ECD Automotive Design (ECDA) 10-K/A 18 Feb 25 2023 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 14, 2025	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K/A
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	true
Amendment Description	ECD Automotive Design, Inc (the “Company,” “ECD,” “we,” “us,” or “our), formerly known as EF Hutton Acquisition Corporation I (“EFHAC”) (the Company) is filing this Amendment No. 1 (this “Amendment”) to its Annual Report on Form 10-K for the year ended December 31, 2023, as filed with the Securities and Exchange Commission (the “SEC”) on May 3, 2024 (the “Original Form 10-K”) to restate our consolidated financial statements, including the notes thereto, for the fiscal years ended December 31, 2023 and 2022, to include the Report of Independent Registered Public Accounting Firm prepared by Barton CPA PLLC (“Barton”), and to make certain other changes as described herein.
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	ECD AUTOMOTIVE DESIGN, INC.
Entity Central Index Key	0001922858
Entity File Number	001-41497
Entity Tax Identification Number	86-2559175
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Public Float			$ 43,784,117
Entity Incorporation, Date of Incorporation	Jul. 16, 2021
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	4390 Industrial Lane
Entity Address, City or Town	Kissimmee
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	34758
Entity Phone Fax Numbers [Line Items]
City Area Code	(407)
Local Phone Number	483-4825
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		35,149,663
Common Stock
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock
Trading Symbol	ECDA
Security Exchange Name	NASDAQ
Warrants
Entity Listings [Line Items]
Title of 12(b) Security	Warrants
Trading Symbol	ECDAW
Security Exchange Name	NASDAQ

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 8,134,211	$ 3,514,883
Accounts receivable, net		615,555
Inventories	9,607,766	7,793,925
Other receivable		209,810
Prepaid and other current assets	34,006	289,070
Total current assets	17,775,983	12,423,243
Property and equipment, net	913,097	562,544
Right-to-use asset	3,763,295	3,896,608
Deferred tax asset	838,055
Deposit	77,686	75,986
TOTAL ASSETS	23,368,116	16,958,381
Current liabilities
Accounts payable	898,445	698,909
Accrued expenses	779,695	242,751
Deferred revenue	16,190,861	17,493,628
Lease liability, current	314,903	203,123
Other payable	1,549,863	250,526
Total current liabilities	19,733,767	18,888,937
Loan payable		500,000
Lease liability, non-current	3,727,183	3,889,658
Warrant liabilities, at fair value	26,283
Conversion option, at fair value	2,724
Convertible note, net of debt discount	10,654,444
Total Liabilities	34,144,401	23,278,595
Redeemable preferred stock, $0.0001 par value, 20,000,000 authorized shares; 25,000 shares issued and outstanding as of December 31, 2023 and no shares issued and outstanding as of December 31, 2022	3
Stockholders’ deficit
Common stock, $0.0001 par value, 1,000,000,000 authorized shares; 31,874,662 shares and 24,000,000 shares issued and outstanding as of December 31, 2023 and 2022, respectively	3,187	2,400
Additional paid-in capital
Accumulated deficit	(10,779,475)	(6,322,614)
Total Stockholders’ Deficit	(10,776,288)	(6,320,214)
TOTAL LIABILITIES, REDEEMABLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT	$ 23,368,116	$ 16,958,381

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	25,000
Preferred stock, shares outstanding	25,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	31,874,662	24,000,000
Common stock, shares outstanding	31,874,662	24,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue, net	$ 19,492,606	$ 9,617,929
Cost of goods sold (exclusive of depreciation and amortization expense shown below)	14,969,683	8,652,975
Gross profit	4,522,923	964,954
Operating expenses
Sales and marketing expenses	641,831	405,446
General and administrative expenses	5,144,601	3,090,424
Provision for credit losses	123,562	15,000
Depreciation and amortization expenses	148,763	58,892
Total operating expenses	6,058,757	3,569,762
Loss from operations	(1,535,834)	(2,604,808)
Other (expense) income
Interest expense	(653,429)	(19,000)
Loss on sale of asset		(112,792)
Resale commissions income	106,353	300,936
Other income (expense), net	65,949	(3,874)
Total (expense) income, net	(481,127)	165,270
Loss before income tax benefit	(2,016,961)	(2,439,538)
Income tax benefit	838,055
Net Loss	$ (1,178,906)	$ (2,439,538)
Net loss per common share, basic (in Dollars per share)	$ (0.05)	$ (0.1)
Net loss per common share, diluted (in Dollars per share)	$ (0.05)	$ (0.1)
Weighted average number of common shares outstanding, basic (in Shares)	24,875,667	24,000,000
Weighted average number of common shares outstanding, diluted (in Shares)	24,875,667	24,000,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders’ Deficit - USD ($)	Preferred Stock Redeemable	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2021		$ 1,000		$ (3,881,676)	$ (3,880,676)
Balance (in Shares) at Dec. 31, 2021		100
Retroactive application of Business Combination		$ 1,400		(1,400)
Retroactive application of Business Combination (in Shares)		23,999,900
Balance at Dec. 31, 2021		$ 2,400		(3,883,076)	(3,880,676)
Balance (in Shares) at Dec. 31, 2021		24,000,000
Stockholder distributions
Net income (loss)				(2,439,538)	(2,439,538)
Balance at Dec. 31, 2022		$ 2,400		(6,322,614)	(6,320,214)
Balance (in Shares) at Dec. 31, 2022		24,000,000
Stockholder distributions				(2,329,357)	(2,329,357)
Forgiveness of stockholder loans				(280,635)	(280,635)
Issuance of preferred and common shares, net of issuance costs	$ 3	$ 250	94,747		94,997
Issuance of preferred and common shares, net of issuance costs (in Shares)	25,000	2,500,000
Issuance of stock upon Business Combination		$ 537			537
Issuance of stock upon Business Combination (in Shares)		5,374,662
Assets and liabilities assumed from Special Purpose Acquisition Company (“SPAC”)			(94,747)	(667,963)	(762,710)
Net income (loss)				(1,178,906)	(1,178,906)
Balance at Dec. 31, 2023	$ 3	$ 3,187		$ (10,779,475)	$ (10,776,288)
Balance (in Shares) at Dec. 31, 2023	25,000	31,874,662

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities:
Net loss	$ (1,178,906)	$ (2,439,538)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities
Depreciation and amortization expenses	148,763	58,892
Loss on sale of asset		112,792
Amortization of right-to-use asset	330,110	154,004
Amortization of debt discount	72,335
Provision for credit losses	123,562	15,000
Changes in operating assets and liabilities:
Accounts receivable	491,993	(127,125)
Other receivable	209,810	37,797
Inventories	(1,813,841)	(2,573,950)
Prepaid and other current assets	(25,571)	(1,685)
Deferred tax asset	(838,055)
Deposit	(1,700)
Accounts payable	199,536	439,774
Accrued expenses	536,944	61,299
Deferred revenue and customer deposits	(1,302,767)	5,526,117
Other payable	1,299,337	191,059
Lease liability	(247,492)	42,169
Net cash (used in) provided by operating activities	(1,995,942)	1,496,605
Cash Flows from Investing Activities:
Proceeds from sale of asset		30,000
Purchase of assets	(499,316)	(539,730)
Net cash used in investing activities	(499,316)	(509,730)
Cash Flows from Financing Activities:
Repayment of loan payable	(500,000)
Proceeds from convertible note	13,700,000
Debt issuance costs	(3,088,884)
Assets and liabilities assumed from Business Combination	(762,710)
Issuance of preferred and common shares, net of issuance costs	95,537
Loan to stockholders		(280,635)
Cash distributed to stockholders	(2,329,357)
Net cash provided by (used in) financing activities	7,114,586	(280,635)
Net increase in cash and cash equivalents	4,619,328	706,240
Cash and cash equivalents, beginning of year	3,514,883	2,808,643
Cash and cash equivalents, end of year	8,134,211	3,514,883
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest	95,681
Supplemental disclosure of noncash cash flow information
Initial classification of warrant liabilities	26,283
Initial classification of conversion option liability	2,724
Record right-to-use asset and lease liability per ASC 842	$ 196,797	$ 4,050,612

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2023
Nature of Operations [Abstract]
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS ECD Automotive Design, Inc (the “Company,” “ECD,” “we,” “us,” or “our), formerly known as EF Hutton Acquisition Corporation I (“EFHAC”) (the Company) is engaged in the production and sale of Land Rover vehicle. Since the Company’s commencement of operations in 2013, they have established a facility geared towards producing the most customized Land Rovers with the highest quality of parts and the highest quality labor force building each vehicle. The Company primarily earns revenue from the sale of the customized vehicle directly to the customer. Additionally, revenue is generated from providing repair or upgrade services to customers and from the sale of extended warranties. On December 12, 2023, ECD completed the business combination contemplated by the merger agreement dated as of March 3, 2023 (the “Merger Agreement”) by and among EFHAC, Humble Imports Inc., d/b/a ECD Auto Design, a Florida corporation (“Humble” or “ECD”), ECD Auto Design UK, Ltd., an England and Wales corporation (the “ECD UK”), EFHAC Merger Sub, Inc., a Florida corporation (“Merger Sub”) and wholly-owned subsidiary of EFHAC, and Scott Wallace, as the Securityholder Representative. At part of the closing Merger Sub merged with and into ECD with ECD as the surviving corporation and becoming a wholly-owned subsidiary of EFHAC. In connection with the Merger, EFHAC changed its name to “ECD Automotive Design Inc.” or such other name designated by E.C.D. by notice to EFHAC. See Note 5 for further information. The business combination was accounted for as a reverse recapitalization in accordance with GAAP. Under this method of accounting, although EFHAC acquired the outstanding equity interest in ECD in the business combination, EFHAC is treated as the “acquired company” and ECD was treated as the accounting acquirer for financial statement purposes. Accordingly, the Business Combination was treated as the equivalent of ECD issuing stock for the net assets of EFHAC, accompanied by a recapitalization. The net assets of EFHAC are stated at historical cost, with no goodwill or other intangible assets recorded. Furthermore, the historical financial statements of ECD became the historical financial statements of the Company upon the consummation of the merger. As a result, the financial statements included in this Annual Report reflect (i) the historical operating results of ECD prior to the merger; (ii) the combined results of EFHAC and ECD following the close of the merger; (iii) the assets and liabilities of ECD at their historical cost and (iv) ECD’s equity structure for all periods presented, as affected by the recapitalization presentation after completion of the merger. See Note 5 - Reverse Capitalization for further details of the merger. The Company also consolidates, ECD Audit Design UK LTD (“ECD UK”), a private limited company incorporated on July 16, 2021 in England and Wales. ECD UK was formed for the purpose of procuring parts overseas for the Company. ECD UK is a consolidated variable interest entity (“VIE”) for which the company is the primary beneficiary. The Company is the primary beneficiary of ECD UK as it has both the power to direct the most significant activities impacting its economic performance and the obligation to absorb losses or receive benefits significant to them.

Correction of Previously Issued

Correction of Previously Issued Financial Statements	12 Months Ended
	Dec. 31, 2023
Correction of Previously Issued Financial Statements [Abstract]
CORRECTION OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	2. CORRECTION OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS In November 2024, in connection with the Company’s re-audit of the Company’s consolidated financial statements for the year ended December 31, 2023 and 2022, the Company’s management identified the following misstatements in the Company’s previously reported interim financial statements included in the Company’s Original Report: ● Corrections to the December 31, 2021 opening balance sheet relating to the prior cut-off of revenue recognition caused an increase to accounts receivable and deferred revenue in 2022. ● Inventory ● Resale Commissions income ● Accrued and other liabilities In accordance with SEC Staff Accounting Bulletin No. 99, “Materiality,” and SEC Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements,” the Company evaluated the corrections and has determined that the related impacts were material to the previously filed financial statements that contained the errors, reported in the Original Filing (the “Affected Quarterly Period”). Therefore, on July 29, 2024, the audit committee of the Company’s board of directors (the “Audit Committee”) of the Company, after discussion with the Company’s management, who consulted with the Company’s independent registered public accounting firm, concluded that the previously issued financial statements that contained the error should no longer be relied upon and should be restated to correct the errors. As such, the Company is reporting the restatement to the Affected Periods in this Form 10K-A. Impact of the Restatement The impact of the restatement on the financial statements for the Affected Periods is presented below. In addition to the below, the related notes to the consolidated financial statements have also been adjusted as appropriate to reflect the impact of the restatements. December 31, 2022 The impact of the restatements on the line items within the previously reported Audited Consolidated Balance Sheets for the years ended December 31, 2023 and 2022 previously filed is as follows: Balance Sheet as of December 31, 2022 As Previously Adjustment As Restated Accounts receivable, net $ - $ 615,555 $ 615,555 Inventories $ 6,065,612 $ 1,728,313 $ 7,793,925 Prepaid and other current assets $ 68,419 $ 220,651 $ 289,070 Total current assets $ 9,858,723 $ 2,564,520 $ 12,423,243 Property and equipment, net $ 570,824 $ (8,280 ) $ 562,544 Total assets $ 14,402,141 $ 2,556,240 $ 16,958,381 Accounts payable $ 486,816 $ 212,093 $ 698,909 Accrued expenses $ 193,424 $ 49,327 $ 242,751 Deferred revenue $ 14,166,030 $ 3,327,598 $ 17,493,628 Other payable $ 362,234 $ (111,708 ) $ 250,526 Total current liabilities $ 15,411,627 $ 3,477,310 $ 18,888,937 Total liabilities $ 19,801,285 $ 3,477,310 $ 23,278,595 Additional paid in capital $ 2,474 $ (2,474 ) $ - Accumulated deficit $ (5,404,018 ) $ (918,596 ) $ (6,322,614 ) Total stockholders’ deficit $ (5,399,144 ) $ (921,070 ) $ (6,320,214 ) Total liabilities and stockholders’ deficit $ 14,402,141 $ 2,556,240 $ 16,958,381 Balance Sheet as of December 31, 2023 As Previously Adjustment As Restated Inventories $ 11,799,304 $ (2,191,538 ) $ 9,607,766 Total current assets $ 19,967,521 $ (2,191,538 ) $ 17,775,983 Property and equipment, net $ 968,677 $ (55,580 ) $ 913,097 Deferred tax asset $ 515,444 $ 322,611 $ 838,055 Total assets $ 25,292,623 $ (1,924,507 ) $ 23,368,116 Accounts payable $ 768,812 $ 129,633 $ 898,445 Accrued expenses $ 687,000 $ 92,695 $ 779,695 Deferred revenue $ 17,596,512 $ (1,405,651 ) $ 16,190,861 Other payable $ 1,533,815 $ 16,048 $ 1,549,863 Total current liabilities $ 20,901,042 $ (1,167,275 ) $ 19,733,767 Warrant liabilities, at fair value $ - $ 26,283 $ 26,283 Conversion option liability, at fair value $ - $ 2,724 $ 2,724 Convertible note $ 10,683,452 $ (29,008 ) $ 10,654,444 Total liabilities $ 35,311,676 $ (1,167,275 ) $ 34,144,401 Accumulated deficit $ (10,022,240 ) $ (757,235 ) $ (10,779,475 ) Total stockholders’ deficit $ (10,019,053 ) $ (757,235 ) $ (10,776,288 ) Total liabilities and stockholders’ deficit $ 25,292,623 $ (1,924,507 ) $ 23,368,116 The impact of the restatements on the line items within the previously reported Audited Consolidated Statement of Operations for the years ended December 31, 2023 and 2022 previously filed in is as follows: Statement of Operations for the year ended December 31, 2022 As Previously Adjustment As Restated Revenue, net $ 12,343,745 $ (2,725,816 ) $ 9,617,929 Cost of goods sold $ 10,648,868 $ (1,995,893 ) $ 8,652,975 Gross profit $ 1,694,877 $ (729,923 ) $ 964,954 Sales and marketing expenses $ 299,388 $ 106,058 $ 405,446 General and administrative expenses $ 3,285,140 $ (194,716 ) $ 3,090,424 Provision for credit losses $ - $ 15,000 $ 15,000 Depreciation and amortization expenses $ 72,303 $ (13,411 ) $ 58,892 Total operating expenses $ 3,656,831 $ (87,069 ) $ 3,569,762 Loss from operations $ (1,961,954 ) $ (642,854 ) $ (2,604,808 ) Loss on sale of asset $ (56,454 ) $ (56,338 ) $ (112,792 ) Consignment income $ 539,659 $ (238,723 ) $ 300,936 Other income (expense), net $ 38,699 $ (42,573 ) $ (3,874 ) Total other income, net $ 502,904 $ (337,634 ) $ 165,270 Net loss $ (1,459,050 ) $ (980,488 ) $ (2,439,538 ) Net loss per common share, basic and diluted $ (0.06 ) $ (0.04 ) $ (0.10 ) Statement of Operations for the year ended December 31, 2023 As Previously Adjustment As Restated Revenue, net $ 15,123,596 $ 4,369,010 $ 19,492,606 Cost of goods sold $ 10,874,358 $ 4,095,325 $ 14,969,683 Gross profit $ 4,249,238 $ 273,685 $ 4,522,923 Sales and marketing expenses $ 487,586 $ 154,245 $ 641,831 General and administrative expenses $ 5,240,230 $ (95,629 ) $ 5,144,601 Provision for credit losses $ - $ 123,562 $ 123,562 Depreciation and amortization expenses $ 156,962 $ (8,199 ) $ 148,763 Total operating expenses $ 5,884,778 $ 173,979 $ 6,058,757 Loss from operations $ (1,635,540 ) $ 99,706 $ (1,535,834 ) Consignment income $ 86,370 $ 19,983 $ 106,353 Other income, net $ 85,142 $ (19,193 ) $ 65,949 Total other income (expense), net $ (481,917 ) $ 790 $ (481,127 ) Loss before income tax benefit $ (2,117,457 ) $ 100,496 $ (2,016,961 ) Income tax benefit $ 515,444 $ 322,611 $ 838,055 Net loss $ (1,602,013 ) $ 423,107 $ (1,178,906 ) Net loss per common share, basic and diluted $ (0.07 ) $ 0.02 $ (0.05 ) The impact of the restatements on the line items within the previously reported Audited Consolidated Statements of Changes in Stockholders’ Deficit for the years ended December 31, 2023 and 2022, previously filed is as follows: Statement of Changes in Stockholders’ Deficit for the year ended December 31, 2022 As Previously Adjustment As Restated Additional paid in capital: Stockholder contributions $ 2,474 $ (2,474 ) $ - Balance – December 31, 2022, restated $ 2,474 $ (2,474 ) $ - Accumulated Deficit: Balance – January 1, 2022, restated $ (3,662,933 ) $ (218,743 ) $ (3,881,676 ) Balance – January 1, 2022, restated $ (3,664,333 ) $ (218,743 ) $ (3,883,076 ) Stockholder distributions $ (280,635 ) $ 280,635 $ - Net loss $ (1,459,050 ) $ (980,488 ) $ (2,439,538 ) Balance – December 31, 2022, restated $ (5,404,018 ) $ (918,596 ) $ (6,322,614 ) Total stockholders’ deficit Balance – December 31, 2021, restated $ (3,661,933 ) $ (218,743 ) $ (3,880,676 ) Stockholder contributions $ 2,474 $ (2,474 ) $ - Net loss $ (1,459,050 ) $ (980,488 ) $ (2,439,538 ) Balance – December 31, 2022, restated $ (5,399,144 ) $ (921,070 ) $ (6,320,214 ) Statement of Changes in Stockholders’ Deficit for the year ended December 31, 2023 As Previously Adjustment As Restated Additional paid in capital: Assets and liabilities assumed from the SPAC $ (97,221 ) $ 2,474 $ (94,747 ) Accumulated Deficit: Stockholder distributions $ (2,350,720 ) $ 21,363 $ (2,329,357 ) Forgiveness of stockholder loans $ - $ (280,635 ) $ (280,635 ) Assets and liabilities assumed from the SPAC $ (665,489 ) $ (2,474 ) $ (667,963 ) Net loss $ (1,602,013 ) $ 423,107 $ (1,178,906 ) Balance – December 31, 2023 $ (10,022,240 ) $ (757,235 ) $ (10,779,475 ) Total stockholders’ deficit Stockholder distributions $ (2,350,720 $ 21,363 $ (2,329,357 ) Net loss $ (1,602,013 ) $ 423,107 $ (1,178,906 ) Balance – December 31, 2023 $ (10,019,053 ) $ (757,235 ) $ (10,776,288 ) The impact of the restatements on the line items within the previously reported Audited Consolidated Statements of Cash Flows for the years ended December 31, 2023 and 2022, previously filed is as follows: Statement of Cash Flows for the year ended December 31, 2022 As Previously Adjustment As Restated Net loss $ (1,459,050 ) $ (980,488 ) $ (2,439,538 ) Adjustments to reconcile net income to net cash Depreciation expense $ 72,303 $ (13,411 ) $ 58,892 Provision for credit losses $ - $ 15,000 $ 15,000 Loss on sale of asset $ 56,454 $ 56,338 $ 112,792 Changes in operating assets and liabilities Accounts receivable $ - $ (127,125 ) $ (127,125 ) Inventories $ (703,330 ) $ (1,870,620 ) $ (2,573,950 ) Prepaid and other current assets $ (61,669 ) $ 59,984 $ (1,685 ) Accounts payable $ 227,682 $ 212,092 $ 439,774 Accrued expenses $ 41,953 $ 19,346 $ 61,299 Deferred revenue and customer deposits $ 2,783,050 $ 2,743,067 $ 5,526,117 Other payable $ 302,767 $ (111,708 ) $ 191,059 CASH PROVIDED BY OPERATING ACTIVITIES $ 1,494,130 $ 2,475 $ 1,496,605 CASH FLOWS FROM FINANCING ACTIVITIES Cash contributed by stockholders $ (2,474 ) $ 2,474 $ - CASH USED IN FINANCING ACTIVITIES $ (278,161 ) $ (2,474 ) $ (280,635 ) Statement of Cash Flows for the year ended December 31, 2023 As Previously Adjustment As Restated Net loss $ (1,602,013 ) $ 423,107 $ (1,178,906 ) Adjustments to reconcile net income to net cash Depreciation expense $ 156,962 $ (8,199 ) $ 148,763 Provision for credit losses $ - $ 123,562 $ 123,562 Changes in operating assets and liabilities Accounts receivable $ (481,815 ) $ 973,808 $ 491,993 Inventories $ (5,733,692 ) $ 3,919,851 $ (1,813,841 ) Prepaid and other current assets $ 34,413 $ (59,984 ) $ (25,571 ) Deferred tax asset $ (515,444 ) $ (322,611 ) $ (838,055 ) Accounts payable $ 281,319 $ (81,783 ) $ 199,536 Accrued expenses $ 493,576 $ 43,368 $ 536,944 Deferred revenue and customer deposits $ 3,430,482 $ (4,733,249 ) $ (1,302,767 ) Other payable $ 1,171,581 $ 127,756 $ 1,299,337 CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (2,401,568 ) $ 405,626 $ (1,995,942 ) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of assets $ 554,815 $ (55,499 ) $ 499,316 CASH FLOWS PROVIDED BY (USED IN INVESTING ACTIVITIES $ 554,815 $ (55,499 ) $ 499,316 CASH FLOWS FROM FINANCING ACTIVITIES Assets and liabilities assumed from Business Combination Cash distributed to stockholders $ (97,221 ) $ (665,489 ) $ (762,710 ) CASH USED IN FINANCING ACTIVITIES $ (2,533,721 ) $ 204,364 $ (2,329,357 ) CASH USED PROVIDED BY(USED IN) FINANCING ACTIVITIES $ 7,575,712 $ (461,126 ) $ 7,114,586

