SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

SCHEDULE OF TOTAL REVENUES FOR EACH REPORTABLE SEGMENT

	Nine Months Ended				Three Months Ended
	September 30,				September 30,
	2024		2023		2024		2023
Trucking	$	6,991,217	$	4,633,015	$	3,460,021	$	1,855,619
Digester		1,308,821		935,172		423,084		751,034
Corporate / Other		-		37		-		-
Total Company	$	8,300,038	$	5,568,224	$	3,883,105	$	2,606,653

SCHEDULE OF GROSS PROFIT (LOSS) FOR EACH REPORTABLE SEGMENT

Gross profit for each reportable segment was as follows:

	Nine Months Ended					Three Months Ended
	September 30,					September 30,
	2024		2023			2024		2023
Trucking	$	246,904	$	317,539		$	292,653	$	182,611
Digester		880,105		546,955			143,552		461,317
Corporate / Other		-		(54	)		-		-
Total Company	$	1,127,009	$	864,440		$	436,205	$	643,928

SCHEDULE OF NET LOSS BEFORE PROVISION FOR INCOME TAXES

Net income (loss) before provision for income taxes for each reportable segment was as follows:

	Nine Months Ended						Three Months Ended
	September 30,						September 30,
	2024			2023			2024			2023
Trucking	$	(2,566,098	)	$	(2,840,419	)	$	(397,697	)	$	(1,230,479	)
Digester		(10,465,771	)		(15,666,486	)		(10,521,568	)		85,398
Corporate / Other		(5,135,327	)		(123,648,965	)		(2,635,018	)		(117,442,140	)
Total Company	$	(18,167,196	)	$	(142,155,870	)	$	(13,554,283	)	$	(118,587,221	)

SCHEDULE OF DEPRECIATION AND AMORTIZATION EXPENSE

Depreciation and amortization for each reportable segment was as follows:

	Nine Months Ended				Three Months Ended
	September 30,				September 30,
	2024		2023		2024		2023
Trucking (1)	$	683,210	$	368,456	$	350,417	$	142,145
Digester		528,967		413,090		177,609		270,845
Corporate / Other		-		-		-		-
Total Company	$	1,212,177	$	781,546	$	528,026	$	412,990

(1) Depreciation and amortization expense of $631,648 and $334,203 for the nine and three months ended September 30, 2024, respectively, and $316,893 and $124,957 for the nine and three months ended September 30, 2023, respectively, is classified as cost of services on the consolidated statement of operations and included in the Trucking Segment depreciation and amortization because it is information reviewed by the CODM.

SCHEDULE OF TOTAL ASSETS CAPITAL EXPENDITURES

Total assets and capital expenditures, for each reportable segment was as follows:

	Assets				Capital expenditures
	September 30,		December 31,		For the nine months ended September 30,				For the three months ended September 30,
	2024		2023		2024		2023		2024		2023
Trucking	$	27,625,323	$	8,804,653	$	1,060,974	$	173,626	$	142,629	$	-
Digester		2,375,547		13,122,976		-		-		-		-
Corporate / Other		194,996		247,845		-		-		-		-
Total Company	$	30,195,866	$	22,175,474	$	1,060,974	$	173,626	$	142,629	$	-