Segments and Disaggregated Revenue

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Segments and Disaggregated Revenue [Abstract]

Segments and Disaggregated Revenue

13. Segments and Disaggregated Revenue 

	Construction			Medical			Development			Corporate and support			Consolidated
Nine Months Ended September 30, 2023
Revenue	$	14,566,351		$	—		$	—		$	—		$	14,566,351
Cost of revenue		15,138,225			—			—			—			15,138,225
Operating expenses		68,384			139,135			1,801,364			9,265,290			11,274,173
Operating loss		(640,258	)		(139,135	)		(1,801,364	)		(9,265,290	)		(11,846,047	)
Other income (expense)		(56,796	)		—			(814,601	)		34,346			(837,051	)
Income (loss) before income taxes		(697,054	)		(139,135	)		(2,615,965	)		(9,230,944	)		(12,683,098	)
Net income attributable to non-controlling interest		—			—			—			—			—
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	$	(697,054	)	$	(139,135	)	$	(2,615,965	)	$	(9,230,944	)	$	(12,683,098	)
Total assets	$	7,111,643		$	4,581		$	11,652,465		$	6,565,385		$	25,334,074
Depreciation and amortization	$	146,917		$	—		$	208,412		$	1,391,743		$	1,747,072
Capital expenditures	$	—		$	—		$	—		$	530,055		$	530,055

	Construction			Medical		Development			Corporate and support			Consolidated
Nine Months Ended September 30, 2022
Revenue	$	8,648,873		$	11,640,953	$	—		$	—		$	20,289,826
Cost of revenue		8,689,924			8,506,681		—			—			17,196,605
Operating expenses		399,911			52,336		1,313,196			4,738,928			6,504,371
Operating income (loss)		(440,962	)		3,081,936		(1,313,196	)		(4,738,928	)		(3,411,150	)
Other income (expense)		487,339			—		(173,726	)		33,518			347,131
Income (loss) before income taxes		46,377			3,081,936		(1,486,922	)		(4,705,410	)		(3,064,019	)
Net income attributable to non-controlling interest		—			1,522,101		—			—			1,522,101
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	$	46,377		$	1,559,835	$	(1,486,922	)	$	(4,705,410	)	$	(4,586,120	)
Total assets	$	11,442,445		$	2,191,019	$	8,947,444		$	6,376,008		$	28,956,916
Depreciation and amortization	$	429,056		$	40,230	$	—		$	—		$	469,286
Capital expenditures	$	1,094,222		$	—	$	893,785		$	8,193		$	1,996,200
Inter-segment revenue elimination	$	—		$	—	$	—		$	—		$	—

	Construction			Medical			Development			Corporate and support			Consolidated
Three Months Ended September 30, 2023
Revenue	$	3,965,361		$	—		$	—		$	—		$	3,965,361
Cost of revenue		4,501,393			—			—			—			4,501,393
Operating expenses		(108,603	)		138,240			583,987			1,825,464			2,439,088
Operating loss		(427,429	)		(138,240	)		(583,987	)		(1,825,464	)		(2,975,120	)
Other income (expense)		(308,988	)		—			(339,556	)		15,530			(633,014	)
Income (loss) before income taxes		(736,417	)		(138,240	)		(923,543	)		(1,809,934	)		(3,608,134	)
Net income attributable to non-controlling interest		—			—			—			—			—
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	$	(736,417	)	$	(138,240	)	$	(923,543	)	$	(1,809,934	)	$	(3,608,134	)
Total assets		7,111,643			4,581			11,652,465			6,565,385			25,334,074
Depreciation and amortization	$	53,147		$	—		$	121,706		$	432,707		$	607,560
Capital expenditures	$	—		$	—		$	3,805		$	526,252		$	530,057

