XML 61 R49.htm IDEA: XBRL DOCUMENT
v3.24.3

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) | Sep. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Property, Plant and Equipment [Line Items] |  |
Property and equipment, net | $ 13,266,943 | $ 10,764,224
Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, net |  | 10,955,299
Reclassification |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, net |  | (191,075)
Consumer segment |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 12,233,489 | 9,451,794
Less: accumulated depreciation | (3,238,534) | (2,946,727)
Property and equipment, net | 8,994,955 | 6,505,067
Consumer segment | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 9,451,794
Less: accumulated depreciation |  | (2,946,727)
Property and equipment, net |  | 6,505,067
Consumer segment | Land |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 1,824,892 | 1,824,892
Consumer segment | Land | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 1,824,892
Consumer segment | Building and improvements |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 5,981,222 | 2,683,300
Consumer segment | Building and improvements | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 4,126,507
Consumer segment | Building and improvements | Reclassification |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | (1,443,207)
Consumer segment | Leasehold improvements |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 1,514,780 | 1,450,695
Consumer segment | Leasehold improvements | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 1,450,695
Consumer segment | Furniture and fixtures |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 935,414 | 700,832
Consumer segment | Furniture and fixtures | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 802,058
Consumer segment | Furniture and fixtures | Reclassification |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | (101,226)
Consumer segment | Machinery and equipment |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 1,454,304 | 1,221,568
Consumer segment | Machinery and equipment | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 1,224,783
Consumer segment | Machinery and equipment | Reclassification |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | (3,215)
Consumer segment | Vehicles |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 22,859 | 22,859
Consumer segment | Vehicles | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 22,859
Consumer segment | Construction in Progress |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 500,018 | 1,547,648
Consumer segment | Construction in Progress | Reclassification |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 1,547,648
Commercial segment |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 1,699,195 | 1,662,560
Less: accumulated depreciation | (968,891) | (819,389)
Property and equipment, net | 730,304 | 843,171
Commercial segment | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 1,662,560
Less: accumulated depreciation |  | (819,389)
Property and equipment, net |  | 843,171
Commercial segment | Leasehold improvements |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 151,647 | 151,647
Commercial segment | Leasehold improvements | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 151,647
Commercial segment | Furniture and fixtures |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 145,950 | 145,950
Commercial segment | Furniture and fixtures | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 145,950
Commercial segment | Machinery and equipment |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 1,179,366 | 1,093,752
Commercial segment | Machinery and equipment | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 1,142,731
Commercial segment | Machinery and equipment | Reclassification |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | (48,979)
Commercial segment | Vehicles |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 222,232 | 222,232
Commercial segment | Vehicles | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 222,232
Commercial segment | Construction in Progress |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 48,979
Commercial segment | Construction in Progress | Reclassification |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 48,979
Corporate |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 3,823,814 | 3,641,007
Less: accumulated depreciation | (282,130) | (225,021)
Property and equipment, net | 3,541,684 | 3,415,986
Corporate | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 3,832,082
Less: accumulated depreciation |  | (225,021)
Property and equipment, net |  | 3,607,061
Corporate | Reclassification |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | (191,075)
Property and equipment, net |  | (191,075)
Corporate | Land |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 1,106,664 | 1,106,664
Corporate | Land | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 1,106,664
Corporate | Building and improvements |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | 2,688,523 | 2,502,216
Corporate | Building and improvements | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 2,505,716
Corporate | Building and improvements | Reclassification |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | (3,500)
Corporate | Machinery and equipment |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross | $ 28,627 | 28,627
Corporate | Machinery and equipment | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 28,627
Corporate | Enterprise Resource Planning System | Previously reported |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 191,075
Corporate | Enterprise Resource Planning System | Reclassification |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | (191,075)
Corporate | Construction in Progress |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | 3,500
Corporate | Construction in Progress | Reclassification |  |
Property, Plant and Equipment [Line Items] |  |
Property and equipment, gross |  | $ 3,500

X
- Definition Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(14)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A + Details
Name: | us-gaap_PropertyPlantAndEquipmentLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 360 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478451/942-360-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RestatementAxis=srt_RevisionOfPriorPeriodReclassificationAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=ela_ConsumerSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_VehiclesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=ela_CommercialSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=us-gaap_CorporateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=ela_EnterpriseResourcePlanningSystemMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |