Summary of Significant Accounting Policies (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Restructuring Cost and Reserve [Line Items]

Schedule of Unrealized Gains, Losses, and Fair Value

The following is a summary of the unrealized gains, losses, and fair value by investment type at September 30, 2023 and December 31, 2022, respectively:

September 30, 2023	Amortized Cost		Gross Unrealized Losses		Fair Value
Corporate Bonds	$	-	$	-	$	-

December 31, 2022	Amortized Cost		Gross Unrealized Losses			Fair Value
Corporate Bonds	$	2,164,672	$	(44,590	)	$	2,120,082

The following is a summary of the unrealized gains, losses, and fair value by investment type:

December 31, 2022:

	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value
Corporate bonds	$	2,164,672	$	-	$	44,590	$	2,120,082

December 31, 2021

	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value
Corporate bonds	$	3,367,953	$	-	$	5,073	$	3,362,880

Schedule of Amortization Finite Lived Intangible Assets Useful Life

The Company amortizes finite lived intangible assets over their estimated useful lives, which range between two and five years. as follows:

Intangible Asset	Useful Life
Customer list	5 years
Mobile app	3 years
Non-compete	2 years
Trade name	5 years
Loading rack license	5 years

Schedule of Dilutive Equity Securities Outstanding

The following potentially dilutive equity securities outstanding as of September 30, 2023 and 2022 were as follows:

	September 30, 2023		September 30, 2022
Stock options (vested)		-		28,135
Warrants (vested)		203,629		203,629
Total common stock equivalents		203,629		231,764

	Year ended December 31,
Description	2022		2021
Stock options under treasury stock method		0		0

Schedule of Accounts Receivable

The following is a summary of the Company’s accounts receivable at September 30, 2023 and December 31, 2022:

	September 30, 2023		December 31, 2022
Accounts receivable	$	1,407,905	$	766,692
Less: allowance for doubtful accounts		81,772		-
Accounts receivable - net	$	1,326,133	$	766,692

Schedule of Concentration Of Risk

The Company has the following concentrations related to its sales, accounts receivable and vendor purchases greater than 10% of the respective totals:

Sales

	Nine Months Ended September 30
Customer	2023			2022
A		21.83	%		7.68	%
B		12.27	%		16.41	%
C		0.00	%		36.76	%
Total		34.11	%		60.85	%

Accounts Receivable

	Nine Months Ended September 30			Year Ended December 31,
Customer	2023			2022
A		38.80	%		47.48	%
Total		38.80	%		47.48	%

EZFILL HOLDING, INC. AND SUBSIDIARY

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2023

(UNAUDITED)

Vendor Purchases

	Nine Months Ended September 30
Vendor	2023			2022
A		50.30	%		85.08	%
B		37.21	%		14.10	%
C		11.65	%		0.00	%
Total		99.16	%		99.18	%

Schedule of Disaggregation of Revenue

The following represents the Company’s disaggregation of revenues for the nine months ended September 30, 2023 and 2022:

	Nine Months Ended September 30,
	2023					2022
	Revenue		% of Revenues			Revenue		% of Revenues
Fuel sales	$	17,129,808		97.74	%	$	10,075,711		98.92	%
Other		395,869		2.26	%		110,191		1.08	%
Total Sales	$	17,525,677		100.00	%	$	10,185,902		100.00	%

Net deferred tax assets consist of the following components as of December 31, 2022:

The components of the deferred tax assets at December 31, 2022 and 2021 were as follows:

	2022			2021
Deferred tax assets:
Stock-based compensation	$	202,510		$	165,567
Intangibles		908,204			219,369
Net operating loss		8,147,005			4,413,292
Lease liabilities		138,389			-
Capitalized research expenditures		354,157			-
Other		8,058			1,612
Total gross deferred tax asset	$	9,758,323		$	4,799,840
Deferred tax liabilities:
Depreciation		(872,157	)		(196,334	)
Prepaid assets		(33,769	)		(32,057	)
Right of use asset		(132,246	)		-
Less: Valuation allowances		(8,720,151	)		(4,571,449	)
Net deferred tax asset	$	-		$	-

Next Charging LLC [Member]

Restructuring Cost and Reserve [Line Items]

Net deferred tax assets consist of the following components as of December 31, 2022:

Net deferred tax assets consist of the following components as of December 31, 2022:

	December 31, 2022
Deferred tax assets:	$	2,880
Valuation allowance		(2,880	)
Net deferred tax asset	$	-

Schedule of Property and Equipment Net

Property and equipment as of September 30, 2023:

Vehicle	$	88,734
Total		88,734
Less Accumulated Depreciation		5,555
Property and Equipment, net	$	83,179