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RESTATEMENT OF PREVIOUSLY FILED FINANCIAL STATEMENTS - Statements of Operations and Comprehensive Loss (Details)
3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2023
USD ($)
$ / shares
shares
Jun. 30, 2023
USD ($)
$ / shares
shares
Mar. 31, 2023
USD ($)
$ / shares
shares
Sep. 30, 2022
USD ($)
$ / shares
shares
Jun. 30, 2022
USD ($)
$ / shares
shares
Mar. 31, 2022
USD ($)
$ / shares
shares
Jun. 30, 2023
USD ($)
$ / shares
shares
Jun. 30, 2022
USD ($)
$ / shares
shares
Sep. 30, 2023
USD ($)
$ / shares
shares
Sep. 30, 2022
USD ($)
$ / shares
shares
Dec. 31, 2023
USD ($)
$ / shares
shares
Dec. 31, 2022
USD ($)
$ / shares
shares
Revenues:                        
Total revenues $ 19,586,929 $ 18,451,476 $ 16,754,771 $ 12,368,288 $ 16,281,502 $ 21,052,869 $ 35,206,247 $ 37,334,371 $ 54,793,176 $ 49,702,659 $ 69,920,048 $ 66,294,699
Cost of revenues:                        
Total cost of revenues 17,163,644 15,939,298 13,746,134 9,888,339 12,832,931 16,435,526 29,685,432 29,268,457 46,849,076 39,156,796 60,017,382 54,139,177
Gross profit 2,423,285 2,512,178 3,008,637 2,479,949 3,448,571 4,617,343 5,520,815 8,065,914 7,944,100 10,545,863 $ 9,902,666 $ 12,155,522
Gross profit %                     0.14 0.18
Operating expenses:                        
General and administrative 5,558,767 6,235,206 7,685,030 5,973,578 5,006,440 5,536,208 13,920,236 10,542,648 19,479,003 16,516,226 $ 25,277,878 $ 22,305,096
Depreciation and amortization 372,969 424,163 404,069 526,750 371,557 218,278 828,232 589,835 1,201,201 1,116,585 1,636,667 1,483,065
Impairment of goodwill and intangibles                     6,273,595 0
Business development 0 0 0 3,299,864 0 0 0 0 0 3,299,864 0 3,299,864
Total operating expenses 5,931,736 6,659,369 8,089,099 9,800,192 5,377,997 5,754,486 14,748,468 11,132,483 20,680,204 20,932,675 33,188,140 27,088,025
Loss from operations (3,508,451) (4,147,191) (5,080,462) (7,320,243) (1,929,426) (1,137,143) (9,227,653) (3,066,569) (12,736,104) (10,386,812) (23,285,474) (14,932,503)
Non-operating income (expenses):                        
Interest expense (39,929) (44,989) (73,216) (7,083) (7,529) (7,658) (118,205) (15,187) (158,134) (22,270) (271,686) (54,577)
Interest income 19,461 75,060 73,131 94,203 47,274 79,852 148,191 127,126 167,652 221,329 173,895 329,012
Write-down of investment (258,492) 0 0 0 0 0 0 0 (258,492) 0 (258,492) 0
Loss on legal settlement 0 1,500,000 0       1,500,000 0 1,500,000 0 1,500,000 0
Change in fair value of contingent consideration 0 0 (160,232) 0 0 0 (160,232) 0 (160,232) 0 (160,232) (436,905)
Change in contingent consideration from indemnification     0       (1,236,296)   (917,699)   (917,699) 0
Interest Income (Expense), Nonoperating, Net     12,792     0 25,654 0 24,886 46,573 121,867 281,687
Other income (expense) (34,711) (146,789) (10,422) (221,546) 66,497 (34,989) (157,211) 31,508 (191,922) (190,038) (41,463) (192,443)
Total non-operating income (expenses) (313,671) (1,616,718) (170,739) (134,426) 106,242 37,205 (1,787,457) 143,447 (2,101,128) 9,021 (2,057,978) (1,305,488)
Loss before income taxes (3,822,122) (5,763,909) (5,251,201) (7,454,669) (1,823,184) (1,099,938) (11,015,110) (2,923,122) (14,837,232) (10,377,791) (25,343,452) (16,237,991)
