current income tax liabilities, if any, would be calculated and accrued on income and expense amounts expected to be included in the income tax returns for the current year. Income taxes reported in earnings, if any, would also include deferred income tax provisions. Deferred income tax assets and liabilities, if any, would be computed on differences between the financial statement bases of assets and liabilities at the enacted tax rates. Changes in deferred income tax assets and liabilities would be included as a component of income tax expense. The effect on deferred income tax assets and liabilities attributable to changes in enacted tax rates would be charged or credited to income tax expense in the period of enactment. Valuation allowances would be established for certain deferred tax assets when realization is not likely. Assets and liabilities would be established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions, in the judgment of the Company, do not meet a more-likely-than-not threshold based on the technical merits of the positions. Valuation allowances would be established for certain deferred tax assets when realization is not likely. Loss per Share The Company computes net loss per share by dividing net loss available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share would be computed by dividing net loss by the weighted-average of all potentially dilutive shares of common stock that were outstanding during the periods presented. The diluted earnings per share calculation is not presented as it results in an anti-dilutive calculation of net loss per share. The treasury stock method would be used to calculate diluted earnings per share for potentially dilutive stock options and share purchase warrants. This method assumes that any proceeds received from the exercise of in-the-money stock options and share purchase warrants would be used to purchase common shares at the average market price for the period. Recently Issued Accounting Pronouncements From time to time, the Financial Accounting Standards Board (the "FASB") or other standards setting bodies issue new accounting pronouncements. The FASB issues updates to new accounting pronouncements through the issuance of an Accounting Standards Update ("ASU"). Unless otherwise discussed, the Company believes that the impact of recently issued guidance, whether adopted or to be adopted in the future, is not expected to have a material impact on the Company’s financial statements upon adoption. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326) ("ASU 2016-13"), changing the impairment model for most financial instruments by requiring companies to recognize an allowance for expected losses based upon a company's historical credit loss experience, adjusted for asset-specific risk characteristics, current economic conditions, and reasonable forecasts, rather than incurred losses as required previously by the other-than-temporary impairment model. ASU 2016-13 applies to most financial assets measured at amortized cost and certain other instruments, including trade and other receivables, loans, available-for-sale and held-to-maturity debt securities, net investments in leases, and off-balance sheet credit exposures. ASU 2016-13 was effective January 1, 2020, and the Company adopted this standard effective January 1, 2023. The adoption of this standard primarily applied to the valuation of the Company's accounts receivable. The adoption of this standard did not have a material impact on the Company's Consolidated Financial Statements or disclosures, and the Company's estimate of expected credit losses as of January 1, 2023, using the expected credit loss evaluation process described above, resulted in no adjustments to the provision for credit losses and no cumulative-effect adjustment to Retained earnings (deficit) in the Consolidated Balance Sheets on the adoption date of the standard. In November 2023, the FASB issued Accounting Standards Update (“ASU”) No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (ASU 2023-07), which requires an enhanced disclosure of significant segment expenses on an annual and interim basis. This ASU will be effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company has decided to early adopt ASU 2023-07 by incorporating the disclosure requirements in Note 19 - Segments. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09), which requires greater disaggregation of information in the effective tax rate reconciliation, income taxes paid disaggregated by jurisdiction, and certain other amendments related to income tax disclosures. This guidance will be effective for fiscal years beginning after December 15, 2024. The Company will be evaluating the impact of this ASU on its consolidated financial statements. There are other various updates recently issued by the FASB, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on the Company’s financial position, results of operations or cash flows. Management has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on the Company's financial condition or the results of our operations.

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	REVENUE FROM CONTRACTS WITH CUSTOMERS The Company recognizes revenue predominantly from the sale of equipment systems, services, construction design-build, and from other various immaterial contracts with customers from its CEA and Commercial sectors. The table below presents the revenue by source for the years ended December 31, 2023 and 2022: For the year ended December 31, 2023 CEA Commercial Total Relative Percentage Equipment systems $ 12,720,873 $ — $ 12,720,873 18 % Services 8,305,679 3,614,241 11,919,920 17 % Construction design-build 4,391,087 40,170,696 44,561,783 64 % Other 717,472 — 717,472 1 % Total revenues $ 26,135,111 $ 43,784,937 $ 69,920,048 100 % Relative percentage 37 % 63 % 100 % For the year ended December 31, 2022 CEA Commercial Total Relative Percentage Equipment systems $ 33,119,480 $ — $ 33,119,480 50 % Services 8,016,433 5,068,210 13,084,643 20 % Construction design-build 1,664,538 17,416,208 19,080,746 29 % Other 1,009,830 — 1,009,830 2 % Total revenues $ 43,810,281 $ 22,484,418 $ 66,294,699 100 % Relative percentage 66 % 34 % 100 % Under ASC Topic 606, Revenue from Contracts with Customers , a performance obligation is a promise in a contract with a customer, to transfer a distinct good or service to the customer. Equipment systems contracts are lump sum contracts, which require the performance of some, or all, of the obligations under the contract for a specified amount. Service revenue contracts, which include both architectural and engineering designs, generally contain multiple performance obligations which can span across multiple phases of a project and are generally set forth in the contract as distinct milestones. The majority of construction design-build contracts have a single performance obligation, as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts and, therefore, not distinct. Some contracts have multiple performance obligations, most commonly due to the contract covering multiple phases of the project life cycle (design and construction). The transaction price for service contracts and construction design-build contracts is allocated to each distinct performance obligation and recognized as revenue when, or as, each performance obligation is satisfied. When there are multiple performance obligations under the same service contract, the Company allocates the transaction price to each performance obligation based on the standalone selling price. In general, payment is fixed at the time of the contract and are not subject to discounts, incentives, payment bonuses, credits, and penalties, unless negotiated in an amendment. When establishing the selling price to the customer, the Company uses various observable inputs. For equipment systems, the stand-alone selling price is determined by forecasting the expected costs of the products, and then adding in the appropriate margins established by the contract. For service revenues and construction design-build revenues, the Company estimates the selling price by reference to certain physical characteristics of the project, which include the facility size, the complexity of the design, and the mechanical systems involved, which are indicative of the scope and complexity for those services. Significant judgments are typically not required with respect to the determination of the transaction price based on the nature of the selling prices of the products and services delivered and the collectability of those amounts. Accordingly, the Company does not consider estimates of variable consideration to be constrained. The Company recognizes equipment systems, services, and construction design-build revenues when the performance obligation with the customer is satisfied. For satisfaction of equipment system revenues, the Company recognizes revenue when control of the promised good transfers to the customer, which predominately occurs at the time of shipment. For service revenues, satisfaction occurs as the services related to the distinct performance obligations are rendered or completed in exchange for consideration in an amount for which the Company is entitled. The time period between recognition and satisfaction of performance obligations is generally within the same reporting period; thus, there are no material unsatisfied or partially unsatisfied performance obligations for product or service revenues at the end of the reporting period. Construction design-build revenues are recognized as the Company's obligations are satisfied over time, using the ratio of project costs incurred to estimated total costs for each contract because of the continuous transfer of control to the customer as all of the work is performed at the customer’s site and, therefore, the customer controls the asset as it is being constructed. This continuous transfer of control to the customer is further supported by clauses in the contract that allow the customer to unilaterally terminate the contract for convenience, pay the Company for costs incurred plus a reasonable profit and take control of any work in process. This cost-to-cost measure is used for our construction design-build contracts because management considers it to be the best available measure of progress on these contracts. Contract modifications through change orders, claims and incentives are routine in the performance of the Company’s construction design-build contracts to account for changes in the contract specifications or requirements. In most instances, contract modifications are not distinct from the existing contract due to the significant integration of services provided in the contract and are accounted for as a modification of the existing contract and performance obligation. Either the Company or its customers may initiate change orders, which may include changes in specifications or designs, manner of performance, facilities, equipment, materials, sites and period of completion of the work. Change orders that are unapproved as to both price and scope are evaluated as claims. The Company considers claims to be amounts in excess of approved contract prices that the Company seeks to collect from its customers or others for customer-caused delays, errors in specifications and designs, contract terminations, change orders that are either in dispute or are unapproved as to both scope and price, or other causes of unanticipated additional contract costs. The timing of when the Company bills customers on long-term construction design-build contracts is generally dependent upon agreed-upon contractual terms, which may include milestone billings based on the completion of certain phases of the work, or when services are provided. When as a result of contingencies, billings cannot occur until after the related revenue has been recognized; the result is unbilled revenue, which is included in contract assets. Additionally, the Company may receive advances or deposits from customers before revenue is recognized; the result is deferred revenue, which is included in contract liabilities. Retainage subject to conditions other than the passage of time are included in contract assets and contract liabilities. Contract assets represent revenues recognized in excess of amounts paid or payable (contract receivables) to the Company on uncompleted contracts. Contract liabilities represent the Company’s obligation to perform on uncompleted contracts with customers for which the Company has received payment or for which contract receivables are outstanding. The following tables provide information about contract assets and contract liabilities from contracts with customers: December 31, 2023 2022 Contract assets (as restated) (as restated) Revenue recognized in excess of amounts paid or payable to the Company on uncompleted contracts (contract receivables), excluding retainage $ 7,729,531 $ 2,874,141 Retainage included in contract assets due to being conditional on something other than solely passage of time 707,036 130,141 Total contract receivables $ 8,436,567 $ 3,004,282 December 31, 2023 2022 Contract Liabilities (as restated) (as restated) Payments received or receivable (contract receivables) in excess of revenue recognized on uncompleted contracts (contract liabilities) $ 3,895,826 $ 2,036,606 Retainage included in contract liabilities due to being conditional on something other than solely passage of time 54,307 — $ 3,950,133 $ 2,036,606 For equipment systems contracts, the Company’s predominant policy is to collect deposits from customers at the beginning of the contract and the balance of the contract payment prior to shipping. The Company does, in some cases, collect deposits or retainers as down payments on service contracts. Consumable products orders may be paid for in advance of shipment or for recurring customers with credit, payment terms of 30 days or less may be extended by the Company. Customer payments that have been collected prior to the performance obligation being recognized are recorded as customer deposit liabilities on the balance sheet. When the performance obligation is satisfied and all the criteria for revenue recognition are met, revenue is recognized. In certain situations when the customer has paid the deposit and services have been performed but the customer chooses not to proceed with the contract, the Company is entitled to keep the deposit and recognize revenue.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS A director of the Company is an owner of Cloud 9 Support, LLC (“Cloud 9”) and Potco LLC (“Potco”). Cloud 9 purchases materials from the Company for use with its customers and Potco purchases equipment from the Company for use in its cultivation facility. Another director of the Company is working on a vertical farming innovation model with a group of CEA experts (“the CEA Consortium”). The CEA Consortium contracts services from the Company related to their business model. The table below presents the revenues for these related party entities for the twelve months ended December 31, 2023, and 2022: Twelve Months Ended December 31, 2023 2022 Cloud 9 $ 462 $ 13,383 Potco 987,268 12,480 CEA Consortium 245,000 — Total revenues from related party transactions $ 1,232,730 $ 25,863 The table below presents the accounts receivable from these related party entities as of December 31, 2023, and December 31, 2022: December 31, 2023 2022 Cloud 9 $ — $ 3,920 Potco 163,088 20,174 CEA Consortium 245,000 — Total accounts receivable due from related party transactions $ 408,088 $ 24,094

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID EXPENSES AND OTHER CURRENT ASSETS	PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepayments and other assets are comprised of prepayments paid to vendors to initiate orders and prepaid services and fees. The prepaid balances are summarized as follows: As of December 31, 2023 2022 Vendor prepayments $ 130,522 $ 1,882,760 Prepaid services and fees 1,168,309 1,205,756 Deferred financing cost (See Note 10 - Debt) 181,118 — Inventories 228,858 320,372 Other assets 42,757 38,766 Total prepaid expenses and other current assets $ 1,751,564 $ 3,447,654 Inventories Inventories, consisting primarily of finished goods, are stated at the lower of cost or net realizable value, with cost determined using the weighted-average cost method. The Company periodically reviews the value of items in inventory and provides write-downs or write-offs of inventory based on its assessment of market conditions. Write-downs and write-offs are charged to cost of goods sold at the realization of change in value. Once written down, inventories are carried at this lower basis until sold or scrapped.

PROPERTY PLANT & EQUIPMENT, NET

PROPERTY PLANT & EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY PLANT & EQUIPMENT, NET	PROPERTY PLANT & EQUIPMENT, NET Property Plant and Equipment balances are summarized as follows: As of December 31, 2023 2022 Computers and technology equipment $ 294,322 $ 232,405 Furniture and fixtures 325,485 234,389 Leasehold improvements 228,760 306,719 Vehicles 432,823 456,797 Software 1,087,569 685,580 Other equipment 145,950 58,525 Accumulated depreciation (1,095,516) (667,269) Total property plant and equipment, net $ 1,419,393 $ 1,307,146 Depreciation expense for the years ended December 31, 2023 and 2022 totaled $580,487 and $423,286, respectively.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS The components of investments are summarized as follows: XS Financial On October 30, 2021, the Company participated in a convertible note offering of Xtraction Services, Inc., a/k/a XS Financial Inc. (CSE: XSF) (OTCQB: XSHLF) ("XSF"), a specialty finance company providing capital expenditure financing solutions, including equipment leasing, to CEA companies in the United States. The Company invested $2,500,000 of a total $43,500,000 raised by XSF. Prior to any Nasdaq listing, the investment incurs 9.5% interest payable, of which, 7.5% is cash interest and 2.0%. is interest paid in kind. Subsequent to any Nasdaq listing, the investment incurs 8.0% interest. The debt matures on October 28, 2023, with a one-year option at the sole discretion of XSF to extend the maturity date. In addition, the Company received 1.25 million warrants denominated in Canadian dollars ("C$") with a C$0.45 share price as subject to the warrant instrument. No value was attributed to the warrants at the time of the investment. In August 2023, the Company entered into an agreement to sell back its investment to XSF for $2.3 million and cancel the warrants. The Company received the $2.3 million in proceeds on August 30, 2023. In connection with the agreement to sell the investment, the Company recorded an impairment loss of $0.3 million.

GOODWILL & INTANGIBLE ASSETS

GOODWILL & INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL & INTANGIBLE ASSETS	GOODWILL & INTANGIBLE ASSETS Goodwill The Company has recorded goodwill in conjunction with acquisitions it has completed. The goodwill balances as of December 31, 2023 and 2022 were $9,688,975 and $15,019,671. Goodwill is not amortized. During the year ended December 31, 2023, the Company recorded impairment charges of $5,330,696 to goodwill and recorded no impairment charges to goodwill for the year ended December 31, 2022. Intangible Assets Other Than Goodwill Intangible assets as of December 31, 2023 and 2022 consisted of the following: As of December 31, 2023 Cost Accumulated Amortization Net Book Value Finite-lived intangible assets: Customer relationships $ 3,269,201 $ (1,004,743) $ 2,264,458 Trademarks and trade names 1,778,000 (663,417) 1,114,583 Backlog 707,400 (707,400) — Licenses 16,437 (16,437) — Total finite-lived intangible assets: 5,771,038 (2,391,997) 3,379,041 Indefinite-lived intangible assets: Trade name 28,291 — 28,291 Patents 44,276 — 44,276 Total indefinite-lived intangible assets 72,567 — 72,567 Total intangible assets, net $ 5,843,605 $ (2,391,997) $ 3,451,608 As of December 31, 2022 Cost Accumulated Amortization Net Book Value Finite-lived intangible assets: Customer relationships $ 4,212,100 $ (401,997) $ 3,810,103 Trademarks and trade names 1,778,000 (307,817) 1,470,183 Backlog 707,400 (626,003) 81,397 Licenses 16,437 — 16,437 Total finite-lived intangible assets: 6,713,937 (1,335,817) 5,378,120 Indefinite-lived intangible assets: Trade name 28,291 — 28,291 Patents 44,276 — 44,276 Total indefinite-lived intangible assets 72,567 — 72,567 Total Intangible assets, net $ 6,786,504 $ (1,335,817) $ 5,450,687 Amortization expense for intangible assets subject to amortization for the years ended December 31, 2023 and 2022 was $1,056,180 and $1,059,779, respectively. During the year ended December 31, 2023, the Company recorded impairment charges of $942,899 to intangible assets and recorded no impairment charges to intangible assets for the year ended December 31, 2022. The estimated future amortization expense for intangible assets subject to amortization at December 31, 2023, is summarized below: Year ending Estimated Future 2024 $ 779,955 2025 $ 779,948 2026 $ 738,364 2027 $ 513,714 2028 $ 405,306 2029 $ 161,754 Total estimated future amortization expense $ 3,379,041

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
ACCRUED EXPENSES	ACCRUED EXPENSES Accrued expenses are summarized as follows: December 31, 2023 2022 Accrued operating expenses $ 277,987 $ 446,286 Accrued wages and related expenses 1,349,195 616,297 Business development accrual 376,816 486,908 Accrued interest expense 26,000 — Accrued 401(k) 66,642 262,599 Accrued tax payable 3,187,638 3,404,424 Total accrued expenses $ 5,284,278 $ 5,216,514 Accrued tax payable is comprised of amounts due to various US states and Canadian provinces for 2017 through 2023.

PROMISSORY NOTE AND DEBT

PROMISSORY NOTE AND DEBT	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
PROMISSORY NOTE AND DEBT	NOTES PAYABLE AND LINE OF CREDIT The table below shows outstanding notes payable and line of credit amounts as of December 31, 2023 and 2022. December 31, 2023 2022 Line of credit $ 2,500,000 $ — DVO note 575,240 3,832,682 Other financing agreements 129,600 — Total $ 3,204,840 $ 3,832,682 Less current maturities (3,204,840) (3,832,682) Long Term — — On December 13, 2023, UG Construction, Inc. d/b/a Emerald Construction Management, Inc. (“UG Construction”), a wholly owned subsidiary of the Company, entered into an interest only asset based revolving Loan Agreement (the “Line of Credit”) with Gemini Finance Corp. (“Lender”) pursuant to which Lender extended to UG Construction a secured line of credit in an amount not to exceed $10,000,000, to be used to assist UG Construction and the Company with cash management. Lender will consider requests for advances under the Line of Credit, which Lender may accept or reject in its discretion, until September 12, 2024 (the “Initial Term”), subject to an automatic extension for an additional nine-month term until May 12, 2025, provided that UG Construction is in compliance with all the terms of the applicable loan documents and Lender has not sent a written notice of non-renewal at least 60 days prior to expiration of the Initial Term. The Line of Credit contains standard events of default and representations and warranties by UG Construction and the Lender and the Company have entered into a Continuing Guaranty pursuant to which the Company will guarantee repayment of the loans associated with the Line of Credit (the “Guaranty Agreement”). Loans made under the Line of Credit shall be evidenced by a Secured Promissory Note - Revolving issued by UG Construction to the Lender (the “Promissory Note”), and each draw on the Promissory Note shall be due and payable on or before 180 days after such draw is funded to UG Construction; provided that, such draw is also subject to a mandatory prepayment upon UG Construction’s receipt of payment for any invoice previously submitted and approved for financing by Lender. Lender will receive a security interest in UG Construction’s Collateral (as defined in the “Security Agreement” entered into as part of the Line of Credit). The Promissory Note earns interest at a monthly rate of one and seventy-five hundredths percent (1.75%). In connection with entering in the Line of Credit, the Company has agreed to issue to Bancroft Capital, LLC (the “Placement Agent”) cash and warrant compensation in two separate tranches, the first being earned upon closing of the Line of Credit and the remainder of which will be due if and when UG Construction draws more than $4,500,000 from the Line of Credit. Both instances are detailed as follows: 1. At closing of the Line of Credit, the Placement Agent earned a cash fee of $200,000. In addition to the cash fee, the Company will issue to the Placement Agent or its designees, $200,000 worth of warrants (the “Placement Agent’s Warrants”) to purchase the Company’s common stock at a price per share equal to 110% of the daily volume weighted average closing price of the Company’s common stock on the Nasdaq exchange for a period consisting of ten (10) consecutive trading days ending on and inclusive of the trading day of the Closing. The Placement Agent’s Warrants will be exercisable at any time and from time to time, in whole or in part, during the four and a half-year period commencing six (6) months from the date of issuance. The Placement Agent’s Warrants will provide for registration rights (including a one-time demand registration right and unlimited piggyback rights), cashless exercise and customary anti-dilution provisions (for stock dividends and splits) and anti-dilution protection (adjustment in the number and price of such warrants and the shares underlying such warrants) resulting from corporate events (which would include dividends, reorganizations, mergers, etc.). 2. If and when Emerald draws more than $4,500,000 from the Line of Credit, the Placement Agent will earn an additional cash fee of $200,000, and an additional $200,000 worth of Placement Agent’s Warrants to purchase the Company’s common stock at a price per share equal to 110% of the daily volume weighted average closing price of the Company’s common stock on the Nasdaq exchange for a period consisting of ten (10) consecutive trading days ending on and inclusive of the trading day of the date that the draws exceeding $4,500,000 were to take place. As part of the Asset Purchase Agreement of DVO, a non-negotiable promissory note in the aggregate principal amount of $3,806,250, payable to DVO was issued effective November 1, 2022 (the "DVO Promissory Note"). The principal amount, together with the simple interest accrued on the unpaid principal amount outstanding was to be paid by the Company on a quarterly basis for the first four consecutive quarters, with the first payment paid in January 2023, and the remaining three payments due ten days following the end of each subsequent fiscal quarter thereafter until the earlier of the end of the fourth full fiscal quarter following the closing date December 31, 2023 or the payment in full of all amounts due. In the third quarter of 2023, a portion of that quarter’s note payment was extended to the first quarter of 2024. The DVO Promissory Note may be prepaid in whole or in part at any time without premium or penalty; provided, that each payment shall be accompanied by payment of all unpaid costs, fees and expenses, if any, which are due plus all accrued and unpaid interest due as of the date of such prepayment. The outstanding principal balance under the DVO Promissory Note shall bear simple interest at a variable rate per annum equal to the rate of interest most recently published by JP Morgan Chase & Co. as the "prime rate" (the "Prime Rate"). Initially, interest will accrue at the Prime Rate as of the date of the DVO Promissory Note. The interest rate will be adjusted on a quarterly basis as of the first day of each full fiscal quarter following the first full fiscal quarter after the closing date to the then current Prime Rate. In connection with the extension of the DVO Promissory Note payment to the first quarter of 2024, the interest rate was revised to a fixed rate of 10%, with principal and interest to be paid on a weekly basis. The other financing agreements relate to short-term financing of the Company's insurance policies and are at an average interest rate of 9.89%.

RIGHT OF USE ASSETS AND LIABILI

RIGHT OF USE ASSETS AND LIABILITIES	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
RIGHT OF USE ASSETS AND LIABILITIES	RIGHT OF USE ASSETS AND LIABILITIES As of December 31, 2023 and 2022, the Company has seven operating type leases with an imputed annual interest rate of 8%. Each of the Company's operating type leases are utilized as office space with one lease also including a warehouse for inventory. Five of the leases were acquired by the Company in connection with the acquisitions of 2WR, Emerald, and DVO. The remaining lease terms range from less than one year to 5 years, as of December 31, 2023. As of December 31, 2023 and 2022, right of use assets were $2,041,217 and $2,618,825, respectively, and for the years ended December 31, 2023 and 2022 lease expense was $460,347 and $192,955, respectively. The following is a summary of operating right-of-use lease liabilities: As of December 31, 2023 2022 Operating lease liabilities related to right of use liabilities $ 2,087,503 $ 2,645,598 Less current portion (707,141) (600,816) Long term $ 1,380,362 $ 2,044,782 The following is a schedule showing total future minimum lease payments for the Company's operating leases: Year ending Minimum 2024 $ 754,076 2025 573,133 2026 404,751 2027 346,812 2028 253,415 Thereafter 82,488 Total minimum lease payments $ 2,414,675 Less: Amount representing interest $ (327,172) Net lease obligations $ 2,087,503

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES From time to time, the Company is involved in routine litigation that arises in the ordinary course of business. There are no legal proceedings for which management believes the ultimate outcome would have a material adverse effect on the Company’s results of operations and cash flows. On August 11, 2023, the Company entered into a settlement agreement (the “Settlement Agreement”) with Crest Ventures, LLC (“Crest”) and Andrew Telsey to settle all claims in the litigation filed in the District Court for Arapahoe County, Colorado, Case No. 2021CV31301. Pursuant to the Settlement Agreement, the Company paid $1,500,000 to Crest on September 7, 2023. In connection with this settlement, the Company recorded a loss in the second quarter of 2023 of $1,500,000 in accordance with GAAP related to loss contingencies.

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	12 Months Ended
	Dec. 31, 2023
Risks and Uncertainties [Abstract]
RISKS AND UNCERTAINTIES	RISKS AND UNCERTAINTIES Concentration Risk The tables below show customers who account for 10% or more of the Company’s total revenues and 10% or more of the Company’s accounts receivable for the periods presented: Customers exceeding 10% of revenue For the Year Ended December 31, 2023 2022 Customers Exceeding 10% of Revenue/$: C000001462 * 10 % C000001140 * 13 % C000002187 28 % 17 % C000002463 15 % * 43 % 40 % Customers exceeding 10% of accounts receivable For the Year Ended December 31, 2023 2022 C000002151 * 10 % C000002187 57 % 24 % The table below shows vendors who account for 10% or more of the Company’s total purchases and 10% or more of the Company’s accounts payable for the periods presented: Vendors exceeding 10% of purchases For the Year Ended December 31, 2023 2022 V000001029 * 13 % V000002275 11 % * Vendors exceeding 10% of accounts payable: For the Year Ended December 31, 2023 2022 V000002275 13 % * V000001910 * 11 % Foreign Exchange Risk

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Stock-based compensation expense for the years ended December 31, 2023 and 2022 was $2,199,046 and $2,571,785, respectively based on the vesting schedule of the Restricted Stock Units ("RSUs") and Stock Options ("Options"). During the year ended December 31, 2023, 503,699 RSUs vested and 332,984 shares of common stock were issued to employees and directors related to vesting of RSUs. During the year ended December 31, 2022, 96,170 RSUs vested and 87,442 shares of common stock were issued to employees and directors related to vesting of RSUs. No cash flow effects are anticipated for stock grants. The Company's shareholders approved the 2021 Omnibus Stock Incentive Plan, as amended (the “Omnibus Incentive Plan”), which provides for the issuance of incentive stock options, stock grants and stock-based awards to employees, directors, and consultants of the Company to reward and attract employees and compensate the Company’s Board of Directors (the “Board”) and vendors when applicable, up to an aggregate 1,100,000 authorized shares of common stock . In 2023, an additional $1,200,000 shares were authorized by the shareholders . The Omnibus Incentive Plan is administered by the Company's Board. Grants of RSUs under the Omnibus Incentive Plan are valued at no less than the market price of the stock on the date of grant. The fair value of the options is calculated using the Black-Scholes pricing model based on the estimated market value of the underlying common stock at the valuation measurement date, the remaining contractual term of the options, risk-free interest rate and expected volatility of the price of the underlying common stock of 100%. There is a moderate degree of subjectivity involved when estimating the value of stock options with the Black-Scholes option pricing model as the assumptions used are moderately judgmental. Stock grants and stock options are sometimes offered as part of an employment offer package, to ensure continuity of service or as a reward for performance. Stock grants and stock options typically require a one . The following schedule shows stock grant activity for the years ended December 31, 2023 and 2022: Number of Shares Grants unvested as of December 31, 2021 199,282 Grants awarded 531,326 Forfeiture/cancelled (129,429) Grants vested and issued (87,442) Grants vested unissued at year-end (8,728) Grants unvested as of December 31, 2022 505,009 Grants awarded 628,523 Forfeiture/Cancelled (50,066) Grants vested and issued (397,210) Grants vested unissued at year-end (106,844) Grants unvested as of December 31, 2023 579,412 The following table summarizes grants of RSU vesting periods: Number of Unrecognized Stock As of December 31, 240,060 $ 911,704 2024 182,090 170,045 2025 157,262 168,497 2026 579,412 $ 1,250,246 The following schedules show stock option activity for the years ended December 31, 2023 and 2022: Number of Weighted Average Remaining Weighted Average Stock options outstanding as of December 31, 2021 641,337 6.49 $6.68 Issued 43,161 0.00 $8.64 Exercised (4,555) 0.00 $6.00 Forfeited (78,516) 0.00 $6.55 Stock options outstanding at December 31, 2022 601,427 7.85 $6.84 Stock options exercisable at December 31, 2022 511,991 0.00 $6.58 The following table summarizes stock option vesting periods under the Incentive Plans: Number of Weighted Average Remaining Weighted Average Stock options outstanding as of December 31, 2022 601,427 5.49 $6.84 Issued — 0.00 $0.00 Exercised — 0.00 $0.00 Forfeited (99,598) 0.00 $7.01 Stock options outstanding at December 31, 2023 501,829 4.67 $6.81 Stock options exercisable at December 31, 2023 471,288 0.00 $6.70 The aggregate intrinsic value of the stock options outstanding and exercisable at December 31, 2023 and 2022 was $0 and $4,021,834, respectively.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS' EQUITY	SHAREHOLDERS’ EQUITY On February 17, 2021, we completed an offering of 6,210,000 shares of our common stock, inclusive of the underwriters full over allotment, at $10.00 per share for total gross offering proceeds of $62,100,000. In connection with this offering, we received approval to list our common stock on the Nasdaq Capital Market under the symbol "UGRO." On May 24, 2021, we announced that the Board authorized a stock repurchase program to purchase up to $5,000,000 of the currently outstanding shares of the Company’s common stock, over a period of 12 months through open market purchases, in compliance with Rule 10b-18 under the Securities Exchange Act of 1934. On January 18, 2022, the Board authorized a $2,000,000 increase to the stock repurchase program, to a total of $7,000,000. On February 2, 2022, the Board authorized an additional $1,500,000 increase to the stock repurchase, to a total of $8,500,000. On September 12, 2022, the Board authorized an additional $2,000,000 increase to the stock repurchase, for a total of $10,500,000. During the twelve months ended December 31, 2023 the Company did not repurchase shares of common stock. During the twelve months ended December 31, 2022, the Company repurchased 594,918 shares of common stock at an average price per share of $7.33, for a total price of $4,362,052. In total, the Company has repurchased 1,099,833 shares of common stock at an average price per share of $8.25 for a total of $9,073,622, under this program. As of December 31, 2023, we have $1,429,458 remaining under the repurchase program. In February 2021, the Company repurchased 350,000 shares of common stock with an average price per share of $8.50, for a total of $3,000,000, outside of any stock repurchase or publicly announced program. The following table shows warrant activity for the years ended December 31, 2023 and 2022: Number of shares Weighted Average Exercise Price Warrants outstanding as of December 31, 2021 395,483 $ 11.65 Exercised (18,196) $ 6.00 Terminated – cashless exercise (40,137) $ 6.00 Expired — $ — Warrants outstanding as of December 31, 2022 337,150 $ 12.63 Warrants exercisable as of December 31, 2022 337,150 $ 12.63 Number of shares Weighted Average Exercise Price Warrants outstanding as of December 31, 2022 337,150 $ 12.63 Exercised — $ — Terminated — $ — Issued for line of credit 175,531 $ 1.25 Expired loan extension (1,000) $ 6.00 Warrants outstanding as of December 31, 2023 511,681 $ 8.74 Warrants exercisable as of December 31, 2023 337,150 $ 12.63 The fair value of the warrants is calculated using the Black-Scholes pricing model based on the estimated market value of the underlying common stock at the valuation measurement date, the contractual term of the options, the risk-free interest rate at the date of grant and expected volatility of the price of the underlying common stock of 100%. There is a moderate degree of subjectivity involved when estimating the value of warrants with the Black-Scholes option pricing model as the assumptions used are moderately judgmental. The weighted-average life of the warrants is 4.04 years. The aggregate intrinsic value of the warrants outstanding and exercisable at December 31, 2023 is $31,009.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company accounts for income taxes in accordance with the asset and liability method prescribed in ASC 740, "Accounting for Income Taxes." The Company has adopted the provisions of ASC 740-10-25, which provides recognition criteria and a related measurement model for uncertain tax positions taken or expected to be taken in income tax returns. ASC 740-10-25 requires that a position taken or expected to be taken in a tax return be recognized in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. Tax positions that meet the more likely than not threshold are then measured using a probability weighted approach recognizing the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company had no tax positions relating to open income tax returns that were considered to be uncertain. The Company has experienced cumulative losses for both book and tax purposes since inception. The potential future recovery of any tax assets that the Company may be entitled to due to these accumulated losses is uncertain and any tax assets that that the Company may be entitled to have been fully reserved based on management’s current estimates. Management intends to continue maintaining a full valuation allowance on the Company’s deferred tax assets until there is sufficient evidence to support the reversal of all or some portion of these allowances. The deferred income tax benefit for the years ended December 31, 2023 and 2022 relate to the reduction in the deferred tax liability associated with the amortization of the intangible assets from the acquisitions of the DVO, Emerald and 2WR Entities. Loss before income tax are as follows (in thousands): Year-ended December 31, 2023 2022 Domestic $ (23,999) $ (13,862) Foreign $ (1,344) $ (2,376) Total $ (25,343) $ (16,238) The income tax benefit for the years ended December 31, 2023 and 2022 are as follows (in thousands): Year-ended December 31, 2023 2022 Current Federal $ — $ — State $ (50) $ (72) Foreign $ — $ — $ (50) $ (72) Deferred Federal $ (44) $ 859 State $ — $ 196 Foreign $ — $ — $ (44) $ 1,055 Total income tax benefit (expense) $ (94) $ 983 A tax benefit in the period ending December 31, 2022 in the amount of $1,055,315 was recorded as a result of the release of part of the valuation allowance to offset deferred tax liabilities that were assumed as part of the business combination. A reconciliation between the expected income tax provision at the federal statutory tax rate and the reported income tax provision for the periods ended are approximately as follows: Year-ended December 31, 2023 2022 Statutory Federal income tax rate 21 % 21 % State income taxes, net of federal benefit 3 % 2 % Research and development tax credits — % — % Change in valuation allowance (18) % (14) % Change in Tax Rate — % — % Permanent differences (2) % (3) % Goodwill Impairment (4.4) % — % Other — % — % — % 6 % The tax effects of significant items comprising the Company’s deferred taxes as of December 31, 2023 and 2022 are as follows (in thousands): December 31, 2023 2022 Deferred tax assets: Federal, state and foreign NOL carryover $ 9,532 $ 5,618 Lease Liabilities $ 461 $ 638 Bad Debts and Other Reserves $ 73 $ 26 Fixed Assets $ 7 Investments $ 485 $ 421 Share-based Compensation $ — $ — Interest Expense $ 46 $ 22 Other $ 194 $ 89 Total deferred tax assets $ 10,798 $ 6,814 Valuation Allowance $ (9,786) $ (5,114) Net deferred tax assets $ 1,012 $ 1,700 Deferred tax liabilities: Goodwill $ (66) $ (9) Intangible Assets $ (539) $ (1,010) ROU Assets $ (451) $ (632) Fixed Assets $ (49) Net deferred tax asset (liability) $ (44) $ — At December 31, 2023, the Company had $34.2 million of Federal net operating loss which are set to expire beginning in 2037. The Internal Revenue Code contains provisions that may limit the net operating loss carryovers available to be used in any year if certain events occur, including significant changes in ownership interest. Below is a table showing the gross net operating loss carryovers available at December 31, 2023 and their respective expiration: Amount Expiry Federal Net Operating Losses with expiration $ 1,945 2037 Federal Net Operating Losses with indefinite life $ 32,218 indefinite Total Federal Net Operating Losses $ 34,163 Various State Net Operating Losses $ 29,080 2037-2043 Canada Net Operating Losses $ 1,997 2042 Netherlands Net Operating Losses $ 1,724 indefinite Realization of operating loss carryforwards to offset future operating income for tax purposes are subject to various limitations including change of ownership and current year taxable income percentage limitations. The Company has no credit carryforwards for tax purposes.

BUSINESS DEVELOPMENT

BUSINESS DEVELOPMENT	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BUSINESS DEVELOPMENT	BUSINESS DEVELOPMENT During 2021, the Company purchased lights from one of its international vendors to fulfill an order for a major customer. Subsequent to the sale, delivery and installation of the lights, the customer noted the lights were not performing as the manufacturer had stipulated. The Company performed tests of the lights and confirmed the performance metrics did not meet the manufacturer’s specifications. The Company worked with the customer to determine a lighting solution of replacement lights, sourced from the vendor, that would meet their needs. The customer has been a key customer to the Company and the Company expects to continue to do significant business with the customer in the future. In order to immediately satisfy the customer in this matter, the Company agreed to supply the replacement lighting solution to the customer at the Company’s expense while the Company continues to work with the vendor to resolve the original defective lighting issue, including, claims for reimbursement of the expense. In total, the Company delivered $3.3 million of replacement lighting equipment to the customer and recorded the full amount as a business development expense during the year ended December 31, 2022.

