EZFill (EZFL) S-1/A 20 Dec 24 IPO registration (amended) Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2024
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 11
Entity Registrant Name	EzFill Holdings, Inc.
Entity Central Index Key	0001817004
Entity Primary SIC Number	5500
Entity Tax Identification Number	83-4260623
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	67 NW 183rd St.
Entity Address, City or Town	Miami
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33169
City Area Code	305
Local Phone Number	791-1169
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	67 NW 183rd St.
Entity Address, City or Town	Miami
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33169
City Area Code	305
Local Phone Number	791-1169
Contact Personnel Name	Yehuda Levy

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 828,185	$ 226,985	$ 2,066,793
Investment in debt securities			2,120,082
Accounts receivable – net	1,554,534	1,192,340	766,692
Inventory	102,685	134,057	151,248
Prepaids and other	192,474	220,909	329,351
Total Current Assets	2,695,028	1,774,291	5,434,166
Vehicle – net	2,524,868	3,310,187	4,589,159
Deposits	49,063	49,063	52,737
Total Assets	5,621,003	5,717,332	10,597,844
Current Liabilities
Line of credit			1,000,000
Total Current Liabilities	1,392,103	6,984,960	3,298,009
Long Term Liabilities
Notes payable- net	512,618	353,490	1,198,380
Total Long Term Liabilities	670,535	638,578	1,514,388
Total Liabilities	2,062,638	7,623,538	4,812,397
Commitments and Contingencies (Note 4)
Stockholders’ Equity (Deficit)
Preferred stock, value
Common stock, value	621	181	135
Common stock issuable		10
Additional paid-in capital	62,298,941	43,410,653	40,675,063
Accumulated (deficit) earnings	(58,741,247)	(45,317,050)	(34,845,161)
Accumulated other comprehensive loss			(44,590)
Total Stockholders’ Equity (Deficit)	3,558,365	(1,906,206)	5,785,447
Total Liabilities and Stockholders’ Equity (Deficit)	5,621,003	5,717,332	10,597,844
Next NRG Holding Corp [Member]
Current Assets
Cash and cash equivalents	83,373	544,276	1,457
Escrow deposit		250,000
Note receivable, related party, net of allowance		2,582,675	72,191
Project Deposit	50,000
Total Current Assets	14,252,271	3,376,951	73,648
Vehicle – net	69,054	78,742
Intangible assets - net	5,164,999
Total Assets	19,486,324	3,455,693	73,648
Current Liabilities
Accounts payable and accrued expenses		72,441	3,916
Total Current Liabilities	17,575,028	3,942,091	38,566
Long Term Liabilities
Total Liabilities	17,575,028	3,942,091	38,566
Commitments and Contingencies (Note 4)
Stockholders’ Equity (Deficit)
Common stock, value		100	100
Additional paid-in capital		77,521	2,962
Accumulated (deficit) earnings	500,744	(564,019)	32,020
Total Stockholders’ Equity (Deficit)	1,911,296	(486,398)	35,082
Total Liabilities and Stockholders’ Equity (Deficit)	19,486,324	3,455,693	73,648
Series A Convertible Preferred Stock [Member]
Stockholders’ Equity (Deficit)
Preferred stock, value	36
Series B Convertible Preferred Stock [Member]
Stockholders’ Equity (Deficit)
Preferred stock, value	14
Series X Preferred Stock [Member] | Next NRG Holding Corp [Member]
Stockholders’ Equity (Deficit)
Preferred stock, value
Common Class A [Member] | Next NRG Holding Corp [Member]
Stockholders’ Equity (Deficit)
Common stock, value	150	150
Additional paid-in capital	1,410,302	77,371
Common Class B [Member] | Next NRG Holding Corp [Member]
Stockholders’ Equity (Deficit)
Common stock, value	100	100
Related Party [Member]
Current Assets
Due from related party	17,150
Operating lease - right-of-use asset	230,606	286,397
Current Liabilities
Accounts payable and accrued expenses		72,428
Notes payable – related party		4,802,115
Operating lease liability	76,742	72,034
Dividends payable (common stock) - related parties	84,834
Long Term Liabilities
Operating lease liability	157,917	215,960
Related Party [Member] | Next NRG Holding Corp [Member]
Current Assets
Note receivable, related party, net of allowance	15,407	2,582,675	72,191
Marketable securities - related party	12,703,491
Non Marketable securities - related party	1,400,000
Current Liabilities
Accounts payable and accrued expenses	1,000,422
Advances payable - related party
Notes payable – related party	10,648,000	3,869,650	34,650
Nonrelated Party [Member]
Current Assets
Operating lease - right-of-use asset	121,438	297,394	521,782
Current Liabilities
Accounts payable and accrued expenses	881,827	845,275	1,256,479
Notes payable – related party	212,716	946,228	811,516
Operating lease liability	135,984	246,880	230,014
Long Term Liabilities
Operating lease liability		69,128	$ 316,008
Nonrelated Party [Member] | Next NRG Holding Corp [Member]
Current Liabilities
Accounts payable and accrued expenses	197,164	72,441
Notes payable – related party	$ 5,729,442

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock par value	$ 0.0001	$ 0.0001
Preferred stock shares authorized	5,000,000	5,000,000
Preferred stock shares issued	0	0
Preferred stock shares outstanding	0	0
Common stock par value	$ 0.0001	$ 0.0001
Common stock shares authorized	500,000,000	500,000,000
Common stock, shares issued	6,208,073	1,806,612
Common stock, shares outstanding	6,208,073	1,806,612
Common stock issuable shares	0	104,000
Next NRG Holding Corp [Member]
Common stock par value		$ 0.001
Common stock shares authorized		100,000
Common stock, shares issued		100,000
Common stock, shares outstanding		100,000
Series A Convertible Preferred Stock [Member]
Preferred stock par value	$ 0.0001	$ 0.0001
Preferred stock shares authorized	513,000	0
Preferred stock shares issued	363,000	0
Preferred stock shares outstanding	363,000	0
Series B Convertible Preferred Stock [Member]
Preferred stock par value	$ 0.0001	$ 0.0001
Preferred stock shares authorized	150,000	0
Preferred stock shares issued	140,000	0
Preferred stock shares outstanding	140,000	0
Series X Preferred Stock [Member] | Next NRG Holding Corp [Member]
Preferred stock par value	$ 0.00001	$ 0.00001
Preferred stock shares authorized	50,000,000	50,000,000
Preferred stock shares issued	1	0
Preferred stock shares outstanding	1	0
Common Class A [Member] | Next NRG Holding Corp [Member]
Common stock par value	$ 0.00001	$ 0.00001
Common stock shares authorized	500,000,000	500,000,000
Common stock, shares issued	17,700,000	0
Common stock, shares outstanding	15,000,000	0
Common Class B [Member] | Next NRG Holding Corp [Member]
Common stock par value	$ 0.00001	$ 0.00001
Common stock shares authorized	500,000,000	500,000,000
Common stock, shares issued	11,800,000	0
Common stock, shares outstanding	10,000,000	0

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Revenues	$ 6,985,962	$ 6,163,682	$ 20,977,860	$ 17,525,677	$ 23,216,423	$ 15,044,721
Costs and expenses
Cost of sales	6,379,137	5,813,957	19,361,923	16,529,030	21,845,574	15,218,234
General and administrative	1,950,288	1,684,340	5,245,052	6,250,013	9,087,223	15,543,145
Depreciation	269,561	278,442	810,451	829,137	1,108,186	1,769,621
Total operating expenses	8,598,986	7,776,739	25,417,426	23,608,180	32,040,983	32,531,000
Loss from operations	(1,613,024)	(1,613,057)	(4,439,566)	(6,082,503)	(8,824,560)	(17,486,279)
Other income (expense)
Interest income		9,096		31,717	34,327	84,603
Other income	60,250		184,500		64,800
Interest expense	(5,601,813)	(622,777)	(8,163,375)	(966,374)	(1,719,296)	(98,834)
Loss on sale of marketable debt securities – net				(27,160)	(27,160)	(5,255)
Loss on debt extinguishment – related party	(907,500)		(907,500)		(291,000)
Impairment of fixed assets	(13,422)		(13,422)		0
Total other income (expense) – net	(6,462,485)	(613,681)	(8,899,797)	(961,817)	(1,647,329)	(19,486)
Net loss	(8,075,509)	(2,226,738)	(13,339,363)	(7,044,320)	$ (10,471,889)	$ (17,505,765)
Net loss available to common stockholders - basic	(8,160,343)	(2,226,738)	(13,424,197)	(7,044,320)
Net loss available to common stockholders - diluted	$ (8,160,343)	$ (2,226,738)	$ (13,424,197)	$ (7,044,320)
Earnings Per Share - Basic	$ (1.95)	$ (1.46)	$ (5.02)	$ (5.04)	$ (6.98)	$ (13.25)
Earnings Per Share - Diluted	$ (1.95)	$ (1.46)	$ (5.02)	$ (5.04)	$ (6.98)
Weighted Average Shares - Basic	4,184,152	1,526,533	2,675,067	1,397,504	1,501,215	1,320,594
Weighted Average Shares - Diluted	4,184,152	1,526,533	2,675,067	1,397,504	1,501,215	1,320,594
Comprehensive loss:
Change in fair value of debt securities						$ (39,517)
Total comprehensive loss:					(10,471,889)	(17,545,282)
Next NRG Holding Corp [Member]
Defined Benefit Plan Disclosure [Line Items]
Revenues
Costs and expenses
General and administrative	$ 1,348,239	$ 322,643	$ 2,982,070	$ 465,385	89,506	10,000
Professional fees					397,665	1,808
Depreciation					9,992
Salaries and wages					209,106
Total operating expenses					706,269	11,808
Loss from operations	(1,348,239)	(323,543)	(2,982,070)	(465,385)	(706,269)	(11,808)
Other income (expense)
Interest income					234,085	1,556
Interest expense	(1,198,992)	(33,485)	(2,782,742)	(38,420)	(123,855)	(3,463)
Unrealized gain (loss) on marketable securities - related party			877,440
Impairment of fixed assets	0	0	0	0	0	0
Total other income (expense) – net	3,933,796	95,034	4,046,832	99,378	110,230	(1,907)
Net loss	$ 2,585,558	$ (228,509)	$ 1,064,763	$ (366,007)	$ (596,039)	$ (13,715)
Earnings Per Share - Basic	$ 0.10	$ (0.01)	$ 0.04	$ (0.01)	$ (5.96)	$ (0.14)
Earnings Per Share - Diluted	$ 0.10	$ (0.01)	$ 0.04	$ (0.01)	$ (5.96)	$ (0.14)
Weighted Average Shares - Basic	25,000,000	23,430,008	25,000,000	25,000,000	100,000	100,000
Weighted Average Shares - Diluted	25,000,000	23,430,008	25,000,000	25,000,000	100,000	100,000
Series A Convertible Preferred Stock [Member]
Other income (expense)
Preferred stock dividend	$ (55,486)		$ (55,486)
Series B Convertible Preferred Stock [Member]
Other income (expense)
Preferred stock dividend	(29,348)		(29,348)
Related Party [Member]
Other income (expense)
Investment income - related party
Unrealized gain (loss) on marketable securities - related party
Loss on debt extinguishment – related party					$ (291,000)
Related Party [Member] | Next NRG Holding Corp [Member]
Other income (expense)
Interest income	3,463,883	128,519	3,926,530	137,798
Loss on sale of marketable debt securities – net			877,440
Investment income - related party	621,378		2,025,605
Unrealized gain (loss) on marketable securities - related party	$ 1,047,528		$ 877,440

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit - USD ($)	Preferred Stock [Member] Series A Convertible Preferred Stock [Member]	Preferred Stock [Member] Series B Convertible Preferred Stock [Member]	Preferred Stock [Member]	Preferred Stock [Member] Series X Preferred Stock [Member] Next NRG Holding Corp [Member]	Common Stock [Member]	Common Stock [Member] Next NRG Holding Corp [Member]	Common Stock [Member] Common Class A [Member] Next NRG Holding Corp [Member]	Common Stock [Member] Common Class B [Member] Next NRG Holding Corp [Member]	Common Stock Issuable [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Next NRG Holding Corp [Member]	Retained Earnings [Member]	Retained Earnings [Member] Next NRG Holding Corp [Member]	AOCI Attributable to Parent [Member]	Total	Next NRG Holding Corp [Member]
Balance at Dec. 31, 2021						$ 100					$ 1,230		$ 45,735			$ 47,065
Balance, shares at Dec. 31, 2021					1,312,174	100,000
Balance at Dec. 31, 2021					$ 133					$ 39,212,782		$ (17,339,396)		$ (5,073)	$ 21,868,446
Vesting of stock based compensation					$ 2					1,309,522					$ 1,309,524
Stock based compensation - related parties, shares					18,373										28,623
Stock issued for services					$ 102,759
Stock issued for services, shares					1,707
Net loss												(17,505,765)	(13,715)		$ (17,505,765)	(13,715)
Stock based compensation- other										102,759					102,759
Stock based compensation - other, shares					1,707
Stock sold for cash (ATM) - net
Unrealized loss on debt securities														(39,517)	(39,517)
Imputed Interest – Related Party											1,732					1,732
Consideration for acquisition										50,000					50,000
Consideration for acquisition, shares					2,016
Balance at Dec. 31, 2022					$ 334		$ 150	$ 100		40,674,864	2,812	(34,845,161)	32,020	(44,590)	5,785,447	35,082
Balance, shares at Dec. 31, 2022					1,334,270	100,000	15,000,000	10,000,000
Balance at Dec. 31, 2022					$ 135	$ 100				40,675,063	2,962	(34,845,161)	32,020	(44,590)	5,785,447	35,082
Vesting of stock based compensation					$ 0					116,250					116,250
Stock based compensation - related parties, shares					2,604
Net loss												(2,348,771)			(2,348,771)
Stock based compensation- other										75,811					75,811
Stock based compensation - other, shares
Stock sold for cash (ATM) - net					$ 0					25,308					25,308
Stock sold for cash (ATM) - net of offering costs, shares					3,357
Cash paid for direct offering costs										(25,308)					(25,308)
Unrealized loss on debt securities														31,062	31,062
Net Income (loss)													(900)			(900)
Balance at Mar. 31, 2023					$ 335		$ 150	$ 100		40,866,925	2,812	(37,193,932)	31,120	(13,528)	3,659,799	34,182
Balance, shares at Mar. 31, 2023					1,340,231		15,000,000	10,000,000
Balance at Dec. 31, 2022					$ 334		$ 150	$ 100		40,674,864	2,812	(34,845,161)	32,020	(44,590)	5,785,447	35,082
Balance, shares at Dec. 31, 2022					1,334,270	100,000	15,000,000	10,000,000
Balance at Dec. 31, 2022					$ 135	$ 100				40,675,063	2,962	(34,845,161)	32,020	(44,590)	5,785,447	35,082
Balance at Jun. 30, 2023					$ 345		$ 150	$ 100		41,461,764	5,280	(39,662,743)	(106,378)		1,799,365	(100,848)
Balance, shares at Jun. 30, 2023					1,514,276		15,000,000	10,000,000
Balance at Dec. 31, 2022					$ 334		$ 150	$ 100		40,674,864	2,812	(34,845,161)	32,020	(44,590)	5,785,447	35,082
Balance, shares at Dec. 31, 2022					1,334,270	100,000	15,000,000	10,000,000
Balance at Dec. 31, 2022					$ 135	$ 100				40,675,063	2,962	(34,845,161)	32,020	(44,590)	5,785,447	35,082
Net loss															(7,044,320)	(366,007)
Balance at Sep. 30, 2023					$ 352		$ 150	$ 100		42,026,636	5,280	(41,889,481)	(334,887)		137,506	(329,357)
Balance, shares at Sep. 30, 2023					1,584,984		15,000,000	10,000,000
Balance at Dec. 31, 2022					$ 334		$ 150	$ 100		40,674,864	2,812	(34,845,161)	32,020	(44,590)	5,785,447	35,082
Balance, shares at Dec. 31, 2022					1,334,270	100,000	15,000,000	10,000,000
Balance at Dec. 31, 2022					$ 135	$ 100				40,675,063	2,962	(34,845,161)	32,020	(44,590)	5,785,447	35,082
Vesting of stock based compensation					$ 26					1,215,339					1,215,365
Stock based compensation - related parties, shares					268,986
Stock issued as debt issue costs - related party					$ 16				$ 10	919,474					919,500
Stock issued as debt issue costs - related party, shares, shares					160,000				104,000
Stock issued for services					$ 4					272,746					272,750
Stock issued for services, shares					40,000
Net loss												(10,471,889)	(596,039)		(10,471,889)	(596,039)
Stock based compensation- other										37,031					37,031
Stock based compensation - other, shares					3,357
Stock sold for cash (ATM) - net										25,308					25,308	3,700,000
Stock sold for cash (ATM) - net of offering costs, shares					3,357
Cash paid for direct offering costs										(25,308)					(25,308)
Unrealized loss on debt securities														44,590	44,590
Loss on debt extinguishment - related party										291,000					291,000
Imputed Interest – Related Party											74,559					74,559
Balance at Dec. 31, 2023					$ 181		$ 150	$ 100	$ 10	43,410,653	77,371	(45,317,050)	(564,019)		(1,906,206)	(486,398)
Balance, shares at Dec. 31, 2023					1,806,612	100,000	15,000,000	10,000,000	104,000
Balance at Dec. 31, 2023					$ 181	$ 100			$ 10	43,410,653	77,521	(45,317,050)	(564,019)		(1,906,206)	(486,398)
Balance at Mar. 31, 2023					$ 335		$ 150	$ 100		40,866,925	2,812	(37,193,932)	31,120	(13,528)	3,659,799	34,182
Balance, shares at Mar. 31, 2023					1,340,231		15,000,000	10,000,000
Vesting of stock based compensation					$ 0					334,178					334,178
Stock based compensation - related parties, shares					74,045
Stock issued as debt issue costs - related party					$ 4					255,996					256,000
Stock issued as debt issue costs - related party, shares, shares					40,000
Net loss												(2,468,811)			(2,468,811)
Stock based compensation- other										4,671					4,671
Unrealized loss on debt securities														13,528	13,528
Stock issued as debt issue costs (contingent shares) - related party					$ 6					(6)
Stock issued as debt issue costs (contingent shares) - related party, shares					60,000
Imputed Interest – Related Party											2,468					2,468
Net Income (loss)													(137,498)			(137,498)
Balance at Jun. 30, 2023					$ 345		$ 150	$ 100		41,461,764	5,280	(39,662,743)	(106,378)		1,799,365	(100,848)
Balance, shares at Jun. 30, 2023					1,514,276		15,000,000	10,000,000
Vesting of stock based compensation										38,269					38,269
Stock issued as debt issue costs - related party					$ 6					406,494					406,500
Stock issued as debt issue costs - related party, shares, shares					60,000
Stock issued for services					$ 1					119,749					119,750
Stock issued for services, shares					10,000
Net loss												(2,226,738)			(2,226,738)	(228,509)
Stock based compensation- other					$ 0					360					360
Stock based compensation - other, shares					708
Net Income (loss)													(228,509)			(228,509)
Balance at Sep. 30, 2023					$ 352		$ 150	$ 100		42,026,636	5,280	(41,889,481)	(334,887)		137,506	(329,357)
Balance, shares at Sep. 30, 2023					1,584,984		15,000,000	10,000,000
Balance at Dec. 31, 2023					$ 181		$ 150	$ 100	$ 10	43,410,653	77,371	(45,317,050)	(564,019)		(1,906,206)	(486,398)
Balance, shares at Dec. 31, 2023					1,806,612	100,000	15,000,000	10,000,000	104,000
Vesting of stock based compensation										147,334					147,334
Stock based compensation - related parties, shares
Stock issued as debt issue costs - related party					$ 9					345,884					345,893
Stock issued as debt issue costs - related party, shares, shares					76,289
Stock issued for services
Stock issued for services, shares					377
Net loss												(1,899,122)			(1,899,122)
Imputed Interest – Related Party											742					742
Stock issued for cash - related party - ($0.00001/share)											1					1
Stock issued for cash - related party, shares				1
Series A and B preferred stock											190,312					190,312
Net Income (loss)													(415,876)			(415,876)
Balance at Mar. 31, 2024					$ 190		$ 150	$ 100	$ 10	43,903,871	268,426	(47,216,172)	(979,895)		(3,312,101)	(711,219)
Balance, shares at Mar. 31, 2024				1	1,883,277		15,000,000	10,000,000	104,000
Balance at Dec. 31, 2023					$ 181		$ 150	$ 100	$ 10	43,410,653	77,371	(45,317,050)	(564,019)		(1,906,206)	(486,398)
Balance, shares at Dec. 31, 2023					1,806,612	100,000	15,000,000	10,000,000	104,000
Balance at Dec. 31, 2023					$ 181	$ 100			$ 10	43,410,653	77,521	(45,317,050)	(564,019)		(1,906,206)	(486,398)
Vesting of stock based compensation					$ 9
Stock based compensation - related parties, shares					88,336
Stock issued as debt issue costs - related party, shares, shares					425,978
Net loss															$ (13,339,363)	1,064,763
Stock sold for cash (ATM) - net of offering costs, shares															363,000
Balance at Sep. 30, 2024	$ 36	$ 14			$ 621		$ 150	$ 100		62,298,941	1,410,302	(58,741,247)	500,744		$ 3,558,365	1,911,296
Balance, shares at Sep. 30, 2024	363,000	140,000		1	6,208,073		15,000,000	10,000,000	242,000
Balance at Mar. 31, 2024					$ 190		$ 150	$ 100	$ 10	43,903,871	268,426	(47,216,172)	(979,895)		(3,312,101)	(711,219)
Balance, shares at Mar. 31, 2024				1	1,883,277		15,000,000	10,000,000	104,000
Vesting of stock based compensation					$ 9					103,991					104,000
Stock based compensation - related parties, shares					88,336
Stock issued as debt issue costs - related party					$ 17					1,058,317					1,058,334
Stock issued as debt issue costs - related party, shares, shares					180,289
Net loss												(3,364,732)			(3,364,732)
Stock issued in connection with loan interest expense - related party									$ 14	677,536					677,550
Stock issued in connection with loan interest expense - related party, shares									138,000
Series A and B preferred stock											570,938					570,938
Net Income (loss)													(1,104,919)			(1,104,919)
Balance at Jun. 30, 2024					$ 216		$ 150	$ 100	$ 24	45,743,715	839,364	(50,580,904)	(2,084,814)		(4,836,949)	(1,245,200)
Balance, shares at Jun. 30, 2024				1	2,151,902		15,000,000	10,000,000	242,000
Vesting of stock based compensation										17,333					17,333
Stock based compensation - related parties, shares
Stock issued as debt issue costs - related party					$ 16					616,144					616,160
Stock issued as debt issue costs - related party, shares, shares					169,400
Stock issued for services					$ 5					187,963					187,968
Stock issued for services, shares					53,400
Net loss												(8,075,509)			(8,075,509)	2,585,558
Stock issued for cash - related party		$ 14								1,399,986					1,400,000
Stock issued for cash - related party, shares		140,000
Conversion of debt - related party - preferred stock	$ 36									3,629,964					3,630,000
Conversion of debt - related party - preferred stock, shares	363,000
Conversion of debt - related party - common stock					$ 353					9,796,343					9,796,696
Conversion of debt - related party - common stock, shares					3,525,341
Reverse split true up adjustment					$ 7					(7)
Reverse split true up adjustment, shares					66,030
Issuance of previously issuable common stock - related party					$ 24				(24)
Issuance of previously issuable common stock - related party, shares					242,000
Loss on debt extinguishment – related party										907,500					907,500
Series A and B - convertible preferred stock dividends - payable in common stock												(84,834)			(84,834)
Series A and B preferred stock											570,938					570,938
Net Income (loss)													2,585,558			2,585,558
Balance at Sep. 30, 2024	$ 36	$ 14			$ 621		$ 150	$ 100		$ 62,298,941	$ 1,410,302	$ (58,741,247)	$ 500,744		$ 3,558,365	$ 1,911,296
Balance, shares at Sep. 30, 2024	363,000	140,000		1	6,208,073		15,000,000	10,000,000	242,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Operating activities
Net loss	$ (13,339,363)	$ (7,044,320)	$ (10,471,889)	$ (17,505,765)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation expense	810,451	829,137	1,108,186	1,769,621
Impairment of fixed assets	13,422		105,506	258,114
Impairment of goodwill and other intangible assets				2,636,402
Amortization of bond premium and realized loss on investments in debt securities		34,556	34,556	52,096
Amortization of operating lease - right-of-use asset	175,956	167,181	224,388
Amortization of operating lease - right-of-use asset - related party	55,791		30,160
Amortization of debt discount	2,573,317	755,457	1,403,244
Amortization of intangible assets				482,064
Bad debt expense	41,836	83,564	83,564	17,489
Warrants issued for services rendered
Stock issued in connection with loan interest expense - related party	677,550
Stock issued for services	187,968	200,592	309,781	717,759
Stock issued for services - related parties	268,667	488,697	1,215,365	694,524
Default penalty interest expense	4,475,565
Loss on debt extinguishment - related party	907,500		291,000
(Increase) in:
Accounts Receivable	(404,030)	(643,005)	(509,212)	(688,425)
Inventory	31,372	(32,023)	17,191	(104,905)
Prepaids and other	28,435	(28,578)	108,442	(147,845)
Deposits		(280)	3,674
Increase in:
Accounts payable and accrued expenses	36,552	(114,855)	(411,204)	677,114
Accounts payable and accrued expenses - related party	243,703	31,815	72,428
Operating lease liability	(180,024)	(167,605)	(230,014)	24,240
Operating lease liability - related party	(53,335)		(28,563)
Net cash used in operating activities	(3,448,667)	(5,439,667)	(6,643,397)	(11,599,581)
Investing activities
Proceeds from sale of marketable debt securities		2,130,116	2,130,116	1,151,186
Cash Paid to EzFill Holdings, Inc.				(321,250)
Advances - related party	(17,150)
Acquisition of vehicle	(38,554)	19,498	40,616	(3,258,417)
Net cash used in investing activities	(55,704)	2,149,614	2,170,732	(2,428,481)
Financing activities
Proceeds from line of credit				1,000,000
Proceeds from issuance of Series B - convertible preferred stock - related party	1,400,000
Proceeds from notes payable	250,000	250,000	250,000	2,191,308
Borrowings on debt - related party	3,300,000	3,321,100	4,590,600
Proceeds from stock issued for cash		25,308	25,308
Cash paid for direct offering costs		(25,308)	(25,308)
Repayments on line of credit		(1,000,000)	(1,000,000)
Repayments on notes payable	(844,429)	(680,110)	(945,243)
Repayments on loan payable - related party		(262,500)	(262,500)	(657,719)
Net cash provided by financing activities	4,105,571	1,628,490	2,632,857	2,533,589
Net increase (decrease) in cash	601,200	(1,661,563)	(1,839,808)	(11,494,473)
Cash and cash equivalents - beginning of year	226,985	2,066,793	2,066,793	13,561,266
Cash and cash equivalents - end of year	828,185	405,230	226,985	2,066,793
Supplemental disclosure of cash flow information
Cash paid for interest	185,742	99,427	178,944	101,075
Cash paid for income taxes
Supplemental disclosure of non-cash investing and financing activities
Debt discount in connection with notes payable			1,621,650
Realized gains on sale of investments in debt securities - elimination of AOCL			44,590
True up notes payable and vehicle balances for actual borrowings			24,664
Right-of-use asset obtained in exchange for new operating lease liability – related party			316,557
Conversion of debt - related party - Series A, preferred stock	3,630,000
Conversion of debt - related party - common stock	9,322,500
Conversion of accrued interest - related party - common stock	474,196
Debt discount (OID) in connection with the issuance of notes payable - related party	2,020,387	583,750
Series A and B - preferred stock dividends - payable in common stock	84,834
Adjust note balance for actual borrowings		280,664
Conversion of notes and accrued interest receivable in exchange for EZFL common stock - related party	3,630,000
Next NRG Holding Corp [Member]
Operating activities
Net loss	1,064,763	(366,007)	(596,039)	(13,715)
Adjustments to reconcile net loss to net cash used in operations:
Accretion Income			(178,525)
Imputed Interest – Related Party	742	23,333	74,559	1,732
Depreciation expense	14,394	5,555	9,992
Amortization of debt discount	1,473,660
Amortization of intangible assets	335,001
Default investment income - related party	(3,266,816)
Acquisition of marketable securities - related party	(2,025,602)
Recognition of stock based compensation (Series A and B common stock)	1,332,188
Unrealized gain on marketable securities - related party	(877,440)
(Increase) in:
Note receivable – related party		(64,205)	(55,538)	(1,556)
Accrued interest receivable - related party	(336,366)
Increase in:
Accounts payable and accrued expenses	124,723	18,444	68,525	2,632
Accounts payable and accrued expenses - related party	1,000,422
Project Deposit	(50,000)
Net cash used in operating activities	(1,210,331)	(382,880)	(677,026)	(10,907)
Investing activities
Cash Received from NR- The Farkas Group			73,579
Cash Paid to EzFill Holdings, Inc.	(1,550,000)		(2,350,000)
Purchase of fixed assets	(4,706)	(88,734)
Escrow Deposit on Future Acquisition			(250,000)
Acquisition of non-marketable securities - related party	(1,400,000)
Advances - related party	(3,630,000)	(1,375,000)
Acquisition of vehicle			(88,734)
Net cash used in investing activities	(6,584,706)	(1,463,734)	(2,615,155)
Financing activities
Proceeds from notes payable	5,000,000
Borrowings on debt - related party	6,778,350	2,900,000	3,835,000
Proceeds from advances payable - related party
Proceeds from issuance of Series X preferred stock - related party	1
Repayments on notes payable	(4,444,218)
Net cash provided by financing activities	7,334,133	2,900,000	3,835,000
Net increase (decrease) in cash	(460,903)	1,053,386	542,819	(10,907)
Cash and cash equivalents - beginning of year	544,276	1,457	1,457	12,364
Cash and cash equivalents - end of year	83,373	1,054,843	544,276	1,457
Supplemental disclosure of cash flow information
Cash paid for interest	689,797
Cash paid for income taxes
Supplemental disclosure of non-cash investing and financing activities
Debt discount in connection with notes payable	2,376,250
Acquisition of Stat-EI, Inc.	3,700,000
Original issue discount on notes receivable - related party	330,000
Conversion of notes and accrued interest receivable in exchange for EZFL common stock - related party	$ 9,800,449

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Deficit (Parenthetical)	Sep. 30, 2024 $ / shares
Next NRG Holding Corp [Member] | Related Party [Member]
Restructuring Cost and Reserve [Line Items]
Share Price	$ 0.00001

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Escrow Deposit		$ 250,000	$ 250,000

Organization and Nature of Oper

Organization and Nature of Operations	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Organization and Nature of Operations	Note 1 - Organization and Nature of Operations Organization and Nature of Operations EzFill Holdings, Inc. and Subsidiary (“EzFill,” “EHI,” “we,” “our” or “the Company”), and its operating subsidiary, was incorporated on March 28, 2019 NASDAQ – Continued Listing Rule or Standard As previously disclosed, on August 22, 2023, the Company received a letter from the Listing Qualifications Staff (the “Staff”) of The Nasdaq Stock Market LLC (“Nasdaq”) indicating that the Company’s stockholders’ equity did not comply with the minimum $ 2,500,000 On February 21, 2024, the Company received a delist determination letter (the “Delist Letter”) from the Staff advising the Company that the Staff had determined that the Company did not meet the terms of the extension. Specifically, the Company did not complete its proposed transaction to regain compliance with the Equity Rule and evidence compliance on or before February 20, 2024. See Form 8-K filed on February 23, 2024. The Company had requested an appeal for the Staff’s determination. A hearing occurred on May 2, 2024. At the hearing, the Company presented its plan for regaining compliance with the Equity Rule and may request a further extension to complete the execution of its plan. On August 30, 2024, the Company received a letter from Nasdaq confirming that the Company has (i) regained compliance with the Equity Rule, as required by the Panel’s decision dated May 13, 2024, as amended, and (ii) in application of Listing Rule 5815(d)(4)(B), the Company will be subject to a mandatory panel monitor for a period of one year from the date of such letter. If, within that one-year monitoring period, the Staff finds that the Company is no longer in compliance with the Equity Rule, then, notwithstanding Listing Rule 5810(c)(2), the Company will not be permitted to provide Staff with a plan of compliance with respect to such deficiency and Staff will not be permitted to grant additional time for the Company to regain compliance with respect to such deficiency, nor will the Company be afforded an applicable cure or compliance period pursuant to Listing Rule 5810(c)(3). Instead, the Staff will issue a Delist Determination Letter, and the Company will have an opportunity to request a new hearing with the initial Panel or a newly convened Hearings Panel if the initial Panel is unavailable. The Company will have the opportunity to respond/ present to the Hearings Panel as provided by Listing Rule 5815(d)(4)(C) and the Company’s securities may at that time be delisted from Nasdaq. Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements (“U.S. GAAP”) and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited consolidated financial statements contain all of the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of September 30, 2024 and the results of operations and cash flows for the periods presented. The results of operations for the nine months ended September 30, 2024 are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read in conjunction with the financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 filed with the SEC on April 1, 2024. Management acknowledges its responsibility for the preparation of the accompanying unaudited consolidated financial statements which reflect all adjustments, consisting of normal recurring adjustments, considered necessary in its opinion for a fair statement of its consolidated financial position and the consolidated results of its operations for the periods presented. Liquidity and Going Concern As reflected in the accompanying consolidated financial statements, for the nine months ended September 30, 2024, the Company had: ● Net loss available to common stockholders of $ 13,424,197 ● Net cash used in operations was $ 3,448,667 Additionally, at September 30, 2024, the Company had: ● Accumulated deficit of $ 58,741,247 ● Stockholders’ equity of $ 3,558,365 ● Working capital deficit of $ 1,302,925 The Company anticipates that it will need to raise additional capital immediately in order to continue to fund its operations. The Company has relied on related parties for the debt based funding of its operations. There is no assurance that the Company will be able to obtain funds on commercially acceptable terms, if at all. There is also no assurance that the amount of funds the Company might raise will enable the Company to complete its initiatives or attain profitable operations. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The Company’s operating needs include the planned costs to operate its business, including amounts required to fund working capital and capital expenditures. The Company’s future capital requirements and the adequacy of its available funds will depend on many factors, including the Company’s ability to successfully expand to new markets, competition, and the need to enter into collaborations with other companies or acquire other companies to enhance or complement its product and service offerings. There can be no assurances that financing will be available on terms which are favorable, or at all. If the Company is unable to raise additional funding to meet its working capital needs in the future, it will be forced to delay, reduce, or cease its operations. We manage liquidity risk by reviewing, on an ongoing basis, our sources of liquidity and capital requirements. The Company had cash on hand of $ 828,185 The Company has historically incurred significant losses since inception and has not demonstrated an ability to generate sufficient revenues from the sales of its products and services to achieve profitable operations. In making this assessment we performed a comprehensive analysis of our current circumstances including: our financial position, our cash flows and cash usage forecasts for the twelve months ended September 30, 2025, and our current capital structure including equity-based instruments and our obligations and debts. These factors create substantial doubt about the Company’s ability to continue as a going concern within the twelve-month period subsequent to the date that these financial statements are issued. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Accordingly, the financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. Management’s strategic plans include the following: ● Expand into new and existing markets (commercial and residential); ● Obtain additional debt and/or equity based financing; ● Collaborations with other operating businesses for strategic opportunities; and ● Acquire other businesses to enhance or complement our current business model while accelerating our growth.	Note 1 - Organization and Nature of Operations Organization and Nature of Operations EzFill Holding, Inc. and Subsidiary (“EzFill,” “EHI,” “we,” “our” or “the Company”), and its operating subsidiary, was incorporated on March 28, 2019 Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Liquidity and Going Concern As reflected in the accompanying consolidated financial statements, for the year ended December 31, 2023, the Company had: ● Net loss of $ 10,471,889 ● Net cash used in operations was $ 6,643,397 Additionally, at December 31, 2023, the Company had: ● Accumulated deficit of $ 45,317,050 ● Stockholders’ equity of $ 1,906,206 ; and ● Working capital deficit of $ 5,210,669 The Company anticipates that it will need to raise additional capital immediately in order to continue to fund its operations. The Company has relied on related parties for the debt based funding of its operations. There is no assurance that the Company will be able to obtain funds on commercially acceptable terms, if at all. There is also no assurance that the amount of funds the Company might raise will enable the Company to complete its initiatives or attain profitable operations. The Company’s operating needs include the planned costs to operate its business, including amounts required to fund working capital and capital expenditures. The Company’s future capital requirements and the adequacy of its available funds will depend on many factors, including the Company’s ability to successfully expand to new markets, competition, and the need to enter into collaborations with other companies or acquire other companies to enhance or complement its product and service offerings. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 There can be no assurances that financing will be available on terms which are favorable, or at all. If the Company is unable to raise additional funding to meet its working capital needs in the future, it will be forced to delay, reduce, or cease its operations. We manage liquidity risk by reviewing, on an ongoing basis, our sources of liquidity and capital requirements. The Company had cash on hand of $ 226,985 The Company has historically incurred significant losses since inception and has not demonstrated an ability to generate sufficient revenues from the sales of its products and services to achieve profitable operations. In making this assessment we performed a comprehensive analysis of our current circumstances including: our financial position, our cash flows and cash usage forecasts for the twelve months ended December 31, 2024, and our current capital structure including equity-based instruments and our obligations and debts. These factors create substantial doubt about the Company’s ability to continue as a going concern within the twelve-month period subsequent to the date that these financial statements are issued. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Accordingly, the financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. Management’s strategic plans include the following: ● Expand into new and existing markets (commercial and residential), ● Obtain additional debt and/or equity based financing, ● Collaborations with other operating businesses for strategic opportunities; and ● Acquire other businesses to enhance or complement our current business model while accelerating our growth.
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Organization and Nature of Operations	Note 1 - Organization and Nature of Operations Organization and Nature of Operations NextNRG Holding Corp (formerly known as Next Charging LLC) (collectively, “Next,” “NextNRG,” “we,” “us,” “our” or the “Company”) was incorporated in Florida in 2016. The Company also has a wholly owned subsidiary called NextNRG, LLC, which was incorporated in Delaware in 2023. In January 2024, we acquired 100 We are dedicated to being a pioneering renewable energy company, specifically with applications to electric vehicles. The Company expects to offer innovative static and dynamic wireless power charging stations. In March 2024, Next Charging LLC was reincorporated in Nevada as a C-Corporation and changed its name to NextNRG Holding Corp. Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements (“U.S. GAAP”). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited consolidated financial statements contain all of the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of September 30, 2024 and the results of operations and cash flows for the periods presented. The results of operations for the nine months ended September 30, 2024 are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read in conjunction with the financial statements and related notes thereto included in the Form S-1 Registration Statement of EzFill Holdings, Inc. (“EZFL”) filed on November 19, 2024 (as amended) for the year ended December 31, 2023. The Company and EZFL are currently contemplating a share exchange transaction whereby Next will become the accounting acquirer. This transaction has not yet closed. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Management acknowledges its responsibility for the preparation of the accompanying unaudited consolidated financial statements which reflect all adjustments, consisting of normal recurring adjustments, considered necessary in its opinion for a fair statement of its consolidated financial position and the consolidated results of its operations for the periods presented. Liquidity, Going Concern and Management’s Plans These financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying unaudited financial statements, for the nine months ended September 30, 2024, the Company had: ● Net income of $ 1,064,763 ● Net cash used by operations was $ 1,210,331 Additionally, at September 30, 2024, the Company had: ● Retained Earnings of 500,744 ● Stockholders’ equity of $ 1,911,296 ● Working capital deficit of $ 3,322,757 The Company has cash on hand of $ 83,373 These factors create substantial doubt about the Company’s ability to continue as a going concern within the twelve-month period subsequent to the date that these financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Accordingly, the financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Management’s strategic plans include the following: ● Execute business operations more fully during the year ended December 31, 2024; and, ● Close a merger with EZFL during the year ended December 31, 2024.	Note 1 – Business Organization, Nature of Operations and Name Change Organization and Nature of Operations Next Charging LLC (now NextNRG Holding Corp.) and its wholly-owned subsidiary Next NRG LLC was incorporated on April 20, 2016, under the laws of the State of Florida. Next Charging LLC is a forward-thinking technology company dedicated to revolutionizing the Green Energy industry. On March 1, 2024, Next Charging LLC was reincorporated in Nevada as a C-Corporation and changed its name to NextNRG Holding Corp. (“NextNRG” or “the Company”).