	Construction			Medical			Development			Corporate and support			Consolidated
Three Months Ended September 30, 2022
Revenue	$	2,692,519		$	1,437,738		$	—		$	—		$	4,130,257
Cost of revenue		2,693,451			1,601,980			—			—			4,295,431
Operating expenses		192,266			25,271			436,798			1,582,677			2,237,012
Operating income (loss)		(193,198	)		(189,513	)		(436,798	)		(1,582,677	)		(2,402,186	)
Other income (expense)		(3,563	)		—			(52,157	)		9,755			(45,965	)
Income (loss) before income taxes		(196,761	)		(189,513	)		(488,955	)		(1,572,922	)		(2,448,151	)
Net income attributable to non-controlling interest		—			(94,568	)		—			—			(94,568	)
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	$	(196,761	)	$	(94,945	)	$	(488,955	)	$	(1,572,922	)	$	(2,353,583	)
Total assets		11,442,445			2,191,019			8,947,444			6,376,008			28,956,916
Depreciation and amortization	$	142,301		$	13,410		$	2,157		$	—		$	157,868
Capital expenditures	$	244,201		$	—		$	—		$	—		$	244,201

14. Segment Reporting

We have organized our operations into three segments: Construction, Medical, Development and Environmental. We allocate to segment results the operating expenses “Payroll and related expenses,” “General and administrative,” “Marketing and business development,” and “Pre-project” based on usage, which is generally reflected in the segment in which the costs are incurred. These segments reflect the way our executive team evaluates the Company’s business performance and manages its operations. The Construction segment includes the Company’s manufacturing unit SG ECHO and other modules projects. The Medical segment mainly consists of the Company’s joint venture COVID-19 laboratory operations. The Development segment includes real property development utilizing our technology and our manufacturing facility. The Environmental segment has had no activity through December 31, 2022. Corporate and support consists of general corporate expenses such as our executive office; the corporate finance, accounting, audit, tax, human resources, risk management, information technology, marketing, and legal groups; corporate overhead and other items not allocated to any of the Company’s segments. From time to time, the Company revises the measurement of each segment’s cost of revenue and operating expenses, including any corporate overhead allocations, as determined by the information regularly reviewed by its executive team. Information for the Company’s segments, as well as for Corporate and support, is provided in the following table:       

	Construction			Medical			Development			Corporate/ Support			Consolidated
Fiscal Year Ended December 31, 2022
Revenue	$	12,752,219		$	11,641,727		$	—		$	—		$	24,393,946
Operating income (loss)		(472,039	)		2,588,830			(2,137,866	)		(7,208,895	)		(7,229,970	)
Other income (expense)		373,300			—			(306,393	)		73,821			140,728
Income (loss) before income taxes		(98,739	)		2,588,830			(2,444,259	)		(7,135,074	)		(7,089,242	)
Less: Net income (loss) attributable to non-controlling interest		—			1,229,806			—			—			1,229,806
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	$	(98,739	)	$	1,359,024		$	(2,444,259	)	$	(7,135,074	)	$	(8,319,048	)
Total assets	$	11,287,672		$	291,542		$	9,268,918		$	5,707,548		$	26,555,680
Depreciation and amortization	$	574,961		$	40,230		$	—		$	—		$	615,191
Capital expenditures	$	1,858,054		$	—		$	893,785		$	8,193		$	2,760,032
Fiscal Year Ended December 31, 2021
Revenue	$	6,793,690		$	31,548,012		$	—		$	—		$	38,341,702
Operating income (loss)		(7,041,313	)		8,405,332			(203,078	)		(7,143,792	)		(5,982,851	)
Other income (expense)		5,163			(9,878	)		(55	)		79,248			74,478
Income (loss) before income taxes		(7,036,150	)		8,395,454			(203,133	)		(7,064,544	)		(5,908,373	)
Net income (loss) attributable to non-controlling interest		—			4,924,303			—			—			4,924,303
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp.	$	(7,036,150	)	$	3,471,151		$	(203,133	)	$	(7,064,544	)	$	(10,832,676	)
Total assets	$	12,274,536		$	5,884,098		$	8,053,885		$	8,711,499		$	34,924,018
Depreciation and amortization	$	351,795		$	240,266		$	—		$	13,345		$	605,406
Capital expenditure	$	886,504		$	362,122		$	3,576,130		$	—		$	4,824,756