XML 160 R26.htm IDEA: XBRL DOCUMENT
v3.24.4

Summary of Significant Accounting Policies (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
Restructuring Cost and Reserve [Line Items] |  |
Schedule of Accounts Receivable | The following is a summary of the Company’s accounts receivable at September 30, 2024 and December 31, 2023: Schedule of Accounts Receivable
|  | September 30, 2024 |  |  | December 31, 2023 |
Accounts receivable |  | $ | 1,636,306 |  |  | $ | 1,274,112 |
Less: allowance for doubtful accounts |  |  | 81,772 |  |  |  | 81,772 |
Accounts receivable - net |  | $ | 1,554,534 |  |  | $ | 1,192,340 |
| The following is a summary of the Company’s accounts receivable at December 31, 2023 and 2022: Schedule of Accounts Receivable
|  | December 31, 2023 |  |  | December 31, 2022 |
Accounts receivable |  | $ | 1,274,112 |  |  | $ | 766,692 |
Less: allowance for doubtful accounts |  |  | 81,772 |  |  |  | - |
Accounts receivable – net |  | $ | 1,192,340 |  |  | $ | 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 their respective totals: Schedule of Concentration of Risk Sales
|  | Nine Months Ended September 30, |
Customer |  | 2024 |  |  | 2023 |
A |  |  | 20.41 | % |  |  | 21.83 | %
B |  |  | 10.46 | % |  |  | 12.27 | %
Total |  |  | 30.87 | % |  |  | 34.10 | %
Accounts Receivable
|  | Nine Months Ended September 30, |  |  | Year Ended December 31, 2023 |
Customer |  | 2024 |  |  | 2023 |
A |  |  | 39.09 | % |  |  | 46.57 | %
B |  |  | 14.62 | % |  |  | 13.50 | %
Total |  |  | 53.71 | % |  |  | 60.07 | %
Vendor Purchases
|  | Nine Months Ended September 30, |
Vendor |  | 2024 |  |  | 2023 |
A |  |  | 42.86 | % |  |  | 50.30 | %
B |  |  | 43.39 | % |  |  | 37.21 | %
C |  |  | 13.62 | % |  |  | 11.65 | %
Total |  |  | 99.87 | % |  |  | 99.16 | %
| The Company has the following concentrations related to its sales, accounts receivable and vendor purchases greater than 10% of their respective totals: Schedule of Concentration of Risk Sales
|  | Year Ended December 31, |
Customer |  | 2023 |  |  | 2022 |
A |  |  | 22.19 | % |  |  | 11.46 | %
B |  |  | 12.07 | % |  |  | 11.26 | %
C |  |  | 0.00 | % |  |  | 31.75 | %
Total |  |  | 34.26 | % |  |  | 54.47 | %
Accounts Receivable
|  | Year Ended December 31, |
Customer |  | 2023 |  |  | 2022 |
A |  |  | 46.57 | % |  |  | 47.48 | %
B |  |  | 13.50 | % |  |  | 0 | %
Total |  |  | 60.07 | % |  |  | 47.48 | %
Vendor Purchases
|  | Year Ended December 31, |
Vendor |  | 2023 |  |  | 2022 |
A |  |  | 48.93 | % |  |  | 78.62 | %
B |  |  | 38.29 | % |  |  | 17.91 | %
C |  |  | 12.11 | % |  |  | 3.15 | %
Total |  |  | 99.33 | % |  |  | 99.68 | %
Schedule of Disaggregation of Revenue | The following represents the Company’s disaggregation of revenues for the nine months ended September 30, 2024 and 2023: Schedule of Disaggregation of Revenue
|  | Nine Months Ended September 30, |
|  | 2024 |  |  | 2023 |
|  |  | Revenue |  |  |  | % of Revenues |  |  |  | Revenue |  |  |  | % of Revenues |
Fuel sales |  | $ | 20,249,067 |  |  |  | 96.53 | % |  | $ | 17,129,808 |  |  |  | 97.74 | %
Other |  |  | 728,793 |  |  |  | 3.47 | % |  |  | 395,869 |  |  |  | 2.26 | %
Total Sales |  | $ | 20,977,860 |  |  |  | 100.00 | % |  | $ | 17,525,677 |  |  |  | 100.00 | %
| The following represents the Company’s disaggregation of revenues for the years ended December 31, 2023 and 2022: Schedule of Disaggregation of Revenue
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |
|  | Revenue |  |  | % of Revenues |  |  | Revenue |  |  | % of Revenues |
Fuel sales |  | $ | 22,677,304 |  |  |  | 97.68 | % |  | $ | 14,860,475 |  |  |  | 98.78 | %
Other |  |  | 539,119 |  |  |  | 2.32 | % |  |  | 184,246 |  |  |  | 1.22 | %
Total Sales |  | $ | 23,216,423 |  |  |  | 100.00 | % |  | $ | 15,044,721 |  |  |  | 100.00 | %
Schedule of Dilutive Equity Securities Outstanding | The following potentially dilutive equity securities outstanding as of September 30, 2024 and 2023 were as follows: Schedule of Dilutive Equity Securities Outstanding
|  | September 30, 2024 |  |  | September 30, 2023 |
Series A, preferred stock |  |  | 1,644,022 |  |  |  | - |
Series B, preferred stock |  |  | 724,638 |  |  |  | - |