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
WARRANTS	SHAREHOLDERS’ EQUITY On February 17, 2021, we completed an offering of 6,210,000 shares of our common stock, inclusive of the underwriters full over allotment, at $10.00 per share for total gross offering proceeds of $62,100,000. In connection with this offering, we received approval to list our common stock on the Nasdaq Capital Market under the symbol "UGRO." On May 24, 2021, we announced that the Board authorized a stock repurchase program to purchase up to $5,000,000 of the currently outstanding shares of the Company’s common stock, over a period of 12 months through open market purchases, in compliance with Rule 10b-18 under the Securities Exchange Act of 1934. On January 18, 2022, the Board authorized a $2,000,000 increase to the stock repurchase program, to a total of $7,000,000. On February 2, 2022, the Board authorized an additional $1,500,000 increase to the stock repurchase, to a total of $8,500,000. On September 12, 2022, the Board authorized an additional $2,000,000 increase to the stock repurchase, for a total of $10,500,000. During the twelve months ended December 31, 2023 the Company did not repurchase shares of common stock. During the twelve months ended December 31, 2022, the Company repurchased 594,918 shares of common stock at an average price per share of $7.33, for a total price of $4,362,052. In total, the Company has repurchased 1,099,833 shares of common stock at an average price per share of $8.25 for a total of $9,073,622, under this program. As of December 31, 2023, we have $1,429,458 remaining under the repurchase program. In February 2021, the Company repurchased 350,000 shares of common stock with an average price per share of $8.50, for a total of $3,000,000, outside of any stock repurchase or publicly announced program. The following table shows warrant activity for the years ended December 31, 2023 and 2022: Number of shares Weighted Average Exercise Price Warrants outstanding as of December 31, 2021 395,483 $ 11.65 Exercised (18,196) $ 6.00 Terminated – cashless exercise (40,137) $ 6.00 Expired — $ — Warrants outstanding as of December 31, 2022 337,150 $ 12.63 Warrants exercisable as of December 31, 2022 337,150 $ 12.63 Number of shares Weighted Average Exercise Price Warrants outstanding as of December 31, 2022 337,150 $ 12.63 Exercised — $ — Terminated — $ — Issued for line of credit 175,531 $ 1.25 Expired loan extension (1,000) $ 6.00 Warrants outstanding as of December 31, 2023 511,681 $ 8.74 Warrants exercisable as of December 31, 2023 337,150 $ 12.63 The fair value of the warrants is calculated using the Black-Scholes pricing model based on the estimated market value of the underlying common stock at the valuation measurement date, the contractual term of the options, the risk-free interest rate at the date of grant and expected volatility of the price of the underlying common stock of 100%. There is a moderate degree of subjectivity involved when estimating the value of warrants with the Black-Scholes option pricing model as the assumptions used are moderately judgmental. The weighted-average life of the warrants is 4.04 years. The aggregate intrinsic value of the warrants outstanding and exercisable at December 31, 2023 is $31,009.

SEGMENTS

SEGMENTS	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SEGMENTS	SEGMENTS An operating segment is defined as a component of a reporting entity that engages in business activities from which it recognizes revenues and incurs expenses with discrete financial information available that is evaluated regularly by the Chief Operating Decision Maker ("CODM") of the operating segment. The CODM utilizes this financial information to decide how to allocate resources to, and in assessing performance of, the operating segment. Management evaluates segment performance primarily based on operating segment gross profit. The Company has identified the following operating segments related to fiscal years 2023 and 2022: • Equipment systems - Operating segment that acts as an experienced vendor providing value-added reselling to clients when selling vetted best-in-call commercial horticulture lighting solutions, rolling and automated container benching systems, specialty fans, fertigation/irrigation systems, environmental control systems, and microbial mitigation and odor reduction systems. • Services - Operating segment that generates revenue by providing clients with design-build service offerings that include architectural, interior, and engineering design, construction management, as well as services for the operational stages of the facility. The Company's in-house architectural, interior design, engineering, construction and cultivation design services integrate design with pre-construction services and thereby reduce project schedule and capital investments. • Construction design-build - Operating segment that engages as a general contractor to provide all the additional necessary parts to deliver clients' projects, from the initial estimate and bid process, to subcontractor selection, and management of all construction details. In addition to the operating segments identified above, the Company recognizes other revenues and incurs costs at the corporate level where it develops and oversees the implementation of company-wide strategic initiatives and provides support to our operating segments by centralizing certain administrative functions. Corporate management is responsible for, among other things: evaluating and selecting the geographic markets in which we operate, consistent with our overall business strategy; making major personnel decisions related to employee compensation and benefits; and monitoring the financial and operational performance of the Company's operating segments. Corporate costs include general and administrative expenses related to operating our corporate headquarters. The Company's operating segments follow the same accounting policies used for our consolidated financial statements as described in Note 1 – Summary of Significant Accounting Policies. The results of each operating segment are not necessarily indicative of the results that would have occurred had the operating segment been an independent, stand-alone entity during the periods presented, nor are they indicative of the results to be expected in future periods. The following tables present financial information relating to our operating segments for the fiscal years ended December 31, 2023 and 2022: Year Ended December 31, 2023 Equipment Services Construction Corporate/ Other Total Revenues $ 12,720,873 $ 11,919,920 $ 44,561,782 $ 717,473 $ 69,920,048 Cost of revenues 11,081,532 7,222,964 41,194,900 517,986 60,017,382 Gross profit $ 1,639,341 $ 4,696,956 $ 3,366,882 $ 199,487 $ 9,902,666 Gross profit % 13 % 39 % 8 % 28 % 14 % Intangible asset amortization $ — $ 411,680 $ 644,500 $ — $ 1,056,180 Business development $ — $ — $ — $ — $ — Income (Loss) before income taxes $ (3,360,659) $ (1,414,727) $ (177,618) $ (20,390,448) $ (25,343,452) Total assets $ 2,800,367 $ 17,604,751 $ 31,310,180 $ (2,202,231) $ 49,513,067 Year Ended December 31, 2022 Equipment Services Construction Corporate/ Other Total Revenues $ 33,119,480 $ 13,084,647 $ 19,080,747 $ 1,009,825 $ 66,294,699 Cost of revenues 28,776,022 6,239,013 18,392,077 732,065 54,139,177 Gross profit $ 4,343,458 $ 6,845,634 $ 688,670 $ 277,760 $ 12,155,522 Gross profit % 13 % 52 % 4 % 28 % 18 % Intangible asset amortization $ 10,547 $ 500,451 $ 548,781 $ — $ 1,059,779 Business development $ 3,299,864 $ — $ — $ — $ 3,299,864 Income (Loss) before income taxes $ (3,966,953) $ 645,181 $ (1,960,111) $ (10,956,108) $ (16,237,991) Total assets $ 12,338,461 $ 21,023,989 $ 20,819,338 $ 6,112,699 $ 60,294,487

QUARTERLY FINANCIAL INFORMATION

QUARTERLY FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY FINANCIAL INFORMATION	QUARTERLY FINANCIAL INFORMATION (UNAUDITED) Effect of Restatement on Previously Issued Quarterly Financial Information The Company is presenting herein restated unaudited condensed consolidated financial information for each of the previously reported quarters during the fiscal years ended December 31, 2023, and 2022 and for the year-to-date periods then ended. See Note 1A “Restatement of Previously Issued Consolidated Financial Statements,” for additional information on the restatement. The following tables present the effect of the restatement on the Company's previously reported unaudited condensed Consolidated Balance Sheets as of March 31, 2023, June 30, 2023 and September 30, 2023 and unaudited condensed Consolidated Statements of Operations and Comprehensive Loss and condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2023, the three and six months ended June 30, 2023 and the three and nine months ended September 30, 2023. The values as previously reported were derived from the previously filed Quarterly Reports on Form 10-Q for the quarters ended March 31, 2023, June 30, 2023, and September 30, 2023. The definitions of the amounts for each column are the same definitions stated in Note 1A. As of March 31, 2023 As of June 30, 2023 As of September 30, 2023 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Current assets: Cash $ 7,327,485 $ (261,282) $ 7,066,203 $ 8,559,181 $ (267,127) $ 8,292,054 $ 4,770,430 $ (273,233) $ 4,497,197 Accounts receivable, net 22,069,269 (247,727) 21,821,542 15,475,146 (140,159) 15,334,987 18,341,489 (139,990) 18,201,499 Contract receivables 2,817,407 — 2,817,407 6,948,417 (271,105) 6,677,312 8,378,657 (1,562,217) 6,816,440 Prepaid expenses and other assets 4,685,529 (826,696) 3,858,833 3,540,554 (1,030,933) 2,509,621 3,268,279 (1,137,504) 2,130,775 Total current assets 36,899,690 (1,335,705) 35,563,985 34,523,298 (1,709,324) 32,813,974 34,758,855 (3,112,944) 31,645,911 Non-current assets: Property and equipment, net 1,366,761 — 1,366,761 1,332,908 — 1,332,908 1,456,009 — 1,456,009 Operating lease right of use assets, net 2,542,644 — 2,542,644 2,396,668 — 2,396,668 2,217,738 — 2,217,738 Investments 2,572,103 — 2,572,103 2,584,964 — 2,584,964 — — — Goodwill 15,572,050 (552,379) 15,019,671 15,572,050 (552,379) 15,019,671 15,572,050 (552,379) 15,019,671 Intangible assets, net 5,140,667 — 5,140,667 4,876,503 — 4,876,503 4,634,672 — 4,634,672 Total non-current assets 27,194,225 (552,379) 26,641,846 26,763,093 (552,379) 26,210,714 23,880,469 (552,379) 23,328,090 Total assets $ 64,093,915 $ (1,888,084) $ 62,205,831 $ 61,286,391 $ (2,261,703) $ 59,024,688 $ 58,639,324 $ (3,665,323) $ 54,974,001 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 14,865,846 $ (40,836) $ 14,825,010 $ 18,552,579 $ (55,708) $ 18,496,871 $ 22,194,304 $ (1,144,208) $ 21,050,096 Accrued expenses 5,215,255 1,884,456 7,099,711 5,183,451 1,606,895 6,790,346 4,074,098 1,641,446 5,715,544 Contract liabilities 2,413,423 752,769 3,166,192 3,344,832 938,193 4,283,025 1,981,728 994,473 2,976,201 Customer deposits 2,355,609 — 2,355,609 1,940,394 — 1,940,394 969,888 — 969,888 Contingent consideration 2,537,291 — 2,537,291 238,621 — 238,621 161,947 — 161,947 Notes payable 2,908,213 — 2,908,213 1,941,188 — 1,941,188 1,964,775 — 1,964,775 Operating lease liabilities 606,648 — 606,648 617,815 — 617,815 598,447 — 598,447 Total current liabilities 30,902,285 2,596,389 33,498,674 31,818,880 2,489,380 34,308,260 31,945,187 1,491,711 33,436,898 Non-current liabilities: Operating lease liabilities, net of current portion 1,964,804 — 1,964,804 1,822,754 — 1,822,754 1,666,138 — 1,666,138 Deferred tax liability 968,151 (968,151) — 914,185 (914,185) — 865,802 (865,802) — Total non-current liabilities 2,932,955 (968,151) 1,964,804 2,736,939 (914,185) 1,822,754 2,531,940 (865,802) 1,666,138 Total liabilities $ 33,835,240 $ 1,628,238 $ 35,463,478 $ 34,555,819 $ 1,575,195 $ 36,131,014 $ 34,477,127 $ 625,909 $ 35,103,036 Commitments and contingencies (note 10) Stockholders’ equity Preferred stock — — — — — — — — — Common stock 12,388 64 12,452 13,056 — 13,056 13,120 — 13,120 Additional paid-in capital 85,554,375 (693,010) 84,861,365 87,468,937 (692,946) 86,775,991 88,268,286 (692,946) 87,575,340 Treasury shares (12,045,542) — (12,045,542) (12,045,542) — (12,045,542) (12,045,542) — (12,045,542) Accumulated deficit (43,262,546) (2,823,376) (46,085,922) (48,705,879) (3,143,952) (51,849,831) (52,073,667) (3,598,286) (55,671,953) Total stockholders’ equity 30,258,675 (3,516,322) 26,742,353 26,730,572 (3,836,898) 22,893,674 24,162,197 (4,291,232) 19,870,965 Total liabilities and stockholders’ equity $ 64,093,915 $ (1,888,084) $ 62,205,831 $ 61,286,391 $ (2,261,703) $ 59,024,688 $ 58,639,324 $ (3,665,323) $ 54,974,001 Three months ended March 31, 2023 Three months ended June 30, 2023 Three months ended September 30, 2023 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Revenues: Equipment systems $ 2,911,823 $ (6,788) $ 2,905,035 $ 4,619,888 $ 68,646 $ 4,688,534 $ 3,043,656 $ (7,898) $ 3,035,758 Services 3,470,653 — 3,470,653 3,034,574 (4,000) 3,030,574 2,898,741 — 2,898,741 Construction design-build 10,205,952 (10,614) 10,195,338 11,048,997 (456,528) 10,592,469 14,813,486 (1,347,393) 13,466,093 Other 176,957 6,788 183,745 134,086 5,813 139,899 178,439 7,898 186,337 Total revenues 16,765,385 (10,614) 16,754,771 18,837,545 (386,069) 18,451,476 20,934,322 (1,347,393) 19,586,929 Cost of revenues: Equipment systems 2,477,505 (69,024) 2,408,481 4,044,082 95,212 4,139,294 2,766,117 8,030 2,774,147 Services 1,997,423 (22,885) 1,974,538 1,949,959 — 1,949,959 1,768,166 — 1,768,166 Construction design-build 9,315,993 (86,020) 9,229,973 9,876,622 (121,382) 9,755,240 13,413,066 (929,094) 12,483,972 Other 132,616 526 133,142 92,248 2,557 94,805 130,257 7,102 137,359 Total cost of revenues 13,923,537 (177,403) 13,746,134 15,962,911 (23,613) 15,939,298 18,077,606 (913,962) 17,163,644 Gross profit 2,841,848 166,789 3,008,637 2,874,634 (362,456) 2,512,178 2,856,716 (433,431) 2,423,285 Operating expenses: General and administrative 7,484,450 200,580 7,685,030 6,336,894 (101,688) 6,235,206 5,592,354 (33,587) 5,558,767 Depreciation and amortization 404,069 — 404,069 424,163 — 424,163 372,969 — 372,969 Business development — — — — — — — — Total operating expenses 7,888,519 200,580 8,089,099 6,761,057 (101,688) 6,659,369 5,965,323 (33,587) 5,931,736 Loss from operations (5,046,671) (33,791) (5,080,462) (3,886,423) (260,768) (4,147,191) (3,108,607) (399,844) (3,508,451) Non-operating income (expense): Interest expense (73,216) — (73,216) (44,989) — (44,989) (39,929) — (39,929) Interest income 73,131 — 73,131 75,060 — 75,060 19,461 — 19,461 Write-down of investment — — — — — (258,492) — (258,492) Contingent consideration (160,232) — (160,232) — — — — — Loss on settlement — — — (1,500,000) — (1,500,000) — — — Other income (expense) (2,793) (7,629) (10,422) (140,946) (5,843) (146,789) (28,605) (6,106) (34,711) Total non-operating income (expense) (163,110) (7,629) (170,739) (1,610,875) (5,843) (1,616,718) (307,565) (6,106) (313,671) Loss before income taxes (5,209,781) (41,420) (5,251,201) (5,497,298) (266,611) (5,763,909) (3,416,172) (405,950) (3,822,122) Income tax benefit 65,132 (65,132) — 53,965 (53,965) — 48,384 (48,384) — Net loss $ (5,144,649) $ (106,552) $ (5,251,201) $ (5,443,333) $ (320,576) $ (5,763,909) $ (3,367,788) $ (454,334) $ (3,822,122) Comprehensive loss $ (5,144,649) $ (106,552) $ (5,251,201) $ (5,443,333) $ (320,576) $ (5,763,909) $ (3,367,788) $ (454,334) $ (3,822,122) Loss per share - basic and diluted $ (0.48) $ (0.01) $ (0.49) $ (0.50) $ (0.03) $ (0.53) $ (0.29) $ (0.04) $ (0.33) Weighted average shares - basic and diluted 10,772,705 10,772,705 10,772,705 10,945,978 10,945,978 10,945,978 11,649,790 11,649,790 11,649,790 Six months ended June 30, 2023 Nine months ended September 30, 2023 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Revenues: Equipment systems $ 7,531,711 $ 61,858 $ 7,593,569 $ 10,575,367 $ 53,960 $ 10,629,327 Services 6,505,227 (4,000) 6,501,227 9,403,968 (4,000) 9,399,968 Construction design-build 21,254,949 (467,142) 20,787,807 36,068,435 (1,814,535) 34,253,900 Other 311,043 12,601 323,644 489,482 20,499 509,981 Total revenues 35,602,930 (396,683) 35,206,247 56,537,252 (1,744,076) 54,793,176 Cost of revenues: Equipment systems 6,521,587 26,188 6,547,775 9,287,704 34,218 9,321,922 Services 3,947,382 (22,885) 3,924,497 5,715,548 (22,885) 5,692,663 Construction design-build 19,192,615 (207,402) 18,985,213 32,605,681 (1,136,496) 31,469,185 Other 224,864 3,083 227,947 355,121 10,185 365,306 Total cost of revenues 29,886,448 (201,016) 29,685,432 47,964,054 (1,114,978) 46,849,076 Gross profit 5,716,482 (195,667) 5,520,815 8,573,198 (629,098) 7,944,100 Operating expenses: General and administrative 13,821,344 98,892 13,920,236 19,413,698 65,305 19,479,003 Depreciation and Amortization 828,232 — 828,232 1,201,201 — 1,201,201 Business development — — — — — — Total operating expenses 14,649,576 98,892 14,748,468 20,614,899 65,305 20,680,204 Loss from operations (8,933,094) (294,559) (9,227,653) (12,041,701) (694,403) (12,736,104) Non-operating income (expense): Interest expense (118,205) — (118,205) (158,134) — (158,134) Interest income 148,191 — 148,191 167,652 — 167,652 Write-down of investment — — — (258,492) — (258,492) Contingent consideration (160,232) — (160,232) (160,232) — (160,232) Loss on settlement (1,500,000) — (1,500,000) (1,500,000) — (1,500,000) Other income (expense) (143,739) (13,472) (157,211) (172,344) (19,578) (191,922) Total non-operating income (expense) (1,773,985) (13,472) (1,787,457) (2,081,550) (19,578) (2,101,128) Loss before income taxes (10,707,079) (308,031) (11,015,110) (14,123,251) (713,981) (14,837,232) Income tax benefit 119,097 (119,097) — 167,481 (167,481) — Net loss $ (10,587,982) $ (427,128) $ (11,015,110) $ (13,955,770) $ (881,462) $ (14,837,232) Comprehensive loss $ (10,587,982) $ (427,128) $ (11,015,110) $ (13,955,770) $ (881,462) $ (14,837,232) Loss per share - basic and diluted $ (0.97) $ (0.04) $ (1.01) $ (1.29) $ (0.08) $ (1.37) Weighted average shares - basic and diluted 10,859,820 10,859,820 10,859,820 10,859,820 10,859,820 10,859,820 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, March 31, 2023, as originally stated 12,388,389 $ 12,388 $ 85,554,375 $ (43,262,546) $ (12,045,542) $ 30,258,675 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Issuance of contingent consideration shares originally incorrectly recorded in Q2 2023 64,224 64 (64) — Various income statement adjustments on or prior to March 31, 2023 (2,823,376) (2,823,376) Balance, March 31, 2023, as restated 12,452,613 $ 12,452 $ 84,861,365 $ (46,085,922) $ (12,045,542) $ 26,742,353 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, June 30, 2023, as originally stated 13,056,409 $ 13,056 $ 87,468,937 $ (48,705,879) $ (12,045,542) $ 26,730,572 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Various income statement adjustments on or prior to June 30, 2023 (3,143,952) (3,143,952) Balance, June 30, 2023, as restated 13,056,409 $ 13,056 $ 86,775,991 $ (51,849,831) $ (12,045,542) $ 22,893,674 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, September 30, 2023, as originally stated 13,120,413 $ 13,120 $ 88,268,286 $ (52,073,667) $ (12,045,542) $ 24,162,197 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Various income statement adjustments on or prior to September 30, 2023 (3,598,286) (3,598,286) Balance, September 30, 2023, as restated 13,120,413 $ 13,120 $ 87,575,340 $ (55,671,953) $ (12,045,542) $ 19,870,965 Three months ended March 31, 2023 Six months ended June 30, 2023 Nine months ended September 30, 2023 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Cash flows from operating activities: Net loss $ (5,144,649) $ (106,552) $ (5,251,201) $ (10,587,982) $ (427,128) $ (11,015,110) $ (13,955,770) $ (881,462) $ (14,837,232) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 404,069 — 404,069 828,232 — 828,232 1,201,201 — 1,201,201 Amortization of right-of-use assets — 87,426 87,426 — 168,250 168,250 — 323,002 323,002 Stock-based compensation expense 479,641 — 479,641 1,102,188 — 1,102,188 1,824,835 160,848 1,985,683 Impairment of investment — — — — — — 258,492 — 258,492 Loss on settlement — — — 1,500,000 — 1,500,000 — 1,500,000 1,500,000 Change in fair value of contingent consideration 160,232 — 160,232 160,232 — 160,232 160,232 — 160,232 Interest income on investments 327,191 (339,983) (12,792) 472,277 (497,931) (25,654) 561,518 (586,404) (24,886) Changes in operating assets and liabilities (net of acquired amounts): Accounts receivable and contract receivables (6,827,927) 325,823 (6,502,104) (4,424,814) 549,363 (3,875,451) (8,782,141) 1,901,050 (6,881,091) Prepaid expenses and other assets and property and equipment (334,525) (76,656) (411,181) 1,030,205 (92,170) 938,035 1,498,518 (182,408) 1,316,110 Accounts payable, contract liabilities, customer deposits, and accrued expenses 6,902,726 848,871 7,751,597 10,659,177 (343,472) 10,315,705 12,325,944 (2,290,639) 10,035,305 Change in contingent consideration from indemnification (174,592) 174,592 — (917,699) (318,597) (1,236,296) (917,699) — (917,699) Operating lease liability — (57,635) (57,635) (360,787) 210,521 (150,266) (529,746) 231,341 (298,405) Deferred tax liability (65,132) 65,132 — (119,097) 119,097 — (167,481) 167,481 — Customer deposits — — — — — — — — — Net cash used in operating activities (4,272,966) 921,018 (3,351,948) (658,068) (632,067) (1,290,135) (6,522,097) 342,809 (6,179,288) Cash flows from investing activities: Proceeds from sale of investment — — — — — — 2,326,472 (4) 2,326,468 Purchases of property and equipment (133,833) (4,177) (138,010) (226,700) 799 (225,901) (456,484) 35,502 (420,982) Net cash provided by (used in) investing activities (133,833) (4,177) (138,010) (226,700) 799 (225,901) 1,869,988 35,498 1,905,486 Cash flows from financing activities: Additions to notes payable — — — — — — 518,400 (518,400) — Repayment of finance lease liability (43,410) — (43,410) (88,299) 33,536 (54,763) (133,388) 15,802 (117,586) Payments to settle contingent consideration (230,309) — (230,309) (479,457) 479,457 — (479,365) (92) (479,457) Repayment of notes payable — (924,469) (924,469) (1,996,298) 104,802 (1,891,496) (2,491,111) 104,804 (2,386,307) Net cash used in financing activities (273,719) (924,469) (1,198,188) (2,564,054) 617,795 (1,946,259) (2,585,464) (397,886) (2,983,350) Net change in cash (4,680,518) (7,628) (4,688,146) (3,448,822) (13,473) (3,462,295) (7,237,573) (19,579) (7,257,152) Cash at beginning of period 12,008,003 (253,654) 11,754,349 12,008,003 (253,654) 11,754,349 12,008,003 (253,654) 11,754,349 Cash at end of period $ 7,327,485 $ (261,282) $ 7,066,203 $ 8,559,181 $ (267,127) $ 8,292,054 $ 4,770,430 $ (273,233) $ 4,497,197 Non Cash Investing and Financing Activities Stock issued for contingent consideration — 191,854 191,854 — 191,854 191,854 — 1,400,511 1,400,511 Operating lease right-of-use asset and liability measurement — — — — — — — 11,315 11,315 Prepaid assets financed by notes payable — — — — — — — 518,400 518,400 Financing lease right-of-use asset and liability measurement — 26,899 26,899 — — — — 23,664 23,664 The following tables present the effect of the restatement on the Company's previously reported unaudited condensed Consolidated Balance Sheets as of March 31, 2022, June 30, 2022 and September 30, 2022 and unaudited condensed Consolidated Statements of Comprehensive Income and condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2022, the three and six months ended June 30, 2022 and the three and nine months ended September 30, 2022. The values as previously reported were derived from the previously filed Quarterly Reports on Form 10-Q for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022. The definitions of the amounts for each column are the same definitions stated in Note 1A. As of March 31, 2022 As of June 30, 2022 As of September 30, 2022 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Current assets: Cash $ 27,052,203 $ (235,481) $ 26,816,722 $ 22,767,595 $ (237,012) $ 22,530,583 $ 18,605,182 $ (246,012) $ 18,359,170 Accounts receivable, net 13,467,120 — 13,467,120 14,903,543 — 14,903,543 12,234,400 — 12,234,400 Contract receivables — — — 543,687 — 543,687 1,270,902 — 1,270,902 Inventories 354,320 — 354,320 398,098 — 398,098 310,996 — 310,996 Prepaid expenses and other assets 10,081,436 (362,695) 9,718,741 6,142,613 (363,807) 5,778,806 4,852,262 (570,515) 4,281,747 Total current assets 50,955,079 (598,176) 50,356,903 44,755,536 (600,819) 44,154,717 37,273,742 (816,527) 36,457,215 Non-current assets: Property and equipment, net 207,638 — 207,638 864,022 — 864,022 830,406 — 830,406 Operating lease right of use assets, net 693,524 — 693,524 708,876 — 708,876 1,193,161 — 1,193,161 Investments 4,210,358 (1,710,358) 2,500,000 4,210,358 (1,710,358) 2,500,000 2,546,574 — 2,546,574 Goodwill 7,992,121 (254,100) 7,738,021 10,636,284 797,894 11,434,178 12,127,124 (692,946) 11,434,178 Intangible assets, net 1,412,965 — 1,412,965 4,886,740 — 4,886,740 4,461,403 — 4,461,403 Total non-current assets 14,516,606 (1,964,458) 12,552,148 21,306,280 (912,464) 20,393,816 21,158,668 (692,946) 20,465,722 Total assets $ 65,471,685 $ (2,562,634) $ 62,909,051 $ 66,061,816 $ (1,513,283) $ 64,548,533 $ 58,432,410 $ (1,509,473) $ 56,922,937 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 7,930,985 $ 21,010 $ 7,951,995 $ 7,946,023 $ 20,136 $ 7,966,159 $ 6,508,946 $ 20,176 $ 6,529,122 Accrued expenses 3,106,790 1,146,799 4,253,589 3,381,263 1,152,458 4,533,721 5,747,624 1,573,762 7,321,386 Contract liabilities — — 671,685 — 671,685 2,026,161 — 2,026,161 Customer deposits 7,234,914 — 7,234,914 3,286,073 — 3,286,073 1,929,829 — 1,929,829 Contingent consideration 1,563,000 — 1,563,000 2,612,678 — 2,612,678 2,400,771 — 2,400,771 Notes Payable — — — — — — — — — Operating lease liabilities 219,836 — 219,836 283,727 — 283,727 354,403 — 354,403 Total current liabilities 20,055,525 1,167,809 21,223,334 18,181,449 1,172,594 19,354,043 18,967,734 1,593,938 20,561,672 Non-current liabilities: Operating lease liabilities, net of current portion 474,862 — 474,862 427,826 — 427,826 1,097,208 (440,625) 656,583 Deferred tax liability 332,565 (332,565) — 1,201,112 (1,201,112) — 863,325 (863,325) — Total non-current liabilities 807,427 (332,565) 474,862 1,628,938 (1,201,112) 427,826 1,960,533 (1,303,950) 656,583 Total liabilities $ 20,862,952 $ 835,244 $ 21,698,196 $ 19,810,387 $ (28,518) $ 19,781,869 $ 20,928,267 $ 289,988 $ 21,218,255 Commitments and contingencies (note 10) Stockholders’ equity Preferred stock — — — — — — — — Common stock 11,628 — 11,628 11,911 — 11,911 11,949 — 11,949 Additional paid-in capital 79,589,977 (254,100) 79,335,877 82,971,694 797,894 83,769,588 83,068,423 (692,946) 82,375,477 Treasury shares (11,456,667) — (11,456,667) (11,456,667) — (11,456,667) (11,639,937) — (11,639,937) Accumulated deficit (23,536,205) (3,143,778) (26,679,983) (25,275,509) (2,282,659) (27,558,168) (33,936,292) (1,106,515) (35,042,807) Total stockholders’ equity 44,608,733 (3,397,878) 41,210,855 46,251,429 (1,484,765) 44,766,664 37,504,143 (1,799,461) 35,704,682 Total liabilities and stockholders’ equity $ 65,471,685 $ (2,562,634) $ 62,909,051 $ 66,061,816 $ (1,513,283) $ 64,548,533 $ 58,432,410 $ (1,509,473) $ 56,922,937 Three months ended March 31, 2022 Three months ended June 30, 2022 Three months ended September 30, 2022 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Revenues: Equipment systems $ 17,067,344 $ — $ 17,067,344 $ 10,077,572 $ 1,315 $ 10,078,887 $ 3,879,271 $ 1,161 $ 3,880,432 Services 3,638,507 — 3,638,507 3,027,555 — 3,027,555 2,839,334 — 2,839,334 Construction design-build — — — 2,917,321 — 2,917,321 5,384,267 — 5,384,267 Other 347,018 — 347,018 259,054 (1,315) 257,739 265,416 (1,161) 264,255 Total revenues 21,052,869 — 21,052,869 16,281,502 — 16,281,502 12,368,288 — 12,368,288 Cost of revenues: Equipment systems 13,974,779 612,496 14,587,275 8,945,763 (266,618) 8,679,145 3,212,286 104,684 3,316,970 Services 1,929,248 (327,819) 1,601,429 951,672 319,993 1,271,665 1,796,967 7,958 1,804,925 Construction design-build — — — 2,692,700 — 2,692,700 4,570,506 — 4,570,506 Other 246,822 — 246,822 189,421 — 189,421 195,938 — 195,938 Total cost of revenues 16,150,849 284,677 16,435,526 12,779,556 53,375 12,832,931 9,775,697 112,642 9,888,339 Gross profit 4,902,020 (284,677) 4,617,343 3,501,946 (53,375) 3,448,571 2,592,591 (112,642) 2,479,949 Operating expenses: General and administrative 5,551,523 (15,315) 5,536,208 5,057,324 (50,884) 5,006,440 5,666,904 306,674 5,973,578 Depreciation and amortization 218,278 — 218,278 371,557 — 371,557 526,750 — 526,750 Business development — — — — — — 3,299,864 — 3,299,864 Total operating expenses 5,769,801 (15,315) 5,754,486 5,428,881 (50,884) 5,377,997 9,493,518 306,674 9,800,192 Loss from operations (867,781) (269,362) (1,137,143) (1,926,935) (2,491) (1,929,426) (6,900,927) (419,316) (7,320,243) Non-operating income (expense): Interest expense (7,658) — (7,658) (7,659) 130 (7,529) (6,953) (130) (7,083) Interest income 79,852 — 79,852 47,274 — 47,274 94,203 — 94,203 Write-down of investment — — — — — — (1,710,358) 1,710,358 — Contingent consideration — — — — — — — — — Loss on settlement — — — — — — — — — Other income (expense) (8,690) (26,299) (34,989) 71,564 (5,067) 66,497 (210,402) (11,144) (221,546) Total non-operating income (expense) 63,504 (26,299) 37,205 111,179 (4,937) 106,242 (1,833,510) 1,699,084 (134,426) Loss before income taxes (804,277) (295,661) (1,099,938) (1,815,756) (7,428) (1,823,184) (8,734,437) 1,279,768 (7,454,669) Income tax benefit 108,060 (108,060) — 76,452 868,547 944,999 73,654 (103,624) (29,970) Net loss (696,217) (403,721) (1,099,938) (1,739,304) 861,119 (878,185) (8,660,783) 1,176,144 (7,484,639) Comprehensive loss $ (696,217) $ (403,721) $ (1,099,938) $ (1,739,304) $ 861,119 $ (878,185) $ (8,660,783) $ 1,176,144 $ (7,484,639) Loss per share - basic and diluted $ (0.07) $ (0.04) $ (0.10) $ (0.17) $ 0.08 $ (0.08) $ (0.81) $ 0.11 $ (0.70) Weighted average shares - basic and diluted 10,508,972 10,508,972 10,508,972 10,508,972 10,508,972 10,508,972 10,674,796 10,674,796 10,674,796 Six months ended June 30, 2022 Nine months ended September 30, 2022 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Revenues: Equipment systems $ 27,144,916 $ 1,315 $ 27,146,231 $ 31,024,187 $ 2,476 $ 31,026,663 Services 6,666,062 — 6,666,062 9,505,396 — 9,505,396 Construction design-build 2,917,321 — 2,917,321 8,301,588 — 8,301,588 Other 606,072 (1,315) 604,757 871,488 (2,476) 869,012 Total revenues 37,334,371 — 37,334,371 49,702,659 — 49,702,659 Cost of revenues: Equipment systems 22,920,542 345,878 23,266,420 26,132,828 450,562 26,583,390 Services 2,880,920 (7,826) 2,873,094 4,677,887 132 4,678,019 Construction design-build 2,692,700 — 2,692,700 7,263,206 — 7,263,206 Other 436,243 — 436,243 632,181 — 632,181 Total cost of revenues 28,930,405 338,052 29,268,457 38,706,102 450,694 39,156,796 Gross profit 8,403,966 (338,052) 8,065,914 10,996,557 (450,694) 10,545,863 Operating expenses: General and administrative 10,608,847 (66,199) 10,542,648 16,275,751 240,475 16,516,226 Depreciation and Amortization 589,835 — 589,835 1,116,585 — 1,116,585 Business development — — — 3,299,864 — 3,299,864 Total operating expenses 11,198,682 (66,199) 11,132,483 20,692,200 240,475 20,932,675 Loss from operations (2,794,716) (271,853) (3,066,569) (9,695,643) (691,169) (10,386,812) Non-operating income (expense): Interest expense (15,317) 130 (15,187) (22,270) — (22,270) Interest income 127,126 — 127,126 221,329 — 221,329 Write-down of investment — — — (1,710,358) 1,710,358 — Contingent consideration — — — — — — Loss on settlement — — — — — — Other income (expense) 62,874 (31,366) 31,508 (147,528) (42,510) (190,038) Total non-operating income (expense) 174,683 (31,236) 143,447 (1,658,827) 1,667,848 9,021 Loss before income taxes (2,620,033) (303,089) (2,923,122) (11,354,470) 976,679 (10,377,791) Income tax benefit 184,512 760,487 944,999 258,166 656,863 915,029 Net loss $ (2,435,521) $ 457,398 $ (1,978,123) $ (11,096,304) $ 1,633,542 $ (9,462,762) Comprehensive loss $ (2,435,521) $ 457,398 $ (1,978,123) $ (11,096,304) $ 1,633,542 $ (9,462,762) Loss per share - basic and diluted $ (0.23) $ 0.04 $ (0.19) $ (1.05) $ 0.15 $ (0.89) Weighted average shares - basic and diluted 10,527,975 10,527,975 10,527,975 10,577,453 10,577,453 10,577,453 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, March 31, 2022, as originally stated 11,627,528 $ 11,628 $ 79,589,977 $ (23,536,205) $ (11,456,667) $ 44,608,733 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (254,100) (254,100) Various income statement adjustments on or prior to March 31, 2022 (3,143,778) (3,143,778) Balance, March 31, 2022, as restated 11,627,528 $ 11,628 $ 79,335,877 $ (26,679,983) $ (11,456,667) $ 41,210,855 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, June 30, 2022, as originally stated 11,911,043 $ 11,911 $ 82,971,694 $ (25,275,509) $ (11,456,667) $ 46,251,429 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Adjustments to goodwill due to inaccurate goodwill calculation in initial Emerald purchase price accounting 1,490,840 Various income statement adjustments on or prior to June 30, 2022 (2,282,659) (2,282,659) Balance, June 30, 2022, as restated 11,911,043 $ 11,911 $ 83,769,588 $ (27,558,168) $ (11,456,667) $ 44,766,664 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, September 30, 2022, as originally stated 11,948,718 $ 11,949 $ 83,068,423 $ (33,936,292) $ (11,639,937) $ 37,504,143 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Various income statement adjustments on or prior to September 30, 2022 (1,106,515) (1,106,515) Balance, September 30, 2022, as restated 11,948,718 $ 11,949 $ 82,375,477 $ (35,042,807) $ (11,639,937) $ 35,704,682 Three months ended March 31, 2022 Six months ended June 30, 2022 Nine months ended September 30, 2022 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Cash flows from operating activities: Net loss $ (696,217) $ (403,721) $ (1,099,938) $ (2,435,521) $ 457,398 $ (1,978,123) $ (11,096,304) $ 1,633,542 $ (9,462,762) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 218,278 — 218,278 589,835 — 589,835 1,116,585 — 1,116,585 Amortization of right-of-use assets — (27,405) (27,405) — 19,305 19,305 — 177,037 177,037 Stock-based compensation expense 882,000 (32,209) 849,791 1,764,000 438,829 2,202,829 1,860,767 — 1,860,767 Impairment of investment — — — — — — 1,710,358 (1,710,358) — Interest income on investments (56,921) 56,921 — (54,942) 54,942 — (42,373) (4,200) (46,573) Fair value adjustments to purchase price allocation — — — — 1,047,768 1,047,768 — — — Changes in operating assets and liabilities (net of acquired amounts): Accounts receivable and contract receivables (354,181) (1,493,933) (1,848,114) 663,955 (1,330,912) (666,957) 2,222,194 (947,223) 1,274,971 Prepaid expenses and other assets and property and equipment 1,439,679 (176,842) 1,262,837 6,275,334 (1,078,252) 5,197,082 7,150,147 (575,370) 6,574,777 Accounts payable, contract liabilities, customer deposits, and accrued expenses (5,017,936) 1,866,516 (3,151,420) (11,379,532) 1,812,568 (9,566,964) (11,512,764) 3,294,646 (8,218,118) Operating lease liability (33,913) 69,570 35,657 (163,054) 101,711 (61,343) (139,251) (70,505) (209,756) Deferred tax liability (108,060) 108,060 — (184,512) (730,238) (914,750) (258,166) (656,864) (915,030) Customer deposits — — — — — — — — — Net cash used in operating activities (3,727,271) (33,043) (3,760,314) (4,924,437) 793,119 (4,131,318) (8,988,807) 1,140,705 (7,848,102) Cash flows from investing activities: Business combinations, net of cash acquired — — — (2,709,148) (1) (2,709,149) (2,709,148) (1) (2,709,149) Proceeds from investments (36,000) 68,210 32,210 — — — — — — Purchases of property and equipment (32,336) 2 (32,334) (374,630) 52,322 (322,308) (252,902) (95,031) (347,933) Net cash provided by (used in) investing activities (68,336) 68,212 (124) (3,083,778) 52,321 (3,031,457) (2,962,050) (95,032) (3,057,082) Cash flows from financing activities: Proceeds from issuance of common stock 28,797 (1) 28,796 28,797 — 28,797 28,796 1 28,797 Repurchase of common stock (3,773,177) — (3,773,177) (3,773,177) — (3,773,177) (3,956,447) — (3,956,447) Repayment of finance lease liability — (35,418) (35,418) (72,000) (61,360) (133,360) (108,500) (54,458) (162,958) Net cash used in financing activities (3,744,380) (35,419) (3,779,799) (3,816,380) (847,221) (4,663,601) (4,036,151) (1,056,454) (5,092,605) Net change in cash (7,539,987) (250) (7,540,237) (11,824,595) (1,781) (11,826,376) (15,987,008) (10,781) (15,997,789) Cash at beginning of period 34,592,190 (235,231) 34,356,959 34,592,190 (235,231) 34,356,959 34,592,190 (235,231) 34,356,959 Cash at end of period $ 27,052,203 $ (235,481) $ 26,816,722 $ 22,767,595 $ (237,012) $ 22,530,583 $ 18,605,182 $ (246,012) $ 18,359,170 Non Cash Investing and Financing Activities Common stock and debt issued in acquisitions — — — — 11,662,570 11,662,570 — 11,662,570 11,662,570 Operating lease right-of-use asset and liability measurement — — — — 59,788 59,788 — — — Financing lease right-of-use asset and liability measurement — — — — 69,600 69,600 — 69,600 69,600

