Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (22,675,741)	$ (29,977,816)
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt expense	83,826	46,763
Amortization of debt discount and debt issuance cost	1,266,191	2,698,080
Depreciation and amortization expense	2,273,345	2,111,346
Gain on extinguishment of debt	(269,828)	(161,039)
Stock-based compensation	797,535	54,285
Impairment of intangibles	5,843,501
Stock issued for services	207,199	922,262
Non-cash interest expense on conversion of notes payable	92,569
Non-cash finance fees	753,933
Non-cash finance expense – preferred stock dividend	36,456
Interest expense associated with warrants issued with debt		65,624
Interest expense associated with future equity agreements		10,844,743
Accretion related to right of use asset	32,435	25,177
Change in operating assets and liabilities:
Accounts receivable, net	386,015	(226,594)
Inventory	939,574	524,200
Prepaid expenses and other current assets	152,044	44,170
Deposits and other assets	15,116	(47,771)
Accounts payable	396,928	1,973,391
Accrued expenses	2,556,332	263,632
Accrued expenses, related parties	494,530	576,632
Contract liabilities	(210,705)	277,134
Discontinued operations	980,192	299,910
Net cash used in operating activities	(5,848,553)	(9,685,871)
Cash flows from investing activities:
Cash paid for acquisition of Ceautamed		(3,000,000)
Additions to property and equipment		(29,720)
Discontinued operations	(3,450)
Net cash used in investing activities	(3,450)	(3,029,720)
Cash flows from financing activities:
Receipts from related parties	888,130
Payments to related parties	(1,220,274)
Proceeds from initial public offering		12,812,008
Proceeds from issuance of common stock	2,151,310	909,873
Proceeds from exercise of warrants	7,269,531
Proceeds from convertible notes and notes payable	2,885,527	9,797,275
Repayments on convertible notes and notes payable	(5,873,881)	(10,621,431)
Repayments on notes payable of discontinued operations	(130,564)	(309,484)
Net cash provided by financing activities	5,969,779	12,588,241
Net increase (decrease) in cash	117,776	(127,350)
Cash, beginning of year	70,820	198,170
Cash, end of year	188,596	70,820
Supplemental disclosure of cash flow information:
Interest paid	274,747	4,112,081
Taxes paid
Non-cash investing and financing activities:
Stock issued for conversion of accounts payable		147,223
Stock issued for conversion of convertible notes and interest	6,555,258	8,165,385
Stock issued for conversion of accrued dividends	186,634
Stock issued for conversion of series B preferred Stock to common stock	9
Non-cash equipment financing of discontinued operations		181,815,000,000
Debt issued for acquisition of Ceautamed		5,600,000
Equipment obtained with financing		8,463
Equipment transferred from discontinued operation	57,659
Stock issued for conversion of accrued compensation	1,178,341
Stock issued for conversion of accrued board fees	30,000
Conversion of notes payable to accrued expenses	26,471
Conversion of interest to notes payable	$ 334,950

SMART FOR LIFE, INC. 10-K