Series A, preferred stock - dividends |  |  | 164,402 |  |  |  | - |
Series B, preferred stock - dividends |  |  | 72,464 |  |  |  | - |
Warrants (vested) |  |  | 52,297 |  |  |  | 81,452 |
Total common stock equivalents |  |  | 2,657,822 |  |  |  | 81,452 |
| The following potentially dilutive equity securities outstanding as of December 31, 2023 and 2022 were as follows: Schedule of Dilutive Equity Securities Outstanding
|  | December 31, 2023 |  |  | December 31, 2022 |
Stock options (vested) |  |  | - |  |  |  | 11,254 |
Warrants (vested) |  |  | 81,452 |  |  |  | 81,452 |
Total common stock equivalents |  |  | 81,452 |  |  |  | 92,706 |
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 December 31, 2023 and 2022, respectively: Schedule of Unrealized Gains, Losses, and Fair Value
December 31, 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 |
Next NRG Holding Corp [Member] |  |
Restructuring Cost and Reserve [Line Items] |  |
Schedule of Fair Value of Assets Acquired and Liabilities | The table below summarizes the estimated fair value of the assets acquired and liabilities assumed: Schedule of Fair Value of Assets Acquired and Liabilities
Consideration |  |  |
Cash |  | $ | 1,800,000 |
Note payable |  |  | 3,700,000 |
Fair value of consideration transferred |  | $ | 5,500,000 |
Recognized amounts of identifiable assets acquired and liabilities assumed: |  |  |  |
License agreements |  | $ | 4,900,000 |
Trademarks/Tradenames |  |  | 600,000 |
Total assets acquired |  |  | 5,500,000 |
Total liabilities assumed |  |  | - |
Total identifiable net assets |  |  | 5,500,000 |
Goodwill |  | $ | - |
Schedule of Merketable Securities Related Party Measured at Fair Value | The following table summarizes the Company’s marketable securities – related party measured at fair value on a recurring basis by level within the fair value hierarchy: Schedule of Merketable Securities Related Party Measured at Fair Value
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | September 30, 2024 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Marketable securities - related party |  | $ | 12,703,491 |  |  | $ | - |  |  | $ | - |  |  | $ | 12,703,491 |
Total Assets |  | $ | 12,703,491 |  |  | $ | - |  |  | $ | - |  |  | $ | 12,703,491 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | December 31, 2023 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Marketable securities - related party |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Total Assets |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Schedule of Property Plant and Vehicle Deprication Over Years |  | At December 31, 2023, property and equipment consisted of one vehicle (acquired in 2023), which is being depreciated over an estimated useful life of five years as follows: Schedule of Property Plant and Vehicle Deprication Over Years
Vehicle |  | $ | 88,734 |
Less: accumulated depreciation |  |  | 9,992 |
Vehicle – net |  | $ | 78,742 |

X
- Definition Schedule of Property Plant and Vehicle Depreciation [TableText Block] + References No definition available. + Details
Name: | EZFL_ScheduleOfPropertyPlantAndVehicleDepreciationTableTextBlock
Namespace Prefix: | EZFL_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-5 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financial instrument measured at fair value on recurring or nonrecurring basis. Includes, but is not limited to, instrument classified in shareholders' equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
Name: | us-gaap_RestructuringCostAndReserveLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
Name: | us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-20 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-18 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-20 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-16 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-21 + Details
Name: | us-gaap_SchedulesOfConcentrationOfRiskByRiskFactorTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of unrealized gains and losses on investments. + References No definition available. + Details
Name: | us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=EZFL_NextNRGHoldingCorpMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |