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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) | 3 Months Ended | 9 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Sep. 30, 2024 USD ($) shares | Sep. 30, 2023 USD ($) shares | Sep. 30, 2024 USD ($) Segment shares | Sep. 30, 2023 USD ($) shares | Dec. 31, 2023 USD ($) | Dec. 31, 2022 USD ($)
Product Information [Line Items] |  |  |  |  |  |
Cash FDIC insured amount | $ 250,000 |  | $ 250,000 |  |  |
Inventory provision |  |  | 329,900 |  | $ 439,900 |
Impairment provision of inventories | 110,000 |  | 110,000 |  |  |
Impairment loss | 29,883 |  | 772,780 |  |  |
Sales return liabilities | 163,666 |  | 163,666 |  | 283,276 | $ 556,538
Sales return | 317,188 | 223,428 | 824,978 | 1,975,270 |  |
Products warranty | 608,644 |  | 608,644 |  | 619,113 |
Warranty expenses | 2 | $ 5 | 1,102,494 | 1,521 |  |
Advance from customers | $ 1,167,161 |  | 1,167,161 |  | 1,835,411 |
Contract liabilities, revenue recognized |  |  | $ 1,160,167 | $ 696,274 |  |
Voluntary contribution matching percent |  |  | 100.00% |  |  |
Matching contribution vesting percent |  |  | 100.00% |  |  |
Federal income tax percent | 21.00% | 21.00% | 21.00% | 21.00% |  |
Dilutive shares | shares | 0 |  | 0 |  |  |
Number of Reportable Segments | Segment |  |  | 1 |  |  |
Cash uninsured amount |  |  |  |  | $ 330,357 |
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | One Customer [Member] |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |
Concentration risk, percentage | 10.00% | 10.00% | 10.00% | 10.00% |  |
Accounts Receivable [Member] | Customer Concentration Risk [Member] | One Customer [Member] |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |
Concentration risk, percentage |  |  | 10.00% |  | 10.00% |
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Four Supplier [Member] |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |
Concentration risk, percentage |  |  | 10.00% |  |  |
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Three Supplier [Member] |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |
Concentration risk, percentage |  |  |  |  | 10.00% |
Massimo Motor Sports, LLC [Member] |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |
Cash uninsured amount | $ 145,456 |  | $ 145,456 |  | $ 826,741 |
Unvested Restricted Stock Units RSU [Member] |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |
Weighted average number of common shares, unvested restricted stock | shares |  |  | 142,186 |  |  |
Cost of Sales [Member] |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |
Shipping and freight expense | $ 2,406,336 | $ 1,599,110 | $ 8,582,277 | $ 6,758,360 |  |
Selling Expense [Member] |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |
Shipping and freight expense | 1,500,947 | 694,912 | 4,562,815 | 3,130,474 |  |
Advertising costs |  | $ 363,189 | 499,274 | $ 825,852 |  |
Maximum [Member] |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |
Cash FDIC insured amount | $ 751,585 |  | $ 751,585 |  |  |
Maximum contributions percent |  |  | 4.00% |  |  |
Minimum [Member] |  |  |  |  |  |
Product Information [Line Items] |  |  |  |  |  |
Cash FDIC insured amount |  |  |  |  | $ 435,457 |

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