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Segments and Disaggregated Revenue (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Segments and Disaggregated Revenue [Abstract] |  |
Schedule of Segment Reporting | Segments and Disaggregated Revenue
|  | Construction |  |  | Medical |  |  | Development |  |  | Corporate and support |  |  | Consolidated |
Nine Months Ended September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 14,566,351 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 14,566,351 |
Cost of revenue |  |  | 15,138,225 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 15,138,225 |
Operating expenses |  |  | 68,384 |  |  |  | 139,135 |  |  |  | 1,801,364 |  |  |  | 9,265,290 |  |  |  | 11,274,173 |
Operating loss |  |  | (640,258 | ) |  |  | (139,135 | ) |  |  | (1,801,364 | ) |  |  | (9,265,290 | ) |  |  | (11,846,047 | )
Other income (expense) |  |  | (56,796 | ) |  |  | — |  |  |  | (814,601 | ) |  |  | 34,346 |  |  |  | (837,051 | )
Income (loss) before income taxes |  |  | (697,054 | ) |  |  | (139,135 | ) |  |  | (2,615,965 | ) |  |  | (9,230,944 | ) |  |  | (12,683,098 | )
Net income attributable to non-controlling interest |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. |  | $ | (697,054 | ) |  | $ | (139,135 | ) |  | $ | (2,615,965 | ) |  | $ | (9,230,944 | ) |  | $ | (12,683,098 | )
Total assets |  | $ | 7,111,643 |  |  | $ | 4,581 |  |  | $ | 11,652,465 |  |  | $ | 6,565,385 |  |  | $ | 25,334,074 |
Depreciation and amortization |  | $ | 146,917 |  |  | $ | — |  |  | $ | 208,412 |  |  | $ | 1,391,743 |  |  | $ | 1,747,072 |
Capital expenditures |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 530,055 |  |  | $ | 530,055 |
|  | Construction |  |  | Medical |  |  | Development |  |  | Corporate and support |  |  | Consolidated |
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 8,648,873 |  |  | $ | 11,640,953 |  |  | $ | — |  |  | $ | — |  |  | $ | 20,289,826 |
Cost of revenue |  |  | 8,689,924 |  |  |  | 8,506,681 |  |  |  | — |  |  |  | — |  |  |  | 17,196,605 |
Operating expenses |  |  | 399,911 |  |  |  | 52,336 |  |  |  | 1,313,196 |  |  |  | 4,738,928 |  |  |  | 6,504,371 |
Operating income (loss) |  |  | (440,962 | ) |  |  | 3,081,936 |  |  |  | (1,313,196 | ) |  |  | (4,738,928 | ) |  |  | (3,411,150 | )
Other income (expense) |  |  | 487,339 |  |  |  | — |  |  |  | (173,726 | ) |  |  | 33,518 |  |  |  | 347,131 |
Income (loss) before income taxes |  |  | 46,377 |  |  |  | 3,081,936 |  |  |  | (1,486,922 | ) |  |  | (4,705,410 | ) |  |  | (3,064,019 | )
Net income attributable to non-controlling interest |  |  | — |  |  |  | 1,522,101 |  |  |  | — |  |  |  | — |  |  |  | 1,522,101 |
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. |  | $ | 46,377 |  |  | $ | 1,559,835 |  |  | $ | (1,486,922 | ) |  | $ | (4,705,410 | ) |  | $ | (4,586,120 | )
Total assets |  | $ | 11,442,445 |  |  | $ | 2,191,019 |  |  | $ | 8,947,444 |  |  | $ | 6,376,008 |  |  | $ | 28,956,916 |
Depreciation and amortization |  | $ | 429,056 |  |  | $ | 40,230 |  |  | $ | — |  |  | $ | — |  |  | $ | 469,286 |
Capital expenditures |  | $ | 1,094,222 |  |  | $ | — |  |  | $ | 893,785 |  |  | $ | 8,193 |  |  | $ | 1,996,200 |
Inter-segment revenue elimination |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
|  | Construction |  |  | Medical |  |  | Development |  |  | Corporate and support |  |  | Consolidated |
Three Months Ended September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 3,965,361 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3,965,361 |
Cost of revenue |  |  | 4,501,393 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,501,393 |
Operating expenses |  |  | (108,603 | ) |  |  | 138,240 |  |  |  | 583,987 |  |  |  | 1,825,464 |  |  |  | 2,439,088 |
Operating loss |  |  | (427,429 | ) |  |  | (138,240 | ) |  |  | (583,987 | ) |  |  | (1,825,464 | ) |  |  | (2,975,120 | )
Other income (expense) |  |  | (308,988 | ) |  |  | — |  |  |  | (339,556 | ) |  |  | 15,530 |  |  |  | (633,014 | )
Income (loss) before income taxes |  |  | (736,417 | ) |  |  | (138,240 | ) |  |  | (923,543 | ) |  |  | (1,809,934 | ) |  |  | (3,608,134 | )
Net income attributable to non-controlling interest |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. |  | $ | (736,417 | ) |  | $ | (138,240 | ) |  | $ | (923,543 | ) |  | $ | (1,809,934 | ) |  | $ | (3,608,134 | )
Total assets |  |  | 7,111,643 |  |  |  | 4,581 |  |  |  | 11,652,465 |  |  |  | 6,565,385 |  |  |  | 25,334,074 |
Depreciation and amortization |  | $ | 53,147 |  |  | $ | — |  |  | $ | 121,706 |  |  | $ | 432,707 |  |  | $ | 607,560 |
Capital expenditures |  | $ | — |  |  | $ | — |  |  | $ | 3,805 |  |  | $ | 526,252 |  |  | $ | 530,057 |
|  | Construction |  |  | Medical |  |  | Development |  |  | Corporate and support |  |  | Consolidated |
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 2,692,519 |  |  | $ | 1,437,738 |  |  | $ | — |  |  | $ | — |  |  | $ | 4,130,257 |
Cost of revenue |  |  | 2,693,451 |  |  |  | 1,601,980 |  |  |  | — |  |  |  | — |  |  |  | 4,295,431 |
Operating expenses |  |  | 192,266 |  |  |  | 25,271 |  |  |  | 436,798 |  |  |  | 1,582,677 |  |  |  | 2,237,012 |
Operating income (loss) |  |  | (193,198 | ) |  |  | (189,513 | ) |  |  | (436,798 | ) |  |  | (1,582,677 | ) |  |  | (2,402,186 | )
Other income (expense) |  |  | (3,563 | ) |  |  | — |  |  |  | (52,157 | ) |  |  | 9,755 |  |  |  | (45,965 | )
Income (loss) before income taxes |  |  | (196,761 | ) |  |  | (189,513 | ) |  |  | (488,955 | ) |  |  | (1,572,922 | ) |  |  | (2,448,151 | )
Net income attributable to non-controlling interest |  |  | — |  |  |  | (94,568 | ) |  |  | — |  |  |  | — |  |  |  | (94,568 | )
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. |  | $ | (196,761 | ) |  | $ | (94,945 | ) |  | $ | (488,955 | ) |  | $ | (1,572,922 | ) |  | $ | (2,353,583 | )
Total assets |  |  | 11,442,445 |  |  |  | 2,191,019 |  |  |  | 8,947,444 |  |  |  | 6,376,008 |  |  |  | 28,956,916 |
Depreciation and amortization |  | $ | 142,301 |  |  | $ | 13,410 |  |  | $ | 2,157 |  |  | $ | — |  |  | $ | 157,868 |
Capital expenditures |  | $ | 244,201 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 244,201 |
| From time to time, the Company revises the measurement of each segment’s cost of revenue and operating expenses, including any corporate overhead allocations, as determined by the information regularly reviewed by its executive team. Information for the Company’s segments, as well as for Corporate and support, is provided in the following table:
|  | Construction |  |  | Medical |  |  | Development |  |  | Corporate/ Support |  |  | Consolidated |
Fiscal Year Ended December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 12,752,219 |  |  | $ | 11,641,727 |  |  | $ | — |  |  | $ | — |  |  | $ | 24,393,946 |
Operating income (loss) |  |  | (472,039 | ) |  |  | 2,588,830 |  |  |  | (2,137,866 | ) |  |  | (7,208,895 | ) |  |  | (7,229,970 | )
Other income (expense) |  |  | 373,300 |  |  |  | — |  |  |  | (306,393 | ) |  |  | 73,821 |  |  |  | 140,728 |
Income (loss) before income taxes |  |  | (98,739 | ) |  |  | 2,588,830 |  |  |  | (2,444,259 | ) |  |  | (7,135,074 | ) |  |  | (7,089,242 | )
Less: Net income (loss) attributable to non-controlling interest |  |  | — |  |  |  | 1,229,806 |  |  |  | — |  |  |  | — |  |  |  | 1,229,806 |
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. |  | $ | (98,739 | ) |  | $ | 1,359,024 |  |  | $ | (2,444,259 | ) |  | $ | (7,135,074 | ) |  | $ | (8,319,048 | )
Total assets |  | $ | 11,287,672 |  |  | $ | 291,542 |  |  | $ | 9,268,918 |  |  | $ | 5,707,548 |  |  | $ | 26,555,680 |
Depreciation and amortization |  | $ | 574,961 |  |  | $ | 40,230 |  |  | $ | — |  |  | $ | — |  |  | $ | 615,191 |
Capital expenditures |  | $ | 1,858,054 |  |  | $ | — |  |  | $ | 893,785 |  |  | $ | 8,193 |  |  | $ | 2,760,032 |
Fiscal Year Ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 6,793,690 |  |  | $ | 31,548,012 |  |  | $ | — |  |  | $ | — |  |  | $ | 38,341,702 |
Operating income (loss) |  |  | (7,041,313 | ) |  |  | 8,405,332 |  |  |  | (203,078 | ) |  |  | (7,143,792 | ) |  |  | (5,982,851 | )
Other income (expense) |  |  | 5,163 |  |  |  | (9,878 | ) |  |  | (55 | ) |  |  | 79,248 |  |  |  | 74,478 |
Income (loss) before income taxes |  |  | (7,036,150 | ) |  |  | 8,395,454 |  |  |  | (203,133 | ) |  |  | (7,064,544 | ) |  |  | (5,908,373 | )
Net income (loss) attributable to non-controlling interest |  |  | — |  |  |  | 4,924,303 |  |  |  | — |  |  |  | — |  |  |  | 4,924,303 |
Net income (loss) attributable to common stockholders of Safe & Green Holdings Corp. |  | $ | (7,036,150 | ) |  | $ | 3,471,151 |  |  | $ | (203,133 | ) |  | $ | (7,064,544 | ) |  | $ | (10,832,676 | )
Total assets |  | $ | 12,274,536 |  |  | $ | 5,884,098 |  |  | $ | 8,053,885 |  |  | $ | 8,711,499 |  |  | $ | 34,924,018 |
Depreciation and amortization |  | $ | 351,795 |  |  | $ | 240,266 |  |  | $ | — |  |  | $ | 13,345 |  |  | $ | 605,406 |
Capital expenditure |  | $ | 886,504 |  |  | $ | 362,122 |  |  | $ | 3,576,130 |  |  | $ | — |  |  | $ | 4,824,756 |

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