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Term Loan On October 1, 2024, urban-gro, Inc. (the “Company”) entered into an asset based term Loan Agreement (the “Loan”) with Grow Hill, LLC, a Washington limited liability company (the “Lender”) pursuant to which the Lender extended to the Company a secured loan of $2,100,000, to be used to assist the Company with cash management, including to support the Company’s growth in the cannabis industry. The Loan is for a term of 24 months and has an origination fee of $100,000, which was added to the amount of the Loan. There is no penalty to prepayment, except the Lender will receive at least $150,000 in minimum interest if Company chooses to prepay the Loan. The Loan contains standard events of default and representations and warranties by the Company and the Lender. The Loan is evidenced by a Secured Promissory Note issued by the Company to the Lender (the “Grow Hill Promissory Note”). The Lender received a security interest in certain of the Company’s assets pursuant to a security agreement between the Company and the Lender (the “Security Agreement”), which does not include any assets of the Company’s subsidiaries, including those securing the Company’s existing line of credit. The Grow Hill Promissory Note accrues simple interest at an annual rate of fifteen percent (15%). In connection with entering in the Loan, the Company issued to Lender a warrant (the “Warrant”) to purchase up to an aggregate of 160,000 shares of the Company’s common stock at an exercise price of $2.50 per share. The Warrant is exercisable immediately, will expire on the five (5) year anniversary of issuance, and is exercisable on a cashless basis at the election of the holder. Modification of Agreement with Bancroft Related to Line of Credit On October 2, 2024, the Company amended its agreement with the Placement Agent to modify the terms of the cash and warrant compensation associated with the Line of Credit. Under this amendment, the threshold at which the second tranche of cash and warrant compensation was increased such that under the new agreement the Company has to draw more than $6,000,000 from the Line of Credit in order for the Placement Agent to earn an additional cash fee of $200,000 and an additional $200,000 worth of Placement Agent's Warrants to purchase the Company's common stock at a price per share equal to 110% of the daily volume weighted average closing price of the Company’s common stock on the Nasdaq exchange for a period consisting of ten (10) consecutive trading days ending on and inclusive of the trading day of the date that the draws exceeding $6,000,000 were to take place. Increase in Shares Available to be Issued Under 2021 Omnibus Plan In the Company's Annual Meeting on June 19, 2024 the Company’s shareholders approved an amendment to the Company's Omnibus 2021 Stock Incentive Plan ("the Plan") to increase the aggregate number of shares available for issuance under the Plan by 1,200,000 shares. All other descriptors of the Plan in Note 14 remain unchanged. Equity Issuances After December 31, 2023 Subsequent to the year ended December 31, 2023, 1,251,051 RSUs were granted to employees, directors, and consultants with various vesting periods. Settlement of Pullar Lawsuit On May 5, 2022, Robert Pullar (“Pullar”) filed a lawsuit against urban-gro and Bradley Nattrass, in his capacity as the Company’s CEO, relating to a prior settlement agreement the Company had entered into with Pullar. On Friday, January 31, 2025, the parties entered a settlement agreement, without any admission of liability or wrongdoing, to settle all claims associated with the litigation in exchange for a cash payment by the Company to Pullar of $250,000 and an issuance of a warrant to purchase up to 75,000 shares of common stock with an exercise price per share of $1.00.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation, Principles of Consolidation	Basis of Presentation, Principles of Consolidation and Business Combinations
Business Combinations	Acquisitions of businesses are accounted for using the acquisition method of accounting (Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 805-10-225). The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition date fair values of the assets transferred, liabilities incurred to the former owners of the acquired entities and the equity interests issued in exchange for control of the acquired entities. Acquisition related costs are recognized in net income (loss) as incurred.
Use of Estimates	Use of Estimates In preparing consolidated financial statements in conformity with U.S. GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of assets and liabilities at the date of the consolidated financial statements and revenues and expenses during the reported periods. Actual results could differ from those estimates. Significant estimates include estimated revenues earned under percentage of completion construction contracts, professional service contracts, estimated useful lives and potential impairment of long-lived assets and goodwill, inventory write-offs, allowance for deferred tax assets and deferred tax liabilities, and allowance for bad-debt.
Reclassification and Balance Sheet Classifications	Reclassification Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. Balance Sheet Classifications The Company includes in current assets and liabilities the following amounts that are in connection with construction contracts that may extend beyond one year: contract assets and contract liabilities (including retainage invoiced to customers contingent upon anything other than the passage of time), capitalized costs to fulfill contracts, retainage payable to sub-contractors and accrued losses on uncompleted contracts. A one-year time period is used to classify all other current assets and liabilities when not otherwise prescribed by the applicable accounting principles.
Contract Assets and Liabilities and Revenue Recognition and Customer Deposits	Contract Assets and Liabilities The timing between when Company collects cash from its construction design-build customers can create a contract asset or contract liability. Please refer to Note 3 - Revenue from Contracts with Customers Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, which requires that five basic steps be followed to recognize revenue: (1) a legally enforceable contract that meets criteria standards as to composition and substance is identified; (2) performance obligations relating to provision of goods or services to the customer are identified; (3) the transaction price, with consideration given to any variable, noncash, or other relevant consideration, is determined; (4) the transaction price is allocated to the performance obligations; and (5) revenue is recognized when control of goods or services is transferred to the customer with consideration given to whether that control happens over time or not. Determination of criteria (3) and (4) are based on judgments regarding the fixed nature of the selling prices of the services and products delivered and the collectability of those amounts. The Company derives revenue predominately from the sale of equipment systems, services, construction design-build, and from other various immaterial contracts with customers. Please refer to Note 3 - Revenue from Contracts with Customers for additional discussion. Customer Deposits For equipment systems contracts, the Company’s policy is to collect deposits from customers at the beginning of the contract. Please refer to Note 3 - Revenue from Contracts with Customers for further discussion of the Company's customer deposits.
Functional and Reporting Currency and Foreign Currency Translation	Functional and Reporting Currency and Foreign Currency Translation The functional and reporting currency of the Company and its subsidiaries is US dollars. All transactions in currencies other than US dollars are translated into US dollars on the date of the transaction. Any exchange gains and losses related to these transactions are recognized in the current period earnings as other income (expense).
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable, promissory note and other current assets and liabilities. We value our financial assets and liabilities using fair value measurements. Fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities measured at fair value are categorized based on whether the inputs are observable in the market and the degree that the inputs are observable. The categorization of financial instruments within the valuation hierarchy is based on the lowest level of input that is significant to the fair value measurement. The hierarchy is prioritized into three levels (with Level 3 being the lowest) defined as follows: • Level 1: Quoted prices in active markets for identical assets or liabilities that the entity has the ability to access. • Level 2: Observable inputs other than prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated with observable market data. • Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies, and similar techniques that use significant unobservable inputs. The carrying amount of our cash, accounts receivable, accounts payable, promissory note, and other current assets and liabilities in our consolidated financial statements approximates fair value because of the short-term nature of the instruments as of December 31, 2023 and 2022. Investments in non-marketable equity securities are carried at cost less other-than-temporary impairments as of December 31, 2023 and 2022.
Cash	Cash
Accounts Receivable, Net	Accounts Receivable, Net Trade Accounts Receivable
Property, Plant, and Equipment, net	Property, Plant, and Equipment, net
Operating Lease Right of Use Assets	Operating Lease Right of Use Assets The Company accounts for leases in accordance with ASC 842. The Company determines whether a contract is a lease at contract inception or for a modified contract at the modification date. At inception or modification, the Company recognizes right-of-use ("ROU" assets and related lease liabilities on the Consolidated Balance Sheets 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 the 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. Operating lease payments are recognized as an expense on a straight-line basis over the lease term in equal amounts of rent expense attributed to each period during the term of the lease, regardless of when actual payments are made. This generally results in rent expense in excess of cash payments during the early years of a lease and rent expense less than cash payments in later years. The difference between rent expense recognized and actual rental payments is typically represented as the spread between the ROU asset and lease liability. The Company does not recognize ROU assets and lease liabilities for short-term leases that have an initial term of 12 months or less. The Company recognizes the lease payments associated with short-term leases as an expense on a straight-line basis over the lease term. Operating lease right of use assets are stated at cost less accumulated depreciation, amortization and impairment. The Company has various equipment and office leases with an imputed annual interest rate of 8%.
Intangible Assets	Intangible Assets
Goodwill	Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in a business combination. Goodwill is not amortized but is tested for impairment annually on October 1 and at any time when events or circumstances suggest impairment may have occurred. The testing for impairment consists of a comparison of the fair value of the reporting unit with its carrying amount. If the carrying amount of the reporting unit, including goodwill, exceeds the fair value, an impairment will be recognized equal to the difference between the carrying value of the reporting unit’s goodwill and the implied fair value of the goodwill. In testing goodwill for impairment, we determine the estimated fair value of our reporting units based upon a discounted future cash flow analysis. Goodwill, trade names and patents are our only indefinite-lived intangible assets. Definite-lived intangible assets are amortized using the straight-line method over the shorter of their contractual term or estimated useful lives.
Impairment of Long-lived Assets	Impairment of Long-lived Assets The Company evaluates potential impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. An impairment will be recognized as the amount by which the carrying amount of a long-lived asset exceeds its fair value.
Investments	Investments Investments without readily determinable fair values and for which the Company does not have the ability to exercise significant influence are accounted for at cost with adjustments for observable changes in prices or impairments.
Cost of Revenues	Cost of Revenues The Company’s policy is to recognize cost of revenues in the same manner as, and in conjunction with, revenue recognition. The Company’s cost of revenues includes the costs directly attributable to revenue recognized and includes expenses related to the
Advertising Costs	Advertising Costs
Stock-Based Compensation	Stock-Based Compensation The Company periodically issues restricted stock units ("RSUs") and stock options to employees, directors, and consultants in non-capital raising transactions for fees and services. The Company accounts for RSUs and options issued to employees and directors with the award being measured at its fair value at the date of grant and amortized ratably over the estimated service period. The Company accounts for stock issued to consultants with the value of the stock compensation based upon the measurement date as determined at the grant date of the award.
Warrants	Warrants The Company estimates the fair value of warrants at the respective balance sheet dates using the Black-Scholes option-pricing model based on the estimated market value of the underlying common stock at the valuation measurement date, the remaining contractual term, risk-free interest rate, and expected volatility of the price of the underlying common stock. There is a moderate degree of subjectivity involved when using option pricing models to estimate the warrants and the assumptions used in the Black-Scholes option-pricing model are moderately judgmental.
Income Taxes	Income Taxes The Company files income tax returns in the United States, Canada, and the Netherlands, and state and local tax returns in applicable jurisdictions. Provisions for current income tax liabilities, if any, would be calculated and accrued on income and expense amounts expected to be included in the income tax returns for the current year. Income taxes reported in earnings, if any, would also include deferred income tax provisions. Deferred income tax assets and liabilities, if any, would be computed on differences between the financial statement bases of assets and liabilities at the enacted tax rates. Changes in deferred income tax assets and liabilities would be included as a component of income tax expense. The effect on deferred income tax assets and liabilities attributable to changes in enacted tax rates would be charged or credited to income tax expense in the period of enactment. Valuation allowances would be established for certain deferred tax assets when realization is not likely.
Loss Per Share	Loss per Share The Company computes net loss per share by dividing net loss available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share would be computed by dividing net loss by the weighted-average of all potentially dilutive shares of common stock that were outstanding during the periods presented. The diluted earnings per share calculation is not presented as it results in an anti-dilutive calculation of net loss per share. The treasury stock method would be used to calculate diluted earnings per share for potentially dilutive stock options and share purchase warrants. This method assumes that any proceeds received from the exercise of in-the-money stock options and share purchase warrants would be used to purchase common shares at the average market price for the period.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements From time to time, the Financial Accounting Standards Board (the "FASB") or other standards setting bodies issue new accounting pronouncements. The FASB issues updates to new accounting pronouncements through the issuance of an Accounting Standards Update ("ASU"). Unless otherwise discussed, the Company believes that the impact of recently issued guidance, whether adopted or to be adopted in the future, is not expected to have a material impact on the Company’s financial statements upon adoption. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326) ("ASU 2016-13"), changing the impairment model for most financial instruments by requiring companies to recognize an allowance for expected losses based upon a company's historical credit loss experience, adjusted for asset-specific risk characteristics, current economic conditions, and reasonable forecasts, rather than incurred losses as required previously by the other-than-temporary impairment model. ASU 2016-13 applies to most financial assets measured at amortized cost and certain other instruments, including trade and other receivables, loans, available-for-sale and held-to-maturity debt securities, net investments in leases, and off-balance sheet credit exposures. ASU 2016-13 was effective January 1, 2020, and the Company adopted this standard effective January 1, 2023. The adoption of this standard primarily applied to the valuation of the Company's accounts receivable. The adoption of this standard did not have a material impact on the Company's Consolidated Financial Statements or disclosures, and the Company's estimate of expected credit losses as of January 1, 2023, using the expected credit loss evaluation process described above, resulted in no adjustments to the provision for credit losses and no cumulative-effect adjustment to Retained earnings (deficit) in the Consolidated Balance Sheets on the adoption date of the standard. In November 2023, the FASB issued Accounting Standards Update (“ASU”) No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (ASU 2023-07), which requires an enhanced disclosure of significant segment expenses on an annual and interim basis. This ASU will be effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company has decided to early adopt ASU 2023-07 by incorporating the disclosure requirements in Note 19 - Segments. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09), which requires greater disaggregation of information in the effective tax rate reconciliation, income taxes paid disaggregated by jurisdiction, and certain other amendments related to income tax disclosures. This guidance will be effective for fiscal years beginning after December 15, 2024. The Company will be evaluating the impact of this ASU on its consolidated financial statements. There are other various updates recently issued by the FASB, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on the Company’s financial position, results of operations or cash flows. Management has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on the Company's financial condition or the results of our operations.
Inventories	Inventories Inventories, consisting primarily of finished goods, are stated at the lower of cost or net realizable value, with cost determined using the weighted-average cost method. The Company periodically reviews the value of items in inventory and provides write-downs or write-offs of inventory based on its assessment of market conditions. Write-downs and write-offs are charged to cost of goods sold at the realization of change in value. Once written down, inventories are carried at this lower basis until sold or scrapped.

ORGANIZATION AND ACQUISITIONS_2

ORGANIZATION AND ACQUISITIONS, BUSINESS PLAN, AND LIQUIDITY (Tables)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation, Business Combination, And Presentation Of Financial Statements [Abstract]
Schedule of Purchase Price Allocation	The Company accounted for the acquisition as follows: Purchase price $ 6,072,366 Allocation of purchase price: Accounts receivable, net $ 1,134,909 Right of use asset $ 1,197,310 Property and equipment $ 229,058 Goodwill $ 3,444,926 Intangible assets $ 1,276,000 Accrued expenses $ (12,527) Right of use liability $ (1,197,310) The Company accounted for the acquisition as follows: Purchase price $ 7,232,712 Allocation of Purchase Price: Cash $ 622,641 Accounts receivable, net $ 2,666,811 Contract receivable $ 494,456 Prepayments and other assets $ 38,086 Property and equipment $ 403,008 Right of use asset $ 82,408 Goodwill $ 3,696,161 Intangible assets $ 3,659,000 Accrued expenses $ (2,361,302) Contract liabilities $ (1,071,399) Right of use liability $ (82,408) Deferred tax liability $ (914,750)
Schedule of Pro Forma Information	The following pro-forma amounts reflect the Company’s results as if the acquisition of Emerald had occurred on January 1, 2022. These pro-forma amounts have been calculated after applying the Company’s accounting policies and adjusting the results of the acquisition to reflect the additional amortization of intangibles. For the Years Ended 2023 2022 Revenues: Equipment systems $ 12,720,873 $ 33,119,480 Services 11,919,920 13,084,643 Construction design-build 44,561,783 30,814,975 Other 717,472 1,009,830 Total revenues and other income 69,920,048 78,028,928 Net loss $ (25,437,661) $ (14,405,685)

RESTATEMENT OF PREVIOUSLY FIL_2

RESTATEMENT OF PREVIOUSLY FILED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	The following tables present the effect of the restatement on the Company's previously reported Consolidated Balance Sheets as of the years ended December 31, 2023 and December 31, 2022. The amounts in the "As Reported" columns are amounts derived from the Company's previously filed financial statements in its Annual Report on Form 10-K for the year ended December 31, 2023, originally filed with the Securities and Exchange Commission on March 28, 2024 (the “Original Form 10-K”). The amounts in the "Restatement Adjustments" columns present the impact of the adjustments arising from the re-audit of the Company’s 2023 financial statements. The amounts in the "As Restated" columns are the updated amounts including the impact from the Restatement Adjustments. At the bottom of the tables listed in this section are notes addressing the cause of the restatement adjustments as indicated by the respective lettering. As of December 31, 2023 As Restatement As ASSETS Reported Adjustments Note Restated Current assets: Cash $ 1,112,504 $ (37,662) (G) $ 1,074,842 Accounts receivable, net 26,991,739 (5,342,838) (J) 21,648,901 Contract receivables 10,071,951 (1,635,384) (C) 8,436,567 Prepaid expenses and other current assets 2,775,682 (1,024,118) (D) (F) 1,751,564 Total current assets 40,951,876 (8,040,002) 32,911,874 Non-current assets: Property and equipment, net 1,419,393 — 1,419,393 Operating lease right of use assets, net 2,041,217 — 2,041,217 Investments — — — Goodwill 15,572,050 (5,883,075) (A) (I) (K) 9,688,975 Intangible assets, net 4,394,507 (942,899) (I) 3,451,608 Total non-current assets 23,427,167 (6,825,974) 16,601,193 Total assets $ 64,379,043 $ (14,865,976) $ 49,513,067 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Accounts payable $ 25,411,243 $ (1,207,474) (C) $ 24,203,769 Contract liabilities 8,063,325 (4,113,192) (C) 3,950,133 Accrued expenses 4,071,231 1,213,047 (B) (C) 5,284,278 Customer deposits 603,046 — 603,046 Contingent consideration 49,830 — 49,830 Notes payable and line of credit 3,204,840 — 3,204,840 Operating lease liabilities 707,141 — 707,141 Total current liabilities 42,110,656 (4,107,619) 38,003,037 Non-current liabilities: Operating lease liabilities 1,380,362 — 1,380,362 Deferred tax liability 817,419 (773,106) (A) 44,313 Total non-current liabilities 2,197,781 (773,106) 1,424,675 Total liabilities $ 44,308,437 $ (4,880,725) $ 39,427,712 Commitments and contingencies (note 12) Shareholders’ equity: Preferred stock — — — Common stock 13,523 — 13,523 Additional paid-in capital 88,901,583 (511,827) (F) 88,389,756 Treasury shares (12,045,542) — (12,045,542) Accumulated deficit (56,798,958) (9,473,424) (H) (66,272,382) Total shareholders’ equity 20,070,606 (9,985,251) 10,085,355 Total liabilities and shareholders’ equity $ 64,379,043 $ (14,865,976) $ 49,513,067 As of December 31, 2022 As Restatement As ASSETS Reported Adjustments Note Restated Current assets: Cash $ 12,008,003 $ (253,654) (G) $ 11,754,349 Accounts receivable, net 15,380,292 (247,726) (G) 15,132,566 Contract receivables 3,004,282 — 3,004,282 Prepaid expenses and other current assets 4,164,960 (717,306) (D) 3,447,654 Total current assets 34,557,537 (1,218,686) 33,338,851 Non-current assets: Property and equipment, net 1,307,146 — 1,307,146 Operating lease right of use assets, net 2,618,825 — 2,618,825 Investments 2,559,307 — 2,559,307 Goodwill 15,572,050 (552,379) (A) (K) 15,019,671 Intangible assets, net 5,450,687 — 5,450,687 Total non-current assets 27,508,015 (552,379) 26,955,636 Total assets $ 62,065,552 $ (1,771,065) $ 60,294,487 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Accounts payable $ 9,960,364 $ (89,719) (G) $ 9,870,645 Contract liabilities 1,294,452 742,154 (C) 2,036,606 Accrued expenses 3,196,961 2,019,553 (B) (C) 5,216,514 Customer deposits 2,571,161 — 2,571,161 Contingent consideration 2,799,287 — 2,799,287 Notes payable 3,832,682 — 3,832,682 Operating lease liabilities 600,816 — 600,816 Total current liabilities 24,255,723 2,671,988 26,927,711 Non-current liabilities: Operating lease liabilities 2,044,782 — 2,044,782 Deferred tax liability 1,033,283 (1,033,283) (A) — Total non-current liabilities 3,078,065 (1,033,283) 2,044,782 Total liabilities $ 27,333,788 $ 1,638,705 $ 28,972,493 Commitments and contingencies (note 12) Shareholders’ equity: Preferred stock — — — Common stock 12,221 71 (G) 12,292 Additional paid-in capital 84,882,982 (693,017) (K) 84,189,965 Treasury shares (12,045,542) — (12,045,542) Accumulated deficit (38,117,897) (2,716,824) (H) (40,834,721) Total shareholders’ equity 34,731,764 (3,409,770) 31,321,994 Total liabilities and shareholders’ equity $ 62,065,552 $ (1,771,065) $ 60,294,487 The following tables presents the effect of the restatement on the Company's previously reported Consolidated Statements of Comprehensive Income for the years ended December 31, 2023, and December 31, 2022. The values as previously reported were derived from the Company’s Original Form 10-K: For the Year Ended December 31, 2023 As Restatement As Reported Adjustments Note Restated Revenues: Equipment systems $ 12,675,645 $ 45,228 (G) $ 12,720,873 Services 11,923,920 (4,000) (G) 11,919,920 Construction design-build 46,254,967 (1,693,184) (C) 44,561,783 Other 688,241 29,231 (G) 717,472 Total revenues 71,542,773 (1,622,725) 69,920,048 Cost of revenues: Equipment systems 11,085,306 (3,770) (G) 11,081,536 Services 7,222,968 (4) (G) 7,222,964 Construction design-build 42,442,858 (1,247,964) (C) 41,194,894 Other 500,079 17,909 (G) 517,988 Total cost of revenues 61,251,211 (1,233,829) 60,017,382 Gross profit 10,291,562 (388,896) 9,902,666 Operating expenses: General and administrative 25,332,332 (54,454) (G) 25,277,878 Depreciation and amortization 1,636,667 — 1,636,667 Impairment of goodwill and intangibles — 6,273,595 (I) 6,273,595 Total operating expenses 26,968,999 6,219,141 33,188,140 Loss from operations (16,677,437) (6,608,037) (23,285,474) Non-operating income (expenses): Interest expense (271,686) — (271,686) Interest income 173,895 — 173,895 Change in fair value of contingent consideration (160,232) — (160,232) Write-down of investment (258,492) — (258,492) Loss on legal settlement (1,500,000) — (1,500,000) Other income (expense) (202,973) 161,510 (G) (41,463) Total non-operating income (expenses) (2,219,488) 161,510 (2,057,978) Loss before income taxes (18,896,925) (6,446,527) (25,343,452) Income tax benefit 215,864 (310,073) (A) (94,209) Net loss $ (18,681,061) $ (6,756,600) $ (25,437,661) Comprehensive loss $ (18,681,061) $ (6,756,600) $ (25,437,661) Loss per share – basic and diluted $ (1.72) $ (0.62) $ (2.34) Weighted average shares – basic and diluted 10,881,675 10,881,675 10,881,675 For the Year Ended December 31, 2022 As Restatement As Reported Adjustments Notes Restated Revenues: Equipment systems $ 33,333,574 $ (214,094) (G) $ 33,119,480 Services 12,862,308 222,335 (G) 13,084,643 Construction design-build 19,822,901 (742,155) (C) 19,080,746 Other 1,011,151 (1,321) (G) 1,009,830 Total revenues 67,029,934 (735,235) 66,294,699 Cost of revenues: Equipment systems 27,963,258 812,765 (B) 28,776,023 Services 6,225,634 13,379 (G) 6,239,013 Construction design-build 17,905,172 486,904 (C) 18,392,076 Other 730,151 1,914 (G) 732,065 Total cost of revenues 52,824,215 1,314,962 54,139,177 Gross profit 14,205,719 (2,050,197) 12,155,522 Operating expenses: General and administrative 22,059,775 245,321 (G) 22,305,096 Depreciation and amortization 1,483,065 — 1,483,065 Business development 3,299,864 — 3,299,864 Total operating expenses 26,842,704 245,321 27,088,025 Loss from operations (12,636,985) (2,295,518) (14,932,503) Non-operating income (expenses): Interest expense (54,579) 2 (G) (54,577) Interest income 329,012 — 329,012 Contingent consideration (436,905) — (436,905) Write-down of investment (1,710,358) 1,710,358 (E) — Loss on settlement (950,575) — (950,575) Other income (expense) (139,611) (52,832) (G) (192,443) Total non-operating income (expenses) (2,963,016) 1,657,528 (1,305,488) Loss before income taxes (15,600,001) (637,990) (16,237,991) Income tax benefit 322,092 661,223 (A) 983,315 Net loss $ (15,277,909) $ 23,233 $ (15,254,676) Comprehensive loss $ (15,277,909) $ 23,233 $ (15,254,676) Loss per share – basic and diluted $ (1.42) $ — $ (1.41) Weighted average shares – basic and diluted 10,786,967 10,786,967 10,786,967 The following tables presents the effect of the restatement on the Company's previously reported Consolidated Statements of Shareholders' Equity for the years ended December 31, 2023, and December 31, 2022. The values as previously reported were derived from the Company’s Original Form 10-K: Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, December 31, 2023, as originally stated 13,522,669 $ 13,523 $ 88,901,583 $ (56,798,958) $ (12,045,542) $ 20,070,606 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Warrants issued to Bancroft in connection with the Promissory Note which were not originally recorded on the balance sheet 181,119 181,119 Various income statement adjustments on or prior to December 31, 2023 (9,473,424) (9,473,424) Balance, December 31, 2023, as restated 13,522,669 $ 13,523 $ 88,389,756 $ (66,272,382) $ (12,045,542) $ 10,085,355 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, December 31, 2022, as originally stated 12,220,593 $ 12,221 $ 84,882,982 $ (38,117,897) $ (12,045,542) $ 34,731,764 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Management instructed transfer agent to issue shares related to vested RSUs after the issuance of the December 31, 2022 10-K with issuance effective dates prior to December 31, 2022 71,511 71 (71) — Various income statement adjustments on or prior to December 31, 2022 (2,716,824) (2,716,824) Balance, December 31, 2022, as restated 12,292,104 $ 12,292 $ 84,189,965 $ (40,834,721) $ (12,045,542) $ 31,321,994 The following tables presents the effect of the restatement on the Company's previously reported Cash Flow Statements for the years ended December 31, 2023 and December 31, 2022. The values as previously reported were derived from the Company’s Original Form 10-K: For the Year Ended December 31, 2023 As Restatement As Reported Adjustments Notes Restated Cash flows from operating activities: Net loss $ (18,681,061) $ (6,756,600) (H) $ (25,437,661) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 1,636,667 — 1,636,667 Amortization of right-of-use asset — 460,347 (A) 460,347 Stock-based compensation expense 2,199,046 — 2,199,046 Loss on settlement — 308,229 (G) 308,229 Loss on legal settlement 1,500,000 — 1,500,000 Write-down of investment 258,492 — 258,492 Impairment of goodwill and intangibles — 6,273,595 (I) 6,273,595 Change in fair value of contingent consideration 160,232 — 160,232 Change in contingent consideration from indemnification (917,699) — (917,699) Interest income on investments 735,760 (857,627) (G) (121,867) Changes in operating assets and liabilities (net of acquired amounts): — Accounts receivable and contract receivables (19,245,685) 7,297,065 (C) (11,948,620) Prepaid expenses and other assets and property and equipment 2,161,898 363,311 (D) 2,525,209 Accounts payable, contract liabilities, customer deposits, and accrued expenses 19,905,912 (6,925,943) (C) (D) 12,979,969 Operating lease liability (690,404) 254,084 (G) (436,320) Deferred tax liability (215,864) 260,177 (A) 44,313 Net cash used in operating activities (11,192,706) 676,638 (10,516,068) Cash flows from investing activities: Sale of investments 2,326,472 96,210 (G) 2,422,682 Purchases of property and equipment (615,170) 74,676 (G) (540,494) Business combinations, net of cash acquired — — — Net cash provided by (used in) investing activities 1,711,302 170,886 1,882,188 Cash flows from financing activities: Proceeds from issuance of common stock, net of offering costs — — — Repurchase of common stock — — — Additions to notes payable 3,018,400 (518,400) (G) 2,500,000 Repayment of finance lease liability (176,572) 19,818 (G) (156,754) Payments to settle contingent consideration (479,362) — (479,362) Repayments of notes payable (3,776,561) (132,950) (G) (3,909,511) Net cash used in financing activities (1,414,095) (631,532) (2,045,627) Net change in cash (10,895,499) 215,992 (10,679,507) Cash at beginning of period 12,008,003 (253,654) 11,754,349 Cash at end of period $ 1,112,504 $ (37,662) $ 1,074,842 For the Year Ended December 31, 2022 As Restatement As Reported Adjustments Notes Restated Cash flows from operating activities: Net loss $ (15,277,909) $ 23,233 (H) $ (15,254,676) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 1,483,065 — 1,483,065 Amortization of right-of-use asset — 192,955 (A) 192,955 Stock-based compensation expense 2,571,785 — 2,571,785 Loss on settlement 950,575 — 950,575 Write-down of investment 1,710,358 (1,710,358) (E) — Change in fair value of contingent consideration 436,905 — 436,905 Change in contingent consideration from indemnification — — — Interest income on investments 54,858 (336,545) (G) (281,687) Changes in operating assets and liabilities (net of acquired amounts): — Accounts receivable and contract receivables (2,517,745) (654,496) (G) (3,172,241) Prepaid expenses and other assets and property and equipment 8,397,707 (471,377) (D) 7,926,330 Accounts payable, contract liabilities, customer deposits, and accrued expenses (9,686,483) 3,230,132 (G) (6,456,351) Operating lease liability (413,770) 162,037 (G) (251,733) Deferred tax liability (322,092) (592,658) (A) (914,750) Customer deposits — — — Net cash used in operating activities (12,612,746) (157,077) (12,769,823) Cash flows from investing activities: Sale of investments — 222,380 (G) 222,380 Purchases of property and equipment (580,347) (94,930) (G) (675,277) Business combinations, net of cash acquired (3,871,452) — (3,871,452) Net cash provided by (used in) investing activities (4,451,799) 127,450 (4,324,349) Cash flows from financing activities: Proceeds from issuance of common stock, net of offering costs 28,796 1 (G) 28,797 Repurchase of common stock (4,362,052) — (4,362,052) Additions to notes payable — — — Repayment of finance lease liability (146,000) 11,203 (G) (134,797) Payments to settle contingent consideration (1,040,386) — (1,040,386) Repayments of notes payable — — — Net cash used in financing activities (5,519,642) 11,204 (5,508,438) Net change in cash (22,584,187) (18,423) (22,602,610) Cash at beginning of period 34,592,190 (235,231) 34,356,959 Cash at end of period $ 12,008,003 $ (253,654) $ 11,754,349

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Property and Equipment Useful Lives	The estimated useful lives for significant property and equipment categories are as follows: Computer and technology equipment 3 years Furniture and equipment 5 years Leasehold improvements Lease term Vehicles 3 years Other equipment 3 or 5 years Software 3 years Property Plant and Equipment balances are summarized as follows: As of December 31, 2023 2022 Computers and technology equipment $ 294,322 $ 232,405 Furniture and fixtures 325,485 234,389 Leasehold improvements 228,760 306,719 Vehicles 432,823 456,797 Software 1,087,569 685,580 Other equipment 145,950 58,525 Accumulated depreciation (1,095,516) (667,269) Total property plant and equipment, net $ 1,419,393 $ 1,307,146

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Revenue, By Source	The table below presents the revenue by source for the years ended December 31, 2023 and 2022: For the year ended December 31, 2023 CEA Commercial Total Relative Percentage Equipment systems $ 12,720,873 $ — $ 12,720,873 18 % Services 8,305,679 3,614,241 11,919,920 17 % Construction design-build 4,391,087 40,170,696 44,561,783 64 % Other 717,472 — 717,472 1 % Total revenues $ 26,135,111 $ 43,784,937 $ 69,920,048 100 % Relative percentage 37 % 63 % 100 % For the year ended December 31, 2022 CEA Commercial Total Relative Percentage Equipment systems $ 33,119,480 $ — $ 33,119,480 50 % Services 8,016,433 5,068,210 13,084,643 20 % Construction design-build 1,664,538 17,416,208 19,080,746 29 % Other 1,009,830 — 1,009,830 2 % Total revenues $ 43,810,281 $ 22,484,418 $ 66,294,699 100 % Relative percentage 66 % 34 % 100 %
Schedule of Contract Assets and Contract Liabilities from Contracts with Customers	The following tables provide information about contract assets and contract liabilities from contracts with customers: December 31, 2023 2022 Contract assets (as restated) (as restated) Revenue recognized in excess of amounts paid or payable to the Company on uncompleted contracts (contract receivables), excluding retainage $ 7,729,531 $ 2,874,141 Retainage included in contract assets due to being conditional on something other than solely passage of time 707,036 130,141 Total contract receivables $ 8,436,567 $ 3,004,282 December 31, 2023 2022 Contract Liabilities (as restated) (as restated) Payments received or receivable (contract receivables) in excess of revenue recognized on uncompleted contracts (contract liabilities) $ 3,895,826 $ 2,036,606 Retainage included in contract liabilities due to being conditional on something other than solely passage of time 54,307 — $ 3,950,133 $ 2,036,606

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Related Party Transactions on Financial Statements	The table below presents the revenues for these related party entities for the twelve months ended December 31, 2023, and 2022: Twelve Months Ended December 31, 2023 2022 Cloud 9 $ 462 $ 13,383 Potco 987,268 12,480 CEA Consortium 245,000 — Total revenues from related party transactions $ 1,232,730 $ 25,863 The table below presents the accounts receivable from these related party entities as of December 31, 2023, and December 31, 2022: December 31, 2023 2022 Cloud 9 $ — $ 3,920 Potco 163,088 20,174 CEA Consortium 245,000 — Total accounts receivable due from related party transactions $ 408,088 $ 24,094

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepayments and Other Assets	The prepaid balances are summarized as follows: As of December 31, 2023 2022 Vendor prepayments $ 130,522 $ 1,882,760 Prepaid services and fees 1,168,309 1,205,756 Deferred financing cost (See Note 10 - Debt) 181,118 — Inventories 228,858 320,372 Other assets 42,757 38,766 Total prepaid expenses and other current assets $ 1,751,564 $ 3,447,654

