La Rosa Holding Corp. Common Stock (LRHC) 10-K 16 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Apr. 16, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Documents Incorporated by Reference [Text Block]	None
Entity Information [Line Items]
Entity Registrant Name	LA ROSA HOLDINGS CORP.
Entity Central Index Key	0001879403
Entity File Number	001-41588
Entity Tax Identification Number	87-1641189
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Public Float			$ 0
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	1420 Celebration Blvd.
Entity Address, Address Line Two	2nd floor
Entity Address, City or Town	Celebration
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	34747
Entity Phone Fax Numbers [Line Items]
City Area Code	(321)
Local Phone Number	250-1799
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock
Trading Symbol	LRHC
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		14,302,716

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Auditor [Table]
Auditor Name	Marcum LLP
Auditor Firm ID	688
Auditor Location	New York, NY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 959,604	$ 118,558
Restricted cash	1,484,223	1,411,364
Accounts receivable, net of reserve for credit losses of $83,456 and $29,039, respectively	826,424	424,549
Other current assets		45,000
Noncurrent assets:
Property and equipment, net	14,893
Right-of-use asset, net	687,570
Deferred offering costs		1,760,447
Intangible assets, net	4,632,449
Goodwill	5,702,612
Other long-term assets	21,270	79,314
Total noncurrent assets	11,058,794	1,839,761
Total assets	14,329,045	3,880,790
Current liabilities:
Line of credit		86,163
Accounts payable	1,147,073	1,523,936
Accrued expenses	227,574	522,279
Derivative liability		1,022,879
Convertible notes payable, net		585,779
Advances on future receipts	77,042
Accrued acquisition cash consideration	300,000
Notes payable, current	4,400	250,788
Lease liability, current	340,566
Total current liabilities	2,096,655	4,644,057
Noncurrent liabilities:
Note payable, net of current	615,127	360,912
Security deposits payable	1,484,223	1,415,059
Lease liability, noncurrent	363,029
Other liabilities	2,950
Total non-current liabilities	2,465,329	2,114,728
Total liabilities	4,561,984	6,758,785
Commitments and contingencies (Note 13)
Stockholders’ equity (deficit):
Preferred stock - $0.0001 par value; 50,000,000 shares authorized; 2,000 Series X shares issued and outstanding at December 31, 2023 and December 31, 2022
Common stock - $0.0001 par value; 250,000,000 shares authorized; 13,406,480 and 6,000,000 issued and outstanding at December 31, 2023 and December 31, 2022, respectively	1,341	600
Additional paid-in capital	18,016,400	1,410,724
Accumulated deficit	(12,107,756)	(4,289,319)
Total stockholders’ equity (deficit) – La Rosa Holdings Corp. Shareholders	5,909,985	(2,877,995)
Noncontrolling interest in subsidiaries	3,857,076
Total stockholders’ equity (deficit)	9,767,061	(2,877,995)
Total liabilities and stockholders’ equity (deficit)	14,329,045	3,880,790
Related Party
Current assets:
Due from related party		41,558
Total current assets	3,270,251	2,041,029
Current liabilities:
Due to related party, current		652,233
Noncurrent liabilities:
Due to related party, net of current		$ 338,757

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Net of reserve for credit losses (in Dollars)	$ 83,456	$ 29,039
Common stock par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares outstanding	13,406,480	6,000,000
Common stock, shares issued	13,406,480	6,000,000
Series X Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	2,000	2,000
Preferred stock, shares outstanding	2,000	2,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue	$ 31,759,404	$ 26,203,921
Cost of revenue	28,918,236	23,678,819
Gross profit	2,841,168	2,525,102
Operating expenses:
Sales and marketing	359,717	415,770
General and administrative	4,473,340	3,883,856
Stock-based compensation — general and administrative	5,100,474	230,664
Total operating expenses	9,933,531	4,530,290
Loss from operations	(7,092,363)	(2,005,188)
Other income (expense)
Interest expense, net	(140,382)	(144,268)
Amortization of financing fees	(1,016,644)	(349,913)
Change in fair value of derivative liability	138,985	(120,599)
Forgiveness of debt		149,312
Other income, net	286,641
Loss before provision for income taxes	(7,823,763)	(2,470,656)
Benefit from income taxes		(150,000)
Net loss	(7,823,763)	(2,320,656)
Less: Net loss attributable to noncontrolling interests in subsidiaries	(5,326)
Net loss after noncontrolling interest in subsidiaries	(7,818,437)	(2,320,656)
Less: Deemed dividend	1,472,514
Net loss attributable to common stockholders	$ (9,290,951)	$ (2,320,656)
Loss per share of common stock attributable to common stockholders
Basic and diluted (in Dollars per share)	$ (1.27)	$ (0.39)
Weighted average shares used in computing net loss per share of common stock attributable to common stockholders
Basic and diluted (in Shares)	7,293,033	6,000,000

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Loss per share of common stock attributable to common stockholders, diluted	$ (1.07)	$ (0.39)
Weighted average shares used in computing net loss per share of common stock attributable to common stockholders, diluted	7,293,033	6,000,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($)	Series A Preferred Stock	Series X Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total Stockholders’ Equity (Deficit)	Noncontrolling Interest In Subsidiaries	Total
Balance at Dec. 31, 2021			$ 600	$ 425,016	$ (1,739,135)	$ (1,313,519)		$ (1,313,519)
Balance (in Shares) at Dec. 31, 2021		2,000	6,000,000
Net loss					(2,320,656)	(2,320,656)		(2,320,656)
Member’s distributions					(229,528)	(229,528)		(229,528)
Warrants issued				198,776		198,776		198,776
Related party loan conversion to capital contribution				556,268		556,268		556,268
Stock-based compensation				230,664		230,664		230,664
Balance at Dec. 31, 2022			$ 600	1,410,724	(4,289,319)	(2,877,995)		(2,877,995)
Balance (in Shares) at Dec. 31, 2022		2,000	6,000,000
Net loss					(7,818,437)	(7,818,437)	(5,326)	(7,823,763)
Issuance of common stock in pubic offering, net of issuance costs of $640,000			$ 100	4,359,900		4,360,000		4,360,000
Issuance of common stock in pubic offering, net of issuance costs of $640,000 (in Shares)			1,000,000
Reclass deferred offering costs to APIC upon the initial public offering			$ 140	(2,544,599)		(2,544,459)		(2,544,459)
Reclass deferred offering costs to APIC upon the initial public offering (in Shares)			1,393,618
Issuance of series A preferred stock				3,446,468		3,446,468		3,446,468
Issuance of series A preferred stock (in Shares)	3,436
Conversion of series A preferred stock into common stock upon public offering			$ 98	(98)
Conversion of series A preferred stock into common stock upon public offering (in Shares)	(3,436)		981,676
Issuance of common stock related to debt and related party debt maturity and the extinguishment of related derivative liabilities			$ 10	935,149		935,159		935,159
Issuance of common stock related to debt and related party debt maturity and the extinguishment of related derivative liabilities (in Shares)			101,566
Issuance of common stock for six real-estate brokerage acquisitions			$ 275	5,485,830		5,486,105	3,862,402	9,348,507
Issuance of common stock for six real-estate brokerage acquisitions (in Shares)			2,750,114
Stock-based compensation				5,100,474		5,100,474		5,100,474
Common stock issued for services rendered and vesting of restricted stock units, net of shares withheld for taxes			$ 118	(177,448)		(177,330)		(177,330)
Common stock issued for services rendered and vesting of restricted stock units, net of shares withheld for taxes (in Shares)			1,179,506
Balance at Dec. 31, 2023			$ 1,341	$ 18,016,400	$ (12,107,756)	$ 5,909,985	$ 3,857,076	$ 9,767,061
Balance (in Shares) at Dec. 31, 2023		2,000	13,406,480

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Parentheticals)	12 Months Ended
	Dec. 31, 2023 USD ($)
Statement of Stockholders' Equity [Abstract]
Common issuance costs	$ 640,000

Consolidated Statement of Cash

Consolidated Statement of Cash Flows	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Cash Flows from Operating Activities:
Net loss	$ (7,823,763)	$ (2,320,656)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	5,100,474	230,664
Amortization and deprecation	73,134
Forgiveness of debt		(149,312)
Change in fair value of derivatives	(138,985)	120,599
Amortization of debt discount and financing fees	1,016,644	349,913
Non-cash interest expense	44,722	160,727
Provision for credit losses	21,201	76,151
Changes in Operating Assets and Liabilities:
Accounts receivable	(370,831)	119,596
Other current assets	45,000	(44,200)
Accounts payable	307,877	(115,653)
Accrued expenses	(238,407)	297,933
Income taxes payable		(150,000)
Security deposits payable	69,164	310,977
Other	(641)	(63,844)
Net Cash Used In Operating Activities	(1,894,411)	(1,177,105)
Cash Flows from Financing Activities:
Acquisition of businesses, net of cash acquired	(141,744)
Net Cash Used In Investing Activities	(141,744)
Cash Flows from Financing Activities:
Proceeds from issuances of common stock in public offering, net of issuance costs	4,360,000
Borrowings on bank line of credit	331,095	137,301
Payments on bank line of credit	(417,736)	(180,690)
Proceeds from notes payable		514,448
Payments on notes payable	(532,163)	(4,388)
Proceeds from advances on future receipts	500,650
Payments on advances on future receipts	(679,688)
Payments relating to deferred offering costs	(1,765,081)	(511,619)
Proceeds from convertible debt		120,000
Payments on convertible debt	(70,000)	(10,000)
Proceeds from related party	45,413	1,267,500
Payments to related party	(168,100)	(35,795)
Proceeds from issuance of preferred stock	1,523,000
Withholding tax paid on behalf of employees on stock based awards	(177,330)
Distributions paid		(229,528)
Net Cash Provided by Financing Activities	2,950,060	1,067,229
Net Increase (Decrease) in Cash and Restricted Cash	913,905	(109,876)
Cash and Restricted Cash at Beginning of Year	1,529,922	1,639,798
Cash and Restricted Cash at End of Year	2,443,827	1,529,922
Cash Paid During the Period for:
Interest	129,644	34,175
Taxes
Non-Cash Activities:
Derivative liabilities embedded in debt instruments	(883,894)	760,608
Loan conversion to capital contribution		556,268
Warrants issued associated with debt notes		198,776
Convertible debt and related party debt exchanged for 1,912 shares of Series A Convertible Preferred Stock	1,923,468
Issuance of 981,676 shares of common stock for benefcial conversion feature of Series A Convertible Preferred Stock	1,472,514
(Decrease) increase in accounts payable related to deferred offering costs	(981,069)	701,917
Issuance of 1,393,618 shares of common stock for deferred offering costs	6,968,090
Issuance of 2,750,114 shares of common stock as part of the consideration of acquisitions of businesses	7,266,078
Issuance of 95,000 shares of common stock as part of the repayment of notes payable	475,000
Issuance of 6,566 shares of common stock upon the conversion of convertible debt upon the IPO	26,265
Issuance of 819,000 shares of common stock for services rendered	1,286,180
Settlement of conversion rights	433,894
Reconciliation of Cash and Restricted Cash
Cash	959,604	118,558
Restricted Cash	1,484,223	1,411,364
Cash and Restricted Cash	$ 2,443,827	$ 1,529,922

Consolidated Statement of Cas_2

Consolidated Statement of Cash Flows (Parentheticals) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Cash Flows [Abstract]
Convertible debt and related party debt exchanged for shares of Series A Convertible Preferred Stock	1,912	1,912
Issuance of shares of common stock for benefcial conversion feature	981,676	981,676
Issuance of shares of common stock for deferred offering costs	1,393,618	1,393,618
Issuance of shares of common stock as part of the consideration of acquisitions of businesses	2,750,114	2,750,114
Issuance of shares of common stock as part of the repayment of notes payable	95,000	95,000
Issuance of shares of common stock upon the conversion of convertible debt upon the IPO	6,566	6,566
Issuance of shares of common stock for services rendered	819,000	819,000