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies Principles of Consolidation These consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated. Business Combinations and Asset Acquisitions The Company accounts for acquisitions that qualify as business combinations by applying the acquisition method according to Accounting Standards Codification (“ASC”) 805, Business Combinations (“ASC 805”). Transaction costs related to the acquisition of a business are expensed as incurred and excluded from the fair value of consideration transferred. The identifiable assets acquired, liabilities assumed, and noncontrolling interests in an acquired entity are recognized and measured at their estimated fair values. The excess of the fair value of consideration transferred over the fair values of identifiable assets acquired, liabilities assumed, and noncontrolling interests in an acquired entity, net of the fair value of any previously held interest in the acquired entity, is recorded as goodwill. Such valuations require management to make significant estimates and assumptions. Purchase price allocations may be preliminary, and, during the measurement period not to exceed one year from the date of acquisition, changes in assumptions and estimates that result in adjustments to the fair value of assets acquired and liabilities assumed are recorded in the period the adjustments are determined. Significant judgments are used in determining fair values of assets acquired and liabilities assumed, as well as intangibles. Fair value and useful life determinations are based on, among other factors, estimates of future expected cash flows, and appropriate discount rates used in computing present values. These judgments may materially impact the estimates used in allocating acquisition date fair values to assets acquired and liabilities assumed, as well as the Company’s current and future operating results. Actual results may vary from these estimates which may result in adjustments to goodwill and acquisition date fair values of assets and liabilities during a measurement period or upon a final determination of asset and liability fair values, whichever occurs first. Adjustments to fair values of assets and liabilities made after the end of the measurement period are recorded within the Company’s earnings. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The Company evaluates acquisitions of assets and other similar transactions to assess whether the transaction should be accounted for as a business combination or asset acquisition by first applying a screen test to determine whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If so, the transaction is accounted for as an asset acquisition. If not, further determination is required as to whether the Company has acquired inputs and processes that can create outputs that would meet the definition of a business. When applying the screen test, significant judgment is required to determine whether an acquisition is a business combination or an acquisition of assets. Accounting for asset acquisitions falls under the guidance of Topic 805, Business Combinations, specifically Subtopic 805-50. A cost accumulation model is used to determine an asset acquisition’s cost. Assets acquired are based on their cost, generally allocated to them on a relative fair value basis. Direct acquisition-related costs are included in the cost of the acquired assets. The distinction between business combinations and asset acquisitions involves judgment, particularly when applying the screen test to determine the nature of the transaction. Incorrect judgments or changes in decisions in these areas could materially affect the determination of goodwill, the recognition and measurement of acquired assets and assumed liabilities, and, consequently, our financial position and results of operations. Business Segments and Concentrations The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company manages its business as one reportable segment. Customers in the United States accounted for 100% of our revenues. We do not have any property or equipment outside of the United States. Use of Estimates and Assumptions Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates, and those estimates may be material. Changes in estimates are recorded in the period in which they become known. The Company bases its estimates on historical experience and other assumptions, which include both quantitative and qualitative assessments that it believes to be reasonable under the circumstances. Significant estimates during the nine months ended September 30, 2024 and 2023, respectively, include, allowance for doubtful accounts and other receivables, inventory reserves and classifications, valuation of loss contingencies, valuation of stock-based compensation, estimated useful lives related to property and equipment, impairment of intangible assets, implicit interest rate in right-of-use operating leases, uncertain tax positions, and the valuation allowance on deferred tax assets. Risks and Uncertainties The Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks including the potential risk of business failure. The Company has experienced, and in the future may experience, variability in sales and earnings. The factors expected to contribute to this variability include, among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s distribution of the product. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis. Fair Value of Financial Instruments The Company accounts for financial instruments under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The three tiers are defined as follows: ● Level 1 – Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 – Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3 – Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate. Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values. The Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued expenses, and accounts payable and accrued expenses – related party, are carried at historical cost. At September 30, 2024 and December 31, 2023, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. ASC 825-10 “Financial Instruments” Cash and Cash Equivalents and Concentration of Credit Risk For purposes of the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At September 30, 2024 and December 31, 2023, respectively, the Company did not have any cash equivalents. The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $ 250,000 At September 30, 2024 and December 31, 2023, respectively, the Company did not experience any losses on cash balances in excess of FDIC insured limits. Investments Available-for-sale debt securities are recorded at fair value with the net unrealized gains and losses (that are deemed to be temporary) reported as a component of other comprehensive income (loss). Realized gains and losses and charges for other-than-temporary impairments are included in determining net income, with related purchase costs based on the first-in, first-out method. Premiums or discounts on debt are amortized straight line over the term. The Company evaluates its available-for-sale-investments for possible other-than-temporary impairments by reviewing factors such as the extent to which, and length of time, an investment’s fair value has been below the Company’s cost basis, the issuer’s financial condition, and the Company’s ability and intent to hold the investment for sufficient time for its market value to recover. For impairments that are other-than-temporary, an impairment loss is recognized in earnings equal to the difference between the investment’s cost and its fair value at the balance sheet date of the reporting period for which the assessment is made. The fair value of the investment then becomes the new amortized cost basis of the investment, and it is not adjusted for subsequent recoveries in fair value. During the nine months ended September 30, 2024 and 2023, the Company received proceeds of $ 0 2,130,116 Realized losses, including amortization of bond premiums on these debt securities were $ 0 34,556 EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding customer balances. Credit is extended to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable. The Company does not require collateral. Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. The Company provides an allowance for doubtful accounts based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts determined to be uncollectible are charged to operations when that determination is made. The following is a summary of the Company’s accounts receivable at September 30, 2024 and December 31, 2023: Schedule of Accounts Receivable September 30, 2024 December 31, 2023 Accounts receivable $ 1,636,306 $ 1,274,112 Less: allowance for doubtful accounts 81,772 81,772 Accounts receivable - net $ 1,554,534 $ 1,192,340 There was bad debt expense of $ 7,799 1,086 There was bad debt expense of $ 41,836 83,564 Bad debt expense (recovery) is recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations. Inventory Inventory consists solely of fuel. Inventory is stated at the lower of cost or net realizable value using the first-in, first-out (“FIFO”) method of inventory valuation. Management assesses the recoverability of its inventory and establishes reserves on a quarterly basis. There were no At September 30, 2024 and December 31, 2023, the Company had inventory of $ 102,685 134,057 Concentrations The Company has the following concentrations related to its sales, accounts receivable and vendor purchases greater than 10% of their respective totals: Schedule of Concentration of Risk Sales Nine Months Ended September 30, Customer 2024 2023 A 20.41 % 21.83 % B 10.46 % 12.27 % Total 30.87 % 34.10 % Accounts Receivable Nine Months Ended September 30, Year Ended December 31, 2023 Customer 2024 2023 A 39.09 % 46.57 % B 14.62 % 13.50 % Total 53.71 % 60.07 % Vendor Purchases Nine Months Ended September 30, Vendor 2024 2023 A 42.86 % 50.30 % B 43.39 % 37.21 % C 13.62 % 11.65 % Total 99.87 % 99.16 % Impairment of Long-lived Assets including Internal Use Capitalized Software Costs Management evaluates the recoverability of the Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with the provisions of ASC 360-10-35-15 “Impairment or Disposal of Long-Lived Assets.” EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. There were no See note 3 for discussion of impairments of long lived assets. Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations. Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. See note 3 for discussion of impairments of long lived assets. Derivative Liabilities The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (“ASC 480”), “ Distinguishing Liabilities from Equity” Upon conversion or repayment of a debt instrument in exchange for shares of common stock, where the embedded conversion option has been bifurcated and accounted for as a derivative liability (generally convertible debt and warrants), the Company records the shares of common stock at fair value, relieves all related debt, derivative liabilities, and any remaining unamortized debt discounts, and where appropriate recognizes a net gain or loss on debt extinguishment (debt based derivative liabilities). In connection with any extinguishments of equity based derivative liabilities (typically warrants), the Company records an increase to additional paid-in capital for any remaining liability balance extinguished. Equity instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. At September 30, 2024 and December 31, 2023, respectively, the Company had no Original Issue Discounts and Other Debt Discounts For certain notes issued, the Company may provide the debt holder with an original issue discount. The original issue discount is recorded as a debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Consolidated Statements of Operations. Additionally, the Company may issue common stock with certain notes issued, which are recorded at fair value. These discounts are also recorded as a component of debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Consolidated Statements of Operations. The combined debt discounts cannot exceed the face amount of the debt issued. Debt Issue Cost Debt issuance cost paid to lenders, or third parties are recorded as debt discounts and amortized to interest expense over the life of the underlying debt instrument, in the Consolidated Statements of Operations. Right of Use Assets and Lease Obligations The Right of Use Asset and Lease Liability reflect the present value of the Company’s estimated future minimum lease payments over the lease term, which may include options that are reasonably assured of being exercised, discounted using a collateralized incremental borrowing rate. Typically, renewal options are considered reasonably assured of being exercised if the associated asset lives of the building or leasehold improvements exceed that of the initial lease term, and the performance of the business remains strong. Therefore, the Right of Use Asset and Lease Liability may include an assumption on renewal options that have not yet been exercised by the Company. The Company’s operating leases contained renewal options that expire at various dates with no residual value guarantees. Future obligations relating to the exercise of renewal options is included in the measurement if, based on the judgment of management, the renewal option is reasonably certain to be exercised. Factors in determining whether an option is reasonably certain of exercise include, but are not limited to, the value of leasehold improvements, the value of the renewal rate compared to market rates, and the presence of factors that would cause a significant economic penalty to the Company if the option is not exercised. Management reasonably plans to exercise all options, and as such, all renewal options are included in the measurement of the right-of-use assets and operating lease liabilities. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 As the rate implicit in leases are not readily determinable, the Company uses an incremental borrowing rate to calculate the lease liability that represents an estimate of the interest rate the Company would incur to borrow on a collateralized basis over the term of a lease within a particular currency environment. See Note 7 for third party and related party operating leases. Revenue Recognition The Company generates its revenue from mobile fuel sales, either as a one-time purchase, or through a monthly membership. Revenue is recognized at the time of delivery and includes a delivery fee for each delivery or a subscription fee on a monthly basis for memberships. Under Accounting Standards Update (“ASU”) No. 2014-09 (Topic 606) “Revenue from Contracts with Customers”, revenue from contracts with customers is measured based on the consideration specified in the contract with the customer, and excludes any sales incentives, discounts, rebates, and amounts collected on behalf of third parties. A performance obligation is a promise in a contract to transfer a distinct good or service to a customer and is the unit of account under Topic 606. The Company’s contracts with its customers do not include multiple performance obligations. The Company recognizes revenue when a performance obligation is satisfied by transferring control over a product or service to a customer. The amount of revenue recognized reflects the consideration the Company expects to be entitled to in exchange for such products or services. The following represents the analysis management has considered in determining its revenue recognition policy: Identify the contract with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. Identify the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts contain a significant financing component. Allocate the transaction price to performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. For example, a bonus or penalty may be associated with one or more, but not all, distinct services promised in a series of distinct services that forms part of a single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The Company’s contracts have a distinct single performance obligation and there are no contracts with variable consideration. Recognize revenue when or as the Company satisfies a performance obligation Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. The following reflects additional discussion regarding our revenue recognition policies for each of our material revenue streams. For each revenue stream we do not offer any returns, refunds or warranties, and no arrangements are cancellable. Additionally, all contract consideration is fixed and determinable at the initiation of the contract. Currently, the Company only has two separate and distinct single performance obligations in its contractual arrangements. First, the Company generally recognizes membership revenues at the end of each month after services have been rendered. There are no prepaid membership revenues. Second, the Company recognizes fuel sales each month after delivery has occurred. Contract Liabilities (Deferred Revenue) Contract liabilities represent deposits made by customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s) that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized. At September 30, 2024 and December 31, 2023, the Company had deferred revenue of $ 0 The following represents the Company’s disaggregation of revenues for the nine months ended September 30, 2024 and 2023: Schedule of Disaggregation of Revenue Nine Months Ended September 30, 2024 2023 Revenue % of Revenues Revenue % of Revenues Fuel sales $ 20,249,067 96.53 % $ 17,129,808 97.74 % Other 728,793 3.47 % 395,869 2.26 % Total Sales $ 20,977,860 100.00 % $ 17,525,677 100.00 % Cost of Sales Cost of sales primarily include fuel costs and wages/benefits paid to our drivers. Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, “Income Taxes”. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes”. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. At September 30, 2024 and December 31, 2023, respectively, the Company had no The Company recognizes interest and penalties related to uncertain income tax positions in other expense. No Valuation of Deferred Tax Assets The Company’s deferred income tax assets include certain future tax benefits. The Company records a valuation allowance against any portion of those deferred income tax assets when it believes, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred income tax asset will not be realized. The Company reviews the likelihood that it will realize the benefit of its deferred tax assets and therefore the need for valuation allowances on a quarterly basis, or more frequently if events indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or consolidated group recording the net deferred tax asset is considered, along with all other available positive and negative evidence. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Certain categories of evidence carry more weight in the analysis than others based upon the extent to which the evidence may be objectively verified. The Company looks to the nature and severity of cumulative pretax losses (if any) in the current three-year period ending on the evaluation date, recent pretax losses and/or expectations of future pretax losses. Other factors considered in the determination of the probability of the realization of the deferred tax assets include, but are not limited to: ● Earnings history; ● Projected future financial and taxable income based upon existing reserves and long-term estimates of commodity prices; ● The duration of statutory carry forward periods; ● Prudent and feasible tax planning strategies readily available that may alter the timing of reversal of the temporary difference; ● Nature of temporary differences and predictability of reversal patterns of existing temporary differences; and ● The sensitivity of future forecasted results to commodity prices and other factors. Concluding that a valuation allowance is not required is difficult when there is significant negative evidence which is objective and verifiable, such as cumulative losses in recent years. The Company utilizes a rolling twelve quarters of pre-tax income or loss as a measure of its cumulative results in recent years. However, a cumulative three year loss is not solely determinative of the need for a valuation allowance. The Company also considers all other available positive and negative evidence in its analysis. At September 30, 2024 and December 31, 2023, respectively, the Company has recorded a full valuation allowance against its deferred tax assets resulting in a net carrying amount of $ 0 Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expense in the consolidated statements of operations. The Company recognized $ 54,099 29,724 The Company recognized $ 112,266 110,102 Stock-Based Compensation The Company accounts for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” The Company uses the fair value method for equity instruments granted to non-employees and uses the Black-Scholes model for measuring the fair value of options. The fair value of stock-based compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. When determining fair value of stock options, the Company considers the following assumptions in the Black-Scholes model: ● Exercise price, ● Expected dividends, ● Expected volatility, ● Risk-free interest rate; and ● Expected life of option Stock Warrants In connection with certain financing (debt or equity), consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of warrants issued for compensation using the Black-Scholes option pricing model as of the measurement date. However, for warrants issued that meet the definition of a derivative liability, fair value is determined based upon the use of a binomial pricing model. Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants (for services) are recorded at fair value and expensed over the requisite service period or at the date of issuance if there is not a service period. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Basic and Diluted Earnings (Loss) per Share and Reverse Stock Split Basic earnings per share is calculated using the two-class	Note 2 - Summary of Significant Accounting Policies Principles of Consolidation These consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Business Combinations Business Combinations and Asset Acquisitions The Company accounts for business acquisitions using the acquisition method of accounting, in accordance with which assets acquired and liabilities assumed are recorded at their respective fair values at the acquisition date. The fair value of the consideration paid, including contingent consideration, is assigned to the assets acquired and liabilities assumed based on their respective fair values. Goodwill represents the excess of the purchase price over the estimated fair values of the assets acquired and liabilities assumed. Significant judgments are used in determining fair values of assets acquired and liabilities assumed, as well as intangibles. Fair value and useful life determinations are based on, among other factors, estimates of future expected cash flows, and appropriate discount rates used in computing present values. These judgments may materially impact the estimates used in allocating acquisition date fair values to assets acquired and liabilities assumed, as well as the Company’s current and future operating results. Actual results may vary from these estimates which may result in adjustments to goodwill and acquisition date fair values of assets and liabilities during a measurement period or upon a final determination of asset and liability fair values, whichever occurs first. Adjustments to fair values of assets and liabilities made after the end of the measurement period are recorded within the Company’s operating results. See Note 9 regarding acquisition and related impairment during the year ended December 31, 2022. Business Segments and Concentrations The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company manages its business as one reportable segment. Customers in the United States accounted for 100% of our revenues. We do not have any property or equipment outside of the United States. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Use of Estimates and Assumptions Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates, and those estimates may be material. Changes in estimates are recorded in the period in which they become known. The Company bases its estimates on historical experience and other assumptions, which include both quantitative and qualitative assessments that it believes to be reasonable under the circumstances. Significant estimates during the years ended December 31, 2023 and 2022, respectively, include, allowance for doubtful accounts and other receivables, inventory reserves and classifications, valuation of loss contingencies, valuation of stock-based compensation, estimated useful lives related to property and equipment, impairment of intangible assets, implicit interest rate in right-of-use operating leases, uncertain tax positions, and the valuation allowance on deferred tax assets. Risks and Uncertainties The Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks including the potential risk of business failure. The Company has experienced, and in the future may experience, variability in sales and earnings. The factors expected to contribute to this variability include, among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s distribution of the product. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Fair Value of Financial Instruments The Company accounts for financial instruments under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. The three tiers are defined as follows: ● Level 1 – Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 – Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3 – Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. See Investments below regarding classification as Level 1 for our Corporate Bonds (all investments were fully liquidated during 2023). The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate. Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 The Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued expenses, and accounts payable and accrued expenses – related party, are carried at historical cost. At December 31, 2023 and 2022, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. ASC 825-10 “Financial Instruments” Cash and Cash Equivalents and Concentration of Credit Risk For purposes of the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At December 31, 2023 and 2022, respectively, the Company did not have any cash equivalents. The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $ 250,000 At December 31, 2023 and 2022, respectively, the Company did not experience any losses on cash balances in excess of FDIC insured limits. Investments Available-for-sale debt securities are recorded at fair value with the net unrealized gains and losses (that are deemed to be temporary) reported as a component of other comprehensive income (loss). Realized gains and losses and charges for other-than-temporary impairments are included in determining net income, with related purchase costs based on the first-in, first-out method. Premiums or discounts on debt are amortized straight line over the term. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 The Company evaluates its available-for-sale-investments for possible other-than-temporary impairments by reviewing factors such as the extent to which, and length of time, an investment’s fair value has been below the Company’s cost basis, the issuer’s financial condition, and the Company’s ability and intent to hold the investment for sufficient time for its market value to recover. For impairments that are other-than-temporary, an impairment loss is recognized in earnings equal to the difference between the investment’s cost and its fair value at the balance sheet date of the reporting period for which the assessment is made. The fair value of the investment then becomes the new amortized cost basis of the investment, and it is not adjusted for subsequent recoveries in fair value. The following is a summary of the unrealized gains, losses, and fair value by investment type at December 31, 2023 and 2022, respectively: Schedule of Unrealized Gains, Losses, and Fair Value December 31, 2023 Amortized Cost Gross Unrealized Losses Fair Value Corporate Bonds $ - $ - $ - December 31, 2022 Amortized Cost Gross Unrealized Losses Fair Value Corporate Bonds $ 2,164,672 $ (44,590 ) $ 2,120,082 During the year ended December 31, 2023, the Company received proceeds of $ 2,130,116 Realized losses, including amortization of bond premiums on these debt securities were $ 34,556 52,096 During the year ended December 31, 2022, corporate bonds totaling $ 1,151,186 All remaining corporate bonds were liquidated in 2023, resulting in a non-cash gain on sale of debt securities of $ 44,590 At December 31, 2022, all of our corporate bonds were considered a Level 1 asset as their pricing was identifiable through quote prices in active markets for identical assets. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding customer balances. Credit is extended to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable. The Company does not require collateral. Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. The Company provides an allowance for doubtful accounts based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts determined to be uncollectible are charged to operations when that determination is made. The following is a summary of the Company’s accounts receivable at December 31, 2023 and 2022: Schedule of Accounts Receivable December 31, 2023 December 31, 2022 Accounts receivable $ 1,274,112 $ 766,692 Less: allowance for doubtful accounts 81,772 - Accounts receivable – net $ 1,192,340 $ 766,692 There was bad debt expense of $ 83,564 17,489 Bad debt expense (recovery) is recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations. Inventory Inventory consists solely of fuel. Inventory is stated at the lower of cost or net realizable value using the first-in, first-out (“FIFO”) method of inventory valuation. Management assesses the recoverability of its inventory and establishes reserves on a quarterly basis. There were no At December 31, 2023 and 2022, the Company had inventory of $ 134,057 151,248 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Concentrations The Company has the following concentrations related to its sales, accounts receivable and vendor purchases greater than 10% of their respective totals: Schedule of Concentration of Risk Sales Year Ended December 31, Customer 2023 2022 A 22.19 % 11.46 % B 12.07 % 11.26 % C 0.00 % 31.75 % Total 34.26 % 54.47 % Accounts Receivable Year Ended December 31, Customer 2023 2022 A 46.57 % 47.48 % B 13.50 % 0 % Total 60.07 % 47.48 % Vendor Purchases Year Ended December 31, Vendor 2023 2022 A 48.93 % 78.62 % B 38.29 % 17.91 % C 12.11 % 3.15 % Total 99.33 % 99.68 % EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Impairment of Long-lived Assets including Internal Use Capitalized Software Costs Management evaluates the recoverability of the Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with the provisions of ASC 360-10-35-15 “Impairment or Disposal of Long-Lived Assets.” If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. There were no See note 3 for discussion of impairments of long lived assets. Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations. Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. There were no See note 3 for discussion of impairments of long lived assets. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Derivative Liabilities The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (“ASC 480”), “ Distinguishing Liabilities from Equity” Upon conversion or repayment of a debt instrument in exchange for shares of common stock, where the embedded conversion option has been bifurcated and accounted for as a derivative liability (generally convertible debt and warrants), the Company records the shares of common stock at fair value, relieves all related debt, derivative liabilities, and any remaining unamortized debt discounts, and where appropriate recognizes a net gain or loss on debt extinguishment (debt based derivative liabilities). In connection with any extinguishments of equity based derivative liabilities (typically warrants), the Company records an increase to additional paid-in capital for any remaining liability balance extinguished. Equity instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. At December 31, 2023 and 2022, respectively, the Company had no Original Issue Discounts and Other Debt Discounts For certain notes issued, the Company may provide the debt holder with an original issue discount. The original issue discount is recorded as a debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Consolidated Statements of Operations. Additionally, the Company may issue common stock with certain notes issued, which are recorded at fair value. These discounts are also recorded as a component of debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Consolidated Statements of Operations. The combined debt discounts cannot exceed the face amount of the debt issued. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Debt Issue Cost Debt issuance cost paid to lenders, or third parties are recorded as debt discounts and amortized to interest expense over the life of the underlying debt instrument, in the Consolidated Statements of Operations. Right of Use Assets and Lease Obligations The Right of Use Asset and Lease Liability reflect the present value of the Company’s estimated future minimum lease payments over the lease term, which may include options that are reasonably assured of being exercised, discounted using a collateralized incremental borrowing rate. Typically, renewal options are considered reasonably assured of being exercised if the associated asset lives of the building or leasehold improvements exceed that of the initial lease term, and the performance of the business remains strong. Therefore, the Right of Use Asset and Lease Liability may include an assumption on renewal options that have not yet been exercised by the Company. The Company’s operating leases contained renewal options that expire at various dates with no residual value guarantees. Future obligations relating to the exercise of renewal options is included in the measurement if, based on the judgment of management, the renewal option is reasonably certain to be exercised. Factors in determining whether an option is reasonably certain of exercise include, but are not limited to, the value of leasehold improvements, the value of the renewal rate compared to market rates, and the presence of factors that would cause a significant economic penalty to the Company if the option is not exercised. Management reasonably plans to exercise all options, and as such, all renewal options are included in the measurement of the right-of-use assets and operating lease liabilities. As the rate implicit in leases are not readily determinable, the Company uses an incremental borrowing rate to calculate the lease liability that represents an estimate of the interest rate the Company would incur to borrow on a collateralized basis over the term of a lease within a particular currency environment. See Note 7. Revenue Recognition The Company generates its revenue from mobile fuel sales, either as a one-time purchase, or through a monthly membership. Revenue is recognized at the time of delivery and includes a delivery fee for each delivery or a subscription fee on a monthly basis for memberships. Under Accounting Standards Update (“ASU”) No. 2014-09 (Topic 606) “Revenue from Contracts with Customers”, revenue from contracts with customers is measured based on the consideration specified in the contract with the customer, and excludes any sales incentives, discounts, rebates, and amounts collected on behalf of third parties. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 A performance obligation is a promise in a contract to transfer a distinct good or service to a customer and is the unit of account under Topic 606. The Company’s contracts with its customers do not include multiple performance obligations. The Company recognizes revenue when a performance obligation is satisfied by transferring control over a product or service to a customer. The amount of revenue recognized reflects the consideration the Company expects to be entitled to in exchange for such products or services. The following represents the analysis management has considered in determining its revenue recognition policy: Identify the contract with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. Identify the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts contain a significant financing component. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Allocate the transaction price to performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. For example, a bonus or penalty may be associated with one or more, but not all, distinct services promised in a series of distinct services that forms part of a single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. The Company’s contracts have a distinct single performance obligation and there are no contracts with variable consideration. Recognize revenue when or as the Company satisfies a performance obligation Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. The following reflects additional discussion regarding our revenue recognition policies for each of our material revenue streams. For each revenue stream we do not offer any returns, refunds or warranties, and no arrangements are cancellable. Additionally, all contract consideration is fixed and determinable at the initiation of the contract. Currently, the Company only has two separate and distinct single performance obligations in its contractual arrangements. First, the Company generally recognizes membership revenues at the end of each month after services have been rendered. There are no prepaid membership revenues. Second, the Company recognizes fuel sales each month after delivery has occurred. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Contract Liabilities (Deferred Revenue) Contract liabilities represent deposits made by customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s) that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized. At December 31, 2023 and 2022, the Company had deferred revenue of $ 0 The following represents the Company’s disaggregation of revenues for the years ended December 31, 2023 and 2022: Schedule of Disaggregation of Revenue Years Ended December 31, 2023 2022 Revenue % of Revenues Revenue % of Revenues Fuel sales $ 22,677,304 97.68 % $ 14,860,475 98.78 % Other 539,119 2.32 % 184,246 1.22 % Total Sales $ 23,216,423 100.00 % $ 15,044,721 100.00 % Cost of Sales Cost of sales primarily include fuel costs and wages paid to our drivers. Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, “Income Taxes”. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes”. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of December 31, 2023 and 2022, respectively, the Company had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 The Company recognizes interest and penalties related to uncertain income tax positions in other expense. No For the years ended December 31, 2023 and 2022, respectively, the Company generated net losses, resulting in an estimated income tax liability of $ 0 Valuation of Deferred Tax Assets The Company’s deferred income tax assets include certain future tax benefits. The Company records a valuation allowance against any portion of those deferred income tax assets when it believes, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred income tax asset will not be realized. The Company reviews the likelihood that it will realize the benefit of its deferred tax assets and therefore the need for valuation allowances on a quarterly basis, or more frequently if events indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or consolidated group recording the net deferred tax asset is considered, along with all other available positive and negative evidence. Certain categories of evidence carry more weight in the analysis than others based upon the extent to which the evidence may be objectively verified. The Company looks to the nature and severity of cumulative pretax losses (if any) in the current three-year period ending on the evaluation date, recent pretax losses and/or expectations of future pretax losses. Other factors considered in the determination of the probability of the realization of the deferred tax assets include, but are not limited to: ● Earnings history; ● Projected future financial and taxable income based upon existing reserves and long-term estimates of commodity prices; ● The duration of statutory carry forward periods; ● Prudent and feasible tax planning strategies readily available that may alter the timing of reversal of the temporary difference; ● Nature of temporary differences and predictability of reversal patterns of existing temporary differences; and ● The sensitivity of future forecasted results to commodity prices and other factors. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Concluding that a valuation allowance is not required is difficult when there is significant negative evidence which is objective and verifiable, such as cumulative losses in recent years. The Company utilizes a rolling twelve quarters of pre-tax income or loss as a measure of its cumulative results in recent years. However, a cumulative three year loss is not solely determinative of the need for a valuation allowance. The Company also considers all other available positive and negative evidence in its analysis. At December 31, 2023 and 2022, respectively, the Company has recorded a full valuation allowance against its deferred tax assets resulting in a net carrying amount of $ 0 Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expense in the consolidated statements of operations. The Company recognized $ 136,582 1,364,168 Stock-Based Compensation The Company accounts for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” The Company uses the fair value method for equity instruments granted to non-employees and uses the Black-Scholes model for measuring the fair value of options. The fair value of stock-based compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. When determining fair value of stock options, the Company considers the following assumptions in the Black-Scholes model: ● Exercise price, ● Expected dividends, ● Expected volatility, ● Risk-free interest rate; and ● Expected life of option EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Stock Warrants In connection with certain financing (debt or equity), consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of warrants issued for compensation using the Black-Scholes option pricing model as of the measurement date. However, for warrants issued that meet the definition of a derivative liability, fair value is determined based upon the use of a binomial pricing model. Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants (for services) are recorded at fair value and expensed over the requisite service period or at the date of issuance if there is not a service period. Basic and Diluted Earnings (Loss) per Share and Reverse Stock Split Basic earnings per share is calculated using the two-class method and is computed by dividing net earnings available to common shareholders by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued. Net earnings available to common shareholders represent net earnings to common shareholders reduced by the allocation of earnings to participating securities. Losses are not allocated to participating securities. Common shares outstanding and certain other shares committed to be
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies Principles of Consolidation and Non-Controlling Interest These consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated. For entities that are consolidated, but not 100% owned, a portion of the income or loss and corresponding equity is allocated to owners other than the Company. The aggregate of the income or loss and corresponding equity that is not owned by us is included in Non-controlling Interests in the consolidated financial statements. Business Combinations and Asset Acquisitions The Company accounts for acquisitions that qualify as business combinations by applying the acquisition method according to Accounting Standards Codification (“ASC”) 805, Business Combinations (“ASC 805”). Transaction costs related to the acquisition of a business are expensed as incurred and excluded from the fair value of consideration transferred. The identifiable assets acquired, liabilities assumed, and noncontrolling interests in an acquired entity are recognized and measured at their estimated fair values. The excess of the fair value of consideration transferred over the fair values of identifiable assets acquired, liabilities assumed, and noncontrolling interests in an acquired entity, net of the fair value of any previously held interest in the acquired entity, is recorded as goodwill. Such valuations require management to make significant estimates and assumptions. Purchase price allocations may be preliminary, and, during the measurement period not to exceed one year from the date of acquisition, changes in assumptions and estimates that result in adjustments to the fair value of assets acquired and liabilities assumed are recorded in the period the adjustments are determined. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Significant judgments are used in determining fair values of assets acquired and liabilities assumed, as well as intangibles. Fair value and useful life determinations are based on, among other factors, estimates of future expected cash flows, and appropriate discount rates used in computing present values. These judgments may materially impact the estimates used in allocating acquisition date fair values to assets acquired and liabilities assumed, as well as the Company’s current and future operating results. Actual results may vary from these estimates which may result in adjustments to goodwill and acquisition date fair values of assets and liabilities during a measurement period or upon a final determination of asset and liability fair values, whichever occurs first. Adjustments to fair values of assets and liabilities made after the end of the measurement period are recorded within the Company’s earnings. The Company evaluates acquisitions of assets and other similar transactions to assess whether the transaction should be accounted for as a business combination or asset acquisition by first applying a screen test to determine whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If so, the transaction is accounted for as an asset acquisition. If not, further determination is required as to whether the Company has acquired inputs and processes that can create outputs that would meet the definition of a business. When applying the screen test, significant judgment is required to determine whether an acquisition is a business combination or an acquisition of assets. Accounting for asset acquisitions falls under the guidance of Topic 805, Business Combinations, specifically Subtopic 805-50. A cost accumulation model is used to determine an asset acquisition’s cost. Assets acquired are based on their cost, generally allocated to them on a relative fair value basis. Direct acquisition-related costs are included in the cost of the acquired assets. The distinction between business combinations and asset acquisitions involves judgment, particularly when applying the screen test to determine the nature of the transaction. Incorrect judgments or changes in decisions in these areas could materially affect the determination of goodwill, the recognition and measurement of acquired assets and assumed liabilities, and, consequently, our financial position and results of operations. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Acquisition of Stat-EI, Inc. (Business Combination) In January 2024, the Company acquired 100 5,500,000 In 2023, the Company paid a deposit of $ 250,000 1,550,000 1,800,000 3,700,000 7 May 2024 40,000 20,000 20,000 20,000 30,000 The Company has accounted for this transaction as a business combination. The table below summarizes the estimated fair value of the assets acquired and liabilities assumed: Schedule of Fair Value of Assets Acquired and Liabilities Consideration Cash $ 1,800,000 Note payable 3,700,000 Fair value of consideration transferred $ 5,500,000 Recognized amounts of identifiable assets acquired and liabilities assumed: License agreements $ 4,900,000 Trademarks/Tradenames 600,000 Total assets acquired 5,500,000 Total liabilities assumed - Total identifiable net assets 5,500,000 Goodwill $ - NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) The valuation of the intangible assets acquired was based upon an independent third party valuation specialist. At the time of acquisition, STAT had no revenues and historical losses from operations. As a result, and given the immaterial nature of this acquisition, the Company elected not to present any pro-forma financial information for the years ended December 31, 2023 and 2022. There were no impairment losses for the three and nine months ended September 30, 2024, respectively. Subsequent to September 30, 2024, the Company completed the full repayment of the outstanding note payable, which was initially recorded as part of the transaction to acquire STAT-EI. This payment finalizes the acquisition See Note 6 for discussion of intangible assets acquired from STAT. Business Segments The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company has identified one single reportable operating segment. The Company manages its business on the basis of one operating and reportable segment and derives revenues from selling its product and related services. The Company’s long-lived assets are located in the United States. Use of Estimates Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates, and those estimates may be material. Changes in estimates are recorded in the period in which they become known. The Company bases its estimates on historical experience and other assumptions, which include both quantitative and qualitative assessments that it believes to be reasonable under the circumstances. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Significant estimates during the nine months ended September 30, 2024 and 2023, include valuation of marketable securities, estimated useful lives of property and equipment, valuation of intangible assets, valuation of stock-based compensation, uncertain tax positions, and the valuation allowance on deferred tax assets. Fair Value of Financial Instruments The Company accounts for financial instruments under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. The three tiers are defined as follows: ● Level 1 - Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 - Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3 - Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate. Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) The Company’s financial instruments, including cash, marketable securities – related party, accounts payable and accrued expenses and accounts payable and accrued expenses – related party, are carried at historical cost. At September 30, 2024 and December 31, 2023, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. ASC 825-10 “Financial Instruments” The following table summarizes the Company’s marketable securities – related party measured at fair value on a recurring basis by level within the fair value hierarchy: Schedule of Merketable Securities Related Party Measured at Fair Value Level 1 Level 2 Level 3 Total September 30, 2024 Level 1 Level 2 Level 3 Total Assets Marketable securities - related party $ 12,703,491 $ - $ - $ 12,703,491 Total Assets $ 12,703,491 $ - $ - $ 12,703,491 Level 1 Level 2 Level 3 Total December 31, 2023 Level 1 Level 2 Level 3 Total Assets Marketable securities - related party $ - $ - $ - $ - Total Assets $ - $ - $ - $ - Fair values were determined for each individual security in the investment portfolio. The Company’s marketable securities are considered to be available-for-sale investments as defined under FASB ASC 320, Investments – Debt and Equity Securities An allowance for credit loss was not recorded for the marketable securities as of September 30, 2024 and December 31, 2023. See Note 3. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Cash and Cash Equivalents and Concentration of Credit Risk For purposes of the statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At September 30, 2024 and December 31, 2023, respectively, the Company did not have any cash equivalents. The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $ 250,000 At September 30, 2024 and December 31, 2023, respectively, the Company did not experience any losses on cash balances in excess of FDIC insured limits. Marketable Securities The Company’s securities investments that are acquired and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value based on quoted market price (level 1) on the balance sheet in current assets, with the change in fair value during the period included in earnings. At September 30, 2024 and December 31, 2023 the fair value of our marketable securities was $ 12,703,491 0 For the three and nine months ended September 30, 2024 and 2023, respectively, there were no impairments. See Note 3 for marketable securities – related party. Impairment of Long-lived Assets Management evaluates the recoverability of the Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with the provisions of ASC 360-10-35-15 “Impairment or Disposal of Long-Lived Assets.” If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. There were no NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property and equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations. Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. There were no Derivative Liabilities The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (“ASC 480”), “ Distinguishing Liabilities from Equity” Derivatives and Hedging” Upon conversion or repayment of a debt instrument in exchange for shares of common stock, where the embedded conversion option has been bifurcated and accounted for as a derivative liability (generally convertible debt and warrants), the Company records the shares of common stock at fair value, relieves all related debt, derivatives, and debt discounts, and recognizes a net gain or loss on debt extinguishment. Equity instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) At September 30, 2024 and December 31, 2023, respectively, the Company had no Debt Discount For certain notes issued, the Company may provide the debt holder with an original issue discount. The original issue discount is recorded as a debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Statements of Operations. Debt Issue Cost Debt issuance cost paid to lenders, or third parties are recorded as debt discounts and amortized to interest expense over the life of the underlying debt instrument, in the Statements of Operations. Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes”. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. At September 30, 2024 and December 31, 2023, respectively, the Company had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Company recognizes interest and penalties related to uncertain income tax positions in other expense. No NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Valuation of Deferred Tax Assets The Company’s deferred income tax assets include certain future tax benefits. The Company records a valuation allowance against any portion of those deferred income tax assets when it believes, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred income tax asset will not be realized. The Company reviews the likelihood that it will realize the benefit of its deferred tax assets and therefore the need for valuation allowances on a quarterly basis, or more frequently if events indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or consolidated group recording the net deferred tax asset is considered, along with all other available positive and negative evidence. Certain categories of evidence carry more weight in the analysis than others based upon the extent to which the evidence may be objectively verified. The Company looks to the nature and severity of cumulative pretax losses (if any) in the current three-year period ending on the evaluation date, recent pretax losses and/or expectations of future pretax losses. Other factors considered in the determination of the probability of the realization of the deferred tax assets include, but are not limited to: ● Earnings history; ● Projected future financial and taxable income based upon existing reserves and long term estimates of commodity prices; ● The duration of statutory carryforward periods; ● Prudent and feasible tax planning strategies readily available that may alter the timing of reversal of the temporary difference; ● Nature of temporary differences and predictability of reversal patterns of existing temporary differences; and ● The sensitivity of future forecasted results to commodity prices and other factors. Concluding that a valuation allowance is not required is difficult when there is significant negative evidence which is objective and verifiable, such as cumulative losses in recent years. The Company utilizes a rolling twelve quarters of pre-tax income or loss as a measure of its cumulative results in recent years. However, a cumulative three year loss is not solely determinative of the need for a valuation allowance. The Company also considers all other available positive and negative evidence in its analysis. At September 30, 2024 and December 31, 2023, respectively, the Company has recorded a full valuation allowance against its deferred tax assets resulting in a net carrying amount of $ 0 NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expense in the statements of operations. The Company recognized $ 29,454 5,989 The Company recognized $ 65,099 20,539 Stock-Based Compensation The Company accounts for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” The Company uses the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The fair value of stock-based compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. When determining fair value of stock options, the Company considers the following assumptions in the Black-Scholes model: ● Exercise price, ● Expected dividends, ● Expected volatility, ● Risk-free interest rate; and ● Expected life of option NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Stock Warrants In connection with certain financing, consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of the awards using the Black-Scholes option pricing model as of the measurement date. Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants are recorded at fair value as expense over the requisite service period or at the date of issuance if there is not a service period. Basic and Diluted Earnings (Loss) per Share Basic earnings per share is calculated using the two-class method and is computed by dividing net earnings available to common shareholders by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued. Net earnings available to common shareholders represent net earnings to common shareholders reduced by the allocation of earnings to participating securities. Losses are not allocated to participating securities. Common shares outstanding and certain other shares committed to be, but not yet issued, include restricted stock and restricted stock units (“RSUs”) for which no future service is required. Diluted earnings per share is calculated under both the two-class and treasury stock methods, and the more dilutive amount is reported. Diluted earnings per share is computed by taking the sum of net earnings available to common shareholders, dividends on preferred shares and dividends on dilutive mandatorily redeemable convertible preferred shares, divided by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued, plus all dilutive common stock equivalents outstanding during the period (stock options, warrants, convertible preferred stock, and convertible debt). Preferred shares and unvested share-based payment awards that contain nonforfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and, therefore, are included in the earnings allocation in computing earnings per share under the two-class method of earnings per share. Unvested shares of common stock are excluded from the denominator in computing net loss per share (See Note 8). NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Restricted stock and RSUs granted as part of share-based compensation contain nonforfeitable rights to dividends and dividend equivalents, respectively, and therefore, prior to the requisite service being rendered for the right to retain the award, restricted stock and RSUs meet the definition of a participating security. RSUs granted under an executive compensation plan are not considered participating securities as the rights to dividend equivalents are forfeitable. At September 30, 2024 and 2023, respectively, the Company had no common stock equivalents. See Note 8 regarding the share exchange and recapitalization. Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. See Note 3 for Marketable Securities – Related Party. See Note 4 and 9 for Notes and Accrued Interest Receivable – Related Party. See Note 7 for Notes Payable – Related Party. See Note 8 for equity transactions with our Chief Executive Officer. During 2024, the Company advanced $ 10,000 Recent Accounting Standards Changes to accounting principles are established by the FASB in the form of Accounting Standards Updates (“ASU’s”) to the FASB’s Codification. We consider the applicability and impact of all ASU’s on our financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the FASB in the form of Accounting Standards Updates (“ASU”) through the date these financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective accounting pronouncements, when adopted, will have a material impact on the financial statements of the Company. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) In March 2022, the Financial Accounting Standards Board (the “FASB”) issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures (“ASU 2022-02”), which eliminates the accounting guidance on troubled debt restructurings (“TDRs”) for creditors in ASC 310, Receivables (Topic 310), and requires entities to provide disclosures about current period gross write-offs by year of origination. Also, ASU 2022-02 updates the requirements related to accounting for credit losses under ASC 326, Financial Instruments – Credit Losses (Topic 326), and adds enhanced disclosures for creditors with respect to loan refinancings and restructurings for borrowers experiencing financial difficulty. This guidance was adopted on January 1, 2023. The adoption of ASU 2022-02 did not have a material impact on the Company’s financial statements. In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07 - Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is evaluating the impact this will have on the Company’s financial statements and disclosures. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”). ASU 2023-09 includes amendments that further enhance income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024, on either a prospective or retrospective basis. Early adoption is permitted. The Company is evaluating the impact of ASU 2023-09 on its financial statements and related disclosures. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on our financial position, results of operations or cash flows. Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the results of operations, stockholders’ deficit, or cash flows. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED)	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. Principles of Consolidation These consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its wholly owned subsidiary. All intercompany transactions and balances have been eliminated. Going Concern There is substantial doubt about the Company to continue as a going concern. Reasons such as no revenues and multiple period net losses, and negative operating cash flows. The Company without additional sources of debt or equity capital would potentially need to cease operations. Management plans to raise additional capital within the next twelve months that is expected to sustain its operations for the next year. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, it may contain restrictions on our operations, in the case of debt financing or cause substantial dilution for our stockholders, in case of equity financing. In addition, the Company expects to begin a marketing campaign to market and sell its services. There can be no assurance that such a plan will be successful. The accompanying financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern. Fair Value of Financial Instruments The Company accounts for financial instruments under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. NextNRG Holding Corp. and Subsidiary Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 The three tiers are defined as follows: ● Level 1 - Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 - Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3 - Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate. Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values. The Company’s financial instruments, including cash, notes receivable – related party, accounts payable and accrued expenses, and accounts payable and notes payable – related party, are carried at historical cost. At December 31, 2023 and 2022, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. ASC 825-10 “Financial Instruments” Cash and Cash Equivalents and Concentration of Credit Risk For purposes of the statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At December 31, 2023 and 2022, respectively, the Company The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $ 250,000 At December 31, 2023 and 2022, respectively, the Company did not experience any losses on cash balances in excess of FDIC insured limits. Restricted Cash (Escrow Deposit) In 2023, the Company paid a deposit of $ 250,000 In 2024, the Company closed on the purchase of Stat-EI, Inc., which became a wholly owned subsidiary at that time. The Company paid $ 5,500,000 NextNRG Holding Corp. and Subsidiary Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 Use of Estimates Use of Estimates and Assumptions The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates Business Segments Business Segments and Concentrations The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company has identified one single reportable operating segment. The Company manages its business on the basis of one operating and reportable segment. Property and equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations. Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. There were no At December 31, 2023, property and equipment consisted of one vehicle (acquired in 2023), which is being depreciated over an estimated useful life of five years as follows: Schedule of Property Plant and Vehicle Deprication Over Years Vehicle $ 88,734 Less: accumulated depreciation 9,992 Vehicle – net $ 78,742 Depreciation expense for the years ended December 31, 2023 and 2022 was $ 9,992 0 Notes Receivable and Interest Receivable – Related Party Interest receivable is recorded at fair value on the date revenue is recognized. The Company provides allowances for doubtful accounts by specific customer identification. If market conditions decline, actual collections may not meet expectations and may result in decreased cash flow and increased bad debt expense. Once collection efforts by the Company and its collection agency are exhausted, the determination for charging off uncollectible receivables is made. The allowance for doubtful accounts as of December 31, 2023 and 2022 is $ 309,098 and $ 291,841 , respectively. NextNRG Holding Corp. and Subsidiary Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes”. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of December 31, 2023 and 2022, respectively, the Company had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Company recognizes interest and penalties related to uncertain income tax positions in other expense. No interest and penalties related to uncertain income tax positions were recorded for the years ended December 31, 2023 and 2022, respectively. Effective January 1, 2022, the Company elected to be taxed as a C-Corporation. All activity prior to this date has been passed through to the members of the LLC. Advertising, Marketing and Promotional Costs Advertising Costs Advertising, marketing, and promotional expenses are expensed as incurred and are included in selling, general and administrative expenses on the accompanying audited statement of operations. For the years ended December 31, 2023, and 2022, advertising, marketing, and promotion expenses were $ 1,050 and $ 10,000 respectively. Research and Development Research and development expenses are charged to operations as incurred. During the years ending December 31, 2023 and 2022, the Company incurred $ 0 0 Basic and Diluted Earnings (Loss) per Share and Reverse Stock Split Basic earnings per share is calculated using the two-class method and is computed by dividing net earnings available to common shareholders by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued. Net earnings available to common shareholders represent net earnings to common shareholders reduced by the allocation of earnings to participating securities. Losses are not allocated to participating securities. Common shares outstanding and certain other shares committed to be, but not yet issued, include restricted stock and restricted stock units (“RSUs”) for which no future service is required. Diluted earnings per share is calculated under both the two-class and treasury stock methods, and the more dilutive amount is reported. Diluted earnings per share is computed by taking the sum of net earnings available to common shareholders, dividends on preferred shares and dividends on dilutive mandatorily redeemable convertible preferred shares, divided by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued, plus all dilutive common stock equivalents outstanding during the period (stock options, warrants, convertible preferred stock, and convertible debt). NextNRG Holding Corp. and Subsidiary Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 Preferred shares and unvested share-based payment awards that contain nonforfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and, therefore, are included in the earnings allocation in computing earnings per share under the two-class method of earnings per share. Unvested shares of common stock are excluded from the denominator in computing net loss per share. Restricted stock and RSUs granted as part of share-based compensation contain nonforfeitable rights to dividends and dividend equivalents, respectively, and therefore, prior to the requisite service being rendered for the right to retain the award, restricted stock and RSUs meet the definition of a participating security. RSUs granted under an executive compensation plan are not considered participating securities as the rights to dividend equivalents are forfeitable. At December 31, 2023 and 2022, the Company had no common stock equivalents. As a result, basic and diluted loss per share amounts are the same. Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. See Note 3 which related to a note receivable with the Company’s Chief Executive Officer. See Note 5 for a discussion of related party debt. Recent Accounting Standards Changes to accounting principles are established by the FASB in the form of Accounting Standards Updates (“ASU’s”) to the FASB’s Codification. We consider the applicability and impact of all ASU’s on our financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements issued through the date these financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective accounting pronouncements, when adopted, will have a material impact on the financial statements of the Company. In March 2022, the Financial Accounting Standards Board (the “FASB”) issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures (“ASU 2022-02”), which eliminates the accounting guidance on troubled debt restructurings (“TDRs”) for creditors in ASC 310, Receivables (Topic 310), and requires entities to provide disclosures about current period gross write-offs by year of origination. Also, ASU 2022-02 updates the requirements related to accounting for credit losses under ASC 326, Financial Instruments – Credit Losses (Topic 326), and adds enhanced disclosures for creditors with respect to loan refinancings and restructurings for borrowers experiencing financial difficulty. This guidance was adopted on January 1, 2023. The adoption of ASU 2022-02 did not have a material impact on the Company’s financial statements. In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07 - Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is evaluating the impact this will have on the Company’s financial statements and disclosures. NextNRG Holding Corp. and Subsidiary Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”). ASU 2023-09 includes amendments that further enhance income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024, on either a prospective or retrospective basis. Early adoption is permitted. The Company is evaluating the impact of ASU 2023-09 on its financial statements and related disclosures. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on our financial position, results of operations or cash flows.

Property and Equipment

Property and Equipment	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Property and Equipment	Note 3 – Property and Equipment Property and equipment consisted of the following: Schedule of Property and Equipment September 30, December 31, Estimated Useful 2024 2023 Lives (Years) Vehicles $ 5,119,048 $ 5,119,048 5 Equipment 304,191 265,637 5 Office furniture 129,475 129,475 5 Leasehold improvements - 29,422 5 Office equipment 9,471 9,471 5 Property and equipment, gross 5,562,185 5,553,053 Accumulated depreciation (3,037,317 ) (2,242,866 ) Total property and equipment - net $ 2,524,868 $ 3,310,187 Nine Months Ended September 30, 2024 Depreciation and amortization expense for the three months ended September 30, 2024 and 2023 was $ 269,561 278,442 Depreciation and amortization expense for the nine months ended September 30, 2024 and 2023 was $ 810,451 829,137 During the three and nine months ended September 30, 2024, the Company recorded an impairment loss of $ 13,422 Depreciation and amortization are included as a component of general and administrative expenses in the accompanying consolidated statements of operations. Impairment losses of property and equipment are included as a component of general and administrative expenses in the accompanying consolidated statements of operations. Year ended December 31, 2023 The Company recorded an impairment loss of $ 105,506 During the year ended December 31, 2023, the Company adjusted the balance of its vehicles and related notes payable – vehicles by $ 24,664	Note 3 – Property and Equipment Property and equipment consisted of the following: Schedule of Property and Equipment December 31, 2023 December 31, 2022 Estimated Useful Lives (Years) Equipment $ 265,637 $ 265,637 5 Leasehold improvements 29,422 29,422 5 Vehicles 5,119,048 5,142,828 5 Office furniture 129,475 129,475 5 Office equipment 9,471 9,471 5 Construction in process - 147,006 5 Property Plant And Equipment Gross 5,553,053 5,723,839 Accumulated depreciation (2,242,866 ) (1,134,680 ) Total property and equipment - net $ 3,310,187 $ 4,589,159 On April 7, 2021, the Company entered into a Technology License Agreement with Fuel Butler LLC (“Licensor”), under which the Company licensed certain proprietary technology. Under the terms of the license, the Company issued 13,287 shares of its common stock to the Licensor upon signing. The Company also issued 16,608 shares to the Licensor in May 2021 upon the filing of a patent application related to the licensed technology. Upon completion of the Company’s IPO, 23,251 shares were issued to the Licensor. The Company was going to issue up to 36,538 additional shares to the Licensor upon the achievement of certain milestones. In addition, the Company has granted stock options for 26,573 shares at an exercise price of $ 75.20 per share that will become exercisable for three years after the end of the fiscal year in which certain sales levels were to be achieved using the licensed technology. The Company has the option for four years after the achievement of certain milestones to either acquire the technology or acquire the Licensor for the purchase price of 53,146 of its common shares. Until the Company exercises one of these options, it will share with the Licensor 50% of pre-revenue costs and 50% of the net revenue, as defined, from the use of the technology. Under the Technology Agreement, the Company licensed proprietary technology that it believed would enable the Company to expand its services to provide its fuel service in high density areas. Fuel Butler has delivered a purported notice of termination of the Technology Agreement based on certain alleged breaches arising from our failure to issue equity securities to Fuel Butler. The Company has been in communications with Fuel Butler regarding the termination of the Technology Agreement and continues to believe that the Company is in compliance with the Technology Agreement and that the Technology Agreement continues to be in force. While the Company contests Fuel Butler’s claims of breach and contends that in fact Fuel Butler is in breach, the Company has communicated to Fuel Butler that it wishes to terminate the Technology Agreement. The Company has sent a proposal to Fuel Butler whereby it would cease utilizing the Technology and Fuel Butler would return any shares it received under the Technology Agreement. Accordingly, the Company considers the license to be fully impaired and has fully amortized the license as of December 31, 2022. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 The impairment loss of $ 1,987,500 See Note 9 for details of intangibles from an acquisition during the year ended December 31, 2022. Additionally, goodwill was considered impaired, and the Company recognized an impairment loss of $ 166,838 The fair value of the intangibles was estimated using a combination of market comparables (level 1 inputs) and expected present value of future cash flows (level 3 inputs) and as a result impairment was recorded for a total of $ 482,064 During the year ended December 31, 2023, the Company recorded an impairment loss of $ 105,506 Depreciation and amortization expense for the years ended December 31, 2023 and 2022 was $ 1,108,186 1,769,621 These amounts are included as a component of general and administrative expenses in the accompanying consolidated statements of operations. During the year ended December 31, 2023, the Company adjusted the balance of its vehicles and related notes payable – vehicles by $ 24,664
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Property and Equipment	Note 5 – Property and Equipment Property and equipment consisted of the following: Schedule of Property and Equipment Estimated Useful September 30, 2024 December 31, 2023 Lives Vehicle $ 88,734 $ 88,734 5 Computer 4,706 - 3 Accumulated depreciation (24,385 ) (9,992 ) Total property and equipment - net $ 69,054 $ 78,742 Depreciation expense for the three months ended September 30, 2024 and 2023 was $ 4,798 1,118 Depreciation expense for the nine months ended September 30, 2024 and 2023 was $ 13,130 5,916 NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED)

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	Note 4 – Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities were as follows at September 30, 2024 and December 31, respectively: Schedule of Accounts Payable and Accrued Liabilities September 30, 2024 December 31, 2023 Accounts payable $ 881,827 $ 845,275 Accrued interest payable - related parties - 72,428 Accounts payable and accrued liabilities $ 881,827 $ 917,703	Note 4 – Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities were as follows at December 31, 2023 and 2022, respectively: Schedule of Accounts Payable and Accrued Liabilities December 31, 2023 December 31, 2022 Accounts payable $ 845,275 $ 987,012 Accrued payroll - 266,453 Accrued interest payable - related parties 72,428 - Accrued interest payable - 3,014 Accounts payable and accrued liabilities $ 917,703 $ 1,256,479

Debt

Debt	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Debt	Note 5 – Debt The following represents a summary of the Company’s debt (notes payable – related parties, third party debt for notes payable (including those owed on vehicles), and line of credit, including key terms, and outstanding balances at September 30, 2024 and December 31, 2023, respectively. Notes Payable – Related Parties The following is a summary of the Company’s notes payable – related parties at September 30, 2024 and December 31, 2023: Summary of Notes Payable Balance - December 31, 2022 $ - Face amount of note Advances 5,267,500 Debt discount/issue costs (1,608,900 ) Amortization of debt discount/issue costs 1,406,015 Repayments (262,500 ) Balance - December 31, 2023 4,802,115 Advances 3,630,000 Debt discount/issue costs - original issue discount (330,000 ) Debt discount/issue costs - stock issuances (2,020,387 ) Amortization of debt discount/issue costs 2,553,272 Default penalty interest expense 4,317,500 Conversion of debt - preferred stock (3,630,000 ) Conversion of debt - common stock (9,322,500 ) Balance - September 30, 2024 $ - EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The following is a detail of the Company’s notes payable – related parties at September 30, 2024 and December 31, 2023: Schedule of Detailed Company’s Notes Payable Notes Payable - Related Parties Note Holder Issue Date Maturity Date Shares Issued with Debt Interest Rate Default Interest Rate Default Conversion Rate Collateral September 30, 2024 December 31, 2023 Note #1 April 19, 2023 July 17, 2024 100,000 A, B 10.00 % 18.00 % 150.00 % All assets $ - $ 1,500,000 Note #2 September 22, 2023 July 17, 2024 60,000 A, B 10.00 % 18.00 % 150.00 % All assets - 600,000 Note #3 October 13, 2023 July 17, 2024 176,000 A, B 0.00 % 18.00 % 150.00 % All assets - 320,000 Note #4 July 5, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 440,000 Note #5 August 2, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 440,000 Note #6 August 23, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 110,000 Note #7 August 30, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 165,000 Note #8 September 6, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 220,000 Note #9 September 13, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 110,000 Note #10 November 3, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 165,000 Note #11 November 21, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 220,000 Note #12 December 4, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 220,000 Note #13 December 13, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 165,000 Note #14 December 18, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 110,000 Note #15 December 20, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 55,000 Note #16 December 27, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 165,000 Note #17 January 5, 2024 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - - Note #18 January 16, 2024 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - - Note #19 January 25, 2024 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - - Note #20 February 7, 2024 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - - Note #21 February 20, 2024 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - - Note #22 February 28, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #23 March 8, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #24 March 15, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #25 March 26, 2024 August 16, 2024 13,889 C 8.00 % 18.00 % 150.00 % All assets - - Note #26 April 2, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #27 April 8, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #28 April 22, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #29 May 8, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #30 May 15, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #31 May 20, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #32 May 28, 2024 August 16, 2024 13,889 C 8.00 % 18.00 % 150.00 % All assets - - Note #33 June 10, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #34 June 28, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #35 July 5, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #36 July 10, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #37 July 22, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #38 August 6, 2024 August 16, 2024 53,500 C 8.00 % 18.00 % 150.00 % All assets - - Note #39 August 14, 2024 August 16, 2024 53,500 C 8.00 % 18.00 % 150.00 % All assets - - - 5,005,000 Less: unamortized debt discount - 202,885 $ - $ 4,802,115 EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 A See discussion below regarding global amendment for Notes #1, #2 and #3. B See discussion below regarding the limitation on the issuance of this lender due to a 9.99 C These shares of common stock ( 425,978 Year Ended December 31, 2023 Note #1 – Note Payable – Related Party - Material Stockholder greater than 5% and related Loss on Debt Extinguishment During 2023, the Company originally executed a six-month (6) note payable with a face amount of $ 1,500,000 150,000 140,000 290,000 1,210,000 290,000 In connection with obtaining this debt, the Company also committed 100,000 40,000 256,000 6.40 546,000 See Note 8. In October 2023 (the initial maturity date), the Company executed a loan extension with the lender to extend the due date from October 2023 to April 2024. At this time, the remaining 60,000 The Company evaluated the modification of terms under ASC 470-50, “Debt - Modification and Extinguishment”, and concluded that the extension of the maturity date resulted in significant and consequential changes to the economic substance of the debt and thus resulted in an extinguishment of the debt. Specifically, on the date of modification, the Company determined that the present value of the cash flows of the modified debt instrument was greater than 10% different from the present value of the remaining cash flows under the original debt instrument. For the year ended December 31, 2023, the Company recorded a loss on debt extinguishment of $ 291,000 Schedule of Loss on Debt Extinguishment Fair value of debt and common stock on extinguishment date * $ 1,791,000 Fair value of debt subject to modification 1,500,000 Loss on debt extinguishment - related party $ 291,000 * The Company valued the issuance of the 60,000 291,000 4.85 Pursuant to the January 17, 2024 global amendment, effective for all previously issued notes with this lender, in the event of default, the lender may convert the note into shares of common stock equal to the greater of $ 3.08 1.75 10,000,000 15,000,000 The Company has determined that in the event of default, the note at that time may be treated as a derivative liability subject to financial reporting at fair value and related mark to market adjustments in subsequent reporting periods. This note is subject to cross-default. In the event this note or any other notes issued by this lender are in default (Notes #1, #2 and #3), all of the notes with this lender will be considered in default. See May 9, 2024 loan date extension below. This lender is considered a related party since it has a greater than 5 See discussion regarding debt conversion below on August 16, 2024. Note #2 – Note Payable – Related Party - Material Stockholder greater than 5% During 2023, the Company executed a six-month (6) note payable with a face amount of $ 600,000 60,000 28,900 88,900 511,100 In connection with obtaining this note, the Company also issued 60,000 406,500 6.78 EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The issuance of these shares resulted in an additional debt issue cost. In total, the Company recorded debt discounts/issuance costs of $ 495,400 See Note 8. While the note was initially due in March 2024, the Company had the right to extend the note by an additional six-months (6) to September 2024. The note was not formally extended on its maturity date, however, the lender has not given notice on default. Pursuant to the January 17, 2024 global amendment, effective for all previously issued notes with this lender, in the event of default, the lender may convert the note into shares of common stock equal to the greater of $ 3.08 1.75 10,000,000 15,000,000 The Company has determined that in the event of default, the note at that time may be treated as a derivative liability subject to financial reporting at fair value and related mark to market adjustments in subsequent reporting periods. This note is subject to cross-default. In the event this note or any other notes issued by this lender are in default (Notes #1, #2 and #3), all of the notes with this lender will be considered in default. See May 9, 2024 loan date extension below. This lender is considered a related party since it has a greater than 5 See discussion regarding debt conversion below on August 16, 2024. Note #3 – Note Payable – Related Party - Material Stockholder greater than 5% In October 2023, the Company executed a three-month (3) note payable with a face amount of $ 320,000 48,000 272,000 In connection with obtaining this note, the Company was required to issue 104,000 539,760 5.19 9.99 The future issuance of these shares resulted in an additional debt issue cost. In total, the Company recorded debt discounts/issuance costs of $ 320,000 320,000 Pursuant to the January 17, 2024 global amendment, effective for all previously issued notes with this lender, in the event of default, the lender may convert the note into shares of common stock equal to the greater of $ 3.08 1.75 10,000,000 15,000,000 The Company has determined that in the event of default, the note at that time may be treated as a derivative liability subject to financial reporting at fair value and related mark to market adjustments in subsequent reporting periods. This note is subject to cross-default. In the event this note or any other notes issued by this lender are in default (Notes #1, #2 and #3), all of the notes with this lender will be considered in default. See May 9, 2024 loan date extension below. This lender is considered a related party since it has a greater than 5 EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 In January 2024, with respect to Notes #2 and #3 discussed above, as a result of extending the note maturity dates as amended to April 19, 2024, the Company was required to issue 72,000 9.99 The Company determined the fair value of these shares was $ 270,000 3.75 See discussion regarding debt conversion below on August 16, 2024. Extension of Notes #1, #2 and #3 On May 9, 2024, with respect to Notes #1, #2 and #3 discussed above, as a result of extending the note maturity dates as amended to July 17, 2024, the Company was required to issue 66,000 9.99 The Company determined the fair value of these shares was $ 407,550 6.18 Debt Conversion to Series A Preferred Stock On August 16, 2024, the Company converted all outstanding principal ($ 2,420,000 0 363,000 10 150 1,210,000 3,630,000 0 The fair value of the Series A, preferred stock and related loss on debt extinguishment at the conversion date was based on the as-converted basis, calculated as follows: Schedule Of Debt Extinguishment Market price per share of common stock - on date of issuance $ 2.76 Discount to market price on date of issuance 80 % Conversion price per share $ 2.21 Series A, preferred stock - stated value per share $ 10.00 Conversion price per share $ 2.21 Number of shares of common stock - for each share of Series A, preferred stock held 4.53 Series A, preferred shares issued 363,000 Number of shares of common stock - for each share of Series A, preferred stock held 4.53 Equivalent common shares 1,644,022 Market price per share of common stock - on date of issuance $ 2.76 As converted valuation of Series A, preferred stock $ 4,537,500 Debt converted in exchange for Series A, preferred stock 3,630,000 Loss on debt extinguishment - related party $ 907,500 See Note 8 regarding features of this class of securities. Common Stock Issuable – Notes #1, #2 and #3 In connection with the conversion of these notes on August 16, 2024, 242,000 0 Notes #4 - #39 - Notes Payable – Related Party - Material Stockholder greater than 20% Nine Months Ended September 30, 2024 The Company executed several two-month (2) notes payable with an aggregate face amount of $ 3,630,000 330,000 3,300,000 In connection with obtaining these notes, the Company was required to issue 425,978 2,020,387 2.81 7.10 In total, the Company recorded debt discounts/issuance costs totaling $ 2,350,387 These notes are initially due two-months (2) from their issuance dates. If the notes reach maturity and are still outstanding, the notes and related accrued interest will automatically renew for successive two-month (2) periods. These notes bear interest at 8 st 18 The lender is required to issue in writing any event of default. If an event of default occurs, all outstanding principal and accrued interest will be multiplied by 150% and become immediately due. Additionally, if the Company raises $ 3,000,000 Finally, in an event of default, the lender has the right to convert any or all of the outstanding principal and accrued interest into common stock equal to the greater of the average VWAP closing price over the ten (10) trading days ending on the date of conversion or $ 1.75 This lender is considered a related party as it is controlled by Michael Farkas, who is a greater than 20 EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Debt Conversion to Common Stock On August 16, 2024, the Company converted all outstanding principal ($ 6,215,000 316,130 3,525,341 150 3,265,565 9,796,696 0 2.76 no See Note 8 regarding features of this class of securities. Additionally, in connection with this debt conversion, all remaining unamortized debt discount was recorded as interest expense. Year Ended December 31, 2023 During the year ended December 31, 2023, the Company executed several two-month (2) notes payable with an aggregate face amount of $ 2,585,000 235,000 2,350,000 These notes are initially due two-months (2) from their issuance dates. If the notes reach maturity and are still outstanding, the notes and related accrued interest will automatically renew for successive two-month (2) periods. These notes bear interest at 8 st 18 The lender is required to issue in writing any event of default. If an event of default occurs, all outstanding principal and accrued interest will be multiplied by 150% and become immediately due. Additionally, if the Company raises $ 3,000,000 Finally, in an event of default, the lender has the right to convert any or all of the outstanding principal and accrued interest into common stock equal to the greater of the average VWAP closing price over the ten (10) trading days ending on the date of conversion or $ 1.75 At December 31, 2023, the Company was not in default on any of these notes and believed it was in compliance with all terms and conditions of the notes. This lender is considered a related party as it is controlled by Michael Farkas, who is a greater than 20 Note Payable - Other Year Ended December 31, 2023 During 2023, an entity controlled by this majority stockholder (approximately 20 12,500 250,000 262,500 13,125 275,625 Note Payable (non-vehicles) The following is a summary of the Company’s note payable (non-vehicles) at September 30, 2024 and December 31, 2023, respectively: Summary of Notes Payable Loan #1 Loan #2 Total Balance - December 31, 2022 $ - $ - $ - Face amount of note 275,250 - 275,250 Debt discount (25,250 ) - (25,250 ) Amortization of debt discount 9,729 - 9,729 Repayments (133,289 ) - (133,289 ) Balance - December 31, 2023 126,440 - 126,440 Face amount of note - 277,500 277,500 Debt discount - (27,500 ) (27,500 ) Amortization of debt discount 15,521 9,050 24,571 Repayments (141,961 ) (93,281 ) (235,242 ) Balance - September 30, 2024 $ - $ 165,769 $ 165,769 In April 2023, the Company executed a note payable with a face amount of $ 275,250 8.9 275,250 25,250 25,250 250,000 In April 2024, the Company executed a note payable with a face amount of $ 277,500 8.1 277,500 27,500 27,500 EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 This note represented the refinancing of the initial note from April 2023. Under the terms of the new agreement, the Company received net proceeds of $ 192,131 57,869 250,000 On the date of refinancing, all previous outstanding unamortized debt discount associated with the initial advance (loan #1) will be expensed. The following is a detail of the Company’s note payable (non-vehicles) at September 30, 2024 and December 31, 2023, respectively: Schedule of Detailed Company’s Notes Payable Note Payable Issue Date Maturity Date Date Repaid Collateral September 30, 2024 December 31, 2023 April 16, 2023 December 12, 2024 April 24, 2024 All assets $ - $ 141,961 April 24, 2024 October 21, 2025 N/A All assets 184,219 - Less: unamortized debt discount 18,450 15,521 $ 165,769 $ 126,440 Notes Payable - Vehicles The following is a summary of the Company’s notes payable for its vehicles at September 30, 2024 and December 31, 2023, respectively: Summary of Notes Payable Balance - December 31, 2022 $ 2,009,896 Repayments (836,618 ) Balance - December 31, 2023 $ 1,173,278 Repayments (613,713 ) Balance - September 30, 2024 $ 559,565 The following is a detail of the Company’s notes payable for its vehicles at September 30, 2024 and December 31, 2023, respectively: Schedule of Detailed Company’s Notes Payable Notes Payable - Vehicles Issue Date Maturity Date Interest Rate Default Interest Rate Collateral September 30, 2024 December 31, 2023 January 15, 2021 November 15, 2025 11.00 % N/A This vehicle $ 17,964 $ 28,370 April 9, 2019 February 17, 2024 4.90 % N/A This vehicle - 1,873 December 15, 2021 December 18, 2024 3.50 % N/A This vehicle 9,573 37,823 December 16, 2021 December 18, 2024 3.50 % N/A This vehicle 9,371 37,023 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 12,743 40,911 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 12,743 40,911 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 12,743 40,911 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 12,743 40,911 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 15,567 43,046 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 15,567 43,046 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 15,890 43,944 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 15,566 43,045 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,235 50,157 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,235 50,157 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 23,235 51,157 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,547 50,862 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,573 50,925 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,573 50,925 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,573 50,925 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,573 50,925 August 4, 2022 August 18, 2025 4.99 % N/A This vehicle 11,674 20,837 August 4, 2022 August 18, 2025 4.99 % N/A This vehicle 11,675 20,838 November 1, 2021 November 11, 2025 4.84 % N/A This vehicle 11,060 17,913 November 1, 2021 November 11, 2025 0.00 % N/A This vehicle 11,256 18,572 November 1, 2021 November 11, 2025 0.00 % N/A This vehicle 11,306 18,572 June 1, 2022 May 23, 2026 0.90 % N/A This vehicle 16,613 24,035 June 1, 2022 May 23, 2026 0.90 % N/A This vehicle 16,626 24,032 April 27, 2022 May 10, 2027 9.05 % N/A This vehicle 86,289 107,047 April 27, 2022 May 1, 2026 8.50 % N/A This vehicle 52,054 73,585 559,565 1,173,278 Less: current portion 213,706 819,788 Long term portion $ 345,859 $ 353,490 EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Debt Maturities The following represents the maturities of the Company’s various debt arrangements as noted above for each of the five (5) succeeding years and thereafter as follows: Schedule of Maturities of Long Term Debt For the Year Ended December 31, Notes Payable Vehicle Notes Payable Total 2024 (3 Months) $ - $ 206,094 $ 206,094 Remainder of year one $ - $ 206,094 $ 206,094 2025 165,769 279,162 444,931 2026 - 55,810 55,810 2027 - 18,499 18,499 2027 Total $ 165,769 $ 559,565 $ 725,334 Line of Credit Year Ended December 31, 2023 In 2021, the Company entered into a Securities-Based Line of Credit, Promissory Note, Security, Pledge and Guaranty Agreement (the “Line of Credit”) with City National Bank of Florida. The line of credit had an outstanding balance of $ 1,000,000 1,008,813 1,000,000 8,813 To secure the repayment of the Credit Limit, the Bank had a first priority lien and continuing security interest in the securities held in the Company’s investment portfolio with the Bank. The Company liquidated its entire position in the investment portfolio in 2023. In connection with the repayment of the line of credit, no further advances had been made and the bank closed the line of credit.	Note 5 – Debt The following represents a summary of the Company’s debt (notes payable – related parties, third party debt for notes payable (including those owed on vehicles), and line of credit, including key terms, and outstanding balances at December 31, 2023 and 2022, respectively. Notes Payable – Related Parties The following is a summary of the Company’s notes payable – related parties at December 31, 2023 and 2022: Schedule of Notes Payable Related Parties Balance - December 31, 2022 $ - Advances 5,267,500 Debt discount/issue costs (1,608,900 ) Amortization of debt discount/issue costs 1,406,015 Repayments (262,500 ) Balance - December 31, 2023 $ 4,802,115 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 The following is a detail of the Company’s notes payable – related parties at December 31, 2023 and 2022: Schedule of Company’s Notes Payable Related Parties Notes Payable - Related Parties Note Holder Issue Date Maturity Date Shares Issued with Debt Interest Rate Default Interest Rate Collateral December 31, 2023 December 31, 2022 Note #1 April 19, 2023 April 19, 2024 100,000 10.00 % 18.00 % All assets $ 1,500,000 $ - Note #2 September 22, 2023 April 19, 2024 60,000 A 10.00 % 18.00 % All assets 600,000 - Note #3 October 13, 2023 April 19, 2024 104,000 B 0.00 % 18.00 % All assets 320,000 - Note #4 July 5, 2023 January 5, 2024 - 8.00 % 18.00 % All assets 440,000 - Note #5 August 2, 2023 February 2, 2024 - 8.00 % 18.00 % All assets 440,000 - Note #6 August 23, 2023 February 23, 2024 - 8.00 % 18.00 % All assets 110,000 - Note #7 August 30, 2023 February 29, 2024 - 8.00 % 18.00 % All assets 165,000 - Note #8 September 6, 2023 January 6, 2024 - 8.00 % 18.00 % All assets 220,000 - Note #9 September 13, 2023 January 13, 2024 - 8.00 % 18.00 % All assets 110,000 - Note #10 November 3, 2023 January 3, 2024 - 8.00 % 18.00 % All assets 165,000 - Note #11 November 21, 2023 January 21, 2024 - 8.00 % 18.00 % All assets 220,000 - Note #12 December 4, 2023 February 4, 2024 - 8.00 % 18.00 % All assets 220,000 - Note #13 December 13, 2023 February 13, 2024 - 8.00 % 18.00 % All assets 165,000 - Note #14 December 18, 2023 February 18, 2024 - 8.00 % 18.00 % All assets 110,000 - Note #15 December 20, 2023 February 20, 2024 - 8.00 % 18.00 % All assets 55,000 - Note #16 December 27, 2023 February 27, 2024 - 8.00 % 18.00 % All assets 165,000 - 5,005,000 - Less: unamortized debt discount 202,885 - $ 4,802,115 $ - A See discussion below regarding global amendment for Notes #2 and #3. B See discussion below regarding the limitation on the issuance of this lender due to a 9.99% equity ownership blocker. Note #1 – Note Payable – Related Party - Material Stockholder greater than 5% and related Loss on Debt Extinguishment The Company originally executed a six-month (6) note payable with a face amount of $ 1,500,000 150,000 140,000 290,000 1,210,000 290,000 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 In connection with obtaining this debt, the Company also committed 100,000 shares of common stock to the lender as additional interest expense (commitment fee). Under the terms of the agreement, only 40,000 shares of common stock were required to be issued on the commitment date resulting in a fair value of $ 256,000 ($ 6.40 /share), based upon the quoted closing price. The Company recorded this amount as a debt discount which is being amortized over the life of the note. Total discounts recorded aggregated $ 546,000 . See Note 8. In October 2023 (the initial maturity date), the Company executed a loan extension with the lender to extend the due date from October 2023 to April 2024. At this time, the remaining 60,000 shares were issued to the lender. The Company evaluated the modification of terms under ASC 470-50, “Debt - Modification and Extinguishment”, and concluded that the extension of the maturity date resulted in significant and consequential changes to the economic substance of the debt and thus resulted in an extinguishment of the debt. Specifically, on the date of modification, the Company determined that the present value of the cash flows of the modified debt instrument was greater than 10% different from the present value of the remaining cash flows under the original debt instrument. As a result, the Company recorded a loss on debt extinguishment of $ 291,000 Schedule of Loss on Debt Extinguishment Fair value of debt and common stock on extinguishment date * $ 1,791,000 Fair value of debt subject to modification 1,500,000 Loss on debt extinguishment - related party $ 291,000 * The Company valued the issuance of the 60,000 291,000 4.85 This note also contains a conversion feature only upon an event of default. The conversion feature is equal to the greater of (a) $ 3.85 and (b) the lower of (i) the average VWAP over the ten (10) trading day period preceding conversion. Additionally, the note contains an anti-dilution right in the form of a ratchet feature. If at the time of eligible conversion (only if Company is in default) common stock is sold or other debt is converted into common stock at a price lower than the defined conversion price under the terms of this note, the conversion price of this note will be reduced to the lower amount. The Company has determined that in the event of default, the note at that time will be treated as a derivative liability subject to financial reporting at fair value and related mark to market adjustments in subsequent reporting periods. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 This note is subject to cross-default. In the event this note or any other notes issued by this lender are in default (Notes #1, #2 and #3), all of the notes with this lender will be considered in default. At December 31, 2023, the Company is not in default on this note and believes it is in compliance with all terms and conditions of the note. This lender is considered a related party since it has a greater than 5 Note #2 – Note Payable – Related Party - Material Stockholder greater than 5% The Company executed a six-month (6) note payable with a face amount of $ 600,000 60,000 28,900 88,900 511,100 In connection with obtaining this note, the Company also issued 60,000 shares of common stock to the lender having a fair value of $ 406,500 , based upon the quoted closing trading price ($ 6.78 / share). The issuance of these shares resulted in an additional debt issue cost. In total, the Company recorded debt discounts/issuance costs of $ 495,400 See Note 8. While the note is initially due in March 2024, the Company has the right to extend the note by an additional six-months (6) to September 2024. Subsequent to December 31, 2023, pursuant to the January 17, 2024 global amendment, effective for all previously issued notes with this lender, in the event of default, the lender may convert the note into shares of common stock equal to the greater of $ 3.08 and the lower of the average VWAP over the ten (10) preceding trading days; or the greater of the average of the VWAP over the ten (10) preceding trading days or a floor price of $ 1.75 . Additionally, if the Company raises $ 10,000,000 or more, then Note #3 will be repaid. If the Company raises $ 15,000,000 or more, then both Notes #2 and #3 will be repaid. The Company has determined that in the event of default, the note at that time will be treated as a derivative liability subject to financial reporting at fair value and related mark to market adjustments in subsequent reporting periods. This note is subject to cross-default. In the event this note or any other notes issued by this lender are in default (Notes #1, #2 and #3), all of the notes with this lender will be considered in default. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 At December 31, 2023, the Company is not in default on this note and believes it is in compliance with all terms and conditions of the note. This lender is considered a related party since it has a greater than 5 Note #3 – Note Payable – Related Party - Material Stockholder greater than 5% In October 2023, the Company executed a three-month (3) note payable with a face amount of $ 320,000 48,000 272,000 In connection with obtaining this note, the Company was required to issue 104,000 shares of common stock to the lender having a fair value of $ 539,760 , based upon the quoted closing trading price ($ 5.19 / share). However, the issuance of these shares would result in the lender having a greater than 9.99 % ownership of the Company, which is prohibited by agreement. These shares are classified as common stock issuable in the accompanying consolidated balance sheets. The future issuance of these shares resulted in an additional debt issue cost. In total, the Company recorded debt discounts/issuance costs of $ 320,000 320,000 Pursuant to the January 17, 2024 global amendment, effective for all previously issued notes with this lender, in the event of default, the lender may convert the note into shares of common stock equal to the greater of $ 3.08 and the lower of the average VWAP over the ten (10) preceding trading days; or the greater of the average of the VWAP over the ten (10) preceding trading days or a floor price of $ 1.75 . Additionally, if the Company raises $ 10,000,000 or more, then Note #3 will be repaid. If the Company raises $ 15,000,000 or more, then both Notes #2 and #3 will be repaid. The Company has determined that in the event of default, the note at that time will be treated as a derivative liability subject to financial reporting at fair value and related mark to market adjustments in subsequent reporting periods. This note is subject to cross-default. In the event this note or any other notes issued by this lender are in default (Notes #1, #2 and #3), all of the notes with this lender will be considered in default. At December 31, 2023, the Company is not in default on this note and believes it is in compliance with all terms and conditions of the note. This lender is considered a related party since it has a greater than 5 Subsequent to the year ended December 31, 2023, in January 2024, with respect to Notes #2 and #3 discussed above, as a result of extending the note maturity dates as amended to April 19, 2024, the Company is required to issue 72,000 9.99 The Company determined the fair value of these shares to be $ 270,000 3.75 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Notes #4 - #16 - Notes Payable – Related Party - Material Stockholder greater than 20% During the year ended December 31, 2023, the Company executed several two-month (2) notes payable with an aggregate face amount of $ 2,585,000 235,000 2,350,000 These notes are initially due two-months (2) from their issuance dates. If the notes reach maturity and are still outstanding, the notes and related accrued interest will automatically renew for successive two-month (2) periods. These notes bear interest at 8 st 18 The lender is required to issue in writing any event of default. If an event of default occurs, all outstanding principal and accrued interest will be multiplied by 150% and become immediately due. Additionally, if the Company raises $ 3,000,000 Finally, in an event of default, the lender has the right to convert any or all of the outstanding principal and accrued interest into common stock equal to the greater of the average VWAP closing price over the ten (10) trading days ending on the date of conversion or $ 1.75 (the floor price). In the event such a conversion were to occur, which can only happen by default, the Company would evaluate the potential for recording derivative liabilities. At December 31, 2023, the Company is not in default on any of these notes and believes it is in compliance with all terms and conditions of the notes. This lender is considered a related party as it is controlled by Michael Farkas, an approximate 20 Note Payable - Other During 2023, an entity controlled by this majority stockholder (approximately 20 12,500 250,000 262,500 13,125 275,625 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Note Payable (non-vehicles) The following is a summary of the Company’s note payable (non-vehicles) at December 31, 2023 and 2022, respectively: Schedule of Notes Payable Non - Vehicles Balance - December 31, 2022 $ - Face amount of note 275,250 Debt discount (25,250 ) Amortization of debt discount 9,729 Repayments (133,289 ) Balance - December 31, 2023 $ 126,440 The Company executed a note payable with a face amount of $ 275,250 8.9 275,250 25,250 10 25,250 250,000 The following is a detail of the Company’s note payable (non-vehicles) at December 31, 2023 and 2022, respectively: Notes Payable Issue Date Maturity Date Interest Rate Default Interest Rate Collateral December 31, 2023 December 31, 2022 April 16, 2023 December 12, 2024 * N/A All assets $ 141,961 $ - * initially 6.5 Less: unamortized debt discount 15,521 - $ 126,440 $ - Notes Payable - Vehicles The following is a summary of the Company’s notes payable for its vehicles at December 31, 2023 and 2022, respectively: Schedule of Notes Payable for Vehicles Balance - December 31, 2021 $ 476,313 Acquisition of vehicles in exchange for notes payable 2,166,643 Repayments (633,060 ) Balance - December 31, 2022 2,009,896 Repayments (836,618 ) Balance - December 31, 2023 $ 1,173,278 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 The following is a detail of the Company’s notes payable for its vehicles at December 31, 2023 and 2022, respectively: Schedule of the Company’s Notes Payable for Vehicles Notes Payable - Vehicles Issue Date Maturity Date Interest Rate Default Interest Rate Collateral December 31, 2023 December 31, 2022 January 15, 2021 November 15, 2025 11.00 % N/A This vehicle $ 28,370 $ 40,976 April 9, 2019 December 12, 2023 7.44 % N/A This vehicle - 8,174 April 9, 2019 December 12, 2023 7.44 % N/A This vehicle - 6,986 April 9, 2019 February 17, 2024 4.90 % N/A This vehicle 1,873 10,670 December 15, 2021 December 18, 2024 3.50 % N/A This vehicle 37,823 74,357 December 16, 2021 December 18, 2024 3.50 % N/A This vehicle 37,023 72,784 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 40,911 83,505 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 40,911 83,505 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 40,911 83,505 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 40,911 83,505 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 43,046 78,585 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 43,046 78,585 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 43,944 80,226 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 43,045 78,585 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,157 86,271 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,157 86,271 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 51,157 86,270 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,862 87,481 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,925 87,594 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,925 87,594 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,925 87,594 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,925 87,594 August 4, 2022 August 18, 2025 4.99 % N/A This vehicle 20,837 32,536 August 4, 2022 August 18, 2025 4.99 % N/A This vehicle 20,838 32,536 November 1, 2021 November 11, 2025 4.84 % N/A This vehicle 17,913 26,578 November 1, 2021 November 11, 2025 0.00 % N/A This vehicle 18,572 28,261 November 1, 2021 November 11, 2025 0.00 % N/A This vehicle 18,572 28,261 June 1, 2022 May 23, 2026 0.90 % N/A This vehicle 24,035 33,813 June 1, 2022 May 23, 2026 0.90 % N/A This vehicle 24,032 33,813 April 27, 2022 May 10, 2027 9.05 % N/A This vehicle 107,047 132,246 April 27, 2022 May 1, 2026 8.50 % N/A This vehicle 73,585 101,237 1,173,278 2,009,896 Less: current portion 819,788 811,516 Long term portion $ 353,490 $ 1,198,380 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Debt Maturities The following represents the maturities of the Company’s various debt arrangements for each of the five (5) succeeding years and thereafter as follows: Schedule of Maturities of Long Term Debt For the Year Ended December 31, Notes Payable - Related Parties Notes Payable Vehicles Total 2024 $ 4,802,115 $ 126,440 $ 819,788 $ 5,748,343 Year one $ 4,802,115 $ 126,440 $ 819,788 $ 5,748,343 2025 - - 282,212 282,212 Year two - - 282,212 282,212 2026 - - 55,827 55,827 Year three - - 55,827 55,827 2027 - - 15,451 15,451 Year four - - 15,451 15,451 Total $ 4,802,115 $ 126,440 $ 1,173,278 $ 6,101,833 Line of Credit On December 10, 2021, the Company entered into a Securities-Based Line of Credit, Promissory Note, Security, Pledge and Guaranty Agreement (the “Line of Credit”) with City National Bank of Florida. Pursuant to the revolving Line of Credit, the Company may borrow up to the Credit Limit, determined from time to time in the sole discretion of the Bank. The Credit Limit was $ 0 3,000,000 Outstanding borrowings under the line of credit were $ 0 3,000,000 The line of credit was repaid in September 2023 for $ 1,008,813 1,000,000 8,813 To secure the repayment of the Credit Limit, the Bank had a first priority lien and continuing security interest in the securities held in the Company’s investment portfolio with the Bank. The Company liquidated its entire position in the investment portfolio during the second quarter of 2023. The amount outstanding under the Line of Credit bore interest equal to the Reference Rate plus the Spread (as defined in the Line of Credit) in effect each day. Interest was due and payable monthly in arrears. The interest rate on the Line of Credit was 5.75 The Bank could, at any time, without notice, and at its sole discretion, demand the repayment of the outstanding line of credit. In connection with the repayment of the line of credit, no further advances had been made and the bank closed the line of credit. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Debt	Note 7 – Debt The following represents a summary of the Company’s debt (notes payable – related party and notes payable), key terms and outstanding balances at September 30, 2024 and December 31, 2023, respectively: Schedule of Notes Payable Related Parties Notes Payable Related Party Notes Payable Total Balance - December 31, 2022 $ 34,650 $ - $ 34,650 Proceeds 3,835,000 - 3,835,000 Balance - December 31, 2023 3,869,650 - 3,869,650 Proceeds 6,928,000 11,076,250 18,004,250 Repayments (149,650 ) (4,444,219 ) (4,593,869 ) Debt discount - (2,113,215 ) (2,113,215 ) Amortization of debt discount - 1,210,625 1,210,625 Balance - September 30, 2024 $ 10,648,000 $ 5,729,442 $ 16,377,442 NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Notes Payable – Related Party The following is a detail of the Company’s notes payable – related party at September 30, 2024 and December 31, 2023, respectively: Schedule of Detailed Company’s Notes Payable Notes Payable - Related Party Note Holder Issue Date Maturity Date Interest Rate Default Interest Rate Marketable Securities Received Fair Value of Securities Received Collateral September 30, 2024 December 31, 2023 Note #1 January 1, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - $ 8,600 Note #2 January 3, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 30 Note #3 March 4, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 20 Note #4 May 18, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 25 Note #5 June 24, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 25 Note #6 August 31, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 100 Note #7 March 1, 2021 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 100 Note #8 April 19, 2021 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 250 Note #9 September 3, 2021 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 500 Note #10 September 9, 2021 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 25,000 Note #11 May 4, 2023 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 15,000 Note #12 May 30, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured - 100,000 Note #13 June 7, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 100,000 100,000 Note #14 June 29, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 10,000 10,000 Note #15 July 3, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 250,000 250,000 Note #16 July 5, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 200,000 200,000 Note #17 July 27, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 100,000 100,000 Note #18 August 2, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 100,000 100,000 Note #19 August 8, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 80,000 80,000 Note #20 August 15, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 200,000 200,000 Note #21 August 23, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 150,000 150,000 Note #22 August 30, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 170,000 170,000 Note #23 September 6, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 250,000 250,000 Note #24 September 8, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 1,000,000 1,000,000 Note #25 September 13, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 100,000 100,000 Note #26 September 22, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 75,000 75,000 Note #27 October 30, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 10,000 10,000 Note #28 November 2, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 50,000 50,000 Note #29 November 3, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 150,000 150,000 Note #30 November 8, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 250,000 250,000 Note #31 November 15, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 75,000 75,000 Note #32 November 21, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 200,000 200,000 Note #33 December 5, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 200,000 200,000 Note #34 February 21, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 45,000 - Note #35 February 28, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 100,360 Unsecured 300,000 - Note #36 March 4, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 50,000 - Note #37 March 7, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 100,000 - Note #38 March 8, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 95,680 Unsecured 185,000 - Note #39 March 14, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 150,000 - Note #40 March 15, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 91,520 Unsecured 150,000 - Note #41 March 25, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 150,000 - Note #42 March 26, 2024 August 31, 2024 18.00 % 0.00 % 13,889 C 58,333 Unsecured 100,000 - Note #43 March 27, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 135,000 - Note #45 April 2, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 108,680 Unsecured 150,000 - Note #46 April 4, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 135,000 - Note #47 April 8, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 132,080 Unsecured 150,000 - Note #48 April 11, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 145,000 - Note #49 April 18, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 150,000 - Note #50 April 22, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 120,640 Unsecured 175,000 - Note #51 April 25, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 115,000 - Note #52 May 2, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 200,000 - Note #53 May 8, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 147,680 Unsecured 300,000 - Note #54 May 15, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 130,520 Unsecured 300,000 - Note #55 May 20, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 130,000 Unsecured 175,000 - Note #56 May 23, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 175,000 - Note #57 May 28, 2024 August 31, 2024 18.00 % 0.00 % 13,889 C 84,374 Unsecured 300,000 - Note #58 June 5, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 180,000 - Note #59 June 10, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 104,520 Unsecured 280,000 - Note #60 June 13, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 50,000 - Note #61 June 20, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 283,000 - Note #62 June 27, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 99,839 Unsecured 150,000 - Note #63 July 5, 2024 July 5, 2025 18.00 % 0.00 % 20,800 C 122,200 Unsecured 300,000 Note #64 July 10, 2024 July 10, 2025 18.00 % 0.00 % 20,800 C 96,200 Unsecured 150,000 Note #65 July 11, 2024 July 11, 2025 18.00 % 0.00 % None Unsecured 175,000 Note #66 July 18, 2024 July 18, 2025 18.00 % 0.00 % 20,800 C 97,760 Unsecured 440,000 Note #67 July 25, 2024 July 25, 2025 18.00 % 0.00 % None Unsecured 185,000 Note #68 August 1, 2024 August 1, 2025 18.00 % 0.00 % 53,500 C 150,068 Unsecured 300,000 Note #69 August 19, 2024 August 19, 2025 18.00 % 0.00 % 53,500 C 155,150 Unsecured 265,000 Note #70 August 26, 2024 August 26, 2025 18.00 % 0.00 % None Unsecured 35,000 Note #71 September 23, 2024 September 23, 2025 18.00 % 0.00 % None Unsecured 150,000 Note #72 September 26, 2024 September 26, 2025 18.00 % 0.00 % None Unsecured 150,000 425,978 $ 2,025,604 $ 10,648,000 $ 3,869,650 A – 4 5 5 6 10 B – 4 5 5 6 10 18 C - During the nine months ended September 30, 2024 and the year ended December 31, 2023, the Company received advances of $ 6,928,000 2,150,000 During the nine months ended September 30, 2024 and 2023, the Company recorded imputed interest expense of $ 742 0 During the nine months ended September 30, 2024 and the year ended December 31, 2023, the Company promissory notes totaling $ 149,650 0 NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Notes Payable The following is a detail of the Company’s notes payable at September 30, 2024 and December 31, 2023, respectively: Schedule of Company’s Notes Payable Notes Payable Note Holder Issue Date Maturity Date Interest Rate Default Interest Rate Collateral September 30, 2024 December 31, 2023 Note #1 January 19, 2024 May 24, 2024 0.00 % Unsecured A $ 3,700,000 $ - Note #2 January 19, 2024 August 19, 2024 Included in repayments 0.00 % All assets B - - Note #3 January 19, 2024 August 19, 2024 Included in repayments 0.00 % All assets C - - Note #4 August 16, 2024 February 28, 2025 Included in repayments 0.00 % All assets D 1,433,438 Note #5 August 16, 2024 February 28, 2025 Included in repayments 0.00 % All assets D 1,498,594 6,632,031 - Less: unamortized debt discount 902,590 - $ 5,729,442 $ - A - Represents amount of consideration owed in connection with the purchase of STAT. See Notes 1 and 6. B – 1,491,000 1,000,000 491,000 53,250 C – 2,236,500 1,500,000 736,500 79,875 D – 1,824,375 1,250,000 491,000 62,500 NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED)	Note 5 – Notes Payable – Related Party Debt During the year ended December 31, 2023 and 2022, our Chief Executive Officer advanced $ 3,835,000 34,650 The notes bear interest ranging from 4-5%, with an additional 5-6% of imputed interest (9%-11% in total) At December 31, 2023 and 2022, the balance due was $ 3,869,650 34,650 Imputed interest expense for the years ended December 31, 2023 and 2022 was $ 74,559 1,732 Total interest expense for the years ended December 31, 2023 and 2022 was $ 123,855 3,463 NextNRG Holding Corp. and Subsidiary Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Note 6 – Fair Value of Financial Instruments The Company evaluates its financial assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level in which to classify them for each reporting period. This determination requires significant judgments to be made. The Company did not have any assets or liabilities measured at fair value on a recurring basis at September 30, 2024 and December 31, 2023, respectively.	Note 6 – Fair Value of Financial Instruments The Company evaluates its financial assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level in which to classify them for each reporting period. This determination requires significant judgments to be made. The Company did not have any assets or liabilities measured at fair value on a recurring basis at December 31, 2023. As noted above, all of the Company’s corporate bonds were measured at fair value at December 31, 2022.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Commitments and Contingencies	Note 7 – Commitments and Contingencies Operating Leases We have entered into various operating lease agreements, including our corporate headquarters. We account for leases in accordance with ASC Topic 842: Leases, Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments over the lease term. Lease right-of-use assets and liabilities at commencement are initially measured at the present value of lease payments over the lease term. We generally use our incremental borrowing rate based on the information available at commencement to determine the present value of lease payments except when an implicit interest rate is readily determinable. We determine our incremental borrowing rate based on market sources including relevant industry data. We have lease agreements with lease and non-lease components and have elected to utilize the practical expedient to account for lease and non-lease components together as a single combined lease component, from both a lessee and lessor perspective with the exception of direct sales-type leases and production equipment classes embedded in supply agreements. From a lessor perspective, the timing and pattern of transfer are the same for the non-lease components and associated lease component and, the lease component, if accounted for separately, would be classified as an operating lease. We have elected not to present short-term leases on the balance sheet as these leases have a lease term of 12 months or less at lease inception and do not contain purchase options or renewal terms that we are reasonably certain to exercise. All other lease assets and lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of our leases do not provide an implicit rate of return, we used our incremental borrowing rate based on the information available at lease commencement date in determining the present value of lease payments. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Our leases, where we are the lessee, do not include an option to extend the lease term. For purposes of calculating lease liabilities, lease term would include options to extend or terminate the lease when it is reasonably certain that we will exercise such options. Lease expense for operating leases is recognized on a straight-line basis over the lease term as an operating expense, included as a component of general and administrative expenses, in the accompanying consolidated statements of operations. Certain operating leases provide for annual increases to lease payments based on an index or rate, our lease has no stated increase, payments were fixed at lease inception. We calculate the present value of future lease payments based on the index or rate at the lease commencement date. Differences between the calculated lease payment and actual payment are expensed as incurred. At September 30, 2024 and December 31, 2023, respectively, the Company had no “Leases.” On December 3, 2021, the Company signed a lease for 5,778 39 21,773 The initial base rent of $ 14,743 735,197 The tables below present information regarding the Company’s operating lease assets and liabilities at September 30, 2024 and December 31, 2023, respectively: Schedule of Operating Lease Assets and Liabilities September 30, 2024 December 31, 2023 Assets Operating lease - right-of-use asset - non-current $ 121,438 $ 297,394 Liabilities Operating lease liability $ 135,984 $ 316,008 Weighted-average remaining lease term (years) 0.50 1.25 Weighted-average discount rate 5 % 5 % The components of lease expense were as follows: Schedule of Components of Lease Expense September 30, 2024 September 30, 2023 Operating lease costs Amortization of right-of-use operating lease asset $ 175,956 $ 167,181 Lease liability expense in connection with obligation repayment 8,377 17,152 Total operating lease costs $ 184,333 $ 184,333 Supplemental cash flow information related to operating leases was as follows: Operating cash outflows from operating lease (obligation payment) $ 188,400 $ 184,756 Right-of-use asset obtained in exchange for new operating lease liability $ - $ - EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Future minimum lease payments under non-cancellable leases for the years ended December 31, were as follows: Schedule of Future Minimum Payments Under Non-Cancellable Leases 2024 (3 Months) $ 68,014 2025 69,421 2026 2027 Year four Total undiscounted cash flows 137,435 Less: amount representing interest (1,451 ) Present value of operating lease liability 135,984 Less: current portion of operating lease liability 135,984 Long-term operating lease liability $ - Operating Leases – Related Party On August 1, 2023, the Company signed a lease for 1,200 6,955 The lease is subject to a 3 316,557 The tables below present information regarding the Company’s operating lease assets and liabilities at September 30, 2024 and December 31, 2023, respectively: Schedule of Operating Lease Assets and Liabilities September 30, 2024 December 31, 2023 Assets Operating lease - right-of-use asset - non-current $ 230,606 $ 286,397 Liabilities Operating lease liability $ 234,659 $ 287,994 Weighted-average remaining lease term (years) 2.83 3.58 Weighted-average discount rate 5 % 5 % The components of lease expense were as follows: Schedule of Components of Lease Expense September 30, 2024 September 30, 2023 Operating lease costs Amortization of right-of-use operating lease asset $ 55,791 $ - Lease liability expense in connection with obligation repayment 9,677 - Total operating lease costs $ 65,468 $ - Supplemental cash flow information related to operating leases was as follows: Operating cash outflows from operating lease (obligation payment) $ 63,012 $ - Right-of-use asset obtained in exchange for new operating lease liability $ - $ - EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Future minimum lease payments under non-cancellable leases for the years ended December 31, were as follows: Schedule of Future Minimum Payments Under Non-Cancellable Leases 2024 (3 Months) $ 21,491 Remainder of year one $ 21,491 2025 87,038 2026 89,650 2027 53,199 Total undiscounted cash flows 251,378 Less: amount representing interest (16,719 ) Present value of operating lease liability 234,659 Less: current portion of operating lease liability 76,742 Long-term operating lease liability $ 157,917 See Note 10 for termination of lease and execution of new lease. Employment Agreements Year Ended December 31, 2023 During 2023, the Company executed employment agreements with certain of its officers and directors. These agreements contain various compensation arrangements pertaining to the issuance of stock and cash. The stock portion of the compensation contains vesting provisions and are expensed as earned. For more information on these agreements see related Form 8-Ks filed on: ● February 10, 2023 (Non-Independent Director), ● April 19, 2023 (Chief Technology Officer) (“CTO”); and ● April 24, 2023 (Interim Chief Executive Officer) (“ICEO”) Non-Independent Director In February 2023, the Company’s non-independent director received 4,167 40,000 9.60 Chief Technology Officer In April 2023, the Company’s CTO was entitled to receive up to 130,000 832,000 6.40 For the year ended December 31, 2023, the CTO vested in 104,000 665,600 26,000 13,000 52,000 26,000 717,600 This expense was recorded as a component of general and administrative expenses for the year ended December 31, 2023. The Company has filed several Form 8-Ks during July and August 2023 related to the hiring and termination of various officers, directors and board members. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Board Directors (New Board Members) In 2023, the Company granted various board directors an aggregate of 88,336 455,000 4.95 5.53 The Company recognized an expense of $ 238,334 Board Directors (Former Board Members) The Company recognized an expense of $ 207,083 Nine Months Ended September 30, 2024 In connection with the employment agreements noted above, the Company recorded stock based compensation of $ 268,667 Contingencies – Legal Matters The Company is subject to litigation claims arising in the ordinary course of business. The Company records litigation accruals for legal matters which are both probable and estimable and for related legal costs as incurred. The Company does not reduce these liabilities for potential insurance or third-party recoveries. As of September 30, 2024 and December 31, 2023, respectively, the Company is not aware of any litigation, pending litigation, or other transactions that require accrual or disclosure.	Note 7 – Commitments and Contingencies Operating Leases We have entered into various operating lease agreements, including our corporate headquarters. We account for leases in accordance with ASC Topic 842: Leases, Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments over the lease term. Lease right-of-use assets and liabilities at commencement are initially measured at the present value of lease payments over the lease term. We generally use our incremental borrowing rate based on the information available at commencement to determine the present value of lease payments except when an implicit interest rate is readily determinable. We determine our incremental borrowing rate based on market sources including relevant industry data. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 We have lease agreements with lease and non-lease components and have elected to utilize the practical expedient to account for lease and non-lease components together as a single combined lease component, from both a lessee and lessor perspective with the exception of direct sales-type leases and production equipment classes embedded in supply agreements. From a lessor perspective, the timing and pattern of transfer are the same for the non-lease components and associated lease component and, the lease component, if accounted for separately, would be classified as an operating lease. We have elected not to present short-term leases on the balance sheet as these leases have a lease term of 12 months or less at lease inception and do not contain purchase options or renewal terms that we are reasonably certain to exercise. All other lease assets and lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of our leases do not provide an implicit rate of return, we used our incremental borrowing rate based on the information available at lease commencement date in determining the present value of lease payments. Our leases, where we are the lessee, do not include an option to extend the lease term. For purposes of calculating lease liabilities, lease term would include options to extend or terminate the lease when it is reasonably certain that we will exercise such options. Lease expense for operating leases is recognized on a straight-line basis over the lease term as an operating expense, included as a component of general and administrative expenses, in the accompanying consolidated statements of operations. Certain operating leases provide for annual increases to lease payments based on an index or rate, our lease has no stated increase, payments were fixed at lease inception. We calculate the present value of future lease payments based on the index or rate at the lease commencement date. Differences between the calculated lease payment and actual payment are expensed as incurred. At December 31, 2023 and 2022, respectively, the Company had no financing leases as defined in ASC 842, “Leases.” On December 3, 2021, the Company signed a lease for 5,778 39 21,773 The initial base rent of $ 14,743 735,197 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 The Schedule of Operating Lease Assets and Liabilities December 31, 2023 December 31, 2022 Assets Operating lease - right-of-use asset - non-current $ 297,394 $ 521,782 Liabilities Operating lease liability $ 316,008 $ 546,022 Weighted-average remaining lease term (years) 1.25 2.25 Weighted-average discount rate 5 % 5 % The components of lease expense were as follows: Schedule of Components of Lease Expense December 31, 2023 December 31, 2022 Operating lease costs - - Amortization of right-of-use operating lease asset $ 224,388 $ 213,415 Lease liability expense in connection with obligation repayment 21,389 $ 32,362 Total operating lease costs $ 245,777 $ 245,777 Supplemental cash flow information related to operating leases was as follows: Operating cash outflows from operating lease (obligation payment) $ 251,403 $ 246,538 Right-of-use asset obtained in exchange for new operating lease liability $ - $ 735,197 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Future minimum lease payments under non-cancellable leases for the years ended December 31 were as follows: Schedule of Future Minimum Payments Under Non-Cancellable Leases 2024 $ 256,414 2025 69,421 2026 2027 Total undiscounted cash flows 325,835 Less: amount representing interest (9,827 ) Present value of operating lease liability 316,008 Less: current portion of operating lease liability 246,880 Long-term operating lease liability $ 69,128 Operating Lease – Related Party On August 1, 2023, the Company signed a lease for 1,200 48 6,955 The lease is subject to a 3 316,557 The tables below present information regarding the Company’s operating lease assets and liabilities – related party at December 31, 2023 and 2022, respectively: Schedule of Operating Lease Assets and Liabilities December 31, 2023 December 31, 2022 Assets Operating lease - right-of-use asset - non-current $ 286,397 $ - Liabilities Operating lease liability $ 287,994 $ - Weighted-average remaining lease term (years) 3.58 - Weighted-average discount rate 5 % - The components of lease expense were as follows: Schedule of Components of Lease Expense December 31, 2023 December 31, 2022 Operating lease costs Amortization of right-of-use operating lease asset $ 30,160 $ - Lease liability expense in connection with obligation repayment 6,212 $ - Total operating lease costs $ 36,372 $ - Supplemental cash flow information related to operating leases was as follows: Operating cash outflows from operating lease (obligation payment) $ 34,775 $ - Right-of-use asset obtained in exchange for new operating lease liability $ 316,557 $ - Future minimum lease payments under non-cancellable leases for the years ended December 31 were as follows: Schedule of Future Minimum Payments Under Non-Cancellable Leases 2024 $ 84,503 Year one $ 84,503 2025 87,038 Year two 87,038 2026 89,650 Year three 89,650 2027 53,199 Year four 53,199 Total undiscounted cash flows 314,390 Less: amount representing interest (26,396 ) Present value of operating lease liability 287,994 Less: current portion of operating lease liability 72,034 Long-term operating lease liability $ 215,960 Employment Agreements During 2023, the Company executed employment agreements with certain of its officers and directors. These agreements contain various compensation arrangements pertaining to the issuance of stock and cash. The stock portion of the compensation contains vesting provisions and are recorded as earned. For more information on these agreements see related Form 8K’s filed on: ● February 10, 2023 (Non-Independent Director), ● April 19, 2023 (Chief Technology Officer) (“CTO”); and ● April 24, 2023 (Interim Chief Executive Officer) (“ICEO”) Non-Independent Director In February 2023, the Company’s non-independent director received 4,167 shares of common stock, having a fair value of $ 40,000 , based upon the quoted closing price ($ 9.60 / share). This expense was recorded as a component of general and administrative expenses for the year ended December 31, 2023. Chief Technology Officer In April 2023, the Company’s CTO was entitled to receive up to 130,000 shares of common stock, subject to vesting provisions for services rendered. These shares had a fair value of $ 832,000 on the grant date based upon the quoted closing trading price ($ 6.40 /share). For the year ended December 31, 2023, the CTO vested in 104,000 shares of common stock, having a fair value of $ 665,600 . Additionally, the remaining 26,000 shares vest 13,000 in April 2024 and 2025, respectively. A corresponding expense totaling $ 52,000 was recorded for those shares ( 26,000 ) which were part of this employment agreement that had not yet vested. Total expense recorded during the year ended December 31, 2023 for the CTO was $ 717,600 . EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 This expense was recorded as a component of general and administrative expenses for the year ended December 31, 2023. The Company has filed several Form 8K’s during July and August 2023 related to the hiring and termination of various officers, directors and board members. Board Directors (New Board Members) In 2023, the Company granted various board directors an aggregate of 88,336 shares of common stock having a fair value of $ 455,000 on the grant date based upon the quoted closing trading price ($ 4.95 - $ 5.53 / share). All shares will vest in June 2024 at the Company’s annual meeting. The Company recognized an expense of $ 238,334 Board Directors (Former Board Members) The Company recognized an expense of $ 207,083 Contingencies – Legal Matters The Company is subject to litigation claims arising in the ordinary course of business. The Company records litigation accruals for legal matters which are both probable and estimable and for related legal costs as incurred. The Company does not reduce these liabilities for potential insurance or third-party recoveries. As of December 31, 2023 and 2022, the Company is not aware of any litigation, pending litigation, or other transactions that would require accrual or disclosure. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Commitments and Contingencies		Note 4 – Commitments and Contingencies Litigation, Claims and Assessments In the normal course of business, the Company may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance. In the opinion of management, the ultimate disposition of these matters will not have a material adverse effect on the Company’s financial position or results of operations. At December 31, 2023 and 2022, respectively, there were no such matters.

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Stockholders’ Equity (Deficit)	Note 8 – Stockholders’ Equity (Deficit) Change in Authorized Shares On June 14, 2024, the Company’s Board of Directors authorized an increase to its common stock from 50,000,000 500,000,000 At September 30, 2024 the Company had four (4) classes of stock: Preferred Stock - 5,000,000 - None - Par value - $ 0.0001 - Voting – none - Ranks senior to any other class of preferred stock - Dividends - none - Liquidation preference – none - Rights of redemption - none - Conversion – none Convertible Preferred Stock – Series A - 513,000 no - 363,000 no - Par value - $ 0.0001 - Stated value of $ 10 - Conversion – stated value of $ 10 80% of the minimum price at the issuance date, which is $2.21/share, to be converted into common stock, for the issuance of these 363,000 shares, this amount is a fixed conversion amount of 4.53 shares of common stock for each share of Series A, preferred stock held, there are no other provisions that could result in a variable number of shares required for settlement. Equivalent shares at September 30, 2024 are 1,644,022. (see Note 5 for calculation). - Dividends – 10% per year (2.5% per quarter), will be accrued based on the stated value per share of $10/share, on a quarterly basis. These dividends are due in the form of common stock. The amount of dividend shares are calculated by taking the shares issued, multiplied by the stated value per share, that amount is then multiplied by the dividend percentage. The result was then multiplied by 80% of the quoted closing price at the date of issuance, which is $2.21/share. This amount is a fixed conversion price, there are no other provisions that could result in a variable number of shares required for settlement in the future - Voting – equivalent to the number of shares common stock into which this series is convertible - Liquidation preference – none - Rights of redemption – none - Derivative liability – the Company has considered relevant accounting guidance, and has determined that there are no provisions of this class of stock that would require derivative liability treatment EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Convertible Preferred Stock – Series B - 150,000 no - 140,000 no - Par value - $ 0.0001 - Stated value of $ 10 - Conversion – stated value of $10/share, divided by 70% of the minimum price at the issuance date, which is $1.93/share, to be converted into common stock, for the issuance of these 140,000 shares, this amount is a fixed conversion amount of 5.18 shares of common stock for each share of Series B, preferred stock held, there are no other provisions that could result in a variable number of shares required for settlement. Equivalent shares at September 30, 2024 are 724,638. - Dividends – 12% per year (3% per quarter), will be accrued based on the stated value per share of $10/share, on a quarterly basis. These dividends are due in the form of common stock. The amount of dividend shares are calculated by taking the shares issued, multiplied by the stated value per share, that amount is then multiplied by the dividend percentage. The result was then multiplied by 70% of the quoted closing price at the date of issuance, which is $1.93/share. This amount is a fixed conversion price. There are no other provisions that could result in a variable number of shares required for settlement in the future - Voting – equivalent to the number of shares common stock into which this series is convertible - Liquidation preference – none - Rights of redemption – none - Derivative liability – the Company has considered relevant accounting guidance, and has determined that there are no provisions of this class of stock that would require derivative liability treatment Common Stock - 500,000,000 - 6,208,073 1,806,612 - Par value - $ 0.0001 - Voting at 1 vote per share Securities and Incentive Plans See Schedule 14A Information Statements filed with the US Securities and Exchange Commission for complete details of the Company’s Stock Incentive Plans. All issuances under these Plans has been noted below for the nine months ended September 30, 2024 and the year ended December 31, 2023, respectively. Equity Transactions for the Nine Months Ended September 30, 2024 Stock Issued for Debt Issuance Costs – Related Party The Company issued 425,978 2,020,387 2.81 7.10 This lender (an entity controlled by the Company’s Chief Executive Officer) holds a greater than 20% ownership of the Company. Vesting of Employee Shares The Company issued 88,336 9 268,658 Stock Issued for Services The Company issued 53,777 187,968 0.0001 3.52 Series B, Preferred Stock Issued for Cash – Related party The Company issued 140,000 1,400,000 10 The related party holds a greater than 20 Common Stock Issued in Debt Conversion – Related party The Company converted all outstanding principal ($ 6,215,000 316,130 3,525,341 150 3,265,565 9,796,696 0 2.76 The related party holds a greater than 20 See Note 5. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Series A, Preferred Stock Issued in Debt Conversion – Related party On August 16, 2024, the Company converted all outstanding principal ($ 2,420,000 ) and accrued interest ($ 0 ) into 363,000 share of Series A, Preferred Stock, $ 10 /share stated value. At the time of conversion, the lender executed a 150 % penalty interest feature. As a result, and just prior to conversion, the Company increased its interest expense and related debt by $ 1,210,000 for a total of $ 3,630,000 of debt that was converted. As a result of this debt conversion, the balance due to this related party lender was $ 0 . The related party holds a greater than 5 See Note 5 regarding debt conversion and related loss on debt extinguishment. Series A and B – Preferred Stock Dividends Payable in Common Stock – Related Parties In accordance with the terms of the Company’s Series A and B, Preferred stock, the Company is required to accrue dividends on a quarterly basis. Additionally, the Company has considered relevant accounting guidance, and has determined that there are no provisions related to its dividends that would require derivative liability treatment The Company has calculated its dividends payable as follows: Schedule of Dividends Payable Series A - Convertible Preferred Stock Series B - Convertible Preferred Stock Total Dividends Payable Shares issued and outstanding 363,000 140,000 Stated value per share $ 10 $ 10 Dividend rate (10%/12%) 10 % 12 % Dividend shares due per year 363,000 168,000 Market price - at issuance date 2.76 2.76 Minimum price - 70%/80% discount to market price 80 % 70 % Conversion price 2.21 1.93 Dividend shares due per quarter 41,101 21,739 Allocation for days outstanding this period end 48.91 % 48.91 % Total dividend shares due 20,104 10,633 30,737 Market price - reporting period end date 2.76 2.76 Fair value of dividends payable $ 55,486 $ 29,348 $ 84,834 Equity Transactions for the Year Ended December 31, 2023 Stock Issued for Cash The Company sold 3,357 25,308 7.65 8.83 25,308 Stock Issued for Services – Related Parties The Company issued an aggregate 268,986 1,215,365 4.38 8.78 Stock Issued for Services The Company issued 40,000 272,750 4.80 11.98 Stock Issued for Debt Issuance Costs – Related Party (Common Stock Issuable) The Company issued 264,000 919,500 5.18 6.78 Of the total 264,000 104,000 9.99 This lender holds a greater than 5 EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Restricted Stock and Related Vesting A summary of the Company’s nonvested shares (due to service based restrictions) as of September 30, 2024 and December 31, 2023, is presented below: Schedule of Company Nonvested Shares Weighted Average Number of Gant Date Non-Vested Shares Shares Fair Value Balance - December 31, 2022 42,192 $ 1.40 Granted 330,554 5.77 Vested (104,699 ) 6.72 Cancelled/Forfeited (153,711 ) 5.53 Balance - December 31, 2023 114,336 6.40 Granted - - Vested (88,336 ) 5.15 Cancelled/Forfeited - - Balance - September 30, 2024 26,000 $ 6.40 The Company has issued various equity grants to board directors, officers, consultants and employees. These grants typically contain a vesting period of one to three years and require services to be performed in order to vest in the shares granted. The Company determines the fair value of the equity grant on the issuance date based upon the quoted closing trading price. These amounts are then recognized as compensation expense over the requisite service period and are recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations. The Company recognizes forfeitures of restricted shares as they occur rather than estimating a forfeiture rate. Any unvested share based compensation is reversed on the date of forfeiture, which is typically due to service termination. At September 30, 2024, unrecognized stock compensation expense related to restricted stock was $ 62,400 1.29 During the three months ended September 30, 2024 and 2023, the Company recognized compensation expense of $ 17,333 114,834 During the nine months ended September 30, 2024 and 2023, the Company recognized compensation expense of $ 268,667 143,001 Stock Options Stock option transactions for the year ended December 31, 2023 is summarized as follows: Schedule of Stock Option Activity Weighted Average Weighted Weighted Remaining Average Average Contractual Aggregate Grant Number of Exercise Term Intrinsic Date Stock Options Options Price (Years) Value Fair Value Outstanding - December 31, 2022 37,392 $ 19.05 3.68 $ - $ - Vested and Exercisable - December 31, 2022 34,526 $ 19.44 3.47 $ - $ - Unvested and non-exercisable - December 31, 2022 2,866 $ 14.36 4.16 $ - $ - Granted 101,930 $ 17.41 $ 0.73 Exercised - $ - Cancelled/Forfeited (139,322 ) $ 17.85 Outstanding - December 31, 2023 - $ - - $ - $ - Vested and Exercisable - December 31, 2023 - $ - - $ - $ - Unvested and non-exercisable - December 31, 2023 - $ - - $ - $ - Year Ended December 31, 2023 The Company granted 101,930 73,920 Of the total, 21,930 50,000 The remaining 80,000 23,920 7,973 0 The fair value of the stock options granted in 2023 were determined using the Black-Scholes Option pricing model with the following assumptions: Schedule of Fair Value Assumptions Expected term (years) 5.00 Expected volatility 59 62 % Expected dividends 0 % Risk free interest rate 4.00 % EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 In, 2023, the Company determined that all outstanding options previously granted were held by former officers, directors and employees. None of these individuals had timely exercised their options post termination in an allowable time period, resulting in the cancellation and forfeiture of any issued and outstanding amounts held. Warrants Warrant activity for the nine months ended September 30, 2024 and the year ended December 31, 2023 are summarized as follows: Schedule of Stock Warrant Activity Weighted Average Weighted Remaining Aggregate Number of Average Contractual Intrinsic Warrants Warrants Exercise Price Term (Years) Value Outstanding - December 31, 2022 81,452 $ 10.36 2.22 $ 82,756 Vested and Exercisable - December 31, 2022 81,452 $ 10.36 2.22 $ 82,756 Unvested - December 31, 2022 - $ - - $ - Granted - Exercised - Cancelled/Forfeited - Outstanding - December 31, 2023 81,452 $ 10.36 1.22 $ 36,030 Vested and Exercisable - December 31, 2023 81,452 $ 10.36 1.22 $ 36,030 Unvested and non-exercisable - December 31, 2023 - $ - - $ - Granted - Exercised - Cancelled/Forfeited (29,155 ) $ 20.31 Outstanding - September 30, 2024 52,297 $ 4.82 0.82 $ 12,913 Vested and Exercisable - September 30, 2024 52,297 $ 4.82 0.82 $ 12,913 Unvested and non-exercisable - September 30, 2024 - $ - - $ -	Note 8 – Stockholders’ Equity (Deficit) At December 31, 2023 and 2022, respectively, the Company had two (2) classes of stock: Preferred Stock - 5,000,000 - none - Par value - $ 0.0001 - Voting – none - Ranks senior to any other class of preferred stock - Dividends - none - Liquidation preference - none - Rights of redemption - none - Conversion - none Common Stock - 500,000,000 shares authorized - 1,806,612 and 1,334,270 shares issued and outstanding at December 31, 2023 and 2022, respectively - Par value - $ 0.0001 - Voting at 1 vote per share Securities and Incentive Plans See Schedule 14A Information Statements filed with the US Securities and Exchange Commission for complete details of the Company’s Stock Incentive Plans. All issuances under these Plans has been noted below for the years ended December 31, 2023 and 2022, respectively. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Equity Transactions for the Year Ended December 31, 2023 Stock Issued for Cash The Company sold 3,357 shares of common stock for $ 25,308 ($ 7.65 8.83 /share) through at the market (“ATM”) sales via a sales agent who was eligible for commissions of 3 % for any sales of common stock made. The Company also paid $ 25,308 in related expenses as direct offering costs in connection with the sale of these shares. Stock Issued for Services – Related Parties The Company issued an aggregate 268,986 shares of common stock to a Company officer as well various board members for services rendered, having a fair value of $ 1,215,365 ($ 4.38 – $ 8.78 /share), based upon the quoted closing trading price. The issuance of these shares was pursuant to vesting. Stock Issued for Services The Company issued 40,000 shares of common stock to consultants for services rendered, having a fair value of $ 272,750 ($ 4.80 - $ 11.98 /share), based upon the quoted closing trading price. Stock Issued for Debt Issuance Costs – Related Party (Common Stock Issuable) The Company issued 264,000 shares of common stock in connection with the issuance notes payable (See Note 5), having a fair value of $ 919,500 ($ 5.18 - $ 6.78 /share), based upon the quoted closing trading price. Of the total 264,000 shares issued, 104,000 shares remain unissued (common stock issuable) since the issuance of these shares would give this lender greater than 9.99 % ownership of the Company, which is prohibited by agreement. See Note 5. This lender holds a greater than 5 Equity Transactions for the Year Ended December 31, 2022 Stock Issued for Services – Related Parties The Company issued 18,373 shares of common stock to certain officers and directors for services rendered, having a fair value of $ 1,309,524 ($ 71.28 /share), based upon the quoted closing trading price. The recipients were subject to vesting provisions in connection with their restricted stock grants, and in certain cases, for any individual that was terminated, related shares may have received accelerated vesting. Stock Issued for Services The Company issued 1,707 shares of common stock for services rendered, having a fair value of $ 102,759 ($ 60 /share), based upon the quoted closing trading price. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Stock Issued for Acquisition The Company issued 2,016 shares of common stock in connection with the acquisition of Full Service Fueling, having a fair value of $ 50,000 ($ 24.80 /share), based upon the quoted closing trading price. Restricted Stock and Related Vesting A summary of the Company’s nonvested shares (due to service based restrictions) as of December 31, 2023 and 2022, is presented below: Schedule of Company Nonvested Shares Non-Vested Shares Number of Weighted Average Balance - December 31, 2021 15,878 $ 8.18 Granted 48,340 12.60 Vested (20,277 ) 53.80 Cancelled/Forfeited (1,750 ) 40.00 Balance - December 31, 2022 42,191 1.40 Granted 330,554 5.77 Vested (104,698 ) 6.72 Cancelled/Forfeited (153,711 ) 5.53 Balance - December 31, 2023 114,336 $ 5.43 The Company has issued various equity grants to board directors, officers, consultants and employees. These grants typically contain a vesting period of one to three years and require services to be performed in order to vest in the shares granted. The Company determines the fair value of the equity grant on the issuance date based upon the quoted closing trading price. These amounts are then recognized as compensation expense over the requisite service period and are recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations. The Company recognizes forfeitures of restricted shares as they occur rather than estimating a forfeiture rate. Any unvested share based compensation is reversed on the date of forfeiture, which is typically due to service termination. At December 31, 2023, unrecognized stock compensation expense related to restricted stock was $ 324,134 1.27 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Stock Options Stock option transactions for the years ended December 31, 2023 and 2022 are summarized as follows: Schedule of Stock Option Activity Stock Options Number of Weighted Weighted Aggregate Weighted Outstanding - December 31, 2021 8,769 $ 35.60 3.25 $ - $ - Vested and Exercisable - December 31, 2021 8,769 $ 35.60 3.25 $ - $ - Unvested and non-exercisable - December 31, 2021 - $ - - $ - $ - Granted 28,623 $ 13.97 $ 12.49 Exercised - - Cancelled/Forfeited - - Outstanding - December 31, 2022 37,392 $ 19.05 3.68 $ - $ - Vested and Exercisable - December 31, 2022 34,526 $ 19.44 3.47 $ - $ - Unvested and non-exercisable - December 31, 2022 2,866 $ 14.36 4.16 $ - $ - Granted 101,930 $ 17.41 $ 0.73 Exercised - $ - Cancelled/Forfeited (139,322 ) $ 17.85 Outstanding - December 31, 2023 - $ - - $ - $ - Vested and Exercisable - December 31, 2023 - $ - - $ - $ - Unvested and non-exercisable - December 31, 2023 - $ - - $ - $ - Year Ended December 31, 2023 The Company granted 101,930 stock options, having a fair value of $ 73,920 . Of the total, 21,930 were granted to our former Chief Executive Officer in lieu of accrued salary totaling $ 50,000 . These options were fully vested on the grant date. The remaining 80,000 options were granted to consultants for a project that was cancelled in 2023. As a result, the Company recorded a grant date fair value of $ 23,920 . All previously recorded stock based compensation ($ 7,973 ) was reversed in 2023. There was a net effect of $ 0 on the consolidated statements of operations for this grant. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 The fair value of the stock options granted in 2023 were determined using the Black-Scholes Option pricing model with the following assumptions: Schedule of Fair Value Assumptions Expected term (years) 5.00 Expected volatility 59 62 Expected dividends 0 % Risk free interest rate 4.00 % In, 2023, the Company determined that all outstanding options previously granted were held by former officers, directors and employees. None of these individuals had timely exercised their options post termination in an allowable time period, resulting in the cancellation and forfeiture of any issued and outstanding amounts held. Year Ended December 31, 2022 The Company granted 28,623 stock options, having a fair value of $ 357,400 . Of the total, 26,123 stock options were granted to certain former officers and directors for services to be rendered, having a fair value of $ 350,000 . Of these total options granted, 11,429 options were fully vested ($ 153,125 ), the remaining 14,694 were subject to cancellation due to termination of services. In 2023, the Company reversed previously recorded stock based compensation of $ 9,375 , which was reversed due to non-vesting in these service based grants. Due to some of these options being cancelled during the third quarter of 2023, an additional $ 14,063 was also reversed due to non-vesting in those service based grants. The remaining 2,500 stock options were granted to a consultant for services to be rendered, having a fair value of $ 7,400 . Only 1,250 options having a fair value of $ 3,700 vested. The remaining 1,250 options ($ 3,700 ) will not vest and no additional compensation was recorded. The fair value of the stock options granted in 2022 were determined using the Black-Scholes Option pricing model with the following assumptions: Expected term (years) 5.00 Expected volatility 62 % Expected dividends 0 % Risk free interest rate 1.64 % EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Stock-Based Compensation Stock-based compensation expense for the years ended December 31, 2023 and 2022 included those amounts associated with vesting of common stock and options of $ 1,525,146 1,412,283 These amounts also included a reduction related to common stock and stock options for individuals who were terminated and did not vest in their awards, in which the Company recorded previously recognized expense. These amounts were insignificant. Of the totals above, $ 1,215,365 694,524 Warrants Warrant activity for the years ended December 31, 2023 and 2022 are summarized as follows: Schedule of Stock Warrant Activity Warrants Number of Weighted Weighted Aggregate Intrinsic Value Outstanding - December 31, 2021 81,452 $ 10.36 3.22 $ - Vested and Exercisable - December 31, 2021 81,452 $ 10.36 3.22 $ - Unvested - December 31, 2021 - $ - - $ - Granted - Exercised - Cancelled/Forfeited - Outstanding - December 31, 2022 81,452 $ 10.36 2.22 $ 82,756 Vested and Exercisable - December 31, 2022 81,452 $ 10.36 2.22 $ 82,756 Unvested - December 31, 2022 - $ - - $ - Granted - Exercised - Cancelled/Forfeited - Outstanding - December 31, 2023 81,452 $ 10.36 1.22 $ 36,030 Vested and Exercisable - December 31, 2023 81,452 $ 10.36 1.22 $ 36,030 Unvested and non-exercisable - December 31, 2023 - $ - - $ - EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Stockholders’ Equity (Deficit)	Note 8 – Stockholders’ Equity (Deficit) Articles of Incorporation, Share Authorizations and Designation In March 2024, in connection with the reincorporation from an LLC to a C-Corp, the Company authorized for issuance 500,000,000 0.00001 The Company also authorized for issuance 50,000,000 0.00001 The Company has designated 1 Share Exchange – Related Party In 2024, the Company issued 15,000,000 10,000,000 100,000 0 The following represents the Company’s three (3) classes of stock: Schedule of Classes of Stock September 30, 2024 Shares Authorized Issued Outstanding Designated Par Value Votes Per Share Preferred Stock Preferred Stock 50,000,000 $ 0.00001 Series X 1 1 1 $ 0.00001 A Common Stock Series A 500,000,000 17,700,000 15,000,000 $ 0.00001 1 Series B 500,000,000 11,800,000 10,000,000 $ 0.00001 10 1,000,000,000 29,500,000 25,000,000 - A - Series X will have a number of votes at any time equal to all of the number of votes held by all other voting equity securities, plus one share. Currently, the Series X preferred stockholder controls the Company through their super voting rights. December 31, 2023 Shares Authorized Issued Outstanding Designated Par Value Votes Per Share Common Stock Series A 500,000,000 17,700,000 15,000,000 $ 0.00001 1 Series B 500,000,000 11,800,000 10,000,000 $ 0.00001 10 1,000,000,000 29,500,000 25,000,000 - None of the classes of preferred or common stock have any other rights or preferences other than the voting rights as discussed above. The Company’s Board of Directors may in the future adopt and designate other rights and preferences. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Equity Transactions for the Nine Months Ended September 30, 2024 Cash The Company issued 1 1 0.00001 Stock Based Compensation – Non-Vested Shares In connection with the vesting of Series A and B shares, the Company recognized an expense of $ 761,250 Imputed Interest – Related Party The Company imputed interest expense on certain notes payable for $ 742 Restricted Stock, Related Vesting and Consulting Agreement In March 2024, the Company executed a five-year (5) consulting agreement with a third party to provide technology based services. In connection with this agreement, the consultant will receive the following compensation: ● $250,000 during year 1, with an increase of 4% annually each year thereafter, ● 2,700,000 share of Series A common stock and 1,800,000 shares of Series B common stock, vesting will occur ¼ on each anniversary at the end of month 12, 24, 36 and 48, ● Based on mutually agreed upon key performance indicators, additional shares of Series A (900,000 shares) and B (600,000) shares common stock ● Cash bonuses in year 4 and 5 based on mutually agreed upon key performance indicators. In determining the fair value of the Series A and B shares of common stock, the Company engaged an independent third party valuation specialist, who determined that each of these shares should be valued at $ 2.03 9,135,000 570,937 1,332,188 NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) The following is a summary of the Company’s non-vested Series A and B shares of common stock at September 30, 2024 and December 31, 2023, respectively: Schedule of Company Nonvested Series A and B of Common Stock Weighted Average Non-Vested Shares Number of Shares Grant Date Fair Value Balance - December 31, 2023 - $ - Granted 4,500,000 2.03 Vested - - Cancelled/Forfeited - - Balance - September 30, 2024 4,500,000 $ 2.03 Unrecognized Compensation $ 8,373,750 Weighted average remaining period (years) 3.67 Since the 4,500,000 Equity Transactions for the Year Ended December 31, 2023 Imputed Interest – Related Party The Company imputed interest expense on certain notes payable for $ 74,559	Note 7– Stockholders’ Equity (Deficit) As of December 31, 2023, the Company had the following capital structure: - Authorized shares of common stock – 100,000 - Common stock issued and outstanding – 100,000 - Par value of $ 0.001 On March 1, 2024, in connection with the name change and redomiciling to Nevada as a C-Corporation, the Company amended its capital structure as follows: - Increased authorized shares of common stock to 1,000,000,000 0.00001 500,000,000 500,000,000 - Created a series of blank check preferred stock that authorizes for issuance 50,000,000 0.00001

Material Definitive Agreement a

Material Definitive Agreement as Amended and Reverse Acquisition	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Material Definitive Agreement As Amended And Reverse Acquisition
Material Definitive Agreement as Amended and Reverse Acquisition	Note 9 – Material Definitive Agreement as Amended and Reverse Acquisition Entry into Material Definitive Agreement Related Party – as Amended and Restated On August 10, 2023, the Company, the members (the “Members”) of NextNRG Holding Corp. (“NextNRG”) and Michael Farkas, an individual, as the representative of the members, entered into an Exchange Agreement (the “Exchange Agreement”), pursuant to which the Company agreed to acquire from the Members 100 40,000,000 On September 25, 2024, the Company and the Shareholders’ Representative entered into the second amendment to the Second Amended and Restated Exchange Agreement (“Second Amendment Agreement”) to change the number of the Company’s common stock shares to be issued to the NextNRG Shareholders by the Company in exchange for 100 100,000,000 The Second Amendment Agreement also provides that in the event NextNRG completes the acquisition of STAT-EI, Inc. (“SEI” or “STAT”), prior to the closing, then 50,000,000 50,000,000 50,000,000 50,000,000 25,000,000 50,000,000 25,000,000 50,000,000 100 100 25 The Second Amendment Agreement also provides that prior to the closing, NextNRG may issue additional shares of NextNRG Stock to one or more additional persons and, in such event, such persons will execute a joinder to the Exchange Agreement and will become a party thereto. In addition, prior to the closing, subject to the approval of the Shareholders’ Representative, certain shareholders of NextNRG may transfer their shares of NextNRG Stock to persons who are currently shareholders of NextNRG or who would become new shareholders of NextNRG. The Second Amendment Agreement also provides that the Company will undertake such actions as needed to obtain the approval of the stockholders of the Company for the adoption and approval of the Exchange Agreement, as amended, and the transactions contemplated thereby including the issuance of the Company’s common stock thereunder. NextNRG is a renewable energy company formed by Michael D. Farkas. NextNRG has plans to develop and deploy wireless electric vehicle charging technology coupled with battery storage and solar energy solutions. Upon Closing, the board of directors of the Company will appoint Michael Farkas as Chief Executive Officer, Director and Executive Chairman of the Company. Mr. Farkas is the managing member and CEO of NextNRG. Mr. Farkas is also the beneficial owner of approximately 70% of the Company’s issued and outstanding common stock. The Closing is subject to customary closing conditions, including (i) that the Company take the actions necessary to amend its certificate of incorporation to increase the number of authorized shares of Common Stock from 50,000,000 500,000,000 At the time of closing, there will be a change in control, in a transaction treated as a reverse acquisition. See Form 8-K filed on November 2, 2023 for additional information. On March 1, 2024, Next Charging LLC reincorporated in the state of Nevada as a C-Corporation and changed its name to NextNRG Holding Corp. As of September 30, 2024 and the date of these financial statements, the transaction has not yet closed.	Note 10 – Material Definitive Agreement as Amended and Reverse Acquisition Entry into Material Definitive Agreement Related Party – as Amended and Restated On August 10, 2023, the Company, the members (the “Members”) of NextNRG Holding Corp. (“Next Charging”) and Michael Farkas, an individual, as the representative of the members, entered into an Exchange Agreement (the “Exchange Agreement”), pursuant to which the Company agreed to acquire from the Members 100 % of the membership interests of Next Charging (the “Membership Interests”) in exchange for up to 40,000,000 shares of common stock. This agreement was amended on November 2, 2023, as follows: - 14,000,000 shares of common stock will vest upon the closing of the acquisition of Next Charging, - 14,000,000 shares of common stock will vest upon the acquisition of the first target; and - 12,000,000 shares of common stock will vest upon the Company commercially deploying the third solar, wireless electric vehicle charging, microgrid, and/or battery storage system. As an additional condition to be satisfied prior to the Closing, Next Charging is also required to take actions to record the assignment to itself of a patent mentioned in the Amended and Restated Exchange Agreement. Next Charging is a renewable energy company formed by Michael D. Farkas. Next Charging has plans to develop and deploy wireless electric vehicle charging technology coupled with battery storage and solar energy solutions. Upon Closing, the board of directors of the Company will appoint Michael Farkas as Chief Executive Officer, Director and Executive Chairman of the Company. Mr. Farkas is the managing member and CEO of Next Charging. Mr. Farkas is also the beneficial owner of approximately 20 The Closing is subject to customary closing conditions, including (i) that the Company take the actions necessary to amend its certificate of incorporation to increase the number of authorized shares of Common Stock from 50,000,000 shares of Common Stock to 500,000,000 shares of Common Stock, (ii) the receipt of the requisite stockholder approval, (iii) the receipt of the requisite third-party consents and (iv) compliance with the rules and regulations of The Nasdaq Stock Market. At the time of closing, there will be a change in control, in a transaction treated as a reverse acquisition. See Form 8-K filed on November 2, 2023 for additional information. On March 1, 2024, Next Charging LLC reincorporated in the state of Nevada as a C-Corporation and changed its name to NextNRG Holding Corp. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 At December 31, 2023 and the date of these financial statements, the agreement has not yet closed.

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Subsequent Events	Note 10 - Subsequent Events Lease Termination – Related Party On October 1, 2024, the existing lease (see Note 7) was terminated with no additional consideration paid for early termination. Additionally, no penalties were incurred. As a result, the Company will record a gain on lease termination of $ 4,053 Schedule of Gain on Lease Termination ROU liability $ 234,659 ROU asset 230,606 Gain on lease termination $ 4,053 New Right-of-Use Asset – Related Party On October 1, 2024, the Company signed a lease for 3,500 36 10,300 The lease is subject to a 3 340,368	Note 12 – Subsequent Events Notes Payable Related Party – Material Stockholder greater than 20% Subsequent to December 31, 2023, the Company executed several two-month (2) notes payable with an aggregate face amount of $ 1,070,000 , less original issue discounts of $ 100,000 , resulting in net proceeds of $ 970,000 . These notes are initially due two-months (2) from their issuance dates. If the notes reach maturity and are still outstanding, the notes and related accrued interest will automatically renew for successive two-month (2) periods. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 These notes bear interest at 8 st 18 In connection with obtaining these notes, the Company also issued 156,000 The lender is required to issue in writing any event of default. If an event of default occurs, all outstanding principal and accrued interest will be multiplied by 150% and become immediately due. Additionally, if the Company raises $ 3,000,000 Finally, in an event of default, the lender has the right to convert any or all of the outstanding principal and accrued interest into common stock equal to the greater of the average VWAP closing price over the ten (10) trading days ending on the date of conversion or $ 1.75 (the floor price). In the event such a conversion were to occur, which can only happen by default, the Company would evaluate the potential for recording derivative liabilities. This lender is considered a related party as it is controlled by Michael Farkas, an approximate 20 See Note 5 for all other related note issuances with his lender. NASDAQ – Continued Listing Rule or Standard As previously disclosed, on August 22, 2023, the Company received a letter from the Listing Qualifications Staff (the “Staff”) of The Nasdaq Stock Market LLC (“Nasdaq”) indicating that the Company’s stockholders’ equity did not comply with the minimum $ 2,500,000 On February 21, 2024, the Company received a delist determination letter (the “Delist Letter”) from the Staff advising the Company that the Staff had determined that the Company did not meet the terms of the extension. Specifically, the Company did not complete its proposed transaction to regain compliance with the Equity Rule and evidence compliance on or before February 20, 2024. The Company has requested an appeal for the Staff’s determination. The hearing has been scheduled for May 2, 2024. At the hearing, the Company intends to present its plan for regaining compliance with the Equity Rule and may request a further extension to complete the execution of its plan. No assurance can be provided that Nasdaq will ultimately accept the Company’s plan or that the Company will ultimately regain compliance with the Equity Rule. See Form 8-K filed on February 23, 2024. Change in Authorized Shares On June 14, 2024, the Company amended its certificate of incorporation to increase its authorized shares of common stock from 50,000,000 500,000,000 Reverse Stock Split On June 19, 2024, the Company’s Board of Directors authorized a 1:2.5 reverse stock split
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Subsequent Events	Note 9 – Subsequent Events Subsequent to September 30, 2024, the Company had the following subsequent events: Investment in NextNRG- Convertible Notes On October 1, 2024, NextNRG Holding Corp. entered into multiple note purchase agreements with various counterparties, including Mineral SPV Holdings LLC, RAAJJ Trading LLC, JMT Holdings LLC, and Cogent Ventures LLC. Pursuant to these agreements, NextNRG issued convertible promissory notes aggregating $ 5,000,000 2 12 Additionally, the notes include provisions for conversion into common stock upon the occurrence of specific events, including the closing of the previously announced Next-EzFill transaction, subject to certain conditions. The company will monitor and disclose any material impact resulting from these agreements. Acquisition of Stat-EI, Inc. (Business Combination) On October 7, 2024 the Company completed the full repayment of the outstanding note payable, which was initially recorded as part of the transaction to acquire Stat-EI. This payment finalizes the acquisition. The payoff amount totaled $ 3,700,000	Note 8 – Subsequent Events Subsequent Events In 2024, the Company purchased Stat-EI Inc, a microgrid technology company for $ 5.5 million in the form of cash and a 7 3,700,000 On March 1, 2024, Next Charging LLC was reincorporated in Nevada as a C-Corporation and changed its name to NextNRG Holding Corp. (“NextNRG” or “the Company”).

Acquisition

Acquisition	12 Months Ended
	Dec. 31, 2023
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Acquisition	Note 9 – Acquisition On March 11, 2022, the Company acquired substantially all of the assets of Full Service Fueling (“Seller”), a mobile fueling service provider, for (a) a net amount of $ 321,250 cash after a credit of $ 3,750 , and (b) 2,016 common shares, with a value of $ 50,000 based upon the quoted closing price. Further, the Purchase Agreement includes provisions wherein the Company agrees to utilize Seller’s affiliate Palmdale Oil Company, Inc. (“Palmdale”) as one if its main fuel suppliers throughout the state of Florida, with preferred pricing on all fuel purchases. Palmdale will also provide the Company with access to vehicle parking at their locations throughout the state in order to support the expansion of the Company’s mobile fueling business. This acquisition was considered an acquisition of a business under ASC 805. A summary of the purchase price allocation at fair value is below: Schedule of Purchase Price Allocation at Fair Value Consideration paid Cash $ 321,250 Common stock 50,000 Fair value of consideration transferred $ 371,250 Recognized amounts of identifiable assets acquired Vehicles 153,000 Customer list 66,413 Loading rack license 58,857 Other identifiable intangibles 56,124 Total assets acquired 334,394 Goodwill $ 36,856 The vehicles are being depreciated over their estimated useful lives. Goodwill of $ 36,856 All of the remaining intangibles, including goodwill, were deemed fully impaired at December 31, 2022. At December 31, 2023, the vehicles acquired are still in service. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Income Taxes	Note 11 – Income Taxes The Components of the deferred tax assets and liabilities at December 31, 2023 and 2022 were approximately as follows: Schedule of Deferred Tax Assets and Liabilities December 31, 2023 December 31, 2022 Deferred Tax Assets Stock based compensation $ 142,000 $ 203,000 Intangibles 719,000 908,000 Net operating loss carryforward 10,775,000 8,147,000 Lease liabilities 80,000 138,000 Capitalized research expenditures 367,000 354,000 Bad debt reserve 21,000 - Other 9,000 8,000 Total deferred tax assets 12,113,000 9,758,000 Deferred Tax Liabilities Depreciation (683,000 ) (872,000 ) Prepaid assets (47,000 ) (34,000 ) Right-of-Use asset (75,000 ) (132,000 ) Total deferred tax liabilities (805,000 ) (1,038,000 ) Deferred Tax Assets 11,308,000 8,720,000 Less: valuation allowance (11,308,000 ) (8,720,000 ) Deferred tax asset – net $ - $ - The components of the income tax benefit and related valuation allowance for the years ended December 31, 2023 and 2022 was approximately as follows: Schedule of Income Tax Benefit and Related Valuation Allowance December 31, 2023 December 31, 2022 Current $ - $ - Deferred (2,588,000 ) (4,149,000 ) Total income tax provision (benefit) (2,588,000 ) (4,149,000 ) Less: valuation allowance 2,588,000 4,149,000 Total Tax Provision $ - $ - EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 A reconciliation of the provision for income taxes for the years ended December 31, 2023 and 2022 as compared to statutory rates was approximately as follows: Schedule of Reconciliation of Provision for Income Taxes December 31, 2023 December 31, 2022 Federal income tax expense (benefit) - 21 $ (2,199,000 ) $ (3,676,000 ) State income tax expense (benefit) - 4.35 (455,000 ) (761,000 ) Permanent differences – net (25,000 ) 255,000 Deferred adjustments 91,000 33,000 Change in valuation allowance 2,588,000 4,149,000 Income tax expense (benefit) $ - $ - Federal net operating loss carry forwards at December 31, 2023 and 2022 were approximately as follows: Schedule of Operating Loss Carry Forwards December 31, 2023 December 31, 2022 $ 43,000,000 $ 33,000,000 The Company reviews its filing positions for all open tax years in all U.S. Federal and State jurisdictions where the Company is required to file. The tax years subject to examination include the years 2020 and forward. There are no uncertain tax positions that would require recognition in the consolidated financial statements. If the Company incurs an income tax liability in the future, interest on any income tax liability would be reported as interest expense and penalties on any income tax liability would be reported as income taxes. The Company’s conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based upon ongoing analyses of tax laws, regulations and interpretations thereof as well as other factors.
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Income Taxes	Note 6 – Income Taxes The Company’s tax expense differs from the “expected” tax expense for the period are approximately as follows: Schedule of Reconciliation of Provision for Income Taxes December 31, 2023 December 31, 2022 Federal income tax benefit - 21 $ (125,000 ) $ (3,000 ) Non-deductible items 16,000 - Subtotal (109,000 ) (3,000 ) Change in valuation allowance 109,000 3,000 Income tax benefit $ - $ - The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities at December 31, 2023 and 2022 are approximately as follows: Schedule of Deferred Tax Assets and Liabilities December 31, 2023 December 31, 2022 Deferred Tax Assets Net operating loss carryforwards (112,000 ) (3,000 ) Total deferred tax assets (112,000 ) (3,000 ) Less: valuation allowance 112,000 3,000 Net deferred tax asset recorded $ - $ - For the years ended December 31, 2023 and 2022, the Company had net operating loss carryforwards of $ 533,000 12,000 The Company reviews its filing positions for all open tax years in all U.S. Federal and State jurisdictions where the Company is required to file. The tax years subject to examination include the years 2020 and forward. There are no uncertain tax positions that would require recognition in the financial statements. If the Company incurs an income tax liability in the future, interest on any income tax liability would be reported as interest expense and penalties on any income tax liability would be reported as income taxes. The Company’s conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based upon ongoing analyses of tax laws, regulations and interpretations thereof as well as other factors.

Marketable Securities _ Related

Marketable Securities – Related Party	9 Months Ended
	Sep. 30, 2024
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Marketable Securities – Related Party	Note 3 – Marketable Securities – Related Party The Company’s investments in marketable securities consist solely of shares held in EzFill Holdings, Inc. (“EZFL”). EZFL is publicly traded on Nasdaq. The shares owned were earned in connection with providing various loans to EZFL, a related party. On August 16, 2024, the company acquired EZFL shares by converting the outstanding principal amount plus a default penalty amount. See Note 7. Our principal stockholder and Chief Executive Officer controls approximately 69 These marketable securities are classified as trading securities. All changes in realized and unrealized gains (losses) on these investments are included in earnings. The Company records the fair value of these securities based upon the quoted closing trading price of EZFL on the reporting period date. The following is a summary of our marketable securities – related party at September 30, 2024 and December 31, 2023, respectively: Schedule of Marketable Securities Related Party Balance - December 31, 2023 $ - Acquisition of marketable equity securities - related party 11,826,051 Unrealized gain on marketable equity securities - related party 877,440 Balance - September 30, 2024 $ 12,703,491 Trading securities at September 30, 2024 and December 31, 2023 were as follows: Schedule of Trading Securities September 30, 2024 Aggregate Amortized/Adjusted Unrealized Shares Fair Value Cost Basis Gain Held Marketable Securities - Common Stock - Related Party $ 12,703,491 $ 11,826,051 $ 877,440 3,951,319 December 31, 2023 Aggregate Amortized/Adjusted Unrealized Shares Fair Value Cost Basis Losses Held Marketable Securities - Common Stock - Related Party $ - $ - $ - - For the three and nine months ended September 30, 2024, the Company recognized investment income – related party of $ 621,378 2,025,605 Investment income - related party is a component of other income (expense) – net on the accompanying consolidated statements of operations. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED)

Notes and Accrued Interest Rece

Notes and Accrued Interest Receivable – Related Party	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Notes and Accrued Interest Receivable – Related Party	Note 4 – Notes and Accrued Interest Receivable – Related Party The Company currently has notes receivable due from two (2) separate parties. EzFill Holdings, Inc. Our Chief Executive Officer has an approximate 69 All advances made to EZFL mature 2 months from the issuance date. The notes are automatically renewable for 2 month periods until repaid. The notes bear interest at 8 The Company has three (2) sources of income from the issuance of these notes to EZFL. Accrued Interest Receivable/Interest Income The Company records interest income based on the stated value of the note and applies the interest rate. Original Issue Discount/Accretion Income Since the advances made have an original issue discount feature, the Company recognizes that discount into earnings over the initial two (2) month term of the advance. During the three months ended September 30, 2024 and 2023, the Company recorded accretion income – related party of $ 113,861 0 During the nine months ended September 30, 2024 and 2023, the Company recorded accretion income – related party of $ 386,475 0 Default Income If an Event of Default happens, (i) the total remaining balance, including principal, interest, and other owed amounts, will be immediately due at 150 NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) During the three months ended September 30, 2024 and 2023, the Company recorded default income – related party of $ 3,266,816 0 During the nine months ended September 30, 2024 and 2023, the Company recorded accretion income – related party of $ 3,266,816 0 See Note 9 for additional advances and conversions of notes and accrued interest receivable. Balance Labs, Inc. This entity is controlled by our principal stockholder and Chief Executive Officer who is also the Chief Executive Officer of Balance Labs, Inc. The notes bear interest at 8 10 185,700 The Company has determined that based upon Balance Labs, Inc.’s financial position none of the outstanding advances are likely to be repaid. As a result, the Company has fully reserved these notes and related accrued interest receivable. The Company has one (1) source of income from the issuance of these notes to Balance Labs, Inc. Accrued Interest Receivable/Interest Income The Company records interest income based on the stated value of the note and applies the interest rate. Given Balance Labs, Inc.’s inability to repay the advances, the Company continues to accrue interest resulting in an increase in the note and accrued interest receivable total balance, however, each of these increases is immediately reserved, resulting in an increase of the allowance for doubtful accounts. Salary Overpayment On September 27, 2024, the company paid $ 15,407 This amount was subsequently collected on October 11, 2024. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) The following is a summary of the Company’s Notes and Accrued Interest Receivable – Related Parties at September 30, 2024 and December 31, 2023, respectively. Schedule of Note and Accrued Interest Receivable Related Party Note Note Notes Accrued Accrued Accrued Related Related Allowance Related EzFill Balance Doubtful Salary net Balance - December 31, 2022 $ - $ 291,841 $ (291,841 ) - $ - Advances 2,585,000 - - 2,585,000 Interest receivable 54,198 17,257 (17,257 ) 54,198 Original issue discount on advances (56,475 ) - - (56,475 ) Balance - December 31, 2023 2,582,723 309,098 (309,098 ) - 2,582,723 Advances 3,630,000 - - 15,407 3,645,407 Original issue discount on advances (330,000 ) - - - (330,000 ) Interest receivable 264,435 8,745 (8,745 ) 264,435 Accretion income 386,475 - - 386,475 Default Income 3,266,816 - 3,266,816 Conversion to marketable securities (9,800,449 ) - (9,800,449 ) Balance - September 30, 2024 $ - $ 317,843 $ (317,843 ) $ 15,407 $ 15,407 At September 30, 2024 and December 31, 2023, accrued interest receivable was $ 318,633 54,198 For the three and nine months ended September 30, 2024, the Company recorded total interest and accretion income of $ 318,633 386,475 At September 30, 2024 and December 31, 2023, default income was $ 3,266,816 0 On August 16, 2024, the company agreed to convert all outstanding debt into marketable securities.	Note 3 – Note Receivable - Related Party The note receivables to the Farkas Group in amount of $ 73,579 at 3 % interest rate for both 2023 and 2022 with total accrued interest was fully paid off in the 3rd quarter of 2023. The interest receivable amounts at December 31, 2023 and 2022 was $ 0 and $ 9,796 , respectively. The interest income for 2023 was $ 895 and for 2022 was $ 1,556 The Company loaned to EzFill Holding, Inc. (“EZFL”), a related party (our Chief Executive Officer and sole owner has an approximate 20% ownership interest in EZFL), a total of $ 2,585,000 8 At December 31, 2023 and 2022, the Company reflected note receivable – related party of $ 2,582,675 nd $ 72,191 Schedule of Note Receivable Related Party Notes Receivable consist of the following at December 31, 2023: Note receivable $ 2,770,700 Interest receivable 177,548 Less: accretion discount 56,475 Less: allowance for doubtful accounts 309,098 Notes receivable – net $ 2,582,675 Notes Receivable consist of the following at December 31, 2022: Note receivable $ 248,095 Interest receivable 115,937 Less: allowance for doubtful accounts 291,841 Notes receivable – net $ 72,191 At December 31, 2023 and 2022, the Company reflected related accrued interest receivable of $ 54,150 0 For the years ended December 31, 2023 and 2022, the Company recorded interest income of $ 233,910 0

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2024
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Intangible Assets	Note 6 – Intangible Assets The Company’s intangible assets were acquired in connection with the acquisition of STAT. See Note 1. Intangibles consisted of the following at September 30, 2024 and December 31, 2023, respectively: Schedule of Intangible Assets Estimated Useful Classification September 30, 2024 December 31, 2023 Lives (Years) License agreements $ 4,900,000 $ - 15 Tradenames/trademarks 600,000 - 5 Intangibles - gross 600,000 - 5 Less: accumulated amortization (335,001 ) - Intangibles - net $ 5,164,999 $ - Amortization expense for the three and nine months ended September 30, 2024 was $ 111,667 335,001 Estimated amortization expense for each of the five (5) succeeding years and thereafter is as follows: Schedule of Estimated Amortization Expense For the Years Ended December 31: 2024 (3 Months) 111,667 2025 446,668 2026 446,668 2027 446,668 2028 446,668 Thereafter 3,266,660 Total $ 5,164,999

Note Receivable - Related Party

Note Receivable - Related Party	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Note Receivable - Related Party	Note 4 – Notes and Accrued Interest Receivable – Related Party The Company currently has notes receivable due from two (2) separate parties. EzFill Holdings, Inc. Our Chief Executive Officer has an approximate 69 All advances made to EZFL mature 2 months from the issuance date. The notes are automatically renewable for 2 month periods until repaid. The notes bear interest at 8 The Company has three (2) sources of income from the issuance of these notes to EZFL. Accrued Interest Receivable/Interest Income The Company records interest income based on the stated value of the note and applies the interest rate. Original Issue Discount/Accretion Income Since the advances made have an original issue discount feature, the Company recognizes that discount into earnings over the initial two (2) month term of the advance. During the three months ended September 30, 2024 and 2023, the Company recorded accretion income – related party of $ 113,861 0 During the nine months ended September 30, 2024 and 2023, the Company recorded accretion income – related party of $ 386,475 0 Default Income If an Event of Default happens, (i) the total remaining balance, including principal, interest, and other owed amounts, will be immediately due at 150 NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) During the three months ended September 30, 2024 and 2023, the Company recorded default income – related party of $ 3,266,816 0 During the nine months ended September 30, 2024 and 2023, the Company recorded accretion income – related party of $ 3,266,816 0 See Note 9 for additional advances and conversions of notes and accrued interest receivable. Balance Labs, Inc. This entity is controlled by our principal stockholder and Chief Executive Officer who is also the Chief Executive Officer of Balance Labs, Inc. The notes bear interest at 8 10 185,700 The Company has determined that based upon Balance Labs, Inc.’s financial position none of the outstanding advances are likely to be repaid. As a result, the Company has fully reserved these notes and related accrued interest receivable. The Company has one (1) source of income from the issuance of these notes to Balance Labs, Inc. Accrued Interest Receivable/Interest Income The Company records interest income based on the stated value of the note and applies the interest rate. Given Balance Labs, Inc.’s inability to repay the advances, the Company continues to accrue interest resulting in an increase in the note and accrued interest receivable total balance, however, each of these increases is immediately reserved, resulting in an increase of the allowance for doubtful accounts. Salary Overpayment On September 27, 2024, the company paid $ 15,407 This amount was subsequently collected on October 11, 2024. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) The following is a summary of the Company’s Notes and Accrued Interest Receivable – Related Parties at September 30, 2024 and December 31, 2023, respectively. Schedule of Note and Accrued Interest Receivable Related Party Note Note Notes Accrued Accrued Accrued Related Related Allowance Related EzFill Balance Doubtful Salary net Balance - December 31, 2022 $ - $ 291,841 $ (291,841 ) - $ - Advances 2,585,000 - - 2,585,000 Interest receivable 54,198 17,257 (17,257 ) 54,198 Original issue discount on advances (56,475 ) - - (56,475 ) Balance - December 31, 2023 2,582,723 309,098 (309,098 ) - 2,582,723 Advances 3,630,000 - - 15,407 3,645,407 Original issue discount on advances (330,000 ) - - - (330,000 ) Interest receivable 264,435 8,745 (8,745 ) 264,435 Accretion income 386,475 - - 386,475 Default Income 3,266,816 - 3,266,816 Conversion to marketable securities (9,800,449 ) - (9,800,449 ) Balance - September 30, 2024 $ - $ 317,843 $ (317,843 ) $ 15,407 $ 15,407 At September 30, 2024 and December 31, 2023, accrued interest receivable was $ 318,633 54,198 For the three and nine months ended September 30, 2024, the Company recorded total interest and accretion income of $ 318,633 386,475 At September 30, 2024 and December 31, 2023, default income was $ 3,266,816 0 On August 16, 2024, the company agreed to convert all outstanding debt into marketable securities.	Note 3 – Note Receivable - Related Party The note receivables to the Farkas Group in amount of $ 73,579 at 3 % interest rate for both 2023 and 2022 with total accrued interest was fully paid off in the 3rd quarter of 2023. The interest receivable amounts at December 31, 2023 and 2022 was $ 0 and $ 9,796 , respectively. The interest income for 2023 was $ 895 and for 2022 was $ 1,556 The Company loaned to EzFill Holding, Inc. (“EZFL”), a related party (our Chief Executive Officer and sole owner has an approximate 20% ownership interest in EZFL), a total of $ 2,585,000 8 At December 31, 2023 and 2022, the Company reflected note receivable – related party of $ 2,582,675 nd $ 72,191 Schedule of Note Receivable Related Party Notes Receivable consist of the following at December 31, 2023: Note receivable $ 2,770,700 Interest receivable 177,548 Less: accretion discount 56,475 Less: allowance for doubtful accounts 309,098 Notes receivable – net $ 2,582,675 Notes Receivable consist of the following at December 31, 2022: Note receivable $ 248,095 Interest receivable 115,937 Less: allowance for doubtful accounts 291,841 Notes receivable – net $ 72,191 At December 31, 2023 and 2022, the Company reflected related accrued interest receivable of $ 54,150 0 For the years ended December 31, 2023 and 2022, the Company recorded interest income of $ 233,910 0

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Principles of Consolidation	Principles of Consolidation These consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated.	Principles of Consolidation These consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Business Combinations and Asset Acquisitions	Business Combinations and Asset Acquisitions The Company accounts for acquisitions that qualify as business combinations by applying the acquisition method according to Accounting Standards Codification (“ASC”) 805, Business Combinations (“ASC 805”). Transaction costs related to the acquisition of a business are expensed as incurred and excluded from the fair value of consideration transferred. The identifiable assets acquired, liabilities assumed, and noncontrolling interests in an acquired entity are recognized and measured at their estimated fair values. The excess of the fair value of consideration transferred over the fair values of identifiable assets acquired, liabilities assumed, and noncontrolling interests in an acquired entity, net of the fair value of any previously held interest in the acquired entity, is recorded as goodwill. Such valuations require management to make significant estimates and assumptions. Purchase price allocations may be preliminary, and, during the measurement period not to exceed one year from the date of acquisition, changes in assumptions and estimates that result in adjustments to the fair value of assets acquired and liabilities assumed are recorded in the period the adjustments are determined. Significant judgments are used in determining fair values of assets acquired and liabilities assumed, as well as intangibles. Fair value and useful life determinations are based on, among other factors, estimates of future expected cash flows, and appropriate discount rates used in computing present values. These judgments may materially impact the estimates used in allocating acquisition date fair values to assets acquired and liabilities assumed, as well as the Company’s current and future operating results. Actual results may vary from these estimates which may result in adjustments to goodwill and acquisition date fair values of assets and liabilities during a measurement period or upon a final determination of asset and liability fair values, whichever occurs first. Adjustments to fair values of assets and liabilities made after the end of the measurement period are recorded within the Company’s earnings. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The Company evaluates acquisitions of assets and other similar transactions to assess whether the transaction should be accounted for as a business combination or asset acquisition by first applying a screen test to determine whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If so, the transaction is accounted for as an asset acquisition. If not, further determination is required as to whether the Company has acquired inputs and processes that can create outputs that would meet the definition of a business. When applying the screen test, significant judgment is required to determine whether an acquisition is a business combination or an acquisition of assets. Accounting for asset acquisitions falls under the guidance of Topic 805, Business Combinations, specifically Subtopic 805-50. A cost accumulation model is used to determine an asset acquisition’s cost. Assets acquired are based on their cost, generally allocated to them on a relative fair value basis. Direct acquisition-related costs are included in the cost of the acquired assets. The distinction between business combinations and asset acquisitions involves judgment, particularly when applying the screen test to determine the nature of the transaction. Incorrect judgments or changes in decisions in these areas could materially affect the determination of goodwill, the recognition and measurement of acquired assets and assumed liabilities, and, consequently, our financial position and results of operations.	Business Combinations Business Combinations and Asset Acquisitions The Company accounts for business acquisitions using the acquisition method of accounting, in accordance with which assets acquired and liabilities assumed are recorded at their respective fair values at the acquisition date. The fair value of the consideration paid, including contingent consideration, is assigned to the assets acquired and liabilities assumed based on their respective fair values. Goodwill represents the excess of the purchase price over the estimated fair values of the assets acquired and liabilities assumed. Significant judgments are used in determining fair values of assets acquired and liabilities assumed, as well as intangibles. Fair value and useful life determinations are based on, among other factors, estimates of future expected cash flows, and appropriate discount rates used in computing present values. These judgments may materially impact the estimates used in allocating acquisition date fair values to assets acquired and liabilities assumed, as well as the Company’s current and future operating results. Actual results may vary from these estimates which may result in adjustments to goodwill and acquisition date fair values of assets and liabilities during a measurement period or upon a final determination of asset and liability fair values, whichever occurs first. Adjustments to fair values of assets and liabilities made after the end of the measurement period are recorded within the Company’s operating results. See Note 9 regarding acquisition and related impairment during the year ended December 31, 2022.
Business Segments and Concentrations	Business Segments and Concentrations The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company manages its business as one reportable segment. Customers in the United States accounted for 100% of our revenues. We do not have any property or equipment outside of the United States.	Business Segments and Concentrations The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company manages its business as one reportable segment. Customers in the United States accounted for 100% of our revenues. We do not have any property or equipment outside of the United States. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Use of Estimates and Assumptions	Use of Estimates and Assumptions Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates, and those estimates may be material. Changes in estimates are recorded in the period in which they become known. The Company bases its estimates on historical experience and other assumptions, which include both quantitative and qualitative assessments that it believes to be reasonable under the circumstances. Significant estimates during the nine months ended September 30, 2024 and 2023, respectively, include, allowance for doubtful accounts and other receivables, inventory reserves and classifications, valuation of loss contingencies, valuation of stock-based compensation, estimated useful lives related to property and equipment, impairment of intangible assets, implicit interest rate in right-of-use operating leases, uncertain tax positions, and the valuation allowance on deferred tax assets.	Use of Estimates and Assumptions Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates, and those estimates may be material. Changes in estimates are recorded in the period in which they become known. The Company bases its estimates on historical experience and other assumptions, which include both quantitative and qualitative assessments that it believes to be reasonable under the circumstances. Significant estimates during the years ended December 31, 2023 and 2022, respectively, include, allowance for doubtful accounts and other receivables, inventory reserves and classifications, valuation of loss contingencies, valuation of stock-based compensation, estimated useful lives related to property and equipment, impairment of intangible assets, implicit interest rate in right-of-use operating leases, uncertain tax positions, and the valuation allowance on deferred tax assets.
Risks and Uncertainties	Risks and Uncertainties The Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks including the potential risk of business failure. The Company has experienced, and in the future may experience, variability in sales and earnings. The factors expected to contribute to this variability include, among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s distribution of the product. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis.	Risks and Uncertainties The Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks including the potential risk of business failure. The Company has experienced, and in the future may experience, variability in sales and earnings. The factors expected to contribute to this variability include, among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s distribution of the product. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company accounts for financial instruments under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The three tiers are defined as follows: ● Level 1 – Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 – Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3 – Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate. Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values. The Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued expenses, and accounts payable and accrued expenses – related party, are carried at historical cost. At September 30, 2024 and December 31, 2023, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. ASC 825-10 “Financial Instruments”	Fair Value of Financial Instruments The Company accounts for financial instruments under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. The three tiers are defined as follows: ● Level 1 – Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 – Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3 – Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. See Investments below regarding classification as Level 1 for our Corporate Bonds (all investments were fully liquidated during 2023). The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate. Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 The Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued expenses, and accounts payable and accrued expenses – related party, are carried at historical cost. At December 31, 2023 and 2022, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. ASC 825-10 “Financial Instruments”
Cash and Cash Equivalents and Concentration of Credit Risk	Cash and Cash Equivalents and Concentration of Credit Risk For purposes of the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At September 30, 2024 and December 31, 2023, respectively, the Company did not have any cash equivalents. The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $ 250,000 At September 30, 2024 and December 31, 2023, respectively, the Company did not experience any losses on cash balances in excess of FDIC insured limits.	Cash and Cash Equivalents and Concentration of Credit Risk For purposes of the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At December 31, 2023 and 2022, respectively, the Company did not have any cash equivalents. The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $ 250,000 At December 31, 2023 and 2022, respectively, the Company did not experience any losses on cash balances in excess of FDIC insured limits.
Investments	Investments Available-for-sale debt securities are recorded at fair value with the net unrealized gains and losses (that are deemed to be temporary) reported as a component of other comprehensive income (loss). Realized gains and losses and charges for other-than-temporary impairments are included in determining net income, with related purchase costs based on the first-in, first-out method. Premiums or discounts on debt are amortized straight line over the term. The Company evaluates its available-for-sale-investments for possible other-than-temporary impairments by reviewing factors such as the extent to which, and length of time, an investment’s fair value has been below the Company’s cost basis, the issuer’s financial condition, and the Company’s ability and intent to hold the investment for sufficient time for its market value to recover. For impairments that are other-than-temporary, an impairment loss is recognized in earnings equal to the difference between the investment’s cost and its fair value at the balance sheet date of the reporting period for which the assessment is made. The fair value of the investment then becomes the new amortized cost basis of the investment, and it is not adjusted for subsequent recoveries in fair value. During the nine months ended September 30, 2024 and 2023, the Company received proceeds of $ 0 2,130,116 Realized losses, including amortization of bond premiums on these debt securities were $ 0 34,556 EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024	Investments Available-for-sale debt securities are recorded at fair value with the net unrealized gains and losses (that are deemed to be temporary) reported as a component of other comprehensive income (loss). Realized gains and losses and charges for other-than-temporary impairments are included in determining net income, with related purchase costs based on the first-in, first-out method. Premiums or discounts on debt are amortized straight line over the term. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 The Company evaluates its available-for-sale-investments for possible other-than-temporary impairments by reviewing factors such as the extent to which, and length of time, an investment’s fair value has been below the Company’s cost basis, the issuer’s financial condition, and the Company’s ability and intent to hold the investment for sufficient time for its market value to recover. For impairments that are other-than-temporary, an impairment loss is recognized in earnings equal to the difference between the investment’s cost and its fair value at the balance sheet date of the reporting period for which the assessment is made. The fair value of the investment then becomes the new amortized cost basis of the investment, and it is not adjusted for subsequent recoveries in fair value. The following is a summary of the unrealized gains, losses, and fair value by investment type at December 31, 2023 and 2022, respectively: Schedule of Unrealized Gains, Losses, and Fair Value December 31, 2023 Amortized Cost Gross Unrealized Losses Fair Value Corporate Bonds $ - $ - $ - December 31, 2022 Amortized Cost Gross Unrealized Losses Fair Value Corporate Bonds $ 2,164,672 $ (44,590 ) $ 2,120,082 During the year ended December 31, 2023, the Company received proceeds of $ 2,130,116 Realized losses, including amortization of bond premiums on these debt securities were $ 34,556 52,096 During the year ended December 31, 2022, corporate bonds totaling $ 1,151,186 All remaining corporate bonds were liquidated in 2023, resulting in a non-cash gain on sale of debt securities of $ 44,590 At December 31, 2022, all of our corporate bonds were considered a Level 1 asset as their pricing was identifiable through quote prices in active markets for identical assets. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Accounts Receivable	Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding customer balances. Credit is extended to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable. The Company does not require collateral. Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. The Company provides an allowance for doubtful accounts based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts determined to be uncollectible are charged to operations when that determination is made. The following is a summary of the Company’s accounts receivable at September 30, 2024 and December 31, 2023: Schedule of Accounts Receivable September 30, 2024 December 31, 2023 Accounts receivable $ 1,636,306 $ 1,274,112 Less: allowance for doubtful accounts 81,772 81,772 Accounts receivable - net $ 1,554,534 $ 1,192,340 There was bad debt expense of $ 7,799 1,086 There was bad debt expense of $ 41,836 83,564 Bad debt expense (recovery) is recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations.	Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding customer balances. Credit is extended to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable. The Company does not require collateral. Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. The Company provides an allowance for doubtful accounts based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts determined to be uncollectible are charged to operations when that determination is made. The following is a summary of the Company’s accounts receivable at December 31, 2023 and 2022: Schedule of Accounts Receivable December 31, 2023 December 31, 2022 Accounts receivable $ 1,274,112 $ 766,692 Less: allowance for doubtful accounts 81,772 - Accounts receivable – net $ 1,192,340 $ 766,692 There was bad debt expense of $ 83,564 17,489 Bad debt expense (recovery) is recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations.
Inventory	Inventory Inventory consists solely of fuel. Inventory is stated at the lower of cost or net realizable value using the first-in, first-out (“FIFO”) method of inventory valuation. Management assesses the recoverability of its inventory and establishes reserves on a quarterly basis. There were no At September 30, 2024 and December 31, 2023, the Company had inventory of $ 102,685 134,057	Inventory Inventory consists solely of fuel. Inventory is stated at the lower of cost or net realizable value using the first-in, first-out (“FIFO”) method of inventory valuation. Management assesses the recoverability of its inventory and establishes reserves on a quarterly basis. There were no At December 31, 2023 and 2022, the Company had inventory of $ 134,057 151,248 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Concentrations	Concentrations The Company has the following concentrations related to its sales, accounts receivable and vendor purchases greater than 10% of their respective totals: Schedule of Concentration of Risk Sales Nine Months Ended September 30, Customer 2024 2023 A 20.41 % 21.83 % B 10.46 % 12.27 % Total 30.87 % 34.10 % Accounts Receivable Nine Months Ended September 30, Year Ended December 31, 2023 Customer 2024 2023 A 39.09 % 46.57 % B 14.62 % 13.50 % Total 53.71 % 60.07 % Vendor Purchases Nine Months Ended September 30, Vendor 2024 2023 A 42.86 % 50.30 % B 43.39 % 37.21 % C 13.62 % 11.65 % Total 99.87 % 99.16 %	Concentrations The Company has the following concentrations related to its sales, accounts receivable and vendor purchases greater than 10% of their respective totals: Schedule of Concentration of Risk Sales Year Ended December 31, Customer 2023 2022 A 22.19 % 11.46 % B 12.07 % 11.26 % C 0.00 % 31.75 % Total 34.26 % 54.47 % Accounts Receivable Year Ended December 31, Customer 2023 2022 A 46.57 % 47.48 % B 13.50 % 0 % Total 60.07 % 47.48 % Vendor Purchases Year Ended December 31, Vendor 2023 2022 A 48.93 % 78.62 % B 38.29 % 17.91 % C 12.11 % 3.15 % Total 99.33 % 99.68 % EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Impairment of Long-lived Assets including Internal Use Capitalized Software Costs	Impairment of Long-lived Assets including Internal Use Capitalized Software Costs Management evaluates the recoverability of the Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with the provisions of ASC 360-10-35-15 “Impairment or Disposal of Long-Lived Assets.” EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. There were no See note 3 for discussion of impairments of long lived assets.	Impairment of Long-lived Assets including Internal Use Capitalized Software Costs Management evaluates the recoverability of the Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with the provisions of ASC 360-10-35-15 “Impairment or Disposal of Long-Lived Assets.” If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. There were no See note 3 for discussion of impairments of long lived assets.
Property and equipment	Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations. Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. See note 3 for discussion of impairments of long lived assets.	Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations. Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. There were no See note 3 for discussion of impairments of long lived assets. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Derivative Liabilities	Derivative Liabilities The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (“ASC 480”), “ Distinguishing Liabilities from Equity” Upon conversion or repayment of a debt instrument in exchange for shares of common stock, where the embedded conversion option has been bifurcated and accounted for as a derivative liability (generally convertible debt and warrants), the Company records the shares of common stock at fair value, relieves all related debt, derivative liabilities, and any remaining unamortized debt discounts, and where appropriate recognizes a net gain or loss on debt extinguishment (debt based derivative liabilities). In connection with any extinguishments of equity based derivative liabilities (typically warrants), the Company records an increase to additional paid-in capital for any remaining liability balance extinguished. Equity instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. At September 30, 2024 and December 31, 2023, respectively, the Company had no	Derivative Liabilities The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (“ASC 480”), “ Distinguishing Liabilities from Equity” Upon conversion or repayment of a debt instrument in exchange for shares of common stock, where the embedded conversion option has been bifurcated and accounted for as a derivative liability (generally convertible debt and warrants), the Company records the shares of common stock at fair value, relieves all related debt, derivative liabilities, and any remaining unamortized debt discounts, and where appropriate recognizes a net gain or loss on debt extinguishment (debt based derivative liabilities). In connection with any extinguishments of equity based derivative liabilities (typically warrants), the Company records an increase to additional paid-in capital for any remaining liability balance extinguished. Equity instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. At December 31, 2023 and 2022, respectively, the Company had no
Debt Discount	Original Issue Discounts and Other Debt Discounts For certain notes issued, the Company may provide the debt holder with an original issue discount. The original issue discount is recorded as a debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Consolidated Statements of Operations. Additionally, the Company may issue common stock with certain notes issued, which are recorded at fair value. These discounts are also recorded as a component of debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Consolidated Statements of Operations. The combined debt discounts cannot exceed the face amount of the debt issued.	Original Issue Discounts and Other Debt Discounts For certain notes issued, the Company may provide the debt holder with an original issue discount. The original issue discount is recorded as a debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Consolidated Statements of Operations. Additionally, the Company may issue common stock with certain notes issued, which are recorded at fair value. These discounts are also recorded as a component of debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Consolidated Statements of Operations. The combined debt discounts cannot exceed the face amount of the debt issued. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Debt Issue Cost	Debt Issue Cost Debt issuance cost paid to lenders, or third parties are recorded as debt discounts and amortized to interest expense over the life of the underlying debt instrument, in the Consolidated Statements of Operations.	Debt Issue Cost Debt issuance cost paid to lenders, or third parties are recorded as debt discounts and amortized to interest expense over the life of the underlying debt instrument, in the Consolidated Statements of Operations.
Right of Use Assets and Lease Obligations	Right of Use Assets and Lease Obligations The Right of Use Asset and Lease Liability reflect the present value of the Company’s estimated future minimum lease payments over the lease term, which may include options that are reasonably assured of being exercised, discounted using a collateralized incremental borrowing rate. Typically, renewal options are considered reasonably assured of being exercised if the associated asset lives of the building or leasehold improvements exceed that of the initial lease term, and the performance of the business remains strong. Therefore, the Right of Use Asset and Lease Liability may include an assumption on renewal options that have not yet been exercised by the Company. The Company’s operating leases contained renewal options that expire at various dates with no residual value guarantees. Future obligations relating to the exercise of renewal options is included in the measurement if, based on the judgment of management, the renewal option is reasonably certain to be exercised. Factors in determining whether an option is reasonably certain of exercise include, but are not limited to, the value of leasehold improvements, the value of the renewal rate compared to market rates, and the presence of factors that would cause a significant economic penalty to the Company if the option is not exercised. Management reasonably plans to exercise all options, and as such, all renewal options are included in the measurement of the right-of-use assets and operating lease liabilities. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 As the rate implicit in leases are not readily determinable, the Company uses an incremental borrowing rate to calculate the lease liability that represents an estimate of the interest rate the Company would incur to borrow on a collateralized basis over the term of a lease within a particular currency environment. See Note 7 for third party and related party operating leases.	Right of Use Assets and Lease Obligations The Right of Use Asset and Lease Liability reflect the present value of the Company’s estimated future minimum lease payments over the lease term, which may include options that are reasonably assured of being exercised, discounted using a collateralized incremental borrowing rate. Typically, renewal options are considered reasonably assured of being exercised if the associated asset lives of the building or leasehold improvements exceed that of the initial lease term, and the performance of the business remains strong. Therefore, the Right of Use Asset and Lease Liability may include an assumption on renewal options that have not yet been exercised by the Company. The Company’s operating leases contained renewal options that expire at various dates with no residual value guarantees. Future obligations relating to the exercise of renewal options is included in the measurement if, based on the judgment of management, the renewal option is reasonably certain to be exercised. Factors in determining whether an option is reasonably certain of exercise include, but are not limited to, the value of leasehold improvements, the value of the renewal rate compared to market rates, and the presence of factors that would cause a significant economic penalty to the Company if the option is not exercised. Management reasonably plans to exercise all options, and as such, all renewal options are included in the measurement of the right-of-use assets and operating lease liabilities. As the rate implicit in leases are not readily determinable, the Company uses an incremental borrowing rate to calculate the lease liability that represents an estimate of the interest rate the Company would incur to borrow on a collateralized basis over the term of a lease within a particular currency environment. See Note 7.
Revenue Recognition	Revenue Recognition The Company generates its revenue from mobile fuel sales, either as a one-time purchase, or through a monthly membership. Revenue is recognized at the time of delivery and includes a delivery fee for each delivery or a subscription fee on a monthly basis for memberships. Under Accounting Standards Update (“ASU”) No. 2014-09 (Topic 606) “Revenue from Contracts with Customers”, revenue from contracts with customers is measured based on the consideration specified in the contract with the customer, and excludes any sales incentives, discounts, rebates, and amounts collected on behalf of third parties. A performance obligation is a promise in a contract to transfer a distinct good or service to a customer and is the unit of account under Topic 606. The Company’s contracts with its customers do not include multiple performance obligations. The Company recognizes revenue when a performance obligation is satisfied by transferring control over a product or service to a customer. The amount of revenue recognized reflects the consideration the Company expects to be entitled to in exchange for such products or services. The following represents the analysis management has considered in determining its revenue recognition policy: Identify the contract with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. Identify the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts contain a significant financing component. Allocate the transaction price to performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. For example, a bonus or penalty may be associated with one or more, but not all, distinct services promised in a series of distinct services that forms part of a single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The Company’s contracts have a distinct single performance obligation and there are no contracts with variable consideration. Recognize revenue when or as the Company satisfies a performance obligation Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. The following reflects additional discussion regarding our revenue recognition policies for each of our material revenue streams. For each revenue stream we do not offer any returns, refunds or warranties, and no arrangements are cancellable. Additionally, all contract consideration is fixed and determinable at the initiation of the contract. Currently, the Company only has two separate and distinct single performance obligations in its contractual arrangements. First, the Company generally recognizes membership revenues at the end of each month after services have been rendered. There are no prepaid membership revenues. Second, the Company recognizes fuel sales each month after delivery has occurred.	Revenue Recognition The Company generates its revenue from mobile fuel sales, either as a one-time purchase, or through a monthly membership. Revenue is recognized at the time of delivery and includes a delivery fee for each delivery or a subscription fee on a monthly basis for memberships. Under Accounting Standards Update (“ASU”) No. 2014-09 (Topic 606) “Revenue from Contracts with Customers”, revenue from contracts with customers is measured based on the consideration specified in the contract with the customer, and excludes any sales incentives, discounts, rebates, and amounts collected on behalf of third parties. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 A performance obligation is a promise in a contract to transfer a distinct good or service to a customer and is the unit of account under Topic 606. The Company’s contracts with its customers do not include multiple performance obligations. The Company recognizes revenue when a performance obligation is satisfied by transferring control over a product or service to a customer. The amount of revenue recognized reflects the consideration the Company expects to be entitled to in exchange for such products or services. The following represents the analysis management has considered in determining its revenue recognition policy: Identify the contract with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. Identify the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts contain a significant financing component. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Allocate the transaction price to performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. For example, a bonus or penalty may be associated with one or more, but not all, distinct services promised in a series of distinct services that forms part of a single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. The Company’s contracts have a distinct single performance obligation and there are no contracts with variable consideration. Recognize revenue when or as the Company satisfies a performance obligation Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. The following reflects additional discussion regarding our revenue recognition policies for each of our material revenue streams. For each revenue stream we do not offer any returns, refunds or warranties, and no arrangements are cancellable. Additionally, all contract consideration is fixed and determinable at the initiation of the contract. Currently, the Company only has two separate and distinct single performance obligations in its contractual arrangements. First, the Company generally recognizes membership revenues at the end of each month after services have been rendered. There are no prepaid membership revenues. Second, the Company recognizes fuel sales each month after delivery has occurred. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Contract Liabilities (Deferred Revenue)	Contract Liabilities (Deferred Revenue) Contract liabilities represent deposits made by customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s) that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized. At September 30, 2024 and December 31, 2023, the Company had deferred revenue of $ 0 The following represents the Company’s disaggregation of revenues for the nine months ended September 30, 2024 and 2023: Schedule of Disaggregation of Revenue Nine Months Ended September 30, 2024 2023 Revenue % of Revenues Revenue % of Revenues Fuel sales $ 20,249,067 96.53 % $ 17,129,808 97.74 % Other 728,793 3.47 % 395,869 2.26 % Total Sales $ 20,977,860 100.00 % $ 17,525,677 100.00 %	Contract Liabilities (Deferred Revenue) Contract liabilities represent deposits made by customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s) that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized. At December 31, 2023 and 2022, the Company had deferred revenue of $ 0 The following represents the Company’s disaggregation of revenues for the years ended December 31, 2023 and 2022: Schedule of Disaggregation of Revenue Years Ended December 31, 2023 2022 Revenue % of Revenues Revenue % of Revenues Fuel sales $ 22,677,304 97.68 % $ 14,860,475 98.78 % Other 539,119 2.32 % 184,246 1.22 % Total Sales $ 23,216,423 100.00 % $ 15,044,721 100.00 %
Cost of Sales	Cost of Sales Cost of sales primarily include fuel costs and wages/benefits paid to our drivers.	Cost of Sales Cost of sales primarily include fuel costs and wages paid to our drivers.
Income Taxes	Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, “Income Taxes”. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes”. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. At September 30, 2024 and December 31, 2023, respectively, the Company had no The Company recognizes interest and penalties related to uncertain income tax positions in other expense. No	Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, “Income Taxes”. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes”. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of December 31, 2023 and 2022, respectively, the Company had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 The Company recognizes interest and penalties related to uncertain income tax positions in other expense. No For the years ended December 31, 2023 and 2022, respectively, the Company generated net losses, resulting in an estimated income tax liability of $ 0
Valuation of Deferred Tax Assets	Valuation of Deferred Tax Assets The Company’s deferred income tax assets include certain future tax benefits. The Company records a valuation allowance against any portion of those deferred income tax assets when it believes, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred income tax asset will not be realized. The Company reviews the likelihood that it will realize the benefit of its deferred tax assets and therefore the need for valuation allowances on a quarterly basis, or more frequently if events indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or consolidated group recording the net deferred tax asset is considered, along with all other available positive and negative evidence. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Certain categories of evidence carry more weight in the analysis than others based upon the extent to which the evidence may be objectively verified. The Company looks to the nature and severity of cumulative pretax losses (if any) in the current three-year period ending on the evaluation date, recent pretax losses and/or expectations of future pretax losses. Other factors considered in the determination of the probability of the realization of the deferred tax assets include, but are not limited to: ● Earnings history; ● Projected future financial and taxable income based upon existing reserves and long-term estimates of commodity prices; ● The duration of statutory carry forward periods; ● Prudent and feasible tax planning strategies readily available that may alter the timing of reversal of the temporary difference; ● Nature of temporary differences and predictability of reversal patterns of existing temporary differences; and ● The sensitivity of future forecasted results to commodity prices and other factors. Concluding that a valuation allowance is not required is difficult when there is significant negative evidence which is objective and verifiable, such as cumulative losses in recent years. The Company utilizes a rolling twelve quarters of pre-tax income or loss as a measure of its cumulative results in recent years. However, a cumulative three year loss is not solely determinative of the need for a valuation allowance. The Company also considers all other available positive and negative evidence in its analysis. At September 30, 2024 and December 31, 2023, respectively, the Company has recorded a full valuation allowance against its deferred tax assets resulting in a net carrying amount of $ 0	Valuation of Deferred Tax Assets The Company’s deferred income tax assets include certain future tax benefits. The Company records a valuation allowance against any portion of those deferred income tax assets when it believes, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred income tax asset will not be realized. The Company reviews the likelihood that it will realize the benefit of its deferred tax assets and therefore the need for valuation allowances on a quarterly basis, or more frequently if events indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or consolidated group recording the net deferred tax asset is considered, along with all other available positive and negative evidence. Certain categories of evidence carry more weight in the analysis than others based upon the extent to which the evidence may be objectively verified. The Company looks to the nature and severity of cumulative pretax losses (if any) in the current three-year period ending on the evaluation date, recent pretax losses and/or expectations of future pretax losses. Other factors considered in the determination of the probability of the realization of the deferred tax assets include, but are not limited to: ● Earnings history; ● Projected future financial and taxable income based upon existing reserves and long-term estimates of commodity prices; ● The duration of statutory carry forward periods; ● Prudent and feasible tax planning strategies readily available that may alter the timing of reversal of the temporary difference; ● Nature of temporary differences and predictability of reversal patterns of existing temporary differences; and ● The sensitivity of future forecasted results to commodity prices and other factors. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Concluding that a valuation allowance is not required is difficult when there is significant negative evidence which is objective and verifiable, such as cumulative losses in recent years. The Company utilizes a rolling twelve quarters of pre-tax income or loss as a measure of its cumulative results in recent years. However, a cumulative three year loss is not solely determinative of the need for a valuation allowance. The Company also considers all other available positive and negative evidence in its analysis. At December 31, 2023 and 2022, respectively, the Company has recorded a full valuation allowance against its deferred tax assets resulting in a net carrying amount of $ 0
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expense in the consolidated statements of operations. The Company recognized $ 54,099 29,724 The Company recognized $ 112,266 110,102	Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expense in the consolidated statements of operations. The Company recognized $ 136,582 1,364,168
Stock-Based Compensation	Stock-Based Compensation The Company accounts for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” The Company uses the fair value method for equity instruments granted to non-employees and uses the Black-Scholes model for measuring the fair value of options. The fair value of stock-based compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. When determining fair value of stock options, the Company considers the following assumptions in the Black-Scholes model: ● Exercise price, ● Expected dividends, ● Expected volatility, ● Risk-free interest rate; and ● Expected life of option	Stock-Based Compensation The Company accounts for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” The Company uses the fair value method for equity instruments granted to non-employees and uses the Black-Scholes model for measuring the fair value of options. The fair value of stock-based compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. When determining fair value of stock options, the Company considers the following assumptions in the Black-Scholes model: ● Exercise price, ● Expected dividends, ● Expected volatility, ● Risk-free interest rate; and ● Expected life of option EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Stock Warrants	Stock Warrants In connection with certain financing (debt or equity), consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of warrants issued for compensation using the Black-Scholes option pricing model as of the measurement date. However, for warrants issued that meet the definition of a derivative liability, fair value is determined based upon the use of a binomial pricing model. Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants (for services) are recorded at fair value and expensed over the requisite service period or at the date of issuance if there is not a service period. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024	Stock Warrants In connection with certain financing (debt or equity), consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of warrants issued for compensation using the Black-Scholes option pricing model as of the measurement date. However, for warrants issued that meet the definition of a derivative liability, fair value is determined based upon the use of a binomial pricing model. Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants (for services) are recorded at fair value and expensed over the requisite service period or at the date of issuance if there is not a service period.
Basic and Diluted Earnings (Loss) per Share and Reverse Stock Split	Basic and Diluted Earnings (Loss) per Share and Reverse Stock Split Basic earnings per share is calculated using the two-class method and is computed by dividing net earnings available to common shareholders by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued. Net earnings available to common shareholders represent net earnings to common shareholders reduced by the allocation of earnings to participating securities. Losses are not allocated to participating securities. Common shares outstanding and certain other shares committed to be, but not yet issued, include restricted stock and restricted stock units (“RSUs”) for which no future service is required. Diluted earnings per share is calculated under both the two-class and treasury stock methods, and the more dilutive amount is reported. Diluted earnings per share is computed by taking the sum of net earnings available to common shareholders, dividends on preferred shares and dividends on dilutive mandatorily redeemable convertible preferred shares, divided by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued, plus all dilutive common stock equivalents outstanding during the period (stock options, warrants, convertible preferred stock, and convertible debt). Preferred shares and unvested share-based payment awards that contain nonforfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and, therefore, are included in the earnings allocation in computing earnings per share under the two-class method of earnings per share. Unvested shares of common stock are excluded from the denominator in computing net loss per share. Restricted stock and RSUs granted as part of share-based compensation contain nonforfeitable rights to dividends and dividend equivalents, respectively, and therefore, prior to the requisite service being rendered for the right to retain the award, restricted stock and RSUs meet the definition of a participating security. RSUs granted under an executive compensation plan are not considered participating securities as the rights to dividend equivalents are forfeitable. The following potentially dilutive equity securities outstanding as of September 30, 2024 and 2023 were as follows: Schedule of Dilutive Equity Securities Outstanding September 30, 2024 September 30, 2023 Series A, preferred stock 1,644,022 - Series B, preferred stock 724,638 - Series A, preferred stock - dividends 164,402 - Series B, preferred stock - dividends 72,464 - Warrants (vested) 52,297 81,452 Total common stock equivalents 2,657,822 81,452 Series A and B, preferred shares as well as the related dividends on each class are convertible into common stock. See Note 8. Warrants included as common stock equivalents represent those that are fully vested and exercisable. See Note 9. Based on the potential common stock equivalents noted above at September 30, 2024, the Company has sufficient authorized shares of common stock ( 500,000,000 On April 27, 2023, the Company executed a 1:8 reverse stock split 500,000,000 50,000,000 50,000,000 5,000,000 On July 25, 2024, the Company’s Board of Directors authorized a 1:2.5 reverse stock split	Basic and Diluted Earnings (Loss) per Share and Reverse Stock Split Basic earnings per share is calculated using the two-class method and is computed by dividing net earnings available to common shareholders by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued. Net earnings available to common shareholders represent net earnings to common shareholders reduced by the allocation of earnings to participating securities. Losses are not allocated to participating securities. Common shares outstanding and certain other shares committed to be, but not yet issued, include restricted stock and restricted stock units (“RSUs”) for which no future service is required. Diluted earnings per share is calculated under both the two-class and treasury stock methods, and the more dilutive amount is reported. Diluted earnings per share is computed by taking the sum of net earnings available to common shareholders, dividends on preferred shares and dividends on dilutive mandatorily redeemable convertible preferred shares, divided by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued, plus all dilutive common stock equivalents outstanding during the period (stock options, warrants, convertible preferred stock, and convertible debt). Preferred shares and unvested share-based payment awards that contain nonforfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and, therefore, are included in the earnings allocation in computing earnings per share under the two-class method of earnings per share. Unvested shares of common stock are excluded from the denominator in computing net loss per share. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Restricted stock and RSUs granted as part of share-based compensation contain nonforfeitable rights to dividends and dividend equivalents, respectively, and therefore, prior to the requisite service being rendered for the right to retain the award, restricted stock and RSUs meet the definition of a participating security. RSUs granted under an executive compensation plan are not considered participating securities as the rights to dividend equivalents are forfeitable. The following potentially dilutive equity securities outstanding as of December 31, 2023 and 2022 were as follows: Schedule of Dilutive Equity Securities Outstanding December 31, 2023 December 31, 2022 Stock options (vested) - 11,254 Warrants (vested) 81,452 81,452 Total common stock equivalents 81,452 92,706 Warrants and stock options included as commons stock equivalents represent those that are fully vested and exercisable. See Note 9. Based on the potential common stock equivalents noted above at December 31, 2023, the Company has sufficient authorized shares of common stock ( 500,000,000 ) to settle any potential exercises of common stock equivalents. On April 27, 2023, the Company executed a 1:8 reverse stock split and decreased the number of shares of its authorized common stock from 500,000,000 shares to 50,000,000 and its preferred stock from 50,000,000 to 5,000,000 . As a result, all share and per share amounts have been retroactively restated to the earliest period presented in the accompanying consolidated financial statements. On June 19, 2024, the Company’s Board of Directors authorized a 1:2.5 reverse stock split
Related Parties	Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. See Note 4 which includes accrued interest payable – related parties. See Notes 5 and 10 for a discussion of related party debt. See Notes 7 and 10 regarding right-of-use operating lease with the Company’s Chief Technology Officer. See Note 8 for a discussion of equity transactions with certain officers and directors. See Note 9 regarding expected share exchange agreement with NextNRG Holding Corp. EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Related Party Agreement with Company owned by Daniel Arbour In 2023, the Company entered into a consulting agreement with an affiliate of a board member to provide services as an outsourced chief revenue officer. The Company will pay $ 5,000 Related Party Agreement with Company owned by Avishai Vaknin In 2023, the Company entered into a services agreement with an affiliate of the Company’s Chief Technology Officer. Services include overseeing all matters relating to the Company’s technology. The Company will pay $ 10,000 In connection with this agreement, the Company issued 130,000 104,000 104,000 26,000 13,000 13,000 Due From Related Party During the nine months ended September 30, 2024, the Company advanced $ 17,150 20	Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. See Note 4 which includes accrued interest payable – related parties. See Note 5 for a discussion of related party debt. See Note 7 regarding right-of-use operating lease with the Company’s Chief Technology Officer. See Note 8 for a discussion of equity transactions with certain officers and directors. See Note 10 regarding expected share exchange agreement with NextNRG Holding Corp. See Note 11 for a discussion of the Company’s debt arrangements. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 Related Party Agreement with Company owned by Daniel Arbour On February 15, 2023, the Company entered into a consulting agreement (the “Consulting Agreement”) with Mountain Views Strategy Ltd (“Mountain Views”). Daniel Arbour (who as set forth above became a member of the Board on February 10, 2023) is the principal and founder of Mountain Views. Pursuant to the Consulting Agreement, Mountain Views agrees to provide services as an outsourced chief revenue officer. Pursuant to the Consulting Agreement, the Company will pay Mountain Views $ 13,000 Effective May 15, 2023, EzFill Holdings, Inc. (the “Company”) and Mountain Views Strategy Ltd. (“Mountain Views”) entered into an amendment (the “Amendment to the Consulting Agreement”) to the consulting services agreement (the “Consulting Agreement”). As previously reported on the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on February 16, 2023, Daniel Arbour, who became a member of the Company’s Board of Directors on February 10, 2023, is the principal and founder of Mountain Views. The Consulting Agreement was amended to revise the scope of services that will be provided and to bring the Consulting Fees to $ 5,000 See Note 7. Related Party Agreement with Company owned by Avishai Vaknin On April 19, 2023 (the Effective Date”), the Company entered into a services agreement (the “Services Agreement”) with Telx Computers Inc. (“Telx”). Mr. Avishai Vaknin (“Vaknin”) is the Chief Operating Officer of Telx and its sole shareholder. Pursuant to the Services Agreement, Telx agrees to provide the services listed in Exhibit A of the Services Agreement, which generally entails overseeing all matters relating to the Company’s technology. Pursuant to the Services Agreement, the Company will pay Telx $ 10,000 In connection with this agreement, Vaknin is entitled to receive up to 325,000 260,000 65,000 32,500 32,500 EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022
Recent Accounting Standards	Recent Accounting Standards Changes to accounting principles are established by the FASB in the form of Accounting Standards Updates (“ASU’s”) to the FASB’s Codification. We consider the applicability and impact of all ASU’s on our consolidated financial position, results of operations, stockholders’ equity, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements issued through the date these financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective accounting pronouncements, when adopted, will have a material impact on the consolidated financial statements of the Company. In March 2022, the Financial Accounting Standards Board (the “FASB”) issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures (“ASU 2022-02”), which eliminates the accounting guidance on troubled debt restructurings (“TDRs”) for creditors in ASC 310, Receivables (Topic 310), and requires entities to provide disclosures about current period gross write-offs by year of origination. Also, ASU 2022-02 updates the requirements related to accounting for credit losses under ASC 326, Financial Instruments – Credit Losses (Topic 326), and adds enhanced disclosures for creditors with respect to loan refinancings and restructurings for borrowers experiencing financial difficulty. This guidance was adopted on January 1, 2023. The adoption of ASU 2022-02 did not have a material impact on the Company’s consolidated financial statements. In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07 - Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is evaluating the impact this will have on the Company’s consolidated financial statements and disclosures. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”). ASU 2023-09 includes amendments that further enhance income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024, on either a prospective or retrospective basis. Early adoption is permitted. The Company is evaluating the impact of ASU 2023-09 on its consolidated financial statements and related disclosures. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on our consolidated financial position, results of operations or cash flows.	Recent Accounting Standards Changes to accounting principles are established by the FASB in the form of Accounting Standards Updates (“ASU’s”) to the FASB’s Codification. We consider the applicability and impact of all ASU’s on our consolidated financial position, results of operations, stockholders’ equity, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements issued through the date these financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective accounting pronouncements, when adopted, will have a material impact on the consolidated financial statements of the Company. In March 2022, the Financial Accounting Standards Board (the “FASB”) issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures (“ASU 2022-02”), which eliminates the accounting guidance on troubled debt restructurings (“TDRs”) for creditors in ASC 310, Receivables (Topic 310), and requires entities to provide disclosures about current period gross write-offs by year of origination. Also, ASU 2022-02 updates the requirements related to accounting for credit losses under ASC 326, Financial Instruments – Credit Losses (Topic 326), and adds enhanced disclosures for creditors with respect to loan refinancings and restructurings for borrowers experiencing financial difficulty. This guidance was adopted on January 1, 2023. The adoption of ASU 2022-02 did not have a material impact on the Company’s consolidated financial statements. In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07 - Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is evaluating the impact this will have on the Company’s consolidated financial statements and disclosures. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”). ASU 2023-09 includes amendments that further enhance income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024, on either a prospective or retrospective basis. Early adoption is permitted. The Company is evaluating the impact of ASU 2023-09 on its consolidated financial statements and related disclosures. EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on our consolidated financial position, results of operations or cash flows.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no material effect on the consolidated results of operations, stockholders’ equity, or cash flows.	Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no material effect on the consolidated results of operations, stockholders’ equity, or cash flows.
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Principles of Consolidation	Principles of Consolidation and Non-Controlling Interest These consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated. For entities that are consolidated, but not 100% owned, a portion of the income or loss and corresponding equity is allocated to owners other than the Company. The aggregate of the income or loss and corresponding equity that is not owned by us is included in Non-controlling Interests in the consolidated financial statements.	Principles of Consolidation These consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its wholly owned subsidiary. All intercompany transactions and balances have been eliminated.
Business Combinations and Asset Acquisitions	Business Combinations and Asset Acquisitions The Company accounts for acquisitions that qualify as business combinations by applying the acquisition method according to Accounting Standards Codification (“ASC”) 805, Business Combinations (“ASC 805”). Transaction costs related to the acquisition of a business are expensed as incurred and excluded from the fair value of consideration transferred. The identifiable assets acquired, liabilities assumed, and noncontrolling interests in an acquired entity are recognized and measured at their estimated fair values. The excess of the fair value of consideration transferred over the fair values of identifiable assets acquired, liabilities assumed, and noncontrolling interests in an acquired entity, net of the fair value of any previously held interest in the acquired entity, is recorded as goodwill. Such valuations require management to make significant estimates and assumptions. Purchase price allocations may be preliminary, and, during the measurement period not to exceed one year from the date of acquisition, changes in assumptions and estimates that result in adjustments to the fair value of assets acquired and liabilities assumed are recorded in the period the adjustments are determined. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Significant judgments are used in determining fair values of assets acquired and liabilities assumed, as well as intangibles. Fair value and useful life determinations are based on, among other factors, estimates of future expected cash flows, and appropriate discount rates used in computing present values. These judgments may materially impact the estimates used in allocating acquisition date fair values to assets acquired and liabilities assumed, as well as the Company’s current and future operating results. Actual results may vary from these estimates which may result in adjustments to goodwill and acquisition date fair values of assets and liabilities during a measurement period or upon a final determination of asset and liability fair values, whichever occurs first. Adjustments to fair values of assets and liabilities made after the end of the measurement period are recorded within the Company’s earnings. The Company evaluates acquisitions of assets and other similar transactions to assess whether the transaction should be accounted for as a business combination or asset acquisition by first applying a screen test to determine whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If so, the transaction is accounted for as an asset acquisition. If not, further determination is required as to whether the Company has acquired inputs and processes that can create outputs that would meet the definition of a business. When applying the screen test, significant judgment is required to determine whether an acquisition is a business combination or an acquisition of assets. Accounting for asset acquisitions falls under the guidance of Topic 805, Business Combinations, specifically Subtopic 805-50. A cost accumulation model is used to determine an asset acquisition’s cost. Assets acquired are based on their cost, generally allocated to them on a relative fair value basis. Direct acquisition-related costs are included in the cost of the acquired assets. The distinction between business combinations and asset acquisitions involves judgment, particularly when applying the screen test to determine the nature of the transaction. Incorrect judgments or changes in decisions in these areas could materially affect the determination of goodwill, the recognition and measurement of acquired assets and assumed liabilities, and, consequently, our financial position and results of operations. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Acquisition of Stat-EI, Inc. (Business Combination) In January 2024, the Company acquired 100 5,500,000 In 2023, the Company paid a deposit of $ 250,000 1,550,000 1,800,000 3,700,000 7 May 2024 40,000 20,000 20,000 20,000 30,000 The Company has accounted for this transaction as a business combination. The table below summarizes the estimated fair value of the assets acquired and liabilities assumed: Schedule of Fair Value of Assets Acquired and Liabilities Consideration Cash $ 1,800,000 Note payable 3,700,000 Fair value of consideration transferred $ 5,500,000 Recognized amounts of identifiable assets acquired and liabilities assumed: License agreements $ 4,900,000 Trademarks/Tradenames 600,000 Total assets acquired 5,500,000 Total liabilities assumed - Total identifiable net assets 5,500,000 Goodwill $ - NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) The valuation of the intangible assets acquired was based upon an independent third party valuation specialist. At the time of acquisition, STAT had no revenues and historical losses from operations. As a result, and given the immaterial nature of this acquisition, the Company elected not to present any pro-forma financial information for the years ended December 31, 2023 and 2022. There were no impairment losses for the three and nine months ended September 30, 2024, respectively. Subsequent to September 30, 2024, the Company completed the full repayment of the outstanding note payable, which was initially recorded as part of the transaction to acquire STAT-EI. This payment finalizes the acquisition See Note 6 for discussion of intangible assets acquired from STAT.
Use of Estimates and Assumptions	Use of Estimates Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates, and those estimates may be material. Changes in estimates are recorded in the period in which they become known. The Company bases its estimates on historical experience and other assumptions, which include both quantitative and qualitative assessments that it believes to be reasonable under the circumstances. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Significant estimates during the nine months ended September 30, 2024 and 2023, include valuation of marketable securities, estimated useful lives of property and equipment, valuation of intangible assets, valuation of stock-based compensation, uncertain tax positions, and the valuation allowance on deferred tax assets.	Use of Estimates Use of Estimates and Assumptions The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates
Cash and Cash Equivalents and Concentration of Credit Risk	Cash and Cash Equivalents and Concentration of Credit Risk For purposes of the statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At September 30, 2024 and December 31, 2023, respectively, the Company did not have any cash equivalents. The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $ 250,000 At September 30, 2024 and December 31, 2023, respectively, the Company did not experience any losses on cash balances in excess of FDIC insured limits.	Cash and Cash Equivalents and Concentration of Credit Risk For purposes of the statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At December 31, 2023 and 2022, respectively, the Company The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $ 250,000 At December 31, 2023 and 2022, respectively, the Company did not experience any losses on cash balances in excess of FDIC insured limits.
Property and equipment	Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property and equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations. Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. There were no	Property and equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations. Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. There were no At December 31, 2023, property and equipment consisted of one vehicle (acquired in 2023), which is being depreciated over an estimated useful life of five years as follows: Schedule of Property Plant and Vehicle Deprication Over Years Vehicle $ 88,734 Less: accumulated depreciation 9,992 Vehicle – net $ 78,742 Depreciation expense for the years ended December 31, 2023 and 2022 was $ 9,992 0
Derivative Liabilities	Derivative Liabilities The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (“ASC 480”), “ Distinguishing Liabilities from Equity” Derivatives and Hedging” Upon conversion or repayment of a debt instrument in exchange for shares of common stock, where the embedded conversion option has been bifurcated and accounted for as a derivative liability (generally convertible debt and warrants), the Company records the shares of common stock at fair value, relieves all related debt, derivatives, and debt discounts, and recognizes a net gain or loss on debt extinguishment. Equity instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) At September 30, 2024 and December 31, 2023, respectively, the Company had no
Debt Discount	Debt Discount For certain notes issued, the Company may provide the debt holder with an original issue discount. The original issue discount is recorded as a debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Statements of Operations.
Debt Issue Cost	Debt Issue Cost Debt issuance cost paid to lenders, or third parties are recorded as debt discounts and amortized to interest expense over the life of the underlying debt instrument, in the Statements of Operations.
Income Taxes	Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes”. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. At September 30, 2024 and December 31, 2023, respectively, the Company had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Company recognizes interest and penalties related to uncertain income tax positions in other expense. No NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED)	Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes”. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of December 31, 2023 and 2022, respectively, the Company had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Company recognizes interest and penalties related to uncertain income tax positions in other expense. No interest and penalties related to uncertain income tax positions were recorded for the years ended December 31, 2023 and 2022, respectively. Effective January 1, 2022, the Company elected to be taxed as a C-Corporation. All activity prior to this date has been passed through to the members of the LLC.
Valuation of Deferred Tax Assets	Valuation of Deferred Tax Assets The Company’s deferred income tax assets include certain future tax benefits. The Company records a valuation allowance against any portion of those deferred income tax assets when it believes, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred income tax asset will not be realized. The Company reviews the likelihood that it will realize the benefit of its deferred tax assets and therefore the need for valuation allowances on a quarterly basis, or more frequently if events indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or consolidated group recording the net deferred tax asset is considered, along with all other available positive and negative evidence. Certain categories of evidence carry more weight in the analysis than others based upon the extent to which the evidence may be objectively verified. The Company looks to the nature and severity of cumulative pretax losses (if any) in the current three-year period ending on the evaluation date, recent pretax losses and/or expectations of future pretax losses. Other factors considered in the determination of the probability of the realization of the deferred tax assets include, but are not limited to: ● Earnings history; ● Projected future financial and taxable income based upon existing reserves and long term estimates of commodity prices; ● The duration of statutory carryforward periods; ● Prudent and feasible tax planning strategies readily available that may alter the timing of reversal of the temporary difference; ● Nature of temporary differences and predictability of reversal patterns of existing temporary differences; and ● The sensitivity of future forecasted results to commodity prices and other factors. Concluding that a valuation allowance is not required is difficult when there is significant negative evidence which is objective and verifiable, such as cumulative losses in recent years. The Company utilizes a rolling twelve quarters of pre-tax income or loss as a measure of its cumulative results in recent years. However, a cumulative three year loss is not solely determinative of the need for a valuation allowance. The Company also considers all other available positive and negative evidence in its analysis. At September 30, 2024 and December 31, 2023, respectively, the Company has recorded a full valuation allowance against its deferred tax assets resulting in a net carrying amount of $ 0 NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED)
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expense in the statements of operations. The Company recognized $ 29,454 5,989 The Company recognized $ 65,099 20,539	Advertising, Marketing and Promotional Costs Advertising Costs Advertising, marketing, and promotional expenses are expensed as incurred and are included in selling, general and administrative expenses on the accompanying audited statement of operations. For the years ended December 31, 2023, and 2022, advertising, marketing, and promotion expenses were $ 1,050 and $ 10,000 respectively.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” The Company uses the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The fair value of stock-based compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. When determining fair value of stock options, the Company considers the following assumptions in the Black-Scholes model: ● Exercise price, ● Expected dividends, ● Expected volatility, ● Risk-free interest rate; and ● Expected life of option NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED)
Stock Warrants	Stock Warrants In connection with certain financing, consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of the awards using the Black-Scholes option pricing model as of the measurement date. Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants are recorded at fair value as expense over the requisite service period or at the date of issuance if there is not a service period.
Basic and Diluted Earnings (Loss) per Share and Reverse Stock Split	Basic and Diluted Earnings (Loss) per Share Basic earnings per share is calculated using the two-class method and is computed by dividing net earnings available to common shareholders by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued. Net earnings available to common shareholders represent net earnings to common shareholders reduced by the allocation of earnings to participating securities. Losses are not allocated to participating securities. Common shares outstanding and certain other shares committed to be, but not yet issued, include restricted stock and restricted stock units (“RSUs”) for which no future service is required. Diluted earnings per share is calculated under both the two-class and treasury stock methods, and the more dilutive amount is reported. Diluted earnings per share is computed by taking the sum of net earnings available to common shareholders, dividends on preferred shares and dividends on dilutive mandatorily redeemable convertible preferred shares, divided by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued, plus all dilutive common stock equivalents outstanding during the period (stock options, warrants, convertible preferred stock, and convertible debt). Preferred shares and unvested share-based payment awards that contain nonforfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and, therefore, are included in the earnings allocation in computing earnings per share under the two-class method of earnings per share. Unvested shares of common stock are excluded from the denominator in computing net loss per share (See Note 8). NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) Restricted stock and RSUs granted as part of share-based compensation contain nonforfeitable rights to dividends and dividend equivalents, respectively, and therefore, prior to the requisite service being rendered for the right to retain the award, restricted stock and RSUs meet the definition of a participating security. RSUs granted under an executive compensation plan are not considered participating securities as the rights to dividend equivalents are forfeitable. At September 30, 2024 and 2023, respectively, the Company had no common stock equivalents. See Note 8 regarding the share exchange and recapitalization.	Basic and Diluted Earnings (Loss) per Share and Reverse Stock Split Basic earnings per share is calculated using the two-class method and is computed by dividing net earnings available to common shareholders by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued. Net earnings available to common shareholders represent net earnings to common shareholders reduced by the allocation of earnings to participating securities. Losses are not allocated to participating securities. Common shares outstanding and certain other shares committed to be, but not yet issued, include restricted stock and restricted stock units (“RSUs”) for which no future service is required. Diluted earnings per share is calculated under both the two-class and treasury stock methods, and the more dilutive amount is reported. Diluted earnings per share is computed by taking the sum of net earnings available to common shareholders, dividends on preferred shares and dividends on dilutive mandatorily redeemable convertible preferred shares, divided by the weighted average number of common shares outstanding and certain other shares committed to be, but not yet issued, plus all dilutive common stock equivalents outstanding during the period (stock options, warrants, convertible preferred stock, and convertible debt). NextNRG Holding Corp. and Subsidiary Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 Preferred shares and unvested share-based payment awards that contain nonforfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and, therefore, are included in the earnings allocation in computing earnings per share under the two-class method of earnings per share. Unvested shares of common stock are excluded from the denominator in computing net loss per share. Restricted stock and RSUs granted as part of share-based compensation contain nonforfeitable rights to dividends and dividend equivalents, respectively, and therefore, prior to the requisite service being rendered for the right to retain the award, restricted stock and RSUs meet the definition of a participating security. RSUs granted under an executive compensation plan are not considered participating securities as the rights to dividend equivalents are forfeitable. At December 31, 2023 and 2022, the Company had no common stock equivalents. As a result, basic and diluted loss per share amounts are the same.
Related Parties	Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. See Note 3 for Marketable Securities – Related Party. See Note 4 and 9 for Notes and Accrued Interest Receivable – Related Party. See Note 7 for Notes Payable – Related Party. See Note 8 for equity transactions with our Chief Executive Officer. During 2024, the Company advanced $ 10,000	Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. See Note 3 which related to a note receivable with the Company’s Chief Executive Officer. See Note 5 for a discussion of related party debt.
Recent Accounting Standards	Recent Accounting Standards Changes to accounting principles are established by the FASB in the form of Accounting Standards Updates (“ASU’s”) to the FASB’s Codification. We consider the applicability and impact of all ASU’s on our financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the FASB in the form of Accounting Standards Updates (“ASU”) through the date these financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective accounting pronouncements, when adopted, will have a material impact on the financial statements of the Company. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) In March 2022, the Financial Accounting Standards Board (the “FASB”) issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures (“ASU 2022-02”), which eliminates the accounting guidance on troubled debt restructurings (“TDRs”) for creditors in ASC 310, Receivables (Topic 310), and requires entities to provide disclosures about current period gross write-offs by year of origination. Also, ASU 2022-02 updates the requirements related to accounting for credit losses under ASC 326, Financial Instruments – Credit Losses (Topic 326), and adds enhanced disclosures for creditors with respect to loan refinancings and restructurings for borrowers experiencing financial difficulty. This guidance was adopted on January 1, 2023. The adoption of ASU 2022-02 did not have a material impact on the Company’s financial statements. In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07 - Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is evaluating the impact this will have on the Company’s financial statements and disclosures. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”). ASU 2023-09 includes amendments that further enhance income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024, on either a prospective or retrospective basis. Early adoption is permitted. The Company is evaluating the impact of ASU 2023-09 on its financial statements and related disclosures. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on our financial position, results of operations or cash flows.	Recent Accounting Standards Changes to accounting principles are established by the FASB in the form of Accounting Standards Updates (“ASU’s”) to the FASB’s Codification. We consider the applicability and impact of all ASU’s on our financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements issued through the date these financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective accounting pronouncements, when adopted, will have a material impact on the financial statements of the Company. In March 2022, the Financial Accounting Standards Board (the “FASB”) issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures (“ASU 2022-02”), which eliminates the accounting guidance on troubled debt restructurings (“TDRs”) for creditors in ASC 310, Receivables (Topic 310), and requires entities to provide disclosures about current period gross write-offs by year of origination. Also, ASU 2022-02 updates the requirements related to accounting for credit losses under ASC 326, Financial Instruments – Credit Losses (Topic 326), and adds enhanced disclosures for creditors with respect to loan refinancings and restructurings for borrowers experiencing financial difficulty. This guidance was adopted on January 1, 2023. The adoption of ASU 2022-02 did not have a material impact on the Company’s financial statements. In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07 - Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is evaluating the impact this will have on the Company’s financial statements and disclosures. NextNRG Holding Corp. and Subsidiary Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”). ASU 2023-09 includes amendments that further enhance income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024, on either a prospective or retrospective basis. Early adoption is permitted. The Company is evaluating the impact of ASU 2023-09 on its financial statements and related disclosures. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on our financial position, results of operations or cash flows.
Business Segments and Concentrations	Business Segments The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company has identified one single reportable operating segment. The Company manages its business on the basis of one operating and reportable segment and derives revenues from selling its product and related services. The Company’s long-lived assets are located in the United States.	Business Segments Business Segments and Concentrations The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company has identified one single reportable operating segment. The Company manages its business on the basis of one operating and reportable segment.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company accounts for financial instruments under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. The three tiers are defined as follows: ● Level 1 - Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 - Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3 - Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate. Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED) The Company’s financial instruments, including cash, marketable securities – related party, accounts payable and accrued expenses and accounts payable and accrued expenses – related party, are carried at historical cost. At September 30, 2024 and December 31, 2023, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. ASC 825-10 “Financial Instruments” The following table summarizes the Company’s marketable securities – related party measured at fair value on a recurring basis by level within the fair value hierarchy: Schedule of Merketable Securities Related Party Measured at Fair Value Level 1 Level 2 Level 3 Total September 30, 2024 Level 1 Level 2 Level 3 Total Assets Marketable securities - related party $ 12,703,491 $ - $ - $ 12,703,491 Total Assets $ 12,703,491 $ - $ - $ 12,703,491 Level 1 Level 2 Level 3 Total December 31, 2023 Level 1 Level 2 Level 3 Total Assets Marketable securities - related party $ - $ - $ - $ - Total Assets $ - $ - $ - $ - Fair values were determined for each individual security in the investment portfolio. The Company’s marketable securities are considered to be available-for-sale investments as defined under FASB ASC 320, Investments – Debt and Equity Securities An allowance for credit loss was not recorded for the marketable securities as of September 30, 2024 and December 31, 2023. See Note 3. NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED)	Fair Value of Financial Instruments The Company accounts for financial instruments under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. NextNRG Holding Corp. and Subsidiary Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 The three tiers are defined as follows: ● Level 1 - Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 - Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3 - Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate. Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values. The Company’s financial instruments, including cash, notes receivable – related party, accounts payable and accrued expenses, and accounts payable and notes payable – related party, are carried at historical cost. At December 31, 2023 and 2022, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. ASC 825-10 “Financial Instruments”
Marketable Securities	Marketable Securities The Company’s securities investments that are acquired and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value based on quoted market price (level 1) on the balance sheet in current assets, with the change in fair value during the period included in earnings. At September 30, 2024 and December 31, 2023 the fair value of our marketable securities was $ 12,703,491 0 For the three and nine months ended September 30, 2024 and 2023, respectively, there were no impairments. See Note 3 for marketable securities – related party.
Impairment of Long-lived Assets	Impairment of Long-lived Assets Management evaluates the recoverability of the Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with the provisions of ASC 360-10-35-15 “Impairment or Disposal of Long-Lived Assets.” If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. There were no NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED)
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the results of operations, stockholders’ deficit, or cash flows.
Basis of Presentation		Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.
Going Concern		Going Concern There is substantial doubt about the Company to continue as a going concern. Reasons such as no revenues and multiple period net losses, and negative operating cash flows. The Company without additional sources of debt or equity capital would potentially need to cease operations. Management plans to raise additional capital within the next twelve months that is expected to sustain its operations for the next year. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, it may contain restrictions on our operations, in the case of debt financing or cause substantial dilution for our stockholders, in case of equity financing. In addition, the Company expects to begin a marketing campaign to market and sell its services. There can be no assurance that such a plan will be successful. The accompanying financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.
Restricted Cash		Restricted Cash (Escrow Deposit) In 2023, the Company paid a deposit of $ 250,000 In 2024, the Company closed on the purchase of Stat-EI, Inc., which became a wholly owned subsidiary at that time. The Company paid $ 5,500,000 NextNRG Holding Corp. and Subsidiary Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022
Notes Receivable and Interest Receivable – Related Party		Notes Receivable and Interest Receivable – Related Party Interest receivable is recorded at fair value on the date revenue is recognized. The Company provides allowances for doubtful accounts by specific customer identification. If market conditions decline, actual collections may not meet expectations and may result in decreased cash flow and increased bad debt expense. Once collection efforts by the Company and its collection agency are exhausted, the determination for charging off uncollectible receivables is made. The allowance for doubtful accounts as of December 31, 2023 and 2022 is $ 309,098 and $ 291,841 , respectively. NextNRG Holding Corp. and Subsidiary Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022
Research and Development		Research and Development Research and development expenses are charged to operations as incurred. During the years ending December 31, 2023 and 2022, the Company incurred $ 0 0

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Schedule of Accounts Receivable	The following is a summary of the Company’s accounts receivable at September 30, 2024 and December 31, 2023: Schedule of Accounts Receivable September 30, 2024 December 31, 2023 Accounts receivable $ 1,636,306 $ 1,274,112 Less: allowance for doubtful accounts 81,772 81,772 Accounts receivable - net $ 1,554,534 $ 1,192,340	The following is a summary of the Company’s accounts receivable at December 31, 2023 and 2022: Schedule of Accounts Receivable December 31, 2023 December 31, 2022 Accounts receivable $ 1,274,112 $ 766,692 Less: allowance for doubtful accounts 81,772 - Accounts receivable – net $ 1,192,340 $ 766,692
Schedule of Concentration of Risk	The Company has the following concentrations related to its sales, accounts receivable and vendor purchases greater than 10% of their respective totals: Schedule of Concentration of Risk Sales Nine Months Ended September 30, Customer 2024 2023 A 20.41 % 21.83 % B 10.46 % 12.27 % Total 30.87 % 34.10 % Accounts Receivable Nine Months Ended September 30, Year Ended December 31, 2023 Customer 2024 2023 A 39.09 % 46.57 % B 14.62 % 13.50 % Total 53.71 % 60.07 % Vendor Purchases Nine Months Ended September 30, Vendor 2024 2023 A 42.86 % 50.30 % B 43.39 % 37.21 % C 13.62 % 11.65 % Total 99.87 % 99.16 %	The Company has the following concentrations related to its sales, accounts receivable and vendor purchases greater than 10% of their respective totals: Schedule of Concentration of Risk Sales Year Ended December 31, Customer 2023 2022 A 22.19 % 11.46 % B 12.07 % 11.26 % C 0.00 % 31.75 % Total 34.26 % 54.47 % Accounts Receivable Year Ended December 31, Customer 2023 2022 A 46.57 % 47.48 % B 13.50 % 0 % Total 60.07 % 47.48 % Vendor Purchases Year Ended December 31, Vendor 2023 2022 A 48.93 % 78.62 % B 38.29 % 17.91 % C 12.11 % 3.15 % Total 99.33 % 99.68 %
Schedule of Disaggregation of Revenue	The following represents the Company’s disaggregation of revenues for the nine months ended September 30, 2024 and 2023: Schedule of Disaggregation of Revenue Nine Months Ended September 30, 2024 2023 Revenue % of Revenues Revenue % of Revenues Fuel sales $ 20,249,067 96.53 % $ 17,129,808 97.74 % Other 728,793 3.47 % 395,869 2.26 % Total Sales $ 20,977,860 100.00 % $ 17,525,677 100.00 %	The following represents the Company’s disaggregation of revenues for the years ended December 31, 2023 and 2022: Schedule of Disaggregation of Revenue Years Ended December 31, 2023 2022 Revenue % of Revenues Revenue % of Revenues Fuel sales $ 22,677,304 97.68 % $ 14,860,475 98.78 % Other 539,119 2.32 % 184,246 1.22 % Total Sales $ 23,216,423 100.00 % $ 15,044,721 100.00 %
Schedule of Dilutive Equity Securities Outstanding	The following potentially dilutive equity securities outstanding as of September 30, 2024 and 2023 were as follows: Schedule of Dilutive Equity Securities Outstanding September 30, 2024 September 30, 2023 Series A, preferred stock 1,644,022 - Series B, preferred stock 724,638 - Series A, preferred stock - dividends 164,402 - Series B, preferred stock - dividends 72,464 - Warrants (vested) 52,297 81,452 Total common stock equivalents 2,657,822 81,452	The following potentially dilutive equity securities outstanding as of December 31, 2023 and 2022 were as follows: Schedule of Dilutive Equity Securities Outstanding December 31, 2023 December 31, 2022 Stock options (vested) - 11,254 Warrants (vested) 81,452 81,452 Total common stock equivalents 81,452 92,706
Schedule of Unrealized Gains, Losses, and Fair Value		The following is a summary of the unrealized gains, losses, and fair value by investment type at December 31, 2023 and 2022, respectively: Schedule of Unrealized Gains, Losses, and Fair Value December 31, 2023 Amortized Cost Gross Unrealized Losses Fair Value Corporate Bonds $ - $ - $ - December 31, 2022 Amortized Cost Gross Unrealized Losses Fair Value Corporate Bonds $ 2,164,672 $ (44,590 ) $ 2,120,082
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Schedule of Fair Value of Assets Acquired and Liabilities	The table below summarizes the estimated fair value of the assets acquired and liabilities assumed: Schedule of Fair Value of Assets Acquired and Liabilities Consideration Cash $ 1,800,000 Note payable 3,700,000 Fair value of consideration transferred $ 5,500,000 Recognized amounts of identifiable assets acquired and liabilities assumed: License agreements $ 4,900,000 Trademarks/Tradenames 600,000 Total assets acquired 5,500,000 Total liabilities assumed - Total identifiable net assets 5,500,000 Goodwill $ -
Schedule of Merketable Securities Related Party Measured at Fair Value	The following table summarizes the Company’s marketable securities – related party measured at fair value on a recurring basis by level within the fair value hierarchy: Schedule of Merketable Securities Related Party Measured at Fair Value Level 1 Level 2 Level 3 Total September 30, 2024 Level 1 Level 2 Level 3 Total Assets Marketable securities - related party $ 12,703,491 $ - $ - $ 12,703,491 Total Assets $ 12,703,491 $ - $ - $ 12,703,491 Level 1 Level 2 Level 3 Total December 31, 2023 Level 1 Level 2 Level 3 Total Assets Marketable securities - related party $ - $ - $ - $ - Total Assets $ - $ - $ - $ -
Schedule of Property Plant and Vehicle Deprication Over Years		At December 31, 2023, property and equipment consisted of one vehicle (acquired in 2023), which is being depreciated over an estimated useful life of five years as follows: Schedule of Property Plant and Vehicle Deprication Over Years Vehicle $ 88,734 Less: accumulated depreciation 9,992 Vehicle – net $ 78,742

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Schedule of Property and Equipment	Property and equipment consisted of the following: Schedule of Property and Equipment September 30, December 31, Estimated Useful 2024 2023 Lives (Years) Vehicles $ 5,119,048 $ 5,119,048 5 Equipment 304,191 265,637 5 Office furniture 129,475 129,475 5 Leasehold improvements - 29,422 5 Office equipment 9,471 9,471 5 Property and equipment, gross 5,562,185 5,553,053 Accumulated depreciation (3,037,317 ) (2,242,866 ) Total property and equipment - net $ 2,524,868 $ 3,310,187	Property and equipment consisted of the following: Schedule of Property and Equipment December 31, 2023 December 31, 2022 Estimated Useful Lives (Years) Equipment $ 265,637 $ 265,637 5 Leasehold improvements 29,422 29,422 5 Vehicles 5,119,048 5,142,828 5 Office furniture 129,475 129,475 5 Office equipment 9,471 9,471 5 Construction in process - 147,006 5 Property Plant And Equipment Gross 5,553,053 5,723,839 Accumulated depreciation (2,242,866 ) (1,134,680 ) Total property and equipment - net $ 3,310,187 $ 4,589,159
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Schedule of Property and Equipment	Property and equipment consisted of the following: Schedule of Property and Equipment Estimated Useful September 30, 2024 December 31, 2023 Lives Vehicle $ 88,734 $ 88,734 5 Computer 4,706 - 3 Accumulated depreciation (24,385 ) (9,992 ) Total property and equipment - net $ 69,054 $ 78,742

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities were as follows at September 30, 2024 and December 31, respectively: Schedule of Accounts Payable and Accrued Liabilities September 30, 2024 December 31, 2023 Accounts payable $ 881,827 $ 845,275 Accrued interest payable - related parties - 72,428 Accounts payable and accrued liabilities $ 881,827 $ 917,703	Accounts payable and accrued liabilities were as follows at December 31, 2023 and 2022, respectively: Schedule of Accounts Payable and Accrued Liabilities December 31, 2023 December 31, 2022 Accounts payable $ 845,275 $ 987,012 Accrued payroll - 266,453 Accrued interest payable - related parties 72,428 - Accrued interest payable - 3,014 Accounts payable and accrued liabilities $ 917,703 $ 1,256,479

Debt (Tables)

Debt (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Schedule of Company’s Notes Payable	The following is a summary of the Company’s notes payable – related parties at September 30, 2024 and December 31, 2023: Summary of Notes Payable Balance - December 31, 2022 $ - Face amount of note Advances 5,267,500 Debt discount/issue costs (1,608,900 ) Amortization of debt discount/issue costs 1,406,015 Repayments (262,500 ) Balance - December 31, 2023 4,802,115 Advances 3,630,000 Debt discount/issue costs - original issue discount (330,000 ) Debt discount/issue costs - stock issuances (2,020,387 ) Amortization of debt discount/issue costs 2,553,272 Default penalty interest expense 4,317,500 Conversion of debt - preferred stock (3,630,000 ) Conversion of debt - common stock (9,322,500 ) Balance - September 30, 2024 $ -	The following is a summary of the Company’s notes payable – related parties at December 31, 2023 and 2022: Schedule of Notes Payable Related Parties Balance - December 31, 2022 $ - Advances 5,267,500 Debt discount/issue costs (1,608,900 ) Amortization of debt discount/issue costs 1,406,015 Repayments (262,500 ) Balance - December 31, 2023 $ 4,802,115
Schedule of Detailed Company’s Notes Payable	The following is a detail of the Company’s notes payable – related parties at September 30, 2024 and December 31, 2023: Schedule of Detailed Company’s Notes Payable Notes Payable - Related Parties Note Holder Issue Date Maturity Date Shares Issued with Debt Interest Rate Default Interest Rate Default Conversion Rate Collateral September 30, 2024 December 31, 2023 Note #1 April 19, 2023 July 17, 2024 100,000 A, B 10.00 % 18.00 % 150.00 % All assets $ - $ 1,500,000 Note #2 September 22, 2023 July 17, 2024 60,000 A, B 10.00 % 18.00 % 150.00 % All assets - 600,000 Note #3 October 13, 2023 July 17, 2024 176,000 A, B 0.00 % 18.00 % 150.00 % All assets - 320,000 Note #4 July 5, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 440,000 Note #5 August 2, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 440,000 Note #6 August 23, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 110,000 Note #7 August 30, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 165,000 Note #8 September 6, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 220,000 Note #9 September 13, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 110,000 Note #10 November 3, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 165,000 Note #11 November 21, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 220,000 Note #12 December 4, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 220,000 Note #13 December 13, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 165,000 Note #14 December 18, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 110,000 Note #15 December 20, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 55,000 Note #16 December 27, 2023 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - 165,000 Note #17 January 5, 2024 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - - Note #18 January 16, 2024 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - - Note #19 January 25, 2024 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - - Note #20 February 7, 2024 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - - Note #21 February 20, 2024 August 16, 2024 - 8.00 % 18.00 % 150.00 % All assets - - Note #22 February 28, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #23 March 8, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #24 March 15, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #25 March 26, 2024 August 16, 2024 13,889 C 8.00 % 18.00 % 150.00 % All assets - - Note #26 April 2, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #27 April 8, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #28 April 22, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #29 May 8, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #30 May 15, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #31 May 20, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #32 May 28, 2024 August 16, 2024 13,889 C 8.00 % 18.00 % 150.00 % All assets - - Note #33 June 10, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #34 June 28, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #35 July 5, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #36 July 10, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #37 July 22, 2024 August 16, 2024 20,800 C 8.00 % 18.00 % 150.00 % All assets - - Note #38 August 6, 2024 August 16, 2024 53,500 C 8.00 % 18.00 % 150.00 % All assets - - Note #39 August 14, 2024 August 16, 2024 53,500 C 8.00 % 18.00 % 150.00 % All assets - - - 5,005,000 Less: unamortized debt discount - 202,885 $ - $ 4,802,115 EZFILL HOLDINGS, INC. AND SUBSIDIARY NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 A See discussion below regarding global amendment for Notes #1, #2 and #3. B See discussion below regarding the limitation on the issuance of this lender due to a 9.99 C These shares of common stock ( 425,978	The following is a detail of the Company’s notes payable – related parties at December 31, 2023 and 2022: Schedule of Company’s Notes Payable Related Parties Notes Payable - Related Parties Note Holder Issue Date Maturity Date Shares Issued with Debt Interest Rate Default Interest Rate Collateral December 31, 2023 December 31, 2022 Note #1 April 19, 2023 April 19, 2024 100,000 10.00 % 18.00 % All assets $ 1,500,000 $ - Note #2 September 22, 2023 April 19, 2024 60,000 A 10.00 % 18.00 % All assets 600,000 - Note #3 October 13, 2023 April 19, 2024 104,000 B 0.00 % 18.00 % All assets 320,000 - Note #4 July 5, 2023 January 5, 2024 - 8.00 % 18.00 % All assets 440,000 - Note #5 August 2, 2023 February 2, 2024 - 8.00 % 18.00 % All assets 440,000 - Note #6 August 23, 2023 February 23, 2024 - 8.00 % 18.00 % All assets 110,000 - Note #7 August 30, 2023 February 29, 2024 - 8.00 % 18.00 % All assets 165,000 - Note #8 September 6, 2023 January 6, 2024 - 8.00 % 18.00 % All assets 220,000 - Note #9 September 13, 2023 January 13, 2024 - 8.00 % 18.00 % All assets 110,000 - Note #10 November 3, 2023 January 3, 2024 - 8.00 % 18.00 % All assets 165,000 - Note #11 November 21, 2023 January 21, 2024 - 8.00 % 18.00 % All assets 220,000 - Note #12 December 4, 2023 February 4, 2024 - 8.00 % 18.00 % All assets 220,000 - Note #13 December 13, 2023 February 13, 2024 - 8.00 % 18.00 % All assets 165,000 - Note #14 December 18, 2023 February 18, 2024 - 8.00 % 18.00 % All assets 110,000 - Note #15 December 20, 2023 February 20, 2024 - 8.00 % 18.00 % All assets 55,000 - Note #16 December 27, 2023 February 27, 2024 - 8.00 % 18.00 % All assets 165,000 - 5,005,000 - Less: unamortized debt discount 202,885 - $ 4,802,115 $ - A See discussion below regarding global amendment for Notes #2 and #3. B See discussion below regarding the limitation on the issuance of this lender due to a 9.99% equity ownership blocker.
Schedule of Loss on Debt Extinguishment	Schedule of Loss on Debt Extinguishment Fair value of debt and common stock on extinguishment date * $ 1,791,000 Fair value of debt subject to modification 1,500,000 Loss on debt extinguishment - related party $ 291,000 * The Company valued the issuance of the 60,000 291,000 4.85	Schedule of Loss on Debt Extinguishment Fair value of debt and common stock on extinguishment date * $ 1,791,000 Fair value of debt subject to modification 1,500,000 Loss on debt extinguishment - related party $ 291,000 * The Company valued the issuance of the 60,000 291,000 4.85
Schedule Of Debt Extinguishment	The fair value of the Series A, preferred stock and related loss on debt extinguishment at the conversion date was based on the as-converted basis, calculated as follows: Schedule Of Debt Extinguishment Market price per share of common stock - on date of issuance $ 2.76 Discount to market price on date of issuance 80 % Conversion price per share $ 2.21 Series A, preferred stock - stated value per share $ 10.00 Conversion price per share $ 2.21 Number of shares of common stock - for each share of Series A, preferred stock held 4.53 Series A, preferred shares issued 363,000 Number of shares of common stock - for each share of Series A, preferred stock held 4.53 Equivalent common shares 1,644,022 Market price per share of common stock - on date of issuance $ 2.76 As converted valuation of Series A, preferred stock $ 4,537,500 Debt converted in exchange for Series A, preferred stock 3,630,000 Loss on debt extinguishment - related party $ 907,500
Schedule of Maturities of Long Term Debt	The following represents the maturities of the Company’s various debt arrangements as noted above for each of the five (5) succeeding years and thereafter as follows: Schedule of Maturities of Long Term Debt For the Year Ended December 31, Notes Payable Vehicle Notes Payable Total 2024 (3 Months) $ - $ 206,094 $ 206,094 Remainder of year one $ - $ 206,094 $ 206,094 2025 165,769 279,162 444,931 2026 - 55,810 55,810 2027 - 18,499 18,499 2027 Total $ 165,769 $ 559,565 $ 725,334	Schedule of Maturities of Long Term Debt For the Year Ended December 31, Notes Payable - Related Parties Notes Payable Vehicles Total 2024 $ 4,802,115 $ 126,440 $ 819,788 $ 5,748,343 Year one $ 4,802,115 $ 126,440 $ 819,788 $ 5,748,343 2025 - - 282,212 282,212 Year two - - 282,212 282,212 2026 - - 55,827 55,827 Year three - - 55,827 55,827 2027 - - 15,451 15,451 Year four - - 15,451 15,451 Total $ 4,802,115 $ 126,440 $ 1,173,278 $ 6,101,833
Next NRG Holding Corp [Member]
Property, Plant and Equipment [Line Items]
Schedule of Company’s Notes Payable	The following is a detail of the Company’s notes payable at September 30, 2024 and December 31, 2023, respectively: Schedule of Company’s Notes Payable Notes Payable Note Holder Issue Date Maturity Date Interest Rate Default Interest Rate Collateral September 30, 2024 December 31, 2023 Note #1 January 19, 2024 May 24, 2024 0.00 % Unsecured A $ 3,700,000 $ - Note #2 January 19, 2024 August 19, 2024 Included in repayments 0.00 % All assets B - - Note #3 January 19, 2024 August 19, 2024 Included in repayments 0.00 % All assets C - - Note #4 August 16, 2024 February 28, 2025 Included in repayments 0.00 % All assets D 1,433,438 Note #5 August 16, 2024 February 28, 2025 Included in repayments 0.00 % All assets D 1,498,594 6,632,031 - Less: unamortized debt discount 902,590 - $ 5,729,442 $ - A - Represents amount of consideration owed in connection with the purchase of STAT. See Notes 1 and 6. B – 1,491,000 1,000,000 491,000 53,250 C – 2,236,500 1,500,000 736,500 79,875 D – 1,824,375 1,250,000 491,000 62,500 NEXTNRG HOLDING CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2024 (UNAUDITED)
Schedule of Detailed Company’s Notes Payable	The following is a detail of the Company’s notes payable – related party at September 30, 2024 and December 31, 2023, respectively: Schedule of Detailed Company’s Notes Payable Notes Payable - Related Party Note Holder Issue Date Maturity Date Interest Rate Default Interest Rate Marketable Securities Received Fair Value of Securities Received Collateral September 30, 2024 December 31, 2023 Note #1 January 1, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - $ 8,600 Note #2 January 3, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 30 Note #3 March 4, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 20 Note #4 May 18, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 25 Note #5 June 24, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 25 Note #6 August 31, 2020 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 100 Note #7 March 1, 2021 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 100 Note #8 April 19, 2021 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 250 Note #9 September 3, 2021 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 500 Note #10 September 9, 2021 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 25,000 Note #11 May 4, 2023 August 31, 2024 10.00 % 0.00 % None A - Unsecured - 15,000 Note #12 May 30, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured - 100,000 Note #13 June 7, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 100,000 100,000 Note #14 June 29, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 10,000 10,000 Note #15 July 3, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 250,000 250,000 Note #16 July 5, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 200,000 200,000 Note #17 July 27, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 100,000 100,000 Note #18 August 2, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 100,000 100,000 Note #19 August 8, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 80,000 80,000 Note #20 August 15, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 200,000 200,000 Note #21 August 23, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 150,000 150,000 Note #22 August 30, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 170,000 170,000 Note #23 September 6, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 250,000 250,000 Note #24 September 8, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 1,000,000 1,000,000 Note #25 September 13, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 100,000 100,000 Note #26 September 22, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 75,000 75,000 Note #27 October 30, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 10,000 10,000 Note #28 November 2, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 50,000 50,000 Note #29 November 3, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 150,000 150,000 Note #30 November 8, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 250,000 250,000 Note #31 November 15, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 75,000 75,000 Note #32 November 21, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 200,000 200,000 Note #33 December 5, 2023 August 31, 2024 18.00 % 0.00 % None B - Unsecured 200,000 200,000 Note #34 February 21, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 45,000 - Note #35 February 28, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 100,360 Unsecured 300,000 - Note #36 March 4, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 50,000 - Note #37 March 7, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 100,000 - Note #38 March 8, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 95,680 Unsecured 185,000 - Note #39 March 14, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 150,000 - Note #40 March 15, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 91,520 Unsecured 150,000 - Note #41 March 25, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 150,000 - Note #42 March 26, 2024 August 31, 2024 18.00 % 0.00 % 13,889 C 58,333 Unsecured 100,000 - Note #43 March 27, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 135,000 - Note #45 April 2, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 108,680 Unsecured 150,000 - Note #46 April 4, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 135,000 - Note #47 April 8, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 132,080 Unsecured 150,000 - Note #48 April 11, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 145,000 - Note #49 April 18, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 150,000 - Note #50 April 22, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 120,640 Unsecured 175,000 - Note #51 April 25, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 115,000 - Note #52 May 2, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 200,000 - Note #53 May 8, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 147,680 Unsecured 300,000 - Note #54 May 15, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 130,520 Unsecured 300,000 - Note #55 May 20, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 130,000 Unsecured 175,000 - Note #56 May 23, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 175,000 - Note #57 May 28, 2024 August 31, 2024 18.00 % 0.00 % 13,889 C 84,374 Unsecured 300,000 - Note #58 June 5, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 180,000 - Note #59 June 10, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 104,520 Unsecured 280,000 - Note #60 June 13, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 50,000 - Note #61 June 20, 2024 August 31, 2024 18.00 % 0.00 % None - Unsecured 283,000 - Note #62 June 27, 2024 August 31, 2024 18.00 % 0.00 % 20,800 C 99,839 Unsecured 150,000 - Note #63 July 5, 2024 July 5, 2025 18.00 % 0.00 % 20,800 C 122,200 Unsecured 300,000 Note #64 July 10, 2024 July 10, 2025 18.00 % 0.00 % 20,800 C 96,200 Unsecured 150,000 Note #65 July 11, 2024 July 11, 2025 18.00 % 0.00 % None Unsecured 175,000 Note #66 July 18, 2024 July 18, 2025 18.00 % 0.00 % 20,800 C 97,760 Unsecured 440,000 Note #67 July 25, 2024 July 25, 2025 18.00 % 0.00 % None Unsecured 185,000 Note #68 August 1, 2024 August 1, 2025 18.00 % 0.00 % 53,500 C 150,068 Unsecured 300,000 Note #69 August 19, 2024 August 19, 2025 18.00 % 0.00 % 53,500 C 155,150 Unsecured 265,000 Note #70 August 26, 2024 August 26, 2025 18.00 % 0.00 % None Unsecured 35,000 Note #71 September 23, 2024 September 23, 2025 18.00 % 0.00 % None Unsecured 150,000 Note #72 September 26, 2024 September 26, 2025 18.00 % 0.00 % None Unsecured 150,000 425,978 $ 2,025,604 $ 10,648,000 $ 3,869,650 A – 4 5 5 6 10 B – 4 5 5 6 10 18 C -
Next NRG Holding Corp [Member] | Related Party [Member]
Property, Plant and Equipment [Line Items]
Schedule of Company’s Notes Payable	The following represents a summary of the Company’s debt (notes payable – related party and notes payable), key terms and outstanding balances at September 30, 2024 and December 31, 2023, respectively: Schedule of Notes Payable Related Parties Notes Payable Related Party Notes Payable Total Balance - December 31, 2022 $ 34,650 $ - $ 34,650 Proceeds 3,835,000 - 3,835,000 Balance - December 31, 2023 3,869,650 - 3,869,650 Proceeds 6,928,000 11,076,250 18,004,250 Repayments (149,650 ) (4,444,219 ) (4,593,869 ) Debt discount - (2,113,215 ) (2,113,215 ) Amortization of debt discount - 1,210,625 1,210,625 Balance - September 30, 2024 $ 10,648,000 $ 5,729,442 $ 16,377,442
Non Vehicles [Member]
Property, Plant and Equipment [Line Items]
Schedule of Company’s Notes Payable	The following is a summary of the Company’s note payable (non-vehicles) at September 30, 2024 and December 31, 2023, respectively: Summary of Notes Payable Loan #1 Loan #2 Total Balance - December 31, 2022 $ - $ - $ - Face amount of note 275,250 - 275,250 Debt discount (25,250 ) - (25,250 ) Amortization of debt discount 9,729 - 9,729 Repayments (133,289 ) - (133,289 ) Balance - December 31, 2023 126,440 - 126,440 Face amount of note - 277,500 277,500 Debt discount - (27,500 ) (27,500 ) Amortization of debt discount 15,521 9,050 24,571 Repayments (141,961 ) (93,281 ) (235,242 ) Balance - September 30, 2024 $ - $ 165,769 $ 165,769
Schedule of Detailed Company’s Notes Payable	The following is a detail of the Company’s note payable (non-vehicles) at September 30, 2024 and December 31, 2023, respectively: Schedule of Detailed Company’s Notes Payable Note Payable Issue Date Maturity Date Date Repaid Collateral September 30, 2024 December 31, 2023 April 16, 2023 December 12, 2024 April 24, 2024 All assets $ - $ 141,961 April 24, 2024 October 21, 2025 N/A All assets 184,219 - Less: unamortized debt discount 18,450 15,521 $ 165,769 $ 126,440	The following is a summary of the Company’s note payable (non-vehicles) at December 31, 2023 and 2022, respectively: Schedule of Notes Payable Non - Vehicles Balance - December 31, 2022 $ - Face amount of note 275,250 Debt discount (25,250 ) Amortization of debt discount 9,729 Repayments (133,289 ) Balance - December 31, 2023 $ 126,440 The following is a detail of the Company’s note payable (non-vehicles) at December 31, 2023 and 2022, respectively: Notes Payable Issue Date Maturity Date Interest Rate Default Interest Rate Collateral December 31, 2023 December 31, 2022 April 16, 2023 December 12, 2024 * N/A All assets $ 141,961 $ - * initially 6.5 Less: unamortized debt discount 15,521 - $ 126,440 $ -
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Schedule of Company’s Notes Payable	The following is a summary of the Company’s notes payable for its vehicles at September 30, 2024 and December 31, 2023, respectively: Summary of Notes Payable Balance - December 31, 2022 $ 2,009,896 Repayments (836,618 ) Balance - December 31, 2023 $ 1,173,278 Repayments (613,713 ) Balance - September 30, 2024 $ 559,565
Schedule of Detailed Company’s Notes Payable	The following is a detail of the Company’s notes payable for its vehicles at September 30, 2024 and December 31, 2023, respectively: Schedule of Detailed Company’s Notes Payable Notes Payable - Vehicles Issue Date Maturity Date Interest Rate Default Interest Rate Collateral September 30, 2024 December 31, 2023 January 15, 2021 November 15, 2025 11.00 % N/A This vehicle $ 17,964 $ 28,370 April 9, 2019 February 17, 2024 4.90 % N/A This vehicle - 1,873 December 15, 2021 December 18, 2024 3.50 % N/A This vehicle 9,573 37,823 December 16, 2021 December 18, 2024 3.50 % N/A This vehicle 9,371 37,023 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 12,743 40,911 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 12,743 40,911 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 12,743 40,911 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 12,743 40,911 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 15,567 43,046 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 15,567 43,046 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 15,890 43,944 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 15,566 43,045 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,235 50,157 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,235 50,157 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 23,235 51,157 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,547 50,862 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,573 50,925 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,573 50,925 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,573 50,925 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 22,573 50,925 August 4, 2022 August 18, 2025 4.99 % N/A This vehicle 11,674 20,837 August 4, 2022 August 18, 2025 4.99 % N/A This vehicle 11,675 20,838 November 1, 2021 November 11, 2025 4.84 % N/A This vehicle 11,060 17,913 November 1, 2021 November 11, 2025 0.00 % N/A This vehicle 11,256 18,572 November 1, 2021 November 11, 2025 0.00 % N/A This vehicle 11,306 18,572 June 1, 2022 May 23, 2026 0.90 % N/A This vehicle 16,613 24,035 June 1, 2022 May 23, 2026 0.90 % N/A This vehicle 16,626 24,032 April 27, 2022 May 10, 2027 9.05 % N/A This vehicle 86,289 107,047 April 27, 2022 May 1, 2026 8.50 % N/A This vehicle 52,054 73,585 559,565 1,173,278 Less: current portion 213,706 819,788 Long term portion $ 345,859 $ 353,490	Schedule of the Company’s Notes Payable for Vehicles Notes Payable - Vehicles Issue Date Maturity Date Interest Rate Default Interest Rate Collateral December 31, 2023 December 31, 2022 January 15, 2021 November 15, 2025 11.00 % N/A This vehicle $ 28,370 $ 40,976 April 9, 2019 December 12, 2023 7.44 % N/A This vehicle - 8,174 April 9, 2019 December 12, 2023 7.44 % N/A This vehicle - 6,986 April 9, 2019 February 17, 2024 4.90 % N/A This vehicle 1,873 10,670 December 15, 2021 December 18, 2024 3.50 % N/A This vehicle 37,823 74,357 December 16, 2021 December 18, 2024 3.50 % N/A This vehicle 37,023 72,784 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 40,911 83,505 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 40,911 83,505 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 40,911 83,505 January 11, 2022 January 25, 2025 3.50 % N/A This vehicle 40,911 83,505 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 43,046 78,585 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 43,046 78,585 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 43,944 80,226 February 8, 2022 February 10, 2025 3.50 % N/A This vehicle 43,045 78,585 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,157 86,271 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,157 86,271 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 51,157 86,270 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,862 87,481 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,925 87,594 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,925 87,594 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,925 87,594 April 5, 2022 April 20, 2025 3.50 % N/A This vehicle 50,925 87,594 August 4, 2022 August 18, 2025 4.99 % N/A This vehicle 20,837 32,536 August 4, 2022 August 18, 2025 4.99 % N/A This vehicle 20,838 32,536 November 1, 2021 November 11, 2025 4.84 % N/A This vehicle 17,913 26,578 November 1, 2021 November 11, 2025 0.00 % N/A This vehicle 18,572 28,261 November 1, 2021 November 11, 2025 0.00 % N/A This vehicle 18,572 28,261 June 1, 2022 May 23, 2026 0.90 % N/A This vehicle 24,035 33,813 June 1, 2022 May 23, 2026 0.90 % N/A This vehicle 24,032 33,813 April 27, 2022 May 10, 2027 9.05 % N/A This vehicle 107,047 132,246 April 27, 2022 May 1, 2026 8.50 % N/A This vehicle 73,585 101,237 1,173,278 2,009,896 Less: current portion 819,788 811,516 Long term portion $ 353,490 $ 1,198,380
Schedule of Notes Payable for Vehicles		The following is a summary of the Company’s notes payable for its vehicles at December 31, 2023 and 2022, respectively: Schedule of Notes Payable for Vehicles Balance - December 31, 2021 $ 476,313 Acquisition of vehicles in exchange for notes payable 2,166,643 Repayments (633,060 ) Balance - December 31, 2022 2,009,896 Repayments (836,618 ) Balance - December 31, 2023 $ 1,173,278

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Schedule of Operating Lease Assets and Liabilities	The tables below present information regarding the Company’s operating lease assets and liabilities at September 30, 2024 and December 31, 2023, respectively: Schedule of Operating Lease Assets and Liabilities September 30, 2024 December 31, 2023 Assets Operating lease - right-of-use asset - non-current $ 121,438 $ 297,394 Liabilities Operating lease liability $ 135,984 $ 316,008 Weighted-average remaining lease term (years) 0.50 1.25 Weighted-average discount rate 5 % 5 %	The Schedule of Operating Lease Assets and Liabilities December 31, 2023 December 31, 2022 Assets Operating lease - right-of-use asset - non-current $ 297,394 $ 521,782 Liabilities Operating lease liability $ 316,008 $ 546,022 Weighted-average remaining lease term (years) 1.25 2.25 Weighted-average discount rate 5 % 5 %
Schedule of Components of Lease Expense	The components of lease expense were as follows: Schedule of Components of Lease Expense September 30, 2024 September 30, 2023 Operating lease costs Amortization of right-of-use operating lease asset $ 175,956 $ 167,181 Lease liability expense in connection with obligation repayment 8,377 17,152 Total operating lease costs $ 184,333 $ 184,333 Supplemental cash flow information related to operating leases was as follows: Operating cash outflows from operating lease (obligation payment) $ 188,400 $ 184,756 Right-of-use asset obtained in exchange for new operating lease liability $ - $ -	The components of lease expense were as follows: Schedule of Components of Lease Expense December 31, 2023 December 31, 2022 Operating lease costs - - Amortization of right-of-use operating lease asset $ 224,388 $ 213,415 Lease liability expense in connection with obligation repayment 21,389 $ 32,362 Total operating lease costs $ 245,777 $ 245,777 Supplemental cash flow information related to operating leases was as follows: Operating cash outflows from operating lease (obligation payment) $ 251,403 $ 246,538 Right-of-use asset obtained in exchange for new operating lease liability $ - $ 735,197
Schedule of Future Minimum Payments Under Non-Cancellable Leases	Future minimum lease payments under non-cancellable leases for the years ended December 31, were as follows: Schedule of Future Minimum Payments Under Non-Cancellable Leases 2024 (3 Months) $ 68,014 2025 69,421 2026 2027 Year four Total undiscounted cash flows 137,435 Less: amount representing interest (1,451 ) Present value of operating lease liability 135,984 Less: current portion of operating lease liability 135,984 Long-term operating lease liability $ -	Future minimum lease payments under non-cancellable leases for the years ended December 31 were as follows: Schedule of Future Minimum Payments Under Non-Cancellable Leases 2024 $ 256,414 2025 69,421 2026 2027 Total undiscounted cash flows 325,835 Less: amount representing interest (9,827 ) Present value of operating lease liability 316,008 Less: current portion of operating lease liability 246,880 Long-term operating lease liability $ 69,128
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Schedule of Operating Lease Assets and Liabilities	The tables below present information regarding the Company’s operating lease assets and liabilities at September 30, 2024 and December 31, 2023, respectively: Schedule of Operating Lease Assets and Liabilities September 30, 2024 December 31, 2023 Assets Operating lease - right-of-use asset - non-current $ 230,606 $ 286,397 Liabilities Operating lease liability $ 234,659 $ 287,994 Weighted-average remaining lease term (years) 2.83 3.58 Weighted-average discount rate 5 % 5 % The components of lease expense were as follows:
Schedule of Components of Lease Expense	Schedule of Components of Lease Expense September 30, 2024 September 30, 2023 Operating lease costs Amortization of right-of-use operating lease asset $ 55,791 $ - Lease liability expense in connection with obligation repayment 9,677 - Total operating lease costs $ 65,468 $ - Supplemental cash flow information related to operating leases was as follows: Operating cash outflows from operating lease (obligation payment) $ 63,012 $ - Right-of-use asset obtained in exchange for new operating lease liability $ - $ -
Schedule of Future Minimum Payments Under Non-Cancellable Leases	Future minimum lease payments under non-cancellable leases for the years ended December 31, were as follows: Schedule of Future Minimum Payments Under Non-Cancellable Leases 2024 (3 Months) $ 21,491 Remainder of year one $ 21,491 2025 87,038 2026 89,650 2027 53,199 Total undiscounted cash flows 251,378 Less: amount representing interest (16,719 ) Present value of operating lease liability 234,659 Less: current portion of operating lease liability 76,742 Long-term operating lease liability $ 157,917
Avishai Vaknin [Member]
Defined Benefit Plan Disclosure [Line Items]
Schedule of Operating Lease Assets and Liabilities		The tables below present information regarding the Company’s operating lease assets and liabilities – related party at December 31, 2023 and 2022, respectively: Schedule of Operating Lease Assets and Liabilities December 31, 2023 December 31, 2022 Assets Operating lease - right-of-use asset - non-current $ 286,397 $ - Liabilities Operating lease liability $ 287,994 $ - Weighted-average remaining lease term (years) 3.58 - Weighted-average discount rate 5 % -
Schedule of Components of Lease Expense		The components of lease expense were as follows: Schedule of Components of Lease Expense December 31, 2023 December 31, 2022 Operating lease costs Amortization of right-of-use operating lease asset $ 30,160 $ - Lease liability expense in connection with obligation repayment 6,212 $ - Total operating lease costs $ 36,372 $ - Supplemental cash flow information related to operating leases was as follows: Operating cash outflows from operating lease (obligation payment) $ 34,775 $ - Right-of-use asset obtained in exchange for new operating lease liability $ 316,557 $ -
Schedule of Future Minimum Payments Under Non-Cancellable Leases		Future minimum lease payments under non-cancellable leases for the years ended December 31 were as follows: Schedule of Future Minimum Payments Under Non-Cancellable Leases 2024 $ 84,503 Year one $ 84,503 2025 87,038 Year two 87,038 2026 89,650 Year three 89,650 2027 53,199 Year four 53,199 Total undiscounted cash flows 314,390 Less: amount representing interest (26,396 ) Present value of operating lease liability 287,994 Less: current portion of operating lease liability 72,034 Long-term operating lease liability $ 215,960

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit) (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Schedule of Dividends Payable	The Company has calculated its dividends payable as follows: Schedule of Dividends Payable Series A - Convertible Preferred Stock Series B - Convertible Preferred Stock Total Dividends Payable Shares issued and outstanding 363,000 140,000 Stated value per share $ 10 $ 10 Dividend rate (10%/12%) 10 % 12 % Dividend shares due per year 363,000 168,000 Market price - at issuance date 2.76 2.76 Minimum price - 70%/80% discount to market price 80 % 70 % Conversion price 2.21 1.93 Dividend shares due per quarter 41,101 21,739 Allocation for days outstanding this period end 48.91 % 48.91 % Total dividend shares due 20,104 10,633 30,737 Market price - reporting period end date 2.76 2.76 Fair value of dividends payable $ 55,486 $ 29,348 $ 84,834
Schedule of Company Nonvested Shares	A summary of the Company’s nonvested shares (due to service based restrictions) as of September 30, 2024 and December 31, 2023, is presented below: Schedule of Company Nonvested Shares Weighted Average Number of Gant Date Non-Vested Shares Shares Fair Value Balance - December 31, 2022 42,192 $ 1.40 Granted 330,554 5.77 Vested (104,699 ) 6.72 Cancelled/Forfeited (153,711 ) 5.53 Balance - December 31, 2023 114,336 6.40 Granted - - Vested (88,336 ) 5.15 Cancelled/Forfeited - - Balance - September 30, 2024 26,000 $ 6.40	A summary of the Company’s nonvested shares (due to service based restrictions) as of December 31, 2023 and 2022, is presented below: Schedule of Company Nonvested Shares Non-Vested Shares Number of Weighted Average Balance - December 31, 2021 15,878 $ 8.18 Granted 48,340 12.60 Vested (20,277 ) 53.80 Cancelled/Forfeited (1,750 ) 40.00 Balance - December 31, 2022 42,191 1.40 Granted 330,554 5.77 Vested (104,698 ) 6.72 Cancelled/Forfeited (153,711 ) 5.53 Balance - December 31, 2023 114,336 $ 5.43
Schedule of Stock Option Activity	Stock option transactions for the year ended December 31, 2023 is summarized as follows: Schedule of Stock Option Activity Weighted Average Weighted Weighted Remaining Average Average Contractual Aggregate Grant Number of Exercise Term Intrinsic Date Stock Options Options Price (Years) Value Fair Value Outstanding - December 31, 2022 37,392 $ 19.05 3.68 $ - $ - Vested and Exercisable - December 31, 2022 34,526 $ 19.44 3.47 $ - $ - Unvested and non-exercisable - December 31, 2022 2,866 $ 14.36 4.16 $ - $ - Granted 101,930 $ 17.41 $ 0.73 Exercised - $ - Cancelled/Forfeited (139,322 ) $ 17.85 Outstanding - December 31, 2023 - $ - - $ - $ - Vested and Exercisable - December 31, 2023 - $ - - $ - $ - Unvested and non-exercisable - December 31, 2023 - $ - - $ - $ -	Stock option transactions for the years ended December 31, 2023 and 2022 are summarized as follows: Schedule of Stock Option Activity Stock Options Number of Weighted Weighted Aggregate Weighted Outstanding - December 31, 2021 8,769 $ 35.60 3.25 $ - $ - Vested and Exercisable - December 31, 2021 8,769 $ 35.60 3.25 $ - $ - Unvested and non-exercisable - December 31, 2021 - $ - - $ - $ - Granted 28,623 $ 13.97 $ 12.49 Exercised - - Cancelled/Forfeited - - Outstanding - December 31, 2022 37,392 $ 19.05 3.68 $ - $ - Vested and Exercisable - December 31, 2022 34,526 $ 19.44 3.47 $ - $ - Unvested and non-exercisable - December 31, 2022 2,866 $ 14.36 4.16 $ - $ - Granted 101,930 $ 17.41 $ 0.73 Exercised - $ - Cancelled/Forfeited (139,322 ) $ 17.85 Outstanding - December 31, 2023 - $ - - $ - $ - Vested and Exercisable - December 31, 2023 - $ - - $ - $ - Unvested and non-exercisable - December 31, 2023 - $ - - $ - $ -
Schedule of Fair Value Assumptions	The fair value of the stock options granted in 2023 were determined using the Black-Scholes Option pricing model with the following assumptions: Schedule of Fair Value Assumptions Expected term (years) 5.00 Expected volatility 59 62 % Expected dividends 0 % Risk free interest rate 4.00 %	The fair value of the stock options granted in 2023 were determined using the Black-Scholes Option pricing model with the following assumptions: Schedule of Fair Value Assumptions Expected term (years) 5.00 Expected volatility 59 62 Expected dividends 0 % Risk free interest rate 4.00 % Expected term (years) 5.00 Expected volatility 62 % Expected dividends 0 % Risk free interest rate 1.64 %
Schedule of Stock Warrant Activity	Warrant activity for the nine months ended September 30, 2024 and the year ended December 31, 2023 are summarized as follows: Schedule of Stock Warrant Activity Weighted Average Weighted Remaining Aggregate Number of Average Contractual Intrinsic Warrants Warrants Exercise Price Term (Years) Value Outstanding - December 31, 2022 81,452 $ 10.36 2.22 $ 82,756 Vested and Exercisable - December 31, 2022 81,452 $ 10.36 2.22 $ 82,756 Unvested - December 31, 2022 - $ - - $ - Granted - Exercised - Cancelled/Forfeited - Outstanding - December 31, 2023 81,452 $ 10.36 1.22 $ 36,030 Vested and Exercisable - December 31, 2023 81,452 $ 10.36 1.22 $ 36,030 Unvested and non-exercisable - December 31, 2023 - $ - - $ - Granted - Exercised - Cancelled/Forfeited (29,155 ) $ 20.31 Outstanding - September 30, 2024 52,297 $ 4.82 0.82 $ 12,913 Vested and Exercisable - September 30, 2024 52,297 $ 4.82 0.82 $ 12,913 Unvested and non-exercisable - September 30, 2024 - $ - - $ -	Warrant activity for the years ended December 31, 2023 and 2022 are summarized as follows: Schedule of Stock Warrant Activity Warrants Number of Weighted Weighted Aggregate Intrinsic Value Outstanding - December 31, 2021 81,452 $ 10.36 3.22 $ - Vested and Exercisable - December 31, 2021 81,452 $ 10.36 3.22 $ - Unvested - December 31, 2021 - $ - - $ - Granted - Exercised - Cancelled/Forfeited - Outstanding - December 31, 2022 81,452 $ 10.36 2.22 $ 82,756 Vested and Exercisable - December 31, 2022 81,452 $ 10.36 2.22 $ 82,756 Unvested - December 31, 2022 - $ - - $ - Granted - Exercised - Cancelled/Forfeited - Outstanding - December 31, 2023 81,452 $ 10.36 1.22 $ 36,030 Vested and Exercisable - December 31, 2023 81,452 $ 10.36 1.22 $ 36,030 Unvested and non-exercisable - December 31, 2023 - $ - - $ -
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Schedule of Classes of Stock	The following represents the Company’s three (3) classes of stock: Schedule of Classes of Stock September 30, 2024 Shares Authorized Issued Outstanding Designated Par Value Votes Per Share Preferred Stock Preferred Stock 50,000,000 $ 0.00001 Series X 1 1 1 $ 0.00001 A Common Stock Series A 500,000,000 17,700,000 15,000,000 $ 0.00001 1 Series B 500,000,000 11,800,000 10,000,000 $ 0.00001 10 1,000,000,000 29,500,000 25,000,000 - A - Series X will have a number of votes at any time equal to all of the number of votes held by all other voting equity securities, plus one share. Currently, the Series X preferred stockholder controls the Company through their super voting rights. December 31, 2023 Shares Authorized Issued Outstanding Designated Par Value Votes Per Share Common Stock Series A 500,000,000 17,700,000 15,000,000 $ 0.00001 1 Series B 500,000,000 11,800,000 10,000,000 $ 0.00001 10 1,000,000,000 29,500,000 25,000,000 -
Schedule of Company Nonvested Series A and B of Common Stock	The following is a summary of the Company’s non-vested Series A and B shares of common stock at September 30, 2024 and December 31, 2023, respectively: Schedule of Company Nonvested Series A and B of Common Stock Weighted Average Non-Vested Shares Number of Shares Grant Date Fair Value Balance - December 31, 2023 - $ - Granted 4,500,000 2.03 Vested - - Cancelled/Forfeited - - Balance - September 30, 2024 4,500,000 $ 2.03 Unrecognized Compensation $ 8,373,750 Weighted average remaining period (years) 3.67

Subsequent Events (Tables)

Subsequent Events (Tables)	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Schedule of Gain on Lease Termination	Schedule of Gain on Lease Termination ROU liability $ 234,659 ROU asset 230,606 Gain on lease termination $ 4,053

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Schedule of Purchase Price Allocation at Fair Value	A summary of the purchase price allocation at fair value is below: Schedule of Purchase Price Allocation at Fair Value Consideration paid Cash $ 321,250 Common stock 50,000 Fair value of consideration transferred $ 371,250 Recognized amounts of identifiable assets acquired Vehicles 153,000 Customer list 66,413 Loading rack license 58,857 Other identifiable intangibles 56,124 Total assets acquired 334,394 Goodwill $ 36,856

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Schedule of Deferred Tax Assets and Liabilities	The Components of the deferred tax assets and liabilities at December 31, 2023 and 2022 were approximately as follows: Schedule of Deferred Tax Assets and Liabilities December 31, 2023 December 31, 2022 Deferred Tax Assets Stock based compensation $ 142,000 $ 203,000 Intangibles 719,000 908,000 Net operating loss carryforward 10,775,000 8,147,000 Lease liabilities 80,000 138,000 Capitalized research expenditures 367,000 354,000 Bad debt reserve 21,000 - Other 9,000 8,000 Total deferred tax assets 12,113,000 9,758,000 Deferred Tax Liabilities Depreciation (683,000 ) (872,000 ) Prepaid assets (47,000 ) (34,000 ) Right-of-Use asset (75,000 ) (132,000 ) Total deferred tax liabilities (805,000 ) (1,038,000 ) Deferred Tax Assets 11,308,000 8,720,000 Less: valuation allowance (11,308,000 ) (8,720,000 ) Deferred tax asset – net $ - $ -
Schedule of Income Tax Benefit and Related Valuation Allowance	The components of the income tax benefit and related valuation allowance for the years ended December 31, 2023 and 2022 was approximately as follows: Schedule of Income Tax Benefit and Related Valuation Allowance December 31, 2023 December 31, 2022 Current $ - $ - Deferred (2,588,000 ) (4,149,000 ) Total income tax provision (benefit) (2,588,000 ) (4,149,000 ) Less: valuation allowance 2,588,000 4,149,000 Total Tax Provision $ - $ -
Schedule of Reconciliation of Provision for Income Taxes	A reconciliation of the provision for income taxes for the years ended December 31, 2023 and 2022 as compared to statutory rates was approximately as follows: Schedule of Reconciliation of Provision for Income Taxes December 31, 2023 December 31, 2022 Federal income tax expense (benefit) - 21 $ (2,199,000 ) $ (3,676,000 ) State income tax expense (benefit) - 4.35 (455,000 ) (761,000 ) Permanent differences – net (25,000 ) 255,000 Deferred adjustments 91,000 33,000 Change in valuation allowance 2,588,000 4,149,000 Income tax expense (benefit) $ - $ -
Schedule of Operating Loss Carry Forwards	Federal net operating loss carry forwards at December 31, 2023 and 2022 were approximately as follows: Schedule of Operating Loss Carry Forwards December 31, 2023 December 31, 2022 $ 43,000,000 $ 33,000,000
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities at December 31, 2023 and 2022 are approximately as follows: Schedule of Deferred Tax Assets and Liabilities December 31, 2023 December 31, 2022 Deferred Tax Assets Net operating loss carryforwards (112,000 ) (3,000 ) Total deferred tax assets (112,000 ) (3,000 ) Less: valuation allowance 112,000 3,000 Net deferred tax asset recorded $ - $ -
Schedule of Reconciliation of Provision for Income Taxes	The Company’s tax expense differs from the “expected” tax expense for the period are approximately as follows: Schedule of Reconciliation of Provision for Income Taxes December 31, 2023 December 31, 2022 Federal income tax benefit - 21 $ (125,000 ) $ (3,000 ) Non-deductible items 16,000 - Subtotal (109,000 ) (3,000 ) Change in valuation allowance 109,000 3,000 Income tax benefit $ - $ -

Marketable Securities _ Relat_2

Marketable Securities – Related Party (Tables) - Next NRG Holding Corp [Member]	9 Months Ended
	Sep. 30, 2024
Restructuring Cost and Reserve [Line Items]
Schedule of Marketable Securities Related Party	The following is a summary of our marketable securities – related party at September 30, 2024 and December 31, 2023, respectively: Schedule of Marketable Securities Related Party Balance - December 31, 2023 $ - Acquisition of marketable equity securities - related party 11,826,051 Unrealized gain on marketable equity securities - related party 877,440 Balance - September 30, 2024 $ 12,703,491
Schedule of Trading Securities	Trading securities at September 30, 2024 and December 31, 2023 were as follows: Schedule of Trading Securities September 30, 2024 Aggregate Amortized/Adjusted Unrealized Shares Fair Value Cost Basis Gain Held Marketable Securities - Common Stock - Related Party $ 12,703,491 $ 11,826,051 $ 877,440 3,951,319 December 31, 2023 Aggregate Amortized/Adjusted Unrealized Shares Fair Value Cost Basis Losses Held Marketable Securities - Common Stock - Related Party $ - $ - $ - -

Notes and Accrued Interest Re_2

Notes and Accrued Interest Receivable – Related Party (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Schedule of Note and Accrued Interest Receivable Related Party	The following is a summary of the Company’s Notes and Accrued Interest Receivable – Related Parties at September 30, 2024 and December 31, 2023, respectively. Schedule of Note and Accrued Interest Receivable Related Party Note Note Notes Accrued Accrued Accrued Related Related Allowance Related EzFill Balance Doubtful Salary net Balance - December 31, 2022 $ - $ 291,841 $ (291,841 ) - $ - Advances 2,585,000 - - 2,585,000 Interest receivable 54,198 17,257 (17,257 ) 54,198 Original issue discount on advances (56,475 ) - - (56,475 ) Balance - December 31, 2023 2,582,723 309,098 (309,098 ) - 2,582,723 Advances 3,630,000 - - 15,407 3,645,407 Original issue discount on advances (330,000 ) - - - (330,000 ) Interest receivable 264,435 8,745 (8,745 ) 264,435 Accretion income 386,475 - - 386,475 Default Income 3,266,816 - 3,266,816 Conversion to marketable securities (9,800,449 ) - (9,800,449 ) Balance - September 30, 2024 $ - $ 317,843 $ (317,843 ) $ 15,407 $ 15,407	Schedule of Note Receivable Related Party Notes Receivable consist of the following at December 31, 2023: Note receivable $ 2,770,700 Interest receivable 177,548 Less: accretion discount 56,475 Less: allowance for doubtful accounts 309,098 Notes receivable – net $ 2,582,675 Notes Receivable consist of the following at December 31, 2022: Note receivable $ 248,095 Interest receivable 115,937 Less: allowance for doubtful accounts 291,841 Notes receivable – net $ 72,191

Intangible Assets (Tables)

Intangible Assets (Tables) - Next NRG Holding Corp [Member]	9 Months Ended
	Sep. 30, 2024
Restructuring Cost and Reserve [Line Items]
Schedule of Intangible Assets	Intangibles consisted of the following at September 30, 2024 and December 31, 2023, respectively: Schedule of Intangible Assets Estimated Useful Classification September 30, 2024 December 31, 2023 Lives (Years) License agreements $ 4,900,000 $ - 15 Tradenames/trademarks 600,000 - 5 Intangibles - gross 600,000 - 5 Less: accumulated amortization (335,001 ) - Intangibles - net $ 5,164,999 $ -
Schedule of Estimated Amortization Expense	Estimated amortization expense for each of the five (5) succeeding years and thereafter is as follows: Schedule of Estimated Amortization Expense For the Years Ended December 31: 2024 (3 Months) 111,667 2025 446,668 2026 446,668 2027 446,668 2028 446,668 Thereafter 3,266,660 Total $ 5,164,999

Note Receivable - Related Par_2

Note Receivable - Related Party (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Schedule of Note Receivable Related Party	The following is a summary of the Company’s Notes and Accrued Interest Receivable – Related Parties at September 30, 2024 and December 31, 2023, respectively. Schedule of Note and Accrued Interest Receivable Related Party Note Note Notes Accrued Accrued Accrued Related Related Allowance Related EzFill Balance Doubtful Salary net Balance - December 31, 2022 $ - $ 291,841 $ (291,841 ) - $ - Advances 2,585,000 - - 2,585,000 Interest receivable 54,198 17,257 (17,257 ) 54,198 Original issue discount on advances (56,475 ) - - (56,475 ) Balance - December 31, 2023 2,582,723 309,098 (309,098 ) - 2,582,723 Advances 3,630,000 - - 15,407 3,645,407 Original issue discount on advances (330,000 ) - - - (330,000 ) Interest receivable 264,435 8,745 (8,745 ) 264,435 Accretion income 386,475 - - 386,475 Default Income 3,266,816 - 3,266,816 Conversion to marketable securities (9,800,449 ) - (9,800,449 ) Balance - September 30, 2024 $ - $ 317,843 $ (317,843 ) $ 15,407 $ 15,407	Schedule of Note Receivable Related Party Notes Receivable consist of the following at December 31, 2023: Note receivable $ 2,770,700 Interest receivable 177,548 Less: accretion discount 56,475 Less: allowance for doubtful accounts 309,098 Notes receivable – net $ 2,582,675 Notes Receivable consist of the following at December 31, 2022: Note receivable $ 248,095 Interest receivable 115,937 Less: allowance for doubtful accounts 291,841 Notes receivable – net $ 72,191

Organization and Nature of Op_2

Organization and Nature of Operations (Details Narrative) - USD ($)		3 Months Ended						9 Months Ended		12 Months Ended
	Aug. 22, 2023	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Jan. 31, 2024	Aug. 10, 2023	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Incorporation date								Mar. 28, 2019		Mar. 28, 2019
Minimum listing value of required for market shares	$ 2,500,000
Net loss available to common stockholders		$ 8,160,343			$ 2,226,738			$ 13,424,197	$ 7,044,320
Net cash used in operating								3,448,667	5,439,667	$ 6,643,397	$ 11,599,581
Accumulated Deficit		58,741,247						58,741,247		45,317,050	34,845,161
Stockholders equity		3,558,365	$ (4,836,949)	$ (3,312,101)	137,506	$ 1,799,365	$ 3,659,799	3,558,365	137,506	(1,906,206)	5,785,447
Working capital deficit		1,302,925						1,302,925		(5,210,669)
Cash on hand		828,185						828,185		226,985	2,066,793
Net Loss		(8,075,509)	(3,364,732)	(1,899,122)	(2,226,738)	(2,468,811)	(2,348,771)	(13,339,363)	(7,044,320)	(10,471,889)	(17,505,765)
Equity, Attributable to Parent		(3,558,365)	4,836,949	3,312,101	(137,506)	(1,799,365)	(3,659,799)	(3,558,365)	(137,506)	1,906,206	(5,785,447)
Working capital deficit		(1,302,925)						(1,302,925)		5,210,669
Retained earnings		(58,741,247)						(58,741,247)		(45,317,050)	(34,845,161)
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Net cash used in operating								1,210,331	382,880	677,026	10,907
Accumulated Deficit		(500,744)						(500,744)		564,019	(32,020)
Stockholders equity		1,911,296	(1,245,200)	(711,219)	(329,357)	(100,848)	34,182	1,911,296	(329,357)	(486,398)	35,082			$ 47,065
Working capital deficit		(3,322,757)						(3,322,757)
Cash on hand		83,373						83,373		544,276	1,457
Net Loss		2,585,558			(228,509)			1,064,763	(366,007)	(596,039)	(13,715)
Equity, Attributable to Parent		(1,911,296)	$ 1,245,200	$ 711,219	$ 329,357	$ 100,848	$ (34,182)	(1,911,296)	$ 329,357	486,398	(35,082)			$ (47,065)
Working capital deficit		3,322,757						3,322,757
Business Acquisition, Percentage of Voting Interests Acquired												100%	100%
Net cash provided by operations								1,210,331
Retained earnings		$ 500,744						$ 500,744		$ (564,019)	$ 32,020

Schedule of Accounts Receivable

Schedule of Accounts Receivable (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Accounts receivable	$ 1,636,306	$ 1,274,112	$ 766,692
Less: allowance for doubtful accounts	81,772	81,772
Accounts receivable – net	$ 1,554,534	$ 1,192,340	$ 766,692

Schedule of Concentration of Ri

Schedule of Concentration of Risk (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Concentration risk percentage	100%	100%	100%	100%
Customer A [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage	20.41%	21.83%	22.19%	11.46%
Customer A [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage	39.09%		46.57%	47.48%
Customer A [Member] | Vendor Purchase [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage	42.86%	50.30%	48.93%	78.62%
Customer B [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage	10.46%	12.27%	12.07%	11.26%
Customer B [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage	14.62%		13.50%	0%
Customer B [Member] | Vendor Purchase [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage	43.39%	37.21%	38.29%	17.91%
Customers [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage	30.87%	34.10%	34.26%	54.47%
Customers [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage	53.71%		60.07%	47.48%
Customers [Member] | Vendor Purchase [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage	99.87%	99.16%	99.33%	99.68%
Customer C [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage			0%	31.75%
Customer C [Member] | Vendor Purchase [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage	13.62%	11.65%	12.11%	3.15%

Schedule of Disaggregation of R

Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Total sales	$ 6,985,962	$ 6,163,682	$ 20,977,860	$ 17,525,677	$ 23,216,423	$ 15,044,721
Percentage of revenues			100%	100%	100%	100%
Fuel [Member]
Product Information [Line Items]
Total sales			$ 20,249,067	$ 17,129,808	$ 22,677,304	$ 14,860,475
Fuel [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Percentage of revenues			96.53%	97.74%	97.68%	98.78%
Product and Service, Other [Member]
Product Information [Line Items]
Total sales			$ 728,793	$ 395,869	$ 539,119	$ 184,246
Product and Service, Other [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Percentage of revenues			3.47%	2.26%	2.32%	1.22%

Schedule of Dilutive Equity Sec

Schedule of Dilutive Equity Securities Outstanding (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	2,657,822	81,452	81,452	92,706
Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	1,644,022
Series B Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	724,638
Series A Preferred Stock Dividends [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	164,402
Series B Preferred Stock Dividends [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	72,464
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	52,297	81,452	81,452	81,452
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents				11,254

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)												1 Months Ended	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 23, 2024	Sep. 16, 2024	Sep. 09, 2024	Sep. 02, 2024	Aug. 17, 2024	Jul. 25, 2024	Jun. 19, 2024	Dec. 31, 2023	Apr. 27, 2023	Apr. 19, 2023	Feb. 15, 2023	Jan. 31, 2024	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Sep. 25, 2024	Sep. 24, 2024	Jun. 14, 2024	Mar. 01, 2024	Aug. 10, 2023	Dec. 31, 2021
Amount insured by FDIC								$ 250,000					$ 250,000			$ 250,000			$ 250,000
Sale and liquidation																	$ 2,130,116		2,130,116	$ 1,151,186
Realized losses on bonds																0	34,556		34,556	52,096
Bad debt expense													7,799	$ 1,086		41,836	83,564		83,564	17,489
Provisions for inventory													0	0		0	0
Inventory								134,057					102,685			102,685			134,057	151,248
Impairment of intangible assets, finite-lived													0	0		0	0		0
Derivative liabilities								0					0			0			0	0
Deferred revenue								0					0			0			0	0
Uncertain tax positions								0					0			0			0
Interest and penalties																0	0		0	0
Valuation allowance deferred tax assets
Marketing and advertising expense													$ 54,099	29,724		$ 112,266	110,102		$ 136,582	$ 1,364,168
Common stock, shares authorized								500,000,000	50,000,000				500,000,000		50,000,000	500,000,000			500,000,000	500,000,000	500,000,000	50,000,000
Reverse stock split						1:2.5 reverse stock split			1:8 reverse stock split
Preferred stock, shares authorized								5,000,000	50,000,000				5,000,000			5,000,000			5,000,000	5,000,000
Consulting fees											$ 5,000								$ 5,000
Shares of common stock																363,000
Shares remain vested								260,000								104,000			104,000
Shares remain unvested								65,000					26,000			26,000			65,000
Proceeds from gain loss on sale of debt securities																			$ 44,590
Provisions for inventory								$ 0											0	$ 0
Impairment losses													$ 13,422			$ 13,422			0
Income tax liabilities								$ 0											$ 0	$ 0
Shares of common stock										325,000										37,392						8,769
Payments to Acquire Businesses, Gross																				$ 321,250
Stock Issued During Period, Value, New Issues															$ 25,308				25,308
Depreciation													269,561	278,442		810,451	829,137		1,108,186	1,769,621
Accounts Receivable, Allowance for Credit Loss								$ 81,772					81,772			81,772			81,772
Next NRG Holding Corp [Member]
Amount insured by FDIC								250,000					250,000			250,000			250,000
Impairment of intangible assets, finite-lived													0	0		0	0
Derivative liabilities								0					0			0			0
Interest and penalties																0	0
Valuation allowance deferred tax assets								$ 0					0			0			0
Marketing and advertising expense													29,454	5,989		65,099	20,539		$ 1,050	$ 10,000
Common stock, shares authorized								100,000											100,000	100,000
Preferred stock, shares authorized																								50,000,000
Impairment losses													0	0		0	0		$ 0	$ 0
Business Acquisition, Percentage of Voting Interests Acquired												100%													100%
Payments to Acquire Businesses, Gross												$ 5,500,000				1,550,000			2,350,000
Escrow Deposit								$ 250,000						250,000			250,000		250,000
Additional payments to acquire businesses gross																			1,550,000
Stock Issued During Period, Value, New Issues																			$ 3,700,000
Debt Instrument, Interest Rate, Effective Percentage								7%					150%			150%			7%
Debt Instrument, Maturity Date, Description																			May 2024
Marketable securities								$ 0					$ 12,703,491			$ 12,703,491			$ 0
Deposit Assets													50,000			50,000
Depreciation																			9,992
Depreciation													4,798	$ 1,118		13,130	$ 5,916			0
Accounts Receivable, Allowance for Credit Loss								309,098					$ 317,843			317,843			309,098	291,841
Research and development expense																			0	0
Next NRG Holding Corp [Member] | Stat E I Inc [Member]
Escrow Deposit								250,000											250,000
Deposit Assets								$ 5,500,000											5,500,000
Next NRG Holding Corp [Member] | Chief Executive Officer [Member]
Proceeds from Contributions from Affiliates																$ 10,000
Next NRG Holding Corp [Member] | Stat E I Inc [Member]
Payments to Acquire Businesses, Gross																			$ 1,800,000
Subsequent Event [Member]
Common stock, shares authorized																							500,000,000
Reverse stock split							1:2.5 reverse stock split
Subsequent Event [Member] | Next NRG Holding Corp [Member]
Common stock, shares authorized																								1,000,000,000
Preferred stock, shares authorized																								50,000,000
Stock Issued During Period, Value, New Issues																		$ 3,700,000
Debt Instrument, Interest Rate, Effective Percentage																		7%
Debt Instrument, Periodic Payment	$ 30,000	$ 20,000	$ 20,000	$ 20,000	$ 40,000
Corporate Bond Securities [Member]
Proceeds from investment																				$ 1,151,186
Share-Based Payment Arrangement, Tranche One [Member]
Shares remain unvested								32,500					13,000			13,000			32,500
Share-Based Payment Arrangement, Tranche Two [Member]
Shares remain unvested								32,500					13,000			13,000			32,500
Services Agreement [Member]
Shares of common stock																			130,000
Telx Computers Inc [Member] | Services Agreement [Member]
Related party other expenses										$ 10,000									$ 10,000
Related Party [Member]
Advances													$ 17,150			$ 17,150
Stock percentage																20%
Related Party [Member] | Next NRG Holding Corp [Member]
Common stock, shares authorized								1,000,000,000					1,000,000,000			1,000,000,000			1,000,000,000
Preferred stock, shares authorized													50,000,000			50,000,000
Mountain Views Strategy Ltd [Member]
Related party other expenses											$ 13,000

Schedule of Property and Equipm

Schedule of Property and Equipment (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Computer	$ 5,562,185	$ 5,553,053	$ 5,723,839
Accumulated depreciation	(3,037,317)	(2,242,866)	(1,134,680)
Total property and equipment - net	2,524,868	3,310,187	4,589,159
Next NRG Holding Corp [Member]
Property, Plant and Equipment [Line Items]
Accumulated depreciation	(24,385)	(9,992)
Total property and equipment - net	69,054	78,742
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Computer	$ 5,119,048	$ 5,119,048	5,142,828
Estimated useful life	5 years	5 years
Vehicles [Member] | Next NRG Holding Corp [Member]
Property, Plant and Equipment [Line Items]
Computer	$ 88,734	$ 88,734
Estimated useful life	5 years
Equipment [Member]
Property, Plant and Equipment [Line Items]
Computer	$ 304,191	$ 265,637	265,637
Estimated useful life	5 years	5 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Computer	$ 129,475	$ 129,475	129,475
Estimated useful life	5 years	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Computer		$ 29,422	29,422
Estimated useful life	5 years	5 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Computer	$ 9,471	$ 9,471	9,471
Estimated useful life	5 years	5 years
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Computer			$ 147,006
Estimated useful life		5 years
Computer Equipment [Member] | Next NRG Holding Corp [Member]
Property, Plant and Equipment [Line Items]
Computer	$ 4,706
Estimated useful life	3 years

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Apr. 07, 2021	Apr. 07, 2021	May 31, 2021	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciation and amortization				$ 269,561	$ 278,442	$ 810,451	$ 829,137	$ 1,108,186	$ 1,769,621
Impairment loss				13,422		$ 13,422		0
Vehicles and related notes payable								$ 24,664
Stock Issued During Period, Shares, New Issues						363,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross								101,930	28,623
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price								$ 17.41	$ 13.97
Goodwill impairment loss									$ 166,838
Impairment of intangible assets									482,064
Impairment loss						$ 13,422		$ 105,506	258,114
Next NRG Holding Corp [Member]
Property, Plant and Equipment [Line Items]
Depreciation and amortization						14,394	5,555	9,992
Impairment loss				0	0	0	0	0	0
Impairment loss				(335,001)		(335,001)
Impairment of intangible assets				111,667		335,001
Depreciation				$ 4,798	$ 1,118	13,130	$ 5,916		0
Developed Technology Rights [Member]
Property, Plant and Equipment [Line Items]
Impairment loss									$ 1,987,500
Technology License Agreement [Member]
Property, Plant and Equipment [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross		26,573
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price		$ 75.20
Licensor [Member]
Property, Plant and Equipment [Line Items]
Stock Issued During Period, Shares, New Issues	13,287
Stock Issued During Period, Shares, Acquisitions	53,146
Licensor [Member] | Technology License Agreement [Member]
Property, Plant and Equipment [Line Items]
Stock Issued During Period, Shares, New Issues			16,608
Licensor [Member] | Technology License Agreement [Member] | IPO [Member]
Property, Plant and Equipment [Line Items]
Stock Issued During Period, Shares, New Issues	23,251
Licensor [Member] | Technology License Agreement [Member] | IPO [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Stock Issued During Period, Shares, New Issues	36,538
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Impairment loss						$ 13,422
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Impairment loss								$ 105,506

Schedule of Accounts Payable an

Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Accounts payable	$ 881,827	$ 845,275	$ 987,012
Accounts payable and accrued liabilities	881,827	917,703	1,256,479
Accrued payroll			266,453
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued interest payable		72,428
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued interest payable			$ 3,014

Summary of Notes Payable (Detai

Summary of Notes Payable (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Advances			$ 5,267,500
Debt discount			(1,608,900)
Amortization of debt discount			1,406,015
Repayments		$ (262,500)	(262,500)	$ (657,719)
Default penalty interest expense	4,475,565
Balance - December 31, 2023	4,802,115
Balance - September 30, 2024			4,802,115
Non Vehicles [Member]
Short-Term Debt [Line Items]
Face amount of note	277,500		275,250
Debt discount	(27,500)		(25,250)
Amortization of debt discount	24,571		9,729
Repayments	(235,242)		(133,289)
Balance - December 31, 2023	126,440
Balance - September 30, 2024	165,769		126,440
Non Vehicles [Member] | Loan One [Member]
Short-Term Debt [Line Items]
Face amount of note			275,250
Debt discount			(25,250)
Amortization of debt discount	15,521		9,729
Repayments	(141,961)		(133,289)
Balance - December 31, 2023	126,440
Balance - September 30, 2024			126,440
Non Vehicles [Member] | Loan Two [Member]
Short-Term Debt [Line Items]
Face amount of note	277,500
Debt discount	(27,500)
Amortization of debt discount	9,050
Repayments	(93,281)
Balance - December 31, 2023
Balance - September 30, 2024	165,769
Vehicles [Member]
Short-Term Debt [Line Items]
Balance - December 31, 2022	819,788	811,516	811,516
Repayments	(613,713)		(836,618)
Balance - June 30, 2024			819,788	811,516
Balance - December 31, 2023	1,173,278	2,009,896	2,009,896	476,313
Balance - September 30, 2024	559,565		1,173,278	2,009,896
Related Party [Member]
Short-Term Debt [Line Items]
Balance - December 31, 2022	4,802,115
Advances	3,630,000		5,267,500
Debt discount	(2,020,387)		(1,608,900)
Amortization of debt discount	2,553,272		1,406,015
Repayments			(262,500)
Original issue discount	(330,000)
Default penalty interest expense	4,317,500
Conversion of debt - preferred stock	(3,630,000)
Conversion of debt - common stock	(9,322,500)
Balance - June 30, 2024			4,802,115
Balance - December 31, 2023	5,005,000
Balance - September 30, 2024			$ 5,005,000

Schedule of Detailed Company_s

Schedule of Detailed Company’s Notes Payable (Details) - USD ($)			9 Months Ended		12 Months Ended
		Jan. 01, 2024	Sep. 30, 2024		Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Short-Term Debt [Line Items]
Notes payable gross					$ 4,802,115
Less: unamortized debt discount
Long term portion			$ 512,618		353,490		1,198,380
Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Interest Rate		18%
Collateral amount			10,648,000		3,869,650
Notes payable gross			16,377,442		3,869,650		34,650
Less: unamortized debt discount			902,590
Debt instrument maturity date description					May 2024
Marketable Securities Received			425,978
Fair Value of Securities Received			2,025,604
Non Vehicles [Member]
Short-Term Debt [Line Items]
Notes payable gross			165,769		$ 126,440
Vehicles [Member]
Short-Term Debt [Line Items]
Notes payable gross			559,565		1,173,278		2,009,896		$ 476,313
Less: current portion					819,788		811,516
Long term portion					353,490		1,198,380
Related Party [Member]
Short-Term Debt [Line Items]
Notes payable gross					5,005,000
Less: unamortized debt discount					202,885
Less: current portion					4,802,115
Related Party [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Default Interest Rate							8%
Notes payable gross			10,648,000		3,869,650		$ 34,650
Less: current portion			10,648,000		3,869,650		34,650
Marketable Securities Received			$ 12,703,491
Note Holder One [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 19, 2023		Apr. 19, 2023
Maturity Date			Jul. 17, 2024		Apr. 19, 2024
Shares Issued with Debt			100,000	[1],[2]	100,000
Interest Rate			10%		10%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 1,500,000
Note Holder One [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[3]		Jan. 01, 2020
Maturity Date	[3]		Aug. 31, 2024
Interest Rate	[3]		10%
Default Interest Rate	[3]		0%
Collateral	[3]		Unsecured
Collateral amount	[3]				$ 8,600
Marketable Securities Received	[3]		0
Fair Value of Securities Received	[3]
Note Holder One [Member] | Non Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 16, 2023		Apr. 16, 2023
Interest Rate					6.50%
Collateral			All assets		All assets
Collateral amount					$ 141,961
Notes payable gross					126,440
Less: unamortized debt discount					$ 15,521
Debt instrument maturity date description			December 12, 2024		December 12, 2024
Debt instrument date repaid description			April 24, 2024
Note Holder Two [Member]
Short-Term Debt [Line Items]
Issue Date			Sep. 22, 2023		Sep. 22, 2023	[4]
Maturity Date			Jul. 17, 2024		Apr. 19, 2024
Shares Issued with Debt			60,000	[1],[2]	60,000	[4]
Interest Rate			10%		10%	[4]
Default Interest Rate			18%		18%	[4]
Default Interest Rate			150%
Collateral			All assets		All assets	[4]
Collateral amount					$ 600,000	[4]		[4]
Note Holder Two [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[3]		Jan. 03, 2020
Maturity Date	[3]		Aug. 31, 2024
Interest Rate	[3]		10%
Default Interest Rate	[3]		0%
Collateral	[3]		Unsecured
Collateral amount	[3]				30
Marketable Securities Received	[3]		0
Fair Value of Securities Received	[3]
Note Holder Two [Member] | Non Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 24, 2024
Collateral			All assets
Collateral amount			$ 184,219
Debt instrument maturity date description			October 21, 2025
Note Holder Three [Member]
Short-Term Debt [Line Items]
Issue Date			Oct. 13, 2023		Oct. 13, 2023	[5]
Maturity Date			Jul. 17, 2024		Apr. 19, 2024
Shares Issued with Debt			176,000	[1],[2]	104,000	[5]
Interest Rate			0%		0%	[5]
Default Interest Rate			18%		18%	[5]
Default Interest Rate			150%
Collateral			All assets		All assets	[5]
Collateral amount					$ 320,000	[5]		[5]
Note Holder Three [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[3]		Mar. 04, 2020
Maturity Date	[3]		Aug. 31, 2024
Interest Rate	[3]		10%
Default Interest Rate	[3]		0%
Collateral	[3]		Unsecured
Collateral amount	[3]				$ 20
Marketable Securities Received	[3]		0
Fair Value of Securities Received	[3]
Note Holder Four [Member]
Short-Term Debt [Line Items]
Issue Date			Jul. 05, 2023		Jul. 05, 2023
Maturity Date			Aug. 16, 2024		Jan. 05, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 440,000
Note Holder Four [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[3]		May 18, 2020
Maturity Date	[3]		Aug. 31, 2024
Interest Rate	[3]		10%
Default Interest Rate	[3]		0%
Collateral	[3]		Unsecured
Collateral amount	[3]				$ 25
Marketable Securities Received	[3]		0
Fair Value of Securities Received	[3]
Note Holder Five [Member]
Short-Term Debt [Line Items]
Issue Date			Aug. 02, 2023		Aug. 02, 2023
Maturity Date			Aug. 16, 2024		Feb. 02, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 440,000
Note Holder Five [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[3]		Jun. 24, 2020
Maturity Date	[3]		Aug. 31, 2024
Interest Rate	[3]		10%
Default Interest Rate	[3]		0%
Collateral	[3]		Unsecured
Collateral amount	[3]				$ 25
Marketable Securities Received	[3]		0
Fair Value of Securities Received	[3]
Note Holder Six [Member]
Short-Term Debt [Line Items]
Issue Date			Aug. 23, 2023		Aug. 23, 2023
Maturity Date			Aug. 16, 2024		Feb. 23, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 110,000
Note Holder Six [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[3]		Aug. 31, 2020
Maturity Date	[3]		Aug. 31, 2024
Interest Rate	[3]		10%
Default Interest Rate	[3]		0%
Collateral	[3]		Unsecured
Collateral amount	[3]				$ 100
Marketable Securities Received	[3]		0
Fair Value of Securities Received	[3]
Note Holder Seven [Member]
Short-Term Debt [Line Items]
Issue Date			Aug. 30, 2023		Aug. 30, 2023
Maturity Date			Aug. 16, 2024		Feb. 29, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 165,000
Note Holder Seven [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[3]		Mar. 01, 2021
Maturity Date	[3]		Aug. 31, 2024
Interest Rate	[3]		10%
Default Interest Rate	[3]		0%
Collateral	[3]		Unsecured
Collateral amount	[3]				$ 100
Marketable Securities Received	[3]		0
Fair Value of Securities Received	[3]
Note Holder Eight [Member]
Short-Term Debt [Line Items]
Issue Date			Sep. 06, 2023		Sep. 06, 2023
Maturity Date			Aug. 16, 2024		Jan. 06, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 220,000
Note Holder Eight [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[3]		Apr. 19, 2021
Maturity Date	[3]		Aug. 31, 2024
Interest Rate	[3]		10%
Default Interest Rate	[3]		0%
Collateral	[3]		Unsecured
Collateral amount	[3]				$ 250
Marketable Securities Received	[3]		0
Fair Value of Securities Received	[3]
Note Holder Nine [Member]
Short-Term Debt [Line Items]
Issue Date			Sep. 13, 2023		Sep. 13, 2023
Maturity Date			Aug. 16, 2024		Jan. 13, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 110,000
Note Holder Nine [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[3]		Sep. 03, 2021
Maturity Date	[3]		Aug. 31, 2024
Interest Rate	[3]		10%
Default Interest Rate	[3]		0%
Collateral	[3]		Unsecured
Collateral amount	[3]				$ 500
Marketable Securities Received	[3]		0
Fair Value of Securities Received	[3]
Note Holder Ten [Member]
Short-Term Debt [Line Items]
Issue Date			Nov. 03, 2023		Nov. 03, 2023
Maturity Date			Aug. 16, 2024		Jan. 03, 2024
Shares Issued with Debt
Interest Rate					8%
Default Interest Rate					18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 165,000
Note Holder Ten [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[3]		Sep. 09, 2021
Maturity Date	[3]		Aug. 31, 2024
Interest Rate	[3]		10%
Default Interest Rate	[3]		0%
Collateral	[3]		Unsecured
Collateral amount	[3]				$ 25,000
Marketable Securities Received	[3]		0
Fair Value of Securities Received	[3]
Note Holder Eleven [Member]
Short-Term Debt [Line Items]
Issue Date			Nov. 21, 2023		Nov. 21, 2023
Maturity Date			Aug. 16, 2024		Jan. 21, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 220,000
Note Holder Eleven [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[3]		May 04, 2023
Maturity Date	[3]		Aug. 31, 2024
Interest Rate	[3]		10%
Default Interest Rate	[3]		0%
Collateral	[3]		Unsecured
Collateral amount	[3]				$ 15,000
Marketable Securities Received	[3]		0
Fair Value of Securities Received	[3]
Note Holder Twelve [Member]
Short-Term Debt [Line Items]
Issue Date			Dec. 04, 2023		Dec. 04, 2023
Maturity Date			Aug. 16, 2024		Feb. 04, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 220,000
Note Holder Twelve [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		May 30, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]				$ 100,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Thirteen [Member]
Short-Term Debt [Line Items]
Issue Date			Dec. 13, 2023		Dec. 13, 2023
Maturity Date			Aug. 16, 2024		Feb. 13, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 165,000
Note Holder Thirteen [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Jun. 07, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 100,000		$ 100,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Fourteen [Member]
Short-Term Debt [Line Items]
Issue Date			Dec. 18, 2023		Dec. 18, 2023
Maturity Date			Aug. 16, 2024		Feb. 18, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 110,000
Note Holder Fourteen [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Jun. 29, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 10,000		$ 10,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Fifteen [Member]
Short-Term Debt [Line Items]
Issue Date			Dec. 20, 2023		Dec. 20, 2023
Maturity Date			Aug. 16, 2024		Feb. 20, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 55,000
Note Holder Fifteen [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Jul. 03, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 250,000		$ 250,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Sixteen [Member]
Short-Term Debt [Line Items]
Issue Date			Dec. 27, 2023		Dec. 27, 2023
Maturity Date			Aug. 16, 2024		Feb. 27, 2024
Shares Issued with Debt
Interest Rate			8%		8%
Default Interest Rate			18%		18%
Default Interest Rate			150%
Collateral			All assets		All assets
Collateral amount					$ 165,000
Note Holder Sixteen [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Jul. 05, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 200,000		200,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Seventeen [Member]
Short-Term Debt [Line Items]
Issue Date			Jan. 05, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Seventeen [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Jul. 27, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 100,000		100,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Eighteen [Member]
Short-Term Debt [Line Items]
Issue Date			Jan. 16, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Eighteen [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Aug. 02, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[3]		Unsecured
Collateral amount	[6]		$ 100,000		100,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Nineteen [Member]
Short-Term Debt [Line Items]
Issue Date			Jan. 25, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Nineteen [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Aug. 08, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 80,000		80,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Twenty [Member]
Short-Term Debt [Line Items]
Issue Date			Feb. 07, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Twenty [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Aug. 15, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 200,000		200,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Twenty One [Member]
Short-Term Debt [Line Items]
Issue Date			Feb. 20, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Twenty One [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Aug. 23, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 150,000		150,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Twenty Two [Member]
Short-Term Debt [Line Items]
Issue Date			Feb. 28, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Twenty Two [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Aug. 30, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 170,000		170,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Twenty Three [Member]
Short-Term Debt [Line Items]
Issue Date			Mar. 08, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Twenty Three [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Sep. 06, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 250,000		250,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Twenty Four [Member]
Short-Term Debt [Line Items]
Issue Date			Mar. 15, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Twenty Four [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Sep. 08, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 1,000,000		1,000,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Twenty Five [Member]
Short-Term Debt [Line Items]
Issue Date			Mar. 26, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		13,889
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Twenty Five [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Sep. 13, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 100,000		100,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Twenty Six [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 02, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Twenty Six [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Sep. 22, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 75,000		75,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Twenty Seven [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 08, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Twenty Seven [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Oct. 30, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 10,000		10,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Twenty Eight [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 22, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Twenty Eight [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Nov. 02, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 50,000		50,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Twenty Nine [Member]
Short-Term Debt [Line Items]
Issue Date			May 08, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Twenty Nine [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Nov. 03, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 150,000		150,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Thirty [Member]
Short-Term Debt [Line Items]
Issue Date			May 15, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Thirty [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Nov. 08, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 250,000		250,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Thirty One [Member]
Short-Term Debt [Line Items]
Issue Date			May 20, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Thirty One [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Nov. 15, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 75,000		75,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Thirty Two [Member]
Short-Term Debt [Line Items]
Issue Date			May 28, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		13,889
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Thirty Two [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Nov. 21, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 200,000		200,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Thirty Three [Member]
Short-Term Debt [Line Items]
Issue Date			Jun. 10, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Thirty Three [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[6]		Dec. 05, 2023
Maturity Date	[6]		Aug. 31, 2024
Interest Rate	[6]		18%
Default Interest Rate	[6]		0%
Collateral	[6]		Unsecured
Collateral amount	[6]		$ 200,000		200,000
Marketable Securities Received	[6]		0
Fair Value of Securities Received	[6]
Note Holder Thirty Four [Member]
Short-Term Debt [Line Items]
Issue Date			Jun. 28, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Thirty Four [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Feb. 21, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 45,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Thirty Five [Member]
Short-Term Debt [Line Items]
Issue Date			Jul. 05, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Thirty Five [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Feb. 28, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 300,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 100,360
Note Holder Thirty Six [Member]
Short-Term Debt [Line Items]
Issue Date			Jul. 10, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Thirty Six [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Mar. 04, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 50,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Thirty Seven [Member]
Short-Term Debt [Line Items]
Issue Date			Jul. 22, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		20,800
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Thirty Seven [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Mar. 07, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 100,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Thirty Eight [Member]
Short-Term Debt [Line Items]
Issue Date			Aug. 06, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		53,500
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Thirty Eight [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Mar. 08, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 185,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 95,680
Note Holder Thirty Nine [Member]
Short-Term Debt [Line Items]
Issue Date			Aug. 14, 2024
Maturity Date			Aug. 16, 2024
Shares Issued with Debt	[7]		53,500
Interest Rate			8%
Default Interest Rate			18%
Default Interest Rate			150%
Collateral			All assets
Collateral amount
Note Holder Thirty Nine [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Mar. 14, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 150,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder [Member] | Non Vehicles [Member]
Short-Term Debt [Line Items]
Less: unamortized debt discount			18,450		15,521
Less: current portion			$ 165,769		126,440
Notes Payable One [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[9]		Jan. 19, 2024
Maturity Date	[9]		May 24, 2024
Default Interest Rate	[9]		0%
Collateral	[9]		Unsecured
Collateral amount	[9]		$ 3,700,000
Notes Payable One [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Jan. 15, 2021
Maturity Date			Nov. 15, 2025
Interest Rate			11%
Collateral			This vehicle
Collateral amount			$ 17,964		28,370
Notes Payable Two [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[10]		Jan. 19, 2024
Maturity Date	[10]		Aug. 19, 2024
Default Interest Rate	[10]		0%
Collateral	[10]		All assets
Collateral amount	[10]
Notes payable gross			$ 1,491,000
Notes Payable Two [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 09, 2019
Maturity Date			Feb. 17, 2024
Interest Rate			4.90%
Collateral			This vehicle
Collateral amount					1,873
Notes Payable Three [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[11]		Jan. 19, 2024
Maturity Date	[11]		Aug. 19, 2024
Default Interest Rate	[11]		0%
Collateral	[11]		All assets
Collateral amount	[11]
Notes payable gross			$ 2,236,500
Notes Payable Three [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Dec. 15, 2021
Maturity Date			Dec. 18, 2024
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 9,573		37,823
Notes Payable Four [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[12]		Aug. 16, 2024
Maturity Date	[12]		Feb. 28, 2025
Default Interest Rate	[12]		0%
Collateral	[12]		All assets
Collateral amount	[12]		$ 1,433,438
Notes payable gross			$ 1,824,375
Notes Payable Four [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Dec. 16, 2021
Maturity Date			Dec. 18, 2024
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 9,371		37,023
Notes Payable Five [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[12]		Aug. 16, 2024
Maturity Date	[12]		Feb. 28, 2025
Default Interest Rate	[12]		0%
Collateral	[12]		All assets
Collateral amount	[12]		$ 1,498,594
Notes Payable Five [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Jan. 11, 2022
Maturity Date			Jan. 25, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 12,743		40,911
Notes Payable Six [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Jan. 11, 2022
Maturity Date			Jan. 25, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 12,743		40,911
Notes Payable Seven [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Jan. 11, 2022
Maturity Date			Jan. 25, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 12,743		40,911
Notes Payable Eight [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Jan. 11, 2022
Maturity Date			Jan. 25, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 12,743		40,911
Notes Payable Nine [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Feb. 08, 2022
Maturity Date			Feb. 10, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 15,567		43,046
Notes Payable Ten [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Feb. 08, 2022
Maturity Date			Feb. 10, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 15,567		43,046
Notes Payable Eleven [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Feb. 08, 2022
Maturity Date			Feb. 10, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 15,890		43,944
Notes Payable Twelve [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Feb. 08, 2022
Maturity Date			Feb. 10, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 15,566		43,045
Notes Payable Thirteen [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 05, 2022
Maturity Date			Apr. 20, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 22,235		50,157
Notes Payable Fourteen [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 05, 2022
Maturity Date			Apr. 20, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 22,235		50,157
Notes Payable Fifteen [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 05, 2022
Maturity Date			Apr. 20, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 23,235		51,157
Notes Payable Sixteen [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 05, 2022
Maturity Date			Apr. 20, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 22,547		50,862
Notes Payable Seventeen [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 05, 2022
Maturity Date			Apr. 20, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 22,573		50,925
Notes Payable Eighteen [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 05, 2022
Maturity Date			Apr. 20, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 22,573		50,925
Notes Payable Nineteen [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 05, 2022
Maturity Date			Apr. 20, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 22,573		50,925
Notes Payable Twenty [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 05, 2022
Maturity Date			Apr. 20, 2025
Interest Rate			3.50%
Collateral			This vehicle
Collateral amount			$ 22,573		50,925
Notes Payable Twenty One [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Aug. 04, 2022
Maturity Date			Aug. 18, 2025
Interest Rate			4.99%
Collateral			This vehicle
Collateral amount			$ 11,674		20,837
Notes Payable Twenty Two [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Aug. 04, 2022
Maturity Date			Aug. 18, 2025
Interest Rate			4.99%
Collateral			This vehicle
Collateral amount			$ 11,675		20,838
Notes Payable Twenty Three [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Nov. 01, 2021
Maturity Date			Nov. 11, 2025
Interest Rate			4.84%
Collateral			This vehicle
Collateral amount			$ 11,060		17,913
Notes Payable Twenty Four [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Nov. 01, 2021
Maturity Date			Nov. 11, 2025
Interest Rate			0%
Collateral			This vehicle
Collateral amount			$ 11,256		18,572
Notes Payable Twenty Five [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Nov. 01, 2021
Maturity Date			Nov. 11, 2025
Interest Rate			0%
Collateral			This vehicle
Collateral amount			$ 11,306		18,572
Notes Payable Twenty Six [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Jun. 01, 2022
Maturity Date			May 23, 2026
Interest Rate			0.90%
Collateral			This vehicle
Collateral amount			$ 16,613		24,035
Notes Payable Twenty Seven [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Jun. 01, 2022
Maturity Date			May 23, 2026
Interest Rate			0.90%
Collateral			This vehicle
Collateral amount			$ 16,626		24,032
Notes Payable Twenty Eight [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 27, 2022
Maturity Date			May 10, 2027
Interest Rate			9.05%
Collateral			This vehicle
Collateral amount			$ 86,289		107,047
Notes Payable Twenty Nine [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 27, 2022
Maturity Date			May 01, 2026
Interest Rate			8.50%
Collateral			This vehicle
Collateral amount			$ 52,054		73,585
Notes Payable [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Notes payable gross			559,565		1,173,278		$ 2,009,896
Less: current portion			213,706		819,788
Long term portion			$ 345,859		353,490
Note Holder Forty [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Mar. 15, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 150,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 91,520
Note Holder Forty One [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Mar. 25, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 150,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Forty Two [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Mar. 26, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 100,000
Marketable Securities Received	[8]		13,889
Fair Value of Securities Received	[8]		$ 58,333
Note Holder Forty Three [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Mar. 27, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 135,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Forty Five [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Apr. 02, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 150,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 108,680
Note Holder Forty Six [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 04, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 135,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Forty Seven [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Apr. 08, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 150,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 132,080
Note Holder Forty Eight [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 11, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 145,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Forty Nine [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 18, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 150,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Fifty [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Apr. 22, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 175,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 120,640
Note Holder Fifty One [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Apr. 25, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 115,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Fifty Two [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			May 02, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 200,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Fifty Three [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		May 08, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 300,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 147,680
Note Holder Fifty Four [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		May 15, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 300,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 130,520
Note Holder Fifty Five [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		May 20, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 175,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 130,000
Note Holder Fifty Six [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			May 23, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 175,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Fifty Seven [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		May 28, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 300,000
Marketable Securities Received	[8]		13,889
Fair Value of Securities Received	[8]		$ 84,374
Note Holder Fifty Eight [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Jun. 05, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 180,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Fifty Nine [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Jun. 10, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 280,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 104,520
Note Holder Sixty [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Jun. 13, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 50,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Sixty One [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Jun. 20, 2024
Maturity Date			Aug. 31, 2024
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 283,000
Marketable Securities Received			0
Fair Value of Securities Received
Note Holder Sixty Two [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Jun. 27, 2024
Maturity Date	[8]		Aug. 31, 2024
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 150,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 99,839
Note Holder Sixty Three [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Jul. 05, 2024
Maturity Date	[8]		Jul. 05, 2025
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 300,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 122,200
Note Holder Sixty Four [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Jul. 10, 2024
Maturity Date	[8]		Jul. 10, 2025
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 150,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 96,200
Note Holder Sixty Five [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Jul. 11, 2024
Maturity Date			Jul. 11, 2025
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount	[8]		$ 175,000
Marketable Securities Received			$ 0
Note Holder Sixty Six [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Jul. 18, 2024
Maturity Date	[8]		Jul. 18, 2025
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 440,000
Marketable Securities Received	[8]		20,800
Fair Value of Securities Received	[8]		$ 97,760
Note Holder Sixty Seven [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Jul. 25, 2024
Maturity Date			Jul. 25, 2025
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount	[8]		$ 185,000
Marketable Securities Received			$ 0
Note Holder Sixty Eight [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Aug. 01, 2024
Maturity Date	[8]		Aug. 01, 2025
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 300,000
Marketable Securities Received	[8]		53,500
Fair Value of Securities Received	[8]		$ 150,068
Note Holder Sixty Nine [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date	[8]		Aug. 19, 2024
Maturity Date	[8]		Aug. 19, 2025
Interest Rate	[8]		18%
Default Interest Rate	[8]		0%
Collateral	[8]		Unsecured
Collateral amount	[8]		$ 265,000
Marketable Securities Received	[8]		53,500
Fair Value of Securities Received	[8]		$ 155,150
Note Holder Seventy [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Aug. 26, 2024
Maturity Date			Aug. 26, 2025
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 35,000
Marketable Securities Received			$ 0
Note Holder Seventy One [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Sep. 23, 2024
Maturity Date			Sep. 23, 2025
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 150,000
Marketable Securities Received			$ 0
Note Holder Seventy Two [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Issue Date			Sep. 26, 2024
Maturity Date			Sep. 26, 2025
Interest Rate			18%
Default Interest Rate			0%
Collateral			Unsecured
Collateral amount			$ 150,000
Marketable Securities Received			$ 0
[1]See discussion below regarding global amendment for Notes #1, #2 and #3.[2]See discussion below regarding the limitation on the issuance of this lender due to a 9.99 425,978

Schedule of Detailed Company__2

Schedule of Detailed Company’s Notes Payable (Details) (Parenthetical) - shares		3 Months Ended					9 Months Ended	12 Months Ended
	Jan. 01, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Interest rate	18%
Imputed interest	10%						10%
Minimum [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Interest rate	4%						4%
Interest Rate	5%	5%					5%
Maximum [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Interest rate	5%						5%
Interest Rate	6%	6%					6%
Related Party [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Interest Rate									8%
Common Stock [Member]
Short-Term Debt [Line Items]
Shares issued		169,400	180,289	76,289	60,000	40,000	425,978	160,000
Common Stock [Member] | Notes Payable [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Issuance of shares percentage								9.99%

Schedule of Loss on Debt Exting

Schedule of Loss on Debt Extinguishment (Details) - USD ($)		3 Months Ended	9 Months Ended		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Fair value of debt and common stock on extinguishment date			$ 4,537,500
Loss on debt extinguishment - related party		$ 907,500	$ 907,500		$ 291,000
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of debt and common stock on extinguishment date	[1],[2]				1,791,000
Fair value of debt subject to modification					1,500,000
Loss on debt extinguishment - related party					$ 291,000
[1]The Company valued the issuance of the 60,000 291,000 4.85 60,000 291,000 4.85

Schedule of Loss on Debt Exti_2

Schedule of Loss on Debt Extinguishment (Details) (Parenthetical) - USD ($)	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Loss on debt extinguishment - related party	$ 907,500	$ 907,500		$ 291,000
Related Party [Member]
Short-Term Debt [Line Items]
Loss on debt extinguishment - related party				$ 291,000
Notes Payable One [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Share price				$ 4.85
Lender [Member] | Notes Payable One [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Number of redeemed, shares				60,000

Schedule Of Debt Extinguishment

Schedule Of Debt Extinguishment (Details) - USD ($)	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Market price per share of common stock - on date of issuance	$ 2.76	$ 2.76
Discount to market price on date of issuance		80%
Conversion price per share	2.21	$ 2.21
Series A, preferred stock - stated value per share	10	10
Number of shares of common stock	4.53	$ 4.53
Stock sold for cash (ATM) - net of offering costs, shares		363,000
Equivalent common shares		1,644,022
Market price per share of common stock	$ 2.76	$ 2.76
As converted valuation of Series A, preferred stock		$ 4,537,500
Debt converted in exchange for Series A, preferred stock		3,630,000
Loss on debt extinguishment - related party	$ 907,500	$ 907,500		$ 291,000

Schedule of Maturities of Long

Schedule of Maturities of Long Term Debt (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Remainder of year one	$ 206,094
Year one	444,931	$ 5,748,343
Year two	55,810	282,212
Year three	18,499	55,827
Year four		15,451
Total	725,334	6,101,833
Vehicles [Member]
Short-Term Debt [Line Items]
Remainder of year one	206,094
Year one	279,162	819,788
Year two	55,810	282,212
Year three	18,499	55,827
Year four		15,451
Total	559,565	1,173,278
Notes Payable [Member]
Short-Term Debt [Line Items]
Remainder of year one
Year one	165,769	126,440
Year two
Year three
Year four
Total	$ 165,769	126,440
Notes Payable [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Year one		4,802,115
Year two
Year three
Year four
Total		$ 4,802,115

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)					1 Months Ended				3 Months Ended		9 Months Ended			12 Months Ended				21 Months Ended
	Aug. 16, 2024	May 09, 2024	Apr. 01, 2024	Jan. 17, 2024	Apr. 30, 2024	Jan. 31, 2024	Oct. 31, 2023	Apr. 30, 2023	Sep. 30, 2024	Mar. 31, 2023	Sep. 30, 2024		Sep. 30, 2023	Dec. 31, 2024	Dec. 31, 2023		Dec. 31, 2022	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Dec. 31, 2021
Short-Term Debt [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares											363,000
Fair value of common stock										$ 25,308					$ 25,308
Debt issuance costs											$ 2,573,317		$ 755,457		1,403,244
Losses on extinguishment of debt									$ 907,500		907,500				291,000
Debt conversion, value											3,630,000
Stockholders equity									$ 3,558,365	3,659,799	$ 3,558,365		137,506		(1,906,206)		5,785,447	$ 3,558,365	$ (4,836,949)	$ (3,312,101)	$ 1,799,365
Debt Instrument, Convertible, Conversion Price									$ 2.21		$ 2.21							$ 2.21
Net proceeds											$ 250,000		250,000		250,000		2,191,308
Proceeds from related party											3,300,000		3,321,100		4,590,600
Outstanding borrowings																	1,000,000
Payments for line of credit facility													1,008,813		1,008,813
Payments for line of credit facility, principal value													1,000,000		1,000,000
Payments for line of credit facility, interest													8,813		8,813
Line of credit limit															0		3,000,000
Outstanding borrowings															0		$ 3,000,000
Line of credit facility interest rate during period																	5.75%
Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Fair value of common stock															3,700,000
Debt issuance costs											1,473,660
Imputed interest expense															74,559		$ 1,732
Debt conversion, value											9,800,449
Stockholders equity									$ 1,911,296	$ 34,182	$ 1,911,296		(329,357)		$ (486,398)		35,082	$ 1,911,296	(1,245,200)	(711,219)	(100,848)	$ 47,065
Interest rate									150%		150%				7%			150%
Net proceeds											$ 5,000,000
Proceeds from related party											6,778,350		2,900,000		$ 3,835,000
Increase (Decrease) in Customer Advances											6,928,000				$ 2,150,000
Imputed interest expense											742		0
Note payable									$ 149,650		149,650		0					$ 149,650
Interest rate, description															The notes bear interest ranging from 4-5%, with an additional 5-6% of imputed interest (9%-11% in total)
Interest expense															$ 123,855		3,463
Subsequent Event [Member]
Short-Term Debt [Line Items]
Face amount			$ 1,070,000
Original issue discount			100,000
Increase in accrued interest			3,000,000
Net proceeds			$ 970,000
Subsequent Event [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Fair value of common stock														$ 3,700,000
Interest rate														7%
Majority Stockholders [Member]
Short-Term Debt [Line Items]
Ownership percentage															20%
Minimum [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Interest rate			8%
Debt Instrument, Convertible, Conversion Price			$ 1.75
Maximum [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Interest rate			18%
Related Party [Member]
Short-Term Debt [Line Items]
Losses on extinguishment of debt															$ 291,000
Interest payable															72,428
Notes payable current															4,802,115
Related Party [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Share price									$ 0.00001		$ 0.00001							$ 0.00001
Imputed interest expense											$ 742							$ 74,559
Notes payable current									$ 10,648,000		10,648,000				3,869,650		34,650	10,648,000
Related Party [Member] | Series A Preferred Stock [Member]
Short-Term Debt [Line Items]
Face amount	$ 2,420,000
Interest payable	$ 0
Conversion interest	150%
Imputed interest expense	$ 1,210,000
Debt conversion, value	3,630,000
Balance due to this lender	0
Common Stock [Member]
Short-Term Debt [Line Items]
Original issue discount															$ 12,500
Stock sold for cash (ATM) - net of offering costs, shares										3,357					3,357
Fair value of common stock										$ 0
Share price																	$ 60
Stockholders equity									621	$ 335	$ 621		$ 352		$ 181		$ 334	621	$ 216	$ 190	$ 345
Common Stock [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Stockholders equity																						$ 100
Common Stock [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Share price															$ 7.65
Trading price															4.80
Common Stock [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Share price															8.83
Trading price															11.98
Common Stock [Member] | Series A Preferred Stock [Member]
Short-Term Debt [Line Items]
Debt conversion, shares											363,000
Common Stock [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Face amount									6,215,000		$ 6,215,000							6,215,000
Share price																	$ 71.28
Interest payable									316,130		$ 316,130							316,130
Debt conversion, shares											3,525,341
Conversion interest											150%
Imputed interest expense											$ 3,265,565
Debt conversion, value											9,796,696
Balance due to this lender									$ 0		$ 0							$ 0
Debt Instrument, Convertible, Conversion Price									$ 2.76		$ 2.76							$ 2.76
Common Stock [Member] | Related Party [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Share price															4.38
Common Stock [Member] | Related Party [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Share price															$ 8.78
Lender [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares			156,000
Michael Farkas [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Controlling interest rate			20%
Chief Executive Officer [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Borrowings															$ 3,835,000		$ 34,650
Note Holder One [Member]
Short-Term Debt [Line Items]
Face amount															1,500,000
Original issue discount															150,000
Fee amount															140,000
Debt issue costs															290,000
Proceeds from issuance costs															$ 1,210,000
Debt conversion price				$ 3.08											$ 3.85
Floor price				$ 1.75
Increase in accrued interest				$ 10,000,000
Debt conversion, shares											100,000	[1],[2]			100,000
Note Holder One [Member] | Non Vehicles [Member]
Short-Term Debt [Line Items]
Face amount					$ 277,500			$ 275,250							$ 275,250
Debt issuance costs															(9,729)
Proceeds from debt net of issuance costs					57,869			25,250							25,250
Interest payable					$ 27,500			$ 25,250							$ 25,250
Interest rate					8.10%			8.90%							8.90%
Deb iInstrument repaid principal					$ 277,500			$ 275,250							$ 275,250
Net proceeds					250,000			$ 250,000							$ 250,000
Debt issuance costs					27,500
Proceeds from related party					$ 192,131
Interest rate															10%
Note Holder One [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Fair value of common stock															$ 256,000
Share price															$ 6.40
Debt issuance costs															$ 546,000
Note Holder One [Member] | Common Stock [Member] | Agreement [Member]
Short-Term Debt [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares															40,000
Note Holder One [Member] | Lender [Member]
Short-Term Debt [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares															100,000
Number of redeemed, shares							60,000
Controlling interest rate									5%		5%				5%			5%
Note Holder Two and Three [Member]
Short-Term Debt [Line Items]
Increase in accrued interest				15,000,000
Note Holder Two and Three [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Increase in accrued interest				$ 15,000,000
Note Holder Two [Member]
Short-Term Debt [Line Items]
Face amount															$ 600,000
Original issue discount															60,000
Fee amount															28,900
Debt issue costs															88,900
Proceeds from debt net of issuance costs															$ 511,100
Debt conversion, shares											60,000	[1],[2]			60,000	[3]
Note Holder Two [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Debt conversion price				$ 3.08
Increase in accrued interest				$ 10,000,000
Note Holder Two [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Fair value of common stock															$ 406,500
Share price															$ 6.78
Debt issuance costs															$ 495,400
Note Holder Two [Member] | Common Stock [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Floor price				$ 1.75
Note Holder Two [Member] | Lender [Member]
Short-Term Debt [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares															60,000
Controlling interest rate									5%		5%				5%			5%
Note Holder Three [Member]
Short-Term Debt [Line Items]
Face amount							$ 320,000		$ 320,000		$ 320,000				$ 320,000			$ 320,000
Original issue discount							48,000
Stock sold for cash (ATM) - net of offering costs, shares						72,000
Fair value of common stock											270,000
Debt issuance costs											$ 320,000				$ 320,000
Debt conversion price				$ 3.08
Increase in accrued interest				$ 10,000,000
Proceeds from debt net of issuance costs							$ 272,000
Trading price									$ 3.75		$ 3.75							$ 3.75
Issuance of shares ownership percentage						9.99%
Debt conversion, shares											176,000	[1],[2]			104,000	[4]
Note Holder Three [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares						72,000
Fair value of common stock						$ 270,000
Debt conversion price				$ 3.08
Increase in accrued interest				$ 10,000,000
Trading price						$ 3.75
Issuance of shares ownership percentage						9.99%
Note Holder Three [Member] | Series A Preferred Stock [Member]
Short-Term Debt [Line Items]
Face amount	2,420,000
Interest payable	$ 0
Debt conversion, shares	363,000
Preferred stock, stated value	$ 10
Conversion interest	150%
Imputed interest expense	$ 1,210,000
Debt conversion, value	3,630,000
Balance due to this lender	$ 0
Note Holder Three [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Floor price				$ 1.75
Note Holder Three [Member] | Lender [Member]
Short-Term Debt [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares							104,000
Fair value of common stock							$ 539,760
Controlling interest rate									5%		5%				5%			5%
Trading price							$ 5.19
Issuance of shares ownership percentage							9.99%
Note Holder One Two and Three [Member]
Short-Term Debt [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares		66,000
Fair value of common stock		$ 407,550
Share price		$ 6.18
Note Holder One Two and Three [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Debt conversion, shares	242,000
Stockholders equity	$ 0
Note Holder One Two and Three [Member] | Lender [Member]
Short-Term Debt [Line Items]
Issuance of shares ownership percentage		9.99%
Note Holder Four to Thirty Nine [Member]
Short-Term Debt [Line Items]
Face amount									$ 3,630,000		$ 3,630,000				$ 2,585,000			$ 3,630,000
Original issue discount											330,000				$ 235,000
Debt issuance costs											$ 2,350,387
Floor price									$ 1.75		$ 1.75				$ 1.75			$ 1.75
Increase in accrued interest											$ 3,000,000				$ 3,000,000
Proceeds from debt net of issuance costs											$ 3,300,000				$ 2,350,000
Note Holder Four to Thirty Nine [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Interest rate									8%		8%				8%			8%
Note Holder Four to Thirty Nine [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Interest rate									18%		18%				18%			18%
Note Holder Four to Thirty Nine [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Face amount	6,215,000
Losses on extinguishment of debt	0
Interest payable	$ 316,130
Debt conversion, shares	3,525,341
Conversion interest	150%
Imputed interest expense	$ 3,265,565
Debt conversion, value	9,796,696
Balance due to this lender	$ 0
Debt Instrument, Convertible, Conversion Price									$ 2.76		$ 2.76							$ 2.76
Note Holder Four to Thirty Nine [Member] | Lender [Member]
Short-Term Debt [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares											425,978
Fair value of common stock											$ 2,020,387
Note Holder Four to Thirty Nine [Member] | Lender [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Trading price									2.81		$ 2.81							2.81
Note Holder Four to Thirty Nine [Member] | Lender [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Trading price									$ 7.10		$ 7.10							$ 7.10
Note Holder Four to Thirty Nine [Member] | Michael Farkas [Member]
Short-Term Debt [Line Items]
Controlling interest rate									20%		20%				20%			20%
Notes Payable, Other Payables [Member]
Short-Term Debt [Line Items]
Face amount															$ 262,500
Original issue discount															250,000
Accrued interest															13,125
Repayments of debt															275,625
Note Holder Four [Member]
Short-Term Debt [Line Items]
Face amount															2,585,000
Original issue discount															235,000
Increase in accrued interest															3,000,000
Proceeds from debt net of issuance costs															$ 2,350,000
Debt conversion, shares
Note Holder Four [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Interest rate															8%
Note Holder Four [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Interest rate															18%
Note Holder Four [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Floor price															$ 1.75
Note Holder Four [Member] | Michael Farkas [Member]
Short-Term Debt [Line Items]
Controlling interest rate															20%
[1]See discussion below regarding global amendment for Notes #1, #2 and #3.[2]See discussion below regarding the limitation on the issuance of this lender due to a 9.99

Schedule of Operating Lease Ass

Schedule of Operating Lease Assets and Liabilities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Aug. 01, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Operating lease liability		$ 316,008		$ 546,022
Weighted average remaining lease term		1 year 3 months		2 years 3 months
Weighted average discount rate		5%		5%
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Operating lease - right-of-use asset - non-current	$ 121,438	$ 297,394		$ 521,782
Operating lease liability	$ 135,984	$ 316,008
Weighted average remaining lease term	6 months	1 year 3 months
Weighted average discount rate	5%	5%
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Operating lease - right-of-use asset - non-current	$ 230,606	$ 286,397	$ 316,557
Operating lease liability	$ 234,659	$ 287,994
Weighted average remaining lease term	2 years 9 months 29 days	3 years 6 months 29 days
Weighted average discount rate	5%	5%
Avishai Vaknin [Member]
Defined Benefit Plan Disclosure [Line Items]
Operating lease - right-of-use asset - non-current		$ 286,397	$ 316,557
Operating lease liability		$ 287,994
Weighted average remaining lease term		3 years 6 months 29 days
Weighted average discount rate		5%

Schedule of Components of Lease

Schedule of Components of Lease Expense (Details) - USD ($)			9 Months Ended		12 Months Ended
	Aug. 01, 2023	Jan. 01, 2022	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Amortization of right-of-use operating lease asset					$ 224,388	$ 213,415
Lease liability expense in connection with obligation repayment					21,389	32,362
Operating cash outflows from operating lease (obligation payment)		$ 21,773			251,403	246,538
Right-of-use asset obtained in exchange for new operating lease liability						735,197
Total operating lease costs					245,777	245,777
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of right-of-use operating lease asset			$ 175,956	$ 167,181
Lease liability expense in connection with obligation repayment			8,377	17,152
Total operating lease costs			184,333	184,333
Operating cash outflows from operating lease (obligation payment)			188,400	184,756
Right-of-use asset obtained in exchange for new operating lease liability
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of right-of-use operating lease asset			55,791
Lease liability expense in connection with obligation repayment			9,677
Total operating lease costs			65,468
Operating cash outflows from operating lease (obligation payment)	$ 6,955		63,012
Right-of-use asset obtained in exchange for new operating lease liability
Avishai Vaknin [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of right-of-use operating lease asset					30,160
Lease liability expense in connection with obligation repayment					6,212
Total operating lease costs					36,372
Operating cash outflows from operating lease (obligation payment)					34,775
Right-of-use asset obtained in exchange for new operating lease liability					$ 316,557

Schedule of Future Minimum Paym

Schedule of Future Minimum Payments Under Non-Cancellable Leases (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Year one		$ 256,414
Year two		69,421
Total undiscounted cash flows		325,835
Less: amount representing interest		(9,827)
Present value of operating lease liability		316,008	$ 546,022
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Remainder of year one	$ 68,014
Year one	69,421
Total undiscounted cash flows	137,435
Less: amount representing interest	(1,451)
Present value of operating lease liability	135,984	316,008
Less: current portion of operating lease liability	135,984	246,880	230,014
Long-term operating lease liability		69,128	316,008
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Remainder of year one	21,491
Year one	87,038
Year two	89,650
Year three	53,199
Total undiscounted cash flows	251,378
Less: amount representing interest	(16,719)
Present value of operating lease liability	234,659	287,994
Less: current portion of operating lease liability	76,742	72,034
Long-term operating lease liability	$ 157,917	215,960
Avishai Vaknin [Member]
Defined Benefit Plan Disclosure [Line Items]
Year one		84,503
Year two		87,038
Year three		89,650
Year four		53,199
Total undiscounted cash flows		314,390
Less: amount representing interest		(26,396)
Present value of operating lease liability		287,994
Less: current portion of operating lease liability		$ 72,034

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)			1 Months Ended		3 Months Ended						6 Months Ended	9 Months Ended		12 Months Ended
	Aug. 01, 2023 USD ($) ft²	Jan. 01, 2022 USD ($) ft²	Apr. 30, 2023 USD ($) $ / shares shares	Feb. 28, 2023 USD ($) $ / shares shares	Sep. 30, 2024 USD ($) shares	Jun. 30, 2024 USD ($) shares	Mar. 31, 2024 USD ($) shares	Sep. 30, 2023 USD ($) shares	Jun. 30, 2023 USD ($) shares	Mar. 31, 2023 USD ($) shares	Jun. 30, 2023 shares	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 03, 2021 ft²
Loss Contingencies [Line Items]
Finance lease					$ 0							$ 0		$ 0
Area of Land | ft²		5,778														5,778
Lessee, operating lease, term of contract		39 months
Monthly lease payment		$ 21,773												251,403	$ 246,538
Payments for rent															14,743
Lease right of use asset															735,197
Common stock received, value					$ 17,333	$ 104,000	$ 147,334	$ 38,269	$ 334,178	$ 116,250				$ 1,215,365	$ 1,309,524
Number of shares granted | shares														101,930	28,623
Shares remain unvested | shares					26,000							26,000		65,000
Stock issuance cost													$ 25,308	$ 25,308
Total monthly lease payment		$ 21,773
Shares Issued, Value, Share-Based Payment Arrangement, Forfeited														$ 23,920
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture | shares															28,623
Employment Agreements [Member]
Loss Contingencies [Line Items]
Stock based compensation												$ 268,667
Share-Based Payment Arrangement, Tranche Two [Member]
Loss Contingencies [Line Items]
Shares remain unvested | shares					13,000							13,000		32,500
Chief Technology Officer [Member]
Loss Contingencies [Line Items]
Shares remain unvested | shares														26,000
Chief Technology Officer [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Loss Contingencies [Line Items]
Shares remain unvested | shares														13,000
Common Stock [Member]
Loss Contingencies [Line Items]
Common stock received, value						$ 9			$ 0	$ 0		$ 9		$ 26	$ 2
Closing trading price, maximum | $ / shares															$ 60
Stock issuance cost														$ 717,600
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture | shares						88,336			74,045	2,604		88,336		268,986	18,373
Number of shares issued for services | shares					53,400		377	10,000						40,000	1,707
Common Stock [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Closing trading price, maximum | $ / shares														$ 7.65
Common Stock [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Closing trading price, maximum | $ / shares														$ 8.83
Common Stock [Member] | Non Independent Director [Member]
Loss Contingencies [Line Items]
Common stock received, shares | shares				4,167
Common stock received, value				$ 40,000
Closing trading price, maximum | $ / shares				$ 9.60
Shares vesting expense														$ 52,000
Stock Repurchased During Period, Shares | shares				4,167
Stock Repurchased During Period, Value				$ 40,000
Common Stock [Member] | Non Independent Director [Member] | Employment Agreement [Member]
Loss Contingencies [Line Items]
Shares vesting expense														$ 26,000
Common Stock [Member] | Chief Technology Officer [Member]
Loss Contingencies [Line Items]
Closing trading price, maximum | $ / shares			$ 6.40
Number of shares granted | shares			130,000
Number of shares granted, value			$ 832,000
Shares remain unvested | shares														104,000
Stock vested, value														$ 665,600
Shares vesting expense														52,000
Stock issuance cost														$ 717,600
Stock Repurchased During Period, Shares | shares			130,000											104,000
Stock Repurchased During Period, Value														$ 665,600
Shares Issued, Value, Share-Based Payment Arrangement, Forfeited			$ 832,000
Common Stock [Member] | Board of Directors [Member]
Loss Contingencies [Line Items]
Common stock received, value														$ 455,000
Number of shares granted | shares														88,336
Shares vesting expense													207,083	$ 238,334
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture | shares														88,336
Number of shares issued for services | shares											207,083			238,334
Common Stock [Member] | Board of Directors [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Closing trading price, maximum | $ / shares														$ 4.95
Common Stock [Member] | Board of Directors [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Closing trading price, maximum | $ / shares														$ 5.53
Common Stock [Member] | Board of Directors Member [Member]
Loss Contingencies [Line Items]
Number of shares granted, value														$ 455,000
Related Party [Member]
Loss Contingencies [Line Items]
Area of Land | ft²	1,200
Monthly lease payment	$ 6,955											$ 63,012
Lease right of use asset
Lease rate	3%
Lease right of use asset	$ 316,557				$ 230,606							$ 230,606		286,397
Stock based compensation														$ 1,215,365	$ 694,524
Related Party [Member] | Common Stock [Member]
Loss Contingencies [Line Items]
Closing trading price, maximum | $ / shares															$ 71.28
Number of shares issued for services | shares														268,986	18,373
Related Party [Member] | Common Stock [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Closing trading price, maximum | $ / shares														$ 4.38
Related Party [Member] | Common Stock [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Closing trading price, maximum | $ / shares														$ 8.78
Avishai Vaknin [Member]
Loss Contingencies [Line Items]
Area of Land | ft²	1,200
Lessee, operating lease, term of contract	48 months
Monthly lease payment														$ 34,775
Lease right of use asset														316,557
Lease rate	3%
Lease right of use asset	$ 316,557													$ 286,397
Total monthly lease payment	$ 6,955

Schedule of Dividends Payable (

Schedule of Dividends Payable (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Related Party [Member]
Class of Stock [Line Items]
Total dividend shares due	$ 30,737
Fair value of dividends payable	$ 84,834
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued	363,000	0
Preferred stock, shares outstanding	363,000	0
Stated value per share	$ 10	$ 10
Series A Convertible Preferred Stock [Member] | Related Party [Member]
Class of Stock [Line Items]
Preferred stock, shares issued	363,000
Preferred stock, shares outstanding	363,000
Stated value per share	$ 10
Dividend rate	10%
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued	140,000	0
Preferred stock, shares outstanding	140,000	0
Stated value per share	$ 10	$ 10
Series B Convertible Preferred Stock [Member] | Related Party [Member]
Class of Stock [Line Items]
Preferred stock, shares issued	140,000
Preferred stock, shares outstanding	140,000
Stated value per share	$ 10
Dividend rate	12%
Series A Preferred Stock [Member] | Related Party [Member]
Class of Stock [Line Items]
Dividend shares due per year	363,000
Market price - reporting period end date	$ 2.76
Minimum price - 70%/80% discount to market price	80%
Conversion price	$ 2.21
Dividend shares due per quarter	41,101
Allocation for days outstanding this period end	48.91%
Total dividend shares due	$ 20,104
Fair value of dividends payable	$ 55,486
Series B Preferred Stock [Member] | Related Party [Member]
Class of Stock [Line Items]
Dividend shares due per year	168,000
Market price - reporting period end date	$ 2.76
Minimum price - 70%/80% discount to market price	70%
Conversion price	$ 1.93
Dividend shares due per quarter	21,739
Allocation for days outstanding this period end	48.91%
Total dividend shares due	$ 10,633
Fair value of dividends payable	$ 29,348

Schedule of Company Nonvested S

Schedule of Company Nonvested Shares (Details) - $ / shares		9 Months Ended	12 Months Ended
	Dec. 31, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted Average Grant Date Fair Value Granted
Number of Shares Beginning			2,866
Weighted Average Grant Date Fair Value Beginning
Number of Shares Granted			101,930	28,623
Weighted Average Grant Date Fair Value Granted			$ 0.73
Number of Shares Vested	(260,000)	(104,000)	(104,000)
Number of Shares Ending				2,866
Weighted Average Grant Date Fair Value Ending
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Beginning		114,336	42,192
Weighted Average Grant Date Fair Value Beginning		$ 6.40	$ 1.40
Number of Shares Granted			330,554
Weighted Average Grant Date Fair Value Granted			$ 5.77
Number of Shares Vested		(88,336)	(104,699)
Weighted Average Grant Date Fair Value Vested		$ 5.15	$ 6.72
Number of Shares Cancelled/Forfeited			(153,711)
Weighted Average Grant Date Fair Value Cancelled/Forfeited			$ 5.53
Number of Shares Ending	114,336	26,000	114,336	42,192
Weighted Average Grant Date Fair Value Ending	$ 6.40	$ 6.40	$ 6.40	$ 1.40
Number of Shares Beginning		114,336	42,191	15,878
Weighted Average Grant Date Fair Value Beginning		$ 5.43	$ 1.40	$ 8.18
Number of Shares Granted			330,554	48,340
Weighted Average Grant Date Fair Value Granted			$ 5.77	$ 12.60
Number of Shares Vested			(104,698)	(20,277)
Weighted Average Grant Date Fair Value Vested			$ 6.72	$ 53.80
Number of Shares Cancelled/Forfeited			(153,711)	(1,750)
Weighted Average Grant Date Fair Value Cancelled/Forfeited			$ 5.53	$ 40
Number of Shares Ending	114,336		114,336	42,191	15,878
Weighted Average Grant Date Fair Value Ending	$ 5.43		$ 5.43	$ 1.40	$ 8.18

Schedule of Stock Option Activi

Schedule of Stock Option Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Number of Options Beginning	37,392	8,769
Weighted Average Exercise Price, Beginning	$ 19.05	$ 35.60
Weighted Average Remaining Contractual Term (years), Options		3 years 8 months 4 days	3 years 3 months
Aggregate Intrinsic Value, Outstanding beginning
Weighted Average Grant Date Fair Value Beginning
Number of Options Vested and Exercisable Beginning	34,526	8,769
Weighted Average Exercise Price, Vested and Exercisable Beginning	$ 19.44	$ 35.60
Weighted Average Remaining Contractual Term (years), Unvested and non-exercisable		3 years 5 months 19 days
Aggregate Intrinsic Value Vested and Exercisable, beginning
Weighted Average Grant Date Fair Value, Vested and Exercisable beginning
Number of Shares Beginning	2,866
Weighted Average Exercise Price, Unvested and non-exercisable Beginning	$ 14.36
Weighted Average Remaining Contractual Term (years), Unvested and non-exercisable		4 years 1 month 28 days
Aggregate Intrinsic Value, Unvested and non-exercisable beginning
Weighted Average Grant Date Fair Value, Unvested and non-exercisable beginning
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	101,930	28,623
Weighted Average Exercise Price, Granted	$ 17.41	$ 13.97
Weighted average grant date fair value Unvested and non-exercisable Ending	$ 0.73
Number of Options Exercised
Weighted Average Exercise Price, Exercised
Number of Options Cancelled/Forfeited	(139,322)
Weighted Average Exercise Price, Cancelled/Forfeited	$ 17.85
Number of Options Ending		37,392	8,769
Weighted Average Exercise Price, Ending		$ 19.05	$ 35.60
Aggregate Intrinsic Value, Outstanding ending
Weighted Average Grant Date Fair Value Ending
Number of Options Unvested and non-exercisable Ending		34,526	8,769
Weighted Average Exercise Price, Vested and Exercisable Ending		$ 19.44	$ 35.60
Aggregate Intrinsic Value, Vested and Exercisable ending
Weighted Average Grant Date Fair Value, Vested and Exercisable ending
Number of Shares Ending		2,866
Weighted Average Exercise Price, Unvested and non-exercisable ending		$ 14.36
Aggregate Intrinsic Value, Unvested and non-exercisable ending
Weighted Average Grant Date Fair Value, Unvested and non-exercisable ending
Aggregate Intrinsic Value Beginning
Weighted Average Remaining Contractual Term (years), Vested and Exercisable		3 years 5 months 19 days	3 years 3 months
Aggregate Intrinsic Value Vested and Exercisable Ending
Weighted average grant date fair value Vested and Exercisable Ending
Aggregate Intrinsic Value Unvested and non-exercisable Beginning
Weighted average grant date fair value Granted	$ 0.73	$ 12.49
Number of Options Cancelled/Forfeited	139,322
Aggregate Intrinsic Value Ending
Aggregate Intrinsic Value Unvested and non-exercisable Ending

Schedule of Fair Value Assumpti

Schedule of Fair Value Assumptions (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Expected term (years)	5 years	5 years
Expected volatility, minimum	59%
Expected volatility, maximum	62%
Expected dividend	0%	0%
Risk free interest rate	4%	1.64%

Schedule of Stock Warrant Activ

Schedule of Stock Warrant Activity (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Options Beginning		37,392	8,769
Weighted Average Exercise Price, Beginning		$ 19.05	$ 35.60
Weighted Average Remaining Contractual Term (years), Options Beginning			3 years 8 months 4 days	3 years 3 months
Aggregate Intrinsic Value Beginning
Number of Options Vested and Exercisable Beginning		34,526	8,769
Weighted Average Exercise Price, Vested and Exercisable Beginning		$ 19.44	$ 35.60
Weighted Average Remaining Contractual Term (years), Vested and Exercisable Beginning			3 years 5 months 19 days	3 years 3 months
Aggregate Intrinsic Value Vested and Exercisable Ending
Number of Shares Beginning		2,866
Weighted Average Grant Date Fair Value Beginning
Aggregate Intrinsic Value Unvested and non-exercisable Beginning
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross		101,930	28,623
Number of Warrants Exercised
Number of Warrants Cancelled/Forfeited		139,322
Number of Warrants Cancelled/Forfeited		(139,322)
Number of Options Ending			37,392	8,769
Weighted Average Exercise Price, Ending			$ 19.05	$ 35.60
Aggregate Intrinsic Value Ending
Number of Shares Ending			2,866
Weighted Average Exercise Price, Vested and Exercisable Ending			$ 19.44	$ 35.60
Number of Options Unvested and non-exercisable Ending			34,526	8,769
Weighted Average Grant Date Fair Value Ending
Aggregate Intrinsic Value Unvested and non-exercisable Ending
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants, Outstanding beginning	81,452	81,452
Weighted Average Exercise Price, Outstanding beginning	$ 10.36	$ 10.36
Weighted Average Remaining Contractual Term (years), Outstanding ending	9 months 25 days	1 year 2 months 19 days	2 years 2 months 19 days
Aggregate Intrinsic Value, Outstanding beginning	$ 36,030	$ 82,756
Number of Warrants, Vested and Exercisable beginning	81,452	81,452
Weighted Average Exercise Price, Vested and Exercisable beginning	$ 10.36	$ 10.36
Weighted Average Remaining Contractual Term (years), Vested and Exercisable ending	9 months 25 days	1 year 2 months 19 days	2 years 2 months 19 days
Aggregate Intrinsic Value, Vested and Exercisable beginning	$ 36,030	$ 82,756
Number of Warrants, Unvested and non-exercisable beginning
Weighted Average Exercise Price, Unvested and non-exercisable beginning
Aggregate Intrinsic Value, Unvested and non-exercisable beginning
Number of Warrants Granted
Number of Warrants Exercised
Number of Warrants Cancelled/Forfeited	(29,155)
Aggregate Intrinsic Value, Cancelled/Forfeited	$ 20.31
Number of Warrants, Outstanding ending	52,297	81,452	81,452
Weighted Average Exercise Price, Outstanding ending	$ 4.82	$ 10.36	$ 10.36
Aggregate Intrinsic Value, Outstanding ending	$ 12,913	$ 36,030	$ 82,756
Number of Warrants, Vested and Exercisable ending	52,297	81,452	81,452
Weighted Average Exercise Price, Vested and Exercisable ending	$ 4.82	$ 10.36	$ 10.36
Aggregate Intrinsic Value, Vested and Exercisable ending	$ 12,913	$ 36,030	$ 82,756
Number of Warrants, Unvested and non-exercisable ending
Weighted Average Exercise Price, Unvested and non-exercisable ending
Aggregate Intrinsic Value, Unvested and non-exercisable ending
Number of Options Beginning	81,452	81,452	81,452
Weighted Average Exercise Price, Beginning	$ 10.36	$ 10.36	$ 10.36
Weighted Average Remaining Contractual Term (years), Options Beginning		1 year 2 months 19 days	2 years 2 months 19 days	3 years 2 months 19 days
Aggregate Intrinsic Value Beginning	$ 36,030		$ 82,756
Number of Options Vested and Exercisable Beginning			81,452
Weighted Average Exercise Price, Vested and Exercisable Beginning	$ 10.36	$ 10.36	$ 10.36
Weighted Average Remaining Contractual Term (years), Vested and Exercisable Beginning		1 year 2 months 19 days	2 years 2 months 19 days	3 years 2 months 19 days
Aggregate Intrinsic Value Vested and Exercisable Ending		$ 36,030	$ 82,756
Number of Shares Beginning	81,452	81,452
Weighted Average Grant Date Fair Value Beginning
Aggregate Intrinsic Value Unvested and non-exercisable Beginning
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross
Number of Warrants Exercised
Number of Warrants Cancelled/Forfeited
Number of Warrants Cancelled/Forfeited
Number of Options Ending		81,452	81,452	81,452
Weighted Average Exercise Price, Ending		$ 10.36	$ 10.36	$ 10.36
Aggregate Intrinsic Value Ending		$ 36,030		$ 82,756
Number of Shares Ending		81,452	81,452
Weighted Average Exercise Price, Vested and Exercisable Ending		$ 10.36	$ 10.36	$ 10.36
Number of Options Unvested and non-exercisable Ending				81,452
Weighted Average Grant Date Fair Value Ending
Aggregate Intrinsic Value Unvested and non-exercisable Ending

Stockholders_ Equity (Deficit_2

Stockholders’ Equity (Deficit) (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended						9 Months Ended		12 Months Ended			21 Months Ended
	Aug. 16, 2024	Apr. 01, 2024	Mar. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2024	Sep. 25, 2024	Sep. 24, 2024	Jun. 14, 2024	Jun. 13, 2024	Mar. 01, 2024	Apr. 27, 2023	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				500,000,000					50,000,000	500,000,000			500,000,000	500,000,000	500,000,000	500,000,000	50,000,000				50,000,000
Preferred stock, shares authorized				5,000,000						5,000,000			5,000,000	5,000,000	5,000,000						50,000,000
Preferred stock, shares outstanding				0						0			0	0	0
Preferred stock, par value				$ 0.0001						$ 0.0001			$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock. voting rights				none									none	none
Dividends preferred stock										$ 0			$ 0	$ 0
Preferred stock liquidation preference value				$ 0						$ 0			$ 0	$ 0	$ 0
Preferred stock rights of redemption				$ 0						$ 0			$ 0	$ 0	$ 0
Preferred stock conversion price				$ 0						$ 0			$ 0	$ 0	$ 0
Preferred stock, shares issued				0						0			0	0	0
Common stock, shares outstanding				6,208,073						6,208,073			1,806,612	1,334,270	6,208,073
Common stock, par value				$ 0.0001						$ 0.0001			$ 0.0001	$ 0.0001	$ 0.0001
Common stock, voting rights										Voting at 1 vote per share			Voting at 1 vote per share
Stock sold for cash (ATM) - net of offering costs, shares										363,000
Stock sold for cash (ATM) - net									$ 25,308				$ 25,308
Shares issued														28,623
Shares issued, value				$ 17,333	$ 104,000	$ 147,334	$ 38,269	$ 334,178	$ 116,250				1,215,365	$ 1,309,524
Stock issued for service, value				$ 187,968			$ 119,750						$ 272,750
Debt conversion, value										$ 3,630,000
Debt Instrument, Convertible, Conversion Price				$ 2.21						$ 2.21					$ 2.21
Stock based compensation				17,333			114,834			268,667	143,001
Number of shares granted													101,930	28,623
Stock option grant date fair value													$ 23,920
Common stock, shares issued				6,208,073						6,208,073			1,806,612	1,334,270	6,208,073
Stock Issued During Period, Value, Acquisitions														$ 50,000
Shares Issued, Value, Share-Based Payment Arrangement, Forfeited													$ 23,920
Fair value adjustment of stock options														357,400
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period													139,322
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number				26,000						26,000			65,000		26,000
Expected term (years)													5 years	5 years
Expected volatility														62%
Expected dividend													0%	0%
Risk free interest rate													4%	1.64%
Number of common stock to be vested														2,866
Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized																		500,000,000
Debt Instrument, Face Amount		$ 1,070,000
Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized													100,000	100,000
Preferred stock, shares authorized																				50,000,000
Preferred stock, par value																				$ 0.00001
Common stock, shares outstanding													100,000	100,000
Common stock, par value													$ 0.001	$ 0.001
Stock sold for cash (ATM) - net													$ 3,700,000
Debt related interest expense													74,559	$ 1,732
Debt conversion, value										$ 9,800,449
Accrued salary													$ 209,106
Stock-based compensation expense										1,332,188
Common stock, shares issued													100,000	100,000
Next NRG Holding Corp [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized																				1,000,000,000
Preferred stock, shares authorized																				50,000,000
Preferred stock, par value																				$ 0.00001
Common stock, par value																				$ 0.00001
Stock sold for cash (ATM) - net												$ 3,700,000
Next NRG Holding Corp [Member] | Consulting Agreement [Member] | Compensation One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Description of compensation			$250,000 during year 1, with an increase of 4% annually each year thereafter,
Next NRG Holding Corp [Member] | Consulting Agreement [Member] | Compensation Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Description of compensation			2,700,000 share of Series A common stock and 1,800,000 shares of Series B common stock, vesting will occur ¼ on each anniversary at the end of month 12, 24, 36 and 48,
Next NRG Holding Corp [Member] | Consulting Agreement [Member] | Compensation Three [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Description of compensation			Based on mutually agreed upon key performance indicators, additional shares of Series A (900,000 shares) and B (600,000) shares common stock
Next NRG Holding Corp [Member] | Consulting Agreement [Member] | Compensation Four [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Description of compensation			Cash bonuses in year 4 and 5 based on mutually agreed upon key performance indicators.
Restricted Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrecognized stock compensation expense related to restricted stock				$ 62,400						$ 62,400					$ 62,400
Weighted average period for recognition										1 year 3 months 14 days			1 year 3 months 7 days
Number of shares granted													330,554	48,340
Unrecognized stock compensation expense related to restricted stock													$ 324,134
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number				26,000						26,000			114,336	42,192	26,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period										88,336			104,699
Number of common stock to be vested													114,336	42,191								15,878
Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued													101,930
Shares issued, value													$ 73,920
Number of shares granted													101,930	11,429
Stock option grant date fair value													$ 73,920
Stock-based compensation expense													7,973
Changes in stock option													0
Stock or Unit Option Plan Expense													7,973
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value														$ 153,125
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period														14,694
Employee Benefit and Share-Based Payment Arrangement, Noncash													9,375
Non vesting in service based grants													14,063
Minimum [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt Instrument, Convertible, Conversion Price		$ 1.75
Related Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accrued interest													72,428
Stock-based compensation expense													$ 1,215,365	$ 694,524
Related Party [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				1,000,000,000						1,000,000,000			1,000,000,000		1,000,000,000
Preferred stock, shares authorized				50,000,000						50,000,000					50,000,000
Preferred stock, par value				$ 0.00001						$ 0.00001					$ 0.00001
Common stock, shares outstanding				25,000,000						25,000,000			25,000,000		25,000,000
Share price				$ 0.00001						$ 0.00001					$ 0.00001
Debt related interest expense										$ 742					$ 74,559
Common stock, shares issued				29,500,000						29,500,000			29,500,000		29,500,000
Net effect on stockholders deficit										$ 0
Third Party [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock-based compensation expense				$ 570,937						$ 1,332,188
Notes Payable One [Member] | Related Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price													$ 4.85
Series A Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized				513,000						513,000			0		513,000
Preferred stock, shares outstanding				363,000						363,000			0		363,000
Preferred stock, par value				$ 0.0001						$ 0.0001			$ 0.0001		$ 0.0001
Preferred stock. voting rights													equivalent to the number of shares common stock into which this series is convertible
Preferred stock liquidation preference value				$ 0						$ 0			$ 0		$ 0
Preferred stock rights of redemption				$ 0						$ 0			$ 0		$ 0
Preferred stock, shares issued				363,000						363,000			0		363,000
Convertible Preferred stock stated value				$ 10						$ 10			$ 10		$ 10
Conversion price per share				$ 10						$ 10					$ 10
Convertible Preferred Stock, Conversion										80% of the minimum price at the issuance date, which is $2.21/share, to be converted into common stock, for the issuance of these 363,000 shares, this amount is a fixed conversion amount of 4.53 shares of common stock for each share of Series A, preferred stock held, there are no other provisions that could result in a variable number of shares required for settlement. Equivalent shares at September 30, 2024 are 1,644,022. (see Note 5 for calculation).
Convertible Preferred Stock, Dividends										10% per year (2.5% per quarter), will be accrued based on the stated value per share of $10/share, on a quarterly basis. These dividends are due in the form of common stock. The amount of dividend shares are calculated by taking the shares issued, multiplied by the stated value per share, that amount is then multiplied by the dividend percentage. The result was then multiplied by 80% of the quoted closing price at the date of issuance, which is $2.21/share. This amount is a fixed conversion price, there are no other provisions that could result in a variable number of shares required for settlement in the future			10% per year (2.5% per quarter), will be accrued based on the stated value per share of $10/share, on a quarterly basis. These dividends are due in the form of common stock. The amount of dividend shares are calculated by taking the shares issued, multiplied by the stated value per share, that amount is then multiplied by the dividend percentage. The result was then multiplied by 80% of the quoted closing price at the date of issuance, which is $2.21/share. This amount is a fixed conversion price, there are no other provisions that could result in a variable number of shares required for settlement in the future
Series A Convertible Preferred Stock [Member] | Related Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares outstanding				363,000						363,000					363,000
Preferred stock, shares issued				363,000						363,000					363,000
Convertible Preferred stock stated value				$ 10						$ 10					$ 10
Debt Instrument, Convertible, Liquidation Preference, Per Share	$ 10
Series B Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized				150,000						150,000			0		150,000
Preferred stock, shares outstanding				140,000						140,000			0		140,000
Preferred stock, par value				$ 0.0001						$ 0.0001			$ 0.0001		$ 0.0001
Preferred stock. voting rights										equivalent to the number of shares common stock into which this series is convertible			equivalent to the number of shares common stock into which this series is convertible
Preferred stock liquidation preference value				$ 0						$ 0			$ 0		$ 0
Preferred stock rights of redemption				$ 0						$ 0			$ 0		$ 0
Preferred stock, shares issued				140,000						140,000			0		140,000
Convertible Preferred stock stated value				$ 10						$ 10			$ 10		$ 10
Convertible Preferred Stock, Conversion										70% of the minimum price at the issuance date, which is $1.93/share, to be converted into common stock, for the issuance of these 140,000 shares, this amount is a fixed conversion amount of 5.18 shares of common stock for each share of Series B, preferred stock held, there are no other provisions that could result in a variable number of shares required for settlement. Equivalent shares at September 30, 2024 are 724,638.			70% of the minimum price at the issuance date, which is $1.93/share, to be converted into common stock, for the issuance of these 140,000 shares, this amount is a fixed conversion amount of 5.18 shares of common stock for each share of Series B, preferred stock held, there are no other provisions that could result in a variable number of shares required for settlement. Equivalent shares at September 30, 2024 are 724,638.
Convertible Preferred Stock, Dividends										12% per year (3% per quarter), will be accrued based on the stated value per share of $10/share, on a quarterly basis. These dividends are due in the form of common stock. The amount of dividend shares are calculated by taking the shares issued, multiplied by the stated value per share, that amount is then multiplied by the dividend percentage. The result was then multiplied by 70% of the quoted closing price at the date of issuance, which is $1.93/share. This amount is a fixed conversion price. There are no other provisions that could result in a variable number of shares required for settlement in the future			12% per year (3% per quarter), will be accrued based on the stated value per share of $10/share, on a quarterly basis. These dividends are due in the form of common stock. The amount of dividend shares are calculated by taking the shares issued, multiplied by the stated value per share, that amount is then multiplied by the dividend percentage. The result was then multiplied by 70% of the quoted closing price at the date of issuance, which is $1.93/share. This amount is a fixed conversion price. There are no other provisions that could result in a variable number of shares required for settlement in the future
Series B Convertible Preferred Stock [Member] | Related Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares outstanding				140,000						140,000					140,000
Preferred stock, shares issued				140,000						140,000					140,000
Convertible Preferred stock stated value				$ 10						$ 10					$ 10
Series B Preferred Stock [Member] | Nonconsolidated Investees, Other [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Ownership percentage				20%						20%					20%
Series B Preferred Stock [Member] | Related Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares										140,000
Stock sold for cash (ATM) - net										$ 1,400,000
Share price				$ 10						$ 10					$ 10
Series B Preferred Stock [Member] | Related Party [Member] | Nonconsolidated Investees, Other [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Ownership percentage				20%						20%					20%
Series A Preferred Stock [Member] | Related Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt Instrument, Face Amount	$ 2,420,000
Accrued interest	$ 0
Conversion interest	150%
Debt related interest expense	$ 1,210,000
Debt conversion, value	3,630,000
Balance due to this lender	$ 0
Series A Preferred Stock [Member] | Related Party [Member] | Nonconsolidated Investees, Other [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Ownership percentage				5%						5%					5%
Common Class A [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				500,000,000						500,000,000			500,000,000		500,000,000					500,000,000
Common stock, shares outstanding				15,000,000						15,000,000			0		15,000,000
Common stock, par value				$ 0.00001						$ 0.00001			$ 0.00001		$ 0.00001					$ 0.00001
Common stock, shares issued				17,700,000						17,700,000			0		17,700,000
Common Class A [Member] | Next NRG Holding Corp [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized																				500,000,000
Common Class A [Member] | Related Party [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				500,000,000						500,000,000			500,000,000		500,000,000
Preferred stock. voting rights										1			1
Common stock, shares outstanding				15,000,000						15,000,000			15,000,000		15,000,000
Common stock, par value				$ 0.00001						$ 0.00001			$ 0.00001		$ 0.00001
Stock sold for cash (ATM) - net of offering costs, shares										15,000,000
Common stock, shares issued				17,700,000						17,700,000			17,700,000		17,700,000
Common Class B [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				500,000,000						500,000,000			500,000,000		500,000,000					500,000,000
Common stock, shares outstanding				10,000,000						10,000,000			0		10,000,000
Common stock, par value				$ 0.00001						$ 0.00001			$ 0.00001		$ 0.00001					$ 0.00001
Common stock, shares issued				11,800,000						11,800,000			0		11,800,000
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures										$ 761,250
Common Class B [Member] | Next NRG Holding Corp [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized																				500,000,000
Common Class B [Member] | Related Party [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				500,000,000						500,000,000			500,000,000		500,000,000
Preferred stock. voting rights										10			10
Common stock, shares outstanding				10,000,000						10,000,000			10,000,000		10,000,000
Common stock, par value				$ 0.00001						$ 0.00001			$ 0.00001		$ 0.00001
Stock sold for cash (ATM) - net of offering costs, shares										10,000,000
Common stock, shares issued				11,800,000						11,800,000			11,800,000		11,800,000
Exchange shares										100,000
Series X Preferred Stock [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized				50,000,000						50,000,000			50,000,000		50,000,000					1
Preferred stock, shares outstanding				1						1			0		1
Preferred stock, par value				$ 0.00001						$ 0.00001			$ 0.00001		$ 0.00001
Preferred stock, shares issued				1						1			0		1
Series X Preferred Stock [Member] | Related Party [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares outstanding				1						1					1
Preferred stock, par value				$ 0.00001						$ 0.00001					$ 0.00001
Preferred stock. voting rights										A
Preferred stock, shares issued				1						1					1
Preferred stock shares designated				1						1					1
Series A and B Common Stock [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of common stock to be vested				4,500,000						4,500,000					4,500,000
Series A and B Common Stock [Member] | Restricted Stock [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted average period for recognition										3 years 8 months 1 day
Number of shares granted										4,500,000
Unrecognized stock compensation expense related to restricted stock				$ 8,373,750						$ 8,373,750					$ 8,373,750
Number of common stock to be vested				4,500,000						4,500,000					4,500,000
Series A and B Common Stock [Member] | Third Party [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price			$ 2.03			$ 2.03
Stock-based compensation expense			$ 9,135,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized													500,000,000	500,000,000
Common stock, shares outstanding													1,806,612	1,334,270
Common stock, par value													$ 0.0001	$ 0.0001
Common stock, voting rights													Voting at 1 vote per share	Voting at 1 vote per share
Stock sold for cash (ATM) - net of offering costs, shares									3,357				3,357
Stock sold for cash (ATM) - net									$ 0
Share price														$ 60
Shares issued					88,336			74,045	2,604	88,336			268,986	18,373
Shares issued, value					$ 9			$ 0	$ 0	$ 9			$ 26	$ 2
Stock based payments										268,658
Stock issued for service				53,400		377	10,000						40,000	1,707
Stock issued for service, value				$ 5			$ 1						$ 4	$ 102,759
Stock issued for cash							708						3,357	1,707
Stock issued for debt issuance costs, value													$ 25,308
Deferred offering costs													$ 25,308
Common stock, shares issued													1,806,612	1,334,270
Commission percentage													3%
Stock Issued During Period, Shares, Acquisitions														2,016
Stock Issued During Period, Value, Acquisitions
Common Stock [Member] | Acquisition [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price														$ 24.80
Common Stock [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price													$ 7.65
Share price													4.80
Common Stock [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price													8.83
Share price													$ 11.98
Common Stock [Member] | Related Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price														$ 71.28
Stock issued for service													268,986	18,373
Stock issued for service, value													$ 1,215,365	$ 1,309,524
Debt Instrument, Face Amount				6,215,000						6,215,000					$ 6,215,000
Accrued interest				316,130						$ 316,130					316,130
Conversion of debt - related party - common stock, shares										3,525,341
Conversion interest										150%
Debt related interest expense										$ 3,265,565
Debt conversion, value										9,796,696
Balance due to this lender				$ 0						$ 0					$ 0
Debt Instrument, Convertible, Conversion Price				$ 2.76						$ 2.76					$ 2.76
Common Stock [Member] | Related Party [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price													$ 4.38
Common Stock [Member] | Related Party [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price													$ 8.78
Common Stock [Member] | Notes Payable [Member] | Related Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares										425,978			264,000
Stock sold for cash (ATM) - net										$ 2,020,387			$ 919,500
Number of shares remain unissued													104,000
Issuance of shares ownership percentage													9.99%
Common Stock [Member] | Notes Payable [Member] | Related Party [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price				2.81						$ 2.81			$ 5.18		2.81
Common Stock [Member] | Notes Payable [Member] | Related Party [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price				7.10						$ 7.10			$ 6.78		7.10
Common Stock [Member] | Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion of debt - related party - common stock, shares										363,000
Board of Directors Chairman [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized																		500,000,000	50,000,000
Consultants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares granted														2,500
Number of shares granted													80,000
Shares Issued, Shares, Share-Based Payment Arrangement, before Forfeiture													80,000
Stock option grant date fair value														$ 7,400
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number														1,250
Share based compensation arrangement by share based payment award options vested and expected to vest outstanding fair value														$ 3,700
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number														1,250
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period														3,700
Consultants [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued for service										53,777			40,000
Stock issued for service, value										$ 187,968			$ 272,750
Consultants [Member] | Common Stock [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price				0.0001						$ 0.0001			$ 4.80		0.0001
Consultants [Member] | Common Stock [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price				3.52						3.52			$ 11.98		3.52
Lender [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock sold for cash (ATM) - net of offering costs, shares		156,000
Lender [Member] | Notes Payable [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Controlling interest rate													5%
Lender [Member] | Notes Payable One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Controlling interest rate													5%
Chief Executive Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares granted													21,930
Accrued salary													$ 50,000
Chief Executive Officer [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares outstanding													100,000
Common stock, shares issued													100,000
Chief Executive Officer [Member] | Series X Preferred Stock [Member] | Next NRG Holding Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, par value				$ 0.00001						$ 0.00001					$ 0.00001
Preferred stock shares designated				1						1					1
Preferred stock designated value				$ 1						$ 1					$ 1
Officers and Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares granted														26,123
Stock Issued During Period, Value, Stock Options Exercised														$ 350,000
Stock based compensation expense													$ 1,525,146	$ 1,412,283

Material Definitive Agreement_2

Material Definitive Agreement as Amended and Reverse Acquisition (Details Narrative) - USD ($)						3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 25, 2024	Jan. 19, 2024	Dec. 31, 2023	Nov. 02, 2023	Aug. 10, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Sep. 24, 2024	Jan. 31, 2024	Apr. 27, 2023	Mar. 31, 2023
Vested share						17,333	114,834	268,667	143,001
Restricted Investments		$ 100,000,000
Deployment costs		100,000,000
Additional paid in capital		$ 25,000,000	$ 43,410,653			$ 62,298,941		$ 62,298,941		$ 43,410,653	$ 40,675,063
Common stock, shares authorized	500,000,000		500,000,000			500,000,000		500,000,000		500,000,000	500,000,000	50,000,000		50,000,000	50,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares			260,000					104,000		104,000
Michael Farkas [Member]
Ownership percentage				20%
Common Stock [Member]
Stock issued during period acquisition											2,016
Common stock, shares authorized			500,000,000							500,000,000	500,000,000
Next NRG Holding Corp [Member]
Closing agreement description	(i) that the Company take the actions necessary to amend its certificate of incorporation to increase the number of authorized shares of Common Stock from 50,000,000 shares of Common Stock to 500,000,000 shares of Common Stock, (ii) the receipt of the requisite stockholder approval, (iii) the receipt of the requisite third-party consents and (iv) compliance with the rules and regulations of The Nasdaq Stock Market
Restricted Stock [Member]
Shares issued								88,336		104,699
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares										104,698	20,277
Next NRG Holding Corp [Member]
Membership interest					100%								100%
Additional paid in capital			$ 77,521							$ 77,521	$ 2,962
Common stock, shares authorized			100,000							100,000	100,000
Stat E I Inc [Member]
Vested share	50,000,000
Shares subject to forfeiture	50,000,000
Stat E I Inc [Member] | Restricted Stock [Member]
Vested share		50,000,000
Shares subject to forfeiture		50,000,000
Shares issued		25,000,000
Material Definitive Agreement [Member] | Common Stock [Member]
Shares, Issued					40,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares				14,000,000
Material Definitive Agreement [Member] | Common Stock [Member] | Electric Vehicle and Battery [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares				12,000,000
Material Definitive Agreement [Member] | Next NRG Holding Corp [Member]
Membership interest	100%				100%
Stock issued during period acquisition	100,000,000				40,000,000
Exchange Agreement [Member] | Stat E I Inc [Member] | Restricted Stock [Member]
Shares issued		25,000,000

Schedule of Gain on Lease Termi

Schedule of Gain on Lease Termination (Details) - Forecast [Member]	3 Months Ended
	Dec. 31, 2024 USD ($)
ROU liability	$ 234,659
ROU asset	230,606
Gain on lease termination	$ 4,053

Schedule of Unrealized Gains, L

Schedule of Unrealized Gains, Losses, and Fair Value (Details) - Corporate Bond Securities [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost		$ 2,164,672
Gross unrealized gains (loss)		(44,590)
Fair value		$ 2,120,082

Schedule of Notes Payable Relat

Schedule of Notes Payable Related Parties (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Balance - December 31, 2023	$ 4,802,115
Advances		5,267,500
Notes Payable, Debt discount		(1,608,900)
Notes Payable, Amortization of debt discount		1,406,015
Repayments		(262,500)
Balance - September 30, 2024		4,802,115
Related Party [Member]
Restructuring Cost and Reserve [Line Items]
Balance - December 31, 2023	5,005,000
Advances	3,630,000	5,267,500
Notes Payable, Debt discount	(2,020,387)	(1,608,900)
Notes Payable, Amortization of debt discount	2,553,272	1,406,015
Balance - September 30, 2024		5,005,000
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Balance - December 31, 2023	3,869,650	34,650
Notes Payable, Debt discount	(2,113,215)
Notes Payable, Amortization of debt discount	1,210,625
Balance - September 30, 2024	16,377,442	3,869,650
Notes Payable, Proceeds	18,004,250	3,835,000
Notes Payable, Repayments	(4,593,869)
Next NRG Holding Corp [Member] | Related Party [Member]
Restructuring Cost and Reserve [Line Items]
Balance - December 31, 2023	3,869,650	34,650
Notes Payable, Debt discount
Notes Payable, Amortization of debt discount
Balance - September 30, 2024	10,648,000	3,869,650
Notes Payable, Proceeds		3,835,000
Notes Payable - Related Party, Proceeds	6,928,000
Notes Payable, Repayments	(149,650)
Next NRG Holding Corp [Member] | Nonrelated Party [Member]
Restructuring Cost and Reserve [Line Items]
Balance - December 31, 2023
Notes Payable, Debt discount	(2,113,215)
Notes Payable, Amortization of debt discount	1,210,625
Balance - September 30, 2024	5,729,442
Notes Payable, Proceeds	11,076,250
Notes Payable, Repayments	$ (4,444,219)

Schedule of Company_s Notes Pay

Schedule of Company’s Notes Payable Related Parties (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024		Dec. 31, 2023		Dec. 31, 2022
Short-Term Debt [Line Items]
Notes payable, gross
Unamortized debt discount
Related Party [Member]
Short-Term Debt [Line Items]
Notes payable, gross			$ 5,005,000
Unamortized debt discount			202,885
Notes payable – related party			$ 4,802,115
Note Holder One [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 19, 2023		Apr. 19, 2023
Maturity Date	Jul. 17, 2024		Apr. 19, 2024
Shares Issued with Debt	100,000	[1],[2]	100,000
Interest Rate	10%		10%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 1,500,000
Note Holder Two [Member]
Short-Term Debt [Line Items]
Issue Date	Sep. 22, 2023		Sep. 22, 2023	[3]
Maturity Date	Jul. 17, 2024		Apr. 19, 2024
Shares Issued with Debt	60,000	[1],[2]	60,000	[3]
Interest Rate	10%		10%	[3]
Default Interest Rate	18%		18%	[3]
Collateral	All assets		All assets	[3]
Collateral amount			$ 600,000	[3]		[3]
Note Holder Three [Member]
Short-Term Debt [Line Items]
Issue Date	Oct. 13, 2023		Oct. 13, 2023	[4]
Maturity Date	Jul. 17, 2024		Apr. 19, 2024
Shares Issued with Debt	176,000	[1],[2]	104,000	[4]
Interest Rate	0%		0%	[4]
Default Interest Rate	18%		18%	[4]
Collateral	All assets		All assets	[4]
Collateral amount			$ 320,000	[4]		[4]
Note Holder Four [Member]
Short-Term Debt [Line Items]
Issue Date	Jul. 05, 2023		Jul. 05, 2023
Maturity Date	Aug. 16, 2024		Jan. 05, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 440,000
Note Holder Five [Member]
Short-Term Debt [Line Items]
Issue Date	Aug. 02, 2023		Aug. 02, 2023
Maturity Date	Aug. 16, 2024		Feb. 02, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 440,000
Note Holder Six [Member]
Short-Term Debt [Line Items]
Issue Date	Aug. 23, 2023		Aug. 23, 2023
Maturity Date	Aug. 16, 2024		Feb. 23, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 110,000
Note Holder Seven [Member]
Short-Term Debt [Line Items]
Issue Date	Aug. 30, 2023		Aug. 30, 2023
Maturity Date	Aug. 16, 2024		Feb. 29, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 165,000
Note Holder Eight [Member]
Short-Term Debt [Line Items]
Issue Date	Sep. 06, 2023		Sep. 06, 2023
Maturity Date	Aug. 16, 2024		Jan. 06, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 220,000
Note Holder Nine [Member]
Short-Term Debt [Line Items]
Issue Date	Sep. 13, 2023		Sep. 13, 2023
Maturity Date	Aug. 16, 2024		Jan. 13, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 110,000
Note Holder Ten [Member]
Short-Term Debt [Line Items]
Issue Date	Nov. 03, 2023		Nov. 03, 2023
Maturity Date	Aug. 16, 2024		Jan. 03, 2024
Shares Issued with Debt
Interest Rate			8%
Default Interest Rate			18%
Collateral	All assets		All assets
Collateral amount			$ 165,000
Note Holder Eleven [Member]
Short-Term Debt [Line Items]
Issue Date	Nov. 21, 2023		Nov. 21, 2023
Maturity Date	Aug. 16, 2024		Jan. 21, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 220,000
Note Holder Twelve [Member]
Short-Term Debt [Line Items]
Issue Date	Dec. 04, 2023		Dec. 04, 2023
Maturity Date	Aug. 16, 2024		Feb. 04, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 220,000
Note Holder Thirteen [Member]
Short-Term Debt [Line Items]
Issue Date	Dec. 13, 2023		Dec. 13, 2023
Maturity Date	Aug. 16, 2024		Feb. 13, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 165,000
Note Holder Fourteen [Member]
Short-Term Debt [Line Items]
Issue Date	Dec. 18, 2023		Dec. 18, 2023
Maturity Date	Aug. 16, 2024		Feb. 18, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 110,000
Note Holder Fifteen [Member]
Short-Term Debt [Line Items]
Issue Date	Dec. 20, 2023		Dec. 20, 2023
Maturity Date	Aug. 16, 2024		Feb. 20, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 55,000
Note Holder Sixteen [Member]
Short-Term Debt [Line Items]
Issue Date	Dec. 27, 2023		Dec. 27, 2023
Maturity Date	Aug. 16, 2024		Feb. 27, 2024
Shares Issued with Debt
Interest Rate	8%		8%
Default Interest Rate	18%		18%
Collateral	All assets		All assets
Collateral amount			$ 165,000
[1]See discussion below regarding global amendment for Notes #1, #2 and #3.[2]See discussion below regarding the limitation on the issuance of this lender due to a 9.99

Schedule of Notes Payable Non -

Schedule of Notes Payable Non - Vehicles (Details) - USD ($)	1 Months Ended		9 Months Ended		12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Balance - December 31, 2023			$ 4,802,115
Amortization of debt discount			(2,573,317)	(755,457)	(1,403,244)
Repayments				(262,500)	(262,500)	(657,719)
Balance - September 30, 2024					4,802,115
Collateral amount
Notes payable					$ 4,802,115
Note Holder One [Member]
Property, Plant and Equipment [Line Items]
Notes issuance date			Apr. 19, 2023		Apr. 19, 2023
Debt instrument collateral			All assets		All assets
Collateral amount					$ 1,500,000
Interest rate stated percentage			10%		10%
Non Vehicles [Member]
Property, Plant and Equipment [Line Items]
Balance - December 31, 2023			$ 126,440
Face amount of note			277,500		275,250
Repayments			(235,242)		(133,289)
Balance - September 30, 2024			165,769		126,440
Notes payable			165,769		126,440
Non Vehicles [Member] | Note Holder One [Member]
Property, Plant and Equipment [Line Items]
Balance - December 31, 2023			$ 126,440
Face amount of note					275,250
Debt discount	$ (57,869)	$ (25,250)			(25,250)
Amortization of debt discount					9,729
Repayments					(133,289)
Balance - September 30, 2024					$ 126,440
Notes issuance date			Apr. 16, 2023		Apr. 16, 2023
Debt instrument maturity date description			December 12, 2024		December 12, 2024
Debt instrument collateral			All assets		All assets
Collateral amount					$ 141,961
Interest rate stated percentage					6.50%
Collateral amount					$ 15,521
Notes payable					$ 126,440

Schedule of Notes Payable for V

Schedule of Notes Payable for Vehicles (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Balance - December 31, 2023	$ 4,802,115
Repayments	(844,429)	(680,110)	(945,243)
Balance - September 30, 2024			4,802,115
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Balance - December 31, 2023	1,173,278	$ 2,009,896	2,009,896	476,313
Acquisition of vehicles in exchange for notes payable				2,166,643
Repayments			(836,618)	(633,060)
Balance - September 30, 2024	$ 559,565		$ 1,173,278	$ 2,009,896

Schedule of the Company_s Notes

Schedule of the Company’s Notes Payable for Vehicles (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Sep. 30, 2024	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Notes payable	$ 4,802,115
Notes payable long term	353,490	$ 512,618	1,198,380
Vehicles [Member]
Short-Term Debt [Line Items]
Notes payable	1,173,278	559,565	2,009,896	$ 476,313
Notes payable current	819,788		811,516
Notes payable long term	$ 353,490		1,198,380
Notes Payable Thirty [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Jan. 15, 2021
Maturity Date	Nov. 15, 2025
Interest Rate	11%
Collateral	This vehicle
Collateral amount	$ 28,370		40,976
Notes Payable Thirty Two [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 09, 2019
Maturity Date	Dec. 12, 2023
Interest Rate	7.44%
Collateral	This vehicle
Collateral amount			8,174
Notes Payable Thirty Three [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 09, 2019
Maturity Date	Dec. 12, 2023
Interest Rate	7.44%
Collateral	This vehicle
Collateral amount			6,986
Notes Payable Thirty Four [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 09, 2019
Maturity Date	Feb. 17, 2024
Interest Rate	4.90%
Collateral	This vehicle
Collateral amount	$ 1,873		10,670
Notes Payable Thirty Five [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Dec. 15, 2021
Maturity Date	Dec. 18, 2024
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 37,823		74,357
Notes Payable Thirty Six [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Dec. 16, 2021
Maturity Date	Dec. 18, 2024
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 37,023		72,784
Notes Payable Thirty Seven [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Jan. 11, 2022
Maturity Date	Jan. 25, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 40,911		83,505
Notes Payable Thirty Eight [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Jan. 11, 2022
Maturity Date	Jan. 25, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 40,911		83,505
Notes Payable Thirty Nine [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Jan. 11, 2022
Maturity Date	Jan. 25, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 40,911		83,505
Notes Payable Fourty [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Jan. 11, 2022
Maturity Date	Jan. 25, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 40,911		83,505
Notes Payable Fourty One [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Feb. 08, 2022
Maturity Date	Feb. 10, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 43,046		78,585
Notes Payable Fourty Two [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Feb. 08, 2022
Maturity Date	Feb. 10, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 43,046		78,585
Notes Payable Fourty Three [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Feb. 08, 2022
Maturity Date	Feb. 10, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 43,944		80,226
Notes Payable Fourty Four [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Feb. 08, 2022
Maturity Date	Feb. 10, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 43,045		78,585
Notes Payable Fourty Five [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 05, 2022
Maturity Date	Apr. 20, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 50,157		86,271
Notes Payable Fourty Six [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 05, 2022
Maturity Date	Apr. 20, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 50,157		86,271
Notes Payable Fourty Seven [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 05, 2022
Maturity Date	Apr. 20, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 51,157		86,270
Notes Payable Fourty Eight [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 05, 2022
Maturity Date	Apr. 20, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 50,862		87,481
Notes Payable Fourty Nine [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 05, 2022
Maturity Date	Apr. 20, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 50,925		87,594
Notes Payable Fifty [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 05, 2022
Maturity Date	Apr. 20, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 50,925		87,594
Notes Payable Fifty One [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 05, 2022
Maturity Date	Apr. 20, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 50,925		87,594
Notes Payable Fifty Two [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 05, 2022
Maturity Date	Apr. 20, 2025
Interest Rate	3.50%
Collateral	This vehicle
Collateral amount	$ 50,925		87,594
Notes Payable Fifty Three [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Aug. 04, 2022
Maturity Date	Aug. 18, 2025
Interest Rate	4.99%
Collateral	This vehicle
Collateral amount	$ 20,837		32,536
Notes Payable Fifty Four [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Aug. 04, 2022
Maturity Date	Aug. 18, 2025
Interest Rate	4.99%
Collateral	This vehicle
Collateral amount	$ 20,838		32,536
Notes Payable Fifty Five [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Nov. 01, 2021
Maturity Date	Nov. 11, 2025
Interest Rate	4.84%
Collateral	This vehicle
Collateral amount	$ 17,913		26,578
Notes Payable Fifty Six [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Nov. 01, 2021
Maturity Date	Nov. 11, 2025
Interest Rate	0%
Collateral	This vehicle
Collateral amount	$ 18,572		28,261
Notes Payable Fifty Seven [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Nov. 01, 2021
Maturity Date	Nov. 11, 2025
Interest Rate	0%
Collateral	This vehicle
Collateral amount	$ 18,572		28,261
Notes Payable Fifty Eight [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Jun. 01, 2022
Maturity Date	May 23, 2026
Interest Rate	0.90%
Collateral	This vehicle
Collateral amount	$ 24,035		33,813
Notes Payable Fifty Nine [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Jun. 01, 2022
Maturity Date	May 23, 2026
Interest Rate	0.90%
Collateral	This vehicle
Collateral amount	$ 24,032		33,813
Notes Payable Sixty [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 27, 2022
Maturity Date	May 10, 2027
Interest Rate	9.05%
Collateral	This vehicle
Collateral amount	$ 107,047		132,246
Notes Payable Sixty One [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Issue Date	Apr. 27, 2022
Maturity Date	May 01, 2026
Interest Rate	8.50%
Collateral	This vehicle
Collateral amount	$ 73,585		101,237
Notes Payable [Member] | Vehicles [Member]
Short-Term Debt [Line Items]
Notes payable	1,173,278	559,565	$ 2,009,896
Notes payable current	819,788	213,706
Notes payable long term	$ 353,490	$ 345,859

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)

3 Months Ended

9 Months Ended

12 Months Ended

Oct. 01, 2024 USD ($) ft²

Jul. 25, 2024

Jun. 19, 2024

Apr. 01, 2024 USD ($) $ / shares shares

Aug. 22, 2023 shares

Aug. 01, 2023 USD ($) ft²

Apr. 27, 2023 shares

Jan. 01, 2022 USD ($) ft²

Dec. 31, 2024 USD ($)

Mar. 31, 2023 USD ($) shares

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

Sep. 30, 2023 USD ($)

Dec. 31, 2024 USD ($)

Dec. 31, 2023 USD ($) shares

Dec. 31, 2022 USD ($) shares

Oct. 07, 2024 USD ($)

Sep. 25, 2024 shares

Sep. 24, 2024 shares

Jun. 14, 2024 shares

Mar. 01, 2024 shares

Jan. 01, 2024

Dec. 03, 2021 ft²

Subsequent Event [Line Items]

Area of Land | ft²

5,778

5,778

Lease term

39 months

Monthly lease payment

$ 21,773

$ 251,403

$ 246,538

Proceeds from Notes Payable

$ 250,000

$ 250,000

$ 250,000

$ 2,191,308

Stock sold for cash (ATM) - net of offering costs, shares | shares

363,000

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 2.21

Listing value of requirred shares | shares

2,500,000

Common stock shares authorized | shares

50,000,000

50,000,000

500,000,000

500,000,000

500,000,000

500,000,000

50,000,000

Reverse stock split

1:2.5 reverse stock split

1:8 reverse stock split

Cash

$ 828,185

$ 226,985

$ 2,066,793

Stock sold for cash (ATM) - net

$ 25,308

$ 25,308

Next NRG Holding Corp [Member]

Subsequent Event [Line Items]

Proceeds from Notes Payable

$ 5,000,000

Promissory note

150%

7%

Common stock shares authorized | shares

100,000

100,000

Cash

$ 83,373

$ 544,276

$ 1,457

Stock sold for cash (ATM) - net

3,700,000

Minimum [Member] | Next NRG Holding Corp [Member]

Subsequent Event [Line Items]

Annual interest percentage

5%

5%

Maximum [Member] | Next NRG Holding Corp [Member]

Subsequent Event [Line Items]

Annual interest percentage

6%

6%

Subsequent Event [Member]

Subsequent Event [Line Items]

Principal amount

$ 1,070,000

Debt Conversion, Original Debt, Amount

100,000

Proceeds from Notes Payable

970,000

Increase in accrued interest

$ 3,000,000

Common stock shares authorized | shares

500,000,000

Reverse stock split

1:2.5 reverse stock split

Subsequent Event [Member] | Next NRG Holding Corp [Member]

Subsequent Event [Line Items]

Promissory note

7%

7%

Common stock shares authorized | shares

1,000,000,000

Payoff amount

$ 3,700,000

Cash

$ 5,500,000

$ 5,500,000

Stock sold for cash (ATM) - net

$ 3,700,000

Subsequent Event [Member] | Purchase Agreement [Member] | Convertible Promissory Note [Member] | Next NRG Holding Corp [Member]

Subsequent Event [Line Items]

Principal amount

$ 5,000,000

Promissory note

2%

Annual interest percentage

12%

Subsequent Event [Member] | Lender [Member]

Subsequent Event [Line Items]

Stock sold for cash (ATM) - net of offering costs, shares | shares

156,000

Subsequent Event [Member] | Michael Farkas [Member]

Subsequent Event [Line Items]

Controlling interest rate

20%

Subsequent Event [Member] | Minimum [Member]

Subsequent Event [Line Items]

Promissory note

8%

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 1.75

Subsequent Event [Member] | Maximum [Member]

Subsequent Event [Line Items]

Promissory note

18%

Related Party [Member]

Subsequent Event [Line Items]

Area of Land | ft²

1,200

Monthly lease payment

$ 6,955

$ 63,012

Lease rate

3%

Lease right of use asset

$ 316,557

$ 230,606

$ 286,397

Related Party [Member] | Next NRG Holding Corp [Member]

Subsequent Event [Line Items]

Common stock shares authorized | shares

1,000,000,000

1,000,000,000

Annual interest percentage

8%

Related Party [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Area of Land | ft²

3,500

Lease term

36 months

Monthly lease payment

$ 10,300

Lease rate

3%

Lease right of use asset

$ 340,368

Forecast [Member]

Subsequent Event [Line Items]

Gain on lease termination

$ 4,053

Schedule of Purchase Price Allo

Schedule of Purchase Price Allocation at Fair Value (Details) - USD ($)		12 Months Ended
	Mar. 11, 2022	Dec. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Cash			$ 321,250
Full Service Fueling [Member]
Business Acquisition [Line Items]
Cash	$ 321,250
Common stock	50,000
Fair value of consideration transferred	371,250
Palmdale Oil Company Inc [Member]
Business Acquisition [Line Items]
Total assets acquired	334,394
Goodwill	36,856
Palmdale Oil Company Inc [Member] | Vehicles [Member]
Business Acquisition [Line Items]
Total assets acquired	153,000
Palmdale Oil Company Inc [Member] | Customer Lists [Member]
Business Acquisition [Line Items]
Total assets acquired	66,413
Palmdale Oil Company Inc [Member] | Loading Rack License [Member]
Business Acquisition [Line Items]
Total assets acquired	58,857
Palmdale Oil Company Inc [Member] | Other Identifiable Intangibles [Member]
Business Acquisition [Line Items]
Total assets acquired	$ 56,124

Acquisition (Details Narrative)

Acquisition (Details Narrative) - USD ($)		12 Months Ended
	Mar. 11, 2022	Dec. 31, 2022
Business Acquisition [Line Items]
Stock Issued During Period, Value, Acquisitions		$ 50,000
Palmdale Oil Company Inc [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired	$ 321,250
Cash Acquired from Acquisition	$ 3,750
Stock Issued During Period, Shares, Acquisitions	2,016
Stock Issued During Period, Value, Acquisitions	$ 50,000
Goodwill	$ 36,856

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Stock based compensation		$ 142,000	$ 203,000
Intangibles		719,000	908,000
Net operating loss carryforwards		10,775,000	8,147,000
Lease liabilities		80,000	138,000
Capitalized research expenditures		367,000	354,000
Bad debt reserve		21,000
Other		9,000	8,000
Total deferred tax assets		12,113,000	9,758,000
Depreciation		(683,000)	(872,000)
Prepaid assets		(47,000)	(34,000)
Right-of-Use asset		(75,000)	(132,000)
Total deferred tax liabilities		(805,000)	(1,038,000)
Deferred Tax Assets		11,308,000	8,720,000
Less: valuation allowance		(11,308,000)	(8,720,000)
Net deferred tax asset recorded
Less: valuation allowance		$ 11,308,000	$ 8,720,000

Schedule of Income Tax Benefit

Schedule of Income Tax Benefit and Related Valuation Allowance (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Current
Deferred	(2,588,000)	(4,149,000)
Total income tax provision (benefit)	(2,588,000)	(4,149,000)
Less: valuation allowance	2,588,000	4,149,000
Total Tax Provision

Schedule of Reconciliation of P

Schedule of Reconciliation of Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Federal income tax benefit - 21%	$ (2,199,000)	$ (3,676,000)
State income tax expense (benefit) - 4.35% - net of federal effect	(455,000)	(761,000)
Permanent differences – net	(25,000)	255,000
Deferred adjustments	91,000	33,000
Change in valuation allowance	2,588,000	4,149,000
Total Tax Provision
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Federal income tax benefit - 21%	(125,000)	(3,000)
Change in valuation allowance	109,000	3,000
Total Tax Provision
Non-deductible items	16,000
Subtotal	$ (109,000)	$ (3,000)

Schedule of Reconciliation of_2

Schedule of Reconciliation of Provision for Income Taxes (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Effective Income Tax Rate Reconciliation, at State Income Tax Rate, Percent	4.35%	4.35%
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%

Schedule of Operating Loss Carr

Schedule of Operating Loss Carry Forwards (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Operating loss carry forwards	$ 43,000,000	$ 33,000,000

Schedule of Fair Value of Asset

Schedule of Fair Value of Assets Acquired and Liabilities (Details) - Next NRG Holding Corp [Member]	Jan. 31, 2024 USD ($)
Restructuring Cost and Reserve [Line Items]
Cash	$ 1,800,000
Note payable	3,700,000
Fair value of consideration transferred	5,500,000
License agreements	4,900,000
Trademarks/Tradenames	600,000
Total assets acquired	5,500,000
Total liabilities assumed
Total identifiable net assets	5,500,000
Goodwill

Schedule of Merketable Securiti

Schedule of Merketable Securities Related Party Measured at Fair Value (Details) - Related Party [Member] - Next NRG Holding Corp [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Platform Operator, Crypto Asset [Line Items]
Marketable securities - related party	$ 12,703,491
Total Assets	12,703,491
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Marketable securities - related party	12,703,491
Total Assets	12,703,491
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto Asset [Line Items]
Marketable securities - related party
Total Assets
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto Asset [Line Items]
Marketable securities - related party
Total Assets

Schedule of Marketable Securiti

Schedule of Marketable Securities Related Party (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Unrealized gain on marketable equity securities - related party				$ (27,160)	$ (27,160)	$ (5,255)
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Balance - September 30, 2024	425,978		425,978
Next NRG Holding Corp [Member] | Related Party [Member]
Restructuring Cost and Reserve [Line Items]
Balance - December 31, 2023
Acquisition of marketable equity securities - related party			11,826,051
Unrealized gain on marketable equity securities - related party			877,440
Balance - September 30, 2024	$ 12,703,491		$ 12,703,491

Schedule of Trading Securities

Schedule of Trading Securities (Details) - Next NRG Holding Corp [Member] - Related Party [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Aggregate fair value	$ 12,703,491
Cost basis	11,826,051
Unrealized losses	$ 877,440
Shares held	3,951,319

Marketable Securities _ Relat_3

Marketable Securities – Related Party (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Related Party [Member]
Investment Income, Net
Next NRG Holding Corp [Member] | Related Party [Member]
Investment Income, Net	$ 621,378		$ 2,025,605
Chief Executive Officer [Member] | Ez Fill Holdings Inc [Member] | Next NRG Holding Corp [Member]
Equity Method Investment, Ownership Percentage	69%		69%

Schedule of Note and Accrued In

Schedule of Note and Accrued Interest Receivable Related Party (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Allowance for doubtful accounts			$ (81,772)
Allowance for doubtful accounts	$ (81,772)		(81,772)		(81,772)
Next NRG Holding Corp [Member]
Related Party Transaction [Line Items]
Note Receivable and Accrued Interest Receivable Related Party Balance Labs Inc			2,770,700	248,095	248,095
Allowance for doubtful accounts			(309,098)	(291,841)	(291,841)
Salary over payment
Advances
Interest receivable						115,937
Interest receivable			(8,745)		(17,257)
Original issue discount on advances
Advances	15,407		15,407
Accretion income					178,525
Note Receivable and Accrued Interest Receivable Related Party Balance Labs Inc					2,770,700	248,095
Allowance for doubtful accounts	(317,843)		(317,843)		(309,098)	(291,841)
Salary over payment	15,407		15,407
Related Party [Member] | Next NRG Holding Corp [Member]
Related Party Transaction [Line Items]
Note Receivable and Accrued Interest Receivable Related Party - Net Total			2,582,723
Advances	3,645,407		3,645,407		2,585,000
Interest receivable	264,435		264,435		54,198
Original issue discount on advances	(330,000)		(330,000)		(56,475)
Accretion income	113,861	$ 0	386,475	0
Default income	3,266,816	$ 0	3,266,816	0	0
Conversion to marketable securities			(9,800,449)
Note Receivable and Accrued Interest Receivable Related Party - Net Total	15,407		15,407		2,582,723
Related Party [Member] | EzFill Holdings Inc. [Member] | Next NRG Holding Corp [Member]
Related Party Transaction [Line Items]
Note Receivable and Accrued Interest Receivable Related Party Balance Labs Inc			2,582,723
Advances	3,630,000		3,630,000		2,585,000
Interest receivable	264,435		264,435		54,198
Original issue discount on advances	(330,000)		(330,000)		(56,475)
Accretion income			386,475
Default income			3,266,816
Conversion to marketable securities			(9,800,449)
Note Receivable and Accrued Interest Receivable Related Party Balance Labs Inc					2,582,723
Related Party [Member] | Balance Labs Inc. [Member] | Next NRG Holding Corp [Member]
Related Party Transaction [Line Items]
Note Receivable and Accrued Interest Receivable Related Party Balance Labs Inc			309,098	$ 291,841	291,841
Advances
Interest receivable	8,745		8,745		17,257
Original issue discount on advances
Accretion income
Default income
Conversion to marketable securities
Note Receivable and Accrued Interest Receivable Related Party Balance Labs Inc	$ 317,843		$ 317,843		$ 309,098	$ 291,841

Notes and Accrued Interest Re_3

Notes and Accrued Interest Receivable – Related Party (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 27, 2024	Dec. 31, 2019	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Conversion of stock							$ 5,267,500
Related Party [Member]
Related Party Transaction [Line Items]
Conversion of stock					$ 3,630,000		$ 5,267,500
Next NRG Holding Corp [Member]
Related Party Transaction [Line Items]
Interest rate			150%		150%		7%
Accretion income							$ 178,525
Payments to employees	$ 15,407
Accrued interest receivable			$ 318,633		318,633		54,198
Interest Income (Expense), Operating			318,633		386,475		233,910	$ 0
Next NRG Holding Corp [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Accretion income			113,861	$ 0	386,475	$ 0
Default income			$ 3,266,816	$ 0	$ 3,266,816	$ 0	$ 0
EzFill Holdings Inc. [Member] | Next NRG Holding Corp [Member]
Related Party Transaction [Line Items]
Issuance of shares ownership percentage					69%
EzFill Holdings Inc. [Member] | Next NRG Holding Corp [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Accretion income					$ 386,475
Default income					$ 3,266,816
EzFill Holdings Inc. [Member] | Next NRG Holding Corp [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Interest rate			8%		8%
Balance Labs Inc. [Member] | Next NRG Holding Corp [Member]
Related Party Transaction [Line Items]
Conversion of stock		$ 185,700
Balance Labs Inc. [Member] | Next NRG Holding Corp [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Accretion income
Default income
Balance Labs Inc. [Member] | Next NRG Holding Corp [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Interest rate			8%		8%
Balance Labs Inc. [Member] | Next NRG Holding Corp [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Interest rate			10%		10%

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - Next NRG Holding Corp [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Less: accumulated amortization	$ (335,001)
Intangibles - net	5,164,999
Licensing Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangibles - gross	$ 4,900,000
Finite lived intangible asset useful life	15 years
Tradenames Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Intangibles - gross	$ 600,000
Finite lived intangible asset useful life	5 years

Schedule of Estimated Amortizat

Schedule of Estimated Amortization Expense (Details) - Next NRG Holding Corp [Member]	Sep. 30, 2024 USD ($)
Restructuring Cost and Reserve [Line Items]
2024 (3 Months)	$ 111,667
2025	446,668
2026	446,668
2027	446,668
2028	446,668
Thereafter	3,266,660
Total	$ 5,164,999

Schedule of Company_s Notes P_2

Schedule of Company’s Notes Payable (Details) - USD ($)		9 Months Ended
		Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Notes payable, gross
Unamortized debt discount
Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Collateral amount		$ 10,648,000	$ 3,869,650
Notes payable, gross		6,632,031
Unamortized debt discount		902,590
Next NRG Holding Corp [Member] | Nonrelated Party [Member]
Short-Term Debt [Line Items]
Notes payable		$ 5,729,442
Notes Payable One [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	[1]	Jan. 19, 2024
Debt Instrument, Maturity Date	[1]	May 24, 2024
Default Interest Rate	[1]	0%
Collateral	[1]	Unsecured
Collateral amount	[1]	$ 3,700,000
Notes Payable Two [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	[2]	Jan. 19, 2024
Debt Instrument, Maturity Date	[2]	Aug. 19, 2024
Default Interest Rate	[2]	0%
Collateral	[2]	All assets
Collateral amount	[2]
Notes Payable Three [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	[3]	Jan. 19, 2024
Debt Instrument, Maturity Date	[3]	Aug. 19, 2024
Default Interest Rate	[3]	0%
Collateral	[3]	All assets
Collateral amount	[3]
Notes Payable Four [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	[4]	Aug. 16, 2024
Debt Instrument, Maturity Date	[4]	Feb. 28, 2025
Default Interest Rate	[4]	0%
Collateral	[4]	All assets
Collateral amount	[4]	$ 1,433,438
Notes Payable Five [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	[4]	Aug. 16, 2024
Debt Instrument, Maturity Date	[4]	Feb. 28, 2025
Default Interest Rate	[4]	0%
Collateral	[4]	All assets
Collateral amount	[4]	$ 1,498,594
[1]- Represents amount of consideration owed in connection with the purchase of STAT. See Notes 1 and 6.[2]–[3]–[4]–

Schedule of Company_s Notes P_3

Schedule of Company’s Notes Payable (Details) (Parenthetical) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Notes payable			$ 4,802,115
Proceeds from notes payable	$ 250,000	$ 250,000	250,000	2,191,308
Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Notes payable	16,377,442		$ 3,869,650	$ 34,650
Proceeds from notes payable	5,000,000
Notes Payable Two [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Notes payable	1,491,000
Proceeds from notes payable	1,000,000
Debt issuance cost	491,000
Accrued interest	53,250
Notes Payable Three [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Notes payable	2,236,500
Proceeds from notes payable	1,500,000
Debt issuance cost	736,500
Accrued interest	79,875
Notes Payable Four [Member] | Next NRG Holding Corp [Member]
Short-Term Debt [Line Items]
Notes payable	1,824,375
Proceeds from notes payable	1,250,000
Debt issuance cost	491,000
Accrued interest	$ 62,500

Schedule of Classes of Stock (D

Schedule of Classes of Stock (Details) - $ / shares	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Sep. 25, 2024	Sep. 24, 2024	Mar. 01, 2024	Apr. 27, 2023	Mar. 31, 2023
Restructuring Cost and Reserve [Line Items]
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000	5,000,000				50,000,000
Preferred stock par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares issued	0	0	0	0
Preferred stock, shares outstanding	0	0	0	0
Preferred Stock, Voting Rights	none		none	none
Common stock shares authorized	500,000,000	500,000,000	500,000,000	500,000,000	500,000,000	50,000,000		50,000,000	50,000,000
Common stock shares issued	6,208,073	6,208,073	1,806,612	1,334,270
Common stock shares outstanding	6,208,073	6,208,073	1,806,612	1,334,270
Common stock par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Preferred stock, shares authorized							50,000,000
Preferred stock par value							$ 0.00001
Common stock shares authorized			100,000	100,000
Common stock shares issued			100,000	100,000
Common stock shares outstanding			100,000	100,000
Common stock par value			$ 0.001	$ 0.001
Next NRG Holding Corp [Member] | Series X Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Preferred stock, shares authorized	50,000,000	50,000,000	50,000,000				1
Preferred stock par value	$ 0.00001	$ 0.00001	$ 0.00001
Preferred stock, shares issued	1	1	0
Preferred stock, shares outstanding	1	1	0
Next NRG Holding Corp [Member] | Common Class A [Member]
Restructuring Cost and Reserve [Line Items]
Common stock shares authorized	500,000,000	500,000,000	500,000,000				500,000,000
Common stock shares issued	17,700,000	17,700,000	0
Common stock shares outstanding	15,000,000	15,000,000	0
Common stock par value	$ 0.00001	$ 0.00001	$ 0.00001				$ 0.00001
Next NRG Holding Corp [Member] | Common Class B [Member]
Restructuring Cost and Reserve [Line Items]
Common stock shares authorized	500,000,000	500,000,000	500,000,000				500,000,000
Common stock shares issued	11,800,000	11,800,000	0
Common stock shares outstanding	10,000,000	10,000,000	0
Common stock par value	$ 0.00001	$ 0.00001	$ 0.00001				$ 0.00001
Next NRG Holding Corp [Member] | Related Party [Member]
Restructuring Cost and Reserve [Line Items]
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock par value	$ 0.00001	$ 0.00001
Common stock shares authorized	1,000,000,000	1,000,000,000	1,000,000,000
Common stock shares issued	29,500,000	29,500,000	29,500,000
Common stock shares outstanding	25,000,000	25,000,000	25,000,000
Next NRG Holding Corp [Member] | Related Party [Member] | Series X Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Preferred stock par value	$ 0.00001	$ 0.00001
Preferred stock, shares issued	1	1
Preferred stock, shares outstanding	1	1
Preferred stock, shares authorized	1	1
Preferred Stock, Voting Rights		A
Next NRG Holding Corp [Member] | Related Party [Member] | Common Class A [Member]
Restructuring Cost and Reserve [Line Items]
Preferred Stock, Voting Rights		1	1
Common stock shares authorized	500,000,000	500,000,000	500,000,000
Common stock shares issued	17,700,000	17,700,000	17,700,000
Common stock shares outstanding	15,000,000	15,000,000	15,000,000
Common stock par value	$ 0.00001	$ 0.00001	$ 0.00001
Next NRG Holding Corp [Member] | Related Party [Member] | Common Class B [Member]
Restructuring Cost and Reserve [Line Items]
Preferred Stock, Voting Rights		10	10
Common stock shares authorized	500,000,000	500,000,000	500,000,000
Common stock shares issued	11,800,000	11,800,000	11,800,000
Common stock shares outstanding	10,000,000	10,000,000	10,000,000
Common stock par value	$ 0.00001	$ 0.00001	$ 0.00001

Schedule of Company Nonvested_2

Schedule of Company Nonvested Series A and B of Common Stock (Details) - USD ($)		9 Months Ended	12 Months Ended
	Dec. 31, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Beginning			2,866
Weighted Average Grant Date Fair Value Beginning
Number of Shares Granted			101,930	28,623
Weighted Average Grant Date Fair Value Granted			$ 0.73
Number of Shares Vested	(260,000)	(104,000)	(104,000)
Number of Shares Ending				2,866
Weighted Average Grant Date Fair Value Ending
Series A and B Common Stock [Member] | Next NRG Holding Corp [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Ending		4,500,000
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Beginning		114,336	42,191	15,878
Weighted Average Grant Date Fair Value Beginning		$ 5.43	$ 1.40	$ 8.18
Number of Shares Granted			330,554	48,340
Weighted Average Grant Date Fair Value Granted			$ 5.77	$ 12.60
Number of Shares Vested			(104,698)	(20,277)
Weighted Average Grant Date Fair Value Vested			$ 6.72	$ 53.80
Number of Shares Cancelled/Forfeited			(153,711)	(1,750)
Weighted Average Grant Date Fair Value Cancelled/Forfeited			$ 5.53	$ 40
Number of Shares Ending	114,336		114,336	42,191	15,878
Weighted Average Grant Date Fair Value Ending	$ 5.43		$ 5.43	$ 1.40	$ 8.18
Unrecognized Compensation	$ 324,134		$ 324,134
Weighted average remaining period (years)		1 year 3 months 14 days	1 year 3 months 7 days
Restricted Stock [Member] | Series A and B Common Stock [Member] | Next NRG Holding Corp [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Beginning
Weighted Average Grant Date Fair Value Beginning
Number of Shares Granted		4,500,000
Weighted Average Grant Date Fair Value Granted		$ 2.03
Number of Shares Vested
Weighted Average Grant Date Fair Value Vested
Number of Shares Cancelled/Forfeited
Weighted Average Grant Date Fair Value Cancelled/Forfeited
Number of Shares Ending		4,500,000
Weighted Average Grant Date Fair Value Ending		$ 2.03
Unrecognized Compensation		$ 8,373,750
Weighted average remaining period (years)		3 years 8 months 1 day

Schedule of Property Plant and

Schedule of Property Plant and Vehicle Deprication Over Years (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Vehicle	$ 5,562,185	$ 5,553,053	$ 5,723,839
Less: accumulated depreciation	3,037,317	2,242,866	1,134,680
Total property and equipment - net	2,524,868	3,310,187	4,589,159
Vehicles [Member]
Restructuring Cost and Reserve [Line Items]
Vehicle	5,119,048	5,119,048	5,142,828
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Less: accumulated depreciation	24,385	9,992
Total property and equipment - net	69,054	78,742
Next NRG Holding Corp [Member] | Vehicles [Member]
Restructuring Cost and Reserve [Line Items]
Vehicle	$ 88,734	$ 88,734

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Amortization expense				$ 482,064
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Amortization expense	$ 111,667	$ 335,001

Schedule of Note Receivable Rel

Schedule of Note Receivable Related Party (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Less: allowance for doubtful accounts	$ 1,554,534	$ 1,192,340	$ 766,692
Next NRG Holding Corp [Member]
Restructuring Cost and Reserve [Line Items]
Note receivable		2,770,700	248,095
Interest receivable		177,548
Less: accretion discount		56,475
Less: allowance for doubtful accounts		309,098	291,841
Notes receivable – net		$ 2,582,675	72,191
Interest receivable			$ 115,937

Note Receivable - Related Par_3

Note Receivable - Related Party (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Operating loss carryforwards			$ 43,000,000	$ 33,000,000
Next NRG Holding Corp [Member]
Related Party Transaction [Line Items]
Proceeds from beneficial owner			73,579
Interest Receivable				115,937
Accrued interest			54,150	0
Interest income	$ 318,633	$ 386,475	233,910	0
Operating loss carryforwards			533,000	12,000
Farkas Group Inc [Member] | Next NRG Holding Corp [Member]
Related Party Transaction [Line Items]
Proceeds from beneficial owner				$ 73,579
Default Interest Rate				3%
Interest Receivable			0	$ 9,796
Interest income			895	$ 1,556
Related Party [Member] | Next NRG Holding Corp [Member]
Related Party Transaction [Line Items]
Default Interest Rate				8%
Interest Receivable	$ 264,435	$ 264,435	54,198
Loan payable			2,585,000
Notes receivable			$ 2,582,675	$ 72,191