Liquidity and Capital Resources

Liquidity and Capital Resources	12 Months Ended
	Dec. 31, 2023
Liquidity and Capital Resources [Abstract]
LIQUIDITY AND CAPITAL RESOURCES	3. LIQUIDITY AND CAPITAL RESOURCES As of December 31, 2023, the Company had cash and cash equivalents of approximately $8.1 million and working capital deficit of approximately $2.0 million. The Company’s primary source of operating funds since inception has been from cash receipts from sales and proceeds from loan payable. Immediately prior to the closing of the Business Combination on December 12, 2023, the Company executed and delivered to the Lender a senior secured convertible note (the “December Convertible Note”), in exchange for a loan in the principal amount of $15,819,209. The Convertible Note shall accrue interest at an annual rate equal to the Prime Interest rate plus 5% per annum which is payable monthly in cash or, upon the Company’s option, in securities of the Company provided certain conditions are met at the increased interest rate of the Prime Interest rate plus 8% per annum. The Company is required to pay a late charge of 12% per annum (“Late Charges”) on any amount of principal or other amounts that are not paid when due. The Convertible Note is convertible into shares of Company Common Stock at the option of the Lender at a conversion price of $10.00 per share, subject to a one-time downward adjustment on the effective date of the registration statement providing for the resale of the Company Common Stock issuable upon conversion of the Convertible Note to a conversion price equal to the prior 5-day volume weighted average price, subject to a floor of $6.00. The note has a three-year term. On August 9, 2024, the Company executed an additional senior secured convertible note (the “August Note”), in exchange for a loan in the principal amount of $1,154,681. The August Note has the same terms of the December Note. On January 8, 2025, the Company executed an additional senior secured convertible note (the “January Note”) in exchange for a loan in the principal amount of $1,724,100. The January Note has the same terms as the December Note and the August Note. Based on the cash balance of $8.1 million and the positive forecasted cash flow from operations, after interest payments, the Company has determined that the Company’s sources of liquidity will be sufficient to meet the Company’s financing requirements for the one-year period from the issuance of the consolidated financial statements.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements include the accounts of ECD and ECD Auto Design UK Ltd. The accompanying consolidated financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”), expressed in U.S. dollars. The accompanying consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations, and cash flows for the years presented. References to GAAP issued by the Financial Accounting Standard Boards (“FASB”) in these accompanying notes to the consolidated financial statements are to the FASB Accounting Standards Codification (“ASC”). All significant intercompany balances and transactions have been eliminated in consolidation. Emerging Growth Company Status The Company is an emerging growth company, as defined in the JOBS Act. Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act, until such time as to those standards apply to private companies. The Company has elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date that it (i) is no longer an emerging growth company or (ii) affirmatively and irrevocably opts out of the extended transition period provided in the JOBS Act. As a result, these financial statements may not be comparable to companies that comply with the new or revised accounting pronouncements as of public company effective dates. Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. Significant estimates include assumptions used in revenue recognition, useful life of assets, and allowance for doubtful accounts. Segment Information Operating segments are defined as components of an enterprise for which separate discrete financial information is evaluated regularly by the Company’s Chief Executive Officer (“CEO”), who is the Chief Operating Decision Maker (“CODM”), in deciding how to allocate resources and assess performance. The CODM reviews financial information presented on a consolidated basis for the purposes of allocating resources and evaluating financial performance. Accordingly, the Company operates and manages its business as one operating segment and one reportable segment. Cash and Cash Equivalents The Company considers all highly liquid investments acquired with an original maturity of three months or less at the date of purchase to be cash equivalents. Cash equivalents are stated at cost, which approximates market value, because of the short maturity of these instruments. Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation Coverage limit of $250,000. As of December 31, 2023 and 2022, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Revenue Recognition Revenue is recognized when the Company transfers promised goods or services to the customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In determining the appropriate amount of revenue to be recognized as the Company fulfills its obligations under the agreement, the Company performs the following steps: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that it will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. No one customer exceeded 10% of revenue for the years ended December 31, 2023 and 2022. Product Revenue – Parts and Builds The Company generates revenue through the sale of Land Rover vehicles directly to customers. The Company considers the build/sales contracts to be the contracts with the customer. There is a single performance obligation in all the Company’s contracts, which is to build a vehicle based on customer specifications, transfer title and shipping terms in the arrangement. Product revenue is recognized when the product build is completed, and title has been transferred. The Company concluded that this was the appropriate time to record revenue based on the following criteria. (1) ECD has a right to full payment for the product. (2) The customer has legal title to the product and (3) The customer has the significant risks and rewards of ownership of the asset. There are certain build contacts, “owner donor vehicles” where title remains with the customer for the entire project. Under these contracts, revenue is recognized at a point in time when the truck is delivered back to the customer. Upon execution of the contract, the Company bills its customers the total consideration of the contract. The Company receives approximately 25% to 50% of the total consideration of the contract from its customers as acceptance of the contract, which is initially recorded as deferred revenue. Upon completion of the build the remaining 50% is billed and initially recorded as deferred revenue and recognized as net revenue when the product build is completed, and title is legally transferred. Service Revenue The Company generates revenue through providing repair or upgrade services to its customers. The Company agrees with the customer on a budget and specific deliverable. This is typically evidenced by a quote which represents the customer arrangement. There is a single performance obligation, which is the Company’s promise to perform the repair or upgrade work on the vehicle. The entire transaction price is allocated to this single performance obligation. Service revenue is recognized when the repair or upgrade work is completed, and the customer receives the vehicle. Warranty Revenue The Company generates revenue through the sale of extended warranty to customers. The customers agree to the terms and conditions at the time of purchase, which represents the customer arrangements. The period covered by the extended warranty is usually one year. The Company has elected to apply the optional exemption provided in ASC 606 and therefore, is not required to disclose the aggregate amount of the transaction price allocated to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period. Product Limited Warranty Consistent with industry practice, the Company generally offers customers a limited warranty for work performed on the vehicle under the builds/sales contract. The customers do not have a contractual right of return. The Company only offers a limited warranty for the work performed on the vehicle under the contract. If a customer disputes any work performed, the Company will attempt to remedy the work, however, it shall not be required to discount the transaction price. The Company considered this an assurance-type warranty and not a separate performance obligation. Warranty Reserve The Company provides for the estimated cost of product warranties at the time revenue is recognized. While the Company engages in product quality programs and processes, including quality control test driving vehicles, the warranty obligation is affected by historical warranty costs per vehicle. Should actual costs differ from the Company’s estimates, revisions to increase or decrease the estimated warranty liability may be required. Other Revenue Policies Sales, value add, and other taxes collected on behalf of third parties are excluded from revenue. Applying the practical expedient in paragraph ASC 606-10-32-18, the Company does not assess whether a contract has a significant financing component if the expectation at contract inception is that the period between payment by the customer and the transfer of the promised products to the customer will be one year or less, which is the case with substantially all customers. Applying the practical expedient in ASC 606-10-25-18B, the Company accounts for shipping and handling activities related to contracts with customers as costs to fulfill the promise to transfer the associated products. The Company records the related costs as part of the cost of goods good. Disaggregation of Revenue The following table summarizes the Company’s net revenues disaggregated by product category: Year Ended December 31 2023 2022 As Restated As Restated Parts $ 41,341 $ 98,694 Builds 19,317,837 9,345,535 Service 30,950 31,469 Warranty 102,478 142,231 Total revenues, net $ 19,492,606 $ 9,617,929 Contract Liability and remaining performance obligations 2023 2022 As Restated As Restated Beginning balance, January 1 $ 17,493,628 $ 11,932,645 Additional deposits received 17,454,370 14,991,842 Revenue Recognized during the year at a point-in-time (18,757,137 ) (9,430,859 ) Ending balance, December 31 $ 16,190,861 $ 17,493,628 As of December 31, 2023 and 2022, the Company had customer deposits in the amount of $8,326,469 and $10,043,817, respectively and deferred revenue of $7,864,392 and $7,449,811. The customer deposits, performance obligations not yet completed, and deferred revenue are typically recognized in revenue at a point in time within the next twelve months as the custom build vehicles are delivered and title has been transferred to customers. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the original invoice amount less an allowance for uncollectible accounts that management believes will be adequate to absorb estimated losses on existing balances. Management estimates the allowance based on collectability of accounts receivable and prior bad debt experience. Accounts receivable balances are written off against the allowance upon management’s determination that such accounts are uncollectible. Recoveries of accounts receivable previously written off are recorded when received. Management believes that credit risks on accounts receivable will not be material to the financial position of the Company or results of operations. The Company had trade accounts receivable of $138,541 as of December 31, 2023 and a recorded allowance for doubtful accounts of $138,541, resulting in a net trade accounts receivable balance of $0. The Company had trade accounts receivable of $630,555 as of December 31, 2022, and a recorded allowance for doubtful accounts of $15,000, resulting in a net trade accounts receivable balance of $615,555. No one customer exceeded 10% of accounts receivable as of December 31, 2023. As of December 31, 2022, amounts due from four customers exceeded 10% of accounts receivable individually and totaled approximately 94% of accounts receivable in the aggregate. Other Receivable Other receivable represents the Employee Retention Tax Credit receivable (“ERTC receivable”) of $0 and $209,810 as of December 31, 2023 and 2022, respectively. The Employee Retention Credit (ERC) is a refundable tax credit for businesses that continued to pay employees while shut down due to the COVID-19 pandemic or had significant declines in gross receipts from March 13, 2020 to December 31, 2021. Eligible employers can claim the ERC on an original or adjusted employment tax return for a period within those dates. For 2021, the employee retention credit (ERC) is a quarterly tax credit against the employer’s share of certain payroll taxes. The tax credit is 70% of the first $10,000 in wages per employee in each quarter of 2021, capped at $7,000 per employee per calendar quarter. The Company calculated the 2021 ERC based on the criteria above. Qualifying wages were reduced by the funds received from Payroll Protection Program. The Internal Revenue Service approved all ERC filings as submitted and the final payment was received in January of 2023. Inventories Work in progress, work in progress – shipping and consumables, and work in progress – labor costs reported in inventories are carried at the lower of cost or net realizable value. Cost is determined on the basis of the direct and indirect costs that are directly attributable. The measurement of work in progress inventories is generally based on the weighted average method. Finished goods inventory is comprised of vehicles for which the build is completed but title has not been legally transferred, or in some cases, the vehicle has not been delivered. The measurement of finished goods inventories is the total cost of the materials, shipping and consumables, and labor attributed to the build of each specific completed vehicle. Overhead costs are allocated to inventory based on the rate of inventory turned for the period. Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Depreciation is calculated using the straight-line method over the asset’s estimated useful life of 5 to 15 years. Expenditures for maintenance and repairs are expensed as incurred. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is reflected in earnings. Long-Lived Assets The Company follows a “primary asset” approach to determine the cash flow estimation period for a group of assets and liabilities that represents the unit of accounting for a long-lived asset to be held and used. Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should impairment in value be indicated, the carrying value of the assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. No impairments were recognized for the years ended December 31, 2023 and 2022. Sales and Marketing The Company follows the policy of charging the costs of sales and marketing to expense as incurred. The Company charged to operations $641,831 and $405,446 as sales and marketing costs for the years ended December 31, 2023 and 2022, respectively. Income Taxes Prior to the Business Combination on December 13, 2023, the Company was an S corporation. As an S corporation, the Company was not directly liable for federal income taxes. As of the date of the Business Combination, the operations of the Company ceased to be taxed as a S corporation resulting in a change in tax status for federal and state income tax purposes. Management has evaluated the Company’s tax positions, including its previous status as a pass-through entity for federal and state tax purposes, and has determined that the Company has taken no uncertain tax positions that require adjustment to the consolidated financial statements. The Company’s reserve related to uncertain tax positions was zero as of December 31, 2023 and 2022. Loss Per Share The Company accounts for net loss per share in accordance with Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”), which requires presentation of basic and diluted earnings per share (“EPS”) on the face of the statement of operations for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares. Diluted net loss per share is calculated by including any potentially dilutive share issuances in the denominator. For the year ended December 31, 2023 and 2022, all potentially dilutive securities were not included in the calculation of diluted net income (loss) per share as their effect would be anti-dilutive. Leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use asset (“ROU asset”) and short-term and long-term lease liability are included on the face of the consolidated balance sheets. ROU asset represents the right to use an underlying asset for the lease term and lease liability represents the Company’s obligation to make lease payments arising from the lease. Operating lease ROU asset and liability are recognized at commencement date based on the present value of lease payments over the lease term. As the Company’s lease does not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at commencement date over the respective lease term in determining the present value of lease payments. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. For lease agreements with terms less than 12 months, the Company has elected the short-term lease measurement and recognition exemption, and it recognizes such lease payments on a straight-line basis over the lease term. Fair Value of Financial Instruments The Company calculates the fair value of its assets and liabilities which qualify as financial instruments and includes this additional information in the notes to the consolidated financial statements when the fair value is different than the carrying value of these financial instruments. The estimated fair value of cash, accounts receivable, accounts payable and accrued expenses, and loan payable approximate their carrying amounts due to the relatively short maturity of these instruments. The carrying value of lease liability also approximates fair value since the instrument bears market rates of interest. None of these instruments are held for trading purposes. Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Warrants The Company determines the accounting classification of warrants it issues as either liability or equity classified by first assessing whether the warrants meet liability classification in accordance with ASC 480-10, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity (“ASC 480”), then in accordance with ASC 815-40 (“ASC 815”), Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock. Under ASC 480, warrants are considered liability classified if the warrants are mandatorily redeemable, obligate the Company to settle the warrants or the underlying shares by paying cash or other assets, or warrants that must or may require settlement by issuing variable number of shares. If warrants do not meet liability classification under ASC 480, the Company assesses the requirements under ASC 815, which states that contracts that require or may require the issuer to settle the contract for cash are liabilities recorded at fair value, irrespective of the likelihood of the transaction occurring that triggers the net cash settlement feature. If the warrants do not require liability classification under ASC 815, and in order to conclude equity classification, the Company also assesses whether the warrants are indexed to its Common Stock and whether the warrants are classified as equity under ASC 815 or other applicable GAAP. After all relevant assessments, the Company concludes whether the warrants are classified as liability or equity. The Company accounts for the Common Share Warrants and the Preferred Share Warrants (as defined in Note 13) (collectively, with the Common Share Warrants, the “Warrants”) in accordance with the guidance contained in ASC 815-40 under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Liability classified warrants require fair value accounting at issuance and subsequent to initial issuance with all changes in fair value after the issuance date recorded in the statements of operations. Equity classified warrants only require fair value accounting at issuance with no changes recognized subsequent to the issuance date. Reclassification Certain prior period amounts have been reclassified to conform to the current period presentation in the consolidated financial statements and these accompanying notes. The reclassifications did not have a material impact on the Company’s consolidated financial statements and related disclosures. The impact on any prior period disclosures was immaterial. Redeemable Preferred Stock Accounting for convertible or redeemable equity instruments in the Company’s own equity requires an evaluation of the hybrid security to determine if liability classification is required under ASC 480-10. Liability classification is required for freestanding financial instruments that are not debt in legal form and are: (1) subject to an unconditional obligation requiring the issuer to redeem the instrument by transferring assets (i.e. mandatorily redeemable), (2) instruments other than equity shares that embody an obligation of the issuer to repurchase its equity shares, or (3) certain types of instruments that obligate the issuer to issue a variable number of equity shares. Securities that do not meet the scoping criteria to be classified as a liability under ASC 480 are subject to redeemable equity guidance, which prescribes securities that may be subject to redemption upon an event not solely within the control of the issuer to be classified outside permanent equity (i.e., classified in temporary equity). Securities classified in temporary equity are initially measured at the proceeds received, net of issuance costs and excluding the fair value of bifurcated embedded derivatives (if any). Subsequent measurement of the carrying value is not required unless the instrument is probable of becoming redeemable or is currently redeemable. When the instruments are currently redeemable or probable of becoming redeemable, the Company will recognize changes in the redemption value immediately as they occur and adjust the carrying value of the security to equal the then current maximum redemption value at the end of each reporting period. Convertible Note The Company determined the fair value option of the Convertible Note, as described in Note 12, was not appropriate. As such, the Company accounted for the Convertible Note, analyzing the conversion options embedded in convertible notes in accordance with ASC 815. ASC 815 generally requires companies to bifurcate conversion options embedded in convertible notes from their host instruments and to account for them as free-standing derivative financial instruments. The Company reviews the terms of convertible debt issued to determine whether there are embedded derivative instruments, including embedded conversion options, which are required to be bifurcated and accounted for separately as derivative financial instruments. In circumstances where the host instrument contains more than one embedded derivative instrument, including the conversion option, that is required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the equity or convertible debt instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds received are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the host instruments themselves, usually resulting in those instruments being recorded at a discount from their face value. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense. Recent Accounting Pronouncements In September 2022, the FASB issued ASU No. 2022-04, “Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations,” which is intended to enhance the transparency surrounding the use of supplier finance programs. The guidance requires companies that use supplier finance programs to make annual disclosures about the program’s key terms, the balance sheet presentation of related amounts, the confirmed amount outstanding at the end of the period and associated roll forward information. Only the amount outstanding at the end of the period must be disclosed in interim periods. The guidance does not affect the recognition, measurement or financial statement presentation of supplier finance program obligations. The Company adopted the guidance when it became effective on January 1, 2023, except for the roll forward information, which is effective for fiscal years beginning after December 15, 2023. The Company does not have any supplier finance programs and accordingly, the adoption did not have a material impact on the Company’s consolidated financial statements, and the Company does not believe the impact of adopting the roll-forward requirement in this accounting standard update will be material to the consolidated financial statements. In October 2021, the FASB issued ASU No. 2021-08, “Accounting for Contract Assets and Contract Liabilities from Contracts with Customers” (Topic 805). This ASU requires an acquirer in a business combination to recognize and measure contract assets and contract liabilities (deferred revenue) from acquired contracts using the revenue recognition guidance in Topic 606. At the acquisition date, the acquirer applies the revenue model as if it had originated the acquired contracts. For the Company, the new guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Adoption of the ASU should be applied prospectively. Early adoption is also permitted, including adoption in an interim period. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements. 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 contractual sale restrictions are not considered in measuring fair value of equity securities and requires additional disclosures for equity securities subject to contractual sale restrictions. The standard is effective for public companies for fiscal years beginning after December 15, 2023. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and related disclosures. In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” which will add required disclosures of significant expenses for each reportable segment, as well as certain other disclosures to help investors understand how the CODM evaluates segment expenses and operating results. The new standard will also allow disclosure of multiple measures of segment profitability, if those measures are used to allocate resources and assess performance. The amendments will be effective for public companies for fiscal years beginning after December 15, 2023. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. The standard will be effective for public companies for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326). This standard requires a new method for recognizing credit losses that is referred to as the current expected credit loss (“CECL”) method. The CECL method requires the recognition of all losses expected over the life of a financial instrument upon origination or purchase of the instrument unless the Company elects to recognize such instruments at fair value with changes in profit and loss (the fair value option). This standard is effective for the Company for fiscal years beginning after December 15, 2022. The Company opted to early adopt ASU 2016-13 as of December 31, 2022 and the adoption did not have a material impact on the Company’s consolidated financial statements.