Income tax benefit 0 0 0 (29,970) 944,999 0 0 944,999 0 915,029 (94,209) 983,315
Net loss (3,822,122) (5,763,909) (5,251,201) (7,484,639) (878,185) (1,099,938) (11,015,110) (1,978,123) (14,837,232) (9,462,762) (25,437,661) (15,254,676)
Comprehensive loss $ (3,822,122) $ (5,763,909) $ (5,251,201) $ (7,484,639) $ (878,185) $ (1,099,938) $ (11,015,110) $ (1,978,123) $ (14,837,232) $ (9,462,762) $ (25,437,661) $ (15,254,676)
Loss per share – basic (in dollars per share) | $ / shares $ (0.33) $ (0.53) $ (0.49) $ (0.70) $ (0.08) $ (0.10) $ (1.01) $ (0.19) $ (1.37) $ (0.89) $ (2.34) $ (1.41)
Loss per share – diluted (in dollars per share) | $ / shares $ (0.33) $ (0.53) $ (0.49) $ (0.70) $ (0.08) $ (0.10) $ (1.01) $ (0.19) $ (1.37) $ (0.89) $ (2.34) $ (1.41)
Weighted average shares – basic (in shares) | shares 11,649,790 10,945,978 10,772,705 10,674,796 10,508,972 10,508,972 10,859,820 10,527,975 10,859,820 10,577,453 10,881,675 10,786,967
Weighted average shares – diluted (in shares) | shares 11,649,790 10,945,978 10,772,705 10,674,796 10,508,972 10,508,972 10,859,820 10,527,975 10,859,820 10,577,453 10,881,675 10,786,967
Deferred tax liability     $ 0     $ 0 $ 0 $ 914,750 $ 0 $ 915,030 $ 44,313 $ (914,750)
Operating lease liability     (57,635)     35,657 (150,266) (61,343) (298,405) (209,756) (436,320) (251,733)
As Reported                        
Revenues:                        
Total revenues $ 20,934,322 $ 18,837,545 16,765,385 $ 12,368,288 $ 16,281,502 21,052,869 35,602,930 37,334,371 56,537,252 49,702,659 71,542,773 67,029,934
Cost of revenues:                        
Total cost of revenues 18,077,606 15,962,911 13,923,537 9,775,697 12,779,556 16,150,849 29,886,448 28,930,405 47,964,054 38,706,102 61,251,211 52,824,215
Gross profit 2,856,716 2,874,634 2,841,848 2,592,591 3,501,946 4,902,020 5,716,482 8,403,966 8,573,198 10,996,557 10,291,562 14,205,719
Operating expenses:                        
General and administrative 5,592,354 6,336,894 7,484,450 5,666,904 5,057,324 5,551,523 13,821,344 10,608,847 19,413,698 16,275,751 25,332,332 22,059,775
Depreciation and amortization 372,969 424,163 404,069 526,750 371,557 218,278 828,232 589,835 1,201,201 1,116,585 1,636,667 1,483,065
Impairment of goodwill and intangibles                     0  
Business development 0 0 3,299,864 0 0 0 0 0 3,299,864   3,299,864
Total operating expenses 5,965,323 6,761,057 7,888,519 9,493,518 5,428,881 5,769,801 14,649,576 11,198,682 20,614,899 20,692,200 26,968,999 26,842,704
Loss from operations (3,108,607) (3,886,423) (5,046,671) (6,900,927) (1,926,935) (867,781) (8,933,094) (2,794,716) (12,041,701) (9,695,643) (16,677,437) (12,636,985)
Non-operating income (expenses):                        
Interest expense (39,929) (44,989) (73,216) (6,953) (7,659) (7,658) (118,205) (15,317) (158,134) (22,270) (271,686) (54,579)
Interest income 19,461 75,060 73,131 94,203 47,274 79,852 148,191 127,126 167,652 221,329 173,895 329,012
Write-down of investment (258,492) 0 (1,710,358) 0 0 0 0 (258,492) (1,710,358) (258,492) (1,710,358)
Loss on legal settlement 0 1,500,000 0       1,500,000 0 1,500,000 0 1,500,000  
Change in fair value of contingent consideration 0 (160,232) 0 0 0 (160,232) 0 (160,232) 0 (160,232) (436,905)