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 1 — Basis of Presentation and Summary of Significant Accounting Policies Description of Business La Rosa Holdings Corp. (the “Company”), incorporated in Nevada on June 14, 2021, is a holding company for five agent-centric, technology-integrated, cloud-based, multi-service real estate segments. The Company generates revenue primarily by providing person-to-person residential and commercial real estate brokerage services to the public. In addition, the Company cross sells ancillary technology-based products and services to sales agents and the sales agents associated with the Company’s franchisees. The business is organized based on the services provided internally to agents and to the public, which are residential and commercial real estate brokerages, franchising services, real estate brokerage education and coaching, and property management services. Initial Public Offering On October 12, 2023, the Company completed an initial public offering (the “IPO”) in which it issued and sold 1,000,000 shares of Common Stock, par value $0.0001, at a public offering price of $5.00 per share. The Company received net proceeds of $4,360,000 after deducting underwriter discounts, commissions, and expenses. The Company also incurred other offering expenses of $2,544,459 and issued 1,393,618 common shares to service providers related to the IPO. These expenses were recorded against the proceeds received from the IPO. Liquidity – Going Concern and Management’s Plans On December 31, 2023, the Company had a cash balance of $959,604 and positive working capital of $1,173,596. On February 20, 2024, the Company entered into securities purchase agreements with an accredited investor for the issuance of a 13% senior secured promissory note with a principal amount of $1,052,632 and a purchase price of $1,000,000 after an original issue discount of $52,632. The note is convertible into shares of the Company’s Common Stock at the option of the lender. In addition, on April 1, 2024, the Company entered into securities purchase agreements with the same accredited investor for the issuance of a 13% senior secured promissory note with a principal amount of $1,316,000 and a purchase price of $1,250,200 after an original issue discount of $65,800. The note is convertible into shares of the Company’s Common Stock at the option of the lender. The two promissory notes begin amortizing five months after the date of each loan, with full maturity occurring twelve months after the date of each loan. See Note 15 — Subsequent Events for additional information. The Company is subject to the risks and challenges associated with companies at a similar stage of development. These include dependence on key individuals, successful development and marketing of its offerings, and competition with larger companies with greater financial, technical, and marketing resources. Furthermore, during the period required to achieve substantially higher revenue in order to become profitable, the Company will require additional funds that might not be readily available or might not be on terms that are acceptable to the Company. Until such time that the Company fully implements its growth strategy, it expects to continue to generate operating losses in the foreseeable future, mostly due to corporate overhead and costs of being a public company. As such, the Company anticipates that its existing working capital, including cash on hand, and cash generated from operations will not be sufficient to meet projected operating expenses for the foreseeable future through at least twelve months from the issuance of the consolidated financial statements. The Company will be required to raise additional capital to service the two promissory notes, to repay the principal balance of each of the notes, and to fund ongoing operations. The Company has incurred recurring net losses, and the Company’s operations have not provided net positive cash flows. In view of these matters, there is substantial doubt about the Company’s ability to continue as a going concern. The Company plans on continuing to expand via acquisition, which will help achieve future profitability, and the Company has plans to raise capital from outside investors, as it has done in the past, to fund operating losses and to provide capital for further business acquisitions. There can be no assurance the Company can successfully raise the capital needed. Basis of Presentation and Consolidation The Company prepares the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern and realization of assets and satisfaction of liabilities in the normal course of business and do not include any adjustments that might result from the outcome of any uncertainties related to the Company’s going concern assessment. The carrying amounts of assets and liabilities presented in the financial statements do not necessarily purport to represent realizable or settlement values. The consolidated financial statements include the financial statements of the Company, all entities that are wholly-owned by the Company, and all entities in which the Company has a controlling financial interest. All intercompany transactions and balances have been eliminated. Business combinations consummated during a reporting period are reflected in the Company’s results effective from the date of acquisition through the end of the reporting period. A noncontrolling interest in a consolidated subsidiary represents the portion of the equity in a subsidiary not attributable, directly or indirectly, to the Company. Noncontrolling interests are presented as a separate component of equity in the consolidated balance sheets and the presentation of net income is modified to present earnings attributed to controlling and noncontrolling interests. On March 21, 2022, the Company effected a 1-for-10 reverse stock split and on April 17, 2023, the Company effected a 2-for-1 forward stock split of the Company’s Common Stock issued and outstanding (including adjustments for fractional shares). As a result, all share information in the accompanying consolidated financial statements has been adjusted as if the reverse stock split and the forward stock split happened on the earliest date presented. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make certain judgments, estimates, and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses and related disclosures in the accompanying notes. The Company’s significant estimates relate to revenue recognition, business combinations, asset impairments, the fair value of derivatives, stock-based compensation, and income taxes. These estimates are based on management’s best estimates and judgment. Actual results may differ from these estimates. Estimates, judgments, and assumptions are continuously evaluated and are based on management’s experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Uncertainty about these assumptions, judgments, and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. Cash and Restricted Cash Cash includes cash in banks, cash on hand, and sweep deposits. Restricted cash consists of cash held by the Company for certain security deposits and rent collected by the Company as part of its property management business, which will be due to owners or tenants in the future. The Company recognizes a corresponding deposit liability until the funds are released. The Company reduces a deposit liability when the associated restricted cash is transferred from escrow. Accounts Receivable and Allowance for Credit Losses The Company’s trade accounts receivable consist of balances due from agents, tenants, franchisees, and commissions for closings and are presented on the consolidated balance sheet net of the allowance for credit losses. The allowance is determined by a number of factors, including age of the receivable, current economic conditions, historical losses, and management’s assessment of the financial condition of the debtor. Receivables are written off once they are deemed uncollectible, which may arise when the debtor is deemed unable to pay the amounts owed to the Company. The allowance for credit losses was $83,456, including $35,360 from the six acquisitions acquired in the fourth quarter of 2023, and $29,039 as of December 31, 2023 and 2022, respectively. Estimates of uncollectible accounts receivable are recorded to general and administrative expense. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash. The Company reduces credit risk by placing its cash and cash equivalents with major financial institutions with high credit ratings. The Company maintains certain bank accounts in excess of FDIC insured limits of $250,000. Leases Under Financial Accounting Standards Board (“FASB”) ASC Topic 842, Leases Property and Equipment, Net Property and equipment, net is stated at cost less accumulated depreciation and accumulated impairment, if any. Cost of maintenance and repairs that do not improve or extend the lives of the respective assets are expensed as incurred. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as follows: Computer Equipment 3 years Furniture and fixtures 7 years Long-lived Assets Including Acquired Intangible Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset (or asset group) may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the future undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the asset is not recoverable, its carrying amount would be adjusted down to its fair value. There have not been any impairments of long-lived assets for the years ended December 31, 2023 and 2022. Intangible assets are stated at cost less accumulated amortization and accumulated impairment, if any. Amortization is calculated on a straight-line basis over the estimated useful lives of the definite-lived intangible assets, as follows: Useful Life Franchise agreement 10 to 11 years Agent relationships 8 to 11 years Real estate listings 1 year Non-compete agreements 4 years Business Combinations The Company has completed a number of acquisitions in 2023 and will acquire additional businesses in the future. The results of businesses acquired in a business combination are included in the Company’s consolidated financial statements from the date of acquisition. The Company allocates the purchase price, which is the sum of the consideration provided and may consist of cash, equity, or a combination of the two, in a business combination to the identifiable assets and liabilities of the acquired business at their acquisition date fair values. The excess of the purchase price over the amount allocated to the identifiable assets and liabilities, if any, is recorded as goodwill. Determining the fair value of assets acquired and liabilities assumed requires management to use significant judgment and estimates, including the selection of valuation methodologies, estimates of future revenue and cash flows, discount rates, and selection of comparable companies. To date, the assets acquired and liabilities assumed in the Company’s business combinations have primarily consisted of goodwill and finite-lived intangible assets, consisting primarily of franchise agreements, agent relationships, real estate listings, non-compete agreements, and right-of-use assets. The estimated fair values and useful lives of identifiable intangible assets are based on many factors, including estimates and assumptions of future operating performance and cash flows of the acquired business, the nature of the business acquired, and the specific characteristics of the identified intangible assets. The estimates and assumptions used to determine the fair values and useful lives of identified intangible assets could change due to numerous factors, including market conditions, technological developments, economic conditions and competition. In connection with the determination of fair values, the Company engages independent appraisal firms to assist with the valuation of intangible assets acquired and certain assumed obligations. Transaction costs associated with business combinations are expensed as incurred. Goodwill Goodwill is the excess of cost over the fair value of net assets acquired. Goodwill is not amortized but tested for impairment annually or more frequently if certain circumstances indicate a possible impairment may exist. The Company recognized goodwill for the first time in the fourth quarter of 2023. The Company will perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. The qualitative assessment includes, but is not limited to, market and macroeconomic conditions, cost factors, cash flows, changes in key management personnel, and the Company’s share price. The result of this assessment determines whether it is necessary to perform a quantitative goodwill impairment test. The Company determined that there was no impairment in goodwill as of December 31, 2023. Revenue Recognition The Company applies the provision of FASB ASC 606, Revenue from Contracts with Customers The Company records revenue based upon the consideration specified in the client arrangement, and revenue is recognized when the performance obligations in the client arrangement are satisfied. A performance obligation is a contractual promise to transfer a distinct good or service to the customer. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. Under ASC 606, revenue is recognized when a customer obtains control of promised goods or services in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. Real Estate Brokerage Services (Residential and Commercial) The Company serves as a licensed broker in the areas in which it operates for the purpose of processing residential real estate transactions. Revenue from real estate brokerage services (residential) mainly consists of commissions generated from real estate brokerage services. The Company is contractually obligated to provide for the fulfillment of transfers of real estate between buyers and sellers. The Company provides these services itself and controls the services of its agents necessary to legally transfer the real estate. Consequently, the Company is defined as the principal in the transaction. The Company, as principal, satisfies its obligation upon the closing of a real estate transaction. The Company has concluded that agents are not employees of the Company, rather deemed to be independent contractors. Upon satisfaction of its obligation, the Company recognizes revenue in the gross amount of consideration it is entitled to receive. The transaction price is calculated by applying the Company’s portion of the agreed-upon commission rate to the property’s selling price. The Company may provide services to the buyer, seller, or both parties to a transaction. In instances in which the Company represents both the buyer and the seller in a transaction, it recognizes the full commission on the transaction. Commissions revenue contains a single performance obligation that is satisfied upon the closing of a real estate transaction, at which point the entire transaction price is earned. The Company’s customers remit payment for the Company’s services to the title company or attorney closing the sale of property at the time of closing. The Company is not entitled to any commission until the performance obligation is satisfied and is not owed any commission for unsuccessful transactions, even if services have been provided. In addition to commission, revenue from real estate brokerage services (residential) consists of annual and monthly dues charged to the agents for providing systems, accounting, marketing tools and compliance services. The annual and monthly dues are recognized each month as services are provided. Franchising Services The Company’s franchise agreements offer the following benefits to the franchisee: common use and promotion of La Rosa Realty trademark; distinctive sales and promotional materials; access to technology and training; and recommended procedures for operation of La Rosa Realty franchises. The Company concluded that these benefits are highly related and part of one performance obligation for each franchise agreement, a license of symbolic intellectual property that is billed through a variety of fees including (i) initial franchise fees, (ii) annual dues and (iii) royalty fees. Initial franchise fees consist of a fixed fee payable upon signing the franchise agreement. Annual dues are calculated at a fixed fee per agent (prorated for any partial year) payable annually before the 10th day of January or within 10 days after each agent commences their association with the franchise. Royalty fees are calculated as the greater of a (a) fixed percentage of gross commission income for the period which is made up of all commissions, transaction fees, property management fees, and monthly fees earned by the Franchisee and the Franchisee’s independent sales associates, agents, representatives, contractors, employees, partners, directors, officers, owners, or affiliates, regardless of whether or not such individuals or affiliates are entitled to retain all or part of such gross commission income, or (b) a fixed monthly fee. Coaching Services The Company provides mandatory training and guidance to newly licensed agents for their first four sales transactions. For each of the four transactions the newly licensed agents completes, La Rosa Coaching earns 13% of the commission and the brokerage who sponsors the agent, which may be La Rosa Realty, earns 10% of the commission. Coaches also provide optional special education services throughout the year to agents. Property Management The Company provides property management services on a contractual basis for owners who lease their residential properties. These services include managing daily operations of the property, tenant background screening, overseeing the tenant application process, and accounting services. The Company is compensated for its services through a flat monthly management fee. At the option of the owner, the Company can also facilitate and account for repair and remodeling costs for properties under management. These costs are not included in the transaction price as the customer is the party paying and receiving these services. Property management services represent a series of distinct daily services rendered over time. Consistent with the transfer of control for distinct, daily services to the customer, revenue is recognized at the end of each period for the fees associated with the services performed. The amount of revenue recognized is presented gross for any services provided by the Company, as it is under the Company’s control. This is evidenced by the Company’s obligations for its performance and its ability to direct and redirect the work, as well as negotiate the value of such services. See Note 12 — Segments for additional information on revenue from contracts with customers. Cost of Revenue Cost of revenue consists primarily of agent commissions less fees paid by the agents owed to the Company, disbursements to property owners under property management, and the cost of interchange and other fees for credit card processing services. Advertising Advertising costs are expensed as incurred. Advertising expenses for the years ended December 31, 2023 and 2022 was $89,501 and $89,565, respectively, and included in sales and marketing expenses in the consolidated statements of operations. Debt Discounts and Debt Issuance Costs Debt discounts and costs incurred in connection with obtaining new debt financing are deferred and amortized over the life of the related financing. Debt discounts and deferred costs are recognized as a direct reduction in the carrying amount of the debt instrument on the consolidated balance sheets and are recognized on the consolidated statements of operations to amortization of financing fees over the term of the related debt using the effective interest method. For the years ended December 31, 2023 and 2022, the Company recorded amortization of debt discounts and debt issuance costs of $1,016,644 and $349,913, respectively. Upon abandonment of a pending financing transaction, the related deferred financing costs are charged to expense. Deferred Offering Costs The Company capitalized certain legal, accounting, and other third-party fees that are directly associated with in-process equity financings as deferred offering costs until such financings are consummated. After consummation of the equity financing, these costs are recorded in stockholders’ equity as a reduction of additional paid-in capital. Should the planned equity financing be abandoned, the deferred offering costs would be expensed immediately as a charge to operating expenses in the consolidated statement of operations. Deferred offering costs were $1,760,447 as of December 31, 2022. On October 12, 2023 the Company completed its IPO and incurred offering expenses of $2,544,459, which were recorded against the proceeds received from the IPO. Income Taxes The Company accounts for income taxes under the liability method, and deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying values of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided if it is determined that it is more likely than not that the deferred tax asset will not be realized. The Company records interest (and penalties where applicable), net of any applicable related income tax benefit, on potential income tax contingencies as a component of the income tax provision. The Company evaluates and accounts for uncertain tax positions using a two-step approach. Recognition (step one) occurs when the Company concludes that a tax position, based solely on its technical merits, is more-likely-than-not to be sustainable upon examination. Measurement (step two) determines the amount of benefit that is greater than 50% likely to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. Derecognition of a tax position that was previously recognized would occur when the Company subsequently determines that a tax position no longer meets the more likely-than-not threshold of being sustained. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2023 and 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The United States is the Company’s only tax jurisdiction. Stock Based Compensation The Company issues stock-based awards to employees, directors, and non-employees that are generally in the form of stock options, restricted shares, or restricted stock units (“RSUs”). Compensation cost for equity awards is measured at their grant-date fair value, and in the case of restricted shares and RSUs, fair value is determined based on the price of the Company’s underlying Common Stock. The grant date fair value of stock options is estimated using the Black-Scholes option pricing model. The Black-Scholes model requires the use of a number of assumptions including volatility of the stock price, the average risk-free interest rate, and the weighted average expected life of the stock options. The expense for awards is recognized over the requisite service period (generally the vesting period of the award). The Company has elected to treat awards with only service conditions and with graded vesting as one award. Consequently, the total compensation expense is recognized straight-line over the entire vesting period, so long as the compensation cost recognized at any date at least equals the portion of the grant date fair value of the award that is vested at that date. The Company recognizes forfeitures as they occur. See Note 9 — Equity Incentive Plan for additional information. Recently Adopted Accounting Standards In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, that changes the impairment model for most financial assets and certain other instruments In August 2020, the FASB issued ASU 2020-06 that, among other updates, simplifies the guidance in ASC 815-40, Derivatives and Hedging: Contracts in Entity’s Own Equity In March 2022, the FASB issued ASU 2022-02, Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures, addressing areas identified by the FASB as part of its post-implementation review of its previously issued credit losses standard (ASU 2016-13) that introduced the current expected credit losses (CECL) model. Recently Issued Accounting Standards Not Yet Adopted In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions, which clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative, which incorporates certain SEC disclosure requirements into the FASB Accounting Standards Codification (“Codification”) In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, I ncome Taxes (Topic 740): Improvements to Income Tax Disclosures amending existing income tax disclosure guidance, primarily requiring more detailed disclosure for income taxes paid and the effective tax rate reconciliation. The ASU is effective for annual reporting periods beginning after December 15, 2024, with early adoption permitted and can be applied on either a prospective or retroactive basis. The Company is currently evaluating the ASU to determine its impact on the Company’s income tax disclosures.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 2 — Fair Value Measurements Fair value is the price that would be received for an asset or the amount paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company follows ASC 820, Fair Value Measurement Th e three levels of the fair value hierarchy are as follows: ● Level 1 – Quoted prices in active markets that are unadjusted and accessible at the measurement date for identical, unrestricted assets or liabilities; ● Level 2 – Quoted prices for identical assets and liabilities in markets that are not active, quoted prices for similar assets and liabilities in active markets or financial instruments for which significant inputs are observable, either directly or indirectly; and ● Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. The Company has evaluated the estimated fair value of financial instruments using available market information and valuations as provided by third-party sources. The use of different market assumptions or estimation methodologies could have a significant effect on the estimated fair value amounts. The carrying amounts of financial instruments, including cash, accounts receivable, accounts payable, and accrued expenses reflected in the consolidated financial statements approximate fair value due to their short-term maturities. The Company determined that during the years ended December 31, 2023 and 2022 certain instruments qualified as derivative liabilities and are recorded at fair value on the date of issuance and re-measured at fair value each reporting period with the change reported in earnings. The fair value of these instruments was computed using the Black Scholes model, incorporating transaction details such as the assumed price of the Company’s Common Stock at an initial public offering, contractual terms, maturity and risk-free rates, as well as assumptions about future financings, volatility, and holder behavior. A summary of the Company’s liabilities measured at fair value on a recurring basis is as follows: As of December 31, 2023 As of December 31, 2022 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Liabilities Derivative liabilities $ — $ — $ — $ — $ — $ — $ 1,022,879 $ 1,022,879 The following table provides a summary of changes in fair value associated with the Level 3 liabilities for the years ended December 31, 2023 and 2022: 2023 2022 Beginning Balance $ 1,022,879 $ 141,672 Issuance of derivative liability 7,500 760,608 Cash paid to settle derivative liability (7,500 ) — Issuance of common stock related to the derivative liability (450,000 ) — Extinguishment of derivative liability (433,894 ) — Change in fair market value (138,985 ) 120,599 Balance – December 31, $ — $ 1,022,879

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Business Combinations	Note 3 — Business Combinations On October 12, 2023, the Company completed its IPO. Following the IPO, the Company acquired majority ownership of the following franchisees of the Company: Nona Legacy Powered By La Rosa Realty, Inc. (formerly, La Rosa Realty Lake Nona Inc.) (“Lake Nona”), Horeb Kissimmee Realty, LLC (“Kissimmee”), La Rosa Realty Premier, LLC (“Premier”), and La Rosa Realty Orlando, LLC (“Orlando”), and 100% ownership of the following franchisees of the Company: La Rosa CW Properties, LLC (“CW Properties”) and La Rosa Realty North Florida LLC (“North Florida”). All six franchises engage mostly in the residential real estate brokerage services to the public primarily through sales agents and also provide coaching and support services to agents on a fee basis. The acquisitions were accounted for using the acquisition method of accounting, which requires that the assets acquired and liabilities assumed be recognized at their estimated fair values as of the acquisition date. The following table summarizes the purchase consideration and the purchase price allocation to the estimated fair values of the identifiable assets acquired and liabilities assumed for the six acquisitions: Lake Nona Kissimmee CW Properties Premier Orlando North Florida Total Acquired ownership 51 % 51 % 100 % 51 % 51 % 100 % Acquisition date 10/13/2023 10/16/2023 12/12/2023 12/13/2023 12/20/2023 12/28/2023 Common stock issued 324,998 513,626 714,286 259,023 415,506 522,675 2,750,114 Cash consideration $ 50,000 $ 500,000 $ — $ 15,000 $ — $ 300,000 $ 865,000 Equity consideration 974,994 1,438,153 1,200,000 393,715 648,190 831,053 5,486,105 Total purchase price 1,024,994 1,938,153 1,200,000 408,715 648,190 1,131,053 6,351,105 Noncontrolling interest 984,798 1,862,147 — 392,687 622,770 — 3,862,402 Acquisition date fair value $ 2,009,792 $ 3,800,300 $ 1,200,000 $ 801,402 $ 1,270,960 $ 1,131,053 $ 10,213,507 Purchase price allocation $ 2,009,792 $ 3,800,300 $ 1,200,000 $ 801,402 $ 1,270,960 $ 1,131,053 $ 10,213,507 Less fair value of net assets acquired: Cash 104,929 163,924 71,589 23,023 15,952 43,839 423,256 Working capital (less cash) (177,064 ) (270,028 ) (94,755 ) 58 (33,369 ) (58,206 ) (633,364 ) Intangible assets 1,172,141 1,700,161 438,760 263,260 517,797 613,464 4,705,583 Long-term assets 371,132 184,440 64,282 7,406 — 32,132 659,392 Long-term liabilities (396,936 ) (195,368 ) (34,756 ) (450 ) — (16,462 ) (643,972 ) Net assets acquired 1,074,202 1,583,129 445,120 293,297 500,380 614,767 4,510,895 Goodwill $ 935,590 $ 2,217,171 $ 754,880 $ 508,105 $ 770,580 $ 516,286 $ 5,702,612 The purchase consideration of North Florida was comprised of both equity and cash. In accordance with the terms of the purchase agreement, the cash consideration of $300,000 is to be paid over an eight-month period beginning January 2024, with two thirds of the balance to be paid in August 2024. The full cash consideration has been accrued as of December 31, 2023. The cash commitment does not include any contingencies. Goodwill generated from the acquisition is primarily attributable to expected synergies from future growth and strategic advantages provided through expansion and is not expected to be deductible for income tax purposes. The classes of intangible assets acquired and the estimated useful life of each class is presented in the table below for the six acquisitions: Lake Nona Kissimmee CW Properties Premier Orlando North Florida Total Franchise agreement (10 to 11 years) $ 967,107 $ 1,199,274 $ 359,201 $ 234,485 $ 402,351 $ 580,663 $ 3,743,081 Agent relationships (8 to 11 years) $ 86,688 $ 327,123 $ 37,068 $ — $ 71,901 $ — $ 522,780 Real estate listings (1 year) $ 82,016 $ 116,550 $ 31,277 $ 23,456 $ 25,128 $ 20,371 $ 298,798 Non-compete agreements (4 years) $ 36,330 $ 57,214 $ 11,214 $ 5,319 $ 18,417 $ 12,430 $ 140,924 Total identifiable intangible assets acquired $ 1,172,141 $ 1,700,161 $ 438,760 $ 263,260 $ 517,797 $ 613,464 $ 4,705,583 The amounts of revenue, cost of revenue, gross profit, and loss from operations before income taxes of the six acquisitions included in the Company’s Consolidated Statement of Operations from the date of the acquisition for the year ended December 31, 2023 is as follows: Year ended December 31, Revenue $ 4,585,978 Cost of revenue $ 4,232,694 Gross profit $ 353,284 Loss before provision for income taxes $ (1,823 ) Weighted average shares used in computing net loss per share of common stock 9,799,084 The following unaudited pro forma financial information presents the combined operating results of the Company, Lake Nona, Kissimmee, and the four acquisitions as if each acquisition had occurred as of January 1, 2023. The unaudited pro forma financial information includes the accounting effects of the business combinations, including adjustments to the amortization of intangible assets. The unaudited pro forma information does not necessarily reflect the actual results that would have been achieved, nor is it necessarily indicative of the Company’s future consolidated results. The unaudited pro forma financial information is presented in the table below for the year ended December 31, 2023: December 31, 2023 2022 (unaudited) (unaudited) Revenue $ 61,432,298 $ 60,948,732 Cost of revenue $ 56,440,603 $ 55,908,867 Gross profit $ 4,991,695 $ 5,039,866 Loss before provision for income taxes $ (7,698,511 ) $ (2,570,641 ) Loss per share of common stock attributable to common stockholders, basic and diluted $ (0.94 ) $ (0.29 ) Weighted average shares used in computing net loss per share of common stock attributable to common stockholders 9,799,084 8,750,114

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets [Abstract]
Goodwill and Intangible Assets	Note 4 — Goodwill and Intangible Assets Goodwill represents the future economic benefits arising from assets acquired in a business combination that are not individually identified and separately recognized. The Company recognized goodwill for the first time in the fourth quarter of 2023; as such, the Company will begin goodwill testing in 2024. The gross carrying amount of goodwill as of December 31, 2023 was $5,702,612. The components of purchased intangible assets were as follows: Weighted Average Remaining December 31, 2023 Amortization Gross Period Carrying Accumulated Net Franchise agreement 11 $ 3,743,081 $ 32,334 $ 3,710,747 Agent relationships 8 522,780 8,692 514,088 Real estate listings 1 298,798 28,366 270,432 Non-compete agreements 4 140,924 3,742 137,182 Total 10 $ 4,705,583 $ 73,134 $ 4,632,449 The Company recorded $73,134 of amortization of the intangible assets during the year ended December 31, 2023. Based on the intangible assets recorded at December 31, 2023, and assuming no subsequent additions to or impairment of the underlying assets, the remaining estimated annual amortization expense is expected to be as follows: Amortization 2024 $ 720,661 2025 450,229 2026 450,229 2027 450,229 2028 415,934 Thereafter 2,145,167 Total $ 4,632,449

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Leases	Note 5 — Leases The Company has operating leases for office space in several states. Lease terms are negotiated on an individual basis. Generally, the leases have initial terms ranging from one to five years. Renewal options are typically not recognized as part of the right of use assets and lease liabilities as it is not reasonably certain at the lease commencement date that the Company will exercise these options to extend the leases. The Company elected certain practical expedients under ASC 842 which allows the Company to combine lease and non-lease components of lease payments in determining right-of-use assets and related lease liabilities. The Company also elected the short-term lease exception. Leases with an initial term of twelve-months or less that do not include an option to purchase the underlying asset are not recorded on the consolidated balance sheets and are expensed on a straight-line basis over the lease term. The Company leases its corporate office from an entity controlled by the Company’s CEO. The rent expense for the year ending December 31, 2023 was $134,505. During 2022, no Lease costs for the years ended December 31, 2023 and 2022 was $311,722 and $169,163, respectively, and included in general and administrative expenses in the consolidated statements of operations. Supplemental cash flow information related to leases is as follows: December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities $ 94,655 $ — Right-of-use assets obtained in exchange for lease liabilities $ 267,914 $ — During the year ended December 31, 2023, the Company acquired six franchisees, of which four had remaining lease terms beyond twelve months, resulting in an increase of $644,498 in right-of-use assets and an increase in lease liabilities of $661,165. Supplemental balance sheet information related to leases is as follows: December 31, December 31, 2023 2022 Assets: Right-of-use assets $ 687,570 $ — Liabilities: Lease liability, current 340,566 — Lease liability, noncurrent 363,029 — $ 703,595 $ — The Company’s leases do not provide a readily determinable implicit discount rate. The Company estimates its incremental borrowing rate as the discount rate based on the information available at lease commencement. The weighted average discount rate is 4.76%. Future maturities on lease liabilities as of December 31, 2023, are as follows: December 31, 2023 2024 $ 366,583 2025 191,386 2026 110,730 2027 78,342 2028 2,532 Total minimum lease payments 749,573 Less: imputed interest (45,978 ) Present value of lease obligations 703,595 Less: current portion (340,566 ) Long-term portion of lease obligations $ 363,029 There were no leases with residual value guarantees.