Recapitalization

Recapitalization	12 Months Ended
	Dec. 31, 2023
Recapitalization [Abstract]
RECAPITALIZATION	5. RECAPITALIZATION As discussed in Note 1, “Nature of Operations”, On December 12, 2023, ECD completed the business combination (the “Business Combination”) contemplated by the merger agreement, dated as of March 3, 2023 (the “Merger Agreement”) by and among EFHT, Humble Imports Inc., d/b/a ECD Auto Design, a Florida corporation (“Humble” or “ECD”), ECD Auto Design UK, Ltd., an England and Wales corporation (the “ECD UK”), EFHAC Merger Sub, Inc., a Florida corporation (“Merger Sub”) and wholly-owned subsidiary of EFHT, and Scott Wallace, as the Securityholder Representative. The Merger Agreement was previously reported on the Current Report on Form 8-K filed by EFHT with the SEC on March 6, 2023. At the Closing, pursuant to the terms of the Merger Agreement and after giving effect to the redemptions of shares of EFHT Common Stock: ● the total consideration paid at the Closing (the “Merger Consideration”) by EFHT to Humble security holders was 26,500,000 shares of Company Common Stock, 25,000 shares of Company Preferred Stock, a warrant to purchase 1,091,525 shares of Company Common Stock, and a warrant to purchase 15,819 shares of Company Preferred Stock, (the “Securities Consideration”), and a cash payment of $2,000,000 pro rata to the former security holders of Humble (the “Cash Consideration” and, collectively with the Securities Consideration, the “Merger Consideration”); ● each share of Merger Sub common stock, par value $0.0001 per share (“Merger Sub Common Stock”), issued and outstanding immediately prior to the Effective Time was converted into one newly issued share of Company Common Stock of the Surviving Corporation. Following the filing of a Certificate of Merger with the Florida Department of State, Merger Sub merged with and into Humble with Humble as the surviving corporation, effective December 12, 2023. Thus, Humble became a wholly-owned subsidiary of the Company. In connection with the Merger, the Company changed its name to “ECD Automotive Design, Inc.” Although EFHAC was the legal acquirer of ECD in the merger, ECD is deemed to be the accounting acquirer, and the historical financial statements of ECD became the basis for the historical financial statements of the Company upon the closing of the merger. ECD was determined to be the accounting acquirer based on evaluation of the following facts and circumstances: ● ECD’s existing stockholders have the greatest voting interest in the combined company; ● ECD’s existing stockholders have the ability to control decisions regarding election and removal of directors and officers of the combined company; ● ECD is the larger entity in terms of substantive operations and employee base; ● ECD comprises the ongoing operations of the combined company; and ● ECD’s existing senior management is the senior management of the combined company. In accordance with guidance applicable to these circumstances, the equity structure has been restated in all comparable periods up to December 12, 2023, to reflect the number of shares of the Company’s common stock, $0.0001 par value per share, issued to ECD’s stockholders in connection with the merger. As such, the shares and corresponding capital amounts and earnings per share related to ECD’s common stock prior to the merger have been retroactively restated as shares reflecting the exchange ratio established in the merger. The following table reconciles the elements of the Business Combination to the consolidated statement of changes in stockholders’ deficit for the period ended December 31, 2023: Cash-trust and cash, net of redemptions $ 241,329 Less: transaction expenses paid (241,329 ) Net proceeds from the Business Combination — Less: recognition of SPAC closing balance sheet (762,710 ) Reverse recapitalization, net $ (762,710 ) The number of shares of Common Stock issued immediately following the consummation of the Business Combination were: EFHAC Class A common stock, outstanding prior to the Business Combination 11,500,000 Less: Redemption of EFHAC Class A common stock (11,477,525 ) Class A common stock of EFHAC 22,475 EFHAC public rights shares outstanding 1,437,500 EFHAC founder shares outstanding 2,875,000 EFHAC private shares outstanding 257,500 EFHAC private rights shares outstanding 32,187 EFHAC shares issued to EF Hutton (underwriter) (1) 750,000 Business Combination shares 5,374,662 ECD Shares 26,500,000 Common Stock immediately after the Business Combination 31,874,662 (1) Excludes 25,000 shares granted to Ben Piggott which were issued in January 2024, and recorded as a share issuance liability in other payable on the consolidated balance sheet at December 31, 2023. The number of ECD shares was determined as follows: ECD Shares ECD Class A Common Stock (before Defender SPV shares) 100 24,000,000 Public and private placement warrants The 11,500,000 Public Warrants issued at the time of EFHAC’s initial public offering and 257,500 warrants issued in connection with private placement at the time of EFHAC’s initial public offering (the “Private Placement Warrants”) remained outstanding and became warrants for the Company (see Note 13). Redemption Prior to the closing of the Business Combination, certain EFHAC public shareholders exercised their right to redeem certain of their outstanding shares for cash, resulting in the redemption of 11,477,525 shares of EFHAC Class A common stock for an aggregate payment of $37,261,500.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2023
Inventories [Abstract]
INVENTORIES	6 INVENTORIES Inventories consisted of the following: December 31, 2023 2022 As Restated As Restated Inventory – work in progress $ 1,494,795 $ 1,378,822 Inventory – work in progress shipping and consumables 373,979 276,670 Inventory – work in progress labor 421,880 347,773 Resale inventory 1,110,620 - Overhead allocated to inventory 458,258 558,168 Finished goods 5,748,234 5,232,492 Total inventory $ 9,607,766 $ 7,793,925

Prepaid and Other Current Asset

Prepaid and Other Current Assets	12 Months Ended
	Dec. 31, 2023
Prepaid and Other Current Assets [Abstract]
PREPAID AND OTHER CURRENT ASSETS	7. PREPAID AND OTHER CURRENT ASSETS Prepaid and other current assets consisted of the following: December 31, 2023 2022 As Restated Prepaid expenses $ 34,006 $ 4,785 Stockholder loans - 280,635 Advances to employees - 3,650 $ 34,006 $ 289,070

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2023
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	8. PROPERTY AND EQUIPMENT Property and equipment consisted of the following: December 31, 2023 2022 As Restated As Restated Computer equipment $ 10,636 $ 10,636 Office furniture 36,412 36,412 Manufacturing equipment 647,875 629,920 Vehicles 456,360 — 1,151,283 676,968 Less: accumulated depreciation (238,186 ) (114,424 ) $ 913,097 $ 562,544 Depreciation expense related to the Company’s property and equipment was $123,762 and $58,892 for the years ended December 31, 2023 and 2022, respectively, which were included in the accompanying consolidated statements of operations.

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
LEASES	9. LEASES Prior to 2022, the Company entered into several lease renewal agreements with landlord whereby the Company agreed to lease office space in Kissimmee, Florida. All of these lease renewal agreements expired during the year ended December 31, 2022. The leases had rental payments from $1,423 per month to $2,801 per month. On August 11, 2021, the Company entered into a lease agreement, whereby the Company agreed to lease office space in Kissimmee, Florida for a term of 137 months following the lease commencement date. The lease commencement date was not identified until July 15, 2022 when the Company entered into the First Amendment to the original lease agreement, pursuant to which the commencement date would be July 1, 2022. The Company will owe monthly rental payments ranging from $6,512 to $50,039 over the term of the lease. On January 1, 2022, the Company recorded right-to-use asset and lease liability of $3,889,555 using the Company’s estimated incremental borrowing rate of 6.3%. The Company also has a five-year lease in the UK for office space expiring December 16, 2026. The Company will owe monthly rental payments ranging from $3,092 to $3,401 over the term of the lease. The Company recorded a right-to-use asset and lease liability of $161,047 using the Company’s estimated incremental borrowing rate of 6.3%. On March 23, 2023, the Company entered into a lease agreement, whereby the Company agreed to lease warehouse space I Kissimmee, Florida for a term of 37 months following the lease commencement date beginning on or about of March 26, 2023. The Company will owe monthly rental payments ranging from $5,844-$6,171 over the term of the lease. The Company recorded right-to-use asset and lease liability of $196,796 using the Company’s incremental borrowing rate of 6.3%. Maturity analysis under the lease agreements are as follows: Total 2024 $ 557,703 2025 575,360 2026 535,719 2027 492,318 2028 508,885 2029 and beyond 2,765,250 5,435,235 Less: present value discount (1,393,149 ) Lease liability $ 4,042,086 Lease expense for the years ended December 31, 2023 and 2022 was $591,588 and $189,893, respectively. Qualitative information regarding the Company’s leases is as follows: The Years Ended 2023 2022 Lease expenses Operating lease expenses $ 591,588 $ 189,893 Variable and other lease costs 5,395 - Total lease cost $ 596,983 $ 189,893 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 506,783 $ 91,392 Weighted-average remaining lease term (in years): Operating leases 9.53 10.72 Weighted-average discount rate: Operating leases 6.3 % 6.3 %

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2023
Accrued Expenses [Abstract]
ACCRUED EXPENSES	10. ACCRUED EXPENSES Accrued expenses consisted of the following: December 31 2023 2022 As Restated As Restated Accrued commission $ 6,000 $ 6,000 Accrued interest 113,000 — Accrued bonuses 150,000 — Accrued expenses, other 131,859 — Warranty reserve 89,430 75,735 Accrued payroll 289,406 161,016 $ 779,695 $ 242,751

Other Payable

Other Payable	12 Months Ended
	Dec. 31, 2023
Other Payable [Abstract]
OTHER PAYABLE	11. OTHER PAYABLE Other payable consisted of the following: December 31 2023 2022 As Restated As Restated PPG payable (as defined below) $ 167,042 $ 238,026 Income tax payable 1,115,559 — Share issuance liability 250,000 Other 17,262 12,500 $ 1,549,863 $ 250,526 On February 1, 2022, the Company entered into an Exclusive Supplier Agreement with a third party, pursuant to which the third party issues a pre-bate in the amount of $277,642 to the Company in exchange for the Company’s commitment to make purchases of the third party’s products in the amount of $1,506,349 (“PPG Payable”). The Company used the $277,642 as working capital or otherwise in the operation of the Company’s collision center business. The outstanding balance on the PPG payable was $167,042 and $238,026 recorded as other payable in the accompanying consolidated balance sheet as of December 31, 2023 and 2022 respectively.

Loan Payable

Loan Payable	12 Months Ended
	Dec. 31, 2023
Loan Payable [Abstract]
LOAN PAYABLE	12. LOAN PAYABLE On December 15, 2021, the Company entered into a Letter of Credit Agreement with a third party, pursuant to which the Company borrowed $500,000 from the third party bearing no interest and due on December 15, 2023. As additional consideration for the loan, the Company agreed to pay the third party an amount equal to 20% of the Company’s gross profits in connection with the Company’s resales commissions during the term of the agreement. See The loan balance outstanding as of December 31, 2022, was $500,000. The loan was repaid on December 12, 2023, in connection with the closing of the Business Combination. Loan and Security Agreement In connection with ECD’s PIPE Financing, on September 28, 2023, ECD entered into a loan and security agreement (the “Loan and Security Agreement”) with Context Credit Holdings, LP (“Edge”) for a $10,000,000 revolving credit facility (the “Edge Facility”). Under the Edge Facility, Edge will make borrowing base advances against ECD’s accounts receivables, up to a limit of 90% of eligible accounts receivable as determined according to the Loan and Security Agreement. The Edge Facility has a two-year term, subject to renewal at Edge’s discretion. The advances will bear interest at a per annum rate equal to (a) the Base Rate plus (b) 7.00%; the “Base Rate” means the greater of (i) 6.50% and (ii) the Wall Street Journal Prime Rate (floating with daily resets) as publicly announced to be in effect from time to time. Pursuant to the Loan and Security Agreement, ECD may at any time terminate the Edge Facility with 60 days’ prior written notice. ECD has agreed with the Lender under the SPA that, by the closing date for the issuance of the Note, it will either have (i) delivered an irrevocable notice to terminate the Loan and Security Agreement or (ii) entered into an intercreditor agreement with Edge and the Collateral Agent (as defined in the SPA). The Edge Facility is secured by a blanket lien on all corporate assets, including a perfected first-priority lien on and security interest in all ECD’s assets, including accounts receivables, inventory, equipment, real estate, contracts, general intangibles, and proceeds thereof. Also, each of the ECD Initial Securityholders has entered into a personal guaranty with Edge with respect to the Edge Facility. In September 2023, October 2023, November 2023, and December 2023, the Company drew an aggregate of $ 2,718,24 Securities Purchase Agreement On October 6, 2023, the Company entered into a Securities Purchase Agreement (the “SPA”) with an institutional Lender (the “Lender”) pursuant to which the Company issued to the Lender a senior secured convertible note (the “Convertible Note”) in exchange for a loan in the principal amount of $15,819,209. The Convertible Note shall accrue interest at an annual rate equal to the Prime Interest rate plus 5% per annum which is payable monthly in cash, or upon the Company’s option, in securities of the Company provided certain conditions are met at the increased interest rate of the Prime Interest rate plus 8% per annum. The Company is required to pay a late charge of 12% per annum (“Late Charges”) on any amount of principal or other amounts that are not paid when due. The Convertible Note is convertible into shares of the Company’s common stock, par value $0.0001 per share at the option of the Lender at a conversion price of $10.00 per share, subject to a one-time downward adjustment on the effective date of the registration statement providing for the resale of the common stock issuable upon conversion of the Convertible Note to a conversion price equal to the prior 5-day volume weighted average price, subject to a floor of $6.00. The conversion price is subject to a downward adjustment if the Company issues equity in the future at a price less than $10.00, except for equity issued in connection with certain strategic acquisitions. The conversion price is also subject to a downward adjustment if the Company fails to satisfy certain performance conditions set forth in the Convertible Note. Upon the Lender’s conversion, the conversion amount shall be equal to 115% of the principal amount to be converted under the Convertible Note plus any accrued and unpaid interest and accrued and unpaid Late Charges on such principal and interest, if any (the “Conversion Rate”). Lender’s ability to convert the Convertible Note into shares of common stock is subject to a 4.99% blocker, such that Lender cannot convert the Convertible Note into shares of common stock to the extent it will make the Lender a beneficial owner of more than 4.99% of the common stock. The Company has the option to prepay the Convertible Note, upon thirty (30) business day written notice, by paying the product of the 20% redemption premium multiplied by the greater of (i) the conversion amount to be redeemed and (ii) the product of (x) the Conversion Rate with respect to the conversion amount to be redeemed multiplied by (y) the greatest closing sale price of the Company’s common stock on any trading day immediately preceding such notice of redemption and the date the Company makes the entire payment required. The Convertible Note has a maturity date of December 12, 2026, and will rank senior to all outstanding and future indebtedness of the Company and its subsidiaries. The Convertible Notes are secured by a first priority perfected security interest in all the existing and future assets of the Company and its direct and indirect subsidiaries, including a pledge of all of the capital stock of each of the subsidiaries. The Convertible Note also provides that the Company and its subsidiaries execute a guaranty (the “Guaranty”) to guaranty the obligations under the Convertible Note and the Security Agreement, that all insider stockholders of the common stock shall execute a lock-up agreement (the “Lock-Up Agreement”) restricting their sale of the common stock until six months after the registration statement registering the shares of common stock underlying the Convertible Note is declared effective and a joinder agreement (the “Joinder Agreement”) pursuant to which the Company and its Subsidiaries agree and consent to be parties to the Security Agreement. The Convertible Note includes an original issue discount of $2,119,209 and debt issuance costs of $3,088,883. As of December 31, 2023, the Company recorded $42,901 of amortization expense of the debt discount in the consolidated statement of operations. The unamortized debt discount is expected to be recognized over the next 35.5 months. As of December 31, 2023 and 2022, accrued interest on the Convertible Note in the consolidated balance sheets was $113,000 and $0, respectively. The Convertible Note contains an embedded conversion feature that requires bifurcation from the debt host as an embedded derivative under ASC 815-10-15-83 “Definition of a Derivative”. As a result, a portion of the proceeds representative of the fair value of the embedded derivative is required to be attributed to the embedded feature at inception and will be remeasured each reporting period with any changes in fair value recognized within earnings. The table below summarizes the outstanding Convertible Note as of December 31, 2023 and 2022: December 31, December 31, Principal value of Convertible Note $ 15,819,209 $ - Debt discount, net of amortization (5,164,765 ) $ - Convertible Note payable $ 10,654,444 $ -

Warrant Liabilities

Warrant Liabilities	12 Months Ended
	Dec. 31, 2023
Warrant Liabilities [Abstract]
WARRANT LIABILITIES	NOTE 13. WARRANT LIABILITIES As part of the Senior Secured Convertible Note, entered on December 12, 2023, the Company issued warrants to Defender SPV, LLC where each whole warrant entitles the holder to purchase one share of the Company’s common stock at an exercise price of $11.50 per share (the “Common Share Warrants”). Simultaneously on December 12, 2023, with the issuance of the Series A Convertible Preferred Stock, Company issued warrants (the “Preferred Shares Warrants”) where each warrant allows the holder to purchase one share of the Company’s Series A Preferred Stock at $17.58 per share. As of December 31, 2023 and 2022, there were 1,091,525 Common Share Warrants and 15,819 Preferred Share Warrants outstanding and no warrants outstanding, respectively. The Common Share warrants expire on the seventh anniversary of the issuance date provided that (x) if the Holder fails to acquire at least $14 million in aggregate principal amount of Senior Secured Convertible Notes at or prior to the Business Combination Closing, or (y) if a Holder Optional Redemption (as defined below) occurs prior to the time of consummation of the Business Combination, the Common Share Warrant would automatically terminate and be null and void. At any time after the tenth (10 th Once the Common Share Warrants become exercisable, the Company may redeem the outstanding warrants: ● in whole and not in part; ● upon written notice of redemption given after the warrants become exercisable to each warrant holder; and ● At any time on or after the initial date on which either (i) the shares of Common Stock of the Company are registered after the 1934 Act or (ii) any publicly traded common equity (or equivalent security) of any Successor Entity (or Parent Entity, as applicable) are issued in exchange for the Comon Stock in the applicable Business Combination or other similar transaction (such applicable entity, the “Successor Public Company”), in either case, whether as a result of a public offering, Business Combination, recapitalization reorganization or otherwise (the “Public Company Date”) but not after 11;59 p.m., New York time, on the Expiration Date. The Preferred Share Warrants expire on the eighteen (18) month anniversary of the date of the Business Combination (or such later date as extended by written consent of the Company and the Holder. Once the Preferred Share Warrants become exercisable, the Company may redeem the outstanding warrants: ● in whole and not in part; ● upon written notice of redemption given after the warrants become exercisable to each warrant holder; and ● At any time on or after the later of (x) the Issuance Date and (y) the date all of the Initial Preferred Shares have been converted in full, but not after 11:59 p.m., New York Time, on the Expiration Date. The Common Share Warrants and the Preferred Share Warrants are recognized as derivative liabilities in accordance with ASC 805. Accordingly, the Company recognized the warrant instruments as liabilities at fair value as of the issuance date with the offsetting entry to debt discount. The carrying value of the instruments will be adjusted to fair value through other income (expense) on the consolidated statement of operations at each reporting period until they are exercised. As of December 31, 2023, the fair value of the Common Share Warrants and the Preferred Share Warrants liabilities are presented within warrant liabilities on the consolidated balance sheet.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Fair Value Measurements [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 14. FAIR VALUE MEASUREMENTS The Company accounts for certain assets and liabilities at fair value and classifies these assets and liabilities within the fair value hierarchy (Level 1, Level 2, or Level 3). Assets and liabilities subject to fair value measurements are as follows: As of December 31, 2023 Level 1 Level 2 Level 3 Total Liabilities Warrant liabilities – Common Share Warrants $ - $ - $ 26,283 $ 26,283 Warrant liabilities – Preferred Share Warrants - - - - Derivative Liability - - 2,724 2,724 Total liabilities $ - $ - $ 29,007 $ 29,007 There were no warrant liabilities or derivative liabilities as of December 31, 2022. The Common Share Warrants and the Preferred Share Warrants were valued using a Black-Scholes option pricing model utilizing assumptions related to the contractual terms of the instruments, estimated volatility of the price of the Common Stock and current interest rates. The following table provides quantitative information regarding Level 3 fair value measurements for Common Share Warrants and Preferred Share Warrants as of December 31, 2023. Preferred Common Exercise price $ 17.58 $ 11.50 Share price $ 1.23 $ 1.23 Volatility 40.65 % 40.65 % Expected life 1.00 5.95 Risk-free rate 4.01 % 4.01 % Dividend yield - The following table presents a summary of the changes in the fair value of the Private Warrants and Representative’s Warrants, a Level 3 liability, measured on a recurring basis. Common Share Preferred Share Warrant Fair value as of December 31, 2022 $ - $ - $ - Initial measurement, December 31, 2023 26,283 - 26,283 Fair value as of December 31, 2023 $ 26,283 $ - $ 26,283 The conversion upon the event of default derivative liability of the Convertible Promissory Note was valued using a Black Scholes option pricing model terms related to the terms of the Convertible Promissory Note (see Note 12), estimated volatility of the price of the Common Stock and current interest rates. The following table provides quantitative information regarding Level 3 fair value measurements for the conversion upon the event of default derivative liability as of December 31, 2023. December 31, Exercise price $ 10.00 Share price $ 1.23 Volatility 40.65 % Expected life 2.95 Risk-free rate 4.01 % Dividend yield - The following table presents a summary of the changes in the fair value of the conversion upon the event of default derivative liability, a Level 3 liability, measured on a recurring basis. Derivative Fair value as of December 31, 2022 $ - Initial measurement, December 31, 2023 2,724 Fair value as of December 31, 2023 $ 2,724 There was no derivative liability as of December 31, 2022.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
INCOME TAXES	15. INCOME TAXES Historically, ECD was an S Corporation and as such, the Company was not directly liable for income taxes for federal purposes. As of the date of the Business Combination (December 2023), the operations of the Company ceased to be taxed as an S Corporation resulting in a change in tax status for federal and state income tax purposes. This change in tax status requires immediate recognition of any deferred tax assets or liabilities as of the transaction date as the Company will now be directly liable for income taxes. The recognition of these initial deferred balances, if any, would be recorded as an additional tax expense in the period of the transaction. In addition, the Company will accrue current and deferred tax expense based on ongoing activity from that date. The components of the provision (benefit) for income taxes were as follows (in thousands): For the Deferred: Federal $ (656,193 ) State and local (181,862 ) Foreign (127,915 ) Total deferred provision (benefit) (965,970 ) Change in valuation allowance 127,915 Total provision (benefit) for income taxes $ 838,055 The effective tax rate differs from the statutory tax rates as follows (in thousands): For the Tax at statutory federal rate 21.00 % State income tax 5.39 % Change in tax status 9.11 % Foreign tax rate differential 0.77 % Valuation allowance (4.80 )% Other (0.04 )% Provision (benefit) for income taxes 31.43 % Deferred income tax assets and liabilities result primarily from temporary differences in the recognition of various expenses for tax and financial statement purposes, and from the recognition of the tax benefits of net operating loss carryforwards. The components of the deferred income tax assets and liabilities were as follows (in thousands): December 31, Deferred tax assets: Net operating losses and tax credit carry-forward $ 708,879 Lease liabilities 1,024,083 Organizational start-up costs 176,689 Bonus accrual 38,017 Warranty reserve 22,666 OID on convertible notes 6,414 Gross deferred tax asset $ 1,976,848 Less valuation allowance (127,915 ) Net deferred tax asset $ 1,848,933 Deferred tax liabilities: Depreciation expense $ 57,417 Right of use assets 953,461 Total deferred tax liability $ 1,010,878 Net deferred tax asset (liability) $ 838,055 As of December 31, 2023, the Company had federal net operating losses of approximately $2.3 million and state net operating loss carryforwards of approximately $2.3 million. As of December 31, 2023, the Company had foreign net operating loss carryforwards of approximately $0.5 million. The federal, state and foreign net operating loss carryforwards generated in tax year 2023 will never expire. Certain Net Operating Losses in these jurisdictions are not subject to expiration. Utilization of the net operating loss carryforwards may be subject to an annual limitation according to Section 382 of the Internal Revenue Code of 1986 as amended, and similar provisions. ASC 740, Income Taxes, The Company recognizes interest accrued to unrecognized tax benefits and penalties as income tax expense. The Company accrued total penalties and interest of $0 during the year ended December 31, 2023 and in total, as of December 31, 2023 has recognized penalties and interest of $0. As of December 31, 2023, the Company has not recorded an amount of gross unrecognized tax benefits for uncertain tax positions for the current or prior year planned tax filing positions. No unrecognized tax benefits are applicable for prior periods. The Company files tax returns as prescribed by the tax laws of the jurisdictions in which they operate. In the normal course of business, the Company is subject to examination by federal and foreign jurisdictions where applicable based on the statute of limitations that apply in each jurisdiction. As of December 31, 2023, the open tax years are December 31, 2022, 2021, and 2020. The Company has no open tax audits with any taxing authority as of December 31, 2023. The Company actively monitors domestic and global tax law changes to account for the effects in the period the legislation is enacted, as applicable.

Redeemable Preferred Stock

Redeemable Preferred Stock	12 Months Ended
	Dec. 31, 2023
Redeemable Preferred Stock [Abstract]
REDEEMABLE PREFERRED STOCK	16. REDEEMABLE PREFERRED STOCK The Company is authorized to issue 20,000,000 shares of preferred stock with a par value of $0.0001 per share. At December 31, 2023 and 2022, there were 25,000 and no Dividend Rights From and after the first date of issuance of any initial shares of Series A Convertible Preferred Stock (the “Initial Issuance Date”) and prior to the date of the initial exercise of the Preferred Warrants (the “Initial Preferred Warrant Exercise Date”), unless a triggering event has occurred and is continuing, holders of Series A Convertible Preferred Stock shall not be entitled to dividends. From and after the Initial Preferred Warrant Exercise Date, dividends on the Series A Convertible Preferred Stock shall commence accruing and shall be computed on the basis of a 360-day year and twelve 30-day months and shall be payable in arrears for on the first trading day of each fiscal quarter (each, an “Dividend Date”). Dividends shall be payable on each Dividend Date, to each record holder of Series A Convertible Preferred Stock on the applicable Dividend Date, in shares of Common Stock (“Dividend Shares”) so long as there has been no Equity Conditions Failure; provided however, that the Company may, at its option following notice to each holder, pay dividend on any Dividend Date in cash (“Cash Dividend”) or in a combination of Cash Dividend and Dividend Shares. Liquidation Preference In the event of a liquidation, dissolution or winding-up of the Company, whether voluntary or involuntary, the stockholders of Series A Convertible Preferred Stock shall be entitled to receive in cash out of the assets of the Company, whether from capital or from earnings available for distribution to its stockholders (the “Liquidation Funds”), before any amount shall be paid to the holders of any of shares of junior stock, but pari passu with any parity stock then outstanding, an amount per share of Series A Convertible Preferred Stock equal to the sum of (i) the Black Scholes Value (as defined in the Common Warrants) with respect to the outstanding portion of all Common Warrants held by such holder (without regard to any limitations on the exercise thereof) as of the date of such event and (ii) the greater of (A) 125% of the Conversion Amount (as defined below) of such Series A Convertible Preferred Stock on the date of such payment and (B) the amount per share such holder would receive if such holder converted such Series A Convertible Preferred Stock into Common Stock immediately prior to the date of such payment, provided that if the Liquidation Funds are insufficient to pay the full amount due to the holders and holders of shares of parity stock, then each holder and each holder of parity stock shall receive a percentage of the Liquidation Funds equal to the full amount of Liquidation Funds payable to such holder and such holder of parity stock as a liquidation preference, in accordance with their respective certificate of designations (or equivalent), as a percentage of the full amount of Liquidation Funds payable to all holders of Series A Convertible Preferred Stock and all holders of shares of parity stock. Conversion and Redemption Rights At any time after the Business Combination, each stockholder shall be entitled to convert any portion of the outstanding Series A Convertible Preferred Stock held by such stockholder into validly issued, fully paid and non-assessable shares of Common Stock. The number of shares of Common Stock issuable upon conversion of any Series A Convertible Preferred Stock shall be determined by dividing (i) the Conversion Amount (as defined in the Certificate of Designation) of such Series A Convertible Preferred Stock by (y) $10.00 (subject to adjustments). A stockholder’s ability to convert Series A Convertible Preferred Stock into shares of Common Stock is subject to a 4.99% blocker, such that a stockholder cannot convert Series A Convertible Preferred Stock into shares of Common Stock to the extent it will make the stockholder a beneficial owner of more than 4.99% of the Common Stock. The stockholders of Series A Convertible Preferred Stock have redemption rights upon the occurrence of a Triggering Event (as defined in the Certificate of Designation). The Company has the right to redeem all or any part of Series A Convertible Preferred Stock then outstanding. Voting and Other Preferred Rights Holders of Series A Convertible Preferred Stock shall have no voting rights, except as required by law (including without limitation, the DGCL) and as expressly provided in the Certificate of Designations.

Stockholders' Deficit

Stockholders' Deficit	12 Months Ended
	Dec. 31, 2023
Stockholders' Deficit [Abstract]
STOCKHOLDERS' DEFICIT	17. STOCKHOLDERS’ DEFICIT Common stock On October 11, 2023, ECD closed the transaction memorialized in the Securities Purchase Agreement, dated October 6, 2023 (the “Humble SPA”) by and between ECD and Defender SPV LLC (the “Investor”) pursuant to which ECD agreed to issue to the Investor (i) 39,000 shares of Series A Convertible Preferred Stock of the Company convertible into shares of ECD Common Stock; (ii) 1,100,000 shares of ECD Common Stock; (iii) a warrant to acquire 1,091,525 additional shares of ECD Common Stock; and (iv) a warrant to acquire 15,819 shares of ECD Series A Preferred Stock, for a purchase price equal to $300,000. In advance of the Business Combination Closing, the Investor provided the Company a Conversion Notice to convert 14,000 shares of its Humble Series A Convertible Preferred Stock into 1,400,000 shares of common stock of Humble (“Humble Common Stock”). Following the Lender’s conversion of 14,000 shares of Humble Series A Convertible Preferred Stock, the Lender held 25,000 shares of Humble Series A Convertible Preferred Stock and an aggregate of 2,500,000 shares of Humble Common Stock. Warrants — These warrants expire on the fifth anniversary of the Business Combination or earlier upon redemption or liquidation and are exercisable commencing 30 days after the Business Combination, provided that the Company has an effective registration statement under the Securities Act covering the shares of common stock issuable upon exercise of the warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their warrants on a cashless basis under the circumstances specified in the warrant agreement) and registered, qualified or exempt from registration under the securities, or blue sky, laws of the state of residence of the holder. Once the Public Warrants become exercisable, the Company may redeem the outstanding Public Warrants: ● in whole and not in part; ● at a price of $0.01 per warrant; ● upon not less than 30 days’ prior written notice of redemption to each warrant holder; and ● if, and only if, the reported last reported sale price of the Class A ordinary shares for any 20 trading days within a 30-trading day period ending three business days before the Company sends the notice of redemption to the warrant holders (the “Reference Value”) equals or exceeds $18.00 per share. The Company accounts for the 11,757,500 warrants issued in connection with the IPO in accordance with the guidance contained in ASC 815. Such guidance provides that the warrants described above are not precluded from equity classification. Equity-classified contracts are initially measured at fair value (or allocated value). Subsequent changes in fair value are not recognized as long as the contracts continue to be classified in equity.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	18. RELATED PARTY TRANSACTIONS Related Party Policy EFHT’s Code of Ethics requires it to avoid, wherever possible, all related party transactions that could result in actual or potential conflicts of interests, except under guidelines approved by the Board (or the audit committee). The Code of Ethics defines related party transactions as transactions in which (i) the aggregate amount involved will or may be expected to exceed $120,000 in any calendar year, (ii) EFHT or any of EFHT’s subsidiaries is a participant, and (iii) any (A) executive officer, director or nominee for election as a director, (B) greater than 5% beneficial owner of shares of Common Stock, or (C) immediate family member, of the persons referred to in clauses (A) and (B), has or will have a direct or indirect material interest (other than solely as a result of being a director or a less than 10% beneficial owner of another entity). A conflict of interest situation can arise when a person takes actions or has interests that may make it difficult to perform his or her work objectively and effectively. Conflicts of interest may also arise if a person, or a member of his or her family, receives improper personal benefits as a result of his or her position. EFHT’s audit committee, pursuant to its written charter, is responsible for reviewing and approving related party transactions to the extent that EFHT enters into such transactions. All ongoing and future transactions between EFHT and any of EFHT’s officers and directors or their respective affiliates will be on terms believed by EFHT to be no less favorable to EFHT than are available from unaffiliated third parties. Such transactions will require prior approval by EFHT’s audit committee and a majority of EFHT’s uninterested “independent” directors, or the members of the Board who do not have an interest in the transaction, in either case who had access, at EFHT’s expense, to EFHT’s attorneys or independent legal counsel. We will not enter into any such transaction unless EFHT’s audit committee and a majority of EFHT’s disinterested “independent” directors determine that the terms of such transaction are no less favorable to EFHT than those that would be available to EFHT with respect to such a transaction from unaffiliated third parties. Additionally, EFHT requires each of EFHT’s directors and executive officers to complete a directors’ and officers’ questionnaire that elicits information about related party transactions. These procedures are intended to determine whether any such related party transaction impairs the independence of a director or presents a conflict of interest on the part of a director, employee or officer. To further minimize potential conflicts of interest, EFHT has agreed not to consummate a business combination with an entity that is affiliated with any of EFHT’s insiders unless EFHT obtains an opinion from an independent investment banking firm that the business combination is fair to EFHT’s unaffiliated stockholders from a financial point of view. Furthermore, in no event will any of EFHT’s existing officers, directors or insiders, or any entity with which they are affiliated, be paid any finder’s fee, consulting fee or other compensation prior to, or for any services they render in order to effectuate, the consummation of a business combination. Certain Transactions of ECD Beginning on January 5, 2021, ECD entered into a verbal agreement with Overland Auto Transport Inc d/b/a Luxury Automotive Transport (“TransportCo”), a company which is 100% owned by Ashley Humble, Thomas Humble’s father, and has ECD as its only customer. Thomas Humble, an officer and director of ECD, and Elliot Humble, and officer of ECD, are both directors of TransportCo, however they receive no compensation for their services to TransportCo. TransportCo assists ECD with the intermediation of transportation services for ECD’s products, by locating providers of and booking the required services. TransportCo offers ECD competitive pricing for its services. The total payments to TransportCo under this agreement were $ 247,1923 On January 11, 2022, ECD entered into verbal agreements with Wallace USA, a company owned by Scott Wallace and his wife Karen Wallace, pursuant to which Wallace USA provides administrative services to ECD including the management of ECD’s Warranty Department. Payments by ECD to Wallace USA under this agreement amounted to $51,996 in 2022, respectively. As of the date of this annual report, we are in the process of entering into a written agreement with Wallace USA on the terms mentioned in the immediately preceding sentence. The following table shows the Company’s expenses incurred with related parties and the relationship: Year Ended December 31 Relationship 2023 2022 Luxury Automotive Transport, Inc. Company owned by stockholder’s relative $ 196,425 $ 247,193 British Food Stop Company owned by stockholders’ relative 16,336 - Wallace USA Company owned by stockholder - 51,996 Karen Wallace Stockholder’s relative - 1,331 Total expenses, net $ 212,761 $ 300,520

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	19. SUBSEQUENT EVENTS Subsequent events have been evaluated through 18, 2025, which represents the date the financial statements were available to be issued, and no events, other than disclosed below have occurred through that date that would impact the financial statements. ECD’s Nasdaq Listing As previously disclosed in ECD’s Current Report on Form 8-K filed on February 16, 2024, on February 14, 2024, ECD received a notice (the “February Notice”) from The Nasdaq Stock Market LLC (“Nasdaq”), stating that the Company’s listed securities failed to comply with the $50,000,000 market value of listed securities (“MVLS”) requirement for continued listing on The Nasdaq Global Market in accordance with Nasdaq Listing Rule 5450(b)(2)(A). As previously disclosed in ECD’s Current Report on Form 8-K filed on March 8, 2024, on March 7, 2024, ECD received another Notice from Nasdaq, stating that the Company’s listed securities failed to maintain a minimum Market Value of Publicly Held Shares (“MVPHS”) of $15,000,000 which is a requirement for continued listing on The Nasdaq Global Market in accordance with Nasdaq Listing Rule 5450(b)(2)(C). On August 13, 2024, ECD received a delisting notice from Nasdaq stating that ECD had not regained compliance with the Nasdaq Listing Rule 5450(b)(2)(A) as of August 12, 2024. ECD requested an appeal of the delisting determination before the Nasdaq Hearings Panel (the “Panel”) which stayed any suspension or delisting of ECD’s securities pending the hearing before the Panel that was scheduled for September 26, 2024. As previously disclosed in ECD’s Current Report on Form 8-K filed on September 16, 2024, on September 11, 2024, ECD received a notice that Nasdaq approved ECD’s application to list its shares of common stock on the Nasdaq Capital Market. ECD securities commenced trading on the Nasdaq Capital Market at the opening of business on September 13, 2024, and the August 13, 2024 delisting notice and the pending the hearing before the Panel have been withdrawn and cancelled as moot. As previously disclosed in ECD’s Current Report on Form 8-K filed on December 11, 2024, on December 6, 2024, ECD received a notice (the “December Notice”) from Nasdaq notifying the Company that, because the Company is delinquent in filing its Form 10-Q for the quarter ended September 30, 2024, the Company no longer complies with Nasdaq Listing Rule 5250(c)(1) which requires companies with securities listed on Nasdaq to timely file all required periodic reports with the SEC. The Notice provided that the Company shall have 60 calendar days to submit a plan to regain compliance with the Listing Rule, and if Nasdaq accepts the Company’s plan, Nasdaq can grant the Company an exception of up to 180 calendar days from the Filing’s due date, or until May 19, 2025, to regain compliance with the Listing Rule. ECD is diligently working to complete its Form 10-Q for the quarter ended September 30, 2024, and expects to complete and file the Form 10-Q for the quarter ended September 30, 2024 with the SEC to regain compliance with the Listing Rule prior to the expiration of the 60 day period. By letter, dated January 31, 2025, ECD provided Nasdaq a plan to regain compliance with the Listing Rule and requested Nasdaq to grant ECD an exception until May 19, 2025 to regain compliance with the Listing Rule. ECD is currently waiting for Nasdaq’s response to the January 31, 2025 letter. As previously disclosed in ECD’s Current Report on Form 8-K filed on February 7, 2025, ECD received a notice on February 5, 2025 (the “February 2025 Notice”) from Nasdaq notifying the Company that the Company’s common stock failed to maintain a minimum bid price of $1 per share, based upon the closing bid price for the last 30 consecutive business days. Accordingly the Company failed to comply with Rule 5550(a)(2) the Nasdaq Listing Rules (the “Rules”). The February 2025 Notice has no immediate effect on the listing of the Company’s common stock on Nasdaq. Rule 5810(c)(3)(A) provides the Company a compliance period of 180 calendar days, or until August 4, 2025, in which to regain compliance. If at any time during this 180 day period the closing bid price of the Company’s common stock is at least $1 for a minimum of ten consecutive business days, Nasdaq will provide the Company written confirmation of compliance with the Rules and this matter will be closed. If the Company does not regain compliance within the compliance period, or if the Company fails to satisfy another Nasdaq requirement for continued listing, Nasdaq could provide notice that the Company’s securities will become subject to delisting. In such event, Nasdaq rules would permit the Company to appeal the decision to reject any delisting determination to a Nasdaq Hearings Panel. Brand New Muscle Car Acquisition On April 3, 2024, ECD entered into an Asset Purchase Agreement with BNMC Continuation Cars LLC, an Oklahoma limited liability company and David W. Miller II (collectively the “Sellers”), pursuant to which the Company agreed to purchase certain assets relating to vehicle builds, including the trademark “Brand New Muscle Car,” from the Sellers in exchange for $1.5 million (the “Purchase Price”), see ECD’s Current Report on Form 8-K filed on April 5, 2024. As previously disclosed in ECD’s Current Report on Form 8-K filed on April 30, 2024, on April 24, 2024, ECD entered into an Amended and Restated Asset Purchase Agreement (the A&R Asset Purchase Agreement”) with Sellers, pursuant to which the Company agreed to purchase certain assets relating to vehicle builds, including the trademark “Brand New Muscle Car” (the “Purchased Assets”) from Sellers in exchange for up to $1.25 million. The price for the Purchased Assets under the A&R Asset Purchase Agreement shall be equal to $950,000 plus up to an additional $300,000, in increments of $100,000, for each new vehicle build the Sellers can refer to the Company that are actually accepted by the Company on or before June 24, 2024 (the “A&R Purchase Price”). The A&R Purchase Price will be paid to Seller by the issuance of such number of shares of Common Stock equal to (a) the A&R Purchase Price divided by (b) the closing price of the Common Stock on the five month anniversary of the closing date (the “Consideration Shares”). The A&R Purchase Price will be paid by the Company to the Sellers by the issuance of the Consideration Shares within three (3) business days of the five month anniversary of the closing date. The closing of the transactions contemplated by A&R Asset Purchase Agreement are subject to customary representations, warranties, covenants and closing conditions. On April 24, 2024, following the satisfaction or waiver of the closing conditions, the Company and Sellers closed the transactions contemplated by the A&R Asset Purchase Agreement. In connection with the closing of the A&R Asset Purchase Agreement, the Company and the Sellers executed and delivered the following agreements: (1) the IP Assignment Agreement, dated April 24, 2024, by and between Sellers, as assignors, and ECD, as assignee (the “IP Assignment Agreement”), (2) the Trademark License Agreement, dated April 24, 2024, by and between ECD, as licensor and Sellers, as licensees (the “Trademark License Agreement”), and (3) Consulting Agreement, dated April 24, 2024, by and between ECD, as the company and BNMC Films LLC, a wholly owned subsidiary of David W. Miller II, as the contractor (the “Consulting Agreement”). On August 11, 2024, the Company and BNMC Continuation Cars LLC and David W. Miller II (collectively the “Sellers”) entered into an Amendment (the “Amendment”) to the A&R Asset Purchase Agreement, pursuant to which the parties acknowledged that the Sellers have satisfied all conditions to the A&R Asset Purchase Agreement to fix the aggregate purchase price at $1,250,000 payable through the issuance of 1,250,000 shares of the Company’s common stock valued at $1.00 per share. Pursuant to the Amendment the Company will promptly issue the 1,250,000 shares of the Company’s common stock to David W. Miller II in full satisfaction of the Company’s obligation to pay the Purchase Price as set forth in the A&R Asset Purchase Agreement. Investor Relations and Marketing Services Agreements On February 13, 2024, we entered into a one-year investor relations consulting agreement (the “MZ Agreement”) with MZHCI, LLC, a MZ Group Company (“MZHCI”), for the purposes of developing, implementing and maintaining an ongoing stock market support system for the Company with the general objective of expanding awareness in the Company. In connection with the MZ Agreement, we have committed to pay $14,500 per month for the first four months of service and $12,500 per month thereafter. We also agreed to issue 100,000 shares of restricted Company common stock to MZHCI. All shares of Company restricted Company common stock issued to MZHCI will be subject to a 12-month lock up from the time of issuance. The MZ Agreement also provides for incentive shares as follows: ● If within six (6) months of the Effective Date of the MZ Agreement, investors hold 2.5 million or more shares of Company common stock as a result of MZHCI introductions, the Company will issue 25,000 shares of restricted Company common stock to the investor relation firm with in ten (10) days of achieving such milestone. ● If within six (6) months of the Effective Date of the MZ Agreement, investors hold 5.0 million or more shares of Company common stock as a result of MZHCI introductions, the Company will issue 25,000 shares of restricted Company common stock to the investor relation firm with in ten (10) days of achieving such milestone. ● If within six (6) months of the Effective Date of the MZ Agreement, investors hold 10.0 million or more shares of Company common stock as a result of MZHCI introductions, the Company will issue 25,000 shares of restricted Company common stock to the investor relation firm with in ten (10) days of achieving such milestone. ● If within nine (9) months of the Effective Date of the MZ Agreement the ten (10) day Volume Weighted Average Price (“VWAP”) of Company common stock equals or exceeds $1.90 per share, the Company will issue 50,000 shares of restricted Company common stock to MZHCI within ten (10) days of achieving such milestone. All VWAP calculations shall exclude a ten (10) day trading period following any publicly announced M&A transaction. ● If within twelve (12) months of the Effective Date of the MZ Agreement the ten (10) day Volume Weighted Average Price (“VWAP”) of Company common stock equals or exceeds $3.90 per share, the Company will issue 50,000 shares of restricted Company common stock to MZHCI on the twelve (12) month anniversary of the Effective Date. All VWAP calculations shall exclude a ten (10) day trading period following any publicly announced M&A transaction. As of March 31, 2024, we paid $29,000 to MZHCI pursuant to the MZ Agreement. On May 9, 2024, the we issued 100,000 shares of common stock to MZHCI pursuant to the MZ Agreement. On June 11, 2024, the Company entered into a marketing services agreement with Outside The Box Capital Inc. (“OTBC”) commencing on June 12, 2024 and terminating on December 12, 2024 (the “MS Agreement”). As compensation for OTBC services rendered under the MS Agreement, the Company agreed to issue 100,000 shares of the Company’s common stock to OTBC, valued at $100,000, based on the closing stock price on June 12, 2024. Floor Loan On May 15, 2024, the Company entered into a loan agreement with First National Bank of Pasco for a revolving line of credit in the principal amount of up to $1,500,000. The Company granted the First National Bank of Pasco a security interest in certain assets for the payment of the indebtedness. The collateral to secure the line of credit is first title liens on inventory (used ECD-produced vehicles) advanced under the agreement. The agreement will remain in effect until all loans have been paid in full including principal, interest, costs, expenses, attorney’s fees, and other fees and charges have been paid in full or if the parties agree in writing to terminate the agreement. As of June 12, 2024, the Company has drawn $900,000 under the loan agreement. Black Dog Traders Agreements On June 4, 2024, ECD entered into agreements with Black Dog Traders to produce branded classic Toyota FJ SUVs. Black Dog Traders specializes in customizing and modernizing Toyota Land Cruisers. Tailor-made in Dallas Texas to go anywhere and do anything. The perfect blend of classic and modern, with an emphasis on performance and comfort. For more information, visit www.blackdogtraders.com. On June 4, 2024, ECD entered into a strategic partnership agreement (the “Black Dog Agreement”) with DOJA, LLC (the “Representative”), pursuant to which the Representative is engaged to refer potential clients to ECD who are interested in purchasing certain vehicles, and the Representative grants to ECD an exclusive, revocable, non-transferable, non-sublicensable license, with the right to use the mark “BLACK DOG TRADERS” (the “Mark”) solely with respect to certain vehicles, and also the right of first refusal to hold an exclusive license to use the Mark in connection with any automobiles other than those certain vehicles. The Representative shall receive a fee in connection with each of the following: (i) ECD’s sale of certain vehicles to a customer as a result of the Representative’s referral, or (ii) ECD’s sale of certain vehicles if such vehicles are branded with the Mark but where the Representative did not make the referral. On June 4, 2024, ECD entered into a consulting agreement (“Black Dog Consulting Agreement”) with Austin R. Peterson, founder and owner of Black Dog Traders, pursuant to which Austin R. Peterson shall provide consulting services, and ECD shall pay Austin R. Peterson in the amount of $15,000 per month. Private Sales of Securities As previously disclosed in ECD’s Current Report on Form 8-K filed on August 12, 2024, on August 8, 2024, ECD and Theodore Duncan entered into a securities subscription agreement (the “August 2024 Subscription Agreement”), pursuant to which ECD issued and sold in a private transaction 1,000,000 shares of Common Stock and a warrant agreement to purchase 100,000 shares of Common Stock at an exercise price of $0.01 per share (the “Warrant Agreement”) to Theodore Duncan for an aggregate purchase price of $1,000,000. As previously disclosed in ECD’s Current Report on Form 8-K filed on January 16, 2024, on January 11, 2024, ECD and Benjamin Piggott entered into a securities subscription agreement (the “January 2024 Subscription Agreement”), pursuant to which ECD issued and sold in a private transaction 25,000 shares of Common Stock to Benjamin Piggott at a price of $10.00 per share or an aggregate purchase price of $250,000.00. Additional Financings from Defender SPV LLC As previously disclosed in ECD’s Current Report on Form 8-K filed on August 12, 2024, as amended on August 16, 2024, on August 9, 2024, ECD entered into a securities purchase agreement (the “August SPA”) with Defender SPV LLC (the “Lender”) pursuant to which the Lender agreed to waive the pre-existing events of default that occurred under the December Note and the Company Preferred Stock and the Company agreed to execute and deliver to the Lender a senior secured convertible note (the “August Note”), in exchange for a loan in the principal amount of $1,154,681. The August SPA also provides that in connection with the August Note, the Company will also issue to the Lender at no additional cost 300,000 shares of Common Stock and a warrant to purchase 79,673 shares of Common Stock at an exercise price of $11.50 per share (the “Common Share Warrant”). As previously disclosed in ECD’s Current Report on Form 8-K filed on January 14, 2025, on January 8, 2025, the Company entered into a securities purchase agreement (the “January 2025 SPA”) with the Lender pursuant to which the Lender agreed to waive the pre-existing events of default that occurred under the August Note and the Company Preferred Stock and the Company agreed to execute and deliver to the Lender a senior secured convertible note (the “January 2025 Note”), in exchange for a loan in the principal amount of $1,724,100. The January 2025 SPA also provides that in connection with the January 2025 Note, the Company will also issue to the Lender at no additional cost 500,000 shares of Common Stock and a warrant, dated January 13, 2025, to purchase 398,364 shares of Common Stock at an exercise price of $11.50 per share (the “Common Share Warrant”). Black Bridge Referral Agreement On August 22, 2024, ECD entered into a referral agreement (the “Black Bridge Referral Agreement”) with Black Bridge Motors, LLC (“Black Bridge) to produce branded classic Land Rover Defender SUVs at ECD’s Kissimmee, Florida facility. Black Bridge offers re-engineered solutions to classic car ownership that provides a modern driving experience while retaining the vehicle's iconic design. For more information, visit www.blackbridgemotors.com. Pursuant to the Black Bridge Referral Agreement, Black Bridge is engaged to refer potential clients to ECD who are interested in purchasing certain vehicles, and Black Bridge grants to ECD an exclusive, revocable, non-transferable, non-sublicensable license, with the right to use its branding, subject to terms in the Black Bridge Referral Agreement. During the term of the Black Bridge Referral Agreement, Black Bridge shall receive a fee in connection with ECD’s sale of vehicles to a customer as a result of the Black Bridge’s referral, as follows: (i) for the first 5 referred vehicles sold.ECD shall pay a fee equal to 5% of the vehicle sales price; (ii) for the next 6-10 referred vehicles sold.ECD shall pay a fee equal to 7.5% of the vehicle sales price and (iii) for all referred vehicles sold after the first 10 referred vehicles sold, ECD shall pay a fee equal to 10% of the vehicle sales price. Officer and Director Resignations and Appointments As previously disclosed in ECD’s Current Report on Form 8-K filed on September 20, 2024, on September 16, 2024, ECD received the resignation of Raymond Cole as Chief Financial Officer of the Company effective immediately. Mr. Cole’s resignation was due to personal reasons and was not the result of any disagreement with the Company on any matter relating to the Company’s operations, policies or practices. On the same date, Mr. Benjamin Piggott was appointed as the Company’s Chief Financial Officer by the Company’s board of directors (the “Board”). In conjunction with the appointment of Mr. Piggott as CFO, on September 16, 2024, Mr. Piggott and Thomas Humble both resigned from their positions as members of the Board. Prior to his resignation, Mr. Piggott served as the Chairman of the Board and a member of the Company’s Audit Committee, Compensation Committee and Nominating Committee. Mr. Humble did not serve on any committees of the Board. The resignations of Mr. Piggott and Mr. Humble from the Board were not the result of any disagreement with the Company on any matter relating to the Company’s operations, policies or practices. Additionally, on September 16, 2024, the Company’s Chief Executive Officer, Scott Wallace, was appointed as the Chairman of the Board. As previously disclosed in ECD’s Current Report on Form 8-K filed on December 11, 2024, on November 11, 2024, Keven Kastner (“Mr. Kastner”) started working for ECD as the Chief Revenue Officer. The Company and Mr. Kastner entered into an employment agreement, dated December 9, 2024, for a term of one year (the “Employment Agreement”). Mr. Kastner will be tasked with driving sales and price point growth through new market channels for the Company. Mr. Kastner will also be responsible for managing all aspects of the revenue stream within the organization, with the aim of meeting or exceeding annual projections. No family relationships exist between Mr. Kastner and any of the Company’s directors or other executive officers. Agreement with One Drivers Club As previously disclosed in ECD’s Current Report on Form 8-K filed on December 6, 2024, on December 3, 2024, ECD announced that it entered into agreements One Drivers Club in furtherance of the ECD’s retail strategy. Specifically, on November 14, 2024, ECD entered into a Strategic Partnership Agreement (the “ODC Agreement”) and a Usage Agreement (the “Usage Agreement”) with Member Hubs Palm Beach, LLC (“One Drivers Club”) to launch ECD’s first retail showroom in West Palm Beach, Florida. One Drivers Club is the premier destination for automotive enthusiasts who view their vehicles as not just machines, but drivers of their lifestyles. With facilities located in Bedford, NY, Chicago, IL, West Palm Beach, FL, and Seattle WA, One Drivers Club redefines luxury car care through unparalleled concierge storage and full-service collection management. Beyond exceptional car care, One Drivers Club is a community-a place where like-minded drivers connect over shared passions and Members celebrate the art and prestige of driving, collecting, and owning remarkable vehicles. The ODC Agreement, entitles ECD to use a portion of One Drivers Club’s facility in West Palm Beach, Flordia (the “ODC Premises”) for the operation of an ECD showroom for ECD vehicles and sale of ECD vehivles, subject to the terms of the Usage Agreement. Pursuant to the ODC Agreement, One Drivers Club grants to ECD a non-exclusive, royalty-free, fully paid up, non-transferable and terminable right and license to use the marks designated by One Drivers Club, and ECD grants to One Drivers Club, a non-exclusive, royalty-free, fully paid up, non-transferable and terminable right and license to use the marks designated by ECD, for the limited purpose of the operation of the ECD showroom and for the limited purpose of the operation of the ECD showroom and advertisement of ECD and the ECD Automobiles. Pursuant to the Usage Agreement, (i) ECD shall pay One Drivers Club base rent of $225,000 per annum payable monthly, subject to 4% annual increases for each subsequent year for use of the ODC Premises; (ii) for a term of five (5) years; (iii) One Drivers Club, at ECD’s cost and expense, shall complete the interior build-out (“Build-Out”) of the ODC Premises in accordance with the plans and subject to the terms set forth in the Usage Agreement; (iv) u Relationship with Ten Easy Street On December 12, 2024, ECD signed with Ten Easy Street of Nantucket (“TES”), a concept showroom, showhouse and gathering space, to expand ECD’s retail presence and showcase its one-of-one vehicles as part of their curated creative lifestyle brands, furnishings and social opportunities. TES has agreed to showcase the Company’s custom vehicles in the designated parking spots located at TES from April 1, 2025 to December 31, 2025 (the “Showcase Term”). The Company will pay TES $75,000 for the Showcase Term. TES will also promote the Company’s vehicles on all marketing channels during the Showcase Term the Company will provide TES with an affiliate link that corresponds to the vehicles shown on TES’s platform. TES will receive $5,000 for all sales made through the affiliate link. Annual Stockholders Meeting On December 27, 2024, ECD held its 2024 annual meeting of stockholders (the “Annual Meeting”). On November 27, 2024, the record date for the Annual Meeting, there were 36,199,662 shares of common stock of the Company entitled to be voted at the Annual Meeting, 21,334,357 shares of common stock of the Company or 58.94 % of which were represented in person or by proxy. The Incentive Plan Amendment Proposal to approve an amendment to the Company’s 2023 Equity Incentive Plan to increase the number of shares of common stock reserved under the Plan from 400,000 shares to 2,500,000 shares, the Director Proposal to elect Robert Machinist and Patrick Lavelle as the Class I directors to serve until the 2027 annual meeting and until his respective successor has been duly elected and qualified or until his earlier resignation, removal or death, and the Auditor Ratification Proposal to ratify the appointment of Barton CPA PLLC, as the Company’s independent registered public accounting firm for the year ending December 31, 2024 were approved by the stockholders at the Annual Meeting. The results of the ECD’s Annual Meeting were previously reported in ECD’s Current Report on Form 8-K filed on December 30, 2024.