Change in contingent consideration from indemnification     (174,592)       (917,699)   (917,699)   (917,699) 0
Interest Income (Expense), Nonoperating, Net     (327,191)     56,921 (472,277) 54,942 (561,518) 42,373 (735,760) (54,858)
Other income (expense) (28,605) (140,946) (2,793) (210,402) 71,564 (8,690) (143,739) 62,874 (172,344) (147,528) (202,973) (139,611)
Total non-operating income (expenses) (307,565) (1,610,875) (163,110) (1,833,510) 111,179 63,504 (1,773,985) 174,683 (2,081,550) (1,658,827) (2,219,488) (2,963,016)
Loss before income taxes (3,416,172) (5,497,298) (5,209,781) (8,734,437) (1,815,756) (804,277) (10,707,079) (2,620,033) (14,123,251) (11,354,470) (18,896,925) (15,600,001)
Income tax benefit 48,384 53,965 65,132 73,654 76,452 108,060 119,097 184,512 167,481 258,166 215,864 322,092
Net loss (3,367,788) (5,443,333) (5,144,649) (8,660,783) (1,739,304) (696,217) (10,587,982) (2,435,521) (13,955,770) (11,096,304) (18,681,061) (15,277,909)
Comprehensive loss $ (3,367,788) $ (5,443,333) $ (5,144,649) $ (8,660,783) $ (1,739,304) $ (696,217) $ (10,587,982) $ (2,435,521) $ (13,955,770) $ (11,096,304) $ (18,681,061) $ (15,277,909)
Loss per share – basic (in dollars per share) | $ / shares $ (0.29) $ (0.50) $ (0.48) $ (0.81) $ (0.17) $ (0.07) $ (0.97) $ (0.23) $ (1.29) $ (1.05) $ (1.72) $ (1.42)
Loss per share – diluted (in dollars per share) | $ / shares $ (0.29) $ (0.50) $ (0.48) $ (0.81) $ (0.17) $ (0.07) $ (0.97) $ (0.23) $ (1.29) $ (1.05) $ (1.72) $ (1.42)
Weighted average shares – basic (in shares) | shares       10,674,796 10,508,972 10,508,972         10,881,675 10,786,967
Weighted average shares – diluted (in shares) | shares       10,674,796 10,508,972 10,508,972         10,881,675 10,786,967
Deferred tax liability     $ (65,132)     $ 108,060 $ (119,097) $ 184,512 $ (167,481) $ 258,166 $ (215,864) $ (322,092)
Operating lease liability     0     (33,913) (360,787) (163,054) (529,746) (139,251) (690,404) 413,770
Restatement Adjustments                        
Revenues:                        
Total revenues $ (1,347,393) $ (386,069) (10,614) $ 0 $ 0 0 (396,683) 0 (1,744,076) 0 (1,622,725) (735,235)
Cost of revenues:                        
Total cost of revenues (913,962) (23,613) (177,403) 112,642 53,375 284,677 (201,016) 338,052 (1,114,978) 450,694 (1,233,829) 1,314,962
Gross profit (433,431) (362,456) 166,789 (112,642) (53,375) (284,677) (195,667) (338,052) (629,098) (450,694) (388,896) (2,050,197)
Operating expenses:                        
General and administrative (33,587) (101,688) 200,580 306,674 (50,884) (15,315) 98,892 (66,199) 65,305 240,475 (54,454) 245,321
Depreciation and amortization 0 0 0 0 0 0 0 0 0 0 0 0
Impairment of goodwill and intangibles                     6,273,595  
Business development 0 0 0 0 0 0 0 0 0 0   0
Total operating expenses (33,587) (101,688) 200,580 306,674 (50,884) (15,315) 98,892 (66,199) 65,305 240,475 6,219,141 245,321
Loss from operations (399,844) (260,768) (33,791) (419,316) (2,491) (269,362) (294,559) (271,853) (694,403) (691,169) (6,608,037) (2,295,518)
Non-operating income (expenses):                        
Interest expense 0 0 0 (130) 130 0 0 130 0 0 0 2