Borrowings

Borrowings	12 Months Ended
	Dec. 31, 2023
Borrowings [Abstract]
Borrowings	Note 6 — Borrowings Line of Credit The Company has a line of credit with Regions Bank that allows for advances up to $150,000 with interest at the Prime Rate plus 4.75% with a floor of 4.75% and no maturity date. On December 31, 2023, the interest rate was 13.25% and no amount was drawn under the facility. On December 31, 2022, the outstanding balance on the line of credit was $86,163. The line of credit is collateralized by Company assets. Term Debt Total term debt is comprised of the following: December 31, December 31, 2023 2022 Note payable and OID Note $ — $ 250,788 Economic Injury Disaster Loans 619,527 360,912 Total Notes Payable 619,527 611,700 Less: Current Portion (4,400 ) (250,788 ) $ 615,127 $ 360,912 Future maturities of term debt as of December 31, 2023, were as follows: 2024 $ 4,400 2025 4,400 2026 4,400 2027 4,400 2028 4,400 Thereafter 597,527 Total $ 619,527 Note Payable On August 22, 2022, the Company issued to an unaffiliated private investor an unsecured subordinated promissory note that was used for general corporate purposes in the principal amount of $250,000 with a coupon rate of 15% per annum. This note had an original maturity of the earlier of the consummation of the closing of an IPO by the Company or on November 23, 2022. After November 2022, the maturity was extended seven times, with all terms remained unchanged, except beginning January 1, 2023, the Company no longer made monthly interest payments and the principal balance along with all accrued but unpaid interest would be due on note maturity. The last amendment had a final maturity of the earlier of the consummation of the closing of an IPO by the Company or on October 31, 2023. The Company repaid the note principal and all unpaid accrued interest at the closing of the Company’s IPO on October 12, 2023. In addition, the Company issued 5,000 unregistered, restricted shares of Common Stock valued at $25,000 based on the per unit price of the Company’s IPO to the private investor. OID Note On November 14, 2022, the Company and Emmis Capital II, LLC, an affiliate of one of the Company’s consultants (“Emmis Capital”), entered into a securities purchase agreement and senior secured promissory note (“OID Note”) in the principal amount of $277,778 that was used for general corporate purposes. The OID Note had an original issue discount of 10%, a coupon rate of 10% per annum, a default interest rate of 24% per annum, and a $5,000 per month per occurrence delinquency penalty. The note holder had the right at any time, at the holder’s option, to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest into shares of the Company’s Common Stock at a price equal to the offering price of the IPO multiplied by 0.75, with certain provisions. The Company also issued warrants to the lenders that are exercisable for 50,000 shares of the Company’s Common Stock and (i) have a term of 60 months; (ii) have full ratchet anti-dilution protection provisions; (iii) are exercisable for a number of shares of the Company’s Common Stock equal to the number of shares that would be issued upon full conversion of this Note; and (iv) have an exercise price equal to the lower of: (A) $5.00 per share, or (B) the price per share of any subsequent offering undertaken by the Company. The Company also granted to the lenders: (i) upon the repayment of the loan, 30,000 shares of the Company’s Common Stock (based on an assumed offering price of $5.00 per share, (ii) the right to participate in any future financings, (iii) additional “piggy back” registration rights, (iv) the right to rollover the principal and interest due to acquire Company securities in any future public or private offering, (v) extensive and non-customary default provisions in the note, and (vi) certain other affirmative and negative covenants. The loan had a maturity of the earlier of (i) six months from the date of issue or (ii) upon the completion of the Company’s IPO. The Company and Emmis Capital agreed to extend the maturity date of the loan to the earlier of the date when the Common Stock is listed on Nasdaq, or July 31, 2023. The parties agreed that in the event of listing of the Common Stock on Nasdaq prior to July 31, 2023, on the effective date of the registration statement, the Company would issue to Emmis Capital shares of Common Stock valued at the IPO price, in lieu of a cash, of the $5,000 delinquency penalty payable from May 14, 2023 to July 31, 2023. In the event the listing was not completed by July 31, 2023, then the delinquency fee would be paid in cash. In addition, Emmis Capital agreed to waive any and all events of default existing under the securities purchase agreement and the OID Note as of June 21, 2023, including but not limited to its right to receive default interest and to receive any additional fees, penalties and charges. On August 28, 2023, the Company repaid the OID Note with a principal balance of $277,778, accrued interest of $21,842, and a delinquency penalty of $17,258. In addition, in accordance with the terms of the OID Note, the Company issued 30,000 shares of Common Stock to Emmis Capital. Economic Injury Disaster Loans On June 1, 2020, the Company received net proceeds from Economic Injury Disaster Loans (the “EIDL Loans”) from the Small Business Administration (“SBA”) in the aggregate amount of $365,300. After processing fees, the net proceeds were $365,100 under the terms. The EIDL Loans, which are in the form of promissory notes, mature in May 2050 and bear interest at a rate of 3.75% per annum. Payments are to be made monthly, and each payment is applied first to the interest accrued to the date of receipt of each payment and any remaining payment is applied to principal. The loan terms provide for a collateral interest for the SBA and limits the use of proceeds to working capital to alleviate the effects of COVID-19 on the Company’s economic condition. During the fourth quarter of 2023, the Company acquired two franchisees that had outstanding EIDL Loans in the aggregate of $263,000. The Company acquired the EIDL Loans, and the EIDL loans have terms similar to the Company’s existing EIDL loans. The EIDL Loans mature in June 2050 and July 2050 and bear interest at a rate of 3.75% per annum. Convertible Notes Total convertible notes comprised of the following: December 31, December 31, 2023 2022 Principal amount $ — $ 606,000 Unamortized debt discount — (18,486 ) Unamortized debt issuance costs — (1,735 ) Net carrying value $ — $ 585,779 In two private placements conducted from July 2021 through October 2022, the Company entered into convertible note purchase agreements pursuant to which the Company issued unsecured convertible promissory notes (“Convertible Notes”). The Company issued convertible notes in the aggregate principal amount of $616,000 that was used for general corporate purposes. Interest accrued on the principal amount of 16 of the convertible notes at 2.5% per annum with a default rate of 3% per annum. Interest accrued on the principal amount of seven of the Convertible Notes at 18% per annum, with a default interest rate of 20% per annum. The convertible notes had a maturity date of the earlier of the date that the Company’s Common Stock became listed for trading on a national securities exchange or one year from the date of issue of each such note. Prior to the maturity date, the convertible notes would convert the outstanding principal and accrued interest automatically into shares of the Company’s Common Stock on the date of the closing of an IPO at a price per share equal to the IPO price multiplied by 0.80. The conversion feature was deemed to be a derivative liability; as such, the Company recorded a debt discount of $203,782, which represented the fair value of the derivative liabilities at the commitment dates. In addition, the Company incurred $25,000 of professional fees directly related to the issuances of the convertible notes which was recorded as debt issuance costs. The convertible notes had original maturities at various times during 2022 and 2023, which all were extended into 2023. In December 2022, the Company repaid one convertible note with a principal amount of $10,000 plus accrued interest. During 2023, the Company exchanged, in a private placement under Sections 3(a)(9) and 4(a)(2) of the Securities Act, 18 of the above convertible promissory notes, representing an aggregate amount of principal and accrued interest of $598,836, for 591 shares of the Company’s series A preferred stock at an exchange rate of $1,000 per share. On the closing of the Company’s IPO on October 12, 2023, the Company repaid the principal and accrued interest of three of the remaining convertible notes totaling $94,433, and the remaining convertible note with a principal balance plus accrued interest of $26,265 was converted into 6,566 shares of the Company’s unregistered, restricted Common Stock based on the IPO price of $5.00. The Company accrued interest totaling $21,285 and $91,821 during the year ending December 31, 2023 and 2022, respectively. Cash Advance Agreement On July 3, 2023, the Company entered into a standard merchant cash advance agreement (the “Cash Advance”) with Cedar Advance LLC (“Cedar”) for the purchase and sale of future receipts pursuant to which the Company sold in the aggregate $764,150 in future receipts of the Company for $500,650. Future receipts include cash, check, credit or debit card, electronic transfer, or other form of monetary payment. Until the purchase price has been repaid, the Company agreed to pay Cedar $27,188 per week. In addition, the Company granted Cedar a security interest in all of the Company’s accounts, including deposit accounts and accounts receivable and proceeds. The Company recorded a debt discount in the amount of $237,150 based upon the difference between the amount of future receipts sold and the actual proceeds received by the Company and debt issuance costs of $26,350. The debt discount and debt issuance costs are reflected as a reduction on the outstanding liability and are being amortized as non-cash interest expense using the effective interest method over the term of the agreement. During the year ended December 31, 2023, non-cash interest expense of $256,080 was recorded from the amortization of the debt discount and the debt issuance costs. As of December 31, 2023, the remaining gross balance of the Cash Advance was $84,463 and a net carrying value of $77,042, which was fully repaid in January 2024. Total cash advance agreement comprised of the following: December 31, December 31, 2023 2022 Principal amount $ 84,463 $ — Unamortized debt discount (4,597 ) — Unamortized debt issuance costs (2,824 ) — Net carrying value $ 77,042 $ —

Warrants

Warrants	12 Months Ended
	Dec. 31, 2023
Warrants [Abstract]
Warrants	Note 7 — Warrants Warrants are issued to consultants as compensation or as part of certain capital raises which entitle the holder to purchase shares of the Company’s Common Stock at a fixed price. The strike price of warrants granted in 2022 were set when the Company completed the IPO pricing agreement with the Company’s underwriters on October 9, 2023, which was $5.00. At December 31, 2023, warrants outstanding that have vested and are expected to vest are as follows: Number of Weighted Weighted Aggregate Intrinsic Vested 140,000 $ 9.29 3.46 — Expected to vest 50,000 5.50 4.76 — Total 190,000 $ 8.29 3.80 — Additional information with respect to warrant activity: Number of Weighted Balance – December 31, 2021 40,000 $ 20.00 Granted 100,000 $ 5.00 Exercised — — Expired or forfeited — — Balance – December 31, 2022 140,000 $ 9.29 Granted 50,000 5.50 Exercised — — Expired or forfeited — — Balance – December 31, 2023 190,000 $ 8.29 During 2022 the Company issued warrants to lenders of the Company, including the Company’s CEO, to purchase 100,000 shares of Common Stock. The warrants were immediately vested and have a term of five years from the grant date with an exercise price of $5.00. The warrants are freestanding instruments in a bundled transaction with debt offerings and are accounted for separately. The Company determined that the warrants are classified as equity, and the proceeds of the debt offerings were allocated based on the relative fair values of the debt instruments and the warrants. During 2023 the Company issued warrants to purchase 50,000 shares of Common Stock to the Company’s underwriter as compensation for providing services to complete the Company’s IPO. The warrants vest on April 2, 2024 and have a term of five years from the grant date with an exercise price of $5.50. The warrants are freestanding instruments in a bundled transaction with the IPO and are accounted for separately. The Company determined that the warrants are classified as equity. As of December 31, 2023, there was no unrecognized expense related to warrants. As of December 31, 2022, unrecognized amortization of financing fees related to warrants granted totaled $149,995, all of which was recognized in 2023. The valuation methodology used to determine the fair value of the warrants was the Black-Scholes option-pricing model. The Black-Scholes model requires the use of a number of assumptions including volatility of the stock price, the average risk-free interest rate, and the weighted average expected life of the warrant. Estimated volatility is a measure of the amount by which the Company’s stock price is expected to fluctuate each year during the expected life of the award. The Company’s estimated volatility is an average of the historical volatility of peer entities over the shorter of i) the period equal to the expected life of the award or ii) the period over which the peer company was publicly traded. The Company uses the historical volatility of peer entities due to the lack of sufficient historical data of its stock price. The risk-free interest rate assumption is based upon observed interest rates on zero coupon U.S. Treasury bonds whose maturity period is appropriate for the term of the award at the grant date. The weighted average fair value of warrants granted and the assumptions used in the Black-Scholes model are set forth in the table below. December 31, December 31, 2023 2022 Weighted average fair value $ 2.96 $ 5.70 Dividend yield 0 % 0 % Expected volatility factor 69.6 % 63.8 % Risk-free interest rate 4.69 % 3.84 % Expected life (in years) 5 5

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2023
Stockholders' Equity [Abstract]
Stockholders' Equity	Note 8 — Stockholders’ Equity The Company is authorized to issue two classes of stock consisting of 250,000,000 shares of Common Stock, $0.0001 par value per share, and 50,000,000 shares of preferred stock, $0.0001 par value per share. On July 22, 2021, the Company issued 6,000,000 shares of Common Stock and 2,000 shares of Series X Super Voting Preferred Stock to Mr. La Rosa as compensation for services and the founding of the Company. Common Stock On March 18, 2022, the Company effected a 1-for-10 reverse stock split of its Common Stock issued and outstanding. On April 17, 2023, the Company effected a 2-for-1 forward stock split of its Common Stock issued and outstanding (including adjustments for fractional shares). As a result, all share information in the accompanying financial statements has been adjusted as if the reverse stock split and forward stock split happened on the earliest date presented. The par value of the Common Stock was not impacted by either of the splits. At December 31, 2023 and 2022 there were 13,406,480 and 6,000,000 shares of Common Stock issued and outstanding, respectively. Holders of common stock are entitled to one vote per share. Holders of Common Stock are not entitled to receive dividends unless declared by the Board of Directors. Initial Public Offering On October 12, 2023 the Company completed its IPO and sold 1,000,000 shares of its Common Stock at a price to the public of $5.00 per share, resulting in gross proceeds of $5,000,000. The Company received net proceeds of $4,360,000 after underwriter discounts, commissions, and expenses. The Company also incurred other offering expenses of $2,544,459 and issued 1,393,618 common shares to service providers related to the IPO. These expenses were recorded against the proceeds received from the IPO. The Company used the proceeds to repay existing debt and accrued interest of approximately $375,000, related party debt of approximately $150,000, existing accounts payable of $1,000,000, and $550,000 toward the purchase of two franchised La Rosa offices. See Note 3 — Business Combinations for additional information. Common Stock Issuances for IPO Services On May 12, 2021, the Company entered into a capital market advisory agreement with a consultant. During 2022, the parties amended the agreement, and in addition to other compensation, the amended agreement required the Company to issue 400,000 shares, as adjusted for the stock splits, when the Company’s Common Stock starts trading on a senior exchange. The Company issued the shares on October 9, 2023 valued at the IPO price of $5.00 a share. On January 10, 2022, the Company entered into an investment banking agreement with a consultant. In addition to other compensation, the agreement required the issuance of Common Stock of the Company equal to 4.0% of the Company. Such shares were to be held in book entry at the transfer agent and were not eligible to be sold until the Company trades on a senior exchange. The consultant was granted anti-dilution protection such that they retained 4.0% of the Company’s fully diluted shares outstanding after the senior exchange listing. The Company evaluated the agreement and determined that the performance condition was satisfied on July 31, 2023. As such, the Company issued 250,168 shares of Common Stock on July 31, 2023, valued at the then expected IPO price of $5.00 a share. Upon the completion of the Company’s IPO on October 12, 2023, the Company issued 228,656 shares of Common Stock, valued at the IPO price of $5.00 a share, representing the remaining shares to be issued to the consultant. Upon the closing of the Company’s IPO, the Company issued 514,794 shares of Common Stock valued at the IPO price of $5.00 a share to certain third-party service providers in accordance with the respective contractual agreements who directly worked on the IPO process. A portion of the value of the shares extinguished $157,856 of existing accounts payable. Additional Common Stock Issuances On August 28, 2023, the Company repaid an OID Note and, in accordance with the terms of the original note, the Company issued 30,000 shares of Common Stock to the lender, valued at the expected IPO price of $5.00 a share. On October 12, 2023, the Company completed its IPO and, in accordance with the debt agreement the Company executed in December 2022 with the Company’s CEO, the Company issued 60,000 shares of unregistered, restricted Common Stock to the Company’s CEO with a value of $5.00 per share. On October 12, 2023, upon the repayment of a note payable to one of the Company’s lenders, the Company issued 5,000 shares of unregistered, restricted Common Stock with a value of $5.00 per share in accordance with the debt agreement. In September 2023, the Company executed a consulting agreement with a service provider to supply certain investor relations services post-IPO. As part of the agreement, the Company issued 125,000 shares of the Company’s unregistered, restricted Common Stock, which were issued on October 13, 2023 and valued at $3.00 per share. In December 2023, the Company executed a consulting agreement with a service provider to supply certain investor relations services. As part of the agreement, the Company issued 100,000 shares of the Company’s unregistered, restricted Common Stock, which were issued on December 18, 2023 and valued at $1.98 per share. In the fourth quarter of 2023, the Company acquired controlling interests in four of its franchisees and full control of two of its franchisees. As part of the purchase consideration of all six of the acquisitions, the Company issued 2,750,114 of the Company’s unregistered, restricted Common Stock. Each of the selling members entered into lock-up/leak out agreements with the Company. Pursuant to these agreements, the selling members are restricted from selling more than one-twelfth of the shares they received per calendar month during the one-year period commencing after the six-month holding period under Rule 144 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), subject to applicable securities laws. See Note 3 — Business Combinations for additional information regarding the acquisitions. Debt Conversion to Common Stock Upon the first day of trading of the Company’s Common Stock on the Nasdaq stock exchange on October 10, 2023, one remaining convertible note with a principal balance plus accrued interest of $26,265 was converted into 6,566 shares of the Company’s unregistered, restricted Common Stock based on the IPO price of $5.00. Series X Super Voting Preferred Stock On July 29, 2021, the Company filed an Amended and Restated Articles of Incorporation with the Secretary of State of Nevada authorizing 50,000,000 shares of “blank check” preferred stock. The Company designated 2,000 shares of the authorized preferred stock as Series X Super Voting Preferred Stock and issued 100% of the Super X Super Voting Preferred Stock to the Company’s CEO. Each share of the Series X Super Voting Preferred Stock entitles its holder to 10,000 votes per share and votes with the Company’s Common Stock as a single class on all matters to be voted or consented upon by the stockholders. The Series X Super Voting Preferred Stock is not convertible into Common Stock or any other securities of the Company. The holders of the Series X Super Voting Preferred Stock are not entitled to any dividend rights or any liquidation preference and have no subscription, redemption or conversion privileges. Series A Preferred Stock On February 13, 2023, the Company designated 11,000 shares of the authorized preferred stock as series A preferred stock. The holders of the series A preferred stock do not have voting rights, redemption rights, dividend rights, anti-dilution rights, nor liquidation rights. Each share of the series A preferred stock will automatically convert into shares of the Company’s Common Stock upon the earlier of the closing date of the Company’s IPO or upon a change in control of the Company. Upon the Company’s IPO, the value of each share is converted to common stock at a 30% discount of the IPO price. The discount is accounted for as a deemed dividend that increases the basic net loss per share for common stockholders. During 2023, the Company issued 1,523 shares of its series A preferred stock to 77 investors in a private placement pursuant to Regulation D under the Securities Act, raising $1,523,000. The Company also exchanged convertible debt with an outstanding balance of $598,836, including accrued interest of $87,836, for 591 shares of series A preferred stock. On March 27, 2023, the Company exchanged a portion of its related party debt with an outstanding gross balance of $1,324,631, excluding debt discount of $469,785, and including accrued interest of $28,101, for 1,321 shares of series A preferred stock. On December 31, 2022, a loan of $556,268 from Celebration Office Condos LLC, a company owned by the Company’s CEO, was forgiven for one share of series A preferred stock which was issued in March 2023. Upon the first day of trading of the Company’s Common Stock on the Nasdaq stock exchange on October 10, 2023, the 3,436 shares of Series A Preferred Stock outstanding automatically converted into 981,676 shares of the Company’s Common Stock based on the IPO price of $5.00. The 30% discount from the IPO price resulted in an aggregate discount of $1,472,514, which was accounted for as a deemed dividend that increased the basic net loss per share for common stockholders.