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)	$ (1,178,906)	$ (2,439,538)

Insider Trading Arrangements

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

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of ECD and ECD Auto Design UK Ltd. The accompanying consolidated financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”), expressed in U.S. dollars. The accompanying consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations, and cash flows for the years presented. References to GAAP issued by the Financial Accounting Standard Boards (“FASB”) in these accompanying notes to the consolidated financial statements are to the FASB Accounting Standards Codification (“ASC”). All significant intercompany balances and transactions have been eliminated in consolidation.
Emerging Growth Company Status	Emerging Growth Company Status The Company is an emerging growth company, as defined in the JOBS Act. Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act, until such time as to those standards apply to private companies. The Company has elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date that it (i) is no longer an emerging growth company or (ii) affirmatively and irrevocably opts out of the extended transition period provided in the JOBS Act. As a result, these financial statements may not be comparable to companies that comply with the new or revised accounting pronouncements as of public company effective dates.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. Significant estimates include assumptions used in revenue recognition, useful life of assets, and allowance for doubtful accounts.
Segment Information	Segment Information Operating segments are defined as components of an enterprise for which separate discrete financial information is evaluated regularly by the Company’s Chief Executive Officer (“CEO”), who is the Chief Operating Decision Maker (“CODM”), in deciding how to allocate resources and assess performance. The CODM reviews financial information presented on a consolidated basis for the purposes of allocating resources and evaluating financial performance. Accordingly, the Company operates and manages its business as one operating segment and one reportable segment.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments acquired with an original maturity of three months or less at the date of purchase to be cash equivalents. Cash equivalents are stated at cost, which approximates market value, because of the short maturity of these instruments.
Credit Risk	Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation Coverage limit of $250,000. As of December 31, 2023 and 2022, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.
Revenue Recognition	Revenue Recognition Revenue is recognized when the Company transfers promised goods or services to the customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In determining the appropriate amount of revenue to be recognized as the Company fulfills its obligations under the agreement, the Company performs the following steps: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that it will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. No one customer exceeded 10% of revenue for the years ended December 31, 2023 and 2022. Product Revenue – Parts and Builds The Company generates revenue through the sale of Land Rover vehicles directly to customers. The Company considers the build/sales contracts to be the contracts with the customer. There is a single performance obligation in all the Company’s contracts, which is to build a vehicle based on customer specifications, transfer title and shipping terms in the arrangement. Product revenue is recognized when the product build is completed, and title has been transferred. The Company concluded that this was the appropriate time to record revenue based on the following criteria. (1) ECD has a right to full payment for the product. (2) The customer has legal title to the product and (3) The customer has the significant risks and rewards of ownership of the asset. There are certain build contacts, “owner donor vehicles” where title remains with the customer for the entire project. Under these contracts, revenue is recognized at a point in time when the truck is delivered back to the customer. Upon execution of the contract, the Company bills its customers the total consideration of the contract. The Company receives approximately 25% to 50% of the total consideration of the contract from its customers as acceptance of the contract, which is initially recorded as deferred revenue. Upon completion of the build the remaining 50% is billed and initially recorded as deferred revenue and recognized as net revenue when the product build is completed, and title is legally transferred. Service Revenue The Company generates revenue through providing repair or upgrade services to its customers. The Company agrees with the customer on a budget and specific deliverable. This is typically evidenced by a quote which represents the customer arrangement. There is a single performance obligation, which is the Company’s promise to perform the repair or upgrade work on the vehicle. The entire transaction price is allocated to this single performance obligation. Service revenue is recognized when the repair or upgrade work is completed, and the customer receives the vehicle. Warranty Revenue The Company generates revenue through the sale of extended warranty to customers. The customers agree to the terms and conditions at the time of purchase, which represents the customer arrangements. The period covered by the extended warranty is usually one year. The Company has elected to apply the optional exemption provided in ASC 606 and therefore, is not required to disclose the aggregate amount of the transaction price allocated to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period. Product Limited Warranty Consistent with industry practice, the Company generally offers customers a limited warranty for work performed on the vehicle under the builds/sales contract. The customers do not have a contractual right of return. The Company only offers a limited warranty for the work performed on the vehicle under the contract. If a customer disputes any work performed, the Company will attempt to remedy the work, however, it shall not be required to discount the transaction price. The Company considered this an assurance-type warranty and not a separate performance obligation. Warranty Reserve The Company provides for the estimated cost of product warranties at the time revenue is recognized. While the Company engages in product quality programs and processes, including quality control test driving vehicles, the warranty obligation is affected by historical warranty costs per vehicle. Should actual costs differ from the Company’s estimates, revisions to increase or decrease the estimated warranty liability may be required. Other Revenue Policies Sales, value add, and other taxes collected on behalf of third parties are excluded from revenue. Applying the practical expedient in paragraph ASC 606-10-32-18, the Company does not assess whether a contract has a significant financing component if the expectation at contract inception is that the period between payment by the customer and the transfer of the promised products to the customer will be one year or less, which is the case with substantially all customers. Applying the practical expedient in ASC 606-10-25-18B, the Company accounts for shipping and handling activities related to contracts with customers as costs to fulfill the promise to transfer the associated products. The Company records the related costs as part of the cost of goods good. Disaggregation of Revenue The following table summarizes the Company’s net revenues disaggregated by product category: Year Ended December 31 2023 2022 As Restated As Restated Parts $ 41,341 $ 98,694 Builds 19,317,837 9,345,535 Service 30,950 31,469 Warranty 102,478 142,231 Total revenues, net $ 19,492,606 $ 9,617,929 Contract Liability and remaining performance obligations 2023 2022 As Restated As Restated Beginning balance, January 1 $ 17,493,628 $ 11,932,645 Additional deposits received 17,454,370 14,991,842 Revenue Recognized during the year at a point-in-time (18,757,137 ) (9,430,859 ) Ending balance, December 31 $ 16,190,861 $ 17,493,628 As of December 31, 2023 and 2022, the Company had customer deposits in the amount of $8,326,469 and $10,043,817, respectively and deferred revenue of $7,864,392 and $7,449,811. The customer deposits, performance obligations not yet completed, and deferred revenue are typically recognized in revenue at a point in time within the next twelve months as the custom build vehicles are delivered and title has been transferred to customers.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the original invoice amount less an allowance for uncollectible accounts that management believes will be adequate to absorb estimated losses on existing balances. Management estimates the allowance based on collectability of accounts receivable and prior bad debt experience. Accounts receivable balances are written off against the allowance upon management’s determination that such accounts are uncollectible. Recoveries of accounts receivable previously written off are recorded when received. Management believes that credit risks on accounts receivable will not be material to the financial position of the Company or results of operations. The Company had trade accounts receivable of $138,541 as of December 31, 2023 and a recorded allowance for doubtful accounts of $138,541, resulting in a net trade accounts receivable balance of $0. The Company had trade accounts receivable of $630,555 as of December 31, 2022, and a recorded allowance for doubtful accounts of $15,000, resulting in a net trade accounts receivable balance of $615,555. No one customer exceeded 10% of accounts receivable as of December 31, 2023. As of December 31, 2022, amounts due from four customers exceeded 10% of accounts receivable individually and totaled approximately 94% of accounts receivable in the aggregate.
Other Receivable	Other Receivable Other receivable represents the Employee Retention Tax Credit receivable (“ERTC receivable”) of $0 and $209,810 as of December 31, 2023 and 2022, respectively. The Employee Retention Credit (ERC) is a refundable tax credit for businesses that continued to pay employees while shut down due to the COVID-19 pandemic or had significant declines in gross receipts from March 13, 2020 to December 31, 2021. Eligible employers can claim the ERC on an original or adjusted employment tax return for a period within those dates. For 2021, the employee retention credit (ERC) is a quarterly tax credit against the employer’s share of certain payroll taxes. The tax credit is 70% of the first $10,000 in wages per employee in each quarter of 2021, capped at $7,000 per employee per calendar quarter. The Company calculated the 2021 ERC based on the criteria above. Qualifying wages were reduced by the funds received from Payroll Protection Program. The Internal Revenue Service approved all ERC filings as submitted and the final payment was received in January of 2023.
Inventories	Inventories Work in progress, work in progress – shipping and consumables, and work in progress – labor costs reported in inventories are carried at the lower of cost or net realizable value. Cost is determined on the basis of the direct and indirect costs that are directly attributable. The measurement of work in progress inventories is generally based on the weighted average method. Finished goods inventory is comprised of vehicles for which the build is completed but title has not been legally transferred, or in some cases, the vehicle has not been delivered. The measurement of finished goods inventories is the total cost of the materials, shipping and consumables, and labor attributed to the build of each specific completed vehicle. Overhead costs are allocated to inventory based on the rate of inventory turned for the period.
Property and Equipment	Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Depreciation is calculated using the straight-line method over the asset’s estimated useful life of 5 to 15 years. Expenditures for maintenance and repairs are expensed as incurred. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is reflected in earnings.
Long-Lived Assets	Long-Lived Assets The Company follows a “primary asset” approach to determine the cash flow estimation period for a group of assets and liabilities that represents the unit of accounting for a long-lived asset to be held and used. Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should impairment in value be indicated, the carrying value of the assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. No impairments were recognized for the years ended December 31, 2023 and 2022.
Sales and Marketing	Sales and Marketing The Company follows the policy of charging the costs of sales and marketing to expense as incurred. The Company charged to operations $641,831 and $405,446 as sales and marketing costs for the years ended December 31, 2023 and 2022, respectively.
Income taxes	Income Taxes Prior to the Business Combination on December 13, 2023, the Company was an S corporation. As an S corporation, the Company was not directly liable for federal income taxes. As of the date of the Business Combination, the operations of the Company ceased to be taxed as a S corporation resulting in a change in tax status for federal and state income tax purposes. Management has evaluated the Company’s tax positions, including its previous status as a pass-through entity for federal and state tax purposes, and has determined that the Company has taken no uncertain tax positions that require adjustment to the consolidated financial statements. The Company’s reserve related to uncertain tax positions was zero as of December 31, 2023 and 2022.
Loss Per Share	Loss Per Share The Company accounts for net loss per share in accordance with Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”), which requires presentation of basic and diluted earnings per share (“EPS”) on the face of the statement of operations for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares. Diluted net loss per share is calculated by including any potentially dilutive share issuances in the denominator. For the year ended December 31, 2023 and 2022, all potentially dilutive securities were not included in the calculation of diluted net income (loss) per share as their effect would be anti-dilutive.
Leases	Leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use asset (“ROU asset”) and short-term and long-term lease liability are included on the face of the consolidated balance sheets. ROU asset represents the right to use an underlying asset for the lease term and lease liability represents the Company’s obligation to make lease payments arising from the lease. Operating lease ROU asset and liability are recognized at commencement date based on the present value of lease payments over the lease term. As the Company’s lease does not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at commencement date over the respective lease term in determining the present value of lease payments. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. For lease agreements with terms less than 12 months, the Company has elected the short-term lease measurement and recognition exemption, and it recognizes such lease payments on a straight-line basis over the lease term.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company calculates the fair value of its assets and liabilities which qualify as financial instruments and includes this additional information in the notes to the consolidated financial statements when the fair value is different than the carrying value of these financial instruments. The estimated fair value of cash, accounts receivable, accounts payable and accrued expenses, and loan payable approximate their carrying amounts due to the relatively short maturity of these instruments. The carrying value of lease liability also approximates fair value since the instrument bears market rates of interest. None of these instruments are held for trading purposes.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.
Warrants	Warrants The Company determines the accounting classification of warrants it issues as either liability or equity classified by first assessing whether the warrants meet liability classification in accordance with ASC 480-10, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity (“ASC 480”), then in accordance with ASC 815-40 (“ASC 815”), Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock. Under ASC 480, warrants are considered liability classified if the warrants are mandatorily redeemable, obligate the Company to settle the warrants or the underlying shares by paying cash or other assets, or warrants that must or may require settlement by issuing variable number of shares. If warrants do not meet liability classification under ASC 480, the Company assesses the requirements under ASC 815, which states that contracts that require or may require the issuer to settle the contract for cash are liabilities recorded at fair value, irrespective of the likelihood of the transaction occurring that triggers the net cash settlement feature. If the warrants do not require liability classification under ASC 815, and in order to conclude equity classification, the Company also assesses whether the warrants are indexed to its Common Stock and whether the warrants are classified as equity under ASC 815 or other applicable GAAP. After all relevant assessments, the Company concludes whether the warrants are classified as liability or equity. The Company accounts for the Common Share Warrants and the Preferred Share Warrants (as defined in Note 13) (collectively, with the Common Share Warrants, the “Warrants”) in accordance with the guidance contained in ASC 815-40 under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Liability classified warrants require fair value accounting at issuance and subsequent to initial issuance with all changes in fair value after the issuance date recorded in the statements of operations. Equity classified warrants only require fair value accounting at issuance with no changes recognized subsequent to the issuance date.
Reclassification	Reclassification Certain prior period amounts have been reclassified to conform to the current period presentation in the consolidated financial statements and these accompanying notes. The reclassifications did not have a material impact on the Company’s consolidated financial statements and related disclosures. The impact on any prior period disclosures was immaterial.
Redeemable Preferred Stock	Redeemable Preferred Stock Accounting for convertible or redeemable equity instruments in the Company’s own equity requires an evaluation of the hybrid security to determine if liability classification is required under ASC 480-10. Liability classification is required for freestanding financial instruments that are not debt in legal form and are: (1) subject to an unconditional obligation requiring the issuer to redeem the instrument by transferring assets (i.e. mandatorily redeemable), (2) instruments other than equity shares that embody an obligation of the issuer to repurchase its equity shares, or (3) certain types of instruments that obligate the issuer to issue a variable number of equity shares. Securities that do not meet the scoping criteria to be classified as a liability under ASC 480 are subject to redeemable equity guidance, which prescribes securities that may be subject to redemption upon an event not solely within the control of the issuer to be classified outside permanent equity (i.e., classified in temporary equity). Securities classified in temporary equity are initially measured at the proceeds received, net of issuance costs and excluding the fair value of bifurcated embedded derivatives (if any). Subsequent measurement of the carrying value is not required unless the instrument is probable of becoming redeemable or is currently redeemable. When the instruments are currently redeemable or probable of becoming redeemable, the Company will recognize changes in the redemption value immediately as they occur and adjust the carrying value of the security to equal the then current maximum redemption value at the end of each reporting period.
Convertible Note	Convertible Note The Company determined the fair value option of the Convertible Note, as described in Note 12, was not appropriate. As such, the Company accounted for the Convertible Note, analyzing the conversion options embedded in convertible notes in accordance with ASC 815. ASC 815 generally requires companies to bifurcate conversion options embedded in convertible notes from their host instruments and to account for them as free-standing derivative financial instruments. The Company reviews the terms of convertible debt issued to determine whether there are embedded derivative instruments, including embedded conversion options, which are required to be bifurcated and accounted for separately as derivative financial instruments. In circumstances where the host instrument contains more than one embedded derivative instrument, including the conversion option, that is required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the equity or convertible debt instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds received are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the host instruments themselves, usually resulting in those instruments being recorded at a discount from their face value. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In September 2022, the FASB issued ASU No. 2022-04, “Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations,” which is intended to enhance the transparency surrounding the use of supplier finance programs. The guidance requires companies that use supplier finance programs to make annual disclosures about the program’s key terms, the balance sheet presentation of related amounts, the confirmed amount outstanding at the end of the period and associated roll forward information. Only the amount outstanding at the end of the period must be disclosed in interim periods. The guidance does not affect the recognition, measurement or financial statement presentation of supplier finance program obligations. The Company adopted the guidance when it became effective on January 1, 2023, except for the roll forward information, which is effective for fiscal years beginning after December 15, 2023. The Company does not have any supplier finance programs and accordingly, the adoption did not have a material impact on the Company’s consolidated financial statements, and the Company does not believe the impact of adopting the roll-forward requirement in this accounting standard update will be material to the consolidated financial statements. In October 2021, the FASB issued ASU No. 2021-08, “Accounting for Contract Assets and Contract Liabilities from Contracts with Customers” (Topic 805). This ASU requires an acquirer in a business combination to recognize and measure contract assets and contract liabilities (deferred revenue) from acquired contracts using the revenue recognition guidance in Topic 606. At the acquisition date, the acquirer applies the revenue model as if it had originated the acquired contracts. For the Company, the new guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Adoption of the ASU should be applied prospectively. Early adoption is also permitted, including adoption in an interim period. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements. 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 contractual sale restrictions are not considered in measuring fair value of equity securities and requires additional disclosures for equity securities subject to contractual sale restrictions. The standard is effective for public companies for fiscal years beginning after December 15, 2023. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and related disclosures. In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” which will add required disclosures of significant expenses for each reportable segment, as well as certain other disclosures to help investors understand how the CODM evaluates segment expenses and operating results. The new standard will also allow disclosure of multiple measures of segment profitability, if those measures are used to allocate resources and assess performance. The amendments will be effective for public companies for fiscal years beginning after December 15, 2023. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. The standard will be effective for public companies for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326). This standard requires a new method for recognizing credit losses that is referred to as the current expected credit loss (“CECL”) method. The CECL method requires the recognition of all losses expected over the life of a financial instrument upon origination or purchase of the instrument unless the Company elects to recognize such instruments at fair value with changes in profit and loss (the fair value option). This standard is effective for the Company for fiscal years beginning after December 15, 2022. The Company opted to early adopt ASU 2016-13 as of December 31, 2022 and the adoption did not have a material impact on the Company’s consolidated financial statements.

