Business Acquisitions (Tables)

12 Months Ended

Dec. 31, 2023

Business Acquisitions [Abstract]

Schedule of Preliminary Estimates of the Acquisition Date Fair Values of the Assets Acquired

The table below reflects the Company’s final estimates of the acquisition date fair values of the assets acquired:

Fixed assets	$	25,150
Tradename		88,000
Goodwill		1,870,381
	$	1,983,531

The table below reflects the Company’s final estimates of the acquisition date fair values of the assets acquired:

Cash	$	3,928
Inventory		1,588,455
Fixed assets		688,655
Tradename		677,000
Goodwill		4,248,000
	$	7,206,038

The table below reflects the Company’s final estimates of the acquisition date fair values of the assets acquired:

Cash	$	8,594
Inventory		108,543
Fixed assets		23,500
Tradename		273,000
Goodwill		2,741,000
	$	3,154,637

Schedule of Pro Forma Information

The accompanying consolidated financial statements include the results of the Green Tree Entities from the date of acquisition for financial reporting purposes, December 12, 2022. The pro forma effects of the acquisition on the results of operations as if the transaction had been completed on January 1, 2022, are as follows:

	Year ended December 31,
	2022 (unaudited)
Total revenues	$	22,556,789
Net income (loss) attributable to Common Stockholders	$	(9,558,189	)
Net income (loss) per common share	$	(0.08	)
Weighted average number of basic and diluted common shares outstanding		114,159,065

The accompanying consolidated financial statements include the results of Green Man from the date of acquisition for financial reporting purposes, December 19, 2022. The pro forma effects of the acquisition on the results of operations as if the transaction had been completed on January 1, 2022, are as follows:

	Year ended December 31,
	2022 (unaudited)
Total revenues	$	19,002,698
Net income (loss) attributable to Common Stockholders	$	(9,641,205	)
Net income (loss) per common share	$	(0.09	)
Weighted average number of basic and diluted common shares outstanding		101,500,915