PROPERTY PLANT & EQUIPMENT, N_2

PROPERTY PLANT & EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant, and Equipment	The estimated useful lives for significant property and equipment categories are as follows: Computer and technology equipment 3 years Furniture and equipment 5 years Leasehold improvements Lease term Vehicles 3 years Other equipment 3 or 5 years Software 3 years Property Plant and Equipment balances are summarized as follows: As of December 31, 2023 2022 Computers and technology equipment $ 294,322 $ 232,405 Furniture and fixtures 325,485 234,389 Leasehold improvements 228,760 306,719 Vehicles 432,823 456,797 Software 1,087,569 685,580 Other equipment 145,950 58,525 Accumulated depreciation (1,095,516) (667,269) Total property plant and equipment, net $ 1,419,393 $ 1,307,146

GOODWILL & INTANGIBLE ASSETS (T

GOODWILL & INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	Intangible assets as of December 31, 2023 and 2022 consisted of the following: As of December 31, 2023 Cost Accumulated Amortization Net Book Value Finite-lived intangible assets: Customer relationships $ 3,269,201 $ (1,004,743) $ 2,264,458 Trademarks and trade names 1,778,000 (663,417) 1,114,583 Backlog 707,400 (707,400) — Licenses 16,437 (16,437) — Total finite-lived intangible assets: 5,771,038 (2,391,997) 3,379,041 Indefinite-lived intangible assets: Trade name 28,291 — 28,291 Patents 44,276 — 44,276 Total indefinite-lived intangible assets 72,567 — 72,567 Total intangible assets, net $ 5,843,605 $ (2,391,997) $ 3,451,608 As of December 31, 2022 Cost Accumulated Amortization Net Book Value Finite-lived intangible assets: Customer relationships $ 4,212,100 $ (401,997) $ 3,810,103 Trademarks and trade names 1,778,000 (307,817) 1,470,183 Backlog 707,400 (626,003) 81,397 Licenses 16,437 — 16,437 Total finite-lived intangible assets: 6,713,937 (1,335,817) 5,378,120 Indefinite-lived intangible assets: Trade name 28,291 — 28,291 Patents 44,276 — 44,276 Total indefinite-lived intangible assets 72,567 — 72,567 Total Intangible assets, net $ 6,786,504 $ (1,335,817) $ 5,450,687
Schedule of Indefinite-Lived Intangible Assets	Intangible assets as of December 31, 2023 and 2022 consisted of the following: As of December 31, 2023 Cost Accumulated Amortization Net Book Value Finite-lived intangible assets: Customer relationships $ 3,269,201 $ (1,004,743) $ 2,264,458 Trademarks and trade names 1,778,000 (663,417) 1,114,583 Backlog 707,400 (707,400) — Licenses 16,437 (16,437) — Total finite-lived intangible assets: 5,771,038 (2,391,997) 3,379,041 Indefinite-lived intangible assets: Trade name 28,291 — 28,291 Patents 44,276 — 44,276 Total indefinite-lived intangible assets 72,567 — 72,567 Total intangible assets, net $ 5,843,605 $ (2,391,997) $ 3,451,608 As of December 31, 2022 Cost Accumulated Amortization Net Book Value Finite-lived intangible assets: Customer relationships $ 4,212,100 $ (401,997) $ 3,810,103 Trademarks and trade names 1,778,000 (307,817) 1,470,183 Backlog 707,400 (626,003) 81,397 Licenses 16,437 — 16,437 Total finite-lived intangible assets: 6,713,937 (1,335,817) 5,378,120 Indefinite-lived intangible assets: Trade name 28,291 — 28,291 Patents 44,276 — 44,276 Total indefinite-lived intangible assets 72,567 — 72,567 Total Intangible assets, net $ 6,786,504 $ (1,335,817) $ 5,450,687
Schedule of Future Amortization Expenses of Intangible Assets	The estimated future amortization expense for intangible assets subject to amortization at December 31, 2023, is summarized below: Year ending Estimated Future 2024 $ 779,955 2025 $ 779,948 2026 $ 738,364 2027 $ 513,714 2028 $ 405,306 2029 $ 161,754 Total estimated future amortization expense $ 3,379,041

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses are summarized as follows: December 31, 2023 2022 Accrued operating expenses $ 277,987 $ 446,286 Accrued wages and related expenses 1,349,195 616,297 Business development accrual 376,816 486,908 Accrued interest expense 26,000 — Accrued 401(k) 66,642 262,599 Accrued tax payable 3,187,638 3,404,424 Total accrued expenses $ 5,284,278 $ 5,216,514

PROMISSORY NOTE AND DEBT (Table

PROMISSORY NOTE AND DEBT (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Outstanding Promissory Note and Debt Amounts	The table below shows outstanding notes payable and line of credit amounts as of December 31, 2023 and 2022. December 31, 2023 2022 Line of credit $ 2,500,000 $ — DVO note 575,240 3,832,682 Other financing agreements 129,600 — Total $ 3,204,840 $ 3,832,682 Less current maturities (3,204,840) (3,832,682) Long Term — —

RIGHT OF USE ASSETS AND LIABI_2

RIGHT OF USE ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Summary of Operating Lease Liabilities	The following is a summary of operating right-of-use lease liabilities: As of December 31, 2023 2022 Operating lease liabilities related to right of use liabilities $ 2,087,503 $ 2,645,598 Less current portion (707,141) (600,816) Long term $ 1,380,362 $ 2,044,782
Schedule of Future Minimum Rental Payments for Operating Leases	The following is a schedule showing total future minimum lease payments for the Company's operating leases: Year ending Minimum 2024 $ 754,076 2025 573,133 2026 404,751 2027 346,812 2028 253,415 Thereafter 82,488 Total minimum lease payments $ 2,414,675 Less: Amount representing interest $ (327,172) Net lease obligations $ 2,087,503

RISKS AND UNCERTAINTIES (Tables

RISKS AND UNCERTAINTIES (Tables)	12 Months Ended
	Dec. 31, 2023
Risks and Uncertainties [Abstract]
Schedules of Concentration of Risks	The tables below show customers who account for 10% or more of the Company’s total revenues and 10% or more of the Company’s accounts receivable for the periods presented: Customers exceeding 10% of revenue For the Year Ended December 31, 2023 2022 Customers Exceeding 10% of Revenue/$: C000001462 * 10 % C000001140 * 13 % C000002187 28 % 17 % C000002463 15 % * 43 % 40 % Customers exceeding 10% of accounts receivable For the Year Ended December 31, 2023 2022 C000002151 * 10 % C000002187 57 % 24 % The table below shows vendors who account for 10% or more of the Company’s total purchases and 10% or more of the Company’s accounts payable for the periods presented: Vendors exceeding 10% of purchases For the Year Ended December 31, 2023 2022 V000001029 * 13 % V000002275 11 % * Vendors exceeding 10% of accounts payable: For the Year Ended December 31, 2023 2022 V000002275 13 % * V000001910 * 11 %

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of RSU Grants Activity	The following schedule shows stock grant activity for the years ended December 31, 2023 and 2022: Number of Shares Grants unvested as of December 31, 2021 199,282 Grants awarded 531,326 Forfeiture/cancelled (129,429) Grants vested and issued (87,442) Grants vested unissued at year-end (8,728) Grants unvested as of December 31, 2022 505,009 Grants awarded 628,523 Forfeiture/Cancelled (50,066) Grants vested and issued (397,210) Grants vested unissued at year-end (106,844) Grants unvested as of December 31, 2023 579,412
Schedule of RSU Vesting Periods	The following table summarizes grants of RSU vesting periods: Number of Unrecognized Stock As of December 31, 240,060 $ 911,704 2024 182,090 170,045 2025 157,262 168,497 2026 579,412 $ 1,250,246
Schedule of Stock Option Activity	The following schedules show stock option activity for the years ended December 31, 2023 and 2022: Number of Weighted Average Remaining Weighted Average Stock options outstanding as of December 31, 2021 641,337 6.49 $6.68 Issued 43,161 0.00 $8.64 Exercised (4,555) 0.00 $6.00 Forfeited (78,516) 0.00 $6.55 Stock options outstanding at December 31, 2022 601,427 7.85 $6.84 Stock options exercisable at December 31, 2022 511,991 0.00 $6.58 The following table summarizes stock option vesting periods under the Incentive Plans: Number of Weighted Average Remaining Weighted Average Stock options outstanding as of December 31, 2022 601,427 5.49 $6.84 Issued — 0.00 $0.00 Exercised — 0.00 $0.00 Forfeited (99,598) 0.00 $7.01 Stock options outstanding at December 31, 2023 501,829 4.67 $6.81 Stock options exercisable at December 31, 2023 471,288 0.00 $6.70

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Loss Before Income Tax	Loss before income tax are as follows (in thousands): Year-ended December 31, 2023 2022 Domestic $ (23,999) $ (13,862) Foreign $ (1,344) $ (2,376) Total $ (25,343) $ (16,238)
Schedule of Income Tax Benefit	The income tax benefit for the years ended December 31, 2023 and 2022 are as follows (in thousands): Year-ended December 31, 2023 2022 Current Federal $ — $ — State $ (50) $ (72) Foreign $ — $ — $ (50) $ (72) Deferred Federal $ (44) $ 859 State $ — $ 196 Foreign $ — $ — $ (44) $ 1,055 Total income tax benefit (expense) $ (94) $ 983
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation between the expected income tax provision at the federal statutory tax rate and the reported income tax provision for the periods ended are approximately as follows: Year-ended December 31, 2023 2022 Statutory Federal income tax rate 21 % 21 % State income taxes, net of federal benefit 3 % 2 % Research and development tax credits — % — % Change in valuation allowance (18) % (14) % Change in Tax Rate — % — % Permanent differences (2) % (3) % Goodwill Impairment (4.4) % — % Other — % — % — % 6 %
Schedule of Deferred Tax Assets and Liabilities	The tax effects of significant items comprising the Company’s deferred taxes as of December 31, 2023 and 2022 are as follows (in thousands): December 31, 2023 2022 Deferred tax assets: Federal, state and foreign NOL carryover $ 9,532 $ 5,618 Lease Liabilities $ 461 $ 638 Bad Debts and Other Reserves $ 73 $ 26 Fixed Assets $ 7 Investments $ 485 $ 421 Share-based Compensation $ — $ — Interest Expense $ 46 $ 22 Other $ 194 $ 89 Total deferred tax assets $ 10,798 $ 6,814 Valuation Allowance $ (9,786) $ (5,114) Net deferred tax assets $ 1,012 $ 1,700 Deferred tax liabilities: Goodwill $ (66) $ (9) Intangible Assets $ (539) $ (1,010) ROU Assets $ (451) $ (632) Fixed Assets $ (49) Net deferred tax asset (liability) $ (44) $ —
Summary of Operating Loss Carryforwards	Below is a table showing the gross net operating loss carryovers available at December 31, 2023 and their respective expiration: Amount Expiry Federal Net Operating Losses with expiration $ 1,945 2037 Federal Net Operating Losses with indefinite life $ 32,218 indefinite Total Federal Net Operating Losses $ 34,163 Various State Net Operating Losses $ 29,080 2037-2043 Canada Net Operating Losses $ 1,997 2042 Netherlands Net Operating Losses $ 1,724 indefinite

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of Warrant Activity	The following table shows warrant activity for the years ended December 31, 2023 and 2022: Number of shares Weighted Average Exercise Price Warrants outstanding as of December 31, 2021 395,483 $ 11.65 Exercised (18,196) $ 6.00 Terminated – cashless exercise (40,137) $ 6.00 Expired — $ — Warrants outstanding as of December 31, 2022 337,150 $ 12.63 Warrants exercisable as of December 31, 2022 337,150 $ 12.63 Number of shares Weighted Average Exercise Price Warrants outstanding as of December 31, 2022 337,150 $ 12.63 Exercised — $ — Terminated — $ — Issued for line of credit 175,531 $ 1.25 Expired loan extension (1,000) $ 6.00 Warrants outstanding as of December 31, 2023 511,681 $ 8.74 Warrants exercisable as of December 31, 2023 337,150 $ 12.63

SEGMENTS (Tables)

SEGMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Information	The following tables present financial information relating to our operating segments for the fiscal years ended December 31, 2023 and 2022: Year Ended December 31, 2023 Equipment Services Construction Corporate/ Other Total Revenues $ 12,720,873 $ 11,919,920 $ 44,561,782 $ 717,473 $ 69,920,048 Cost of revenues 11,081,532 7,222,964 41,194,900 517,986 60,017,382 Gross profit $ 1,639,341 $ 4,696,956 $ 3,366,882 $ 199,487 $ 9,902,666 Gross profit % 13 % 39 % 8 % 28 % 14 % Intangible asset amortization $ — $ 411,680 $ 644,500 $ — $ 1,056,180 Business development $ — $ — $ — $ — $ — Income (Loss) before income taxes $ (3,360,659) $ (1,414,727) $ (177,618) $ (20,390,448) $ (25,343,452) Total assets $ 2,800,367 $ 17,604,751 $ 31,310,180 $ (2,202,231) $ 49,513,067 Year Ended December 31, 2022 Equipment Services Construction Corporate/ Other Total Revenues $ 33,119,480 $ 13,084,647 $ 19,080,747 $ 1,009,825 $ 66,294,699 Cost of revenues 28,776,022 6,239,013 18,392,077 732,065 54,139,177 Gross profit $ 4,343,458 $ 6,845,634 $ 688,670 $ 277,760 $ 12,155,522 Gross profit % 13 % 52 % 4 % 28 % 18 % Intangible asset amortization $ 10,547 $ 500,451 $ 548,781 $ — $ 1,059,779 Business development $ 3,299,864 $ — $ — $ — $ 3,299,864 Income (Loss) before income taxes $ (3,966,953) $ 645,181 $ (1,960,111) $ (10,956,108) $ (16,237,991) Total assets $ 12,338,461 $ 21,023,989 $ 20,819,338 $ 6,112,699 $ 60,294,487

QUARTERLY FINANCIAL INFORMATI_2

QUARTERLY FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information	The following tables present the effect of the restatement on the Company's previously reported unaudited condensed Consolidated Balance Sheets as of March 31, 2023, June 30, 2023 and September 30, 2023 and unaudited condensed Consolidated Statements of Operations and Comprehensive Loss and condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2023, the three and six months ended June 30, 2023 and the three and nine months ended September 30, 2023. The values as previously reported were derived from the previously filed Quarterly Reports on Form 10-Q for the quarters ended March 31, 2023, June 30, 2023, and September 30, 2023. The definitions of the amounts for each column are the same definitions stated in Note 1A. As of March 31, 2023 As of June 30, 2023 As of September 30, 2023 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Current assets: Cash $ 7,327,485 $ (261,282) $ 7,066,203 $ 8,559,181 $ (267,127) $ 8,292,054 $ 4,770,430 $ (273,233) $ 4,497,197 Accounts receivable, net 22,069,269 (247,727) 21,821,542 15,475,146 (140,159) 15,334,987 18,341,489 (139,990) 18,201,499 Contract receivables 2,817,407 — 2,817,407 6,948,417 (271,105) 6,677,312 8,378,657 (1,562,217) 6,816,440 Prepaid expenses and other assets 4,685,529 (826,696) 3,858,833 3,540,554 (1,030,933) 2,509,621 3,268,279 (1,137,504) 2,130,775 Total current assets 36,899,690 (1,335,705) 35,563,985 34,523,298 (1,709,324) 32,813,974 34,758,855 (3,112,944) 31,645,911 Non-current assets: Property and equipment, net 1,366,761 — 1,366,761 1,332,908 — 1,332,908 1,456,009 — 1,456,009 Operating lease right of use assets, net 2,542,644 — 2,542,644 2,396,668 — 2,396,668 2,217,738 — 2,217,738 Investments 2,572,103 — 2,572,103 2,584,964 — 2,584,964 — — — Goodwill 15,572,050 (552,379) 15,019,671 15,572,050 (552,379) 15,019,671 15,572,050 (552,379) 15,019,671 Intangible assets, net 5,140,667 — 5,140,667 4,876,503 — 4,876,503 4,634,672 — 4,634,672 Total non-current assets 27,194,225 (552,379) 26,641,846 26,763,093 (552,379) 26,210,714 23,880,469 (552,379) 23,328,090 Total assets $ 64,093,915 $ (1,888,084) $ 62,205,831 $ 61,286,391 $ (2,261,703) $ 59,024,688 $ 58,639,324 $ (3,665,323) $ 54,974,001 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 14,865,846 $ (40,836) $ 14,825,010 $ 18,552,579 $ (55,708) $ 18,496,871 $ 22,194,304 $ (1,144,208) $ 21,050,096 Accrued expenses 5,215,255 1,884,456 7,099,711 5,183,451 1,606,895 6,790,346 4,074,098 1,641,446 5,715,544 Contract liabilities 2,413,423 752,769 3,166,192 3,344,832 938,193 4,283,025 1,981,728 994,473 2,976,201 Customer deposits 2,355,609 — 2,355,609 1,940,394 — 1,940,394 969,888 — 969,888 Contingent consideration 2,537,291 — 2,537,291 238,621 — 238,621 161,947 — 161,947 Notes payable 2,908,213 — 2,908,213 1,941,188 — 1,941,188 1,964,775 — 1,964,775 Operating lease liabilities 606,648 — 606,648 617,815 — 617,815 598,447 — 598,447 Total current liabilities 30,902,285 2,596,389 33,498,674 31,818,880 2,489,380 34,308,260 31,945,187 1,491,711 33,436,898 Non-current liabilities: Operating lease liabilities, net of current portion 1,964,804 — 1,964,804 1,822,754 — 1,822,754 1,666,138 — 1,666,138 Deferred tax liability 968,151 (968,151) — 914,185 (914,185) — 865,802 (865,802) — Total non-current liabilities 2,932,955 (968,151) 1,964,804 2,736,939 (914,185) 1,822,754 2,531,940 (865,802) 1,666,138 Total liabilities $ 33,835,240 $ 1,628,238 $ 35,463,478 $ 34,555,819 $ 1,575,195 $ 36,131,014 $ 34,477,127 $ 625,909 $ 35,103,036 Commitments and contingencies (note 10) Stockholders’ equity Preferred stock — — — — — — — — — Common stock 12,388 64 12,452 13,056 — 13,056 13,120 — 13,120 Additional paid-in capital 85,554,375 (693,010) 84,861,365 87,468,937 (692,946) 86,775,991 88,268,286 (692,946) 87,575,340 Treasury shares (12,045,542) — (12,045,542) (12,045,542) — (12,045,542) (12,045,542) — (12,045,542) Accumulated deficit (43,262,546) (2,823,376) (46,085,922) (48,705,879) (3,143,952) (51,849,831) (52,073,667) (3,598,286) (55,671,953) Total stockholders’ equity 30,258,675 (3,516,322) 26,742,353 26,730,572 (3,836,898) 22,893,674 24,162,197 (4,291,232) 19,870,965 Total liabilities and stockholders’ equity $ 64,093,915 $ (1,888,084) $ 62,205,831 $ 61,286,391 $ (2,261,703) $ 59,024,688 $ 58,639,324 $ (3,665,323) $ 54,974,001 Three months ended March 31, 2023 Three months ended June 30, 2023 Three months ended September 30, 2023 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Revenues: Equipment systems $ 2,911,823 $ (6,788) $ 2,905,035 $ 4,619,888 $ 68,646 $ 4,688,534 $ 3,043,656 $ (7,898) $ 3,035,758 Services 3,470,653 — 3,470,653 3,034,574 (4,000) 3,030,574 2,898,741 — 2,898,741 Construction design-build 10,205,952 (10,614) 10,195,338 11,048,997 (456,528) 10,592,469 14,813,486 (1,347,393) 13,466,093 Other 176,957 6,788 183,745 134,086 5,813 139,899 178,439 7,898 186,337 Total revenues 16,765,385 (10,614) 16,754,771 18,837,545 (386,069) 18,451,476 20,934,322 (1,347,393) 19,586,929 Cost of revenues: Equipment systems 2,477,505 (69,024) 2,408,481 4,044,082 95,212 4,139,294 2,766,117 8,030 2,774,147 Services 1,997,423 (22,885) 1,974,538 1,949,959 — 1,949,959 1,768,166 — 1,768,166 Construction design-build 9,315,993 (86,020) 9,229,973 9,876,622 (121,382) 9,755,240 13,413,066 (929,094) 12,483,972 Other 132,616 526 133,142 92,248 2,557 94,805 130,257 7,102 137,359 Total cost of revenues 13,923,537 (177,403) 13,746,134 15,962,911 (23,613) 15,939,298 18,077,606 (913,962) 17,163,644 Gross profit 2,841,848 166,789 3,008,637 2,874,634 (362,456) 2,512,178 2,856,716 (433,431) 2,423,285 Operating expenses: General and administrative 7,484,450 200,580 7,685,030 6,336,894 (101,688) 6,235,206 5,592,354 (33,587) 5,558,767 Depreciation and amortization 404,069 — 404,069 424,163 — 424,163 372,969 — 372,969 Business development — — — — — — — — Total operating expenses 7,888,519 200,580 8,089,099 6,761,057 (101,688) 6,659,369 5,965,323 (33,587) 5,931,736 Loss from operations (5,046,671) (33,791) (5,080,462) (3,886,423) (260,768) (4,147,191) (3,108,607) (399,844) (3,508,451) Non-operating income (expense): Interest expense (73,216) — (73,216) (44,989) — (44,989) (39,929) — (39,929) Interest income 73,131 — 73,131 75,060 — 75,060 19,461 — 19,461 Write-down of investment — — — — — (258,492) — (258,492) Contingent consideration (160,232) — (160,232) — — — — — Loss on settlement — — — (1,500,000) — (1,500,000) — — — Other income (expense) (2,793) (7,629) (10,422) (140,946) (5,843) (146,789) (28,605) (6,106) (34,711) Total non-operating income (expense) (163,110) (7,629) (170,739) (1,610,875) (5,843) (1,616,718) (307,565) (6,106) (313,671) Loss before income taxes (5,209,781) (41,420) (5,251,201) (5,497,298) (266,611) (5,763,909) (3,416,172) (405,950) (3,822,122) Income tax benefit 65,132 (65,132) — 53,965 (53,965) — 48,384 (48,384) — Net loss $ (5,144,649) $ (106,552) $ (5,251,201) $ (5,443,333) $ (320,576) $ (5,763,909) $ (3,367,788) $ (454,334) $ (3,822,122) Comprehensive loss $ (5,144,649) $ (106,552) $ (5,251,201) $ (5,443,333) $ (320,576) $ (5,763,909) $ (3,367,788) $ (454,334) $ (3,822,122) Loss per share - basic and diluted $ (0.48) $ (0.01) $ (0.49) $ (0.50) $ (0.03) $ (0.53) $ (0.29) $ (0.04) $ (0.33) Weighted average shares - basic and diluted 10,772,705 10,772,705 10,772,705 10,945,978 10,945,978 10,945,978 11,649,790 11,649,790 11,649,790 Six months ended June 30, 2023 Nine months ended September 30, 2023 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Revenues: Equipment systems $ 7,531,711 $ 61,858 $ 7,593,569 $ 10,575,367 $ 53,960 $ 10,629,327 Services 6,505,227 (4,000) 6,501,227 9,403,968 (4,000) 9,399,968 Construction design-build 21,254,949 (467,142) 20,787,807 36,068,435 (1,814,535) 34,253,900 Other 311,043 12,601 323,644 489,482 20,499 509,981 Total revenues 35,602,930 (396,683) 35,206,247 56,537,252 (1,744,076) 54,793,176 Cost of revenues: Equipment systems 6,521,587 26,188 6,547,775 9,287,704 34,218 9,321,922 Services 3,947,382 (22,885) 3,924,497 5,715,548 (22,885) 5,692,663 Construction design-build 19,192,615 (207,402) 18,985,213 32,605,681 (1,136,496) 31,469,185 Other 224,864 3,083 227,947 355,121 10,185 365,306 Total cost of revenues 29,886,448 (201,016) 29,685,432 47,964,054 (1,114,978) 46,849,076 Gross profit 5,716,482 (195,667) 5,520,815 8,573,198 (629,098) 7,944,100 Operating expenses: General and administrative 13,821,344 98,892 13,920,236 19,413,698 65,305 19,479,003 Depreciation and Amortization 828,232 — 828,232 1,201,201 — 1,201,201 Business development — — — — — — Total operating expenses 14,649,576 98,892 14,748,468 20,614,899 65,305 20,680,204 Loss from operations (8,933,094) (294,559) (9,227,653) (12,041,701) (694,403) (12,736,104) Non-operating income (expense): Interest expense (118,205) — (118,205) (158,134) — (158,134) Interest income 148,191 — 148,191 167,652 — 167,652 Write-down of investment — — — (258,492) — (258,492) Contingent consideration (160,232) — (160,232) (160,232) — (160,232) Loss on settlement (1,500,000) — (1,500,000) (1,500,000) — (1,500,000) Other income (expense) (143,739) (13,472) (157,211) (172,344) (19,578) (191,922) Total non-operating income (expense) (1,773,985) (13,472) (1,787,457) (2,081,550) (19,578) (2,101,128) Loss before income taxes (10,707,079) (308,031) (11,015,110) (14,123,251) (713,981) (14,837,232) Income tax benefit 119,097 (119,097) — 167,481 (167,481) — Net loss $ (10,587,982) $ (427,128) $ (11,015,110) $ (13,955,770) $ (881,462) $ (14,837,232) Comprehensive loss $ (10,587,982) $ (427,128) $ (11,015,110) $ (13,955,770) $ (881,462) $ (14,837,232) Loss per share - basic and diluted $ (0.97) $ (0.04) $ (1.01) $ (1.29) $ (0.08) $ (1.37) Weighted average shares - basic and diluted 10,859,820 10,859,820 10,859,820 10,859,820 10,859,820 10,859,820 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, March 31, 2023, as originally stated 12,388,389 $ 12,388 $ 85,554,375 $ (43,262,546) $ (12,045,542) $ 30,258,675 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Issuance of contingent consideration shares originally incorrectly recorded in Q2 2023 64,224 64 (64) — Various income statement adjustments on or prior to March 31, 2023 (2,823,376) (2,823,376) Balance, March 31, 2023, as restated 12,452,613 $ 12,452 $ 84,861,365 $ (46,085,922) $ (12,045,542) $ 26,742,353 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, June 30, 2023, as originally stated 13,056,409 $ 13,056 $ 87,468,937 $ (48,705,879) $ (12,045,542) $ 26,730,572 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Various income statement adjustments on or prior to June 30, 2023 (3,143,952) (3,143,952) Balance, June 30, 2023, as restated 13,056,409 $ 13,056 $ 86,775,991 $ (51,849,831) $ (12,045,542) $ 22,893,674 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, September 30, 2023, as originally stated 13,120,413 $ 13,120 $ 88,268,286 $ (52,073,667) $ (12,045,542) $ 24,162,197 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Various income statement adjustments on or prior to September 30, 2023 (3,598,286) (3,598,286) Balance, September 30, 2023, as restated 13,120,413 $ 13,120 $ 87,575,340 $ (55,671,953) $ (12,045,542) $ 19,870,965 Three months ended March 31, 2023 Six months ended June 30, 2023 Nine months ended September 30, 2023 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Cash flows from operating activities: Net loss $ (5,144,649) $ (106,552) $ (5,251,201) $ (10,587,982) $ (427,128) $ (11,015,110) $ (13,955,770) $ (881,462) $ (14,837,232) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 404,069 — 404,069 828,232 — 828,232 1,201,201 — 1,201,201 Amortization of right-of-use assets — 87,426 87,426 — 168,250 168,250 — 323,002 323,002 Stock-based compensation expense 479,641 — 479,641 1,102,188 — 1,102,188 1,824,835 160,848 1,985,683 Impairment of investment — — — — — — 258,492 — 258,492 Loss on settlement — — — 1,500,000 — 1,500,000 — 1,500,000 1,500,000 Change in fair value of contingent consideration 160,232 — 160,232 160,232 — 160,232 160,232 — 160,232 Interest income on investments 327,191 (339,983) (12,792) 472,277 (497,931) (25,654) 561,518 (586,404) (24,886) Changes in operating assets and liabilities (net of acquired amounts): Accounts receivable and contract receivables (6,827,927) 325,823 (6,502,104) (4,424,814) 549,363 (3,875,451) (8,782,141) 1,901,050 (6,881,091) Prepaid expenses and other assets and property and equipment (334,525) (76,656) (411,181) 1,030,205 (92,170) 938,035 1,498,518 (182,408) 1,316,110 Accounts payable, contract liabilities, customer deposits, and accrued expenses 6,902,726 848,871 7,751,597 10,659,177 (343,472) 10,315,705 12,325,944 (2,290,639) 10,035,305 Change in contingent consideration from indemnification (174,592) 174,592 — (917,699) (318,597) (1,236,296) (917,699) — (917,699) Operating lease liability — (57,635) (57,635) (360,787) 210,521 (150,266) (529,746) 231,341 (298,405) Deferred tax liability (65,132) 65,132 — (119,097) 119,097 — (167,481) 167,481 — Customer deposits — — — — — — — — — Net cash used in operating activities (4,272,966) 921,018 (3,351,948) (658,068) (632,067) (1,290,135) (6,522,097) 342,809 (6,179,288) Cash flows from investing activities: Proceeds from sale of investment — — — — — — 2,326,472 (4) 2,326,468 Purchases of property and equipment (133,833) (4,177) (138,010) (226,700) 799 (225,901) (456,484) 35,502 (420,982) Net cash provided by (used in) investing activities (133,833) (4,177) (138,010) (226,700) 799 (225,901) 1,869,988 35,498 1,905,486 Cash flows from financing activities: Additions to notes payable — — — — — — 518,400 (518,400) — Repayment of finance lease liability (43,410) — (43,410) (88,299) 33,536 (54,763) (133,388) 15,802 (117,586) Payments to settle contingent consideration (230,309) — (230,309) (479,457) 479,457 — (479,365) (92) (479,457) Repayment of notes payable — (924,469) (924,469) (1,996,298) 104,802 (1,891,496) (2,491,111) 104,804 (2,386,307) Net cash used in financing activities (273,719) (924,469) (1,198,188) (2,564,054) 617,795 (1,946,259) (2,585,464) (397,886) (2,983,350) Net change in cash (4,680,518) (7,628) (4,688,146) (3,448,822) (13,473) (3,462,295) (7,237,573) (19,579) (7,257,152) Cash at beginning of period 12,008,003 (253,654) 11,754,349 12,008,003 (253,654) 11,754,349 12,008,003 (253,654) 11,754,349 Cash at end of period $ 7,327,485 $ (261,282) $ 7,066,203 $ 8,559,181 $ (267,127) $ 8,292,054 $ 4,770,430 $ (273,233) $ 4,497,197 Non Cash Investing and Financing Activities Stock issued for contingent consideration — 191,854 191,854 — 191,854 191,854 — 1,400,511 1,400,511 Operating lease right-of-use asset and liability measurement — — — — — — — 11,315 11,315 Prepaid assets financed by notes payable — — — — — — — 518,400 518,400 Financing lease right-of-use asset and liability measurement — 26,899 26,899 — — — — 23,664 23,664 The following tables present the effect of the restatement on the Company's previously reported unaudited condensed Consolidated Balance Sheets as of March 31, 2022, June 30, 2022 and September 30, 2022 and unaudited condensed Consolidated Statements of Comprehensive Income and condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2022, the three and six months ended June 30, 2022 and the three and nine months ended September 30, 2022. The values as previously reported were derived from the previously filed Quarterly Reports on Form 10-Q for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022. The definitions of the amounts for each column are the same definitions stated in Note 1A. As of March 31, 2022 As of June 30, 2022 As of September 30, 2022 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Current assets: Cash $ 27,052,203 $ (235,481) $ 26,816,722 $ 22,767,595 $ (237,012) $ 22,530,583 $ 18,605,182 $ (246,012) $ 18,359,170 Accounts receivable, net 13,467,120 — 13,467,120 14,903,543 — 14,903,543 12,234,400 — 12,234,400 Contract receivables — — — 543,687 — 543,687 1,270,902 — 1,270,902 Inventories 354,320 — 354,320 398,098 — 398,098 310,996 — 310,996 Prepaid expenses and other assets 10,081,436 (362,695) 9,718,741 6,142,613 (363,807) 5,778,806 4,852,262 (570,515) 4,281,747 Total current assets 50,955,079 (598,176) 50,356,903 44,755,536 (600,819) 44,154,717 37,273,742 (816,527) 36,457,215 Non-current assets: Property and equipment, net 207,638 — 207,638 864,022 — 864,022 830,406 — 830,406 Operating lease right of use assets, net 693,524 — 693,524 708,876 — 708,876 1,193,161 — 1,193,161 Investments 4,210,358 (1,710,358) 2,500,000 4,210,358 (1,710,358) 2,500,000 2,546,574 — 2,546,574 Goodwill 7,992,121 (254,100) 7,738,021 10,636,284 797,894 11,434,178 12,127,124 (692,946) 11,434,178 Intangible assets, net 1,412,965 — 1,412,965 4,886,740 — 4,886,740 4,461,403 — 4,461,403 Total non-current assets 14,516,606 (1,964,458) 12,552,148 21,306,280 (912,464) 20,393,816 21,158,668 (692,946) 20,465,722 Total assets $ 65,471,685 $ (2,562,634) $ 62,909,051 $ 66,061,816 $ (1,513,283) $ 64,548,533 $ 58,432,410 $ (1,509,473) $ 56,922,937 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 7,930,985 $ 21,010 $ 7,951,995 $ 7,946,023 $ 20,136 $ 7,966,159 $ 6,508,946 $ 20,176 $ 6,529,122 Accrued expenses 3,106,790 1,146,799 4,253,589 3,381,263 1,152,458 4,533,721 5,747,624 1,573,762 7,321,386 Contract liabilities — — 671,685 — 671,685 2,026,161 — 2,026,161 Customer deposits 7,234,914 — 7,234,914 3,286,073 — 3,286,073 1,929,829 — 1,929,829 Contingent consideration 1,563,000 — 1,563,000 2,612,678 — 2,612,678 2,400,771 — 2,400,771 Notes Payable — — — — — — — — — Operating lease liabilities 219,836 — 219,836 283,727 — 283,727 354,403 — 354,403 Total current liabilities 20,055,525 1,167,809 21,223,334 18,181,449 1,172,594 19,354,043 18,967,734 1,593,938 20,561,672 Non-current liabilities: Operating lease liabilities, net of current portion 474,862 — 474,862 427,826 — 427,826 1,097,208 (440,625) 656,583 Deferred tax liability 332,565 (332,565) — 1,201,112 (1,201,112) — 863,325 (863,325) — Total non-current liabilities 807,427 (332,565) 474,862 1,628,938 (1,201,112) 427,826 1,960,533 (1,303,950) 656,583 Total liabilities $ 20,862,952 $ 835,244 $ 21,698,196 $ 19,810,387 $ (28,518) $ 19,781,869 $ 20,928,267 $ 289,988 $ 21,218,255 Commitments and contingencies (note 10) Stockholders’ equity Preferred stock — — — — — — — — Common stock 11,628 — 11,628 11,911 — 11,911 11,949 — 11,949 Additional paid-in capital 79,589,977 (254,100) 79,335,877 82,971,694 797,894 83,769,588 83,068,423 (692,946) 82,375,477 Treasury shares (11,456,667) — (11,456,667) (11,456,667) — (11,456,667) (11,639,937) — (11,639,937) Accumulated deficit (23,536,205) (3,143,778) (26,679,983) (25,275,509) (2,282,659) (27,558,168) (33,936,292) (1,106,515) (35,042,807) Total stockholders’ equity 44,608,733 (3,397,878) 41,210,855 46,251,429 (1,484,765) 44,766,664 37,504,143 (1,799,461) 35,704,682 Total liabilities and stockholders’ equity $ 65,471,685 $ (2,562,634) $ 62,909,051 $ 66,061,816 $ (1,513,283) $ 64,548,533 $ 58,432,410 $ (1,509,473) $ 56,922,937 Three months ended March 31, 2022 Three months ended June 30, 2022 Three months ended September 30, 2022 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Revenues: Equipment systems $ 17,067,344 $ — $ 17,067,344 $ 10,077,572 $ 1,315 $ 10,078,887 $ 3,879,271 $ 1,161 $ 3,880,432 Services 3,638,507 — 3,638,507 3,027,555 — 3,027,555 2,839,334 — 2,839,334 Construction design-build — — — 2,917,321 — 2,917,321 5,384,267 — 5,384,267 Other 347,018 — 347,018 259,054 (1,315) 257,739 265,416 (1,161) 264,255 Total revenues 21,052,869 — 21,052,869 16,281,502 — 16,281,502 12,368,288 — 12,368,288 Cost of revenues: Equipment systems 13,974,779 612,496 14,587,275 8,945,763 (266,618) 8,679,145 3,212,286 104,684 3,316,970 Services 1,929,248 (327,819) 1,601,429 951,672 319,993 1,271,665 1,796,967 7,958 1,804,925 Construction design-build — — — 2,692,700 — 2,692,700 4,570,506 — 4,570,506 Other 246,822 — 246,822 189,421 — 189,421 195,938 — 195,938 Total cost of revenues 16,150,849 284,677 16,435,526 12,779,556 53,375 12,832,931 9,775,697 112,642 9,888,339 Gross profit 4,902,020 (284,677) 4,617,343 3,501,946 (53,375) 3,448,571 2,592,591 (112,642) 2,479,949 Operating expenses: General and administrative 5,551,523 (15,315) 5,536,208 5,057,324 (50,884) 5,006,440 5,666,904 306,674 5,973,578 Depreciation and amortization 218,278 — 218,278 371,557 — 371,557 526,750 — 526,750 Business development — — — — — — 3,299,864 — 3,299,864 Total operating expenses 5,769,801 (15,315) 5,754,486 5,428,881 (50,884) 5,377,997 9,493,518 306,674 9,800,192 Loss from operations (867,781) (269,362) (1,137,143) (1,926,935) (2,491) (1,929,426) (6,900,927) (419,316) (7,320,243) Non-operating income (expense): Interest expense (7,658) — (7,658) (7,659) 130 (7,529) (6,953) (130) (7,083) Interest income 79,852 — 79,852 47,274 — 47,274 94,203 — 94,203 Write-down of investment — — — — — — (1,710,358) 1,710,358 — Contingent consideration — — — — — — — — — Loss on settlement — — — — — — — — — Other income (expense) (8,690) (26,299) (34,989) 71,564 (5,067) 66,497 (210,402) (11,144) (221,546) Total non-operating income (expense) 63,504 (26,299) 37,205 111,179 (4,937) 106,242 (1,833,510) 1,699,084 (134,426) Loss before income taxes (804,277) (295,661) (1,099,938) (1,815,756) (7,428) (1,823,184) (8,734,437) 1,279,768 (7,454,669) Income tax benefit 108,060 (108,060) — 76,452 868,547 944,999 73,654 (103,624) (29,970) Net loss (696,217) (403,721) (1,099,938) (1,739,304) 861,119 (878,185) (8,660,783) 1,176,144 (7,484,639) Comprehensive loss $ (696,217) $ (403,721) $ (1,099,938) $ (1,739,304) $ 861,119 $ (878,185) $ (8,660,783) $ 1,176,144 $ (7,484,639) Loss per share - basic and diluted $ (0.07) $ (0.04) $ (0.10) $ (0.17) $ 0.08 $ (0.08) $ (0.81) $ 0.11 $ (0.70) Weighted average shares - basic and diluted 10,508,972 10,508,972 10,508,972 10,508,972 10,508,972 10,508,972 10,674,796 10,674,796 10,674,796 Six months ended June 30, 2022 Nine months ended September 30, 2022 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Revenues: Equipment systems $ 27,144,916 $ 1,315 $ 27,146,231 $ 31,024,187 $ 2,476 $ 31,026,663 Services 6,666,062 — 6,666,062 9,505,396 — 9,505,396 Construction design-build 2,917,321 — 2,917,321 8,301,588 — 8,301,588 Other 606,072 (1,315) 604,757 871,488 (2,476) 869,012 Total revenues 37,334,371 — 37,334,371 49,702,659 — 49,702,659 Cost of revenues: Equipment systems 22,920,542 345,878 23,266,420 26,132,828 450,562 26,583,390 Services 2,880,920 (7,826) 2,873,094 4,677,887 132 4,678,019 Construction design-build 2,692,700 — 2,692,700 7,263,206 — 7,263,206 Other 436,243 — 436,243 632,181 — 632,181 Total cost of revenues 28,930,405 338,052 29,268,457 38,706,102 450,694 39,156,796 Gross profit 8,403,966 (338,052) 8,065,914 10,996,557 (450,694) 10,545,863 Operating expenses: General and administrative 10,608,847 (66,199) 10,542,648 16,275,751 240,475 16,516,226 Depreciation and Amortization 589,835 — 589,835 1,116,585 — 1,116,585 Business development — — — 3,299,864 — 3,299,864 Total operating expenses 11,198,682 (66,199) 11,132,483 20,692,200 240,475 20,932,675 Loss from operations (2,794,716) (271,853) (3,066,569) (9,695,643) (691,169) (10,386,812) Non-operating income (expense): Interest expense (15,317) 130 (15,187) (22,270) — (22,270) Interest income 127,126 — 127,126 221,329 — 221,329 Write-down of investment — — — (1,710,358) 1,710,358 — Contingent consideration — — — — — — Loss on settlement — — — — — — Other income (expense) 62,874 (31,366) 31,508 (147,528) (42,510) (190,038) Total non-operating income (expense) 174,683 (31,236) 143,447 (1,658,827) 1,667,848 9,021 Loss before income taxes (2,620,033) (303,089) (2,923,122) (11,354,470) 976,679 (10,377,791) Income tax benefit 184,512 760,487 944,999 258,166 656,863 915,029 Net loss $ (2,435,521) $ 457,398 $ (1,978,123) $ (11,096,304) $ 1,633,542 $ (9,462,762) Comprehensive loss $ (2,435,521) $ 457,398 $ (1,978,123) $ (11,096,304) $ 1,633,542 $ (9,462,762) Loss per share - basic and diluted $ (0.23) $ 0.04 $ (0.19) $ (1.05) $ 0.15 $ (0.89) Weighted average shares - basic and diluted 10,527,975 10,527,975 10,527,975 10,577,453 10,577,453 10,577,453 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, March 31, 2022, as originally stated 11,627,528 $ 11,628 $ 79,589,977 $ (23,536,205) $ (11,456,667) $ 44,608,733 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (254,100) (254,100) Various income statement adjustments on or prior to March 31, 2022 (3,143,778) (3,143,778) Balance, March 31, 2022, as restated 11,627,528 $ 11,628 $ 79,335,877 $ (26,679,983) $ (11,456,667) $ 41,210,855 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, June 30, 2022, as originally stated 11,911,043 $ 11,911 $ 82,971,694 $ (25,275,509) $ (11,456,667) $ 46,251,429 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Adjustments to goodwill due to inaccurate goodwill calculation in initial Emerald purchase price accounting 1,490,840 Various income statement adjustments on or prior to June 30, 2022 (2,282,659) (2,282,659) Balance, June 30, 2022, as restated 11,911,043 $ 11,911 $ 83,769,588 $ (27,558,168) $ (11,456,667) $ 44,766,664 Common Stock Additional Accumulated Deficit Treasury Total Shares Amount Balance, September 30, 2022, as originally stated 11,948,718 $ 11,949 $ 83,068,423 $ (33,936,292) $ (11,639,937) $ 37,504,143 Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price (692,946) (692,946) Various income statement adjustments on or prior to September 30, 2022 (1,106,515) (1,106,515) Balance, September 30, 2022, as restated 11,948,718 $ 11,949 $ 82,375,477 $ (35,042,807) $ (11,639,937) $ 35,704,682 Three months ended March 31, 2022 Six months ended June 30, 2022 Nine months ended September 30, 2022 As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated As Reported Restatement Adjustments As Restated Cash flows from operating activities: Net loss $ (696,217) $ (403,721) $ (1,099,938) $ (2,435,521) $ 457,398 $ (1,978,123) $ (11,096,304) $ 1,633,542 $ (9,462,762) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 218,278 — 218,278 589,835 — 589,835 1,116,585 — 1,116,585 Amortization of right-of-use assets — (27,405) (27,405) — 19,305 19,305 — 177,037 177,037 Stock-based compensation expense 882,000 (32,209) 849,791 1,764,000 438,829 2,202,829 1,860,767 — 1,860,767 Impairment of investment — — — — — — 1,710,358 (1,710,358) — Interest income on investments (56,921) 56,921 — (54,942) 54,942 — (42,373) (4,200) (46,573) Fair value adjustments to purchase price allocation — — — — 1,047,768 1,047,768 — — — Changes in operating assets and liabilities (net of acquired amounts): Accounts receivable and contract receivables (354,181) (1,493,933) (1,848,114) 663,955 (1,330,912) (666,957) 2,222,194 (947,223) 1,274,971 Prepaid expenses and other assets and property and equipment 1,439,679 (176,842) 1,262,837 6,275,334 (1,078,252) 5,197,082 7,150,147 (575,370) 6,574,777 Accounts payable, contract liabilities, customer deposits, and accrued expenses (5,017,936) 1,866,516 (3,151,420) (11,379,532) 1,812,568 (9,566,964) (11,512,764) 3,294,646 (8,218,118) Operating lease liability (33,913) 69,570 35,657 (163,054) 101,711 (61,343) (139,251) (70,505) (209,756) Deferred tax liability (108,060) 108,060 — (184,512) (730,238) (914,750) (258,166) (656,864) (915,030) Customer deposits — — — — — — — — — Net cash used in operating activities (3,727,271) (33,043) (3,760,314) (4,924,437) 793,119 (4,131,318) (8,988,807) 1,140,705 (7,848,102) Cash flows from investing activities: Business combinations, net of cash acquired — — — (2,709,148) (1) (2,709,149) (2,709,148) (1) (2,709,149) Proceeds from investments (36,000) 68,210 32,210 — — — — — — Purchases of property and equipment (32,336) 2 (32,334) (374,630) 52,322 (322,308) (252,902) (95,031) (347,933) Net cash provided by (used in) investing activities (68,336) 68,212 (124) (3,083,778) 52,321 (3,031,457) (2,962,050) (95,032) (3,057,082) Cash flows from financing activities: Proceeds from issuance of common stock 28,797 (1) 28,796 28,797 — 28,797 28,796 1 28,797 Repurchase of common stock (3,773,177) — (3,773,177) (3,773,177) — (3,773,177) (3,956,447) — (3,956,447) Repayment of finance lease liability — (35,418) (35,418) (72,000) (61,360) (133,360) (108,500) (54,458) (162,958) Net cash used in financing activities (3,744,380) (35,419) (3,779,799) (3,816,380) (847,221) (4,663,601) (4,036,151) (1,056,454) (5,092,605) Net change in cash (7,539,987) (250) (7,540,237) (11,824,595) (1,781) (11,826,376) (15,987,008) (10,781) (15,997,789) Cash at beginning of period 34,592,190 (235,231) 34,356,959 34,592,190 (235,231) 34,356,959 34,592,190 (235,231) 34,356,959 Cash at end of period $ 27,052,203 $ (235,481) $ 26,816,722 $ 22,767,595 $ (237,012) $ 22,530,583 $ 18,605,182 $ (246,012) $ 18,359,170 Non Cash Investing and Financing Activities Common stock and debt issued in acquisitions — — — — 11,662,570 11,662,570 — 11,662,570 11,662,570 Operating lease right-of-use asset and liability measurement — — — — 59,788 59,788 — — — Financing lease right-of-use asset and liability measurement — — — — 69,600 69,600 — 69,600 69,600

ORGANIZATION AND ACQUISITIONS_3

ORGANIZATION AND ACQUISITIONS, BUSINESS PLAN, AND LIQUIDITY - Narrative (Details)			3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Oct. 31, 2022 USD ($) qtr	Apr. 29, 2022 USD ($) tradingDay	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Business Acquisition [Line Items]
Notes payable and line of credit			$ 1,964,775	$ 1,941,188	$ 2,908,213	$ 0	$ 0	$ 0	$ 1,941,188	$ 0	$ 1,964,775	$ 0	$ 3,204,840	$ 3,832,682
Acquisition, contingent consideration, liability, earnout fair value criteria, number of trading days prior to end of applicable quarter | tradingDay		10
Acquisition, additional contingent consideration expense			$ 0	0	160,232	$ 0	$ 0	$ 0	160,232	$ 0	$ 160,232	$ 0	160,232	$ 436,905
DVO
Business Acquisition [Line Items]
Business combination consideration transferred	$ 6,100,000
Acquisition, cash payment	1,200,000
Acquisition, liabilities incurred, promissory note	3,800,000
Acquisition, common stock consideration	$ 1,100,000
Acquisition, liabilities incurred, promissory note, number of quarters to be paid | qtr	4
Acquisition, contingent consideration, range of outcome (up to)	$ 1,100,000
Emerald
Business Acquisition [Line Items]
Business combination consideration transferred		$ 7,200,000
Acquisition, cash payment		3,400,000
Acquisition, common stock consideration		2,000,000
Acquisition, contingent consideration, range of outcome (up to)		$ 2,000,000		1,400,000	2,400,000				$ 1,400,000				$ 1,200,000
Acquisition, contingent consideration, liability, earnout fair value criteria, number of trading days prior to end of applicable quarter | tradingDay		10
Acquisition, estimated contingent consideration, liability		$ 1,100,000
Acquisition, contingent consideration, range of outcome, performance period following the closing		2 years
Acquisition, additional contingent consideration expense					$ 160,232
Acquisition, offset indemnified loss				$ 1,000,000
Acquisition, contingent consideration, liability, profit margin threshold, if circumstances met													7%

ORGANIZATION AND ACQUISITIONS_4

ORGANIZATION AND ACQUISITIONS, BUSINESS PLAN, AND LIQUIDITY - Schedule of Purchase Price Allocation (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Oct. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Apr. 29, 2022	Mar. 31, 2022
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Goodwill	$ 9,688,975	$ 15,019,671	$ 15,019,671	$ 15,019,671	$ 15,019,671		$ 11,434,178	$ 11,434,178		$ 7,738,021
DVO
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total						$ 6,072,366
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables						1,134,909
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Operating Lease, Right-Of-Use Asset						1,197,310
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment						229,058
Goodwill						3,444,926
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles						1,276,000
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Current Liabilities, Accrued Liabilities						(12,527)
Business Combination, Recognized Identifiable Asset Acquired and Liability Assumed, Lease Obligation						$ (1,197,310)
Emerald
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total									$ 7,232,712
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents									622,641
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables									2,666,811
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other									494,456
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets									38,086
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Operating Lease, Right-Of-Use Asset									82,408
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment									403,008
Goodwill									3,696,161
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles									3,659,000
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Current Liabilities, Accrued Liabilities									(2,361,302)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other									(1,071,399)
Business Combination, Recognized Identifiable Asset Acquired and Liability Assumed, Lease Obligation									(82,408)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities									$ (914,750)

ORGANIZATION AND ACQUISITIONS_5

ORGANIZATION AND ACQUISITIONS, BUSINESS PLAN, AND LIQUIDITY - Schedule of ProForma Information (Details) - Emerald - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Business Acquisition, Pro Forma Revenue	$ 69,920,048	$ 78,028,928
Business Acquisition, Pro Forma Net Income (Loss)	(25,437,661)	(14,405,685)
Equipment systems
Restructuring Cost and Reserve [Line Items]
Business Acquisition, Pro Forma Revenue	12,720,873	33,119,480
Services
Restructuring Cost and Reserve [Line Items]
Business Acquisition, Pro Forma Revenue	11,919,920	13,084,643
Construction Design And Building [Member]
Restructuring Cost and Reserve [Line Items]
Business Acquisition, Pro Forma Revenue	44,561,783	30,814,975
Other
Restructuring Cost and Reserve [Line Items]
Business Acquisition, Pro Forma Revenue	$ 717,472	$ 1,009,830

RESTATEMENT OF PREVIOUSLY FIL_3

RESTATEMENT OF PREVIOUSLY FILED FINANCIAL STATEMENTS - Balance Sheet (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 1,074,842	$ 4,497,197	$ 8,292,054	$ 7,066,203	$ 11,754,349	$ 18,359,170	$ 22,530,583	$ 26,816,722
Accounts receivable, net	21,648,901	18,201,499	15,334,987	21,821,542	15,132,566	12,234,400	14,903,543	13,467,120
Contract receivables	8,436,567	6,816,440	6,677,312	2,817,407	3,004,282	1,270,902	543,687	0
Prepaid expenses and other current assets	1,751,564	2,130,775	2,509,621	3,858,833	3,447,654	4,281,747	5,778,806	9,718,741
Total current assets	32,911,874	31,645,911	32,813,974	35,563,985	33,338,851	36,457,215	44,154,717	50,356,903
Non-current assets:
Property and equipment, net	1,419,393	1,456,009	1,332,908	1,366,761	1,307,146	830,406	864,022	207,638
Operating lease right of use assets, net	2,041,217	2,217,738	2,396,668	2,542,644	2,618,825	1,193,161	708,876	693,524
Investments	0	0	2,584,964	2,572,103	2,559,307	2,546,574	2,500,000	2,500,000
Goodwill	9,688,975	15,019,671	15,019,671	15,019,671	15,019,671	11,434,178	11,434,178	7,738,021
Intangible assets, net	3,451,608	4,634,672	4,876,503	5,140,667	5,450,687	4,461,403	4,886,740	1,412,965
Total non-current assets	16,601,193	23,328,090	26,210,714	26,641,846	26,955,636	20,465,722	20,393,816	12,552,148
Total assets	49,513,067	54,974,001	59,024,688	62,205,831	60,294,487	56,922,937	64,548,533	62,909,051
Current liabilities:
Accounts payable	24,203,769	21,050,096	18,496,871	14,825,010	9,870,645	6,529,122	7,966,159	7,951,995
Contract liabilities	3,950,133	2,976,201	4,283,025	3,166,192	2,036,606	2,026,161	671,685	0
Accrued expenses	5,284,278	5,715,544	6,790,346	7,099,711	5,216,514	7,321,386	4,533,721	4,253,589
Customer deposits	603,046	969,888	1,940,394	2,355,609	2,571,161	1,929,829	3,286,073	7,234,914
Contingent consideration	49,830	161,947	238,621	2,537,291	2,799,287	2,400,771	2,612,678	1,563,000
Notes payable and line of credit	3,204,840	1,964,775	1,941,188	2,908,213	3,832,682	0	0	0
Operating lease liabilities	707,141	598,447	617,815	606,648	600,816	354,403	283,727	219,836
Total current liabilities	38,003,037	33,436,898	34,308,260	33,498,674	26,927,711	20,561,672	19,354,043	21,223,334
Non-current liabilities:
Operating lease liabilities, net of current portion	1,380,362	1,666,138	1,822,754	1,964,804	2,044,782	656,583	427,826	474,862
Deferred tax liability	44,313				0	0	0
Total non-current liabilities	1,424,675	1,666,138	1,822,754	1,964,804	2,044,782	656,583	427,826	474,862
Total liabilities	39,427,712	35,103,036	36,131,014	35,463,478	28,972,493	21,218,255	19,781,869	21,698,196
Commitments and contingencies (note 12)
Shareholders’ equity:
Preferred stock, $0.10 par value; 3,000,000 shares authorized; 0 shares issued and outstanding as of December 31, 2023 and December 31, 2022	0	0	0	0	0	0	0	0
Common stock, $0.001 par value; 30,000,000 shares authorized; 13,522,669 issued and 12,072,836 outstanding as of December 31, 2023 and 30,000,000 shares authorized; 12,292,104 issued and 10,842,271 outstanding as of December 31, 2022	13,523	13,120	13,056	12,452	12,292	11,949	11,911	11,628
Additional paid-in capital	88,389,756	87,575,340	86,775,991	84,861,365	84,189,965	82,375,477	83,769,588	79,335,877
Treasury shares, cost basis: 1,449,833 shares as of December 31, 2023 and 1,449,833 as of December 31, 2022	(12,045,542)	(12,045,542)	(12,045,542)	(12,045,542)	(12,045,542)	(11,639,937)	(11,456,667)	(11,456,667)
Accumulated deficit	(66,272,382)	(55,671,953)	(51,849,831)	(46,085,922)	(40,834,721)	(35,042,807)	(27,558,168)	(26,679,983)
Total shareholders’ equity	10,085,355	19,870,965	22,893,674	26,742,353	31,321,994	35,704,682	44,766,664	41,210,855	$ 45,173,173
Total liabilities and shareholders’ equity	49,513,067	54,974,001	59,024,688	62,205,831	60,294,487	56,922,937	64,548,533	62,909,051
As Reported
Current assets:
Cash	1,112,504	4,770,430	8,559,181	7,327,485	12,008,003	18,605,182	22,767,595	27,052,203
Accounts receivable, net	26,991,739	18,341,489	15,475,146	22,069,269	15,380,292	12,234,400	14,903,543	13,467,120
Contract receivables	10,071,951	8,378,657	6,948,417	2,817,407	3,004,282	1,270,902	543,687	0
Prepaid expenses and other current assets	2,775,682	3,268,279	3,540,554	4,685,529	4,164,960	4,852,262	6,142,613	10,081,436
Total current assets	40,951,876	34,758,855	34,523,298	36,899,690	34,557,537	37,273,742	44,755,536	50,955,079
Non-current assets:
Property and equipment, net	1,419,393	1,456,009	1,332,908	1,366,761	1,307,146	830,406	864,022	207,638
Operating lease right of use assets, net	2,041,217	2,217,738	2,396,668	2,542,644	2,618,825	1,193,161	708,876	693,524
Investments	0	0	2,584,964	2,572,103	2,559,307	2,546,574	4,210,358	4,210,358
Goodwill	15,572,050	15,572,050	15,572,050	15,572,050	15,572,050	12,127,124	10,636,284	7,992,121
Intangible assets, net	4,394,507	4,634,672	4,876,503	5,140,667	5,450,687	4,461,403	4,886,740	1,412,965
Total non-current assets	23,427,167	23,880,469	26,763,093	27,194,225	27,508,015	21,158,668	21,306,280	14,516,606
Total assets	64,379,043	58,639,324	61,286,391	64,093,915	62,065,552	58,432,410	66,061,816	65,471,685
Current liabilities:
Accounts payable	25,411,243	22,194,304	18,552,579	14,865,846	9,960,364	6,508,946	7,946,023	7,930,985
Contract liabilities	8,063,325	1,981,728	3,344,832	2,413,423	1,294,452	2,026,161	671,685
Accrued expenses	4,071,231	4,074,098	5,183,451	5,215,255	3,196,961	5,747,624	3,381,263	3,106,790
Customer deposits	603,046	969,888	1,940,394	2,355,609	2,571,161	1,929,829	3,286,073	7,234,914
Contingent consideration	49,830	161,947	238,621	2,537,291	2,799,287	2,400,771	2,612,678	1,563,000
Notes payable and line of credit	3,204,840	1,964,775	1,941,188	2,908,213	3,832,682	0	0	0
Operating lease liabilities	707,141	598,447	617,815	606,648	600,816	354,403	283,727	219,836
Total current liabilities	42,110,656	31,945,187	31,818,880	30,902,285	24,255,723	18,967,734	18,181,449	20,055,525
Non-current liabilities:
Operating lease liabilities, net of current portion	1,380,362	1,666,138	1,822,754	1,964,804	2,044,782	1,097,208	427,826	474,862
Deferred tax liability	817,419	865,802	914,185	968,151	1,033,283	863,325	1,201,112	332,565
Total non-current liabilities	2,197,781	2,531,940	2,736,939	2,932,955	3,078,065	1,960,533	1,628,938	807,427
Total liabilities	44,308,437	34,477,127	34,555,819	33,835,240	27,333,788	20,928,267	19,810,387	20,862,952
Commitments and contingencies (note 12)
Shareholders’ equity:
Preferred stock, $0.10 par value; 3,000,000 shares authorized; 0 shares issued and outstanding as of December 31, 2023 and December 31, 2022	0	0	0	0	0	0		0
Common stock, $0.001 par value; 30,000,000 shares authorized; 13,522,669 issued and 12,072,836 outstanding as of December 31, 2023 and 30,000,000 shares authorized; 12,292,104 issued and 10,842,271 outstanding as of December 31, 2022	13,523	13,120	13,056	12,388	12,221	11,949	11,911	11,628
Additional paid-in capital	88,901,583	88,268,286	87,468,937	85,554,375	84,882,982	83,068,423	82,971,694	79,589,977
Treasury shares, cost basis: 1,449,833 shares as of December 31, 2023 and 1,449,833 as of December 31, 2022	(12,045,542)	(12,045,542)	(12,045,542)	(12,045,542)	(12,045,542)	(11,639,937)	(11,456,667)	(11,456,667)
Accumulated deficit	(56,798,958)	(52,073,667)	(48,705,879)	(43,262,546)	(38,117,897)	(33,936,292)	(25,275,509)	(23,536,205)
Total shareholders’ equity	20,070,606	24,162,197	26,730,572	30,258,675	34,731,764	37,504,143	46,251,429	44,608,733
Total liabilities and shareholders’ equity	64,379,043	58,639,324	61,286,391	64,093,915	62,065,552	58,432,410	66,061,816	65,471,685
Restatement Adjustments
Current assets:
Cash	(37,662)	(273,233)	(267,127)	(261,282)	(253,654)	(246,012)	(237,012)	(235,481)
Accounts receivable, net	(5,342,838)	(139,990)	(140,159)	(247,727)	(247,726)	0	0	0
Contract receivables	(1,635,384)	(1,562,217)	(271,105)	0	0	0	0	0
Prepaid expenses and other current assets	(1,024,118)	(1,137,504)	(1,030,933)	(826,696)	(717,306)	(570,515)	(363,807)	(362,695)
Total current assets	(8,040,002)	(3,112,944)	(1,709,324)	(1,335,705)	(1,218,686)	(816,527)	(600,819)	(598,176)
Non-current assets:
Property and equipment, net	0	0	0	0	0	0	0	0
Operating lease right of use assets, net	0	0	0	0	0	0	0	0
Investments	0	0	0	0	0	0	(1,710,358)	(1,710,358)
Goodwill	(5,883,075)	(552,379)	(552,379)	(552,379)	(552,379)	(692,946)	797,894	(254,100)
Intangible assets, net	(942,899)	0	0	0	0	0	0	0
Total non-current assets	(6,825,974)	(552,379)	(552,379)	(552,379)	(552,379)	(692,946)	(912,464)	(1,964,458)
Total assets	(14,865,976)	(3,665,323)	(2,261,703)	(1,888,084)	(1,771,065)	(1,509,473)	(1,513,283)	(2,562,634)
Current liabilities:
Accounts payable	(1,207,474)	(1,144,208)	(55,708)	(40,836)	(89,719)	20,176	20,136	21,010
Contract liabilities	(4,113,192)	994,473	938,193	752,769	742,154	0	0	0
Accrued expenses	1,213,047	1,641,446	1,606,895	1,884,456	2,019,553	1,573,762	1,152,458	1,146,799
Customer deposits	0	0	0	0	0	0	0	0
Contingent consideration	0	0	0	0	0	0	0	0
Notes payable and line of credit	0	0	0	0	0	0	0	0
Operating lease liabilities	0	0	0	0	0	0	0	0
Total current liabilities	(4,107,619)	1,491,711	2,489,380	2,596,389	2,671,988	1,593,938	1,172,594	1,167,809
Non-current liabilities:
Operating lease liabilities, net of current portion	0	0	0	0	0	(440,625)	0	0
Deferred tax liability	(773,106)				(1,033,283)	(863,325)
Total non-current liabilities	(773,106)	(865,802)	(914,185)	(968,151)	(1,033,283)	(1,303,950)	(1,201,112)	(332,565)
Total liabilities	(4,880,725)	625,909	1,575,195	1,628,238	1,638,705	289,988	(28,518)	835,244
Commitments and contingencies (note 12)
Shareholders’ equity:
Preferred stock, $0.10 par value; 3,000,000 shares authorized; 0 shares issued and outstanding as of December 31, 2023 and December 31, 2022	0	0	0	0	0	0	0	0
Common stock, $0.001 par value; 30,000,000 shares authorized; 13,522,669 issued and 12,072,836 outstanding as of December 31, 2023 and 30,000,000 shares authorized; 12,292,104 issued and 10,842,271 outstanding as of December 31, 2022	0	0	0	64	71	0	0	0
Additional paid-in capital	(511,827)	(692,946)	(692,946)	(693,010)	(693,017)	(692,946)	797,894	(254,100)
Treasury shares, cost basis: 1,449,833 shares as of December 31, 2023 and 1,449,833 as of December 31, 2022	0	0	0	0	0	0	0	0
Accumulated deficit	(9,473,424)	(3,598,286)	(3,143,952)	(2,823,376)	(2,716,824)	(1,106,515)	(2,282,659)	(3,143,778)
Total shareholders’ equity	(9,985,251)	(4,291,232)	(3,836,898)	(3,516,322)	(3,409,770)	(1,799,461)	(1,484,765)	(3,397,878)
Total liabilities and shareholders’ equity	$ (14,865,976)	$ (3,665,323)	$ (2,261,703)	$ (1,888,084)	$ (1,771,065)	$ (1,509,473)	$ (1,513,283)	$ (2,562,634)

RESTATEMENT OF PREVIOUSLY FIL_4

RESTATEMENT OF PREVIOUSLY FILED FINANCIAL STATEMENTS - Statements of Operations and Comprehensive Loss (Details)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares shares	Mar. 31, 2022 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares
Revenues:
Total revenues	$ 19,586,929	$ 18,451,476	$ 16,754,771	$ 12,368,288	$ 16,281,502	$ 21,052,869	$ 35,206,247	$ 37,334,371	$ 54,793,176	$ 49,702,659	$ 69,920,048	$ 66,294,699
Cost of revenues:
Total cost of revenues	17,163,644	15,939,298	13,746,134	9,888,339	12,832,931	16,435,526	29,685,432	29,268,457	46,849,076	39,156,796	60,017,382	54,139,177
Gross profit	2,423,285	2,512,178	3,008,637	2,479,949	3,448,571	4,617,343	5,520,815	8,065,914	7,944,100	10,545,863	$ 9,902,666	$ 12,155,522
Gross profit %											0.14	0.18
Operating expenses:
General and administrative	5,558,767	6,235,206	7,685,030	5,973,578	5,006,440	5,536,208	13,920,236	10,542,648	19,479,003	16,516,226	$ 25,277,878	$ 22,305,096
Depreciation and amortization	372,969	424,163	404,069	526,750	371,557	218,278	828,232	589,835	1,201,201	1,116,585	1,636,667	1,483,065
Impairment of goodwill and intangibles											6,273,595	0
Business development	0	0	0	3,299,864	0	0	0	0	0	3,299,864	0	3,299,864
Total operating expenses	5,931,736	6,659,369	8,089,099	9,800,192	5,377,997	5,754,486	14,748,468	11,132,483	20,680,204	20,932,675	33,188,140	27,088,025
Loss from operations	(3,508,451)	(4,147,191)	(5,080,462)	(7,320,243)	(1,929,426)	(1,137,143)	(9,227,653)	(3,066,569)	(12,736,104)	(10,386,812)	(23,285,474)	(14,932,503)
Non-operating income (expenses):
Interest expense	(39,929)	(44,989)	(73,216)	(7,083)	(7,529)	(7,658)	(118,205)	(15,187)	(158,134)	(22,270)	(271,686)	(54,577)
Interest income	19,461	75,060	73,131	94,203	47,274	79,852	148,191	127,126	167,652	221,329	173,895	329,012
Write-down of investment	(258,492)	0	0	0	0	0	0	0	(258,492)	0	(258,492)	0
Loss on legal settlement	0	1,500,000	0				1,500,000	0	1,500,000	0	1,500,000	0
Change in fair value of contingent consideration	0	0	(160,232)	0	0	0	(160,232)	0	(160,232)	0	(160,232)	(436,905)
Change in contingent consideration from indemnification			0				(1,236,296)		(917,699)		(917,699)	0
Interest Income (Expense), Nonoperating, Net			12,792			0	25,654	0	24,886	46,573	121,867	281,687
Other income (expense)	(34,711)	(146,789)	(10,422)	(221,546)	66,497	(34,989)	(157,211)	31,508	(191,922)	(190,038)	(41,463)	(192,443)
Total non-operating income (expenses)	(313,671)	(1,616,718)	(170,739)	(134,426)	106,242	37,205	(1,787,457)	143,447	(2,101,128)	9,021	(2,057,978)	(1,305,488)
Loss before income taxes	(3,822,122)	(5,763,909)	(5,251,201)	(7,454,669)	(1,823,184)	(1,099,938)	(11,015,110)	(2,923,122)	(14,837,232)	(10,377,791)	(25,343,452)	(16,237,991)
Income tax benefit	0	0	0	(29,970)	944,999	0	0	944,999	0	915,029	(94,209)	983,315
Net loss	(3,822,122)	(5,763,909)	(5,251,201)	(7,484,639)	(878,185)	(1,099,938)	(11,015,110)	(1,978,123)	(14,837,232)	(9,462,762)	(25,437,661)	(15,254,676)
Comprehensive loss	$ (3,822,122)	$ (5,763,909)	$ (5,251,201)	$ (7,484,639)	$ (878,185)	$ (1,099,938)	$ (11,015,110)	$ (1,978,123)	$ (14,837,232)	$ (9,462,762)	$ (25,437,661)	$ (15,254,676)
Loss per share – basic (in dollars per share) | $ / shares	$ (0.33)	$ (0.53)	$ (0.49)	$ (0.70)	$ (0.08)	$ (0.10)	$ (1.01)	$ (0.19)	$ (1.37)	$ (0.89)	$ (2.34)	$ (1.41)
Loss per share – diluted (in dollars per share) | $ / shares	$ (0.33)	$ (0.53)	$ (0.49)	$ (0.70)	$ (0.08)	$ (0.10)	$ (1.01)	$ (0.19)	$ (1.37)	$ (0.89)	$ (2.34)	$ (1.41)
Weighted average shares – basic (in shares) | shares	11,649,790	10,945,978	10,772,705	10,674,796	10,508,972	10,508,972	10,859,820	10,527,975	10,859,820	10,577,453	10,881,675	10,786,967
Weighted average shares – diluted (in shares) | shares	11,649,790	10,945,978	10,772,705	10,674,796	10,508,972	10,508,972	10,859,820	10,527,975	10,859,820	10,577,453	10,881,675	10,786,967
Deferred tax liability			$ 0			$ 0	$ 0	$ 914,750	$ 0	$ 915,030	$ 44,313	$ (914,750)
Operating lease liability			(57,635)			35,657	(150,266)	(61,343)	(298,405)	(209,756)	(436,320)	(251,733)
As Reported
Revenues:
Total revenues	$ 20,934,322	$ 18,837,545	16,765,385	$ 12,368,288	$ 16,281,502	21,052,869	35,602,930	37,334,371	56,537,252	49,702,659	71,542,773	67,029,934
Cost of revenues:
Total cost of revenues	18,077,606	15,962,911	13,923,537	9,775,697	12,779,556	16,150,849	29,886,448	28,930,405	47,964,054	38,706,102	61,251,211	52,824,215
Gross profit	2,856,716	2,874,634	2,841,848	2,592,591	3,501,946	4,902,020	5,716,482	8,403,966	8,573,198	10,996,557	10,291,562	14,205,719
Operating expenses:
General and administrative	5,592,354	6,336,894	7,484,450	5,666,904	5,057,324	5,551,523	13,821,344	10,608,847	19,413,698	16,275,751	25,332,332	22,059,775
Depreciation and amortization	372,969	424,163	404,069	526,750	371,557	218,278	828,232	589,835	1,201,201	1,116,585	1,636,667	1,483,065
Impairment of goodwill and intangibles											0
Business development	0		0	3,299,864	0	0	0	0	0	3,299,864		3,299,864
Total operating expenses	5,965,323	6,761,057	7,888,519	9,493,518	5,428,881	5,769,801	14,649,576	11,198,682	20,614,899	20,692,200	26,968,999	26,842,704
Loss from operations	(3,108,607)	(3,886,423)	(5,046,671)	(6,900,927)	(1,926,935)	(867,781)	(8,933,094)	(2,794,716)	(12,041,701)	(9,695,643)	(16,677,437)	(12,636,985)
Non-operating income (expenses):
Interest expense	(39,929)	(44,989)	(73,216)	(6,953)	(7,659)	(7,658)	(118,205)	(15,317)	(158,134)	(22,270)	(271,686)	(54,579)
Interest income	19,461	75,060	73,131	94,203	47,274	79,852	148,191	127,126	167,652	221,329	173,895	329,012
Write-down of investment	(258,492)		0	(1,710,358)	0	0	0	0	(258,492)	(1,710,358)	(258,492)	(1,710,358)
Loss on legal settlement	0	1,500,000	0				1,500,000	0	1,500,000	0	1,500,000
Change in fair value of contingent consideration		0	(160,232)	0	0	0	(160,232)	0	(160,232)	0	(160,232)	(436,905)
Change in contingent consideration from indemnification			(174,592)				(917,699)		(917,699)		(917,699)	0
Interest Income (Expense), Nonoperating, Net			(327,191)			56,921	(472,277)	54,942	(561,518)	42,373	(735,760)	(54,858)
Other income (expense)	(28,605)	(140,946)	(2,793)	(210,402)	71,564	(8,690)	(143,739)	62,874	(172,344)	(147,528)	(202,973)	(139,611)
Total non-operating income (expenses)	(307,565)	(1,610,875)	(163,110)	(1,833,510)	111,179	63,504	(1,773,985)	174,683	(2,081,550)	(1,658,827)	(2,219,488)	(2,963,016)
Loss before income taxes	(3,416,172)	(5,497,298)	(5,209,781)	(8,734,437)	(1,815,756)	(804,277)	(10,707,079)	(2,620,033)	(14,123,251)	(11,354,470)	(18,896,925)	(15,600,001)
Income tax benefit	48,384	53,965	65,132	73,654	76,452	108,060	119,097	184,512	167,481	258,166	215,864	322,092
Net loss	(3,367,788)	(5,443,333)	(5,144,649)	(8,660,783)	(1,739,304)	(696,217)	(10,587,982)	(2,435,521)	(13,955,770)	(11,096,304)	(18,681,061)	(15,277,909)
Comprehensive loss	$ (3,367,788)	$ (5,443,333)	$ (5,144,649)	$ (8,660,783)	$ (1,739,304)	$ (696,217)	$ (10,587,982)	$ (2,435,521)	$ (13,955,770)	$ (11,096,304)	$ (18,681,061)	$ (15,277,909)
Loss per share – basic (in dollars per share) | $ / shares	$ (0.29)	$ (0.50)	$ (0.48)	$ (0.81)	$ (0.17)	$ (0.07)	$ (0.97)	$ (0.23)	$ (1.29)	$ (1.05)	$ (1.72)	$ (1.42)
Loss per share – diluted (in dollars per share) | $ / shares	$ (0.29)	$ (0.50)	$ (0.48)	$ (0.81)	$ (0.17)	$ (0.07)	$ (0.97)	$ (0.23)	$ (1.29)	$ (1.05)	$ (1.72)	$ (1.42)
Weighted average shares – basic (in shares) | shares				10,674,796	10,508,972	10,508,972					10,881,675	10,786,967
Weighted average shares – diluted (in shares) | shares				10,674,796	10,508,972	10,508,972					10,881,675	10,786,967
Deferred tax liability			$ (65,132)			$ 108,060	$ (119,097)	$ 184,512	$ (167,481)	$ 258,166	$ (215,864)	$ (322,092)
Operating lease liability			0			(33,913)	(360,787)	(163,054)	(529,746)	(139,251)	(690,404)	413,770
Restatement Adjustments
Revenues:
Total revenues	$ (1,347,393)	$ (386,069)	(10,614)	$ 0	$ 0	0	(396,683)	0	(1,744,076)	0	(1,622,725)	(735,235)
Cost of revenues:
Total cost of revenues	(913,962)	(23,613)	(177,403)	112,642	53,375	284,677	(201,016)	338,052	(1,114,978)	450,694	(1,233,829)	1,314,962
Gross profit	(433,431)	(362,456)	166,789	(112,642)	(53,375)	(284,677)	(195,667)	(338,052)	(629,098)	(450,694)	(388,896)	(2,050,197)
Operating expenses:
General and administrative	(33,587)	(101,688)	200,580	306,674	(50,884)	(15,315)	98,892	(66,199)	65,305	240,475	(54,454)	245,321
Depreciation and amortization	0	0	0	0	0	0	0	0	0	0	0	0
Impairment of goodwill and intangibles											6,273,595
Business development	0	0	0	0	0	0	0	0	0	0		0
Total operating expenses	(33,587)	(101,688)	200,580	306,674	(50,884)	(15,315)	98,892	(66,199)	65,305	240,475	6,219,141	245,321
Loss from operations	(399,844)	(260,768)	(33,791)	(419,316)	(2,491)	(269,362)	(294,559)	(271,853)	(694,403)	(691,169)	(6,608,037)	(2,295,518)
Non-operating income (expenses):
Interest expense	0	0	0	(130)	130	0	0	130	0	0	0	2
Interest income	0	0	0	0	0	0	0	0	0	0	0	0
Write-down of investment	0	0	0	1,710,358	0	0	0	0	0	1,710,358	0	1,710,358
Loss on legal settlement	0	0	0				0	0	0	0	0
Change in fair value of contingent consideration	0	0	0	0	0	0	0	0	0	0	0	0
Change in contingent consideration from indemnification			174,592				(318,597)		0		0	0
Interest Income (Expense), Nonoperating, Net			339,983			(56,921)	497,931	(54,942)	586,404	4,200	857,627	336,545
Other income (expense)	(6,106)	(5,843)	(7,629)	(11,144)	(5,067)	(26,299)	(13,472)	(31,366)	(19,578)	(42,510)	161,510	(52,832)
Total non-operating income (expenses)	(6,106)	(5,843)	(7,629)	1,699,084	(4,937)	(26,299)	(13,472)	(31,236)	(19,578)	1,667,848	161,510	1,657,528
Loss before income taxes	(405,950)	(266,611)	(41,420)	1,279,768	(7,428)	(295,661)	(308,031)	(303,089)	(713,981)	976,679	(6,446,527)	(637,990)
Income tax benefit	(48,384)	(53,965)	(65,132)	(103,624)	868,547	(108,060)	(119,097)	760,487	(167,481)	656,863	(310,073)	661,223
Net loss	(454,334)	(320,576)	(106,552)	1,176,144	861,119	(403,721)	(427,128)	457,398	(881,462)	1,633,542	(6,756,600)	23,233
Comprehensive loss	$ (454,334)	$ (320,576)	$ (106,552)	$ 1,176,144	$ 861,119	$ (403,721)	$ (427,128)	$ 457,398	$ (881,462)	$ 1,633,542	$ (6,756,600)	$ 23,233
Loss per share – basic (in dollars per share) | $ / shares	$ (0.04)	$ (0.03)	$ (0.01)	$ 0.11	$ 0.08	$ (0.04)	$ (0.04)	$ 0.04	$ (0.08)	$ 0.15	$ (0.62)	$ 0
Loss per share – diluted (in dollars per share) | $ / shares	$ (0.04)	$ (0.03)	$ (0.01)	$ 0.11	$ 0.08	$ (0.04)	$ (0.04)	$ 0.04	$ (0.08)	$ 0.15	$ (0.62)	$ 0
Weighted average shares – basic (in shares) | shares				10,674,796	10,508,972	10,508,972					10,881,675	10,786,967
Weighted average shares – diluted (in shares) | shares				10,674,796	10,508,972	10,508,972					10,881,675	10,786,967
Deferred tax liability			$ 65,132			$ (108,060)	$ 119,097	$ 730,238	$ 167,481	$ 656,864	$ 260,177	$ (592,658)
Operating lease liability			(57,635)			69,570	210,521	101,711	231,341	(70,505)	254,084	(162,037)
Equipment systems
Revenues:
Total revenues	$ 3,035,758	$ 4,688,534	2,905,035	$ 3,880,432	$ 10,078,887	17,067,344	7,593,569	27,146,231	10,629,327	31,026,663	12,720,873	33,119,480
Cost of revenues:
Total cost of revenues	2,774,147	4,139,294	2,408,481	3,316,970	8,679,145	14,587,275	6,547,775	23,266,420	9,321,922	26,583,390	11,081,536	28,776,023
Equipment systems | As Reported
Revenues:
Total revenues	3,043,656	4,619,888	2,911,823	3,879,271	10,077,572	17,067,344	7,531,711	27,144,916	10,575,367	31,024,187	12,675,645	33,333,574
Cost of revenues:
Total cost of revenues	2,766,117	4,044,082	2,477,505	3,212,286	8,945,763	13,974,779	6,521,587	22,920,542	9,287,704	26,132,828	11,085,306	27,963,258
Equipment systems | Restatement Adjustments
Revenues:
Total revenues	(7,898)	68,646	(6,788)	1,161	1,315	0	61,858	1,315	53,960	2,476	45,228	(214,094)
Cost of revenues:
Total cost of revenues	8,030	95,212	(69,024)	104,684	(266,618)	612,496	26,188	345,878	34,218	450,562	(3,770)	812,765
Services
Revenues:
Total revenues	2,898,741	3,030,574	3,470,653	2,839,334	3,027,555	3,638,507	6,501,227	6,666,062	9,399,968	9,505,396	11,919,920	13,084,643
Cost of revenues:
Total cost of revenues	1,768,166	1,949,959	1,974,538	1,804,925	1,271,665	1,601,429	3,924,497	2,873,094	5,692,663	4,678,019	7,222,964	6,239,013
Services | As Reported
Revenues:
Total revenues	2,898,741	3,034,574	3,470,653	2,839,334	3,027,555	3,638,507	6,505,227	6,666,062	9,403,968	9,505,396	11,923,920	12,862,308
Cost of revenues:
Total cost of revenues	1,768,166	1,949,959	1,997,423	1,796,967	951,672	1,929,248	3,947,382	2,880,920	5,715,548	4,677,887	7,222,968	6,225,634
Services | Restatement Adjustments
Revenues:
Total revenues	0	(4,000)	0	0	0	0	(4,000)	0	(4,000)	0	(4,000)	222,335
Cost of revenues:
Total cost of revenues	0	0	(22,885)	7,958	319,993	(327,819)	(22,885)	(7,826)	(22,885)	132	(4)	13,379
Construction design-build
Revenues:
Total revenues	13,466,093	10,592,469	10,195,338	5,384,267	2,917,321	0	20,787,807	2,917,321	34,253,900	8,301,588	44,561,783	19,080,746
Cost of revenues:
Total cost of revenues	12,483,972	9,755,240	9,229,973	4,570,506	2,692,700	0	18,985,213	2,692,700	31,469,185	7,263,206	41,194,894	18,392,076
Construction design-build | As Reported
Revenues:
Total revenues	14,813,486	11,048,997	10,205,952	5,384,267	2,917,321	0	21,254,949	2,917,321	36,068,435	8,301,588	46,254,967	19,822,901
Cost of revenues:
Total cost of revenues	13,413,066	9,876,622	9,315,993	4,570,506	2,692,700	0	19,192,615	2,692,700	32,605,681	7,263,206	42,442,858	17,905,172
Construction design-build | Restatement Adjustments
Revenues:
Total revenues	(1,347,393)	(456,528)	(10,614)	0	0	0	(467,142)	0	(1,814,535)	0	(1,693,184)	(742,155)
Cost of revenues:
Total cost of revenues	(929,094)	(121,382)	(86,020)	0	0	0	(207,402)	0	(1,136,496)	0	(1,247,964)	486,904
Other
Revenues:
Total revenues	186,337	139,899	183,745	264,255	257,739	347,018	323,644	604,757	509,981	869,012	717,472	1,009,830
Cost of revenues:
Total cost of revenues	137,359	94,805	133,142	195,938	189,421	246,822	227,947	436,243	365,306	632,181	517,988	732,065
Other | As Reported
Revenues:
Total revenues	178,439	134,086	176,957	265,416	259,054	347,018	311,043	606,072	489,482	871,488	688,241	1,011,151
Cost of revenues:
Total cost of revenues	130,257	92,248	132,616	195,938	189,421	246,822	224,864	436,243	355,121	632,181	500,079	730,151
Other | Restatement Adjustments
Revenues:
Total revenues	7,898	5,813	6,788	(1,161)	(1,315)	0	12,601	(1,315)	20,499	(2,476)	29,231	(1,321)
Cost of revenues:
Total cost of revenues	$ 7,102	$ 2,557	$ 526	$ 0	$ 0	$ 0	$ 3,083	$ 0	$ 10,185	$ 0	$ 17,909	$ 1,914

RESTATEMENT OF PREVIOUSLY FIL_5

RESTATEMENT OF PREVIOUSLY FILED FINANCIAL STATEMENTS - Statements of Cash Flows (Details) - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (3,822,122)	$ (5,763,909)	$ (5,251,201)	$ (7,484,639)	$ (878,185)	$ (1,099,938)	$ (11,015,110)	$ (1,978,123)	$ (14,837,232)	$ (9,462,762)	$ (25,437,661)	$ (15,254,676)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	372,969	424,163	404,069	526,750	371,557	218,278	828,232	589,835	1,201,201	1,116,585	1,636,667	1,483,065
Amortization of right-of-use asset			87,426			(27,405)	168,250	19,305	323,002	177,037	460,347	192,955
Stock-based compensation expense			479,641			849,791	1,102,188	2,202,829	1,985,683	1,860,767	2,199,046	2,571,785
Loss on settlement			0	0	0	0	1,500,000		1,500,000		308,229	950,575
Loss on legal settlement	0	1,500,000	0				1,500,000	0	1,500,000	0	1,500,000	0
Write-down of investment	258,492	0	0	0	0	0	0	0	258,492	0	258,492	0
Impairment of goodwill and intangibles											6,273,595	0
Change in fair value of contingent consideration	0	0	160,232	0	0	0	160,232	0	160,232	0	160,232	436,905
Change in contingent consideration from indemnification			0				(1,236,296)		(917,699)		(917,699)	0
Interest income on investments			(12,792)			0	(25,654)	0	(24,886)	(46,573)	(121,867)	(281,687)
Changes in operating assets and liabilities (net of acquired amounts):
Accounts receivable and contract receivables			(6,502,104)			(1,848,114)	(3,875,451)	(666,957)	(6,881,091)	1,274,971	(11,948,620)	(3,172,241)
Prepaid expenses and other assets and property and equipment			(411,181)			1,262,837	938,035	5,197,082	1,316,110	6,574,777	2,525,209	7,926,330
Accounts payable, contract liabilities, customer deposits, and accrued expenses			7,751,597			(3,151,420)	10,315,705	(9,566,964)	10,035,305	(8,218,118)	12,979,969	(6,456,351)
Operating lease liability			(57,635)			35,657	(150,266)	(61,343)	(298,405)	(209,756)	(436,320)	(251,733)
Deferred tax liability			0			0	0	914,750	0	915,030	44,313	(914,750)
Customer deposits			0			0	0	0	0	0		0
Net cash used in operating activities			(3,351,948)			(3,760,314)	(1,290,135)	(4,131,318)	(6,179,288)	(7,848,102)	(10,516,068)	(12,769,823)
Cash flows from investing activities:
Sale of investments			0			32,210	0	0	2,326,468	0	2,422,682	222,380
Purchases of property and equipment			(138,010)			(32,334)	(225,901)	(322,308)	(420,982)	(347,933)	(540,494)	(675,277)
Business combinations, net of cash acquired						0		(2,709,149)		(2,709,149)	0	(3,871,452)
Net cash provided by (used in) investing activities			(138,010)			(124)	(225,901)	(3,031,457)	1,905,486	(3,057,082)	1,882,188	(4,324,349)
Cash flows from financing activities:
Proceeds from issuance of common stock, net of offering costs						28,796		28,797		28,797	0	28,797
Repurchase of common stock						(3,773,177)		(3,773,177)		(3,956,447)	0	(4,362,052)
Additions to notes payable			0				0		0		2,500,000	0
Repayment of finance lease liability			(43,410)			(35,418)	(54,763)	(133,360)	(117,586)	(162,958)	(156,754)	(134,797)
Payments to settle contingent consideration			(230,309)				0		(479,457)		(479,362)	(1,040,386)
Repayments of notes payable			(924,469)				(1,891,496)		(2,386,307)		(3,909,511)	0
Net cash used in financing activities			(1,198,188)			(3,779,799)	(1,946,259)	(4,663,601)	(2,983,350)	(5,092,605)	(2,045,627)	(5,508,438)
Net change in cash			(4,688,146)			(7,540,237)	(3,462,295)	(11,826,376)	(7,257,152)	(15,997,789)	(10,679,507)	(22,602,610)
Cash at beginning of period	8,292,054	7,066,203	11,754,349	22,530,583	26,816,722	34,356,959	11,754,349	34,356,959	11,754,349	34,356,959	11,754,349	34,356,959
Cash at end of period	4,497,197	8,292,054	7,066,203	18,359,170	22,530,583	26,816,722	8,292,054	22,530,583	4,497,197	18,359,170	1,074,842	11,754,349
Supplemental cash flow information:
Cash paid for interest											142,388	28,147
Net cash paid for income taxes											185,910	16,253
As Reported
Cash flows from operating activities:
Net loss	(3,367,788)	(5,443,333)	(5,144,649)	(8,660,783)	(1,739,304)	(696,217)	(10,587,982)	(2,435,521)	(13,955,770)	(11,096,304)	(18,681,061)	(15,277,909)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	372,969	424,163	404,069	526,750	371,557	218,278	828,232	589,835	1,201,201	1,116,585	1,636,667	1,483,065
Amortization of right-of-use asset			0			0	0	0	0	0	0	0
Stock-based compensation expense			479,641			882,000	1,102,188	1,764,000	1,824,835	1,860,767	2,199,046	2,571,785
Loss on settlement			0	0	0	0	1,500,000		0		0	950,575
Loss on legal settlement	0	1,500,000	0				1,500,000	0	1,500,000	0	1,500,000
Write-down of investment	258,492		0	1,710,358	0	0	0	0	258,492	1,710,358	258,492	1,710,358
Impairment of goodwill and intangibles											0
Change in fair value of contingent consideration		0	160,232	0	0	0	160,232	0	160,232	0	160,232	436,905
Change in contingent consideration from indemnification			(174,592)				(917,699)		(917,699)		(917,699)	0
Interest income on investments			327,191			(56,921)	472,277	(54,942)	561,518	(42,373)	735,760	54,858
Changes in operating assets and liabilities (net of acquired amounts):
Accounts receivable and contract receivables			(6,827,927)			(354,181)	(4,424,814)	663,955	(8,782,141)	2,222,194	(19,245,685)	(2,517,745)
Prepaid expenses and other assets and property and equipment			(334,525)			1,439,679	1,030,205	6,275,334	1,498,518	7,150,147	2,161,898	8,397,707
Accounts payable, contract liabilities, customer deposits, and accrued expenses			6,902,726			(5,017,936)	10,659,177	(11,379,532)	12,325,944	(11,512,764)	19,905,912	(9,686,483)
Operating lease liability			0			(33,913)	(360,787)	(163,054)	(529,746)	(139,251)	(690,404)	413,770
Deferred tax liability			(65,132)			108,060	(119,097)	184,512	(167,481)	258,166	(215,864)	(322,092)
Customer deposits			0			0	0	0	0	0		0
Net cash used in operating activities			(4,272,966)			(3,727,271)	(658,068)	(4,924,437)	(6,522,097)	(8,988,807)	(11,192,706)	(12,612,746)
Cash flows from investing activities:
Sale of investments			0			(36,000)	0	0	2,326,472	0	2,326,472	0
Purchases of property and equipment			(133,833)			(32,336)	(226,700)	(374,630)	(456,484)	(252,902)	(615,170)	(580,347)
Business combinations, net of cash acquired						0		(2,709,148)		(2,709,148)	0	(3,871,452)
Net cash provided by (used in) investing activities			(133,833)			(68,336)	(226,700)	(3,083,778)	1,869,988	(2,962,050)	1,711,302	(4,451,799)
Cash flows from financing activities:
Proceeds from issuance of common stock, net of offering costs						28,797		28,797		28,796	0	28,796
Repurchase of common stock						(3,773,177)		(3,773,177)		(3,956,447)	0	(4,362,052)
Additions to notes payable			0				0		518,400		3,018,400	0
Repayment of finance lease liability			(43,410)			0	(88,299)	(72,000)	(133,388)	(108,500)	(176,572)	(146,000)
Payments to settle contingent consideration			(230,309)				(479,457)		(479,365)		(479,362)	(1,040,386)
Repayments of notes payable			0				(1,996,298)		(2,491,111)		(3,776,561)	0
Net cash used in financing activities			(273,719)			(3,744,380)	(2,564,054)	(3,816,380)	(2,585,464)	(4,036,151)	(1,414,095)	(5,519,642)
Net change in cash			(4,680,518)			(7,539,987)	(3,448,822)	(11,824,595)	(7,237,573)	(15,987,008)	(10,895,499)	(22,584,187)
Cash at beginning of period	8,559,181	7,327,485	12,008,003	22,767,595	27,052,203	34,592,190	12,008,003	34,592,190	12,008,003	34,592,190	12,008,003	34,592,190
Cash at end of period	4,770,430	8,559,181	7,327,485	18,605,182	22,767,595	27,052,203	8,559,181	22,767,595	4,770,430	18,605,182	1,112,504	12,008,003
Restatement Adjustments
Cash flows from operating activities:
Net loss	(454,334)	(320,576)	(106,552)	1,176,144	861,119	(403,721)	(427,128)	457,398	(881,462)	1,633,542	(6,756,600)	23,233
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	0	0	0	0	0	0	0	0	0	0	0	0
Amortization of right-of-use asset			87,426			(27,405)	168,250	19,305	323,002	177,037	460,347	192,955
Stock-based compensation expense			0			(32,209)	0	438,829	160,848	0	0	0
Loss on settlement			0	0	0	0	0		1,500,000		308,229	0
Loss on legal settlement	0	0	0				0	0	0	0	0
Write-down of investment	0	0	0	(1,710,358)	0	0	0	0	0	(1,710,358)	0	(1,710,358)
Impairment of goodwill and intangibles											6,273,595
Change in fair value of contingent consideration	0	0	0	0	0	0	0	0	0	0	0	0
Change in contingent consideration from indemnification			174,592				(318,597)		0		0	0
Interest income on investments			(339,983)			56,921	(497,931)	54,942	(586,404)	(4,200)	(857,627)	(336,545)
Changes in operating assets and liabilities (net of acquired amounts):
Accounts receivable and contract receivables			325,823			(1,493,933)	549,363	(1,330,912)	1,901,050	(947,223)	7,297,065	(654,496)
Prepaid expenses and other assets and property and equipment			(76,656)			(176,842)	(92,170)	(1,078,252)	(182,408)	(575,370)	363,311	(471,377)
Accounts payable, contract liabilities, customer deposits, and accrued expenses			848,871			1,866,516	(343,472)	1,812,568	(2,290,639)	3,294,646	(6,925,943)	3,230,132
Operating lease liability			(57,635)			69,570	210,521	101,711	231,341	(70,505)	254,084	(162,037)
Deferred tax liability			65,132			(108,060)	119,097	730,238	167,481	656,864	260,177	(592,658)
Customer deposits			0			0	0	0	0	0		0
Net cash used in operating activities			921,018			(33,043)	(632,067)	793,119	342,809	1,140,705	676,638	(157,077)
Cash flows from investing activities:
Sale of investments			0			68,210	0	0	(4)	0	96,210	222,380
Purchases of property and equipment			(4,177)			2	799	52,322	35,502	(95,031)	74,676	(94,930)
Business combinations, net of cash acquired						0		(1)		(1)	0	0
Net cash provided by (used in) investing activities			(4,177)			68,212	799	52,321	35,498	(95,032)	170,886	127,450
Cash flows from financing activities:
Proceeds from issuance of common stock, net of offering costs						(1)		0		1	0	1
Repurchase of common stock						0		0		0	0	0
Additions to notes payable			0				0		(518,400)		(518,400)	0
Repayment of finance lease liability			0			(35,418)	33,536	(61,360)	15,802	(54,458)	19,818	11,203
Payments to settle contingent consideration			0				479,457		(92)		0	0
Repayments of notes payable			(924,469)				104,802		104,804		(132,950)	0
Net cash used in financing activities			(924,469)			(35,419)	617,795	(847,221)	(397,886)	(1,056,454)	(631,532)	11,204
Net change in cash			(7,628)			(250)	(13,473)	(1,781)	(19,579)	(10,781)	215,992	(18,423)
Cash at beginning of period	(267,127)	(261,282)	(253,654)	(237,012)	(235,481)	(235,231)	(253,654)	(235,231)	(253,654)	(235,231)	(253,654)	(235,231)
Cash at end of period	$ (273,233)	$ (267,127)	$ (261,282)	$ (246,012)	$ (237,012)	$ (235,481)	$ (267,127)	$ (237,012)	$ (273,233)	$ (246,012)	$ (37,662)	$ (253,654)

RESTATEMENT OF PREVIOUSLY FIL_6

RESTATEMENT OF PREVIOUSLY FILED FINANCIAL STATEMENTS - Equity Statement (Details) - USD ($)	3 Months Ended						12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, shares outstanding (in shares)							12,072,836	10,842,271
Total shareholders’ equity	$ 19,870,965	$ 22,893,674	$ 26,742,353	$ 35,704,682	$ 44,766,664	$ 41,210,855	$ 10,085,355	$ 31,321,994	$ 45,173,173
Issuance of warrants							181,119
As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	24,162,197	26,730,572	30,258,675	37,504,143	46,251,429	44,608,733	20,070,606	34,731,764
Restatement Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	(4,291,232)	(3,836,898)	(3,516,322)	(1,799,461)	(1,484,765)	(3,397,878)	(9,985,251)	(3,409,770)
Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price	(692,946)	(692,946)	(692,946)	(692,946)	(692,946)	(254,100)	(692,946)	(692,946)
Management instructed transfer agent to issue shares related to vested RSUs after the issuance of the December 31, 2022 10-K with issuance effective dates prior to December 31, 2022								0
Issuance of warrants							181,119
Various income statement adjustments on or prior to December 31, 2023	$ (3,598,286)	$ (3,143,952)	$ (2,823,376)	$ 1,106,515	$ 2,282,659	$ 3,143,778	$ (9,473,424)	$ (2,716,824)
Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, shares outstanding (in shares)	13,120,413	13,056,409	12,452,613	11,948,718	11,911,043	11,627,528	13,522,669	12,292,104	11,626,522
Total shareholders’ equity	$ 13,120	$ 13,056	$ 12,452	$ 11,949	$ 11,911	$ 11,628	$ 13,523	$ 12,292	$ 11,627
Common Stock | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, shares outstanding (in shares)	13,120,413	13,056,409	12,388,389	11,948,718	11,911,043	11,627,528	13,522,669	12,220,593
Total shareholders’ equity	$ 13,120	$ 13,056	$ 12,388	$ 11,949	$ 11,911	$ 11,628	$ 13,523	$ 12,221
Common Stock | Restatement Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Management instructed transfer agent to issue shares related to vested RSUs after the issuance of the December 31, 2022 10-K with issuance effective dates prior to December 31, 2022 (in shares)								71,511
Management instructed transfer agent to issue shares related to vested RSUs after the issuance of the December 31, 2022 10-K with issuance effective dates prior to December 31, 2022								$ 71
Additional Paid in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	87,575,340	86,775,991	84,861,365	82,375,477	83,769,588	79,335,877	88,389,756	84,189,965	78,425,081
Issuance of warrants							181,119
Additional Paid in Capital | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	88,268,286	87,468,937	85,554,375	83,068,423	82,971,694	79,589,977	88,901,583	84,882,982
Additional Paid in Capital | Restatement Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price	(692,946)	(692,946)	(692,946)	(692,946)	(692,946)	(254,100)	(692,946)	(692,946)
Management instructed transfer agent to issue shares related to vested RSUs after the issuance of the December 31, 2022 10-K with issuance effective dates prior to December 31, 2022								(71)
Issuance of warrants							181,119
Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	(55,671,953)	(51,849,831)	(46,085,922)	(35,042,807)	(27,558,168)	(26,679,983)	(66,272,382)	(40,834,721)	(25,580,045)
Accumulated Deficit | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	(52,073,667)	(48,705,879)	(43,262,546)	(33,936,292)	(25,275,509)	(23,536,205)	(56,798,958)	(38,117,897)
Accumulated Deficit | Restatement Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Various income statement adjustments on or prior to December 31, 2023	(3,598,286)	(3,143,952)	(2,823,376)	1,106,515	2,282,659	3,143,778	(9,473,424)	(2,716,824)
Treasury Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	(12,045,542)	(12,045,542)	(12,045,542)	(11,639,937)	(11,456,667)	(11,456,667)	(12,045,542)	(12,045,542)	$ (7,683,490)
Treasury Stock | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	$ (12,045,542)	$ (12,045,542)	$ (12,045,542)	$ (11,639,937)	$ (11,456,667)	$ (11,456,667)	$ (12,045,542)	$ (12,045,542)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($)		3 Months Ended	12 Months Ended
	Mar. 27, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Legal settlement, receivable		$ 2,400,000		$ 2,400,000
Cash payments received, settled litigation	$ 2,400,000
Legal settlement, impairment		$ 950,576
Property, plant, and equipment, impairment charges			$ 0	$ 0
Operating lease, interest rate		8%	8%	8%
Advertising expense			$ 516,522	$ 865,022
Patents
Property, Plant and Equipment [Line Items]
Finite-lived intangible asset, useful life (in years)			5 years
Trademarks and trade names
Property, Plant and Equipment [Line Items]
Finite-lived intangible asset, useful life (in years)			5 years
Customer relationships
Property, Plant and Equipment [Line Items]
Finite-lived intangible asset, useful life (in years)			7 years
Backlog
Property, Plant and Equipment [Line Items]
Finite-lived intangible asset, useful life (in years)			1 year

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Property and Equipment (Details)	Dec. 31, 2023
Computer And Technology Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Vehicles
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Software
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Disaggregation of Revenue (Details) - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Total revenues	$ 19,586,929	$ 18,451,476	$ 16,754,771	$ 12,368,288	$ 16,281,502	$ 21,052,869	$ 35,206,247	$ 37,334,371	$ 54,793,176	$ 49,702,659	$ 69,920,048	$ 66,294,699
Revenue from Contract with Customer, Excluding Assessed Tax, Relative Percent											100%	100%
Controlled Environment Agriculture Sector [Member]
Disaggregation of Revenue [Line Items]
Total revenues											$ 26,135,111	$ 43,810,281
Revenue from Contract with Customer, Excluding Assessed Tax, Relative Percent											37%	66%
Commercial Sector [Member]
Disaggregation of Revenue [Line Items]
Total revenues											$ 43,784,937	$ 22,484,418
Revenue from Contract with Customer, Excluding Assessed Tax, Relative Percent											63%	34%
Equipment systems
Disaggregation of Revenue [Line Items]
Total revenues	3,035,758	4,688,534	2,905,035	3,880,432	10,078,887	17,067,344	7,593,569	27,146,231	10,629,327	31,026,663	$ 12,720,873	$ 33,119,480
Revenue from Contract with Customer, Excluding Assessed Tax, Relative Percent											18%	50%
Equipment systems | Controlled Environment Agriculture Sector [Member]
Disaggregation of Revenue [Line Items]
Total revenues											$ 12,720,873	$ 33,119,480
Equipment systems | Commercial Sector [Member]
Disaggregation of Revenue [Line Items]
Total revenues											0	0
Services
Disaggregation of Revenue [Line Items]
Total revenues	2,898,741	3,030,574	3,470,653	2,839,334	3,027,555	3,638,507	6,501,227	6,666,062	9,399,968	9,505,396	$ 11,919,920	$ 13,084,643
Revenue from Contract with Customer, Excluding Assessed Tax, Relative Percent											17%	20%
Services | Controlled Environment Agriculture Sector [Member]
Disaggregation of Revenue [Line Items]
Total revenues											$ 8,305,679	$ 8,016,433
Services | Commercial Sector [Member]
Disaggregation of Revenue [Line Items]
Total revenues											3,614,241	5,068,210
Construction design-build
Disaggregation of Revenue [Line Items]
Total revenues	13,466,093	10,592,469	10,195,338	5,384,267	2,917,321	0	20,787,807	2,917,321	34,253,900	8,301,588	$ 44,561,783	$ 19,080,746
Revenue from Contract with Customer, Excluding Assessed Tax, Relative Percent											64%	29%
Construction design-build | Controlled Environment Agriculture Sector [Member]
Disaggregation of Revenue [Line Items]
Total revenues											$ 4,391,087	$ 1,664,538
Construction design-build | Commercial Sector [Member]
Disaggregation of Revenue [Line Items]
Total revenues											40,170,696	17,416,208
Other
Disaggregation of Revenue [Line Items]
Total revenues	$ 186,337	$ 139,899	$ 183,745	$ 264,255	$ 257,739	$ 347,018	$ 323,644	$ 604,757	$ 509,981	$ 869,012	$ 717,472	$ 1,009,830
Revenue from Contract with Customer, Excluding Assessed Tax, Relative Percent											1%	2%
Other | Controlled Environment Agriculture Sector [Member]
Disaggregation of Revenue [Line Items]
Total revenues											$ 717,472	$ 1,009,830
Other | Commercial Sector [Member]
Disaggregation of Revenue [Line Items]
Total revenues											$ 0	$ 0

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Contract Assets and Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Contract Assets [Abstract]
Revenue recognized in excess of amounts paid or payable to the Company on uncompleted contracts (contract receivables), excluding retainage	$ 7,729,531	$ 2,874,141
Retainage included in contract assets due to being conditional on something other than solely passage of time	707,036	130,141
Contract with Customer, Asset, after Allowance for Credit Loss, Total	8,436,567	3,004,282
Contract Liabilities [Abstract]
Payments received or receivable (contract receivables) in excess of revenue recognized on uncompleted contracts (contract liabilities)	3,895,826	2,036,606
Retainage included in contract liabilities due to being conditional on something other than solely passage of time	54,307	0
Contract with Customer, Liability, Total	$ 3,950,133	$ 2,036,606

RELATED PARTY TRANSACTIONS - Sc

RELATED PARTY TRANSACTIONS - Schedule of Related Party Revenues (Details) - USD ($)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2023

Jun. 30, 2023

Mar. 31, 2023

Sep. 30, 2022

Jun. 30, 2022

Mar. 31, 2022

Jun. 30, 2023

Jun. 30, 2022

Sep. 30, 2023

Sep. 30, 2022

Dec. 31, 2023

Dec. 31, 2022

Related Party Transaction [Line Items]

Revenue from Contract with Customer, Excluding Assessed Tax

$ 19,586,929

$ 18,451,476

$ 16,754,771

$ 12,368,288

$ 16,281,502

$ 21,052,869

$ 35,206,247

$ 37,334,371

$ 54,793,176

$ 49,702,659

$ 69,920,048

$ 66,294,699

Cloud 9 Support, PotCo LLC, And CEA Consortium

Related Party Transaction [Line Items]

Revenue from Contract with Customer, Excluding Assessed Tax

1,232,730

25,863

Cloud 9 Support [Member]

Related Party Transaction [Line Items]

Revenue from Contract with Customer, Excluding Assessed Tax

462

13,383

PotCo LLC [Member]

Related Party Transaction [Line Items]

Revenue from Contract with Customer, Excluding Assessed Tax

987,268

12,480

CEA Consortium [Member]

Related Party Transaction [Line Items]

Revenue from Contract with Customer, Excluding Assessed Tax

$ 245,000

$ 0

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - Schedule of Related Party Accounts Receivable (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Related Party Transaction [Line Items]
Accounts Receivable, after Allowance for Credit Loss, Current	$ 21,648,901	$ 18,201,499	$ 15,334,987	$ 21,821,542	$ 15,132,566	$ 12,234,400	$ 14,903,543	$ 13,467,120
Cloud 9 Support, PotCo LLC, And CEA Consortium
Related Party Transaction [Line Items]
Accounts Receivable, after Allowance for Credit Loss, Current	408,088				24,094
Cloud 9 Support [Member]
Related Party Transaction [Line Items]
Accounts Receivable, after Allowance for Credit Loss, Current	0				3,920
PotCo LLC [Member]
Related Party Transaction [Line Items]
Accounts Receivable, after Allowance for Credit Loss, Current	163,088				20,174
CEA Consortium [Member]
Related Party Transaction [Line Items]
Accounts Receivable, after Allowance for Credit Loss, Current	$ 245,000				$ 0

PREPAID EXPENSES AND OTHER CU_3

PREPAID EXPENSES AND OTHER CURRENT ASSETS - Schedule of Prepayments and Other Assets (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Vendor Prepayments, Current	$ 130,522				$ 1,882,760
Prepaid Expense, Current	1,168,309				1,205,756
Deferred financing cost (See Note 10 - Debt)	181,118				0
Prepaid Inventory, Current	228,858				320,372
Other Assets, Current	42,757				38,766
Prepaid Expense and Other Assets, Current	$ 1,751,564	$ 2,130,775	$ 2,509,621	$ 3,858,833	$ 3,447,654	$ 4,281,747	$ 5,778,806	$ 9,718,741

PROPERTY PLANT & EQUIPMENT, N_3

PROPERTY PLANT & EQUIPMENT, NET - Schedule of Property, Plant & Equipment (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Property, Plant and Equipment [Line Items]
Accumulated depreciation	$ (1,095,516)				$ (667,269)
Total property plant and equipment, net	1,419,393	$ 1,456,009	$ 1,332,908	$ 1,366,761	1,307,146	$ 830,406	$ 864,022	$ 207,638
Computers and technology equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	294,322				232,405
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	325,485				234,389
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	228,760				306,719
Vehicles
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	432,823				456,797
Software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,087,569				685,580
Other equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 145,950				$ 58,525

PROPERTY PLANT & EQUIPMENT, N_4

PROPERTY PLANT & EQUIPMENT, NET - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 580,487	$ 423,286

INVESTMENTS - Narrative (Detail

INVESTMENTS - Narrative (Details)			1 Months Ended	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Aug. 30, 2023 USD ($)	Oct. 30, 2021 USD ($) shares	Aug. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 $ / shares shares	Oct. 30, 2021 $ / shares
Debt and Equity Securities, FV-NI [Line Items]
Investments				$ 2,572,103	$ 2,500,000	$ 2,584,964	$ 2,500,000	$ 0	$ 2,546,574	$ 0	$ 2,559,307
Class of warrant or right, outstanding (in shares) | shares										511,681	337,150	395,483
Exercise price of warrants or rights (in dollars per share) | $ / shares										$ 8.74	$ 12.63	$ 11.65
Proceeds from sale of investment				$ 0	$ 32,210	$ 0	$ 0	$ 2,326,468	$ 0	$ 2,422,682	$ 222,380
XS Financial, Inc.
Debt and Equity Securities, FV-NI [Line Items]
Class of warrant or right, outstanding (in shares) | shares		1,250,000
Exercise price of warrants or rights (in dollars per share) | $ / shares													$ 0.45
XS Financial, Inc. | Prior to any NASDAQ Listing
Debt and Equity Securities, FV-NI [Line Items]
Debt, interest rate		9.50%
Debt, cash interest, interest rate		7.50%
Debt instrument, interest paid in kind, interest rate		2%
XS Financial, Inc. | Post any Listing
Debt and Equity Securities, FV-NI [Line Items]
Debt, interest rate		8%
XS Financial, Inc. | Convertible Notes Payable | Convertible Debt
Debt and Equity Securities, FV-NI [Line Items]
Debt instrument, face amount		$ 43,500,000
Option to extend maturity date, period		1 year
XS Financial, Inc.
Debt and Equity Securities, FV-NI [Line Items]
Investments		$ 2,500,000
Sale of investment			$ 2,300,000
Proceeds from sale of investment	$ 2,300,000
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Annual Amount										$ 300,000

GOODWILL & INTANGIBLE ASSETS -

GOODWILL & INTANGIBLE ASSETS - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 9,688,975	$ 15,019,671	$ 15,019,671	$ 15,019,671	$ 15,019,671	$ 11,434,178	$ 11,434,178	$ 7,738,021
Goodwill, impairment	5,330,696	0
Intangible asset amortization	1,056,180	1,059,779
Intangible asset impairment	$ 942,899	$ 0

GOODWILL & INTANGIBLE ASSETS _2

GOODWILL & INTANGIBLE ASSETS - Schedule of Intangible Assets (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 5,771,038				$ 6,713,937
Finite-Lived Intangible Assets, Accumulated Amortization	(2,391,997)				(1,335,817)
Finite-Lived Intangible Assets, Net, Total	3,379,041				5,378,120
Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	72,567				72,567
Intangible Assets, Gross (Excluding Goodwill), Total	5,843,605				6,786,504
Intangible Assets, Net (Excluding Goodwill), Total	3,451,608	$ 4,634,672	$ 4,876,503	$ 5,140,667	5,450,687	$ 4,461,403	$ 4,886,740	$ 1,412,965
Trade name
Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	28,291				28,291
Patents
Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	44,276				44,276
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	3,269,201				4,212,100
Finite-Lived Intangible Assets, Accumulated Amortization	(1,004,743)				(401,997)
Finite-Lived Intangible Assets, Net, Total	2,264,458				3,810,103
Trademarks and trade names
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	1,778,000				1,778,000
Finite-Lived Intangible Assets, Accumulated Amortization	(663,417)				(307,817)
Finite-Lived Intangible Assets, Net, Total	1,114,583				1,470,183
Backlog
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	707,400				707,400
Finite-Lived Intangible Assets, Accumulated Amortization	(707,400)				(626,003)
Finite-Lived Intangible Assets, Net, Total	0				81,397
Licenses
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	16,437				16,437
Finite-Lived Intangible Assets, Accumulated Amortization	(16,437)				0
Finite-Lived Intangible Assets, Net, Total	$ 0				$ 16,437

GOODWILL & INTANGIBLE ASSETS _3

GOODWILL & INTANGIBLE ASSETS - Schedule of Future Amortization Expenses of Intangible Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Intangible Asset, Expected Amortization, Year One	$ 779,955
Finite-Lived Intangible Asset, Expected Amortization, Year Two	779,948
Finite-Lived Intangible Asset, Expected Amortization, Year Three	738,364
Finite-Lived Intangible Asset, Expected Amortization, Year Four	513,714
Finite-Lived Intangible Asset, Expected Amortization, Year Five	405,306
Finite-Lived Intangible Asset, Expected Amortization, Year Six	161,754
Finite-Lived Intangible Assets, Net, Total	$ 3,379,041	$ 5,378,120

ACCRUED EXPENSES - Schedule of

ACCRUED EXPENSES - Schedule of Accrued Expenses (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Payables and Accruals [Abstract]
Accrued operating expenses	$ 277,987				$ 446,286
Accrued wages and related expenses	1,349,195				616,297
Business development accrual	376,816				486,908
Accrued interest expense	26,000				0
Accrued 401(k)	66,642				262,599
Accrued tax payable	3,187,638				3,404,424
Total accrued expenses	$ 5,284,278	$ 5,715,544	$ 6,790,346	$ 7,099,711	$ 5,216,514	$ 7,321,386	$ 4,533,721	$ 4,253,589

PROMISSORY NOTE AND DEBT - Sche

PROMISSORY NOTE AND DEBT - Schedule of Debt (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Long Term And Short Term Debt Instruments [Line Items]
Debt, Long-Term and Short-Term, Combined Amount, Total	$ 3,204,840	$ 3,832,682
Long-Term Debt And Short-Term Debt, Current Maturities	(3,204,840)	(3,832,682)
Long Term Debt And Short-Term Debt, Excluding Current Maturities	0	0
Insurance Policies [Member]
Schedule Of Long Term And Short Term Debt Instruments [Line Items]
Short-term debt	129,600	0
Promissory Note [Member] | DVO
Schedule Of Long Term And Short Term Debt Instruments [Line Items]
Long-term debt	575,240	3,832,682
Revolving Facility | Line of Credit [Member]
Schedule Of Long Term And Short Term Debt Instruments [Line Items]
Long-term debt	$ 2,500,000	$ 0

PROMISSORY NOTE AND DEBT - Narr

PROMISSORY NOTE AND DEBT - Narrative (Details)					3 Months Ended
	Oct. 02, 2024 USD ($) tradingDay	Oct. 01, 2024 USD ($)	Dec. 13, 2023 USD ($) tradingDay tranche	Nov. 01, 2022 USD ($) qtr	Mar. 31, 2024	Dec. 31, 2023
Subsequent Event
Line of Credit Facility [Line Items]
Cash and warrant compensation, payout criteria, line of credit drawn by borrower, amount to exceed	$ 6,000,000
Value of warrants to be issued, if circumstances met	$ 200,000	$ 160,000
Warrants to be issued if criteria met, price of warrant, percent of daily volume weighted average closing price, if trading day criteria met	110%
Warrants to be issued if criteria met, price of warrant, percent of daily volume weighted average closing price criteria, number of consecutive trading days | tradingDay	10
Cash and warrant compensation, additional cash fee earned, If borrowing criteria met	$ 200,000
Insurance Policies [Member]
Line of Credit Facility [Line Items]
Debt, average interest rate						9.89%
Bancroft Capital, LLC
Line of Credit Facility [Line Items]
Cash and warrant compensation, number of separate tranches | tranche			2
Cash and warrant compensation, payout criteria, line of credit drawn by borrower, amount to exceed			$ 4,500,000
Bancroft Capital, LLC | Tranche One
Line of Credit Facility [Line Items]
Value of warrants to be issued, if circumstances met			$ 200,000
Warrants to be issued if criteria met, price of warrant, percent of daily volume weighted average closing price, if trading day criteria met			110%
Warrants to be issued if criteria met, price of warrant, percent of daily volume weighted average closing price criteria, number of consecutive trading days | tradingDay			10
Warrants to be issued if criteria met, exercise period, number of months from the date of issuance			6 months
Bancroft Capital, LLC | Tranche Two
Line of Credit Facility [Line Items]
Cash and warrant compensation, payout criteria, line of credit drawn by borrower, amount to exceed			$ 4,500,000
Value of warrants to be issued, if circumstances met			$ 200,000
Warrants to be issued if criteria met, price of warrant, percent of daily volume weighted average closing price, if trading day criteria met			110%
Warrants to be issued if criteria met, price of warrant, percent of daily volume weighted average closing price criteria, number of consecutive trading days | tradingDay			10
Bancroft Capital, LLC | Tranche One
Line of Credit Facility [Line Items]
Cash and warrant compensation, cash fee earned			$ 200,000
Bancroft Capital, LLC | Tranche Two
Line of Credit Facility [Line Items]
Cash and warrant compensation, additional cash fee earned, If borrowing criteria met			200,000
Line of Credit [Member] | Revolving Facility | Loan Agreement | UG Construction, Inc. | Gemini Finance Corp.
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity (up to)			$ 10,000,000
Extension period following initial term			9 months
Debt, covenant, lender non-renewal written notice, minimum number of days prior to initial term expiration			60 days
Secured Promissory Note | UG Construction, Inc. | Gemini Finance Corp.
Line of Credit Facility [Line Items]
Maximum number of days draws due and payable			180 days
Debt, interest rate			1.75%
Promissory Note [Member] | DVO
Line of Credit Facility [Line Items]
Debt, face amount				$ 3,806,250
Debt, payment terms, number of consecutive quarters | qtr				4
Debt, payment terms, remaining three payments, number of days following end of each fiscal quarter				10 days
Promissory Note [Member] | DVO | Subsequent Event
Line of Credit Facility [Line Items]
Debt, interest rate during period					10%

RIGHT OF USE ASSETS AND LIABI_3

RIGHT OF USE ASSETS AND LIABILITIES - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) lease	Dec. 31, 2022 USD ($) lease	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)
Lessee, Lease, Description [Line Items]
Number of operating leases	7	7
Operating lease, interest rate	8%	8%
Number of leases that include warehouse	1	1
Operating lease right of use assets, net | $	$ 2,041,217	$ 2,618,825	$ 2,217,738	$ 2,396,668	$ 2,542,644	$ 1,193,161	$ 708,876	$ 693,524
Operating Lease, Expense | $	$ 460,347	$ 192,955
Minimum
Lessee, Lease, Description [Line Items]
Operating lease, term of contract	1 year
Maximum
Lessee, Lease, Description [Line Items]
Operating lease, term of contract	5 years
2WR, Emerald, and DVO Acquisitions
Lessee, Lease, Description [Line Items]
Number of operating leases acquired via business combinations	5	5

RIGHT OF USE ASSETS AND LIABI_4

RIGHT OF USE ASSETS AND LIABILITIES - Schedule of Operating Lease Liabilities (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Leases [Abstract]
Operating Lease, Liability, Total	$ 2,087,503				$ 2,645,598
Operating Lease, Liability, Current	(707,141)	$ (598,447)	$ (617,815)	$ (606,648)	(600,816)	$ (354,403)	$ (283,727)	$ (219,836)
Operating lease liabilities	$ 1,380,362	$ 1,666,138	$ 1,822,754	$ 1,964,804	$ 2,044,782	$ 656,583	$ 427,826	$ 474,862

RIGHT OF USE ASSETS AND LIABI_5

RIGHT OF USE ASSETS AND LIABILITIES - Schedule of Future Minimum Lease Payments (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Lessee, Operating Lease, Liability, to be Paid, Year One	$ 754,076
Lessee, Operating Lease, Liability, to be Paid, Year Two	573,133
Lessee, Operating Lease, Liability, to be Paid, Year Three	404,751
Lessee, Operating Lease, Liability, to be Paid, Year Four	346,812
Lessee, Operating Lease, Liability, to be Paid, Year Five	253,415
Lessee, Operating Lease, Liability, to be Paid, after Year Five	82,488
Lessee, Operating Lease, Liability, to be Paid, Total	2,414,675
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(327,172)
Operating Lease, Liability	$ 2,087,503	$ 2,645,598

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)		3 Months Ended			6 Months Ended		9 Months Ended		12 Months Ended
	Aug. 11, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Loss on settlement		$ 0	$ (1,500,000)	$ 0	$ (1,500,000)	$ 0	$ (1,500,000)	$ 0	$ (1,500,000)	$ 0
Crest Ventures, LLC Litigation | Settled Litigation
Loss Contingencies [Line Items]
Loss contingency, damages paid	$ 1,500,000
Loss on settlement			$ (1,500,000)

RISKS AND UNCERTAINTIES - Sched

RISKS AND UNCERTAINTIES - Schedule of Concentration Risk (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Purchases | Supplier Concentration Risk | Supplier One [Member]
Concentration Risk [Line Items]
Concentration risk, percentage		13%
Purchases | Supplier Concentration Risk | Supplier Two [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	11%
Accounts Payable | Supplier Concentration Risk | Supplier Two [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	13%
Accounts Payable | Supplier Concentration Risk | Supplier Three [Member]
Concentration Risk [Line Items]
Concentration risk, percentage		11%
Customer One [Member] | Revenue Benchmark | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage		10%
Customer Two [Member] | Revenue Benchmark | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage		13%
Customer Five [Member] | Revenue Benchmark | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	28%	17%
Customer Three [Member] | Revenue Benchmark | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	15%
Customer Three [Member] | Accounts Receivable | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	57%	24%
Customer Four [Member] | Accounts Receivable | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage		10%
Total Customers Exceeding 10% | Revenue Benchmark | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	43%	40%

STOCK-BASED COMPENSATION - Narr

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Sep. 12, 2022	Feb. 02, 2022	Jan. 18, 2022	Dec. 31, 2021	May 24, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 2,199,046	$ 2,571,785
Stock repurchase program, authorized amount (up to)	1,200,000		$ 10,500,000	$ 8,500,000	$ 7,000,000	$ 1,100,000	$ 5,000,000
Stock options exercisable, aggregate intrinsic value	0	4,021,834
Stock options outstanding, aggregate intrinsic value	$ 0	$ 4,021,834
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Requisite Service Period	1 year
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Requisite Service Period	3 years
Stock Grants | Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, vested and expected to vest, outstanding, number (in shares)	503,699	96,170
Stock Grants | Common Stock | Employees and Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, vested and expected to vest, outstanding, number (in shares)	332,984	87,442

STOCK-BASED COMPENSATION - Sche

STOCK-BASED COMPENSATION - Schedule of RSU Grant Activity (Details) - Restricted Stock Units (RSUs) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Grants unissued, beginning balance (in shares)	505,009	199,282
Grants awarded (in shares)	628,523	531,326
Forfeiture/cancelled (in shares)	(50,066)	(129,429)
Grants vested and issued (in shares)	(397,210)	(87,442)
Grants vested and unissued at year-end (in shares)	(106,844)	(8,728)
Grants unissued, ending balance (in shares)	579,412	505,009

STOCK-BASED COMPENSATION - Sc_2

STOCK-BASED COMPENSATION - Schedule of RSU Vesting Periods (Details) - Restricted Stock Units (RSUs)	12 Months Ended
	Dec. 31, 2023 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares (in shares) | shares	579,412
Unrecognized Stock Compensation Expense | $	$ 1,250,246
Share-based Payment Arrangement, Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares (in shares) | shares	240,060
Unrecognized Stock Compensation Expense | $	$ 911,704
Share-based Payment Arrangement, Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares (in shares) | shares	182,090
Unrecognized Stock Compensation Expense | $	$ 170,045
Share-based Payment Arrangement, Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares (in shares) | shares	157,262
Unrecognized Stock Compensation Expense | $	$ 168,497

STOCK-BASED COMPENSATION - Sc_3

STOCK-BASED COMPENSATION - Schedule of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Stock options outstanding, beginning balance (in shares)	601,427	641,337
Issued (in shares)	0	43,161
Exercised (in shares)	0	(4,555)
Forfeited (in shares)	(99,598)	(78,516)
Stock options outstanding, ending balance (in shares)	501,829	601,427	641,337
Stock options exercisable (in shares)	471,288	511,991
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Additional Disclosures [Abstract]
Stock options outstanding, beginning balance (in years)		5 years 5 months 26 days	6 years 5 months 26 days
Issued (in years)	0 years	0 years
Exercised (in years)	0 years	0 years
Forfeited (in years)	0 years	0 years
Stock options outstanding, ending balance (in years)	4 years 8 months 1 day	7 years 10 months 6 days
Stock options exercisable (in years)	0 years	0 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Stock options outstanding, beginning balance (in dollars per share)	$ 6.84	$ 6.68
Issued (in dollars per share)	0	8.64
Exercised (in dollars per share)	0	6
Forfeited (in dollars per share)	7.01	6.55
Stock options outstanding, ending balance (in dollars per share)	6.81	6.84	$ 6.68
Stock options exercisable (in dollars per share)	$ 6.70	$ 6.58

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($)			1 Months Ended	12 Months Ended		31 Months Ended
	May 24, 2021	Feb. 17, 2021	Feb. 28, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Sep. 12, 2022	Feb. 02, 2022	Jan. 18, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock repurchase program, authorized amount (up to)	$ 5,000,000			$ 1,200,000		$ 1,200,000	$ 10,500,000	$ 8,500,000	$ 7,000,000	$ 1,100,000
Stock repurchase program, period in force	12 months
Stock repurchase program, increased authorized amount							$ 2,000,000	$ 1,500,000	$ 2,000,000
Stock repurchased, average price per share (in dollars per share)			$ 8.50		$ 7.33	$ 8.25
Stock repurchased during period			$ 3,000,000		$ 4,362,052	$ 9,073,622
Stock repurchased (in shares)			350,000	0	594,918	1,099,833
Stock repurchase program, amount remaining under program				$ 1,429,458		$ 1,429,458
IPO
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of stock, number of shares issued (in shares)		6,210,000
Sale of stock, share price (in dollars per share)		$ 10
Sale of stock, total gross offering proceeds		$ 62,100,000

INCOME TAXES - Schedule of Loss

INCOME TAXES - Schedule of Loss Before Income Tax (Details) - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Domestic											$ (23,999,000)	$ (13,862,000)
Foreign											(1,344,000)	(2,376,000)
Loss before income taxes	$ (3,822,122)	$ (5,763,909)	$ (5,251,201)	$ (7,454,669)	$ (1,823,184)	$ (1,099,938)	$ (11,015,110)	$ (2,923,122)	$ (14,837,232)	$ (10,377,791)	$ (25,343,452)	$ (16,237,991)

INCOME TAXES - Schedule of Inco

INCOME TAXES - Schedule of Income Tax Benefit (Details) - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Current
Federal											$ 0	$ 0
State											(50,000)	(72,000)
Foreign											0	0
Current income tax expense (benefit)											(50,000)	(72,000)
Deferred
Federal											(44,000)	859,000
State											0	196,000
Foreign											0	0
Amortization of right-of-use asset											(44,000)	1,055,315
Income tax benefit	$ 0	$ 0	$ 0	$ (29,970)	$ 944,999	$ 0	$ 0	$ 944,999	$ 0	$ 915,029	$ (94,209)	$ 983,315

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Deferred Income Tax Expense (Benefit)	$ (44,000)	$ 1,055,315
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 34,163,000

INCOME TAXES - Effective Income

INCOME TAXES - Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Statutory Federal income tax rate	21%	21%
State income taxes, net of federal benefit	3%	2%
Research and development tax credits	0%	0%
Change in valuation allowance	(18.00%)	(14.00%)
Change in Tax Rate	0%	0%
Permanent differences	(2.00%)	(3.00%)
Goodwill Impairment	(4.40%)	0%
Other	0%	0%
Effective income tax rate	0%	6%

INCOME TAXES - Schedule of Defe

INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Federal, state and foreign NOL carryover	$ 9,532	$ 5,618
Lease Liabilities	461	638
Bad Debts and Other Reserves	73	26
Fixed Assets	7
Investments	485	421
Share-based Compensation	0	0
Interest Expense	46	22
Other	194	89
Total deferred tax assets	10,798	6,814
Valuation Allowance	(9,786)	(5,114)
Net deferred tax assets	1,012	1,700
Deferred tax liabilities:
Goodwill	(66)	(9)
Intangible Assets	(539)	(1,010)
ROU Assets	(451)	(632)
Fixed Assets		(49)
Net deferred tax asset (liability)	$ (44)	$ 0

INCOME TAXES - Schedule of Oper

INCOME TAXES - Schedule of Operating Loss Carryforwards (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, expiring in 2037	$ 1,945
Operating loss carryforwards, with no expiration	32,218
Operating loss carryforwards	34,163
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	29,080
Foreign Tax Authority | Canada Revenue Agency
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	1,997
Foreign Tax Authority | Tax and Customs Administration, Netherlands
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 1,724

BUSINESS DEVELOPMENT (Details)

BUSINESS DEVELOPMENT (Details)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2023 USD ($)

Jun. 30, 2023 USD ($)

Mar. 31, 2023 USD ($)

Sep. 30, 2022 USD ($)

Jun. 30, 2022 USD ($)

Mar. 31, 2022 USD ($)

Jun. 30, 2023 USD ($)

Jun. 30, 2022 USD ($)

Sep. 30, 2023 USD ($)

Sep. 30, 2022 USD ($)

Dec. 31, 2023 USD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 internationalVendor

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Number of international vendors | internationalVendor

1

Business development | $

$ 0

$ 0

$ 0

$ 3,299,864

$ 0

$ 0

$ 0

$ 0

$ 0

$ 3,299,864

$ 0

$ 3,299,864

WARRANTS - Schedule of Warrant

WARRANTS - Schedule of Warrant Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Class Of Warrant Or Right, Outstanding [Roll Forward]
Warrants outstanding, beginning balance (in shares)	337,150	395,483
Exercised (in shares)	0	(18,196)
Terminated – cashless exercise (in shares)		(40,137)
Terminated (in shares)	0
Issued for line of credit (in shares)	175,531
Expired (in shares)		0
Expired loan extension (in shares)	(1,000)
Warrants outstanding, ending balance (in shares)	511,681	337,150
Warrants exercisable (in shares)	337,150	337,150
Weighted Average Exercise Price [Abstract]
Warrants outstanding, beginning balance (in dollars per share)	$ 12.63	$ 11.65
Exercised (in dollars per share)	0	6
Terminated – cashless exercise (in dollars per share)		6
Terminated (in dollars per share)	0
Issued for line of credit (in dollars per share)	1.25
Expired (in dollars per share)		0
Expired loan extension (in dollars per share)	6
Warrants outstanding, ending balance (in dollars per share)	8.74	12.63
Warrants exercisable (in dollars per share)	$ 12.63	$ 12.63

WARRANTS - Narrative (Details)

WARRANTS - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants, weighted-average life	4 years 14 days
Warrants, outstanding, intrinsic value	$ 31,009
Warrants, exercisable, intrinsic value	$ 31,009
Measurement Input, Price Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants, measurement input	1

SEGMENTS (Details)

SEGMENTS (Details)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting Information [Line Items]
Total revenues	$ 19,586,929	$ 18,451,476	$ 16,754,771	$ 12,368,288	$ 16,281,502	$ 21,052,869	$ 35,206,247	$ 37,334,371	$ 54,793,176	$ 49,702,659	$ 69,920,048	$ 66,294,699
Total cost of revenues	17,163,644	15,939,298	13,746,134	9,888,339	12,832,931	16,435,526	29,685,432	29,268,457	46,849,076	39,156,796	60,017,382	54,139,177
Gross profit	2,423,285	2,512,178	3,008,637	2,479,949	3,448,571	4,617,343	5,520,815	8,065,914	7,944,100	10,545,863	$ 9,902,666	$ 12,155,522
Gross profit %											0.14	0.18
Intangible asset amortization											$ 1,056,180	$ 1,059,779
Business development	0	0	0	3,299,864	0	0	0	0	0	3,299,864	0	3,299,864
Income (Loss) before income taxes	(3,822,122)	(5,763,909)	(5,251,201)	(7,454,669)	(1,823,184)	(1,099,938)	(11,015,110)	(2,923,122)	(14,837,232)	(10,377,791)	(25,343,452)	(16,237,991)
Total assets	$ 54,974,001	$ 59,024,688	$ 62,205,831	$ 56,922,937	$ 64,548,533	$ 62,909,051	$ 59,024,688	$ 64,548,533	$ 54,974,001	$ 56,922,937	49,513,067	60,294,487
Corporate/ Other
Segment Reporting Information [Line Items]
Total revenues											717,473	1,009,825
Total cost of revenues											517,986	732,065
Gross profit											$ 199,487	$ 277,760
Gross profit %											0.28	0.28
Intangible asset amortization											$ 0	$ 0
Business development											0	0
Income (Loss) before income taxes											(20,390,448)	(10,956,108)
Total assets											(2,202,231)	6,112,699
Equipment | Operating Segments
Segment Reporting Information [Line Items]
Total revenues											12,720,873	33,119,480
Total cost of revenues											11,081,532	28,776,022
Gross profit											$ 1,639,341	$ 4,343,458
Gross profit %											0.13	0.13
Intangible asset amortization											$ 0	$ 10,547
Business development											0	3,299,864
Income (Loss) before income taxes											(3,360,659)	(3,966,953)
Total assets											2,800,367	12,338,461
Services | Operating Segments
Segment Reporting Information [Line Items]
Total revenues											11,919,920	13,084,647
Total cost of revenues											7,222,964	6,239,013
Gross profit											$ 4,696,956	$ 6,845,634
Gross profit %											0.39	0.52
Intangible asset amortization											$ 411,680	$ 500,451
Business development											0	0
Income (Loss) before income taxes											(1,414,727)	645,181
Total assets											17,604,751	21,023,989
Construction | Operating Segments
Segment Reporting Information [Line Items]
Total revenues											44,561,782	19,080,747
Total cost of revenues											41,194,900	18,392,077
Gross profit											$ 3,366,882	$ 688,670
Gross profit %											0.08	0.04
Intangible asset amortization											$ 644,500	$ 548,781
Business development											0	0
Income (Loss) before income taxes											(177,618)	(1,960,111)
Total assets											$ 31,310,180	$ 20,819,338

QUARTERLY FINANCIAL INFORMATI_3

QUARTERLY FINANCIAL INFORMATION - Balance Sheet (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 1,074,842	$ 4,497,197	$ 8,292,054	$ 7,066,203	$ 11,754,349	$ 18,359,170	$ 22,530,583	$ 26,816,722
Accounts receivable, net	21,648,901	18,201,499	15,334,987	21,821,542	15,132,566	12,234,400	14,903,543	13,467,120
Contract receivables	8,436,567	6,816,440	6,677,312	2,817,407	3,004,282	1,270,902	543,687	0
Inventories						310,996	398,098	354,320
Prepaid expenses and other current assets	1,751,564	2,130,775	2,509,621	3,858,833	3,447,654	4,281,747	5,778,806	9,718,741
Total current assets	32,911,874	31,645,911	32,813,974	35,563,985	33,338,851	36,457,215	44,154,717	50,356,903
Non-current assets:
Property and equipment, net	1,419,393	1,456,009	1,332,908	1,366,761	1,307,146	830,406	864,022	207,638
Operating lease right of use assets, net	2,041,217	2,217,738	2,396,668	2,542,644	2,618,825	1,193,161	708,876	693,524
Investments	0	0	2,584,964	2,572,103	2,559,307	2,546,574	2,500,000	2,500,000
Goodwill	9,688,975	15,019,671	15,019,671	15,019,671	15,019,671	11,434,178	11,434,178	7,738,021
Intangible assets, net	3,451,608	4,634,672	4,876,503	5,140,667	5,450,687	4,461,403	4,886,740	1,412,965
Total non-current assets	16,601,193	23,328,090	26,210,714	26,641,846	26,955,636	20,465,722	20,393,816	12,552,148
Total assets	49,513,067	54,974,001	59,024,688	62,205,831	60,294,487	56,922,937	64,548,533	62,909,051
Current liabilities:
Accounts payable	24,203,769	21,050,096	18,496,871	14,825,010	9,870,645	6,529,122	7,966,159	7,951,995
Accrued expenses	5,284,278	5,715,544	6,790,346	7,099,711	5,216,514	7,321,386	4,533,721	4,253,589
Contract liabilities	3,950,133	2,976,201	4,283,025	3,166,192	2,036,606	2,026,161	671,685	0
Customer deposits	603,046	969,888	1,940,394	2,355,609	2,571,161	1,929,829	3,286,073	7,234,914
Contingent consideration	49,830	161,947	238,621	2,537,291	2,799,287	2,400,771	2,612,678	1,563,000
Notes payable	3,204,840	1,964,775	1,941,188	2,908,213	3,832,682	0	0	0
Operating lease liabilities	707,141	598,447	617,815	606,648	600,816	354,403	283,727	219,836
Total current liabilities	38,003,037	33,436,898	34,308,260	33,498,674	26,927,711	20,561,672	19,354,043	21,223,334
Non-current liabilities:
Operating lease liabilities, net of current portion	1,380,362	1,666,138	1,822,754	1,964,804	2,044,782	656,583	427,826	474,862
Deferred tax liability		0	0	0				0
Deferred tax liability	44,313				0	0	0
Total non-current liabilities	1,424,675	1,666,138	1,822,754	1,964,804	2,044,782	656,583	427,826	474,862
Total liabilities	39,427,712	35,103,036	36,131,014	35,463,478	28,972,493	21,218,255	19,781,869	21,698,196
Commitments and contingencies (note 12)
Stockholders’ equity
Preferred stock, $0.10 par value; 3,000,000 shares authorized; 0 shares issued and outstanding as of December 31, 2023 and December 31, 2022	0	0	0	0	0	0	0	0
Common stock, $0.001 par value; 30,000,000 shares authorized; 13,522,669 issued and 12,072,836 outstanding as of December 31, 2023 and 30,000,000 shares authorized; 12,292,104 issued and 10,842,271 outstanding as of December 31, 2022	13,523	13,120	13,056	12,452	12,292	11,949	11,911	11,628
Additional paid-in capital	88,389,756	87,575,340	86,775,991	84,861,365	84,189,965	82,375,477	83,769,588	79,335,877
Treasury shares, cost basis: 1,449,833 shares as of December 31, 2023 and 1,449,833 as of December 31, 2022	(12,045,542)	(12,045,542)	(12,045,542)	(12,045,542)	(12,045,542)	(11,639,937)	(11,456,667)	(11,456,667)
Accumulated deficit	(66,272,382)	(55,671,953)	(51,849,831)	(46,085,922)	(40,834,721)	(35,042,807)	(27,558,168)	(26,679,983)
Total shareholders’ equity	10,085,355	19,870,965	22,893,674	26,742,353	31,321,994	35,704,682	44,766,664	41,210,855	$ 45,173,173
Total liabilities and shareholders’ equity	49,513,067	54,974,001	59,024,688	62,205,831	60,294,487	56,922,937	64,548,533	62,909,051
As Reported
Current assets:
Cash	1,112,504	4,770,430	8,559,181	7,327,485	12,008,003	18,605,182	22,767,595	27,052,203
Accounts receivable, net	26,991,739	18,341,489	15,475,146	22,069,269	15,380,292	12,234,400	14,903,543	13,467,120
Contract receivables	10,071,951	8,378,657	6,948,417	2,817,407	3,004,282	1,270,902	543,687	0
Inventories						310,996	398,098	354,320
Prepaid expenses and other current assets	2,775,682	3,268,279	3,540,554	4,685,529	4,164,960	4,852,262	6,142,613	10,081,436
Total current assets	40,951,876	34,758,855	34,523,298	36,899,690	34,557,537	37,273,742	44,755,536	50,955,079
Non-current assets:
Property and equipment, net	1,419,393	1,456,009	1,332,908	1,366,761	1,307,146	830,406	864,022	207,638
Operating lease right of use assets, net	2,041,217	2,217,738	2,396,668	2,542,644	2,618,825	1,193,161	708,876	693,524
Investments	0	0	2,584,964	2,572,103	2,559,307	2,546,574	4,210,358	4,210,358
Goodwill	15,572,050	15,572,050	15,572,050	15,572,050	15,572,050	12,127,124	10,636,284	7,992,121
Intangible assets, net	4,394,507	4,634,672	4,876,503	5,140,667	5,450,687	4,461,403	4,886,740	1,412,965
Total non-current assets	23,427,167	23,880,469	26,763,093	27,194,225	27,508,015	21,158,668	21,306,280	14,516,606
Total assets	64,379,043	58,639,324	61,286,391	64,093,915	62,065,552	58,432,410	66,061,816	65,471,685
Current liabilities:
Accounts payable	25,411,243	22,194,304	18,552,579	14,865,846	9,960,364	6,508,946	7,946,023	7,930,985
Accrued expenses	4,071,231	4,074,098	5,183,451	5,215,255	3,196,961	5,747,624	3,381,263	3,106,790
Contract liabilities	8,063,325	1,981,728	3,344,832	2,413,423	1,294,452	2,026,161	671,685
Customer deposits	603,046	969,888	1,940,394	2,355,609	2,571,161	1,929,829	3,286,073	7,234,914
Contingent consideration	49,830	161,947	238,621	2,537,291	2,799,287	2,400,771	2,612,678	1,563,000
Notes payable	3,204,840	1,964,775	1,941,188	2,908,213	3,832,682	0	0	0
Operating lease liabilities	707,141	598,447	617,815	606,648	600,816	354,403	283,727	219,836
Total current liabilities	42,110,656	31,945,187	31,818,880	30,902,285	24,255,723	18,967,734	18,181,449	20,055,525
Non-current liabilities:
Operating lease liabilities, net of current portion	1,380,362	1,666,138	1,822,754	1,964,804	2,044,782	1,097,208	427,826	474,862
Deferred tax liability	817,419	865,802	914,185	968,151	1,033,283	863,325	1,201,112	332,565
Total non-current liabilities	2,197,781	2,531,940	2,736,939	2,932,955	3,078,065	1,960,533	1,628,938	807,427
Total liabilities	44,308,437	34,477,127	34,555,819	33,835,240	27,333,788	20,928,267	19,810,387	20,862,952
Commitments and contingencies (note 12)
Stockholders’ equity
Preferred stock, $0.10 par value; 3,000,000 shares authorized; 0 shares issued and outstanding as of December 31, 2023 and December 31, 2022	0	0	0	0	0	0		0
Common stock, $0.001 par value; 30,000,000 shares authorized; 13,522,669 issued and 12,072,836 outstanding as of December 31, 2023 and 30,000,000 shares authorized; 12,292,104 issued and 10,842,271 outstanding as of December 31, 2022	13,523	13,120	13,056	12,388	12,221	11,949	11,911	11,628
Additional paid-in capital	88,901,583	88,268,286	87,468,937	85,554,375	84,882,982	83,068,423	82,971,694	79,589,977
Treasury shares, cost basis: 1,449,833 shares as of December 31, 2023 and 1,449,833 as of December 31, 2022	(12,045,542)	(12,045,542)	(12,045,542)	(12,045,542)	(12,045,542)	(11,639,937)	(11,456,667)	(11,456,667)
Accumulated deficit	(56,798,958)	(52,073,667)	(48,705,879)	(43,262,546)	(38,117,897)	(33,936,292)	(25,275,509)	(23,536,205)
Total shareholders’ equity	20,070,606	24,162,197	26,730,572	30,258,675	34,731,764	37,504,143	46,251,429	44,608,733
Total liabilities and shareholders’ equity	64,379,043	58,639,324	61,286,391	64,093,915	62,065,552	58,432,410	66,061,816	65,471,685
Restatement Adjustments
Current assets:
Cash	(37,662)	(273,233)	(267,127)	(261,282)	(253,654)	(246,012)	(237,012)	(235,481)
Accounts receivable, net	(5,342,838)	(139,990)	(140,159)	(247,727)	(247,726)	0	0	0
Contract receivables	(1,635,384)	(1,562,217)	(271,105)	0	0	0	0	0
Inventories						0	0	0
Prepaid expenses and other current assets	(1,024,118)	(1,137,504)	(1,030,933)	(826,696)	(717,306)	(570,515)	(363,807)	(362,695)
Total current assets	(8,040,002)	(3,112,944)	(1,709,324)	(1,335,705)	(1,218,686)	(816,527)	(600,819)	(598,176)
Non-current assets:
Property and equipment, net	0	0	0	0	0	0	0	0
Operating lease right of use assets, net	0	0	0	0	0	0	0	0
Investments	0	0	0	0	0	0	(1,710,358)	(1,710,358)
Goodwill	(5,883,075)	(552,379)	(552,379)	(552,379)	(552,379)	(692,946)	797,894	(254,100)
Intangible assets, net	(942,899)	0	0	0	0	0	0	0
Total non-current assets	(6,825,974)	(552,379)	(552,379)	(552,379)	(552,379)	(692,946)	(912,464)	(1,964,458)
Total assets	(14,865,976)	(3,665,323)	(2,261,703)	(1,888,084)	(1,771,065)	(1,509,473)	(1,513,283)	(2,562,634)
Current liabilities:
Accounts payable	(1,207,474)	(1,144,208)	(55,708)	(40,836)	(89,719)	20,176	20,136	21,010
Accrued expenses	1,213,047	1,641,446	1,606,895	1,884,456	2,019,553	1,573,762	1,152,458	1,146,799
Contract liabilities	(4,113,192)	994,473	938,193	752,769	742,154	0	0	0
Customer deposits	0	0	0	0	0	0	0	0
Contingent consideration	0	0	0	0	0	0	0	0
Notes payable	0	0	0	0	0	0	0	0
Operating lease liabilities	0	0	0	0	0	0	0	0
Total current liabilities	(4,107,619)	1,491,711	2,489,380	2,596,389	2,671,988	1,593,938	1,172,594	1,167,809
Non-current liabilities:
Operating lease liabilities, net of current portion	0	0	0	0	0	(440,625)	0	0
Deferred tax liability		(865,802)	(914,185)	(968,151)			(1,201,112)	(332,565)
Deferred tax liability	(773,106)				(1,033,283)	(863,325)
Total non-current liabilities	(773,106)	(865,802)	(914,185)	(968,151)	(1,033,283)	(1,303,950)	(1,201,112)	(332,565)
Total liabilities	(4,880,725)	625,909	1,575,195	1,628,238	1,638,705	289,988	(28,518)	835,244
Commitments and contingencies (note 12)
Stockholders’ equity
Preferred stock, $0.10 par value; 3,000,000 shares authorized; 0 shares issued and outstanding as of December 31, 2023 and December 31, 2022	0	0	0	0	0	0	0	0
Common stock, $0.001 par value; 30,000,000 shares authorized; 13,522,669 issued and 12,072,836 outstanding as of December 31, 2023 and 30,000,000 shares authorized; 12,292,104 issued and 10,842,271 outstanding as of December 31, 2022	0	0	0	64	71	0	0	0
Additional paid-in capital	(511,827)	(692,946)	(692,946)	(693,010)	(693,017)	(692,946)	797,894	(254,100)
Treasury shares, cost basis: 1,449,833 shares as of December 31, 2023 and 1,449,833 as of December 31, 2022	0	0	0	0	0	0	0	0
Accumulated deficit	(9,473,424)	(3,598,286)	(3,143,952)	(2,823,376)	(2,716,824)	(1,106,515)	(2,282,659)	(3,143,778)
Total shareholders’ equity	(9,985,251)	(4,291,232)	(3,836,898)	(3,516,322)	(3,409,770)	(1,799,461)	(1,484,765)	(3,397,878)
Total liabilities and shareholders’ equity	$ (14,865,976)	$ (3,665,323)	$ (2,261,703)	$ (1,888,084)	$ (1,771,065)	$ (1,509,473)	$ (1,513,283)	$ (2,562,634)