Correction of Previously Issu_2

Correction of Previously Issued Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Correction of Previously Issued Financial Statements [Abstract]
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Balance Sheet	The impact of the restatements on the line items within the previously reported Audited Consolidated Balance Sheets for the years ended December 31, 2023 and 2022 previously filed is as follows: Balance Sheet as of December 31, 2022 As Previously Adjustment As Restated Accounts receivable, net $ - $ 615,555 $ 615,555 Inventories $ 6,065,612 $ 1,728,313 $ 7,793,925 Prepaid and other current assets $ 68,419 $ 220,651 $ 289,070 Total current assets $ 9,858,723 $ 2,564,520 $ 12,423,243 Property and equipment, net $ 570,824 $ (8,280 ) $ 562,544 Total assets $ 14,402,141 $ 2,556,240 $ 16,958,381 Accounts payable $ 486,816 $ 212,093 $ 698,909 Accrued expenses $ 193,424 $ 49,327 $ 242,751 Deferred revenue $ 14,166,030 $ 3,327,598 $ 17,493,628 Other payable $ 362,234 $ (111,708 ) $ 250,526 Total current liabilities $ 15,411,627 $ 3,477,310 $ 18,888,937 Total liabilities $ 19,801,285 $ 3,477,310 $ 23,278,595 Additional paid in capital $ 2,474 $ (2,474 ) $ - Accumulated deficit $ (5,404,018 ) $ (918,596 ) $ (6,322,614 ) Total stockholders’ deficit $ (5,399,144 ) $ (921,070 ) $ (6,320,214 ) Total liabilities and stockholders’ deficit $ 14,402,141 $ 2,556,240 $ 16,958,381 Balance Sheet as of December 31, 2023 As Previously Adjustment As Restated Inventories $ 11,799,304 $ (2,191,538 ) $ 9,607,766 Total current assets $ 19,967,521 $ (2,191,538 ) $ 17,775,983 Property and equipment, net $ 968,677 $ (55,580 ) $ 913,097 Deferred tax asset $ 515,444 $ 322,611 $ 838,055 Total assets $ 25,292,623 $ (1,924,507 ) $ 23,368,116 Accounts payable $ 768,812 $ 129,633 $ 898,445 Accrued expenses $ 687,000 $ 92,695 $ 779,695 Deferred revenue $ 17,596,512 $ (1,405,651 ) $ 16,190,861 Other payable $ 1,533,815 $ 16,048 $ 1,549,863 Total current liabilities $ 20,901,042 $ (1,167,275 ) $ 19,733,767 Warrant liabilities, at fair value $ - $ 26,283 $ 26,283 Conversion option liability, at fair value $ - $ 2,724 $ 2,724 Convertible note $ 10,683,452 $ (29,008 ) $ 10,654,444 Total liabilities $ 35,311,676 $ (1,167,275 ) $ 34,144,401 Accumulated deficit $ (10,022,240 ) $ (757,235 ) $ (10,779,475 ) Total stockholders’ deficit $ (10,019,053 ) $ (757,235 ) $ (10,776,288 ) Total liabilities and stockholders’ deficit $ 25,292,623 $ (1,924,507 ) $ 23,368,116
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statement of Operations	The impact of the restatements on the line items within the previously reported Audited Consolidated Statement of Operations for the years ended December 31, 2023 and 2022 previously filed in is as follows: Statement of Operations for the year ended December 31, 2022 As Previously Adjustment As Restated Revenue, net $ 12,343,745 $ (2,725,816 ) $ 9,617,929 Cost of goods sold $ 10,648,868 $ (1,995,893 ) $ 8,652,975 Gross profit $ 1,694,877 $ (729,923 ) $ 964,954 Sales and marketing expenses $ 299,388 $ 106,058 $ 405,446 General and administrative expenses $ 3,285,140 $ (194,716 ) $ 3,090,424 Provision for credit losses $ - $ 15,000 $ 15,000 Depreciation and amortization expenses $ 72,303 $ (13,411 ) $ 58,892 Total operating expenses $ 3,656,831 $ (87,069 ) $ 3,569,762 Loss from operations $ (1,961,954 ) $ (642,854 ) $ (2,604,808 ) Loss on sale of asset $ (56,454 ) $ (56,338 ) $ (112,792 ) Consignment income $ 539,659 $ (238,723 ) $ 300,936 Other income (expense), net $ 38,699 $ (42,573 ) $ (3,874 ) Total other income, net $ 502,904 $ (337,634 ) $ 165,270 Net loss $ (1,459,050 ) $ (980,488 ) $ (2,439,538 ) Net loss per common share, basic and diluted $ (0.06 ) $ (0.04 ) $ (0.10 ) Statement of Operations for the year ended December 31, 2023 As Previously Adjustment As Restated Revenue, net $ 15,123,596 $ 4,369,010 $ 19,492,606 Cost of goods sold $ 10,874,358 $ 4,095,325 $ 14,969,683 Gross profit $ 4,249,238 $ 273,685 $ 4,522,923 Sales and marketing expenses $ 487,586 $ 154,245 $ 641,831 General and administrative expenses $ 5,240,230 $ (95,629 ) $ 5,144,601 Provision for credit losses $ - $ 123,562 $ 123,562 Depreciation and amortization expenses $ 156,962 $ (8,199 ) $ 148,763 Total operating expenses $ 5,884,778 $ 173,979 $ 6,058,757 Loss from operations $ (1,635,540 ) $ 99,706 $ (1,535,834 ) Consignment income $ 86,370 $ 19,983 $ 106,353 Other income, net $ 85,142 $ (19,193 ) $ 65,949 Total other income (expense), net $ (481,917 ) $ 790 $ (481,127 ) Loss before income tax benefit $ (2,117,457 ) $ 100,496 $ (2,016,961 ) Income tax benefit $ 515,444 $ 322,611 $ 838,055 Net loss $ (1,602,013 ) $ 423,107 $ (1,178,906 ) Net loss per common share, basic and diluted $ (0.07 ) $ 0.02 $ (0.05 )
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statements of Changes in Stockholders’ Deficit	The impact of the restatements on the line items within the previously reported Audited Consolidated Statements of Changes in Stockholders’ Deficit for the years ended December 31, 2023 and 2022, previously filed is as follows: Statement of Changes in Stockholders’ Deficit for the year ended December 31, 2022 As Previously Adjustment As Restated Additional paid in capital: Stockholder contributions $ 2,474 $ (2,474 ) $ - Balance – December 31, 2022, restated $ 2,474 $ (2,474 ) $ - Accumulated Deficit: Balance – January 1, 2022, restated $ (3,662,933 ) $ (218,743 ) $ (3,881,676 ) Balance – January 1, 2022, restated $ (3,664,333 ) $ (218,743 ) $ (3,883,076 ) Stockholder distributions $ (280,635 ) $ 280,635 $ - Net loss $ (1,459,050 ) $ (980,488 ) $ (2,439,538 ) Balance – December 31, 2022, restated $ (5,404,018 ) $ (918,596 ) $ (6,322,614 ) Total stockholders’ deficit Balance – December 31, 2021, restated $ (3,661,933 ) $ (218,743 ) $ (3,880,676 ) Stockholder contributions $ 2,474 $ (2,474 ) $ - Net loss $ (1,459,050 ) $ (980,488 ) $ (2,439,538 ) Balance – December 31, 2022, restated $ (5,399,144 ) $ (921,070 ) $ (6,320,214 ) Statement of Changes in Stockholders’ Deficit for the year ended December 31, 2023 As Previously Adjustment As Restated Additional paid in capital: Assets and liabilities assumed from the SPAC $ (97,221 ) $ 2,474 $ (94,747 ) Accumulated Deficit: Stockholder distributions $ (2,350,720 ) $ 21,363 $ (2,329,357 ) Forgiveness of stockholder loans $ - $ (280,635 ) $ (280,635 ) Assets and liabilities assumed from the SPAC $ (665,489 ) $ (2,474 ) $ (667,963 ) Net loss $ (1,602,013 ) $ 423,107 $ (1,178,906 ) Balance – December 31, 2023 $ (10,022,240 ) $ (757,235 ) $ (10,779,475 ) Total stockholders’ deficit Stockholder distributions $ (2,350,720 $ 21,363 $ (2,329,357 ) Net loss $ (1,602,013 ) $ 423,107 $ (1,178,906 ) Balance – December 31, 2023 $ (10,019,053 ) $ (757,235 ) $ (10,776,288 )
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statement of Cash Flows	The impact of the restatements on the line items within the previously reported Audited Consolidated Statements of Cash Flows for the years ended December 31, 2023 and 2022, previously filed is as follows: Statement of Cash Flows for the year ended December 31, 2022 As Previously Adjustment As Restated Net loss $ (1,459,050 ) $ (980,488 ) $ (2,439,538 ) Adjustments to reconcile net income to net cash Depreciation expense $ 72,303 $ (13,411 ) $ 58,892 Provision for credit losses $ - $ 15,000 $ 15,000 Loss on sale of asset $ 56,454 $ 56,338 $ 112,792 Changes in operating assets and liabilities Accounts receivable $ - $ (127,125 ) $ (127,125 ) Inventories $ (703,330 ) $ (1,870,620 ) $ (2,573,950 ) Prepaid and other current assets $ (61,669 ) $ 59,984 $ (1,685 ) Accounts payable $ 227,682 $ 212,092 $ 439,774 Accrued expenses $ 41,953 $ 19,346 $ 61,299 Deferred revenue and customer deposits $ 2,783,050 $ 2,743,067 $ 5,526,117 Other payable $ 302,767 $ (111,708 ) $ 191,059 CASH PROVIDED BY OPERATING ACTIVITIES $ 1,494,130 $ 2,475 $ 1,496,605 CASH FLOWS FROM FINANCING ACTIVITIES Cash contributed by stockholders $ (2,474 ) $ 2,474 $ - CASH USED IN FINANCING ACTIVITIES $ (278,161 ) $ (2,474 ) $ (280,635 ) Statement of Cash Flows for the year ended December 31, 2023 As Previously Adjustment As Restated Net loss $ (1,602,013 ) $ 423,107 $ (1,178,906 ) Adjustments to reconcile net income to net cash Depreciation expense $ 156,962 $ (8,199 ) $ 148,763 Provision for credit losses $ - $ 123,562 $ 123,562 Changes in operating assets and liabilities Accounts receivable $ (481,815 ) $ 973,808 $ 491,993 Inventories $ (5,733,692 ) $ 3,919,851 $ (1,813,841 ) Prepaid and other current assets $ 34,413 $ (59,984 ) $ (25,571 ) Deferred tax asset $ (515,444 ) $ (322,611 ) $ (838,055 ) Accounts payable $ 281,319 $ (81,783 ) $ 199,536 Accrued expenses $ 493,576 $ 43,368 $ 536,944 Deferred revenue and customer deposits $ 3,430,482 $ (4,733,249 ) $ (1,302,767 ) Other payable $ 1,171,581 $ 127,756 $ 1,299,337 CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES $ (2,401,568 ) $ 405,626 $ (1,995,942 ) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of assets $ 554,815 $ (55,499 ) $ 499,316 CASH FLOWS PROVIDED BY (USED IN INVESTING ACTIVITIES $ 554,815 $ (55,499 ) $ 499,316 CASH FLOWS FROM FINANCING ACTIVITIES Assets and liabilities assumed from Business Combination Cash distributed to stockholders $ (97,221 ) $ (665,489 ) $ (762,710 ) CASH USED IN FINANCING ACTIVITIES $ (2,533,721 ) $ 204,364 $ (2,329,357 ) CASH USED PROVIDED BY(USED IN) FINANCING ACTIVITIES $ 7,575,712 $ (461,126 ) $ 7,114,586

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Company's Net Revenues Disaggregated by Product Category	The following table summarizes the Company’s net revenues disaggregated by product category: Year Ended December 31 2023 2022 As Restated As Restated Parts $ 41,341 $ 98,694 Builds 19,317,837 9,345,535 Service 30,950 31,469 Warranty 102,478 142,231 Total revenues, net $ 19,492,606 $ 9,617,929
Schedule of Contract Liability and Remaining Performance Obligations	Contract Liability and remaining performance obligations 2023 2022 As Restated As Restated Beginning balance, January 1 $ 17,493,628 $ 11,932,645 Additional deposits received 17,454,370 14,991,842 Revenue Recognized during the year at a point-in-time (18,757,137 ) (9,430,859 ) Ending balance, December 31 $ 16,190,861 $ 17,493,628

Recapitalization (Tables)

Recapitalization (Tables)	12 Months Ended
	Dec. 31, 2023
Recapitalization [Abstract]
Schedule of Consolidated Statement of Changes in Stockholders’ Deficit	The following table reconciles the elements of the Business Combination to the consolidated statement of changes in stockholders’ deficit for the period ended December 31, 2023: Cash-trust and cash, net of redemptions $ 241,329 Less: transaction expenses paid (241,329 ) Net proceeds from the Business Combination — Less: recognition of SPAC closing balance sheet (762,710 ) Reverse recapitalization, net $ (762,710 )
Schedule of Number of Shares of Common Stock Issued Immediately Following the Consummation of the Business Combination	The number of shares of Common Stock issued immediately following the consummation of the Business Combination were: EFHAC Class A common stock, outstanding prior to the Business Combination 11,500,000 Less: Redemption of EFHAC Class A common stock (11,477,525 ) Class A common stock of EFHAC 22,475 EFHAC public rights shares outstanding 1,437,500 EFHAC founder shares outstanding 2,875,000 EFHAC private shares outstanding 257,500 EFHAC private rights shares outstanding 32,187 EFHAC shares issued to EF Hutton (underwriter) (1) 750,000 Business Combination shares 5,374,662 ECD Shares 26,500,000 Common Stock immediately after the Business Combination 31,874,662 (1) Excludes 25,000 shares granted to Ben Piggott which were issued in January 2024, and recorded as a share issuance liability in other payable on the consolidated balance sheet at December 31, 2023.
Schedule of Number of ECD Shares	The number of ECD shares was determined as follows: ECD Shares ECD Class A Common Stock (before Defender SPV shares) 100 24,000,000

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2023
Inventories [Abstract]
Schedule of Inventories	Inventories consisted of the following: December 31, 2023 2022 As Restated As Restated Inventory – work in progress $ 1,494,795 $ 1,378,822 Inventory – work in progress shipping and consumables 373,979 276,670 Inventory – work in progress labor 421,880 347,773 Resale inventory 1,110,620 - Overhead allocated to inventory 458,258 558,168 Finished goods 5,748,234 5,232,492 Total inventory $ 9,607,766 $ 7,793,925

Prepaid and Other Current Ass_2

Prepaid and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Prepaid and Other Current Assets [Abstract]
Schedule of Prepaid and Other Current Assets	Prepaid and other current assets consisted of the following: December 31, 2023 2022 As Restated Prepaid expenses $ 34,006 $ 4,785 Stockholder loans - 280,635 Advances to employees - 3,650 $ 34,006 $ 289,070

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following: December 31, 2023 2022 As Restated As Restated Computer equipment $ 10,636 $ 10,636 Office furniture 36,412 36,412 Manufacturing equipment 647,875 629,920 Vehicles 456,360 — 1,151,283 676,968 Less: accumulated depreciation (238,186 ) (114,424 ) $ 913,097 $ 562,544

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of Maturity Analysis Under the Lease Agreement	Maturity analysis under the lease agreements are as follows: Total 2024 $ 557,703 2025 575,360 2026 535,719 2027 492,318 2028 508,885 2029 and beyond 2,765,250 5,435,235 Less: present value discount (1,393,149 ) Lease liability $ 4,042,086
Schedule of Company’s Leases	Qualitative information regarding the Company’s leases is as follows: The Years Ended 2023 2022 Lease expenses Operating lease expenses $ 591,588 $ 189,893 Variable and other lease costs 5,395 - Total lease cost $ 596,983 $ 189,893 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 506,783 $ 91,392 Weighted-average remaining lease term (in years): Operating leases 9.53 10.72 Weighted-average discount rate: Operating leases 6.3 % 6.3 %

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Accrued Expenses [Abstract]
Schedule of Accrued Expenses	Accrued expenses consisted of the following: December 31 2023 2022 As Restated As Restated Accrued commission $ 6,000 $ 6,000 Accrued interest 113,000 — Accrued bonuses 150,000 — Accrued expenses, other 131,859 — Warranty reserve 89,430 75,735 Accrued payroll 289,406 161,016 $ 779,695 $ 242,751

Other Payable (Tables)

Other Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Other Payable [Abstract]
Schedule of Other Payable	Other payable consisted of the following: December 31 2023 2022 As Restated As Restated PPG payable (as defined below) $ 167,042 $ 238,026 Income tax payable 1,115,559 — Share issuance liability 250,000 Other 17,262 12,500 $ 1,549,863 $ 250,526

Loan Payable (Tables)

Loan Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Loan Payable [Abstract]
Schedule of Outstanding Convertible Note	The table below summarizes the outstanding Convertible Note as of December 31, 2023 and 2022: December 31, December 31, Principal value of Convertible Note $ 15,819,209 $ - Debt discount, net of amortization (5,164,765 ) $ - Convertible Note payable $ 10,654,444 $ -

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Measurements [Abstract]
Schedule of Assets and Liabilities Subject to Fair Value Measurements	Assets and liabilities subject to fair value measurements are as follows: As of December 31, 2023 Level 1 Level 2 Level 3 Total Liabilities Warrant liabilities – Common Share Warrants $ - $ - $ 26,283 $ 26,283 Warrant liabilities – Preferred Share Warrants - - - - Derivative Liability - - 2,724 2,724 Total liabilities $ - $ - $ 29,007 $ 29,007
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants	The following table provides quantitative information regarding Level 3 fair value measurements for Common Share Warrants and Preferred Share Warrants as of December 31, 2023. Preferred Common Exercise price $ 17.58 $ 11.50 Share price $ 1.23 $ 1.23 Volatility 40.65 % 40.65 % Expected life 1.00 5.95 Risk-free rate 4.01 % 4.01 % Dividend yield - The following table provides quantitative information regarding Level 3 fair value measurements for the conversion upon the event of default derivative liability as of December 31, 2023. December 31, Exercise price $ 10.00 Share price $ 1.23 Volatility 40.65 % Expected life 2.95 Risk-free rate 4.01 % Dividend yield -
Schedule of Summary of the Changes in the Fair Value of the Private Warrants and Representative’s Warrants, a Level 3 Liability, Measured on a Recurring Basis	The following table presents a summary of the changes in the fair value of the Private Warrants and Representative’s Warrants, a Level 3 liability, measured on a recurring basis. Common Share Preferred Share Warrant Fair value as of December 31, 2022 $ - $ - $ - Initial measurement, December 31, 2023 26,283 - 26,283 Fair value as of December 31, 2023 $ 26,283 $ - $ 26,283 The following table presents a summary of the changes in the fair value of the conversion upon the event of default derivative liability, a Level 3 liability, measured on a recurring basis. Derivative Fair value as of December 31, 2022 $ - Initial measurement, December 31, 2023 2,724 Fair value as of December 31, 2023 $ 2,724

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Components of the Provision (Benefit) for Income Taxes	The components of the provision (benefit) for income taxes were as follows (in thousands): For the Deferred: Federal $ (656,193 ) State and local (181,862 ) Foreign (127,915 ) Total deferred provision (benefit) (965,970 ) Change in valuation allowance 127,915 Total provision (benefit) for income taxes $ 838,055
Schedule of Effective Tax Rate	The effective tax rate differs from the statutory tax rates as follows (in thousands): For the Tax at statutory federal rate 21.00 % State income tax 5.39 % Change in tax status 9.11 % Foreign tax rate differential 0.77 % Valuation allowance (4.80 )% Other (0.04 )% Provision (benefit) for income taxes 31.43 %
Schedule of Deferred Income Tax Assets and Liabilities	The components of the deferred income tax assets and liabilities were as follows (in thousands): December 31, Deferred tax assets: Net operating losses and tax credit carry-forward $ 708,879 Lease liabilities 1,024,083 Organizational start-up costs 176,689 Bonus accrual 38,017 Warranty reserve 22,666 OID on convertible notes 6,414 Gross deferred tax asset $ 1,976,848 Less valuation allowance (127,915 ) Net deferred tax asset $ 1,848,933 Deferred tax liabilities: Depreciation expense $ 57,417 Right of use assets 953,461 Total deferred tax liability $ 1,010,878 Net deferred tax asset (liability) $ 838,055

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Company’s Expenses Incurred With Related Parties	The following table shows the Company’s expenses incurred with related parties and the relationship: Year Ended December 31 Relationship 2023 2022 Luxury Automotive Transport, Inc. Company owned by stockholder’s relative $ 196,425 $ 247,193 British Food Stop Company owned by stockholders’ relative 16,336 - Wallace USA Company owned by stockholder - 51,996 Karen Wallace Stockholder’s relative - 1,331 Total expenses, net $ 212,761 $ 300,520

Nature of Operations (Details)

Nature of Operations (Details)	12 Months Ended
	Dec. 31, 2023
Nature of Operations [Abstract]
Entity incorporation date	Jul. 16, 2021

Correction of Previously Issu_3

Correction of Previously Issued Financial Statements - Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Balance Sheet (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Balance Sheet [Line Items]
Accounts receivable, net		$ 615,555
Inventories	9,607,766	7,793,925
Prepaid and other current assets	34,006	289,070
Total current assets	17,775,983	12,423,243
Property and equipment, net	913,097	562,544
Deferred tax asset	838,055
Total assets	23,368,116	16,958,381
Accounts payable	898,445	698,909
Accrued expenses	779,695	242,751
Deferred revenue	16,190,861	17,493,628	$ 11,932,645
Other payable	1,549,863	250,526
Total current liabilities	19,733,767	18,888,937
Warrant liabilities, at fair value	26,283
Conversion option liability, at fair value	2,724
Convertible note	10,654,444
Total liabilities	34,144,401	23,278,595
Additional paid in capital
Accumulated deficit	(10,779,475)	(6,322,614)
Total stockholders’ deficit	(10,776,288)	(6,320,214)	(3,880,676)
Total liabilities and stockholders’ deficit	23,368,116	16,958,381
As Previously Reported [Member]
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Balance Sheet [Line Items]
Accounts receivable, net
Inventories	11,799,304	6,065,612
Prepaid and other current assets		68,419
Total current assets	19,967,521	9,858,723
Property and equipment, net	968,677	570,824
Deferred tax asset	515,444
Total assets	25,292,623	14,402,141
Accounts payable	768,812	486,816
Accrued expenses	687,000	193,424
Deferred revenue	17,596,512	14,166,030
Other payable	1,533,815	362,234
Total current liabilities	20,901,042	15,411,627
Warrant liabilities, at fair value
Conversion option liability, at fair value
Convertible note	10,683,452
Total liabilities	35,311,676	19,801,285
Additional paid in capital		2,474
Accumulated deficit	(10,022,240)	(5,404,018)
Total stockholders’ deficit	(10,019,053)	(5,399,144)	(3,661,933)
Total liabilities and stockholders’ deficit	25,292,623	14,402,141
Adjustment [Member]
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Balance Sheet [Line Items]
Accounts receivable, net		615,555
Inventories	(2,191,538)	1,728,313
Prepaid and other current assets		220,651
Total current assets	(2,191,538)	2,564,520
Property and equipment, net	(55,580)	(8,280)
Deferred tax asset	322,611
Total assets	(1,924,507)	2,556,240
Accounts payable	129,633	212,093
Accrued expenses	92,695	49,327
Deferred revenue	(1,405,651)	3,327,598
Other payable	16,048	(111,708)
Total current liabilities	(1,167,275)	3,477,310
Warrant liabilities, at fair value	26,283
Conversion option liability, at fair value	2,724
Convertible note	(29,008)
Total liabilities	(1,167,275)	3,477,310
Additional paid in capital		(2,474)
Accumulated deficit	(757,235)	(918,596)
Total stockholders’ deficit	(757,235)	(921,070)	$ (218,743)
Total liabilities and stockholders’ deficit	$ (1,924,507)	$ 2,556,240

Correction of Previously Issu_4

Correction of Previously Issued Financial Statements - Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statement of Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statement of Operations [Line Items]
Revenue, net	$ 19,492,606	$ 9,617,929
Cost of goods sold	14,969,683	8,652,975
Gross profit	4,522,923	964,954
Sales and marketing expenses	641,831	405,446
General and administrative expenses	5,144,601	3,090,424
Provision for credit losses	123,562	15,000
Depreciation and amortization expenses	148,763	58,892
Total operating expenses	6,058,757	3,569,762
Loss from operations	(1,535,834)	(2,604,808)
Loss on sale of asset		(112,792)
Consignment income	106,353	300,936
Other income (expense), net	65,949	(3,874)
Total other income (expense), net	(481,127)	165,270
Loss before income tax benefit	(2,016,961)	(2,439,538)
Income tax benefit	838,055
Net loss	$ (1,178,906)	$ (2,439,538)
Net loss per common share, basic (in Dollars per share)	$ (0.05)	$ (0.1)
Net loss per common share, diluted (in Dollars per share)	$ (0.05)	$ (0.1)
As Previously Reported [Member]
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statement of Operations [Line Items]
Revenue, net	$ 15,123,596	$ 12,343,745
Cost of goods sold	10,874,358	10,648,868
Gross profit	4,249,238	1,694,877
Sales and marketing expenses	487,586	299,388
General and administrative expenses	5,240,230	3,285,140
Provision for credit losses
Depreciation and amortization expenses	156,962	72,303
Total operating expenses	5,884,778	3,656,831
Loss from operations	(1,635,540)	(1,961,954)
Loss on sale of asset		(56,454)
Consignment income	86,370	539,659
Other income (expense), net	85,142	38,699
Total other income (expense), net	(481,917)	502,904
Loss before income tax benefit	(2,117,457)
Income tax benefit	515,444
Net loss	$ (1,602,013)	$ (1,459,050)
Net loss per common share, basic (in Dollars per share)	$ (0.07)	$ (0.06)
Net loss per common share, diluted (in Dollars per share)	$ (0.07)	$ (0.06)
Adjustment [Member]
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statement of Operations [Line Items]
Revenue, net	$ 4,369,010	$ (2,725,816)
Cost of goods sold	4,095,325	(1,995,893)
Gross profit	273,685	(729,923)
Sales and marketing expenses	154,245	106,058
General and administrative expenses	(95,629)	(194,716)
Provision for credit losses	123,562	15,000
Depreciation and amortization expenses	(8,199)	(13,411)
Total operating expenses	173,979	(87,069)
Loss from operations	99,706	(642,854)
Loss on sale of asset		(56,338)
Consignment income	19,983	(238,723)
Other income (expense), net	(19,193)	(42,573)
Total other income (expense), net	790	(337,634)
Loss before income tax benefit	100,496
Income tax benefit	322,611
Net loss	$ 423,107	$ (980,488)
Net loss per common share, basic (in Dollars per share)	$ 0.02	$ (0.04)
Net loss per common share, diluted (in Dollars per share)	$ 0.02	$ (0.04)

Correction of Previously Issu_5

Correction of Previously Issued Financial Statements - Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statements of Changes in Stockholders’ Deficit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Additional paid in capital:
Stockholder contributions
Balance	$ (10,776,288)	(6,320,214)
Accumulated Deficit:
Balance		(3,880,676)
Balance	(6,320,214)	(3,880,676)
Stockholder distributions	(2,329,357)
Net loss	(1,178,906)	(2,439,538)
Additional paid in capital:
Assets and liabilities assumed from the SPAC	(762,710)
Accumulated Deficit:
Forgiveness of stockholder loans	(280,635)
As Previously Reported [Member]
Additional paid in capital:
Stockholder contributions		2,474
Balance	(10,019,053)	(5,399,144)
Accumulated Deficit:
Balance	(5,399,144)	(3,661,933)
Stockholder distributions	2,350,720
Net loss	(1,602,013)	(1,459,050)
Adjustment [Member]
Additional paid in capital:
Stockholder contributions		(2,474)
Balance	(757,235)	(921,070)
Accumulated Deficit:
Balance	(921,070)	(218,743)
Stockholder distributions	21,363
Net loss	423,107	(980,488)
Additional Paid in Capital [Member]
Additional paid in capital:
Stockholder contributions
Balance
Accumulated Deficit:
Balance
Balance
Stockholder distributions
Net loss
Additional paid in capital:
Assets and liabilities assumed from the SPAC	(94,747)
Additional Paid in Capital [Member] | As Previously Reported [Member]
Additional paid in capital:
Stockholder contributions		2,474
Balance		2,474
Accumulated Deficit:
Balance	2,474
Additional paid in capital:
Assets and liabilities assumed from the SPAC	(97,221)
Additional Paid in Capital [Member] | Adjustment [Member]
Additional paid in capital:
Stockholder contributions		(2,474)
Balance		(2,474)
Accumulated Deficit:
Balance	(2,474)
Additional paid in capital:
Assets and liabilities assumed from the SPAC	2,474
Accumulated Deficit [Member]
Additional paid in capital:
Balance	(10,779,475)	(6,322,614)
Accumulated Deficit:
Balance		(3,881,676)
Balance	(6,322,614)	(3,883,076)
Stockholder distributions	(2,329,357)
Net loss	(1,178,906)	(2,439,538)
Additional paid in capital:
Assets and liabilities assumed from the SPAC	(667,963)
Accumulated Deficit:
Forgiveness of stockholder loans	(280,635)
Accumulated Deficit [Member] | As Previously Reported [Member]
Additional paid in capital:
Balance	(10,022,240)	(5,404,018)
Accumulated Deficit:
Balance		(3,662,933)
Balance	(5,404,018)	(3,664,333)
Stockholder distributions	(2,350,720)	(280,635)
Net loss	(1,602,013)	(1,459,050)
Additional paid in capital:
Assets and liabilities assumed from the SPAC	(665,489)
Accumulated Deficit:
Forgiveness of stockholder loans
Accumulated Deficit [Member] | Adjustment [Member]
Additional paid in capital:
Balance	(757,235)	(918,596)
Accumulated Deficit:
Balance		(218,743)
Balance	(918,596)	(218,743)
Stockholder distributions	21,363	280,635
Net loss	423,107	$ (980,488)
Additional paid in capital:
Assets and liabilities assumed from the SPAC	(2,474)
Accumulated Deficit:
Forgiveness of stockholder loans	$ (280,635)

Correction of Previously Issu_6

Correction of Previously Issued Financial Statements - Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statement of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statement of Cash Flows [Line Items]
Net loss	$ (1,178,906)	$ (2,439,538)
Adjustments to reconcile net income to net cash
Depreciation expense	148,763	58,892
Provision for credit losses	123,562	15,000
Loss on sale of asset		112,792
Changes in operating assets and liabilities
Accounts receivable	491,993	(127,125)
Inventories	(1,813,841)	(2,573,950)
Prepaid and other current assets	(25,571)	(1,685)
Deferred tax asset	(838,055)
Accounts payable	199,536	439,774
Accrued expenses	536,944	61,299
Deferred revenue and customer deposits	(1,302,767)	5,526,117
Other payable	1,299,337	191,059
CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(1,995,942)	1,496,605
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of assets	499,316	539,730
CASH FLOWS PROVIDED BY (USED IN0 INVESTING ACTIVITIES	499,316	509,730
CASH FLOWS FROM FINANCING ACTIVITIES
Cash distributed to stockholders	(762,710)
Cash contributed by stockholders	(2,329,357)
CASH USED PROVIDED BY(USED IN) FINANCING ACTIVITIES	7,114,586	(280,635)
As Previously Reported [Member]
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statement of Cash Flows [Line Items]
Net loss	(1,602,013)	(1,459,050)
Adjustments to reconcile net income to net cash
Depreciation expense	156,962	72,303
Provision for credit losses
Loss on sale of asset		56,454
Changes in operating assets and liabilities
Accounts receivable	(481,815)
Inventories	(5,733,692)	(703,330)
Prepaid and other current assets	34,413	(61,669)
Deferred tax asset	(515,444)
Accounts payable	281,319	227,682
Accrued expenses	493,576	41,953
Deferred revenue and customer deposits	3,430,482	2,783,050
Other payable	1,171,581	302,767
CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(2,401,568)	1,494,130
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of assets	554,815
CASH FLOWS PROVIDED BY (USED IN0 INVESTING ACTIVITIES	554,815
CASH FLOWS FROM FINANCING ACTIVITIES
Cash distributed to stockholders	(97,221)
Cash contributed by stockholders	(2,533,721)	(2,474)
CASH USED PROVIDED BY(USED IN) FINANCING ACTIVITIES	7,575,712	(278,161)
Adjustment [Member]
Schedule of Restatements on the Line Items Within the Previously Reported Audited Consolidated Statement of Cash Flows [Line Items]
Net loss	423,107	(980,488)
Adjustments to reconcile net income to net cash
Depreciation expense	(8,199)	(13,411)
Provision for credit losses	123,562	15,000
Loss on sale of asset		56,338
Changes in operating assets and liabilities
Accounts receivable	973,808	(127,125)
Inventories	3,919,851	(1,870,620)
Prepaid and other current assets	(59,984)	59,984
Deferred tax asset	(322,611)
Accounts payable	(81,783)	212,092
Accrued expenses	43,368	19,346
Deferred revenue and customer deposits	(4,733,249)	2,743,067
Other payable	127,756	(111,708)
CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	405,626	2,475
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of assets	(55,499)
CASH FLOWS PROVIDED BY (USED IN0 INVESTING ACTIVITIES	(55,499)
CASH FLOWS FROM FINANCING ACTIVITIES
Cash distributed to stockholders	(665,489)
Cash contributed by stockholders	204,364	2,474
CASH USED PROVIDED BY(USED IN) FINANCING ACTIVITIES	$ (461,126)	$ (2,474)

Liquidity and Capital Resourc_2

Liquidity and Capital Resources (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Liquidity and Capital Resources [Line Items]
Cash and cash equivalents	$ 8,134,211	$ 3,514,883
Working capital deficit	$ 2,000,000
Late charge percentage	12%
Convertible Note [Member]
Liquidity and Capital Resources [Line Items]
Principal amount	$ 15,819,209
Interest rate	5%
Increased interest rate	8%
Conversion price per share (in Dollars per share)	$ 10
Weighted average price (in Dollars per share)	$ 6
Principal amount	$ 1,154,681
Principal amount	$ 1,724,100

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Summary of Significant Accounting Policies [Line Items]
Operating segment	1
Reportable segment	1
Amount of insurance coverage limit	$ 250,000
Percentage of deferred revenue	50%
Extended warranty	1 year
Customer deposits	$ 8,326,469	$ 10,043,817
Deferred revenue	7,864,392	7,449,811
Trade accounts receivable	138,541	630,555
Allowance for doubtful accounts	138,541	15,000
Other recievable		209,810
Tax credit			70%
Wages per employee			$ 10,000
Advertising costs	641,831	405,446
Uncertain tax positions	$ 0	0
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Total consideration percentage	25%
Estimated useful life	5 years
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Total consideration percentage	50%
Estimated useful life	15 years
Trade Accounts Receivable [Member]
Summary of Significant Accounting Policies [Line Items]
Trade accounts receivable	$ 0	615,555
Employee Retention Tax Credit Receivable [Member]
Summary of Significant Accounting Policies [Line Items]
Other recievable	$ 0	$ 209,810
Wages per employee			$ 7,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Schedule of Company's Net Revenues Disaggregated by Product Category (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenues	$ 19,492,606	$ 9,617,929
Parts [Member]
Disaggregation of Revenue [Line Items]
Revenues	41,341	98,694
Builds [Member]
Disaggregation of Revenue [Line Items]
Revenues	19,317,837	9,345,535
Service [Member]
Disaggregation of Revenue [Line Items]
Revenues	30,950	31,469
Warranty [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 102,478	$ 142,231

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Contract Liability and Remaining Performance Obligations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Contract Liability and Remaining Performance Obligations [Abstract]
Beginning balance	$ 17,493,628	$ 11,932,645
Additional deposits received	17,454,370	14,991,842
Revenue Recognized during the year at a point-in-time	(18,757,137)	(9,430,859)
Ending balance	$ 16,190,861	$ 17,493,628

Recapitalization (Details)

Recapitalization (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Oct. 11, 2023	Dec. 31, 2022
Recapitalization [Line Items]
Cash payment (in Dollars)	$ 2,000,000
Common stock, par value (in Dollars per share)	$ 0.0001		$ 0.0001
Conversion of shares	1
Shares granted	25,000
Warrants issued		1,091,525
Redemption share	11,477,525
Aggregate payment (in Dollars)	$ 37,261,500
Common Stock [Member]
Recapitalization [Line Items]
Purchase of warrants	1,091,525
Common Stock [Member] | EFHT [Member]
Recapitalization [Line Items]
Shares of company	26,500,000
Preferred Stock [Member]
Recapitalization [Line Items]
Purchase of warrants	15,819
Preferred Stock [Member] | EFHT [Member]
Recapitalization [Line Items]
Shares of company	25,000
Public Warrants [Member]
Recapitalization [Line Items]
Warrants issued	11,500,000
Private Placement [Member]
Recapitalization [Line Items]
Warrants issued	257,500

Recapitalization - Schedule of

Recapitalization - Schedule of Consolidated Statement of Changes in Stockholders’ Deficit (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Schedule of Consolidated Statement of Changes in Stockholders’ Deficit [Abstract]
Cash-trust and cash, net of redemptions	$ 241,329
Less: transaction expenses paid	(241,329)
Net proceeds from the Business Combination
Less: recognition of SPAC closing balance sheet	(762,710)
Reverse recapitalization, net	$ (762,710)

Recapitalization - Schedule o_2

Recapitalization - Schedule of Number of Shares of Common Stock Issued Immediately Following the Consummation of the Business Combination (Details) - Business Combination [Member]	12 Months Ended
	Dec. 31, 2023 shares
Schedule of Number of Shares of Common Stock Issued Immediately Following the Consummation of the Business Combination [Line Items]
EFHAC Class A common stock, outstanding prior to the Business Combination	11,500,000
Less: Redemption of EFHAC Class A common stock	(11,477,525)
Business Combination shares	5,374,662
ECD Shares	26,500,000
Common Stock immediately after the Business Combination	31,874,662
Class A Common Stock of EFHAC [Member]
Schedule of Number of Shares of Common Stock Issued Immediately Following the Consummation of the Business Combination [Line Items]
Business Combination shares	22,475
EFHAC Public Rights Shares Outstanding [Member]
Schedule of Number of Shares of Common Stock Issued Immediately Following the Consummation of the Business Combination [Line Items]
Business Combination shares	1,437,500
EFHAC Founder Shares Outstanding [Member]
Schedule of Number of Shares of Common Stock Issued Immediately Following the Consummation of the Business Combination [Line Items]
Business Combination shares	2,875,000
EFHAC Private Shares Outstanding [Member]
Schedule of Number of Shares of Common Stock Issued Immediately Following the Consummation of the Business Combination [Line Items]
Business Combination shares	257,500
EFHAC Private Rights Shares Outstanding [Member]
Schedule of Number of Shares of Common Stock Issued Immediately Following the Consummation of the Business Combination [Line Items]
Business Combination shares	32,187
EFHAC Shares Issued to EF Hutton (Underwriter) [Member]
Schedule of Number of Shares of Common Stock Issued Immediately Following the Consummation of the Business Combination [Line Items]
Business Combination shares	750,000	[1]
[1] Excludes 25,000 shares granted to Ben Piggott which were issued in January 2024, and recorded as a share issuance liability in other payable on the consolidated balance sheet at December 31, 2023.