Interest income 0 0 0 0 0 0 0 0 0 0 0 0
Write-down of investment 0 0 0 1,710,358 0 0 0 0 0 1,710,358 0 1,710,358
Loss on legal settlement 0 0 0       0 0 0 0 0  
Change in fair value of contingent consideration 0 0 0 0 0 0 0 0 0 0 0 0
Change in contingent consideration from indemnification     174,592       (318,597)   0   0 0
Interest Income (Expense), Nonoperating, Net     339,983     (56,921) 497,931 (54,942) 586,404 4,200 857,627 336,545
Other income (expense) (6,106) (5,843) (7,629) (11,144) (5,067) (26,299) (13,472) (31,366) (19,578) (42,510) 161,510 (52,832)
Total non-operating income (expenses) (6,106) (5,843) (7,629) 1,699,084 (4,937) (26,299) (13,472) (31,236) (19,578) 1,667,848 161,510 1,657,528
Loss before income taxes (405,950) (266,611) (41,420) 1,279,768 (7,428) (295,661) (308,031) (303,089) (713,981) 976,679 (6,446,527) (637,990)
Income tax benefit (48,384) (53,965) (65,132) (103,624) 868,547 (108,060) (119,097) 760,487 (167,481) 656,863 (310,073) 661,223
Net loss (454,334) (320,576) (106,552) 1,176,144 861,119 (403,721) (427,128) 457,398 (881,462) 1,633,542 (6,756,600) 23,233
Comprehensive loss $ (454,334) $ (320,576) $ (106,552) $ 1,176,144 $ 861,119 $ (403,721) $ (427,128) $ 457,398 $ (881,462) $ 1,633,542 $ (6,756,600) $ 23,233
Loss per share – basic (in dollars per share) | $ / shares $ (0.04) $ (0.03) $ (0.01) $ 0.11 $ 0.08 $ (0.04) $ (0.04) $ 0.04 $ (0.08) $ 0.15 $ (0.62) $ 0
Loss per share – diluted (in dollars per share) | $ / shares $ (0.04) $ (0.03) $ (0.01) $ 0.11 $ 0.08 $ (0.04) $ (0.04) $ 0.04 $ (0.08) $ 0.15 $ (0.62) $ 0
Weighted average shares – basic (in shares) | shares       10,674,796 10,508,972 10,508,972         10,881,675 10,786,967
Weighted average shares – diluted (in shares) | shares       10,674,796 10,508,972 10,508,972         10,881,675 10,786,967
Deferred tax liability     $ 65,132     $ (108,060) $ 119,097 $ 730,238 $ 167,481 $ 656,864 $ 260,177 $ (592,658)
Operating lease liability     (57,635)     69,570 210,521 101,711 231,341 (70,505) 254,084 (162,037)
Equipment systems                        
Revenues:                        
Total revenues $ 3,035,758 $ 4,688,534 2,905,035 $ 3,880,432 $ 10,078,887 17,067,344 7,593,569 27,146,231 10,629,327 31,026,663 12,720,873 33,119,480
Cost of revenues:                        
Total cost of revenues 2,774,147 4,139,294 2,408,481 3,316,970 8,679,145 14,587,275 6,547,775 23,266,420 9,321,922 26,583,390 11,081,536 28,776,023
Equipment systems | As Reported                        
Revenues:                        
Total revenues 3,043,656 4,619,888 2,911,823 3,879,271 10,077,572 17,067,344 7,531,711 27,144,916 10,575,367 31,024,187 12,675,645 33,333,574
Cost of revenues:                        
Total cost of revenues 2,766,117 4,044,082 2,477,505 3,212,286 8,945,763 13,974,779 6,521,587 22,920,542 9,287,704 26,132,828 11,085,306 27,963,258
Equipment systems | Restatement Adjustments                        
Revenues:                        
Total revenues (7,898) 68,646 (6,788) 1,161 1,315 0 61,858 1,315 53,960 2,476 45,228 (214,094)
Cost of revenues:                        
Total cost of revenues 8,030 95,212 (69,024) 104,684 (266,618) 612,496 26,188 345,878 34,218 450,562 (3,770) 812,765
Services                        
Revenues:                        
Total revenues 2,898,741 3,030,574 3,470,653 2,839,334 3,027,555 3,638,507 6,501,227 6,666,062 9,399,968 9,505,396 11,919,920 13,084,643
Cost of revenues:                        
Total cost of revenues 1,768,166 1,949,959 1,974,538 1,804,925 1,271,665 1,601,429 3,924,497 2,873,094 5,692,663 4,678,019 7,222,964 6,239,013
Services | As Reported                        
Revenues:                        
Total revenues 2,898,741 3,034,574 3,470,653 2,839,334 3,027,555 3,638,507 6,505,227 6,666,062 9,403,968 9,505,396 11,923,920 12,862,308
Cost of revenues:                        
Total cost of revenues 1,768,166 1,949,959 1,997,423 1,796,967 951,672 1,929,248 3,947,382 2,880,920 5,715,548 4,677,887 7,222,968 6,225,634
Services | Restatement Adjustments                        
Revenues:                        
Total revenues 0 (4,000) 0 0 0 0 (4,000) 0 (4,000) 0 (4,000) 222,335
Cost of revenues:                        
Total cost of revenues 0 0 (22,885) 7,958 319,993 (327,819) (22,885) (7,826) (22,885) 132 (4) 13,379
Construction design-build                        
Revenues:                        
Total revenues 13,466,093 10,592,469 10,195,338 5,384,267 2,917,321 0 20,787,807 2,917,321 34,253,900 8,301,588 44,561,783 19,080,746
Cost of revenues:                        
Total cost of revenues 12,483,972 9,755,240 9,229,973 4,570,506 2,692,700 0 18,985,213 2,692,700 31,469,185 7,263,206 41,194,894 18,392,076
Construction design-build | As Reported                        
Revenues:                        
Total revenues 14,813,486 11,048,997 10,205,952 5,384,267 2,917,321 0 21,254,949 2,917,321 36,068,435 8,301,588 46,254,967 19,822,901
Cost of revenues:                        
Total cost of revenues 13,413,066 9,876,622 9,315,993 4,570,506 2,692,700 0 19,192,615 2,692,700 32,605,681 7,263,206 42,442,858 17,905,172
Construction design-build | Restatement Adjustments                        
Revenues:                        
Total revenues (1,347,393) (456,528) (10,614) 0 0 0 (467,142) 0 (1,814,535) 0 (1,693,184) (742,155)
Cost of revenues:                        
Total cost of revenues (929,094) (121,382) (86,020) 0 0 0 (207,402) 0 (1,136,496) 0 (1,247,964) 486,904
Other                        
Revenues:                        
Total revenues 186,337 139,899 183,745 264,255 257,739 347,018 323,644 604,757 509,981 869,012 717,472 1,009,830
Cost of revenues:                        
Total cost of revenues 137,359 94,805 133,142 195,938 189,421 246,822 227,947 436,243 365,306 632,181 517,988 732,065
Other | As Reported                        
Revenues:                        
Total revenues 178,439 134,086 176,957 265,416 259,054 347,018 311,043 606,072 489,482 871,488 688,241 1,011,151
Cost of revenues:                        
Total cost of revenues 130,257 92,248 132,616 195,938 189,421 246,822 224,864 436,243 355,121 632,181 500,079 730,151
Other | Restatement Adjustments                        
Revenues:                        
Total revenues 7,898 5,813 6,788 (1,161) (1,315) 0 12,601 (1,315) 20,499 (2,476) 29,231 (1,321)
Cost of revenues:                        
Total cost of revenues $ 7,102 $ 2,557 $ 526 $ 0 $ 0 $ 0 $ 3,083 $ 0 $ 10,185 $ 0 $ 17,909 $ 1,914