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Revenues from Contracts with Customers (Tables)
 3 Months Ended
Mar. 31, 2025
Revenue from Contract with Customer [Abstract]  
Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities

The opening and closing balances of the Company’s receivables, contract assets and contract liabilities are as follows:

 

   Contract Balances 
   Receivables (1)   Contract Asset   Contract Liability 
Opening (December 31, 2024)  $7,095,589   $-   $20,168,405 
Closing (March 31, 2025)   7,103,871    -    20,910,047 
Increase/(decrease)   8,282    -    741,642 

 

   Contract Balances 
   Receivables (1)   Contract Asset   Contract Liability 
Opening (December 31, 2023)  $6,321,573   $-   $18,237,246 
Closing (December 31, 2024)   7,095,589    -    20,168,405 
Increase/(decrease)   774,016    -    1,931,159 

 

 

(1)Included in Receivables, net on the condensed consolidated balance sheets
Schedule of Revenues of the Cemetery and Mortuary Contracts

The following table disaggregates revenue for the Company’s cemetery and mortuary contracts:

 

   2025   2024 
   Three Months Ended
March 31,		 
   2025   2024 
Major goods/service lines          
At-need  $5,716,277   $5,410,300 
Pre-need   1,583,944    1,538,191 
Net mortuary and cemetery sales  $7,300,221   $6,948,491 
           
Timing of Revenue Recognition          
Goods transferred at a point in time  $4,154,547   $4,190,222 
Services transferred at a point in time   3,145,674    2,758,269 
Net mortuary and cemetery sales  $7,300,221   $6,948,491