QUARTERLY FINANCIAL INFORMATI_4

QUARTERLY FINANCIAL INFORMATION - Statement of Operations and Comprehensive Loss (Details) - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Revenues:
Total revenues	$ 19,586,929	$ 18,451,476	$ 16,754,771	$ 12,368,288	$ 16,281,502	$ 21,052,869	$ 35,206,247	$ 37,334,371	$ 54,793,176	$ 49,702,659	$ 69,920,048	$ 66,294,699
Cost of revenues:
Total cost of revenues	17,163,644	15,939,298	13,746,134	9,888,339	12,832,931	16,435,526	29,685,432	29,268,457	46,849,076	39,156,796	60,017,382	54,139,177
Gross profit	2,423,285	2,512,178	3,008,637	2,479,949	3,448,571	4,617,343	5,520,815	8,065,914	7,944,100	10,545,863	9,902,666	12,155,522
Operating expenses:
General and administrative	5,558,767	6,235,206	7,685,030	5,973,578	5,006,440	5,536,208	13,920,236	10,542,648	19,479,003	16,516,226	25,277,878	22,305,096
Depreciation and amortization	372,969	424,163	404,069	526,750	371,557	218,278	828,232	589,835	1,201,201	1,116,585	1,636,667	1,483,065
Business development	0	0	0	3,299,864	0	0	0	0	0	3,299,864	0	3,299,864
Total operating expenses	5,931,736	6,659,369	8,089,099	9,800,192	5,377,997	5,754,486	14,748,468	11,132,483	20,680,204	20,932,675	33,188,140	27,088,025
Loss from operations	(3,508,451)	(4,147,191)	(5,080,462)	(7,320,243)	(1,929,426)	(1,137,143)	(9,227,653)	(3,066,569)	(12,736,104)	(10,386,812)	(23,285,474)	(14,932,503)
Non-operating income (expenses):
Interest expense	(39,929)	(44,989)	(73,216)	(7,083)	(7,529)	(7,658)	(118,205)	(15,187)	(158,134)	(22,270)	(271,686)	(54,577)
Interest income	19,461	75,060	73,131	94,203	47,274	79,852	148,191	127,126	167,652	221,329	173,895	329,012
Change in fair value of contingent consideration	0	0	(160,232)	0	0	0	(160,232)	0	(160,232)	0	(160,232)	(436,905)
Write-down of investment	(258,492)	0	0	0	0	0	0	0	(258,492)	0	(258,492)	0
Loss on settlement	0	(1,500,000)	0				(1,500,000)	0	(1,500,000)	0	(1,500,000)	0
Other income (expense)	(34,711)	(146,789)	(10,422)	(221,546)	66,497	(34,989)	(157,211)	31,508	(191,922)	(190,038)	(41,463)	(192,443)
Total non-operating income (expenses)	(313,671)	(1,616,718)	(170,739)	(134,426)	106,242	37,205	(1,787,457)	143,447	(2,101,128)	9,021	(2,057,978)	(1,305,488)
Loss before income taxes	(3,822,122)	(5,763,909)	(5,251,201)	(7,454,669)	(1,823,184)	(1,099,938)	(11,015,110)	(2,923,122)	(14,837,232)	(10,377,791)	(25,343,452)	(16,237,991)
Income tax benefit	0	0	0	(29,970)	944,999	0	0	944,999	0	915,029	(94,209)	983,315
Net loss	(3,822,122)	(5,763,909)	(5,251,201)	(7,484,639)	(878,185)	(1,099,938)	(11,015,110)	(1,978,123)	(14,837,232)	(9,462,762)	(25,437,661)	(15,254,676)
Comprehensive loss	$ (3,822,122)	$ (5,763,909)	$ (5,251,201)	$ (7,484,639)	$ (878,185)	$ (1,099,938)	$ (11,015,110)	$ (1,978,123)	$ (14,837,232)	$ (9,462,762)	$ (25,437,661)	$ (15,254,676)
Loss per share – basic (in dollars per share)	$ (0.33)	$ (0.53)	$ (0.49)	$ (0.70)	$ (0.08)	$ (0.10)	$ (1.01)	$ (0.19)	$ (1.37)	$ (0.89)	$ (2.34)	$ (1.41)
Loss per share – diluted (in dollars per share)	$ (0.33)	$ (0.53)	$ (0.49)	$ (0.70)	$ (0.08)	$ (0.10)	$ (1.01)	$ (0.19)	$ (1.37)	$ (0.89)	$ (2.34)	$ (1.41)
Weighted average shares – basic (in shares)	11,649,790	10,945,978	10,772,705	10,674,796	10,508,972	10,508,972	10,859,820	10,527,975	10,859,820	10,577,453	10,881,675	10,786,967
Weighted average shares – diluted (in shares)	11,649,790	10,945,978	10,772,705	10,674,796	10,508,972	10,508,972	10,859,820	10,527,975	10,859,820	10,577,453	10,881,675	10,786,967
As Reported
Revenues:
Total revenues	$ 20,934,322	$ 18,837,545	$ 16,765,385	$ 12,368,288	$ 16,281,502	$ 21,052,869	$ 35,602,930	$ 37,334,371	$ 56,537,252	$ 49,702,659	$ 71,542,773	$ 67,029,934
Cost of revenues:
Total cost of revenues	18,077,606	15,962,911	13,923,537	9,775,697	12,779,556	16,150,849	29,886,448	28,930,405	47,964,054	38,706,102	61,251,211	52,824,215
Gross profit	2,856,716	2,874,634	2,841,848	2,592,591	3,501,946	4,902,020	5,716,482	8,403,966	8,573,198	10,996,557	10,291,562	14,205,719
Operating expenses:
General and administrative	5,592,354	6,336,894	7,484,450	5,666,904	5,057,324	5,551,523	13,821,344	10,608,847	19,413,698	16,275,751	25,332,332	22,059,775
Depreciation and amortization	372,969	424,163	404,069	526,750	371,557	218,278	828,232	589,835	1,201,201	1,116,585	1,636,667	1,483,065
Business development	0		0	3,299,864	0	0	0	0	0	3,299,864		3,299,864
Total operating expenses	5,965,323	6,761,057	7,888,519	9,493,518	5,428,881	5,769,801	14,649,576	11,198,682	20,614,899	20,692,200	26,968,999	26,842,704
Loss from operations	(3,108,607)	(3,886,423)	(5,046,671)	(6,900,927)	(1,926,935)	(867,781)	(8,933,094)	(2,794,716)	(12,041,701)	(9,695,643)	(16,677,437)	(12,636,985)
Non-operating income (expenses):
Interest expense	(39,929)	(44,989)	(73,216)	(6,953)	(7,659)	(7,658)	(118,205)	(15,317)	(158,134)	(22,270)	(271,686)	(54,579)
Interest income	19,461	75,060	73,131	94,203	47,274	79,852	148,191	127,126	167,652	221,329	173,895	329,012
Change in fair value of contingent consideration		0	(160,232)	0	0	0	(160,232)	0	(160,232)	0	(160,232)	(436,905)
Write-down of investment	(258,492)		0	(1,710,358)	0	0	0	0	(258,492)	(1,710,358)	(258,492)	(1,710,358)
Loss on settlement	0	(1,500,000)	0				(1,500,000)	0	(1,500,000)	0	(1,500,000)
Other income (expense)	(28,605)	(140,946)	(2,793)	(210,402)	71,564	(8,690)	(143,739)	62,874	(172,344)	(147,528)	(202,973)	(139,611)
Total non-operating income (expenses)	(307,565)	(1,610,875)	(163,110)	(1,833,510)	111,179	63,504	(1,773,985)	174,683	(2,081,550)	(1,658,827)	(2,219,488)	(2,963,016)
Loss before income taxes	(3,416,172)	(5,497,298)	(5,209,781)	(8,734,437)	(1,815,756)	(804,277)	(10,707,079)	(2,620,033)	(14,123,251)	(11,354,470)	(18,896,925)	(15,600,001)
Income tax benefit	48,384	53,965	65,132	73,654	76,452	108,060	119,097	184,512	167,481	258,166	215,864	322,092
Net loss	(3,367,788)	(5,443,333)	(5,144,649)	(8,660,783)	(1,739,304)	(696,217)	(10,587,982)	(2,435,521)	(13,955,770)	(11,096,304)	(18,681,061)	(15,277,909)
Comprehensive loss	$ (3,367,788)	$ (5,443,333)	$ (5,144,649)	$ (8,660,783)	$ (1,739,304)	$ (696,217)	$ (10,587,982)	$ (2,435,521)	$ (13,955,770)	$ (11,096,304)	$ (18,681,061)	$ (15,277,909)
Loss per share – basic (in dollars per share)	$ (0.29)	$ (0.50)	$ (0.48)	$ (0.81)	$ (0.17)	$ (0.07)	$ (0.97)	$ (0.23)	$ (1.29)	$ (1.05)	$ (1.72)	$ (1.42)
Loss per share – diluted (in dollars per share)	$ (0.29)	$ (0.50)	$ (0.48)	$ (0.81)	$ (0.17)	$ (0.07)	$ (0.97)	$ (0.23)	$ (1.29)	$ (1.05)	$ (1.72)	$ (1.42)
Weighted average shares – basic (in shares)				10,674,796	10,508,972	10,508,972					10,881,675	10,786,967
Weighted average shares – diluted (in shares)				10,674,796	10,508,972	10,508,972					10,881,675	10,786,967
Restatement Adjustments
Revenues:
Total revenues	$ (1,347,393)	$ (386,069)	$ (10,614)	$ 0	$ 0	$ 0	$ (396,683)	$ 0	$ (1,744,076)	$ 0	$ (1,622,725)	$ (735,235)
Cost of revenues:
Total cost of revenues	(913,962)	(23,613)	(177,403)	112,642	53,375	284,677	(201,016)	338,052	(1,114,978)	450,694	(1,233,829)	1,314,962
Gross profit	(433,431)	(362,456)	166,789	(112,642)	(53,375)	(284,677)	(195,667)	(338,052)	(629,098)	(450,694)	(388,896)	(2,050,197)
Operating expenses:
General and administrative	(33,587)	(101,688)	200,580	306,674	(50,884)	(15,315)	98,892	(66,199)	65,305	240,475	(54,454)	245,321
Depreciation and amortization	0	0	0	0	0	0	0	0	0	0	0	0
Business development	0	0	0	0	0	0	0	0	0	0		0
Total operating expenses	(33,587)	(101,688)	200,580	306,674	(50,884)	(15,315)	98,892	(66,199)	65,305	240,475	6,219,141	245,321
Loss from operations	(399,844)	(260,768)	(33,791)	(419,316)	(2,491)	(269,362)	(294,559)	(271,853)	(694,403)	(691,169)	(6,608,037)	(2,295,518)
Non-operating income (expenses):
Interest expense	0	0	0	(130)	130	0	0	130	0	0	0	2
Interest income	0	0	0	0	0	0	0	0	0	0	0	0
Change in fair value of contingent consideration	0	0	0	0	0	0	0	0	0	0	0	0
Write-down of investment	0	0	0	1,710,358	0	0	0	0	0	1,710,358	0	1,710,358
Loss on settlement	0	0	0				0	0	0	0	0
Other income (expense)	(6,106)	(5,843)	(7,629)	(11,144)	(5,067)	(26,299)	(13,472)	(31,366)	(19,578)	(42,510)	161,510	(52,832)
Total non-operating income (expenses)	(6,106)	(5,843)	(7,629)	1,699,084	(4,937)	(26,299)	(13,472)	(31,236)	(19,578)	1,667,848	161,510	1,657,528
Loss before income taxes	(405,950)	(266,611)	(41,420)	1,279,768	(7,428)	(295,661)	(308,031)	(303,089)	(713,981)	976,679	(6,446,527)	(637,990)
Income tax benefit	(48,384)	(53,965)	(65,132)	(103,624)	868,547	(108,060)	(119,097)	760,487	(167,481)	656,863	(310,073)	661,223
Net loss	(454,334)	(320,576)	(106,552)	1,176,144	861,119	(403,721)	(427,128)	457,398	(881,462)	1,633,542	(6,756,600)	23,233
Comprehensive loss	$ (454,334)	$ (320,576)	$ (106,552)	$ 1,176,144	$ 861,119	$ (403,721)	$ (427,128)	$ 457,398	$ (881,462)	$ 1,633,542	$ (6,756,600)	$ 23,233
Loss per share – basic (in dollars per share)	$ (0.04)	$ (0.03)	$ (0.01)	$ 0.11	$ 0.08	$ (0.04)	$ (0.04)	$ 0.04	$ (0.08)	$ 0.15	$ (0.62)	$ 0
Loss per share – diluted (in dollars per share)	$ (0.04)	$ (0.03)	$ (0.01)	$ 0.11	$ 0.08	$ (0.04)	$ (0.04)	$ 0.04	$ (0.08)	$ 0.15	$ (0.62)	$ 0
Weighted average shares – basic (in shares)				10,674,796	10,508,972	10,508,972					10,881,675	10,786,967
Weighted average shares – diluted (in shares)				10,674,796	10,508,972	10,508,972					10,881,675	10,786,967
Equipment systems
Revenues:
Total revenues	$ 3,035,758	$ 4,688,534	$ 2,905,035	$ 3,880,432	$ 10,078,887	$ 17,067,344	$ 7,593,569	$ 27,146,231	$ 10,629,327	$ 31,026,663	$ 12,720,873	$ 33,119,480
Cost of revenues:
Total cost of revenues	2,774,147	4,139,294	2,408,481	3,316,970	8,679,145	14,587,275	6,547,775	23,266,420	9,321,922	26,583,390	11,081,536	28,776,023
Equipment systems | As Reported
Revenues:
Total revenues	3,043,656	4,619,888	2,911,823	3,879,271	10,077,572	17,067,344	7,531,711	27,144,916	10,575,367	31,024,187	12,675,645	33,333,574
Cost of revenues:
Total cost of revenues	2,766,117	4,044,082	2,477,505	3,212,286	8,945,763	13,974,779	6,521,587	22,920,542	9,287,704	26,132,828	11,085,306	27,963,258
Equipment systems | Restatement Adjustments
Revenues:
Total revenues	(7,898)	68,646	(6,788)	1,161	1,315	0	61,858	1,315	53,960	2,476	45,228	(214,094)
Cost of revenues:
Total cost of revenues	8,030	95,212	(69,024)	104,684	(266,618)	612,496	26,188	345,878	34,218	450,562	(3,770)	812,765
Services
Revenues:
Total revenues	2,898,741	3,030,574	3,470,653	2,839,334	3,027,555	3,638,507	6,501,227	6,666,062	9,399,968	9,505,396	11,919,920	13,084,643
Cost of revenues:
Total cost of revenues	1,768,166	1,949,959	1,974,538	1,804,925	1,271,665	1,601,429	3,924,497	2,873,094	5,692,663	4,678,019	7,222,964	6,239,013
Services | As Reported
Revenues:
Total revenues	2,898,741	3,034,574	3,470,653	2,839,334	3,027,555	3,638,507	6,505,227	6,666,062	9,403,968	9,505,396	11,923,920	12,862,308
Cost of revenues:
Total cost of revenues	1,768,166	1,949,959	1,997,423	1,796,967	951,672	1,929,248	3,947,382	2,880,920	5,715,548	4,677,887	7,222,968	6,225,634
Services | Restatement Adjustments
Revenues:
Total revenues	0	(4,000)	0	0	0	0	(4,000)	0	(4,000)	0	(4,000)	222,335
Cost of revenues:
Total cost of revenues	0	0	(22,885)	7,958	319,993	(327,819)	(22,885)	(7,826)	(22,885)	132	(4)	13,379
Construction design-build
Revenues:
Total revenues	13,466,093	10,592,469	10,195,338	5,384,267	2,917,321	0	20,787,807	2,917,321	34,253,900	8,301,588	44,561,783	19,080,746
Cost of revenues:
Total cost of revenues	12,483,972	9,755,240	9,229,973	4,570,506	2,692,700	0	18,985,213	2,692,700	31,469,185	7,263,206	41,194,894	18,392,076
Construction design-build | As Reported
Revenues:
Total revenues	14,813,486	11,048,997	10,205,952	5,384,267	2,917,321	0	21,254,949	2,917,321	36,068,435	8,301,588	46,254,967	19,822,901
Cost of revenues:
Total cost of revenues	13,413,066	9,876,622	9,315,993	4,570,506	2,692,700	0	19,192,615	2,692,700	32,605,681	7,263,206	42,442,858	17,905,172
Construction design-build | Restatement Adjustments
Revenues:
Total revenues	(1,347,393)	(456,528)	(10,614)	0	0	0	(467,142)	0	(1,814,535)	0	(1,693,184)	(742,155)
Cost of revenues:
Total cost of revenues	(929,094)	(121,382)	(86,020)	0	0	0	(207,402)	0	(1,136,496)	0	(1,247,964)	486,904
Other
Revenues:
Total revenues	186,337	139,899	183,745	264,255	257,739	347,018	323,644	604,757	509,981	869,012	717,472	1,009,830
Cost of revenues:
Total cost of revenues	137,359	94,805	133,142	195,938	189,421	246,822	227,947	436,243	365,306	632,181	517,988	732,065
Other | As Reported
Revenues:
Total revenues	178,439	134,086	176,957	265,416	259,054	347,018	311,043	606,072	489,482	871,488	688,241	1,011,151
Cost of revenues:
Total cost of revenues	130,257	92,248	132,616	195,938	189,421	246,822	224,864	436,243	355,121	632,181	500,079	730,151
Other | Restatement Adjustments
Revenues:
Total revenues	7,898	5,813	6,788	(1,161)	(1,315)	0	12,601	(1,315)	20,499	(2,476)	29,231	(1,321)
Cost of revenues:
Total cost of revenues	$ 7,102	$ 2,557	$ 526	$ 0	$ 0	$ 0	$ 3,083	$ 0	$ 10,185	$ 0	$ 17,909	$ 1,914

QUARTERLY FINANCIAL INFORMATI_5

QUARTERLY FINANCIAL INFORMATION - Statement of Cash Flows (Details) - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (3,822,122)	$ (5,763,909)	$ (5,251,201)	$ (7,484,639)	$ (878,185)	$ (1,099,938)	$ (11,015,110)	$ (1,978,123)	$ (14,837,232)	$ (9,462,762)	$ (25,437,661)	$ (15,254,676)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	372,969	424,163	404,069	526,750	371,557	218,278	828,232	589,835	1,201,201	1,116,585	1,636,667	1,483,065
Amortization of right-of-use asset			87,426			(27,405)	168,250	19,305	323,002	177,037	460,347	192,955
Stock-based compensation expense			479,641			849,791	1,102,188	2,202,829	1,985,683	1,860,767	2,199,046	2,571,785
Write-down of investment	258,492	0	0	0	0	0	0	0	258,492	0	258,492	0
Loss on settlement			0	0	0	0	1,500,000		1,500,000		308,229	950,575
Change in fair value of contingent consideration	0	0	160,232	0	0	0	160,232	0	160,232	0	160,232	436,905
Interest Income (Expense), Nonoperating, Net			12,792			0	25,654	0	24,886	46,573	121,867	281,687
Fair value adjustments to purchase price allocation						0		1,047,768		0
Changes in operating assets and liabilities (net of acquired amounts):
Accounts receivable and contract receivables			(6,502,104)			(1,848,114)	(3,875,451)	(666,957)	(6,881,091)	1,274,971	(11,948,620)	(3,172,241)
Prepaid expenses and other assets and property and equipment			(411,181)			1,262,837	938,035	5,197,082	1,316,110	6,574,777	2,525,209	7,926,330
Accounts payable, contract liabilities, customer deposits, and accrued expenses			7,751,597			(3,151,420)	10,315,705	(9,566,964)	10,035,305	(8,218,118)	12,979,969	(6,456,351)
Change in contingent consideration from indemnification			0				(1,236,296)		(917,699)		(917,699)	0
Operating lease liability			(57,635)			35,657	(150,266)	(61,343)	(298,405)	(209,756)	(436,320)	(251,733)
Deferred tax liability			0			0	0	(914,750)	0	(915,030)	(44,313)	914,750
Customer deposits			0			0	0	0	0	0		0
Net cash used in operating activities			(3,351,948)			(3,760,314)	(1,290,135)	(4,131,318)	(6,179,288)	(7,848,102)	(10,516,068)	(12,769,823)
Cash flows from investing activities:
Business combinations, net of cash acquired						0		(2,709,149)		(2,709,149)	0	(3,871,452)
Sale of investments			0			32,210	0	0	2,326,468	0	2,422,682	222,380
Purchases of property and equipment			(138,010)			(32,334)	(225,901)	(322,308)	(420,982)	(347,933)	(540,494)	(675,277)
Net cash provided by (used in) investing activities			(138,010)			(124)	(225,901)	(3,031,457)	1,905,486	(3,057,082)	1,882,188	(4,324,349)
Cash flows from financing activities:
Proceeds from issuance of common stock, net of offering costs						28,796		28,797		28,797	0	28,797
Repurchase of common stock						(3,773,177)		(3,773,177)		(3,956,447)	0	(4,362,052)
Additions to notes payable			0				0		0		2,500,000	0
Repayment of finance lease liability			(43,410)			(35,418)	(54,763)	(133,360)	(117,586)	(162,958)	(156,754)	(134,797)
Payments to settle contingent consideration			(230,309)				0		(479,457)		(479,362)	(1,040,386)
Repayments of notes payable			(924,469)				(1,891,496)		(2,386,307)		(3,909,511)	0
Net cash used in financing activities			(1,198,188)			(3,779,799)	(1,946,259)	(4,663,601)	(2,983,350)	(5,092,605)	(2,045,627)	(5,508,438)
Net change in cash			(4,688,146)			(7,540,237)	(3,462,295)	(11,826,376)	(7,257,152)	(15,997,789)	(10,679,507)	(22,602,610)
Cash at beginning of period	8,292,054	7,066,203	11,754,349	22,530,583	26,816,722	34,356,959	11,754,349	34,356,959	11,754,349	34,356,959	11,754,349	34,356,959
Cash at end of period	4,497,197	8,292,054	7,066,203	18,359,170	22,530,583	26,816,722	8,292,054	22,530,583	4,497,197	18,359,170	1,074,842	11,754,349
Supplemental cash flow information:
Stock issued for contingent consideration			191,854				191,854		1,400,511		1,820,857	0
Common stock and debt issued in acquisitions						0		11,662,570		11,662,570
Operating lease right-of-use asset and liability measurement			0			0	0	59,788	11,315	0	11,315	988,351
Prepaid assets financed by notes payable			0				0		518,400		648,000	0
Financing lease right-of-use asset and liability measurement			26,899			0	0	69,600	23,664	69,600	23,664	69,600
As Reported
Cash flows from operating activities:
Net loss	(3,367,788)	(5,443,333)	(5,144,649)	(8,660,783)	(1,739,304)	(696,217)	(10,587,982)	(2,435,521)	(13,955,770)	(11,096,304)	(18,681,061)	(15,277,909)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	372,969	424,163	404,069	526,750	371,557	218,278	828,232	589,835	1,201,201	1,116,585	1,636,667	1,483,065
Amortization of right-of-use asset			0			0	0	0	0	0	0	0
Stock-based compensation expense			479,641			882,000	1,102,188	1,764,000	1,824,835	1,860,767	2,199,046	2,571,785
Write-down of investment	258,492		0	1,710,358	0	0	0	0	258,492	1,710,358	258,492	1,710,358
Loss on settlement			0	0	0	0	1,500,000		0		0	950,575
Change in fair value of contingent consideration		0	160,232	0	0	0	160,232	0	160,232	0	160,232	436,905
Interest Income (Expense), Nonoperating, Net			(327,191)			56,921	(472,277)	54,942	(561,518)	42,373	(735,760)	(54,858)
Fair value adjustments to purchase price allocation						0		0		0
Changes in operating assets and liabilities (net of acquired amounts):
Accounts receivable and contract receivables			(6,827,927)			(354,181)	(4,424,814)	663,955	(8,782,141)	2,222,194	(19,245,685)	(2,517,745)
Prepaid expenses and other assets and property and equipment			(334,525)			1,439,679	1,030,205	6,275,334	1,498,518	7,150,147	2,161,898	8,397,707
Accounts payable, contract liabilities, customer deposits, and accrued expenses			6,902,726			(5,017,936)	10,659,177	(11,379,532)	12,325,944	(11,512,764)	19,905,912	(9,686,483)
Change in contingent consideration from indemnification			(174,592)				(917,699)		(917,699)		(917,699)	0
Operating lease liability			0			(33,913)	(360,787)	(163,054)	(529,746)	(139,251)	(690,404)	413,770
Deferred tax liability			65,132			(108,060)	119,097	(184,512)	167,481	(258,166)	215,864	322,092
Customer deposits			0			0	0	0	0	0		0
Net cash used in operating activities			(4,272,966)			(3,727,271)	(658,068)	(4,924,437)	(6,522,097)	(8,988,807)	(11,192,706)	(12,612,746)
Cash flows from investing activities:
Business combinations, net of cash acquired						0		(2,709,148)		(2,709,148)	0	(3,871,452)
Sale of investments			0			(36,000)	0	0	2,326,472	0	2,326,472	0
Purchases of property and equipment			(133,833)			(32,336)	(226,700)	(374,630)	(456,484)	(252,902)	(615,170)	(580,347)
Net cash provided by (used in) investing activities			(133,833)			(68,336)	(226,700)	(3,083,778)	1,869,988	(2,962,050)	1,711,302	(4,451,799)
Cash flows from financing activities:
Proceeds from issuance of common stock, net of offering costs						28,797		28,797		28,796	0	28,796
Repurchase of common stock						(3,773,177)		(3,773,177)		(3,956,447)	0	(4,362,052)
Additions to notes payable			0				0		518,400		3,018,400	0
Repayment of finance lease liability			(43,410)			0	(88,299)	(72,000)	(133,388)	(108,500)	(176,572)	(146,000)
Payments to settle contingent consideration			(230,309)				(479,457)		(479,365)		(479,362)	(1,040,386)
Repayments of notes payable			0				(1,996,298)		(2,491,111)		(3,776,561)	0
Net cash used in financing activities			(273,719)			(3,744,380)	(2,564,054)	(3,816,380)	(2,585,464)	(4,036,151)	(1,414,095)	(5,519,642)
Net change in cash			(4,680,518)			(7,539,987)	(3,448,822)	(11,824,595)	(7,237,573)	(15,987,008)	(10,895,499)	(22,584,187)
Cash at beginning of period	8,559,181	7,327,485	12,008,003	22,767,595	27,052,203	34,592,190	12,008,003	34,592,190	12,008,003	34,592,190	12,008,003	34,592,190
Cash at end of period	4,770,430	8,559,181	7,327,485	18,605,182	22,767,595	27,052,203	8,559,181	22,767,595	4,770,430	18,605,182	1,112,504	12,008,003
Supplemental cash flow information:
Stock issued for contingent consideration			0				0		0
Common stock and debt issued in acquisitions						0		0		0
Operating lease right-of-use asset and liability measurement			0			0	0	0	0	0
Prepaid assets financed by notes payable			0				0		0
Financing lease right-of-use asset and liability measurement			0			0	0	0	0	0
Restatement Adjustments
Cash flows from operating activities:
Net loss	(454,334)	(320,576)	(106,552)	1,176,144	861,119	(403,721)	(427,128)	457,398	(881,462)	1,633,542	(6,756,600)	23,233
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	0	0	0	0	0	0	0	0	0	0	0	0
Amortization of right-of-use asset			87,426			(27,405)	168,250	19,305	323,002	177,037	460,347	192,955
Stock-based compensation expense			0			(32,209)	0	438,829	160,848	0	0	0
Write-down of investment	0	0	0	(1,710,358)	0	0	0	0	0	(1,710,358)	0	(1,710,358)
Loss on settlement			0	0	0	0	0		1,500,000		308,229	0
Change in fair value of contingent consideration	0	0	0	0	0	0	0	0	0	0	0	0
Interest Income (Expense), Nonoperating, Net			339,983			(56,921)	497,931	(54,942)	586,404	4,200	857,627	336,545
Fair value adjustments to purchase price allocation						0		1,047,768		0
Changes in operating assets and liabilities (net of acquired amounts):
Accounts receivable and contract receivables			325,823			(1,493,933)	549,363	(1,330,912)	1,901,050	(947,223)	7,297,065	(654,496)
Prepaid expenses and other assets and property and equipment			(76,656)			(176,842)	(92,170)	(1,078,252)	(182,408)	(575,370)	363,311	(471,377)
Accounts payable, contract liabilities, customer deposits, and accrued expenses			848,871			1,866,516	(343,472)	1,812,568	(2,290,639)	3,294,646	(6,925,943)	3,230,132
Change in contingent consideration from indemnification			174,592				(318,597)		0		0	0
Operating lease liability			(57,635)			69,570	210,521	101,711	231,341	(70,505)	254,084	(162,037)
Deferred tax liability			(65,132)			108,060	(119,097)	(730,238)	(167,481)	(656,864)	(260,177)	592,658
Customer deposits			0			0	0	0	0	0		0
Net cash used in operating activities			921,018			(33,043)	(632,067)	793,119	342,809	1,140,705	676,638	(157,077)
Cash flows from investing activities:
Business combinations, net of cash acquired						0		(1)		(1)	0	0
Sale of investments			0			68,210	0	0	(4)	0	96,210	222,380
Purchases of property and equipment			(4,177)			2	799	52,322	35,502	(95,031)	74,676	(94,930)
Net cash provided by (used in) investing activities			(4,177)			68,212	799	52,321	35,498	(95,032)	170,886	127,450
Cash flows from financing activities:
Proceeds from issuance of common stock, net of offering costs						(1)		0		1	0	1
Repurchase of common stock						0		0		0	0	0
Additions to notes payable			0				0		(518,400)		(518,400)	0
Repayment of finance lease liability			0			(35,418)	33,536	(61,360)	15,802	(54,458)	19,818	11,203
Payments to settle contingent consideration			0				479,457		(92)		0	0
Repayments of notes payable			(924,469)				104,802		104,804		(132,950)	0
Net cash used in financing activities			(924,469)			(35,419)	617,795	(847,221)	(397,886)	(1,056,454)	(631,532)	11,204
Net change in cash			(7,628)			(250)	(13,473)	(1,781)	(19,579)	(10,781)	215,992	(18,423)
Cash at beginning of period	(267,127)	(261,282)	(253,654)	(237,012)	(235,481)	(235,231)	(253,654)	(235,231)	(253,654)	(235,231)	(253,654)	(235,231)
Cash at end of period	$ (273,233)	$ (267,127)	(261,282)	$ (246,012)	$ (237,012)	(235,481)	(267,127)	(237,012)	(273,233)	(246,012)	$ (37,662)	$ (253,654)
Supplemental cash flow information:
Stock issued for contingent consideration			191,854				191,854		1,400,511
Common stock and debt issued in acquisitions						0		11,662,570		11,662,570
Operating lease right-of-use asset and liability measurement			0			0	0	59,788	11,315	0
Prepaid assets financed by notes payable			0				0		518,400
Financing lease right-of-use asset and liability measurement			$ 26,899			$ 0	$ 0	$ 69,600	$ 23,664	$ 69,600

QUARTERLY FINANCIAL INFORMATI_6

QUARTERLY FINANCIAL INFORMATION - Equity Statement (Details) - USD ($)	3 Months Ended						12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, shares outstanding (in shares)							12,072,836	10,842,271
Total shareholders’ equity	$ 19,870,965	$ 22,893,674	$ 26,742,353	$ 35,704,682	$ 44,766,664	$ 41,210,855	$ 10,085,355	$ 31,321,994	$ 45,173,173
Issuance of contingent consideration shares originally incorrectly recorded in Q2 2023							$ 1,820,857	$ 3,164,967
Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, shares outstanding (in shares)	13,120,413	13,056,409	12,452,613	11,948,718	11,911,043	11,627,528	13,522,669	12,292,104	11,626,522
Total shareholders’ equity	$ 13,120	$ 13,056	$ 12,452	$ 11,949	$ 11,911	$ 11,628	$ 13,523	$ 12,292	$ 11,627
Stock issuance related to acquisition and contingent consideration (in shares)							833,357	555,390
Issuance of contingent consideration shares originally incorrectly recorded in Q2 2023							$ 898	$ 555
Additional Paid in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	87,575,340	86,775,991	84,861,365	82,375,477	83,769,588	79,335,877	88,389,756	84,189,965	78,425,081
Issuance of contingent consideration shares originally incorrectly recorded in Q2 2023							1,819,959	3,164,412
Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	(55,671,953)	(51,849,831)	(46,085,922)	(35,042,807)	(27,558,168)	(26,679,983)	(66,272,382)	(40,834,721)	(25,580,045)
Treasury Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	(12,045,542)	(12,045,542)	(12,045,542)	(11,639,937)	(11,456,667)	(11,456,667)	(12,045,542)	(12,045,542)	$ (7,683,490)
As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	$ 24,162,197	$ 26,730,572	$ 30,258,675	$ 37,504,143	$ 46,251,429	$ 44,608,733	$ 20,070,606	$ 34,731,764
As Reported | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, shares outstanding (in shares)	13,120,413	13,056,409	12,388,389	11,948,718	11,911,043	11,627,528	13,522,669	12,220,593
Total shareholders’ equity	$ 13,120	$ 13,056	$ 12,388	$ 11,949	$ 11,911	$ 11,628	$ 13,523	$ 12,221
As Reported | Additional Paid in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	88,268,286	87,468,937	85,554,375	83,068,423	82,971,694	79,589,977	88,901,583	84,882,982
As Reported | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	(52,073,667)	(48,705,879)	(43,262,546)	(33,936,292)	(25,275,509)	(23,536,205)	(56,798,958)	(38,117,897)
As Reported | Treasury Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	(12,045,542)	(12,045,542)	(12,045,542)	(11,639,937)	(11,456,667)	(11,456,667)	(12,045,542)	(12,045,542)
Restatement Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total shareholders’ equity	(4,291,232)	(3,836,898)	(3,516,322)	(1,799,461)	(1,484,765)	(3,397,878)	(9,985,251)	(3,409,770)
Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price	(692,946)	(692,946)	(692,946)	(692,946)	(692,946)	(254,100)	(692,946)	(692,946)
Issuance of contingent consideration shares originally incorrectly recorded in Q2 2023			0
Various income statement adjustments on or prior to December 31, 2023	(3,598,286)	(3,143,952)	$ (2,823,376)	1,106,515	2,282,659	3,143,778	(9,473,424)	(2,716,824)
Restatement Adjustments | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock issuance related to acquisition and contingent consideration (in shares)			64,224
Issuance of contingent consideration shares originally incorrectly recorded in Q2 2023			$ 64
Restatement Adjustments | Additional Paid in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Adjustments to goodwill due to using incorrect share price at acquisition date for equity portion of acquisition price	(692,946)	(692,946)	(692,946)	(692,946)	(692,946)	(254,100)	(692,946)	(692,946)
Issuance of contingent consideration shares originally incorrectly recorded in Q2 2023			(64)
Adjustments to goodwill due to inaccurate goodwill calculation in initial Emerald purchase price accounting					1,490,840
Restatement Adjustments | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Various income statement adjustments on or prior to December 31, 2023	$ (3,598,286)	$ (3,143,952)	$ (2,823,376)	$ 1,106,515	$ 2,282,659	$ 3,143,778	$ (9,473,424)	$ (2,716,824)

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)				14 Months Ended
	Jan. 31, 2025 USD ($) $ / shares shares	Oct. 02, 2024 USD ($) tradingDay	Oct. 01, 2024 USD ($) $ / shares	Feb. 18, 2025 shares	Jun. 19, 2024 shares	Dec. 31, 2023 $ / shares	Dec. 31, 2022 $ / shares	Dec. 31, 2021 $ / shares
Subsequent Event [Line Items]
Exercise price of warrants or rights (in dollars per share) | $ / shares						$ 8.74	$ 12.63	$ 11.65
Grow Hill Promissory Note | Secured Demand Term Loan
Subsequent Event [Line Items]
Debt, interest rate						15%
Subsequent Event
Subsequent Event [Line Items]
Value of warrants to be issued, if circumstances met		$ 200,000	$ 160,000
Exercise price of warrants or rights (in dollars per share) | $ / shares	$ 1		$ 2.50
Number of years from date of issuance			5 years
Cash and warrant compensation, payout criteria, line of credit drawn by borrower, amount to exceed		6,000,000
Cash and warrant compensation, additional cash fee earned, If borrowing criteria met		$ 200,000
Warrants to be issued if criteria met, price of warrant, percent of daily volume weighted average closing price, if trading day criteria met		110%
Warrants to be issued if criteria met, price of warrant, percent of daily volume weighted average closing price criteria, number of consecutive trading days | tradingDay		10
Number of shares authorized (in shares) | shares					1,200,000
Grants awarded (in shares) | shares				1,251,051
Litigation settlement, payment	$ 250,000
Number of securities called by warrants or rights (in shares) | shares	75,000
Subsequent Event | October 2024 Term Loan | Secured Demand Term Loan
Subsequent Event [Line Items]
Debt instrument, face amount			$ 2,100,000
Debt instrument term			24 months
Debt issuance costs, gross			$ 100,000
Minimum interest to be paid on prepayment			$ 150,000