Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2021

Discontinued Operations and Disposal Groups [Abstract]

Schedule of major classes of assets and liabilities of the discontinued operations

	December 31, 2021		December 31, 2020
Current Assets – discontinued operations:
Cash	$	-	$	416,831
Accounts receivable, net		-		334,095
Inventories, net		-		305,080
Prepaid expenses and other current assets		-		268,602
Total current assets – discontinued operations		-		1,324,608
Noncurrent Assets – discontinued operations:
Property and equipment, net		-		1,925,844
Operating lease right of use assets		-		501,827
Goodwill		-		22,166
Intangible assets, net		-		7,933
		-
Total noncurrent assets	$	-	$	2,457,770
Current liabilities – discontinued operations:
Accounts payable and accrued expenses	$	-	$	484,852
Current portion of operating lease liability		-		67,725
Notes payable – current portion		-		446,545
Total current liabilities – discontinued operations		-		999,122
Long term liabilities – discontinued operations:
Notes payable – long term, net of current portion		-		4,187,376
Accrued expenses – long term, related party		-		1,359,989
Financing lease liability, net of current portion		-		434,102
Total long term liabilities – discontinued operations	$	-	$	5,981,467

Schedule of consolidated statements of operations from discontinued operations

	Years Ended December 31,
	2021			2020
REVENUES
Services	$	612,862		$	3,379,653
Sales of parts and equipment		324,189			3,322,945
Furniture and appliances		-			42,709,714
TOTAL REVENUE		937,051			49,412,312
OPERATING EXPENSES
Cost of sales		298,050			38,488,245
Personnel costs		485,774			6,534,408
Depreciation and amortization		360,746			1,547,378
Fuel		112,746			378,115
General and administrative		290,872			8,555,731
TOTAL OPERATING EXPENSES		1,548,188			55,503,877
LOSS FROM OPERATIONS		(611,137	)		(6,091,564	)
OTHER INCOME (EXPENSE)
Financing costs and loss on early extinguishment of debt		(320	)		(792,721	)
Gain on forgiveness of debt		380,247			-
Loss on extinguishment of debt		-			(1,852,426	)
Gain on sale of assets		548,723			130,748
Loss on acquisition receivable		-			(809,000	)
Change in warrant liability		-			(2,127,656	)
Interest expense		(78,308	)		(985,840	)
Other income (expense)		1,200			3,599
TOTAL OTHER INCOME (EXPENSE)		851,542			(6,433,296	)
NET LOSS BEFORE INCOME TAXES		240,405			(12,524,860	)
INCOME TAX EXPENSE		-			350,603
NET INCOME (LOSS) BEFORE NON-CONTROLLING INTERESTS		240,405			(12,875,463	)
LESS NET INCOME (LOSS) ATTRIBUTABLE TO NON-CONTROLLING INTERESTS		108,182			(5,036,832	)
NET INCOME (LOSS) ATTRIBUTABLE TO SHAREHOLDERS	$	132,223		$	(7,838,631	)

Schedule of consolidated statements of cash flows relating to discontinued operations

	Years Ended December 31,
	2021			2020
Cash flows from operating activities of discontinued operations:
Net Income (Loss)	$	240,405		$	(12,875,461	)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities of discontinued operations:
Depreciation and amortization		360,746			1,547,378
Amortization of financing costs and warrant features		2,187			842,174
Stock compensation		-			281,194
Amortization of operating lease right-of-use assets		19,007			63,253
Gain on forgiveness of PPP loans		(380,247	)		-
Loss on extinguishment of debt		-			2,052,118
Amortization of original interest discount		-			100,511
Gain on sale of equipment		(548,723	)		(130,748	)
Change in fair value of warrant liability		-			2,127,656
Write-off of acquisition receivable		-			809,000
Changes in operating assets and liabilities:
Accounts receivable		10,698			(3,327,816	)
Inventory		(161,286	)		(2,125,032	)
Prepaid expenses and other assets		49,222			(1,144,323	)
Accounts payable and accrued expenses		118,980			368,128
Operating lease liability		(19,007	)		(63,253	)
Vendor deposits		-			(252,688	)
Deferred tax asset		-			635,503
Customer deposits		-			14,427,180
Accrued expense long-term		137,438			454,209
Net cash provided by (used in) operating activities from discontinued operations	$	(170,580	)	$	3,788,983
Cash flows from investing activities in discontinued operations:
Proceeds from sale of equipment	$	675,000		$	209,500
Purchase of equipment		(30,697	)		(137,499	)
Net cash provided by investing activities in discontinued operations	$	644,303		$	72,001
Cash flows from financing activities in discontinued operations:
Proceeds from initial public offering	$	-		$	8,602,166
Proceeds from note payable		380,385			1,612,297
Repayments of notes payable		(589,078	)		(3,474,557	)
Repayment of floor plan		-			(10,581	)
Net borrowings from lines of credit		-			(1,339,430	)
Financing fees		-			(219,110	)
Repayment of financing lease		-			(721,151	)
Net cash provided by (used in) financing activities in discontinued operations	$	(208,693	)	$	4,449,634