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Revenues from Contracts with Customers (Tables)

9 Months Ended

Sep. 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 (September 30, 2025)			6,797,943				-				22,234,892
Increase/(decrease)			(297,646	)			-				2,066,487

		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 September 30,								Nine Months Ended September 30,
		2025				2024				2025				2024
Major goods/service lines
At-need		$	5,441,670			$	5,024,330			$	16,241,736			$	15,299,010
Pre-need			1,699,272				1,790,001				5,457,144				6,232,759
Net mortuary and cemetery sales		$	7,140,942			$	6,814,331			$	21,698,880			$	21,531,769

Timing of Revenue Recognition
Goods transferred at a point in time		$	4,384,201			$	4,064,864			$	13,381,830			$	13,287,515
Services transferred at a point in time			2,756,741				2,749,467				8,317,050				8,244,254
Net mortuary and cemetery sales		$	7,140,942			$	6,814,331			$	21,698,880			$	21,531,769