Recapitalization - Schedule o_3

Recapitalization - Schedule of Number of ECD Shares (Details)	12 Months Ended
	Dec. 31, 2023 shares
Schedule of Number of ECD Shares [Abstract]
ECD Shares	100
ECD Shares after conversion ratio	24,000,000

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Inventories [Abstract]
Inventory – work in progress	$ 1,494,795	$ 1,378,822
Inventory – work in progress shipping and consumables	373,979	276,670
Inventory – work in progress labor	421,880	347,773
Resale inventory	1,110,620
Overhead allocated to inventory	458,258	558,168
Finished goods	5,748,234	5,232,492
Total inventory	$ 9,607,766	$ 7,793,925

Prepaid and Other Current Ass_3

Prepaid and Other Current Assets - Schedule of Prepaid and Other Current Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Prepaid and Other Current Assets [Abstract]
Prepaid expenses	$ 34,006	$ 4,785
Stockholder loans		280,635
Advances to employees		3,650
Total	$ 34,006	$ 289,070

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property and Equipment [Abstract]
Depreciation expense	$ 123,762	$ 58,892

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	$ 1,151,283	$ 676,968
Less: accumulated depreciation	(238,186)	(114,424)
Property and equipment, net	913,097	562,544
Computer equipment [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	10,636	10,636
Office furniture [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	36,412	36,412
Manufacturing equipment [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	647,875	629,920
Vehicles [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	$ 456,360

Leases (Details)

Leases (Details) - USD ($)				12 Months Ended
	Mar. 23, 2023	Jan. 01, 2022	Aug. 11, 2021	Dec. 31, 2023	Dec. 31, 2022
Leases [Line Items]
Lease term			137 months
Right-to-use asset and lease liability				$ 3,763,295	$ 3,896,608
Increase in borrowing rate	6.30%	6.30%
Lease expiration date				Dec. 16, 2026
Lease expense				$ 591,588	$ 189,893
Florida [Member]
Leases [Line Items]
Right-to-use asset and lease liability		$ 3,889,555		196,796
UK [Member]
Leases [Line Items]
Right-to-use asset and lease liability				$ 161,047
Increase in borrowing rate				6.30%
Minimum [Member]
Leases [Line Items]
Rental payments			$ 6,512	$ 1,423
Minimum [Member] | Florida [Member]
Leases [Line Items]
Rental payments				5,844
Minimum [Member] | UK [Member]
Leases [Line Items]
Rental payments				3,092
Maximum [Member]
Leases [Line Items]
Rental payments			$ 50,039	2,801
Maximum [Member] | Florida [Member]
Leases [Line Items]
Rental payments				6,171
Maximum [Member] | UK [Member]
Leases [Line Items]
Rental payments				$ 3,401

Leases - Schedule of Maturity A

Leases - Schedule of Maturity Analysis Under the Lease Agreement (Details)	Dec. 31, 2023 USD ($)
Schedule of Maturity Analysis Under the Lease Agreement [Abstract]
2024	$ 557,703
2025	575,360
2026	535,719
2027	492,318
2028	508,885
2029 and beyond	2,765,250
Total maturity lease	5,435,235
Less: present value discount	(1,393,149)
Lease liability	$ 4,042,086

Leases - Schedule of Company_s

Leases - Schedule of Company’s Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Lease expenses
Operating lease expenses	$ 591,588	$ 189,893
Variable and other lease costs	5,395
Total lease cost	596,983	189,893
Cash paid for the amounts included in the measurement of lease liabilities for operating leases:
Operating cash flows	$ 506,783	$ 91,392
Weighted-average remaining lease term (in years):
Operating leases	9 years 6 months 10 days	10 years 8 months 19 days
Weighted-average discount rate:
Operating leases	6.30%	6.30%

Accrued Expenses - Schedule of

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accrued Expenses [Abstract]
Accrued commission	$ 6,000	$ 6,000
Accrued interest	113,000
Accrued bonuses	150,000
Accrued expenses, other	131,859
Warranty reserve	89,430	75,735
Accrued payroll	289,406	161,016
Accrued expenses, Total	$ 779,695	$ 242,751

Other Payable (Details)

Other Payable (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2022
Other Payable [Abstract]
Pre-bate amount			$ 277,642
PPG payable			$ 1,506,349
Working capital	$ 277,642
Other payable	$ 167,042	$ 238,026

Other Payable - Schedule of Oth

Other Payable - Schedule of Other Payable (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Other Payable [Abstract]
PPG payable (as defined below)	$ 167,042	$ 238,026
Income tax payable	1,115,559
Share issuance liability	250,000
Other	17,262	12,500
Other payable	$ 1,549,863	$ 250,526

Loan Payable (Details)

Loan Payable (Details) - USD ($)			1 Months Ended			12 Months Ended
	Oct. 06, 2023	Sep. 28, 2023	Nov. 30, 2023	Oct. 31, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 15, 2021
Loan Payable [Line Items]
Company borrowings							$ 500,000	$ 500,000
Third party rate								20%
Accrued commission							6,000
Loans payable							$ 500,000
Accounts receivables, interest		90%
Loan and security agreement			$ 271,824	$ 271,824	$ 271,824	$ 271,824
Late charge percentage						12%
Common stock par value (in Dollars per share)						$ 0.0001	$ 0.0001
Weighted average price per share (in Dollars per share)	$ 6
Issues equity per share (in Dollars per share)	$ 10
Convertible note original issue discount						$ 2,119,209
Debt issuance costs						3,088,883
Amortization expense						$ 42,901
Securities Purchase Agreement [Member]
Loan Payable [Line Items]
Bear interest rate						8%
Loan principal amount	$ 15,819,209
Prime Interest rate plus	5%					20%
Conversion price per share (in Dollars per share)						$ 10
Lender’s conversion rate	115%
Convertible Note [Member]
Loan Payable [Line Items]
Conversion price per share (in Dollars per share)						$ 10
Accrued interest						$ 113,000	$ 0
Revolving Credit Facility [Member]
Loan Payable [Line Items]
Loan and security agreement		$ 10,000,000
Maximum [Member] | Loan and Security Agreement [Member]
Loan Payable [Line Items]
Bear interest rate		7%
Minimum [Member] | Loan and Security Agreement [Member]
Loan Payable [Line Items]
Bear interest rate		6.50%
Convertible Common Stock [Member]
Loan Payable [Line Items]
Common stock conversion rate						4.99%
Common Stock [Member]
Loan Payable [Line Items]
Common stock par value (in Dollars per share)						$ 1
Common stock conversion rate						4.99%

Loan Payable - Schedule of Outs

Loan Payable - Schedule of Outstanding Convertible Note (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Outstanding Convertible Note [Abstract]
Principal value of Convertible Note	$ 15,819,209
Debt discount, net of amortization	(5,164,765)
Convertible Note payable	$ 10,654,444

Warrant Liabilities (Details)

Warrant Liabilities (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 12, 2023	Dec. 31, 2022
Warrant Liabilities [Line Items]
Exercise price (in Dollars per share)	$ 11.5
Senior Secured Convertible Note [Member]
Warrant Liabilities [Line Items]
Debt Instrument, Face Amount (in Dollars)	$ 14
Common Share Warrants [Member]
Warrant Liabilities [Line Items]
Warrants outstanding	1,091,525
Preferred Share Warrants [Member]
Warrant Liabilities [Line Items]
Warrants outstanding			15,819
Warrants expire	18 months
Common Stock [Member] | Warrant [Member]
Warrant Liabilities [Line Items]
Number of share		1
Exercise price (in Dollars per share)		$ 11.5
Series A Preferred Stock [Member] | Warrant [Member]
Warrant Liabilities [Line Items]
Number of share	1
Exercise price (in Dollars per share)	$ 17.58
Preferred Shares [Member]
Warrant Liabilities [Line Items]
Conversion price	100%

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Assets and Liabilities Subject to Fair Value Measurements (Details)	Dec. 31, 2023 USD ($)
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities	$ 29,007
Level 1 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities
Level 2 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities
Level 3 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities	29,007
Warrant liabilities – Common Share Warrants [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities	26,283
Warrant liabilities – Common Share Warrants [Member] | Level 1 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities
Warrant liabilities – Common Share Warrants [Member] | Level 2 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities
Warrant liabilities – Common Share Warrants [Member] | Level 3 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities	26,283
Warrant liabilities – Preferred Share Warrants [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities
Warrant liabilities – Preferred Share Warrants [Member] | Level 1 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities
Warrant liabilities – Preferred Share Warrants [Member] | Level 2 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities
Warrant liabilities – Preferred Share Warrants [Member] | Level 3 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities
Derivative Liability [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities	2,724
Derivative Liability [Member] | Level 1 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities
Derivative Liability [Member] | Level 2 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities
Derivative Liability [Member] | Level 3 [Member]
Schedule of Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Total liabilities	$ 2,724

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants (Details) - Level 3 [Member]	Dec. 31, 2023
Exercise price [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	10
Exercise price [Member] | Preferred Share Warrant [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	17.58
Exercise price [Member] | Common Share Warrant [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	11.5
Share price [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	1.23
Share price [Member] | Preferred Share Warrant [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	1.23
Share price [Member] | Common Share Warrant [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	1.23
Volatility [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	40.65
Volatility [Member] | Preferred Share Warrant [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	40.65
Volatility [Member] | Common Share Warrant [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	40.65
Expected life [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	2.95
Expected life [Member] | Preferred Share Warrant [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	1
Expected life [Member] | Common Share Warrant [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	5.95
Risk-free rate [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	4.01
Risk-free rate [Member] | Preferred Share Warrant [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	4.01
Risk-free rate [Member] | Common Share Warrant [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements	4.01
Dividend yield [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements
Dividend yield [Member] | Common Share Warrant [Member]
Schedule of Level 3 Fair Value Measurements for Common Share Warrants and Preferred Share Warrants [Line Items]
Fair value measurements

Fair Value Measurements - Sch_3

Fair Value Measurements - Schedule of Summary of the Changes in the Fair Value of the Private Warrants and Representative’s Warrants, a Level 3 Liability, Measured on a Recurring Basis (Details) - Level 3 [Member]	12 Months Ended
	Dec. 31, 2023 USD ($)
Common Share Warrants [Member]
Schedule of Summary of the Changes in the Fair Value of the Private Warrants and Representative’s Warrants, a Level 3 Liability, Measured on a Recurring Basis [Line Items]
Fair value as of beginning
Initial measurement	26,283
Fair value as of ending	26,283
Preferred Share Warrants [Member]
Schedule of Summary of the Changes in the Fair Value of the Private Warrants and Representative’s Warrants, a Level 3 Liability, Measured on a Recurring Basis [Line Items]
Fair value as of beginning
Initial measurement
Fair value as of ending
Warrant Liability [Member]
Schedule of Summary of the Changes in the Fair Value of the Private Warrants and Representative’s Warrants, a Level 3 Liability, Measured on a Recurring Basis [Line Items]
Fair value as of beginning
Initial measurement	26,283
Fair value as of ending	26,283
Derivative Liability [Member]
Schedule of Summary of the Changes in the Fair Value of the Private Warrants and Representative’s Warrants, a Level 3 Liability, Measured on a Recurring Basis [Line Items]
Fair value as of beginning
Initial measurement	2,724
Fair value as of ending	$ 2,724

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Income Taxes [Line Items]
Accrued total penalties and interest	$ 0
Penalties and interest	0
Federal [Member]
Income Taxes [Line Items]
Net operating losses	2,300
State [Member]
Income Taxes [Line Items]
Net operating losses	2,300
Foreign [Member]
Income Taxes [Line Items]
Net operating losses	$ 500,000

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of the Provision (Benefit) for Income Taxes (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Deferred:
Federal	$ (656,193)
State and local	(181,862)
Foreign	(127,915)
Total deferred provision (benefit)	(965,970)
Change in valuation allowance	127,915
Total provision (benefit) for income taxes	$ 838,055

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Tax Rate (Details)	12 Months Ended
	Dec. 31, 2023
Schedule of Effective Tax Rate [Abstract]
Tax at statutory federal rate	21%
State income tax	5.39%
Change in tax status	9.11%
Foreign tax rate differential	0.77%
Valuation allowance	(4.80%)
Other	(0.04%)
Provision (benefit) for income taxes	31.43%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Income Tax Assets and Liabilities (Details)	Dec. 31, 2023 USD ($)
Deferred tax assets:
Net operating losses and tax credit carry-forward	$ 708,879
Lease liabilities	1,024,083
Organizational start-up costs	176,689
Bonus accrual	38,017
Warranty reserve	22,666
OID on convertible notes	6,414
Gross deferred tax asset	1,976,848
Less valuation allowance	(127,915)
Net deferred tax asset	1,848,933
Deferred tax liabilities:
Depreciation expense	57,417
Right of use assets	953,461
Total deferred tax liability	1,010,878
Net deferred tax asset (liability)	$ 838,055

Redeemable Preferred Stock (Det

Redeemable Preferred Stock (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Redeemable Preferred Stock [Line Items]
Preferred stock shares authorized	20,000,000	20,000,000
Preferred stock pare value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares outstanding	25,000
Preferred stock, shares issued	25,000
Convertible preferred stock	25,000
Percentage of conversion amount	125%
Conversion price (in Dollars per share)	$ 10
Common Stock [Member]
Redeemable Preferred Stock [Line Items]
Common stock convertion rate	4.99%

Stockholders' Deficit (Details)

Stockholders' Deficit (Details) - USD ($)		12 Months Ended
	Oct. 11, 2023	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Common stock, shares authorized		1,000,000,000	1,000,000,000
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Common stock, shares issued		31,874,662	24,000,000
Common stock, shares outstanding		31,874,662	24,000,000
Convertible Preferred Stock		1,400,000
Warrant to acquire additional shares	1,091,525
Purchase price (in Dollars)	$ 300,000
Warrant issued		1
Exercise price per share (in Dollars per share)		$ 11.5
Public warrants		11,500,000
Redemption price per share (in Dollars per share)		$ 18
Warrants issued (in Dollars)		$ 11,757,500
Private Warrants [Member]
Class of Stock [Line Items]
Warrants outstanding		257,500
Warrant [Member]
Class of Stock [Line Items]
Price of per warrant (in Dollars per share)		$ 0.01
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Convertible Preferred Stock	39,000	2,500,000
Warrant to acquire additional shares	15,819
Series A Preferred Stock [Member] | Warrant [Member]
Class of Stock [Line Items]
Exercise price per share (in Dollars per share)		$ 17.58
Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares issued		31,899,663
Common stock, shares outstanding		31,899,663
Warrants outstanding		1,091,525
ECD [Member] | Series A Preferred Stock [Member]
Class of Stock [Line Items]
Convertible Preferred Stock		14,000
Humble Common Stock [Member]
Class of Stock [Line Items]
Convertible Preferred Stock		14,000
Humble Common Stock [Member] | Series A Preferred Stock [Member]
Class of Stock [Line Items]
Convertible Preferred Stock		25,000
ECD [Member]
Class of Stock [Line Items]
Convertible Preferred Stock	1,100,000
IPO [Member]
Class of Stock [Line Items]
Warrant issued		1
Exercise price per share (in Dollars per share)		$ 11.5

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions (Details) [Line Items]
Aggregate amount	$ 212,761	$ 300,520
Total payments	196,425	$ 2,471,923
EFHT [Member]
Related Party Transactions (Details) [Line Items]
Aggregate amount	120,000
Wallace USA [Member]
Related Party Transactions (Details) [Line Items]
Total payments	$ 51,996
Ashley Humble [Member]
Related Party Transactions (Details) [Line Items]
Beneficial owner percentage	100%

Related Party Transactions - Sc

Related Party Transactions - Schedule of Company’s Expenses Incurred With Related Parties (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Total revenues, net	$ 212,761	$ 300,520
Luxury Automotive Transport, Inc.[Member]
Related Party Transaction [Line Items]
Relationship	Company owned by stockholder’s relative
Total revenues, net	$ 196,425	247,193
British Food Stop [Member]
Related Party Transaction [Line Items]
Relationship	Company owned by stockholders’ relative
Total revenues, net	$ 16,336
Wallace USA [Member]
Related Party Transaction [Line Items]
Relationship	Company owned by stockholder
Total revenues, net		51,996
Karen Wallace [Member]
Related Party Transaction [Line Items]
Relationship	Stockholder’s relative
Total revenues, net		$ 1,331

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

1 Months Ended

12 Months Ended

Jan. 08, 2025

Dec. 13, 2024

Dec. 03, 2024

Nov. 27, 2024

Nov. 11, 2024

Aug. 22, 2024

Aug. 11, 2024

Aug. 09, 2024

Aug. 08, 2024

Jun. 12, 2024

Jun. 11, 2024

Jun. 04, 2024

May 09, 2024

Apr. 24, 2024

Apr. 03, 2024

Jan. 11, 2024

Aug. 11, 2021

Mar. 31, 2024

Dec. 31, 2023

May 15, 2024

Mar. 07, 2024

Feb. 14, 2024

Oct. 11, 2023

Dec. 31, 2022

Subsequent Events [Line Items]

Number of days for submit a plan to regain compliance

60 days

Number of days the company an exception from filling due date

180 days

Compliance with the Listing Rule prior to the expiration

60 days

Common stock par value per share (in Dollars per share)

$ 0.0001

$ 0.0001

Aggregate purchase price (in Dollars)

$ 94,997

Warrant of purchase

1,091,525

Exercise price (in Dollars per share)

$ 11.5

Deposits (in Dollars)

$ 8,326,469

$ 10,043,817

Amount pay (in Dollars)

75,000

Receive amount (in Dollars)

$ 5,000

Shares of common stock

31,874,662

24,000,000

Representing common stock

1,000,000,000

1,000,000,000

Forecast [Member]

Subsequent Events [Line Items]

Purchase price (in Dollars)

$ 1,500,000

Purchase assets (in Dollars)

$ 1,250,000

Purchase agreement (in Dollars)

950,000

Additional purchase agreement (in Dollars)

300,000

Shares issued

1,250,000

Issued shares of restricted common stock

100,000

Shares issued of common stock

100,000

Shares of common stock value (in Dollars)

$ 100,000

Drawn amount (in Dollars)

$ 900,000

Consulting fee (in Dollars)

$ 15,000

Sale of vehicles to a customer, description

During the term of the Black Bridge Referral Agreement, Black Bridge shall receive a fee in connection with ECD’s sale of vehicles to a customer as a result of the Black Bridge’s referral, as follows: (i) for the first 5 referred vehicles sold.ECD shall pay a fee equal to 5% of the vehicle sales price; (ii) for the next 6-10 referred vehicles sold.ECD shall pay a fee equal to 7.5% of the vehicle sales price and (iii) for all referred vehicles sold after the first 10 referred vehicles sold, ECD shall pay a fee equal to 10% of the vehicle sales price.

Number of employment agreement term

1 year

Rental payments (in Dollars)

$ 225,000

Annual interest rate for rent

4%

Agreement term

5 years

Unrestricted shares of ECD

725,000

Unrestricted shares value of ODC (in Dollars)

$ 500,000

Unrestricted shares value of ECD (in Dollars)

500,000

Deposits (in Dollars)

$ 125,000

Shares of common stock

36,199,662

Percentage representing common stock

58.94%

Forecast [Member] | Annual Stockholders Meeting [Member]

Subsequent Events [Line Items]

Representing common stock

21,334,357

Forecast [Member] | Asset Purchase Agreement [Member]

Subsequent Events [Line Items]

Common stock par value per share (in Dollars per share)

$ 1

Aggregate purchase price (in Dollars)

$ 1,250,000

Forecast [Member] | August 2024 Subscription Agreement [Member]

Subsequent Events [Line Items]

Number of shares issued or sold

1,000,000

Warrant of purchase

100,000

Exercise price (in Dollars per share)

$ 0.01

Purchase price (in Dollars)

$ 1,000,000

MZ Agreement [Member] | Forecast [Member]

Subsequent Events [Line Items]

Agreement payment for service (in Dollars)

$ 14,500

Periodic payment (in Dollars)

$ 12,500

MZHCI [Member] | Forecast [Member]

Subsequent Events [Line Items]

Periodic payment (in Dollars)

$ 29,000

August Note [Member] | Forecast [Member]

Subsequent Events [Line Items]

Shares issued

300,000

Warrant of purchase

79,673

Exercise price (in Dollars per share)

$ 11.5

Principal amount (in Dollars)

$ 1,154,681

January 2025 SPA [Member] | Forecast [Member]

Subsequent Events [Line Items]

Shares issued

500,000

Warrant of purchase

398,364

Exercise price (in Dollars per share)

$ 11.5

Principal amount (in Dollars)

$ 1,724,100

Warrant dated

Jan. 13, 2025

First National Bank of Pasco [Member] | Forecast [Member]

Subsequent Events [Line Items]

Line of credit principal amount (in Dollars)

$ 1,500,000

Maximum [Member]

Subsequent Events [Line Items]

Purchase price (in Dollars)

$ 1

Rental payments (in Dollars)

$ 50,039

2,801

Maximum [Member] | Forecast [Member]

Subsequent Events [Line Items]

Common stock reserved

2,500,000

Minimum [Member]

Subsequent Events [Line Items]

Rental payments (in Dollars)

$ 6,512

$ 1,423

Minimum [Member] | Forecast [Member]

Subsequent Events [Line Items]

Common stock reserved

400,000

David W. Miller II [Member] | Forecast [Member]

Subsequent Events [Line Items]

Shares issued

1,250,000

Benjamin Piggott [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Common stock par value per share (in Dollars per share)

$ 10

Number of shares issued or sold

25,000

Purchase price (in Dollars)

$ 250,000

Vehicles [Member] | Forecast [Member]

Subsequent Events [Line Items]

Purchase agreement (in Dollars)

$ 100,000

MZ Agreement [Member] | Forecast [Member]

Subsequent Events [Line Items]

Issued shares of restricted common stock

25,000

Investors hold shares

2,500,000

Shares issued of common stock

100,000

MZ Agreement One [Member] | Forecast [Member]

Subsequent Events [Line Items]

Issued shares of restricted common stock

25,000

Investors hold shares

5,000,000

MZ Agreement Two [Member] | Forecast [Member]

Subsequent Events [Line Items]

Issued shares of restricted common stock

25,000

Investors hold shares

10,000,000

MZ Agreement Three [Member] | Forecast [Member]

Subsequent Events [Line Items]

Issued shares of restricted common stock

50,000

Investors hold shares

1.9

MZ Agreement Four [Member] | Forecast [Member]

Subsequent Events [Line Items]

Issued shares of restricted common stock

50,000

Investors hold shares

3.9

Common Stock [Member]

Subsequent Events [Line Items]

Common stock par value per share (in Dollars per share)

$ 1

Market Value of Listed Securities [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Market value (in Dollars)

$ 50,000,000

Market Value of Publicly Held Shares [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Market value (in Dollars)

$ 15,000,000