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Segment (Tables)

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

Schedule of reportable segments

Schedule of reportable segments
		Gas-Powered Boats				Franchise				Electric Boat and Development				Total
Net sales		$	5,276,343			$	—			$	—			$	5,276,343
Cost of products sold			4,969,458				—				29,572				4,999,030
Operating expense			1,533,981				772				1,285,767				2,820,520
Loss from operations			(1,227,096	)			(772	)			(1,315,339	)			(2,543,207	)
Other income (expense)			63,139				(2,629	)			147,502				208,012
Net income (loss)		$	(1,163,957	)		$	(3,401	)		$	(1,167,837	)		$	(2,335,194	)

For the three months ended March 31, 2023

										Electric Boat and
		Gas-Powered Boats				Franchise				Development				Total
Net sales		$	8,877,215			$	—			$	—			$	8,877,215
Cost of products sold			7,217,716				—				49,941				7,267,657
Operating expense			1,898,151				1,121				2,079,809				3,979,081
Loss from operations			(238,652	)			(1,121	)			(2,129,750	)			(2,369,523	)
Other income (expense)			420,501				(4,062	)			124,619				541,058
Net income (loss)		$	181,849			$	(5,183	)		$	(2,005,131	)		$	(1,828,465	)

Schedule of property and equipment, net

Schedule of property and equipment, net
		March 31,				December 31,
		2024				2023
Gas-Powered Boats		$	8,907,117			$	8,825,027
Franchise		$	—			$	—
Electric-Boats		$	4,984,213			$	3,468,961

X

- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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