Equity Incentive Plan

Equity Incentive Plan	12 Months Ended
	Dec. 31, 2023
Equity Incentive Plan [Abstract]
Equity Incentive Plan	Note 9 — Equity Incentive Plan On January 10, 2022, the Company adopted the La Rosa Holdings Corp. 2022 Equity Incentive Plan (the “2022 Plan”) pursuant to which a maximum of 5,000,000 shares of Common Stock of the Company were authorized to be issued pursuant to the grant of incentive stock options, non-statutory stock options, stock appreciation rights, restricted stock, restricted stock units (RSUs), performance units and performance shares. Persons eligible to receive awards under the 2022 Plan include employees, consultants, and directors of the Company. The plan is administered by the Compensation Committee of the Board of Directors. On October 20, 2023, the Company filed a Form S-8 to register the securities in the 2022 Plan. As of December 31, 2023, there are 2,653,369 shares available for issuance. Stock Option Awards Stock options are awards issued to employees and directors that entitle the holder to purchase Common Stock of the Company at a fixed price. Options issued prior to the Company’s IPO on October 12, 2023 have a strike price equal to the IPO price of $5.00 per share. On November 1, 2023, the Company issued stock options to its non-management Board of Directors in lieu of paying the directors their cash board fees they had accrued since the initiation of their term through September 30, 2023, which totaled $375,052. The options cover 412,125 shares of the Company’s Common Stock at a strike price of $1.28, the closing price of the Company’s Common Stock on the previous business day from the grant date. The options immediately vested upon grant and have a ten-year term. The Company extinguished the accrued liability recorded at September 30, 2023. On December 7, 2023, the Company issued a non-qualified stock option to the Company’s CEO in accordance with the CEO’s employment agreement. The option covers 900,000 shares of the Company’s Common Stock at a strike price of $2.09, the closing price of the Company’s Common Stock on the previous business day from the grant date. The option immediately vested upon grant and has a ten-year term. The Company recorded share-based compensation related to options of $1,816,188 and $230,644 for the year ended December 31, 2023 and 2022, respectively. The Company did not realize any tax benefits associated with share-based compensation for the years ended December 31, 2023 and 2022, as the Company recorded a valuation allowance on all deferred tax assets. At December 31, 2023, options outstanding that have vested and are expected to vest are as follows: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Aggregate Intrinsic Value Vested 1,392,125 $ 2.02 9.81 $ 90,709 Expected to vest — — — — Total 1,392,125 $ 2.02 9.81 $ 90,709 Additional information with respect to stock option activity: Number of Weighted Average Exercise Price Balance – December 31, 2021 — $ — Granted 80,000 5.00 Exercised — — Expired or forfeited — — Balance – December 31, 2022 80,000 $ 5.00 Granted 1,312,125 1.84 Exercised — — Expired or forfeited — — Balance – December 31, 2023 1,392,125 $ 2.02 The weighted average fair value and the assumptions used in calculating the stock options granted during fiscal year 2023 and 2022 were based on estimates at the date of grant as follows: December 31, December 31, 2023 2022 Weighted average fair value $ 1.36 $ 3.46 Dividend yield 0 % 0 % Expected volatility factor 67.2 % 60.7 % Risk-free interest rate 4.34 % 3.48 % Expected life (in years) 9 9 As of December 31, 2023, there was no unrecognized compensation expense related to stock option awards. As of December 31, 2022, unrecognized compensation expense related to stock option awards totaled $46,136, all of which was recognized in 2023. Restricted Stock Units (RSUs) During July 2022, the Company made agreements with 89 real estate agents and employees, who provide services to the Company, that they would be issued RSUs under the 2022 Plan covering $1,959,860 of value, when the Company’s Common Stock began trading on the Nasdaq stock exchange. The Company’s stock started trading on October 10, 2023, and the RSUs vested immediately upon issuance, which covered 391,972 common shares. To cover employees’ payroll withholding tax liability, the Company netted 35,466 shares of Common Stock from the employee awards for a total issuance of 356,506 shares. A restricted stock unit covering 4,000 shares of Common Stock issued to the Company’s Chief Technology Officer (CTO) vested on February 1, 2023. In addition, the CTO will receive a future grant of 4,000 restricted stock units on February 1, 2024, which will be issued under the 2022 Plan. The Company records stock-based compensation expense for the new grant ratably over the one-year vesting period. The Company also valued the new award using the assumed IPO price of $5.00 a share. For the year ended December 31, 2023, the Company recorded $38,247 of share-based compensation expense for the CTO’s RSUs, and as of December 31, 2023, unrecognized compensation expense related to the award was $1,753, which will be recognized in 2024. The Company did not realize any tax benefits associated with share-based compensation for the year ended December 31, 2023, as the Company recorded a valuation allowance on all deferred tax assets. Issuance of Common Shares to Consultants In the fourth quarter of 2023, the Company executed six consulting agreements with third-party service providers to supply certain services to the Company. The Company issued 594,000 shares of the Company’s Common Stock under the Company’s 2022 Equity Incentive Plan between October 26, 2023 and November 2, 2023, with a weighted-average value of $1.20 per share.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Share	Note 10 — Earnings Per Share Basic loss per share of common stock attributable to common stockholders is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted loss per share of common stock attributable to common stockholders is computed by giving effect to all potential shares of common stock, including those related to the Company’s outstanding warrants and the 2022 Plan, to the extent dilutive. For all periods presented, these potential shares were excluded from the calculation of diluted loss per share because their inclusion would be anti-dilutive. As a result, diluted loss per common share is the same as basic loss per common share for all periods presented. The Company’s mandatory convertible Series A Preferred Stock included a 30% discount from the IPO price. As a result, the aggregate discount of $1,472,514 was accounted for as a deemed dividend that increased the basic net loss per share for common stockholders. The following table sets forth common stock equivalents that have been excluded from the computation of dilutive weighted average shares outstanding as their inclusion would have been antidilutive: December 31, December 31, 2023 2022 Warrants 190,000 140,000 Options 1,392,125 80,000 Restricted stock unit 4,000 — Future equity shares — 90,000 Total 1,586,125 310,000

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Income Taxes	Note 11 — Income Taxes The benefit from income taxes was as follows: December 31, 2023 2022 Current U.S. Federal $ — $ (128,000 ) State and local — (22,000 ) $ — $ (150,000 ) Deferred U.S. Federal $ (1,496,475 ) $ (535,125 ) State and local (435,450 ) (153,317 ) Valuation Allowance 1,931,925 688,442 $ — $ — Total U.S. Federal $ — $ (128,000 ) State and local — (22,000 ) $ — $ (150,000 ) A reconciliation of the provision for income taxes with the amounts computed by applying the Federal income tax rate to income from operations before the provision for income taxes is as follows for the years ended December 31, 2023 and 2022: 2023 2022 U.S. federal statutory rate 21.00 % 21.00 % State taxes, net of federal benefit 4.49 3.22 Permanent items (0.05 ) (3.46 ) Prior year true-up — 13.6 Valuation allowance (24.50 ) (27.87 ) Other (0.94 ) (0.42 ) Effective income tax rate — % 6.07 % The components of deferred tax assets (liabilities) were as follows: December 31, 2023 2022 Net operating loss carryforwards $ 1,251,958 $ 629,968 Stock compensation 1,351,444 58,474 Basis adjustment on acquired assets (1,043,064 ) — Right of use assets (174,299 ) — Lease liability 178,362 — Allowance for bad debt 5,374 — Charitable contributions 7,528 — Deferred tax assets, before valuation allowance 1,577,303 688,442 Valuation allowances (1,577,303 ) (688,442 ) Deferred tax assets, net of valuation allowance $ — $ — A reconciliation of the beginning and ending amount of deferred income tax valuation allowance were as follows: December 31, 2023 2022 Beginning balance of deferred income tax valuation allowance $ (688,442 ) $ — Increase in valuation allowance (1,931,925 ) (688,442 ) Decrease in valuation allowance – purchase accounting 1,043,064 — Ending balance of deferred income tax valuation allowance $ (1,577,303 ) (688,442 ) As of December 31, 2023, the Company has federal net operating loss carryforwards of approximately $5.1 million and state net operating loss carryforwards of approximately $5.3 million which can be carried forward indefinitely. Deferred tax assets for net operating loss carryforwards are fully offset by a valuation allowance. We have taken current and potential future expirations into consideration when evaluating the need for valuation allowances against these deferred tax assets. A valuation allowance for deferred tax assets is provided when it is more likely than not that some portion or all of the deferred tax assets will not be realized. Realization is dependent upon the generation of future taxable income or the reversal of federal tax liabilities during the periods in which those temporary differences become deductible. We consider the scheduled reversal of deferred tax liabilities projected future taxable income and tax planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods in which our deferred tax assets are deductible, we believe it is more likely than not that we will not realize the benefits of these deductible differences. We have recorded a valuation allowance for deferred tax assets of $1,577,303 and $688,442 as of December 31, 2023 and 2022, respectively. The Company applies the FASB’s provisions for uncertain tax positions. The Company utilizes the two-step process to determine the amount of recognized tax benefit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company recognizes interest and penalties associated with uncertain tax positions as a component of income tax expense. As of December 31, 2023, management does not believe the Company has any material uncertain tax positions that would require it to measure and reflect the potential lack of sustainability of a position on audit in its financial statements. The Company will continue to evaluate its uncertain tax positions in future periods to determine if measurement and recognition in its financial statements is necessary. The Company does not believe there will be any material changes in its unrecognized tax positions over the next year.

Segments

Segments	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Segments	Note 12 — Segments The Company’s business is organized into five material reportable segments which aggregate 100% of revenue: 1) Real Estate Brokerage Services (Residential) 2) Franchising Services 3) Coaching Services 4) Property Management 5) Real Estate Brokerage Services (Commercial) The reporting segments follow the same accounting policies used in the preparation of the Company’s consolidated financial statements. The following represents the information for the Company’s reportable segments for the years ended December 31, 2023 and 2022, respectively. 2023 2022 Revenue by segment Real Estate Brokerage Services (Residential) $ 20,450,348 $ 16,413,289 Franchising Services 883,606 1,034,108 Coaching Services 628,846 623,934 Property Management 9,680,688 8,030,299 Real Estate Brokerage Services (Commercial) 115,916 102,291 $ 31,759,404 $ 26,203,921 Cost of goods sold by segment Real Estate Brokerage Services (Residential) $ 18,764,157 $ 14,941,219 Franchising Services 472,309 679,586 Coaching Services 330,365 303,438 Property Management 9,350,248 7,754,576 Real Estate Brokerage Services (Commercial) 1,157 — $ 28,918,236 $ 23,678,819 Gross profit (loss) by segment Real Estate Brokerage Services (Residential) $ 1,686,191 $ 1,472,070 Franchising Services 411,297 354,522 Coaching Services 298,481 320,496 Property Management 330,440 275,723 Real Estate Brokerage Services (Commercial) 114,759 102,291 $ 2,841,168 $ 2,525,102 The following table disaggregates the Company’s revenue based on the type of sale or service and the timing of satisfaction of performance obligations for the years ended December 31: 2023 2022 Performance obligations satisfied at a point in time $ 20,448,767 $ 15,936,056 Performance obligations satisfied over time 11,310,637 10,267,865 Revenue $ 31,759,404 $ 26,203,921

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 13 — Commitments and Contingencies The Company has entered into indemnification agreements with the Company’s officers and directors for certain events or occurrences. The Company maintains a directors and officers insurance policy to provide coverage in the event of a claim against an officer or director. Nasdaq Listing Rule On November 24, 2023, the Company received written notification from the staff (the “Staff”) of Nasdaq indicating that, the Company no longer meets Nasdaq Listing Rule 5550(b)(2) (the “Rule”) requiring the Company to maintain a minimum market value of listed securities (“MVLS”) of $35 million. The notice was based on a review of the Company’s MVLS for the past 30 consecutive business days. Nasdaq’s listing rules provide the Company with a compliance period of 180 calendar days, or until May 22, 2024, in which to regain compliance. If at any time during this compliance period the Company’s MVLS closes at $35 million or more for a minimum of ten consecutive business days, Nasdaq will provide written confirmation of compliance and the matter will be closed. Legal Proceedings From time to time the Company is involved in litigation, claims, and other proceedings arising in the ordinary course of business. Such litigation and other proceedings may include, but are not limited to, actions relating to employment law and misclassification, intellectual property, commercial or contractual claims, brokerage or real estate disputes, or other consumer protection statutes, ordinary-course brokerage disputes like the failure to disclose property defects, commission disputes, and vicarious liability based upon conduct of individuals or entities outside of the Company’s control, including agents and third-party contractor agents. Litigation and other disputes are inherently unpredictable and subject to substantial uncertainties and unfavorable resolutions could occur. On February 13, 2023, Mr. Mark Gracy, who served as the Company’s Chief Operating Officer from November 18, 2021 to November 15, 2022, filed a civil lawsuit in the Circuit Court of Osceola County, Florida, seeking a jury trial and claiming that the Company breached his employment agreement by reducing his salary and failing to pay him his full severance payments and is looking for payment of his alleged severance of $249,000. On April 11, 2023, the Company filed a motion to dismiss Mr. Gracy’s complaint, which is still pending. On July 14, 2023, a writ of garnishment was issued naming La Rosa Realty, LLC, a subsidiary of the Company, as a purported garnishee for an alleged, but not actual, employee or contractor, Marc Cameron, in the Seventh Judicial Circuit Court of St. Johns’ County, Florida. On October 31, 2023, the Plaintiff voluntarily dismissed the action. On September 5, 2023, Mr. Anthony Freites, who was an alleged independent contractor of La Rosa Realty, LLC from January 13, 2013 until June of 2021, filed an amended complaint in the Circuit Court of Osceola County, Florida, seeking a jury trial and claiming that the Company breached his contract and is looking for payment of commissions on alleged closed real estate sales as an independent contractor in the amount unspecified but allegedly including actual damages, compensatory damages, attorney’s fees, costs, and prejudgment interest. On October 12, 2023, the Company filed a motion to dismiss Mr. Freites’ complaint, which is still pending. On January 3, 2024, Ms. Sarah Palmer filed a putative national class action complaint against La Rosa Realty, LLC in the United States District Court, Middle District of Florida, Orlando Division. Ms. Palmer alleges that she received two (2) brief pre-recorded calls one week apart to her cell phone from La Rosa Realty, LLC presenting her an employment opportunity as a real estate agent. Ms. Palmer seeks an undisclosed amount of monetary damages from La Rosa Realty, LLC for the alleged would-be injurious, isolated and opportunistic employment gestures to her through a purported nationwide class action. Ms. Palmer claims that the defendant violated her privacy, annoyed and harassed her, constituted a nuisance, and occupied her telephone line. On March 12, 2024 La Rosa Realty, LLC filed a motion to dismiss the case with prejudice, which is still pending. The Company believes that the above claims are without merit, and it will vigorously defend against such claims. Moreover, these claims, in the aggregate, would not have a material adverse effect on the Company’s financial condition, business, or results of operations, should the Company’s defense not be successful in whole or in part. Except as stated herein, there is no other action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency, self-regulatory organization or body pending or, to the knowledge of our executive officers, threatened against or affecting our Company or our officers or directors in their capacities as such.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 14 — Related Party Transactions The Company leases its corporate office from an entity controlled by the Company’s CEO. The rent expense for the year ending December 31, 2023 was $134,505. During 2022, no no On July 1, 2023, the Company began leasing office space for its subsidiary, La Rosa Realty, from an entity owned by Joseph La Rosa, the Company’s CEO, and Michael La Rosa, the Company’s member of the Board. There is a written lease, which includes minimum monthly rent of $4,593, with a term ending in June 2025. On May 4, 2023, the mother of the Company’s CEO purchased 200 shares of the Company’s series A preferred stock for $200,000. Upon the Company’s IPO, the shares were converted into 57,142 shares of the Company’s Common Stock. Due from related party La Rosa Realty, LLC has provided interest-free, due on demand advances to La Rosa Insurance LLC, a company controlled by the Company’s CEO. The outstanding balance was $41,558 as of December 31, 2022. As a newly publicly traded company, the Company must comply with the Sarbanes-Oxley Act of 2002 and specifically Section 402, which amended the Securities Exchange Act of 1934 to prohibit companies from making most personal loans to their directors and executive officers. During the fourth quarter of 2023, upon the Company completing its IPO, the Compensation Committee reviewed the advance, which had a balance of $45,413, and determined that the existing related party receivable would be charged as part of the Company’s CEO’s annual bonus as specified in his employment agreement. Due to related party (due on demand advances) Prior to 2023, the Company’s CEO provided interest free, due on demand, advances to the Company for general operations. The outstanding balance of these obligations was $75,591 as of December 31, 2022. Prior to 2023, a relative of the Company’s CEO provided an interest free, due on demand, advance to the Company. The outstanding balance was $48,000 as of December 31, 2022. Prior to 2023, an entity owned by the Company’s CEO provided an interest free, due on demand, advance to the Company. The outstanding balance was $40,654 as of December 31, 2022. The Company repaid all of the advances totaling $149,245 at the closing of the Company’s IPO on October 12, 2023. Due to related party (term loans) From February 2022 through October 3, 2022, the Company issued to the Company’s CEO six unsecured subordinated promissory notes in the aggregate principal amount of $765,000. The notes accrued interest at rates ranging from 1.4% per annum to 3.43% per annum, each with a three On July 15, 2021, the Company issued to a private investor, Mr. Carlos J. Bonilla, an attorney with the law firm of ELP Global PLLC that represents the Company, an unsecured subordinated promissory note (the “ELP Note”) in the principal amount of $40,000 that was used for general corporate purposes. Interest accrued on the principal amount at 18% per annum. On December 1, 2022, the Company’s CEO, Joseph La Rosa, entered into an agreement with Mr. Bonilla pursuant to which Mr. La Rosa sold to Mr. Bonilla 600,000 shares of his common stock in exchange for the assignment by Mr. Bonilla of the ELP Note plus accrued interest and the payment by Mr. Bonilla to Mr. La Rosa of cash in the amount of $449,500. As a result of the assignment of the ELP Note to Mr. La Rosa, the principal balance of $40,000 was reclassified to “Due to related party” on the consolidated balance sheets. On December 2, 2022, the Company issued to the Company’s CEO a Convertible OID Promissory Note in the original principal amount of $491,530 for which he paid $449,500. The note had an annual original issue discount of 8.55% with a default interest rate of 24.0% and a $5,000 per month per occurrence delinquency penalty. The holder had the right at any time to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the note into shares of the Company’s Common Stock at a price equal to the offering price of the initial public offering multiplied by 0.75 with certain distribution, fundamental transaction and anti-dilution protections and cash penalties for failure to deliver the shares in a timely manner. The Company also issued to the Company’s CEO warrants exercisable for 50,000 shares of the Company’s Common Stock that: (i) have a term of 60 months; (ii) have full ratchet anti-dilution protection provisions; (iii) are exercisable for a number of shares of our Common Stock equal to the number of shares that would be issued upon full conversion of this note; and (iv) have an exercise price equal to the lower of: (A) $5.00 per share, or (B) the price per share of any subsequent offering undertaken by the Company. The Company also granted to the Company’s CEO (i) upon repayment of the loan, 60,000 shares of the Company’s Common Stock, (ii) the right to participate in any future financings, (iii) the right to rollover the principal and interest due to acquire Company securities in any future public or private offering, (iv) extensive and non-customary default provisions in the note, and (v) certain other affirmative and negative covenants. In March 2023, the Company exchanged, in a private placement under Sections 3(a)(9) and 4(a)(2) of the Securities Act, the six unsecured subordinated promissory notes, the ELP Note, and the Convertible OID Promissory Note representing an aggregate amount of principal and accrued interest of $1,324,631, for 1,321 shares of the Company’s series A preferred stock. Upon the Company’s IPO, the shares were converted into 377,428 shares of the Company’s Common Stock. See Note 8 – Stockholders’ Equity for additional information.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 15 — Subsequent Events Franchise Acquisitions On February 21, 2024, the Company completed an acquisition of 100% of the membership interests of La Rosa Realty Winter Garden LLC, a Florida limited liability company and a franchisee of the Company. The purchase price was $352,204, which was settled by the issuance of an aggregate of 268,858 unregistered shares of the Company’s Common Stock based on $1.31 per share, the closing price of the Company’s Common Stock for the previous trading day. Concurrently the selling members entered into lock-up/leak out agreements with the Company pursuant to which the selling members may not sell more than one-twelfth of their common shares per calendar month during the one year period commencing after the six-month holding period under Rule 144 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), subject to applicable securities laws. On March 7, 2024, the Company completed an acquisition of 51% of the membership interests of La Rosa Realty Georgia LLC, a Georgia limited liability company and a franchisee of the Company. The purchase price was $516,450, which was settled by the issuance of an aggregate of 276,178 unregistered shares of the Company’s Common Stock based on $1.87 per share, the closing price of the Company’s Common Stock for the previous trading day. Concurrently the selling members entered into lock-up/leak out agreements with the Company pursuant to which the selling members may not sell more than one-twelfth of their common shares per calendar month during the one year period commencing after the six-month holding period under Rule 144 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), subject to applicable securities laws. On March 15, 2024, the Company completed an acquisition of La Rosa Realty California and now holds a 51% stake in the entity. Previously, La Rosa Franchising held a 50% stake in the entity. The purchase price for the one additional percentage ownership was $2,414, which was settled by the issuance of an aggregate of 1,387 unregistered shares of the Company’s Common Stock based on $1.74 per share, the closing price of the Company’s Common Stock for the previous trading day. Concurrently the selling members entered into lock-up/leak out agreements with the Company pursuant to which the selling members may not sell more than one-twelfth of their common shares per calendar month during the one year period commencing after the six-month holding period under Rule 144 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), subject to applicable securities laws. Debt Issuances On February 20, 2024, the Company entered into securities purchase agreement with an accredited investor for the issuance of a senior secured promissory note with an aggregate principal amount of $1,052,632. The note has an original issue discount of 5% and a coupon rate of 13% per annum. In addition, the Company issued 67,000 shares of the Company’s Common Stock as a commitment fee, a warrant to purchase 120,000 shares of the Company’s Common Stock with an exercise price of $3.00, exercisable until the five-year anniversary of the closing date, and a warrant to purchase 95,000 shares of the Company’s Common Stock with an exercise price of $2.25, exercisable until the five-year anniversary of the closing date, which warrant will be cancelled and extinguished if the note is fully paid on or before the note maturity date. The Company also agreed to register the securities issued to the investor by filing a registration statement with the U.S. Securities and Exchange Commission within ninety (90) calendar days from the date of the agreement. The investor also has a security interest in certain property of the Company and its subsidiaries to secure the prompt payment, performance, and discharge in full of all of the Company’s obligations under the note. The principal amount and interest under the note are convertible into shares of the Company’s Common Stock at a conversion price of $2.50 per share unless the Company fails to make an amortization payment when due, in which case the conversion price shall be the lower of $2.50 or the trading price of the shares. The securities purchase agreements contain customary representations and warranties and agreements and obligations of the parties. The proceeds of the note will be used for business development and general working capital purposes. In connection with this financing, the Company also issued to its placement agent, Alexander Capital L.P., a 5-year common stock purchase warrant to purchase 21,053 shares of Common Stock at the exercise price of $1.50 per share. The terms of this warrant are substantially similar to the terms of the warrants issued to the investors. On April 1, 2024, the Company entered into securities purchase agreement with the same accredited investor for the capital raise on February 20, 2024 for the issuance of a senior secured promissory note with an aggregate principal amount of $1,316,000. The note has an original issue discount of 5% and a coupon rate of 13% per annum. In addition, the Company issued 50,000 shares of the Company’s Common Stock as a commitment fee, a warrant to purchase 150,000 shares of the Company’s Common Stock with an exercise price of $3.00, exercisable until the five-year anniversary of the closing date, and a warrant to purchase 152,300 shares of the Company’s Common Stock with an exercise price of $2.25, exercisable until the five-year anniversary of the closing date, which warrant will be cancelled and extinguished if the note is fully paid on or before the note maturity date. The Company also agreed to register the securities issued to the investor by filing a registration statement with the U.S. Securities and Exchange Commission within ninety (90) calendar days from the date of the agreement. The investor also has a security interest in certain property of the Company and its subsidiaries to secure the prompt payment, performance, and discharge in full of all of the Company’s obligations under the note. The principal amount and interest under the note are convertible into shares of the Company’s Common Stock at a conversion price of $2.50 per share unless the Company fails to make an amortization payment when due, in which case the conversion price shall be the lower of $2.50 or the trading price of the shares. The securities purchase agreement contains customary representations and warranties and agreements and obligations of the parties. The proceeds of the note will be used for business development and general working capital purposes. The additional capital raise solidifies the Company’s ability to meet its obligations for at least the next twelve months. Executive Equity Awards On January 2, 2024, the Company issued a non-qualified stock option to the Company’s CEO in accordance with the CEO’s employment agreement. The option covers 800,000 shares of the Company’s Common Stock at a strike price of $1.50, the closing price of the Company’s Common Stock on the previous business day from the grant date. The option immediately vested upon grant and has a ten On February 1, 2024, the Company issued non-qualified stock options to the Company’s CEO, CFO, and COO in accordance with the respective employment agreements. The option covers 793,185 shares of the Company’s Common Stock at a strike price of $1.73, the closing price of the Company’s Common Stock on the previous business day from the grant date. The options immediately vested upon grant and have a ten On March 15, 2024, the Company issued non-qualified stock options to the Company’s CEO in accordance with the employment agreement. The option covers 600,000 shares of the Company’s Common Stock at a strike price of $1.74, the closing price of the Company’s Common Stock on the previous business day from the grant date. The options immediately vested upon grant and have a ten

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (7,818,437)	$ (2,320,656)

Insider Trading Arrangements

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

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Description of Business	Description of Business La Rosa Holdings Corp. (the “Company”), incorporated in Nevada on June 14, 2021, is a holding company for five agent-centric, technology-integrated, cloud-based, multi-service real estate segments. The Company generates revenue primarily by providing person-to-person residential and commercial real estate brokerage services to the public. In addition, the Company cross sells ancillary technology-based products and services to sales agents and the sales agents associated with the Company’s franchisees. The business is organized based on the services provided internally to agents and to the public, which are residential and commercial real estate brokerages, franchising services, real estate brokerage education and coaching, and property management services.
Initial Public Offering	Initial Public Offering On October 12, 2023, the Company completed an initial public offering (the “IPO”) in which it issued and sold 1,000,000 shares of Common Stock, par value $0.0001, at a public offering price of $5.00 per share. The Company received net proceeds of $4,360,000 after deducting underwriter discounts, commissions, and expenses. The Company also incurred other offering expenses of $2,544,459 and issued 1,393,618 common shares to service providers related to the IPO. These expenses were recorded against the proceeds received from the IPO.
Liquidity – Going Concern and Management’s Plans	Liquidity – Going Concern and Management’s Plans On December 31, 2023, the Company had a cash balance of $959,604 and positive working capital of $1,173,596. On February 20, 2024, the Company entered into securities purchase agreements with an accredited investor for the issuance of a 13% senior secured promissory note with a principal amount of $1,052,632 and a purchase price of $1,000,000 after an original issue discount of $52,632. The note is convertible into shares of the Company’s Common Stock at the option of the lender. In addition, on April 1, 2024, the Company entered into securities purchase agreements with the same accredited investor for the issuance of a 13% senior secured promissory note with a principal amount of $1,316,000 and a purchase price of $1,250,200 after an original issue discount of $65,800. The note is convertible into shares of the Company’s Common Stock at the option of the lender. The two promissory notes begin amortizing five months after the date of each loan, with full maturity occurring twelve months after the date of each loan. See Note 15 — Subsequent Events for additional information. The Company is subject to the risks and challenges associated with companies at a similar stage of development. These include dependence on key individuals, successful development and marketing of its offerings, and competition with larger companies with greater financial, technical, and marketing resources. Furthermore, during the period required to achieve substantially higher revenue in order to become profitable, the Company will require additional funds that might not be readily available or might not be on terms that are acceptable to the Company. Until such time that the Company fully implements its growth strategy, it expects to continue to generate operating losses in the foreseeable future, mostly due to corporate overhead and costs of being a public company. As such, the Company anticipates that its existing working capital, including cash on hand, and cash generated from operations will not be sufficient to meet projected operating expenses for the foreseeable future through at least twelve months from the issuance of the consolidated financial statements. The Company will be required to raise additional capital to service the two promissory notes, to repay the principal balance of each of the notes, and to fund ongoing operations. The Company has incurred recurring net losses, and the Company’s operations have not provided net positive cash flows. In view of these matters, there is substantial doubt about the Company’s ability to continue as a going concern. The Company plans on continuing to expand via acquisition, which will help achieve future profitability, and the Company has plans to raise capital from outside investors, as it has done in the past, to fund operating losses and to provide capital for further business acquisitions. There can be no assurance the Company can successfully raise the capital needed.
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The Company prepares the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern and realization of assets and satisfaction of liabilities in the normal course of business and do not include any adjustments that might result from the outcome of any uncertainties related to the Company’s going concern assessment. The carrying amounts of assets and liabilities presented in the financial statements do not necessarily purport to represent realizable or settlement values. The consolidated financial statements include the financial statements of the Company, all entities that are wholly-owned by the Company, and all entities in which the Company has a controlling financial interest. All intercompany transactions and balances have been eliminated. Business combinations consummated during a reporting period are reflected in the Company’s results effective from the date of acquisition through the end of the reporting period. A noncontrolling interest in a consolidated subsidiary represents the portion of the equity in a subsidiary not attributable, directly or indirectly, to the Company. Noncontrolling interests are presented as a separate component of equity in the consolidated balance sheets and the presentation of net income is modified to present earnings attributed to controlling and noncontrolling interests. On March 21, 2022, the Company effected a 1-for-10 reverse stock split and on April 17, 2023, the Company effected a 2-for-1 forward stock split of the Company’s Common Stock issued and outstanding (including adjustments for fractional shares). As a result, all share information in the accompanying consolidated financial statements has been adjusted as if the reverse stock split and the forward stock split happened on the earliest date presented.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make certain judgments, estimates, and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses and related disclosures in the accompanying notes. The Company’s significant estimates relate to revenue recognition, business combinations, asset impairments, the fair value of derivatives, stock-based compensation, and income taxes. These estimates are based on management’s best estimates and judgment. Actual results may differ from these estimates. Estimates, judgments, and assumptions are continuously evaluated and are based on management’s experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Uncertainty about these assumptions, judgments, and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods.
Cash and Restricted Cash	Cash and Restricted Cash Cash includes cash in banks, cash on hand, and sweep deposits. Restricted cash consists of cash held by the Company for certain security deposits and rent collected by the Company as part of its property management business, which will be due to owners or tenants in the future. The Company recognizes a corresponding deposit liability until the funds are released. The Company reduces a deposit liability when the associated restricted cash is transferred from escrow.
Accounts Receivable and Allowance for Credit Losses	Accounts Receivable and Allowance for Credit Losses The Company’s trade accounts receivable consist of balances due from agents, tenants, franchisees, and commissions for closings and are presented on the consolidated balance sheet net of the allowance for credit losses. The allowance is determined by a number of factors, including age of the receivable, current economic conditions, historical losses, and management’s assessment of the financial condition of the debtor. Receivables are written off once they are deemed uncollectible, which may arise when the debtor is deemed unable to pay the amounts owed to the Company. The allowance for credit losses was $83,456, including $35,360 from the six acquisitions acquired in the fourth quarter of 2023, and $29,039 as of December 31, 2023 and 2022, respectively. Estimates of uncollectible accounts receivable are recorded to general and administrative expense.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash. The Company reduces credit risk by placing its cash and cash equivalents with major financial institutions with high credit ratings. The Company maintains certain bank accounts in excess of FDIC insured limits of $250,000.
Leases	Leases Under Financial Accounting Standards Board (“FASB”) ASC Topic 842, Leases
Property and Equipment, Net	Property and Equipment, Net Property and equipment, net is stated at cost less accumulated depreciation and accumulated impairment, if any. Cost of maintenance and repairs that do not improve or extend the lives of the respective assets are expensed as incurred. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as follows: Computer Equipment 3 years Furniture and fixtures 7 years
Long-lived Assets Including Acquired Intangible Assets	Long-lived Assets Including Acquired Intangible Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset (or asset group) may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the future undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the asset is not recoverable, its carrying amount would be adjusted down to its fair value. There have not been any impairments of long-lived assets for the years ended December 31, 2023 and 2022. Intangible assets are stated at cost less accumulated amortization and accumulated impairment, if any. Amortization is calculated on a straight-line basis over the estimated useful lives of the definite-lived intangible assets, as follows: Useful Life Franchise agreement 10 to 11 years Agent relationships 8 to 11 years Real estate listings 1 year Non-compete agreements 4 years
Business Combinations	Business Combinations The Company has completed a number of acquisitions in 2023 and will acquire additional businesses in the future. The results of businesses acquired in a business combination are included in the Company’s consolidated financial statements from the date of acquisition. The Company allocates the purchase price, which is the sum of the consideration provided and may consist of cash, equity, or a combination of the two, in a business combination to the identifiable assets and liabilities of the acquired business at their acquisition date fair values. The excess of the purchase price over the amount allocated to the identifiable assets and liabilities, if any, is recorded as goodwill. Determining the fair value of assets acquired and liabilities assumed requires management to use significant judgment and estimates, including the selection of valuation methodologies, estimates of future revenue and cash flows, discount rates, and selection of comparable companies. To date, the assets acquired and liabilities assumed in the Company’s business combinations have primarily consisted of goodwill and finite-lived intangible assets, consisting primarily of franchise agreements, agent relationships, real estate listings, non-compete agreements, and right-of-use assets. The estimated fair values and useful lives of identifiable intangible assets are based on many factors, including estimates and assumptions of future operating performance and cash flows of the acquired business, the nature of the business acquired, and the specific characteristics of the identified intangible assets. The estimates and assumptions used to determine the fair values and useful lives of identified intangible assets could change due to numerous factors, including market conditions, technological developments, economic conditions and competition. In connection with the determination of fair values, the Company engages independent appraisal firms to assist with the valuation of intangible assets acquired and certain assumed obligations. Transaction costs associated with business combinations are expensed as incurred.
Goodwill	Goodwill
Revenue Recognition	Revenue Recognition The Company applies the provision of FASB ASC 606, Revenue from Contracts with Customers The Company records revenue based upon the consideration specified in the client arrangement, and revenue is recognized when the performance obligations in the client arrangement are satisfied. A performance obligation is a contractual promise to transfer a distinct good or service to the customer. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. Under ASC 606, revenue is recognized when a customer obtains control of promised goods or services in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. Real Estate Brokerage Services (Residential and Commercial) The Company serves as a licensed broker in the areas in which it operates for the purpose of processing residential real estate transactions. Revenue from real estate brokerage services (residential) mainly consists of commissions generated from real estate brokerage services. The Company is contractually obligated to provide for the fulfillment of transfers of real estate between buyers and sellers. The Company provides these services itself and controls the services of its agents necessary to legally transfer the real estate. Consequently, the Company is defined as the principal in the transaction. The Company, as principal, satisfies its obligation upon the closing of a real estate transaction. The Company has concluded that agents are not employees of the Company, rather deemed to be independent contractors. Upon satisfaction of its obligation, the Company recognizes revenue in the gross amount of consideration it is entitled to receive. The transaction price is calculated by applying the Company’s portion of the agreed-upon commission rate to the property’s selling price. The Company may provide services to the buyer, seller, or both parties to a transaction. In instances in which the Company represents both the buyer and the seller in a transaction, it recognizes the full commission on the transaction. Commissions revenue contains a single performance obligation that is satisfied upon the closing of a real estate transaction, at which point the entire transaction price is earned. The Company’s customers remit payment for the Company’s services to the title company or attorney closing the sale of property at the time of closing. The Company is not entitled to any commission until the performance obligation is satisfied and is not owed any commission for unsuccessful transactions, even if services have been provided. In addition to commission, revenue from real estate brokerage services (residential) consists of annual and monthly dues charged to the agents for providing systems, accounting, marketing tools and compliance services. The annual and monthly dues are recognized each month as services are provided. Franchising Services The Company’s franchise agreements offer the following benefits to the franchisee: common use and promotion of La Rosa Realty trademark; distinctive sales and promotional materials; access to technology and training; and recommended procedures for operation of La Rosa Realty franchises. The Company concluded that these benefits are highly related and part of one performance obligation for each franchise agreement, a license of symbolic intellectual property that is billed through a variety of fees including (i) initial franchise fees, (ii) annual dues and (iii) royalty fees. Initial franchise fees consist of a fixed fee payable upon signing the franchise agreement. Annual dues are calculated at a fixed fee per agent (prorated for any partial year) payable annually before the 10th day of January or within 10 days after each agent commences their association with the franchise. Royalty fees are calculated as the greater of a (a) fixed percentage of gross commission income for the period which is made up of all commissions, transaction fees, property management fees, and monthly fees earned by the Franchisee and the Franchisee’s independent sales associates, agents, representatives, contractors, employees, partners, directors, officers, owners, or affiliates, regardless of whether or not such individuals or affiliates are entitled to retain all or part of such gross commission income, or (b) a fixed monthly fee. Coaching Services The Company provides mandatory training and guidance to newly licensed agents for their first four sales transactions. For each of the four transactions the newly licensed agents completes, La Rosa Coaching earns 13% of the commission and the brokerage who sponsors the agent, which may be La Rosa Realty, earns 10% of the commission. Coaches also provide optional special education services throughout the year to agents. Property Management The Company provides property management services on a contractual basis for owners who lease their residential properties. These services include managing daily operations of the property, tenant background screening, overseeing the tenant application process, and accounting services. The Company is compensated for its services through a flat monthly management fee. At the option of the owner, the Company can also facilitate and account for repair and remodeling costs for properties under management. These costs are not included in the transaction price as the customer is the party paying and receiving these services. Property management services represent a series of distinct daily services rendered over time. Consistent with the transfer of control for distinct, daily services to the customer, revenue is recognized at the end of each period for the fees associated with the services performed. The amount of revenue recognized is presented gross for any services provided by the Company, as it is under the Company’s control. This is evidenced by the Company’s obligations for its performance and its ability to direct and redirect the work, as well as negotiate the value of such services. See Note 12 — Segments for additional information on revenue from contracts with customers.
Cost of Revenue	Cost of Revenue Cost of revenue consists primarily of agent commissions less fees paid by the agents owed to the Company, disbursements to property owners under property management, and the cost of interchange and other fees for credit card processing services.
Advertising	Advertising Advertising costs are expensed as incurred. Advertising expenses for the years ended December 31, 2023 and 2022 was $89,501 and $89,565, respectively, and included in sales and marketing expenses in the consolidated statements of operations.
Debt Discounts and Debt Issuance Costs	Debt Discounts and Debt Issuance Costs Debt discounts and costs incurred in connection with obtaining new debt financing are deferred and amortized over the life of the related financing. Debt discounts and deferred costs are recognized as a direct reduction in the carrying amount of the debt instrument on the consolidated balance sheets and are recognized on the consolidated statements of operations to amortization of financing fees over the term of the related debt using the effective interest method. For the years ended December 31, 2023 and 2022, the Company recorded amortization of debt discounts and debt issuance costs of $1,016,644 and $349,913, respectively. Upon abandonment of a pending financing transaction, the related deferred financing costs are charged to expense.
Deferred Offering Costs	Deferred Offering Costs The Company capitalized certain legal, accounting, and other third-party fees that are directly associated with in-process equity financings as deferred offering costs until such financings are consummated. After consummation of the equity financing, these costs are recorded in stockholders’ equity as a reduction of additional paid-in capital. Should the planned equity financing be abandoned, the deferred offering costs would be expensed immediately as a charge to operating expenses in the consolidated statement of operations. Deferred offering costs were $1,760,447 as of December 31, 2022. On October 12, 2023 the Company completed its IPO and incurred offering expenses of $2,544,459, which were recorded against the proceeds received from the IPO.
Income Taxes	Income Taxes The Company accounts for income taxes under the liability method, and deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying values of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided if it is determined that it is more likely than not that the deferred tax asset will not be realized. The Company records interest (and penalties where applicable), net of any applicable related income tax benefit, on potential income tax contingencies as a component of the income tax provision. The Company evaluates and accounts for uncertain tax positions using a two-step approach. Recognition (step one) occurs when the Company concludes that a tax position, based solely on its technical merits, is more-likely-than-not to be sustainable upon examination. Measurement (step two) determines the amount of benefit that is greater than 50% likely to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. Derecognition of a tax position that was previously recognized would occur when the Company subsequently determines that a tax position no longer meets the more likely-than-not threshold of being sustained. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2023 and 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The United States is the Company’s only tax jurisdiction.
Stock Based Compensation	Stock Based Compensation The Company issues stock-based awards to employees, directors, and non-employees that are generally in the form of stock options, restricted shares, or restricted stock units (“RSUs”). Compensation cost for equity awards is measured at their grant-date fair value, and in the case of restricted shares and RSUs, fair value is determined based on the price of the Company’s underlying Common Stock. The grant date fair value of stock options is estimated using the Black-Scholes option pricing model. The Black-Scholes model requires the use of a number of assumptions including volatility of the stock price, the average risk-free interest rate, and the weighted average expected life of the stock options. The expense for awards is recognized over the requisite service period (generally the vesting period of the award). The Company has elected to treat awards with only service conditions and with graded vesting as one award. Consequently, the total compensation expense is recognized straight-line over the entire vesting period, so long as the compensation cost recognized at any date at least equals the portion of the grant date fair value of the award that is vested at that date. The Company recognizes forfeitures as they occur. See Note 9 — Equity Incentive Plan for additional information.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, that changes the impairment model for most financial assets and certain other instruments In August 2020, the FASB issued ASU 2020-06 that, among other updates, simplifies the guidance in ASC 815-40, Derivatives and Hedging: Contracts in Entity’s Own Equity In March 2022, the FASB issued ASU 2022-02, Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures, addressing areas identified by the FASB as part of its post-implementation review of its previously issued credit losses standard (ASU 2016-13) that introduced the current expected credit losses (CECL) model.
Recently Issued Accounting Standards Not Yet Adopted	Recently Issued Accounting Standards Not Yet Adopted In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions, which clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative, which incorporates certain SEC disclosure requirements into the FASB Accounting Standards Codification (“Codification”) In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, I ncome Taxes (Topic 740): Improvements to Income Tax Disclosures amending existing income tax disclosure guidance, primarily requiring more detailed disclosure for income taxes paid and the effective tax rate reconciliation. The ASU is effective for annual reporting periods beginning after December 15, 2024, with early adoption permitted and can be applied on either a prospective or retroactive basis. The Company is currently evaluating the ASU to determine its impact on the Company’s income tax disclosures.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net is stated at cost less accumulated depreciation and accumulated impairment, if any. Cost of maintenance and repairs that do not improve or extend the lives of the respective assets are expensed as incurred. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as follows: Computer Equipment 3 years Furniture and fixtures 7 years
Schedule of Estimated Useful Lives of the Definite-Lived Intangible Assets	Intangible assets are stated at cost less accumulated amortization and accumulated impairment, if any. Amortization is calculated on a straight-line basis over the estimated useful lives of the definite-lived intangible assets, as follows: Useful Life Franchise agreement 10 to 11 years Agent relationships 8 to 11 years Real estate listings 1 year Non-compete agreements 4 years

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Measurements [Abstract]
Schedule of Company's Liabilities Measured At Fair Value On a Recurring Basis	A summary of the Company’s liabilities measured at fair value on a recurring basis is as follows: As of December 31, 2023 As of December 31, 2022 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Liabilities Derivative liabilities $ — $ — $ — $ — $ — $ — $ 1,022,879 $ 1,022,879
Schedule of Changes in Fair Value Associated with Level 3 Liabilities	The following table provides a summary of changes in fair value associated with the Level 3 liabilities for the years ended December 31, 2023 and 2022: 2023 2022 Beginning Balance $ 1,022,879 $ 141,672 Issuance of derivative liability 7,500 760,608 Cash paid to settle derivative liability (7,500 ) — Issuance of common stock related to the derivative liability (450,000 ) — Extinguishment of derivative liability (433,894 ) — Change in fair market value (138,985 ) 120,599 Balance – December 31, $ — $ 1,022,879

