Quarterly report pursuant to Section 13 or 15(d)

Property and Equipment (Tables)

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Property and Equipment (Tables)
3 Months Ended
Mar. 31, 2024
Property, Plant and Equipment [Abstract]  
Schedule of property and equipment
               
    2024   2023
Machinery and equipment   $ 2,721,589     $ 2,692,473  
Furniture and fixtures     40,299       40,299  
Land     1,119,758       1,119,758  
Leasehold improvements     1,228,860       1,228,860  
Software and website development     300,935       300,935  
Computer hardware and software     162,682       159,342  
Boat molds     6,404,888       5,871,373  
Vehicles     143,360       143,360  
Electric prototypes and tooling     142,526       142,526  
Assets under construction     4,432,030       2,977,894  
      16,696,926       14,676,820  
Less accumulated depreciation and amortization     (2,805,596 )     (2,382,832 )
    $ 13,891,330     $ 12,293,988