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Revenues from Contracts with Customers (Tables)
 6 Months Ended
Jun. 30, 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 (June 30, 2025)   7,043,636    -    21,589,242 
Increase/(decrease)   (51,953)   -    1,420,837 

 

   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   2025   2024 
   Three Months Ended
June 30,		   Six Months Ended
June 30,		 
   2025   2024   2025   2024 
Major goods/service lines                    
At-need  $5,083,789   $4,864,380   $10,800,066   $10,274,680 
Pre-need   2,173,928    2,904,567    3,757,872    4,442,758 
Net mortuary and cemetery sales  $7,257,717   $7,768,947   $14,557,938   $14,717,438 
                     
Timing of Revenue Recognition                    
Goods transferred at a point in time  $4,843,082   $5,032,430   $8,997,629   $9,222,652 
Services transferred at a point in time   2,414,635    2,736,517    5,560,309    5,494,786 
Net mortuary and cemetery sales  $7,257,717   $7,768,947   $14,557,938   $14,717,438