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Schedule of Estimated Fair Values of the Identifiable Assets Acquired and Liabilities Assumed	The following table summarizes the purchase consideration and the purchase price allocation to the estimated fair values of the identifiable assets acquired and liabilities assumed for the six acquisitions: Lake Nona Kissimmee CW Properties Premier Orlando North Florida Total Acquired ownership 51 % 51 % 100 % 51 % 51 % 100 % Acquisition date 10/13/2023 10/16/2023 12/12/2023 12/13/2023 12/20/2023 12/28/2023 Common stock issued 324,998 513,626 714,286 259,023 415,506 522,675 2,750,114 Cash consideration $ 50,000 $ 500,000 $ — $ 15,000 $ — $ 300,000 $ 865,000 Equity consideration 974,994 1,438,153 1,200,000 393,715 648,190 831,053 5,486,105 Total purchase price 1,024,994 1,938,153 1,200,000 408,715 648,190 1,131,053 6,351,105 Noncontrolling interest 984,798 1,862,147 — 392,687 622,770 — 3,862,402 Acquisition date fair value $ 2,009,792 $ 3,800,300 $ 1,200,000 $ 801,402 $ 1,270,960 $ 1,131,053 $ 10,213,507 Purchase price allocation $ 2,009,792 $ 3,800,300 $ 1,200,000 $ 801,402 $ 1,270,960 $ 1,131,053 $ 10,213,507 Less fair value of net assets acquired: Cash 104,929 163,924 71,589 23,023 15,952 43,839 423,256 Working capital (less cash) (177,064 ) (270,028 ) (94,755 ) 58 (33,369 ) (58,206 ) (633,364 ) Intangible assets 1,172,141 1,700,161 438,760 263,260 517,797 613,464 4,705,583 Long-term assets 371,132 184,440 64,282 7,406 — 32,132 659,392 Long-term liabilities (396,936 ) (195,368 ) (34,756 ) (450 ) — (16,462 ) (643,972 ) Net assets acquired 1,074,202 1,583,129 445,120 293,297 500,380 614,767 4,510,895 Goodwill $ 935,590 $ 2,217,171 $ 754,880 $ 508,105 $ 770,580 $ 516,286 $ 5,702,612
Schedule of Intangibles Assets Acquired and the Estimated Useful Life	The classes of intangible assets acquired and the estimated useful life of each class is presented in the table below for the six acquisitions: Lake Nona Kissimmee CW Properties Premier Orlando North Florida Total Franchise agreement (10 to 11 years) $ 967,107 $ 1,199,274 $ 359,201 $ 234,485 $ 402,351 $ 580,663 $ 3,743,081 Agent relationships (8 to 11 years) $ 86,688 $ 327,123 $ 37,068 $ — $ 71,901 $ — $ 522,780 Real estate listings (1 year) $ 82,016 $ 116,550 $ 31,277 $ 23,456 $ 25,128 $ 20,371 $ 298,798 Non-compete agreements (4 years) $ 36,330 $ 57,214 $ 11,214 $ 5,319 $ 18,417 $ 12,430 $ 140,924 Total identifiable intangible assets acquired $ 1,172,141 $ 1,700,161 $ 438,760 $ 263,260 $ 517,797 $ 613,464 $ 4,705,583
Schedule of Consolidated Statement of Operations	The amounts of revenue, cost of revenue, gross profit, and loss from operations before income taxes of the six acquisitions included in the Company’s Consolidated Statement of Operations from the date of the acquisition for the year ended December 31, 2023 is as follows: Year ended December 31, Revenue $ 4,585,978 Cost of revenue $ 4,232,694 Gross profit $ 353,284 Loss before provision for income taxes $ (1,823 ) Weighted average shares used in computing net loss per share of common stock 9,799,084
Schedule of Pro Forma Financial Information	The unaudited pro forma financial information is presented in the table below for the year ended December 31, 2023: December 31, 2023 2022 (unaudited) (unaudited) Revenue $ 61,432,298 $ 60,948,732 Cost of revenue $ 56,440,603 $ 55,908,867 Gross profit $ 4,991,695 $ 5,039,866 Loss before provision for income taxes $ (7,698,511 ) $ (2,570,641 ) Loss per share of common stock attributable to common stockholders, basic and diluted $ (0.94 ) $ (0.29 ) Weighted average shares used in computing net loss per share of common stock attributable to common stockholders 9,799,084 8,750,114

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets [Abstract]
Schedule of Purchased Intangible Assets	The components of purchased intangible assets were as follows: Weighted Average Remaining December 31, 2023 Amortization Gross Period Carrying Accumulated Net Franchise agreement 11 $ 3,743,081 $ 32,334 $ 3,710,747 Agent relationships 8 522,780 8,692 514,088 Real estate listings 1 298,798 28,366 270,432 Non-compete agreements 4 140,924 3,742 137,182 Total 10 $ 4,705,583 $ 73,134 $ 4,632,449
Schedule of Remaining Estimated Annual Amortization Expense	Based on the intangible assets recorded at December 31, 2023, and assuming no subsequent additions to or impairment of the underlying assets, the remaining estimated annual amortization expense is expected to be as follows: Amortization 2024 $ 720,661 2025 450,229 2026 450,229 2027 450,229 2028 415,934 Thereafter 2,145,167 Total $ 4,632,449

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow information related to leases is as follows: December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities $ 94,655 $ — Right-of-use assets obtained in exchange for lease liabilities $ 267,914 $ —
Schedule of Supplemental Balance Sheet Information Related to Leases	Supplemental balance sheet information related to leases is as follows: December 31, December 31, 2023 2022 Assets: Right-of-use assets $ 687,570 $ — Liabilities: Lease liability, current 340,566 — Lease liability, noncurrent 363,029 — $ 703,595 $ —
Schedule of Future Maturities on Lease Liabilities	Future maturities on lease liabilities as of December 31, 2023, are as follows: December 31, 2023 2024 $ 366,583 2025 191,386 2026 110,730 2027 78,342 2028 2,532 Total minimum lease payments 749,573 Less: imputed interest (45,978 ) Present value of lease obligations 703,595 Less: current portion (340,566 ) Long-term portion of lease obligations $ 363,029

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Borrowings [Abstract]
Schedule of Total Term Debt	Total term debt is comprised of the following: December 31, December 31, 2023 2022 Note payable and OID Note $ — $ 250,788 Economic Injury Disaster Loans 619,527 360,912 Total Notes Payable 619,527 611,700 Less: Current Portion (4,400 ) (250,788 ) $ 615,127 $ 360,912
Schedule of Future Maturities of Term Debt	Future maturities of term debt as of December 31, 2023, were as follows: 2024 $ 4,400 2025 4,400 2026 4,400 2027 4,400 2028 4,400 Thereafter 597,527 Total $ 619,527
Schedule of Total Convertible Notes	Total convertible notes comprised of the following: December 31, December 31, 2023 2022 Principal amount $ — $ 606,000 Unamortized debt discount — (18,486 ) Unamortized debt issuance costs — (1,735 ) Net carrying value $ — $ 585,779 December 31, December 31, 2023 2022 Principal amount $ 84,463 $ — Unamortized debt discount (4,597 ) — Unamortized debt issuance costs (2,824 ) — Net carrying value $ 77,042 $ —

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Dec. 31, 2023
Warrants [Abstract]
Schedule of Warrants Outstanding	At December 31, 2023, warrants outstanding that have vested and are expected to vest are as follows: Number of Weighted Weighted Aggregate Intrinsic Vested 140,000 $ 9.29 3.46 — Expected to vest 50,000 5.50 4.76 — Total 190,000 $ 8.29 3.80 —
Schedule of Additional Information with Respect to Warrant Activity	Additional information with respect to warrant activity: Number of Weighted Balance – December 31, 2021 40,000 $ 20.00 Granted 100,000 $ 5.00 Exercised — — Expired or forfeited — — Balance – December 31, 2022 140,000 $ 9.29 Granted 50,000 5.50 Exercised — — Expired or forfeited — — Balance – December 31, 2023 190,000 $ 8.29
Schedule of Weighted Average Fair Value of Warrants Granted	The weighted average fair value of warrants granted and the assumptions used in the Black-Scholes model are set forth in the table below. December 31, December 31, 2023 2022 Weighted average fair value $ 2.96 $ 5.70 Dividend yield 0 % 0 % Expected volatility factor 69.6 % 63.8 % Risk-free interest rate 4.69 % 3.84 % Expected life (in years) 5 5

Equity Incentive Plan (Tables)

Equity Incentive Plan (Tables)	12 Months Ended
	Dec. 31, 2023
Equity Incentive Plan [Abstract]
Schedule of Options Outstanding that Have Vested and are Expected to Vest	At December 31, 2023, options outstanding that have vested and are expected to vest are as follows: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Aggregate Intrinsic Value Vested 1,392,125 $ 2.02 9.81 $ 90,709 Expected to vest — — — — Total 1,392,125 $ 2.02 9.81 $ 90,709
Schedule of Stock Option Activity	Additional information with respect to stock option activity: Number of Weighted Average Exercise Price Balance – December 31, 2021 — $ — Granted 80,000 5.00 Exercised — — Expired or forfeited — — Balance – December 31, 2022 80,000 $ 5.00 Granted 1,312,125 1.84 Exercised — — Expired or forfeited — — Balance – December 31, 2023 1,392,125 $ 2.02
Schedule of Weighted Average Fair Value and Assumptions Used in Calculating the Stock Options Granted	The weighted average fair value and the assumptions used in calculating the stock options granted during fiscal year 2023 and 2022 were based on estimates at the date of grant as follows: December 31, December 31, 2023 2022 Weighted average fair value $ 1.36 $ 3.46 Dividend yield 0 % 0 % Expected volatility factor 67.2 % 60.7 % Risk-free interest rate 4.34 % 3.48 % Expected life (in years) 9 9

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Computation of Dilutive Weighted Average Shares Outstanding	The following table sets forth common stock equivalents that have been excluded from the computation of dilutive weighted average shares outstanding as their inclusion would have been antidilutive: December 31, December 31, 2023 2022 Warrants 190,000 140,000 Options 1,392,125 80,000 Restricted stock unit 4,000 — Future equity shares — 90,000 Total 1,586,125 310,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Provision from Income Taxes	The benefit from income taxes was as follows: December 31, 2023 2022 Current U.S. Federal $ — $ (128,000 ) State and local — (22,000 ) $ — $ (150,000 ) Deferred U.S. Federal $ (1,496,475 ) $ (535,125 ) State and local (435,450 ) (153,317 ) Valuation Allowance 1,931,925 688,442 $ — $ — Total U.S. Federal $ — $ (128,000 ) State and local — (22,000 ) $ — $ (150,000 )
Schedule of Amounts Computed by Applying the Federal Income Tax Rate	A reconciliation of the provision for income taxes with the amounts computed by applying the Federal income tax rate to income from operations before the provision for income taxes is as follows for the years ended December 31, 2023 and 2022: 2023 2022 U.S. federal statutory rate 21.00 % 21.00 % State taxes, net of federal benefit 4.49 3.22 Permanent items (0.05 ) (3.46 ) Prior year true-up — 13.6 Valuation allowance (24.50 ) (27.87 ) Other (0.94 ) (0.42 ) Effective income tax rate — % 6.07 %
Schedule of Components of Deferred Tax Assets (Liabilities)	The components of deferred tax assets (liabilities) were as follows: December 31, 2023 2022 Net operating loss carryforwards $ 1,251,958 $ 629,968 Stock compensation 1,351,444 58,474 Basis adjustment on acquired assets (1,043,064 ) — Right of use assets (174,299 ) — Lease liability 178,362 — Allowance for bad debt 5,374 — Charitable contributions 7,528 — Deferred tax assets, before valuation allowance 1,577,303 688,442 Valuation allowances (1,577,303 ) (688,442 ) Deferred tax assets, net of valuation allowance $ — $ —
Schedule of Reconciliation of the Beginning and Ending Amount of Deferred Income Tax Valuation Allowance	A reconciliation of the beginning and ending amount of deferred income tax valuation allowance were as follows: December 31, 2023 2022 Beginning balance of deferred income tax valuation allowance $ (688,442 ) $ — Increase in valuation allowance (1,931,925 ) (688,442 ) Decrease in valuation allowance – purchase accounting 1,043,064 — Ending balance of deferred income tax valuation allowance $ (1,577,303 ) (688,442 )

Segments (Tables)

Segments (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Information about Reportable Segments	The following represents the information for the Company’s reportable segments for the years ended December 31, 2023 and 2022, respectively. 2023 2022 Revenue by segment Real Estate Brokerage Services (Residential) $ 20,450,348 $ 16,413,289 Franchising Services 883,606 1,034,108 Coaching Services 628,846 623,934 Property Management 9,680,688 8,030,299 Real Estate Brokerage Services (Commercial) 115,916 102,291 $ 31,759,404 $ 26,203,921 Cost of goods sold by segment Real Estate Brokerage Services (Residential) $ 18,764,157 $ 14,941,219 Franchising Services 472,309 679,586 Coaching Services 330,365 303,438 Property Management 9,350,248 7,754,576 Real Estate Brokerage Services (Commercial) 1,157 — $ 28,918,236 $ 23,678,819 Gross profit (loss) by segment Real Estate Brokerage Services (Residential) $ 1,686,191 $ 1,472,070 Franchising Services 411,297 354,522 Coaching Services 298,481 320,496 Property Management 330,440 275,723 Real Estate Brokerage Services (Commercial) 114,759 102,291 $ 2,841,168 $ 2,525,102
Schedule of Disaggregation of Revenue and Timing of Satisfaction of Performance Obligation	The following table disaggregates the Company’s revenue based on the type of sale or service and the timing of satisfaction of performance obligations for the years ended December 31: 2023 2022 Performance obligations satisfied at a point in time $ 20,448,767 $ 15,936,056 Performance obligations satisfied over time 11,310,637 10,267,865 Revenue $ 31,759,404 $ 26,203,921

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Details) - USD ($)		12 Months Ended
	Oct. 12, 2023	Dec. 31, 2023	Dec. 31, 2022	Apr. 01, 2024	Feb. 20, 2024	Dec. 07, 2023
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Offering price, per share (in Dollars per share)						$ 2.09
Net proceeds received		$ 4,360,000
Incurred offering expenses	$ 2,544,459
Cash balance		959,604
Positive working capital		1,173,596
Allowance for doubtful accounts		83,456	29,039
Acquisitions acquired amount		35,360
FDIC insured limits		250,000
Advertising expenses		89,501	89,565
Amortization of debt discounts and debt issuance cost		1,016,644	349,913
Deferred offering costs			$ 1,760,447
Tax settlement, percent		50%
IPO [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Number of sold units (in Shares)	1,000,000
Common stock, par value (in Dollars per share)	$ 0.0001
Offering price, per share (in Dollars per share)	$ 5
Net proceeds received	$ 4,360,000
Incurred offering expenses	$ 2,544,459
Issuance shares of common stock (in Shares)	1,393,618
Subsequent Event [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Senior secured promissory note					13%
Senior Secured Promissory Note [Member] | Subsequent Event [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Principal amount					$ 1,052,632
Purchase price					1,000,000
Debt discount					$ 52,632
Forecast [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Senior secured promissory note				13%
Forecast [Member] | Senior Secured Promissory Note [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Principal amount				$ 1,316,000
Purchase price				1,250,200
Debt discount				$ 65,800
La Rosa Coaching [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Commission percentage		13%
La Rosa Realty [Member]
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Commission percentage		10%

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment, Net	Dec. 31, 2023
Computer Equipment [Member]
Schedule of Property and Equipment, Net [Line Items]
Estimated useful lives	3 years
Furniture and fixtures [Member]
Schedule of Property and Equipment, Net [Line Items]
Estimated useful lives	7 years

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Definite-Lived Intangible Assets	Dec. 31, 2023
Franchise agreement [Member] | Minimum [Member]
Schedule of Estimated Useful Lives of the Definite-Lived Intangible Assets [Line Items]
Estimated useful lives of the definite-lived intangible assets	10 years
Franchise agreement [Member] | Maximum [Member]
Schedule of Estimated Useful Lives of the Definite-Lived Intangible Assets [Line Items]
Estimated useful lives of the definite-lived intangible assets	11 years
Agent relationships [Member] | Minimum [Member]
Schedule of Estimated Useful Lives of the Definite-Lived Intangible Assets [Line Items]
Estimated useful lives of the definite-lived intangible assets	8 years
Agent relationships [Member] | Maximum [Member]
Schedule of Estimated Useful Lives of the Definite-Lived Intangible Assets [Line Items]
Estimated useful lives of the definite-lived intangible assets	11 years
Real estate listings [Member]
Schedule of Estimated Useful Lives of the Definite-Lived Intangible Assets [Line Items]
Estimated useful lives of the definite-lived intangible assets	1 year
Non-compete agreements [Member]
Schedule of Estimated Useful Lives of the Definite-Lived Intangible Assets [Line Items]
Estimated useful lives of the definite-lived intangible assets	4 years

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of Company's Liabilities Measured At Fair Value On a Recurring Basis - Fair Value, Recurring [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Liabilities
Derivative liabilities		$ 1,022,879
Level 1 [Member]
Liabilities
Derivative liabilities
Level 2 [Member]
Liabilities
Derivative liabilities
Level 3 [Member]
Liabilities
Derivative liabilities		$ 1,022,879

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of Changes in Fair Value Associated with Level 3 Liabilities - Fair Value, Inputs, Level 3 [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Changes in Fair Value Associated with Level 3 Liabilities [Line Items]
Beginning Balance	$ 1,022,879	$ 141,672
Issuance of derivative liability	7,500	760,608
Cash paid to settle derivative liability	(7,500)
Issuance of common stock related to the derivative liability	(450,000)
Extinguishment of derivative liability	(433,894)
Change in fair market value	(138,985)	120,599
Ending Balance		$ 1,022,879

Business Combinations (Details)

Business Combinations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Oct. 13, 2023
Nona Legacy [Member]
Business Combinations [Line Items]
Interest acquired		100%
Additional Four Acquisitions [Member] | La Rosa Realty Premier LLC [Member]
Business Combinations [Line Items]
Cash consideration	$ 300,000

Business Combinations (Detail_2

Business Combinations (Details) - Schedule of Estimated Fair Values of the Identifiable Assets Acquired and Liabilities Assumed	12 Months Ended
	Dec. 31, 2023 USD ($) shares
Lake Nona [Member]
Schedule of Estimated Fair Values of the Identifiable Assets Acquired and Liabilities Assumed [Line Items]
Acquired ownership	51%
Acquisition date	Oct. 13, 2023
Common stock issued (in Shares) | shares	324,998
Cash consideration	$ 50,000
Equity consideration	974,994
Total purchase price	1,024,994
Noncontrolling interest	984,798
Acquisition date fair value	2,009,792
Purchase price allocation	2,009,792
Less fair value of net assets acquired:
Cash	104,929
Working capital (less cash)	(177,064)
Intangible assets	1,172,141
Long-term assets	371,132
Long-term liabilities	(396,936)
Net assets acquired	1,074,202
Goodwill	$ 935,590
Kissimmee [Member]
Schedule of Estimated Fair Values of the Identifiable Assets Acquired and Liabilities Assumed [Line Items]
Acquired ownership	51%
Acquisition date	Oct. 16, 2023
Common stock issued (in Shares) | shares	513,626
Cash consideration	$ 500,000
Equity consideration	1,438,153
Total purchase price	1,938,153
Noncontrolling interest	1,862,147
Acquisition date fair value	3,800,300
Purchase price allocation	3,800,300
Less fair value of net assets acquired:
Cash	163,924
Working capital (less cash)	(270,028)
Intangible assets	1,700,161
Long-term assets	184,440
Long-term liabilities	(195,368)
Net assets acquired	1,583,129
Goodwill	$ 2,217,171
CW Properties [Member]
Schedule of Estimated Fair Values of the Identifiable Assets Acquired and Liabilities Assumed [Line Items]
Acquired ownership	100%
Acquisition date	Dec. 12, 2023
Common stock issued (in Shares) | shares	714,286
Cash consideration
Equity consideration	1,200,000
Total purchase price	1,200,000
Noncontrolling interest
Acquisition date fair value	1,200,000
Purchase price allocation	1,200,000
Less fair value of net assets acquired:
Cash	71,589
Working capital (less cash)	(94,755)
Intangible assets	438,760
Long-term assets	64,282
Long-term liabilities	(34,756)
Net assets acquired	445,120
Goodwill	$ 754,880
Premier [Member]
Schedule of Estimated Fair Values of the Identifiable Assets Acquired and Liabilities Assumed [Line Items]
Acquired ownership	51%
Acquisition date	Dec. 13, 2023
Common stock issued (in Shares) | shares	259,023
Cash consideration	$ 15,000
Equity consideration	393,715
Total purchase price	408,715
Noncontrolling interest	392,687
Acquisition date fair value	801,402
Purchase price allocation	801,402
Less fair value of net assets acquired:
Cash	23,023
Working capital (less cash)	58
Intangible assets	263,260
Long-term assets	7,406
Long-term liabilities	(450)
Net assets acquired	293,297
Goodwill	$ 508,105
Orlando [Member]
Schedule of Estimated Fair Values of the Identifiable Assets Acquired and Liabilities Assumed [Line Items]
Acquired ownership	51%
Acquisition date	Dec. 20, 2023
Common stock issued (in Shares) | shares	415,506
Cash consideration
Equity consideration	648,190
Total purchase price	648,190
Noncontrolling interest	622,770
Acquisition date fair value	1,270,960
Purchase price allocation	1,270,960
Less fair value of net assets acquired:
Cash	15,952
Working capital (less cash)	(33,369)
Intangible assets	517,797
Long-term assets
Long-term liabilities
Net assets acquired	500,380
Goodwill	$ 770,580
North Florida [Member]
Schedule of Estimated Fair Values of the Identifiable Assets Acquired and Liabilities Assumed [Line Items]
Acquired ownership	100%
Acquisition date	Dec. 28, 2023
Common stock issued (in Shares) | shares	522,675
Cash consideration	$ 300,000
Equity consideration	831,053
Total purchase price	1,131,053
Noncontrolling interest
Acquisition date fair value	1,131,053
Purchase price allocation	1,131,053
Less fair value of net assets acquired:
Cash	43,839
Working capital (less cash)	(58,206)
Intangible assets	613,464
Long-term assets	32,132
Long-term liabilities	(16,462)
Net assets acquired	614,767
Goodwill	$ 516,286
Six Acquisitions Total [Member]
Schedule of Estimated Fair Values of the Identifiable Assets Acquired and Liabilities Assumed [Line Items]
Common stock issued (in Shares) | shares	2,750,114
Cash consideration	$ 865,000
Equity consideration	5,486,105
Total purchase price	6,351,105
Noncontrolling interest	3,862,402
Acquisition date fair value	10,213,507
Purchase price allocation	10,213,507
Less fair value of net assets acquired:
Cash	423,256
Working capital (less cash)	(633,364)
Intangible assets	4,705,583
Long-term assets	659,392
Long-term liabilities	(643,972)
Net assets acquired	4,510,895
Goodwill	$ 5,702,612

Business Combinations (Detail_3

Business Combinations (Details) - Schedule of Intangibles Assets Acquired and the Estimated Useful Life	12 Months Ended
	Dec. 31, 2023 USD ($)
Franchise agreement [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	$ 3,743,081
Agent relationships [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	522,780
Real estate listings [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	298,798
Non-compete agreements [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	140,924
Finite-Lived Intangible Assets [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	4,705,583
Lake Nona [Member] | Franchise agreement [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	967,107
Lake Nona [Member] | Agent relationships [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	86,688
Lake Nona [Member] | Real estate listings [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	82,016
Lake Nona [Member] | Non-compete agreements [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	36,330
Lake Nona [Member] | Finite-Lived Intangible Assets [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	1,172,141
Kissimmee [Member] | Franchise agreement [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	1,199,274
Kissimmee [Member] | Agent relationships [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	327,123
Kissimmee [Member] | Real estate listings [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	116,550
Kissimmee [Member] | Non-compete agreements [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	57,214
Kissimmee [Member] | Finite-Lived Intangible Assets [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	1,700,161
CW Properties [Member] | Franchise agreement [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	359,201
CW Properties [Member] | Agent relationships [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	37,068
CW Properties [Member] | Real estate listings [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	31,277
CW Properties [Member] | Non-compete agreements [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	11,214
CW Properties [Member] | Finite-Lived Intangible Assets [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	438,760
Premier [Member] | Franchise agreement [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	234,485
Premier [Member] | Real estate listings [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	23,456
Premier [Member] | Non-compete agreements [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	5,319
Premier [Member] | Finite-Lived Intangible Assets [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	263,260
Orlando [Member] | Franchise agreement [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	402,351
Orlando [Member] | Agent relationships [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	71,901
Orlando [Member] | Real estate listings [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	25,128
Orlando [Member] | Non-compete agreements [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	18,417
Orlando [Member] | Finite-Lived Intangible Assets [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	517,797
North Florida [Member] | Franchise agreement [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	580,663
North Florida [Member] | Real estate listings [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	20,371
North Florida [Member] | Non-compete agreements [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	12,430
North Florida [Member] | Finite-Lived Intangible Assets [Member]
Schedule of Intangibles Assets Acquired and the Estimated Useful Life [Line Items]
Acquisition Date Fair Value, Identifiable intangible assets acquired	$ 613,464

Business Combinations (Detail_4

Business Combinations (Details) - Schedule of Consolidated Statement of Operations - Six Acquisitions [Member]	12 Months Ended
	Dec. 31, 2023 USD ($) shares
Condensed Income Statements, Captions [Line Items]
Revenue	$ 4,585,978
Cost of revenue	4,232,694
Gross profit	353,284
Loss before provision for income taxes	$ (1,823)
Weighted average shares used in computing net loss per share of common stock (in Shares) | shares	9,799,084

Business Combinations (Detail_5

Business Combinations (Details) - Schedule of Pro Forma Financial Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Pro Forma Financial Information [Abstract]
Revenue	$ 61,432,298	$ 60,948,732
Cost of revenue	56,440,603	55,908,867
Gross profit	4,991,695	5,039,866
Loss before provision for income taxes	$ (7,698,511)	$ (2,570,641)
Loss per share of common stock attributable to common stockholders, basic and diluted (in Dollars per share)	$ (0.94)	$ (0.29)
Weighted average shares used in computing net loss per share of common stock attributable to common stockholders (in Shares)	9,799,084	8,750,114

Business Combinations (Detail_6

Business Combinations (Details) - Schedule of Pro Forma Financial Information (Parentheticals)	12 Months Ended
	Dec. 31, 2023 $ / shares
Schedule of Pro Forma Financial Information [Abstract]
Loss per share of common stock attributable to common stockholders, diluted	$ (0.96)

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets [Abstract]
Gross carrying amount of goodwill	$ 5,702,612
Amortization of the intangible assets	$ 73,134

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Details) - Schedule of Purchased Intangible Assets	Dec. 31, 2023 USD ($)
Schedule of Purchased Intangible Assets [Line Items]
Weighted Average Remaining Amortization Period (in years)	10 years
Gross Carrying Amount	$ 4,705,583
Accumulated Amortization	73,134
Net Amount	$ 4,632,449
Franchise agreement [Member]
Schedule of Purchased Intangible Assets [Line Items]
Weighted Average Remaining Amortization Period (in years)	11 years
Gross Carrying Amount	$ 3,743,081
Accumulated Amortization	32,334
Net Amount	$ 3,710,747
Agent relationships [Member]
Schedule of Purchased Intangible Assets [Line Items]
Weighted Average Remaining Amortization Period (in years)	8 years
Gross Carrying Amount	$ 522,780
Accumulated Amortization	8,692
Net Amount	$ 514,088
Real estate listings [Member]
Schedule of Purchased Intangible Assets [Line Items]
Weighted Average Remaining Amortization Period (in years)	1 year
Gross Carrying Amount	$ 298,798
Accumulated Amortization	28,366
Net Amount	$ 270,432
Non-compete agreements [Member]
Schedule of Purchased Intangible Assets [Line Items]
Weighted Average Remaining Amortization Period (in years)	4 years
Gross Carrying Amount	$ 140,924
Accumulated Amortization	3,742
Net Amount	$ 137,182

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Details) - Schedule of Remaining Estimated Annual Amortization Expense	Dec. 31, 2023 USD ($)
Schedule of Remaining Estimated Annual Amortization Expense [Abstract]
2024	$ 720,661
2025	450,229
2026	450,229
2027	450,229
2028	415,934
Thereafter	2,145,167
Total	$ 4,632,449

Leases (Details)

Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases [Line Items]
Rent expense	$ 134,505
Minimum monthly rent	4,593
Lease costs	$ 311,722	$ 169,163
Remaining lease term	12 months
Increase in right of use assets	$ 644,498
Increase in lease liabilities	$ 661,165
Weighted average discount rate	4.76%
Minimum [Member]
Leases [Line Items]
Leases initial terms	1 year
Maximum [Member]
Leases [Line Items]
Leases initial terms	5 years

Leases (Details) - Schedule of

Leases (Details) - Schedule of Supplemental Cash Flow Information Related to Leases - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Supplemental Cash Flow Information Related to Leases [Abstract]
Cash paid for amounts included in the measurement of lease liabilities	$ 94,655
Right-of-use assets obtained in exchange for lease liabilities	$ 267,914

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Supplemental Balance Sheet Information Related to Leases - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Assets:
Right-of-use assets	$ 687,570
Liabilities:
Lease liability, current	340,566
Lease liability, noncurrent	363,029
Total operating lease liabilities	$ 703,595

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Future Maturities on Lease Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Future Maturities on Lease Liabilities [Abstract]
2024	$ 366,583
2025	191,386
2026	110,730
2027	78,342
2028	2,532
Total minimum lease payments	749,573
Less: imputed interest	(45,978)
Present value of lease obligations	703,595
Less: current portion	(340,566)
Long-term portion of lease obligations	$ 363,029

Borrowings (Details)

Borrowings (Details) - USD ($)						1 Months Ended	3 Months Ended	12 Months Ended
	Oct. 12, 2023	Aug. 28, 2023	Jul. 03, 2023	Nov. 14, 2022	Jun. 01, 2020	Dec. 31, 2022	Jul. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Oct. 31, 2023	Aug. 22, 2022
Borrowings (Details) [Line Items]
Line of credit interest rate period end								13.25%
Line of credit outstanding current									$ 86,163
Long term debt fixed interest rate percentage											15%
Maturity date										Oct. 31, 2023
Shares conversion (in Shares)								5,000
Share price (in Dollars per share)				$ 5
Accrued of interest on convertible debt								$ 129,644	$ 34,175
Common stock issued (in Shares)						6,000,000		13,406,480	6,000,000
Proceeds from debt net of issuance costs								$ 640,000
Outstanding EIDL Loans								$ 263,000
Default rate								3%
Converted instrument, amount	$ 26,265							$ 26,265
Conversion instrument shares issued (in Shares)	6,566							6,566	6,566
Debt issuance costs								$ 26,350
Non-cash interest expense								$ 256,080
Economic Injury Disaster Loans [Member]
Borrowings (Details) [Line Items]
Line of credit interest rate period end								3.75%
Long term debt fixed interest rate percentage					3.75%
Proceeds from issuance					$ 365,300
Proceeds from debt net of issuance costs					$ 365,100
Unsecured Convertibe Promissory Note [Member]
Borrowings (Details) [Line Items]
Debt instrument face value								$ 616,000
Conversion price per share (in Dollars per share)								$ 0.8
Accrued of interest on convertible debt						$ 10,000
Debt discount								$ 203,782
Debt issuance costs gross current								$ 25,000
Unsecured Convertibe Promissory Note [Member] | Tranche One [Member]
Borrowings (Details) [Line Items]
Long term debt fixed interest rate percentage								2.50%
Default rate								20%
Unsecured Convertibe Promissory Note [Member] | Tranche Two [Member]
Borrowings (Details) [Line Items]
Long term debt fixed interest rate percentage								18%
Convertible Notes and Second Convertible Notes [Member]
Borrowings (Details) [Line Items]
Accrued interest								$ 21,285	$ 91,821
Convertible Notes [Member]
Borrowings (Details) [Line Items]
Repayments of debt	$ 94,433
Series A Preferred Stock [Member] | Private Placement [Member] | Unsecured Convertibe Promissory Note [Member]
Borrowings (Details) [Line Items]
Principal and accrued interest								$ 598,836
Converted preferred shares (in Shares)								591
Series A preferred stock [Member]
Borrowings (Details) [Line Items]
Converted shares exchange rate								$ 1,000
Convertible Notes Payable [Member] | Convertible Note One [Member]
Borrowings (Details) [Line Items]
Share price (in Dollars per share)	$ 5
Unaffiliated Private Investor [Member]
Borrowings (Details) [Line Items]
Debt instrument face value											$ 250,000
Unaffiliated Private Investor [Member] | Unregistered Restricted Common Stock [Member]
Borrowings (Details) [Line Items]
Restricted shares of common stock value								25,000
Cedar Advance LLC [Member]
Borrowings (Details) [Line Items]
Debt discount								256,080
Sold future receipts			$ 764,150
Sales			500,650
Payment for cash advance agreement			$ 27,188
Cash advance								237,150
Long-term debt, gross								84,463
Net carrying value								77,042
Regions Bank [Member]
Borrowings (Details) [Line Items]
Line of credit maximum borrowing capacity								$ 150,000
Line of credit facility floor rate								4.75%
Debt instrument variable interest rate spread								4.75%
Emis Capital Two LLC [Member] | Senior Secured Promissory Note [Member]
Borrowings (Details) [Line Items]
Debt instrument face value				$ 277,778
Shares conversion (in Shares)				30,000
Debt instrument original issue discount percentage				10%
Debt instrument stated interest rate percentage				10%
Debt instrument default interest rate percentage				24%
Debt instrument deliquency penalty per month				$ 5,000
Conversion price per share (in Dollars per share)				$ 0.75
Class of warrants or rights number of securities (in Shares)				50,000
Class of warrants or rights maturity				60 months
Exercise price per share (in Dollars per share)				$ 5
Delinquency Penalty Payable In Cash							$ 5,000
Debt instrument principal amount		$ 277,778
Accrued of interest on convertible debt		21,842
Payment of deliquency fee		$ 17,258
Common stock issued (in Shares)		30,000

Borrowings (Details) - Schedule

Borrowings (Details) - Schedule of Total Term Debt - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total Notes Payable	$ 619,527	$ 611,700
Less: Current Portion	(4,400)	(250,788)
Total	615,127	360,912
Note payable and OID Note [Member]
Debt Instrument [Line Items]
Note payable		250,788
Economic Injury Disaster Loans [Member]
Debt Instrument [Line Items]
Note payable	$ 619,527	$ 360,912

Borrowings (Details) - Schedu_2

Borrowings (Details) - Schedule of Future Maturities of Term Debt	Dec. 31, 2023 USD ($)
Schedule of Future Maturities of Term Debt [Abstract]
2024	$ 4,400
2025	4,400
2026	4,400
2027	4,400
2028	4,400
Thereafter	597,527
Total	$ 619,527

Borrowings (Details) - Schedu_3

Borrowings (Details) - Schedule of Total Convertible Notes - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Convertible Notes [Member]
Borrowings (Details) - Schedule of Total Convertible Notes [Line Items]
Principal amount		$ 606,000
Unamortized debt discount		(18,486)
Unamortized debt issuance costs		(1,735)
Net carrying value		585,779
Cash Advance Agreement [Member]
Borrowings (Details) - Schedule of Total Convertible Notes [Line Items]
Principal amount	84,463
Unamortized debt discount	(4,597)
Unamortized debt issuance costs	(2,824)
Net carrying value	$ 77,042

Warrants (Details)

Warrants (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Oct. 09, 2023	Nov. 14, 2022
Warrants (Details) [Line Items]
Share price				$ 5
Purchase shares of common stock (in Shares)	50,000	100,000
Warrants granted (in Dollars)		$ 149,995
IPO [Member]
Warrants (Details) [Line Items]
Share price			$ 5
Warrant [Member]
Warrants (Details) [Line Items]
Vested term	5 years	5 years
Warrants exercise price	$ 5.5	$ 5

Warrants (Details) - Schedule o

Warrants (Details) - Schedule of Warrants Outstanding - Warrant [Member]	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Warrants (Details) - Schedule of Warrants Outstanding [Line Items]
Number of Shares Vested | shares	140,000
Weighted Average Exercise Price Vested | $ / shares	$ 9.29
Weighted Average Remaining Contractual Life (in years) Vested	3 years 5 months 15 days
Aggregate Intrinsic Value Vested | $
Number of Shares Expected to vest | shares	50,000
Weighted Average Exercise Price Expected to vest | $ / shares	$ 5.5
Weighted Average Remaining Contractual Life (in years) Expected to vest	4 years 9 months 3 days
Aggregate Intrinsic Value Expected to vest | $
Number of Shares Total | shares	190,000
Weighted Average Exercise Price Total | $ / shares	$ 8.29
Weighted Average Remaining Contractual Life (in years) Total	3 years 9 months 18 days
Aggregate Intrinsic Value Total | $

Warrants (Details) - Schedule_2

Warrants (Details) - Schedule of Additional Information with Respect to Warrant Activity - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Additional Information with Respect to Warrant Activity [Abstract]
Number of Shares, Begining Balance	140,000	40,000
Weighted Average Exercise Price, Begining Balance (in Dollars per share)	$ 9.29	$ 20
Number of Shares, Granted	50,000	100,000
Weighted Average Exercise Price, Granted (in Dollars per share)	$ 5.5	$ 5
Number of Shares, Exercised
Weighted Average Exercise Price, Exercised (in Dollars per share)
Number of Shares, Expired or forfeited
Weighted Average Exercise Price, Expired or forfeited (in Dollars)
Number of Shares, Ending Balance	190,000	140,000
Weighted Average Exercise Price, Ending Balance (in Dollars per share)	$ 8.29	$ 9.29

Warrants (Details) - Schedule_3

Warrants (Details) - Schedule of Weighted Average Fair Value of Warrants Granted - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Weighted Average Fair Value of Warrants Granted [Abstract]
Weighted average fair value (in Dollars per share)	$ 2.96	$ 5.7
Dividend yield	0%	0%
Expected volatility factor	69.60%	63.80%
Risk-free interest rate	4.69%	3.84%
Expected life (in years)	5 years	5 years

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)										1 Months Ended			12 Months Ended
	Oct. 12, 2023	Oct. 10, 2023	Jul. 31, 2023	May 04, 2023	Mar. 27, 2023	Feb. 13, 2023	Dec. 31, 2022	Jan. 10, 2022	Jul. 29, 2021	Dec. 31, 2023	Sep. 30, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 18, 2023	Dec. 07, 2023	Oct. 13, 2023	Oct. 09, 2023	Aug. 28, 2023	Jul. 31, 2022	Jul. 22, 2021
Stockholders' Equity [Line Items]
Common stock authorized							250,000,000			250,000,000			250,000,000	250,000,000
Common stock par value (in Dollars per share)							$ 0.0001			$ 0.0001			$ 0.0001	$ 0.0001
Common stock issued							6,000,000			13,406,480			13,406,480	6,000,000
Common stock outstanding							6,000,000			13,406,480			13,406,480	6,000,000
IPO Price per share (in Dollars per share)																$ 2.09
Related party debt (in Dollars)													$ 168,100	$ 35,795
Adjusted for the stock splits														400,000
IPO Price per share (in Dollars per share)																		$ 5
Accounts payable (in Dollars)							$ 1,523,936			$ 1,147,073			$ 1,147,073	$ 1,523,936
Issuance of common stock related to debt maturity													5,000
Accrued interest (in Dollars)													$ 129,644	$ 34,175
Voting preferred stock									10,000
Issuance of series A preferred stock (in Dollars)													$ 4,360,000
Percenatge of discount from the IPO													30%
Aggregate discount (in Dollars)													$ 1,472,514
Common Stock [Member]
Stockholders' Equity [Line Items]
Common stock authorized										250,000,000			250,000,000
Common stock par value (in Dollars per share)										$ 0.0001			$ 0.0001
Common stock issued							6,000,000							6,000,000							6,000,000
Common stock outstanding							6,000,000							6,000,000
IPO Price per share (in Dollars per share)	$ 5
Percentage of issuance of common stock								4%
Issued shares of unregistered													1,179,506
Issued shares of common stock	228,656											377,428	1,000,000
Issuance of series A preferred stock (in Dollars)													$ 100
Preferred Stock [Member]
Stockholders' Equity [Line Items]
Preferred stock authorized										50,000,000			50,000,000
Preferred stock par value (in Dollars per share)										$ 0.0001			$ 0.0001
Consultant [Member] | Common Stock [Member]
Stockholders' Equity [Line Items]
IPO Price per share (in Dollars per share)			$ 5
Percentage of common stock holding								4%												89%
Issued shares of unregistered			250,168
IPO [Member]
Stockholders' Equity [Line Items]
Common stock par value (in Dollars per share)	$ 0.0001
IPO Price per share (in Dollars per share)	$ 5
Gross proceeds (in Dollars)	$ 5,000,000
Net proceeds (in Dollars)	$ 4,360,000
Incurred other offering expenses (in Dollars)													$ 2,544,459
Shares issued										1,393,618			1,393,618
Accrued interest (in Dollars)													$ 375,000
Related party debt (in Dollars)													150,000
Accounts Payable (in Dollars)										$ 1,000,000			1,000,000
Purchase of two franchised (in Dollars)													$ 550,000
Issued shares of common stock	1,393,618
IPO [Member] | Common Stock [Member]
Stockholders' Equity [Line Items]
Common stock shares sold	1,000,000
IPO Price per share (in Dollars per share)										$ 5			$ 5
Issued shares of unregistered													514,794
Accounts payable (in Dollars)										$ 157,856			$ 157,856
Series X Super Voting Preferred Stock [Member]
Stockholders' Equity [Line Items]
Preferred stock authorized									2,000
Preferred stock issued																					2,000
Shares issued									50,000,000
Preferred stock and issued percentage									100%
Additional Common Stock Issuances [Member]
Stockholders' Equity [Line Items]
Common stock issued																			30,000
IPO Price per share (in Dollars per share)	$ 5														$ 1.98				$ 5
Issuance of common stock related to debt maturity	5,000									100,000			2,750,114
Additional Common Stock Issuances [Member] | IPO [Member]
Stockholders' Equity [Line Items]
IPO Price per share (in Dollars per share)																	$ 3
Issuance of common stock related to debt maturity											125,000
Debt Conversion to Common Stock [Member]
Stockholders' Equity [Line Items]
IPO Price per share (in Dollars per share)		$ 5
Issuance of common stock related to debt maturity		6,566
Accrued interest (in Dollars)		$ 26,265
Series A Preferred Stock [Member]
Stockholders' Equity [Line Items]
Preferred stock authorized						11,000
Shares issued										1,523			1,523
Issued shares of common stock				200								1,321
Issuance of series A preferred stock (in Dollars)				$ 200,000
Shares of preferred stock													591
Series A Preferred Stock [Member] | Common Stock [Member]
Stockholders' Equity [Line Items]
Outstanding balance (in Dollars)													$ 598,836
Series A Preferred Stock [Member] | Preferred Stock [Member]
Stockholders' Equity [Line Items]
(in Dollars)					$ 28,101								87,836
Shares of preferred stock					1,321
Outstanding gross balance (in Dollars)					$ 1,324,631
Related Party Debt Discount Amount Unamortized And Now Exchanged Into Preferred Shares (in Dollars)					$ 469,785
Series A Preferred Stock [Member] | IPO [Member]
Stockholders' Equity [Line Items]
Common stock percentage						30%
Series A Preferred Stock [Member] | Private Placement [Member]
Stockholders' Equity [Line Items]
Issuance of series A preferred stock (in Dollars)													$ 1,523,000
Series A Convertible Preferred Stock [Member] | Preferred Stock [Member]
Stockholders' Equity [Line Items]
IPO Price per share (in Dollars per share)		$ 5
Preferred stock shares outstanding		3,436
Outstanding		981,676
Chief Executive Officer [Member] | Additional Common Stock Issuances [Member]
Stockholders' Equity [Line Items]
IPO Price per share (in Dollars per share)	$ 5
Issuance of common stock related to debt maturity	60,000
Celebration Office Condos LLC [Member] | Series A Preferred Stock [Member] | Preferred Stock [Member]
Stockholders' Equity [Line Items]
Related party debt forgiven and preferred shares issued (in Dollars)							$ 556,268

Equity Incentive Plan (Details)

Equity Incentive Plan (Details) - USD ($)

1 Months Ended

12 Months Ended

Feb. 01, 2024

Dec. 07, 2023

Nov. 02, 2023

Nov. 01, 2023

Oct. 26, 2023

Oct. 12, 2023

Oct. 10, 2023

Feb. 01, 2023

Mar. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Jul. 31, 2023

Jul. 31, 2022

Jan. 10, 2022

Equity Incentive Plan (Details) [Line Items]

Common stock authorized (in Shares)

250,000,000

250,000,000

Price per share (in Dollars per share)

$ 2.09

Stock options at price

$ 375,052

stock options (in Shares)

412,125

Share-based compensation

$ 1,816,188

$ 230,644

Share value

$ 1,959,860

Total issuance of shares (in Shares)

356,506

Weighted-average value (in Dollars per share)

$ 1.2

$ 1.2

Common Stock [Member]

Equity Incentive Plan (Details) [Line Items]

Common stock authorized (in Shares)

250,000,000

Price per share (in Dollars per share)

$ 5

Shares of new issuances (in Shares)

228,656

377,428

1,000,000

RSUs vested

$ 391,972

shares of common stock (in Shares)

35,466

2022 Equity Incentive Plan [Member]

Equity Incentive Plan (Details) [Line Items]

Common stock authorized (in Shares)

2,653,369

5,000,000

Emmis Capital [Member] | Future Equity Awards [Member]

Equity Incentive Plan (Details) [Line Items]

Shares of new issuances (in Shares)

900,000

Consultant [Member] | Common Stock [Member]

Equity Incentive Plan (Details) [Line Items]

Price per share (in Dollars per share)

$ 5

Number of agents

89%

4%

IPO [Member]

Equity Incentive Plan (Details) [Line Items]

Price per share (in Dollars per share)

$ 5

Shares of new issuances (in Shares)

1,393,618

IPO [Member] | Common Stock [Member]

Equity Incentive Plan (Details) [Line Items]

Price per share (in Dollars per share)

$ 5

Common Stock [Member]

Equity Incentive Plan (Details) [Line Items]

Price per share (in Dollars per share)

$ 1.28

Shares issued (in Shares)

594,000

Subsequent Event [Member]

Equity Incentive Plan (Details) [Line Items]

Future grant (in Dollars per share)

$ 4,000

Chief Technology Officer [Member] | Share-Based Payment Arrangement, Employee [Member]

Equity Incentive Plan (Details) [Line Items]

shares of common stock (in Shares)

4,000

Vesting period

1 year

Stock Option Awards [Member]

Equity Incentive Plan (Details) [Line Items]

Share-based compensation

$ 38,247

Unrecognized compensation expense

$ 46,136

Realize tax benefits

0

Stock Option Awards [Member] | IPO [Member]

Equity Incentive Plan (Details) [Line Items]

Price per share (in Dollars per share)

$ 5

Restricted Stock Units (RSUs) [Member]

Equity Incentive Plan (Details) [Line Items]

Compensation expense related

$ 1,753

Restricted Stock Units (RSUs) [Member] | IPO [Member]

Equity Incentive Plan (Details) [Line Items]

Price per share (in Dollars per share)

$ 5

Equity Incentive Plan (Detail_2

Equity Incentive Plan (Details) - Schedule of Options Outstanding that Have Vested and are Expected to Vest	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Schedule Of Options Outstanding That Have Vested And Are Expected To Vest Abstract
Number of Shares | shares	1,392,125
Weighted Average Exercise Price, Vested | $ / shares	$ 2.02
Weighted Average Remaining Contractual Life (in years), Vested	9 years 9 months 21 days
Aggregate Intrinsic Value, Vested | $	$ 90,709
Number of Shares, Expected to vest | shares
Weighted Average Exercise Price, Expected to vest | $ / shares
Weighted Average Remaining Contractual Life (in years), Expected to vest
Aggregate Intrinsic Value, Expected to vest | $
Number of Shares | shares	1,392,125
Weighted Average Exercise Price, Total | $ / shares	$ 2.02
Weighted Average Remaining Contractual Life (in years), Total	9 years 9 months 21 days
Aggregate Intrinsic Value, Total | $	$ 90,709

Equity Incentive Plan (Detail_3

Equity Incentive Plan (Details) - Schedule of Stock Option Activity - Equity Option [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity Incentive Plan (Details) - Schedule of Stock Option Activity [Line Items]
Number of Shares	80,000
Weighted Average Exercise Price, Balance Beginning	$ 5
Number of Shares, Granted	1,312,125	80,000
Weighted Average Exercise Price, Granted	$ 1.84	$ 5
Number of Shares, Exercised
Weighted Average Exercise Price, Exercised
Number of Shares, Expired or forfeited
Weighted Average Exercise Price, Expired or forfeited
Number of Shares	1,392,125	80,000
Weighted Average Exercise Price, Balance Ending	$ 2.02	$ 5

Equity Incentive Plan (Detail_4

Equity Incentive Plan (Details) - Schedule of Weighted Average Fair Value and Assumptions Used in Calculating the Stock Options Granted - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Weighted Average Fair Value and Assumptions Used in Calculating the Stock Options Granted [Abstract]
Weighted average fair value (in Dollars per share)	$ 1.36	$ 3.46
Dividend yield	0%	0%
Expected volatility factor	67.20%	60.70%
Risk-free interest rate	4.34%	3.48%
Expected life (in years)	9 years	9 years

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share (Details) [Line Items]
Percentage of discount rate	30%
Net loss	$ (9,290,951)	$ (2,320,656)
IPO [Member]
Earnings Per Share (Details) [Line Items]
Net loss	$ 1,472,514

Earnings Per Share (Details) -

Earnings Per Share (Details) - Schedule of Computation of Dilutive Weighted Average Shares Outstanding - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Computation of Dilutive Weighted Average Shares Outstanding [Line Items]
Antidilutive shares outstanding	1,586,125	310,000
Warrants [Member]
Schedule of Computation of Dilutive Weighted Average Shares Outstanding [Line Items]
Antidilutive shares outstanding	190,000	140,000
Options [Member]
Schedule of Computation of Dilutive Weighted Average Shares Outstanding [Line Items]
Antidilutive shares outstanding	1,392,125	80,000
Restricted stock unit [Member]
Schedule of Computation of Dilutive Weighted Average Shares Outstanding [Line Items]
Antidilutive shares outstanding	4,000
Future Equity Shares [Member]
Schedule of Computation of Dilutive Weighted Average Shares Outstanding [Line Items]
Antidilutive shares outstanding		90,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Line Items]
Taxable losses	$ 5,100,000
Deferred tax assets	$ 1,577,303	$ 688,442
Income tax, percentage	50%
Deferred Tax Asset [Member]
Income Taxes [Line Items]
Taxable losses	$ 5,300,000

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Provision from Income Taxes - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current
U.S. Federal		$ (128,000)
State and local		(22,000)
Total income taxes		(150,000)
Deferred
U.S. Federal	(1,496,475)	(535,125)
State and local	(435,450)	(153,317)
Valuation Allowance	1,931,925	688,442
Total income taxes
Total
U.S. Federal		(128,000)
State and local		(22,000)
Total income taxes		$ (150,000)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Amounts Computed by Applying the Federal Income Tax Rate	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Amounts Computed by Applying The Federal Income Tax Rate [Abstract]
U.S. federal statutory rate	21%	21%
State taxes, net of federal benefit	4.49%	3.22%
Permanent items	(0.05%)	(3.46%)
Prior year true-up		13.60%
Valuation allowance	(24.50%)	(27.87%)
Other	(0.94%)	(0.42%)
Effective income tax rate		6.07%

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Components of Deferred Tax Assets (Liabilities) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Components of Deferred Tax Assets Liabilities [Abstract]
Net operating loss carryforwards	$ 1,251,958	$ 629,968
Stock compensation	1,351,444	58,474
Basis adjustment on acquired assets	(1,043,064)
Right of use assets	(174,299)
Lease liability	178,362
Allowance for bad debt	5,374
Charitable contributions	7,528
Deferred tax assets, before valuation allowance	1,577,303	688,442
Valuation allowances	(1,577,303)	(688,442)
Deferred tax assets, net of valuation allowance

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of Reconciliation of the Beginning and Ending Amount of Deferred Income Tax Valuation Allowance - Deferred Income Tax [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Valuation Allowance [Line Items]
Beginning balance of deferred income tax valuation allowance	$ (688,442)
Increase in valuation allowance	(1,931,925)	(688,442)
Decrease in valuation allowance – purchase accounting	1,043,064
Ending balance of deferred income tax valuation allowance	$ (1,577,303)	$ (688,442)

Segments (Details)

Segments (Details)	Dec. 31, 2023
Segment Reporting [Abstract]
Aggregate revenue percentage	100%

Segments (Details) - Schedule o

Segments (Details) - Schedule of Information about Reportable Segments - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue by segment
Revenue	$ 31,759,404	$ 26,203,921
Cost of goods sold by segment
Cost of goods sold	28,918,236	23,678,819
Gross profit (loss) by segment
Gross profit	2,841,168	2,525,102
Real Estate Brokerage Services (Residential) [Member]
Revenue by segment
Revenue	20,450,348	16,413,289
Cost of goods sold by segment
Cost of goods sold	18,764,157	14,941,219
Gross profit (loss) by segment
Gross profit	1,686,191	1,472,070
Franchising Services [Member]
Revenue by segment
Revenue	883,606	1,034,108
Cost of goods sold by segment
Cost of goods sold	472,309	679,586
Gross profit (loss) by segment
Gross profit	411,297	354,522
Coaching Services [Member]
Revenue by segment
Revenue	628,846	623,934
Cost of goods sold by segment
Cost of goods sold	330,365	303,438
Gross profit (loss) by segment
Gross profit	298,481	320,496
Property Management [Member]
Revenue by segment
Revenue	9,680,688	8,030,299
Cost of goods sold by segment
Cost of goods sold	9,350,248	7,754,576
Gross profit (loss) by segment
Gross profit	330,440	275,723
Real Estate Brokerage Services (Commercial) [Member]
Revenue by segment
Revenue	115,916	102,291
Cost of goods sold by segment
Cost of goods sold	1,157
Gross profit (loss) by segment
Gross profit	$ 114,759	$ 102,291

Segments (Details) - Schedule_2

Segments (Details) - Schedule of Disaggregation of Revenue and Timing of Satisfaction of Performance Obligation - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue	$ 31,759,404	$ 26,203,921
Performance obligations satisfied at a point in time [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue	20,448,767	15,936,056
Performance obligations satisfied over time [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue	$ 11,310,637	$ 10,267,865

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 24, 2023	Dec. 31, 2023
Commitments and Contingencies [Line Items]
Market value	$ 35,000,000	$ 35,000,000
Wages		$ 249,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)					1 Months Ended	8 Months Ended	12 Months Ended
	Oct. 12, 2023	Jul. 01, 2023	May 04, 2023	Dec. 02, 2022	Mar. 31, 2023	Oct. 03, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 01, 2022	Jul. 22, 2021	Jul. 15, 2021
Related Party Transactions [Line Items]
Purchased preferred stock value							$ 4,360,000
Advance balance amount							$ 45,413	$ 1,267,500
Common stock sold (in Shares)							13,406,480	6,000,000
Cash							$ 959,604
Repayment of the loan (in Shares)							5,000
Aggregate Principal Amount and Accrued Interest					$ 1,324,631
Common Stock [Member]
Related Party Transactions [Line Items]
Purchased preferred stock (in Shares)	228,656				377,428		1,000,000
Purchased preferred stock value							$ 100
Common stock sold (in Shares)								6,000,000		6,000,000
Minimum [Member]
Related Party Transactions [Line Items]
Original issue discount rate				8.55%
Maximum [Member]
Related Party Transactions [Line Items]
Original issue discount rate				24%
Warrant [Member]
Related Party Transactions [Line Items]
Warrants exercisable term							5 years	5 years
Excercise price per share (in Dollars per share)							$ 5.5	$ 5
IPO [Member]
Related Party Transactions [Line Items]
Purchased preferred stock (in Shares)	1,393,618
Repayment of advances	$ 149,245
Series A Preferred Stock [Member]
Related Party Transactions [Line Items]
Purchased preferred stock (in Shares)			200		1,321
Purchased preferred stock value			$ 200,000
Convertible Preferred Stock [Member]
Related Party Transactions [Line Items]
Converted common stock (in Shares)			57,142
CEO [Member]
Related Party Transactions [Line Items]
Rent expense							$ 134,505
Future minimum rental payments
Outstanding balance of obligations								75,591
Exercisable warrants issued (in Shares)				50,000
Warrants exercisable term				60 months
CEO [Member] | Common Stock [Member]
Related Party Transactions [Line Items]
Repayment of the loan (in Shares)				60,000
CEO [Member] | Warrant [Member]
Related Party Transactions [Line Items]
Excercise price per share (in Dollars per share)				$ 5
CEO [Member] | Unsecured Subordinated Promissory Note [Member]
Related Party Transactions [Line Items]
Principal amount						$ 765,000
Accrued interest, term						3 years
CEO [Member] | Unsecured Subordinated Promissory Note [Member] | Minimum [Member]
Related Party Transactions [Line Items]
Accrued interest rate						1.40%
CEO [Member] | Unsecured Subordinated Promissory Note [Member] | Maximum [Member]
Related Party Transactions [Line Items]
Accrued interest rate						3.43%
CEO [Member] | Convertible OID Promissory Note [Member]
Related Party Transactions [Line Items]
Principal amount				$ 491,530
Principal amount paid				$ 449,500
Common stock price (in Dollars per share)				$ 0.75
La Rosa Realty [Member]
Related Party Transactions [Line Items]
Minimum monthly rent		$ 4,593
La Rosa Insurance LLC [Member]
Related Party Transactions [Line Items]
Related party outstanding balance								41,558
Relative of the CEO [Member]
Related Party Transactions [Line Items]
Outstanding balance of obligations								48,000
Entity owned by the CEO [Member]
Related Party Transactions [Line Items]
Outstanding balance of obligations								$ 40,654
Mr. Carlos J. Bonilla [Member]
Related Party Transactions [Line Items]
Principal amount									$ 40,000
Cash									$ 449,500
Mr. Carlos J. Bonilla [Member] | ELP Promissory Note [Member]
Related Party Transactions [Line Items]
Principal amount											$ 40,000
Accrued interest rate											18%
Mr. Carlos J. Bonilla [Member] | Common Stock [Member]
Related Party Transactions [Line Items]
Common stock sold (in Shares)									600,000
Due to Related Party (Term Loan) [Member]
Related Party Transactions [Line Items]
Delinquency penalty				$ 5,000

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)								12 Months Ended
	Apr. 01, 2024	Mar. 15, 2024	Mar. 07, 2024	Feb. 21, 2024	Feb. 20, 2024	Feb. 01, 2024	Jan. 02, 2024	Dec. 31, 2023	Dec. 31, 2022	Nov. 14, 2022
Subsequent Event [Line Items]
Purchase price (in Dollars)								$ 141,744
Price per share										$ 5
Debt issuances, description								In connection with this financing, the Company also issued to its placement agent, Alexander Capital L.P., a 5-year common stock purchase warrant to purchase 21,053 shares of Common Stock at the exercise price of $1.50 per share.
Purchase shares of common stock (in Shares)								50,000	100,000
Vested upon grant term								9 years	9 years
Warrant [Member]
Subsequent Event [Line Items]
Exercise price per share								$ 5.5	$ 5
Subsequent Event [Member]
Subsequent Event [Line Items]
Discount rate					5%
Coupon rate					13%
Exercise price					$ 2.25
Conversion price					2.5
Lower conversion price					$ 2.5
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Shares of common stock (in Shares)					67,000
Exercise price					$ 3
Share options (in Shares)		600,000				793,185	800,000
Strike price		$ 1.74				$ 1.73	$ 1.5
Vested upon grant term		10 years				10 years	10 years
Subsequent Event [Member] | Warrant [Member]
Subsequent Event [Line Items]
Shares of common stock (in Shares)					95,000
Subsequent Event [Member] | Warrant [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Shares of common stock (in Shares)					120,000
Subsequent Event [Member] | Senior Secured Promissory Note [Member]
Subsequent Event [Line Items]
Aggregate principal amount (in Dollars)					$ 1,052,632
Forecast [Member]
Subsequent Event [Line Items]
Discount rate	5%
Coupon rate	13%
Shares of common stock (in Shares)	152,300
Lower conversion price	$ 2.5
Purchase shares of common stock (in Shares)	50,000
Exercise price per share	$ 2.25
Forecast [Member] | Warrant [Member]
Subsequent Event [Line Items]
Shares of common stock (in Shares)	150,000
Lower conversion price	$ 2.5
Exercise price per share	$ 3
Forecast [Member] | Senior Secured Promissory Note [Member]
Subsequent Event [Line Items]
Aggregate principal amount (in Dollars)	$ 1,316,000
La Rosa Realty Winter Garden LLC [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Acquisition of membership interests percentage				100%
Purchase price (in Dollars)				$ 352,204
Aggregate unregistered shares (in Shares)				268,858
Price per share				$ 1.31
La Rosa Realty Georgia LLC [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Acquisition of membership interests percentage			51%
Purchase price (in Dollars)			$ 516,450
Aggregate unregistered shares (in Shares)			276,178
Price per share			$ 1.87
La Rosa Realty California [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Acquisition of membership interests percentage		51%
Purchase price (in Dollars)		$ 2,414
Aggregate unregistered shares (in Shares)		1,387
Price per share		$ 1.74
La Rosa Franchising [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Acquisition of membership interests percentage		50%