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ORGANIZATION AND BUSINESS DESCRIPTION (Tables) | 9 Months Ended
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Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
SCHEDULE OF SUBSIDIARIES | Details of the Company and its subsidiaries are set out below upon the Reorganization: SCHEDULE OF SUBSIDIARIES
Subsidiaries |  | Date of Incorporation |  | Jurisdiction of Formation |  | Percentage of direct/indirect Economic Ownership |  |  | Principal Activities
Massimo Group |  | October 10, 2022 |  | Nevada |  |  |  |  |  | Holding company
Massimo Motor Sports, LLC |  | June 30, 2009 |  | Texas |  |  | 100 | % |  | Manufacture of UTVs and ATVs
Massimo Marine, LLC |  | January 6, 2020 |  | Texas |  |  | 100 | % |  | Manufacture of Pontoon Boats
On June 1, 2023, the Company entered into two agreements with Asian International Securities Exchange Co., Ltd. (“AISE”) and AISE agreed to invest $1 million to Massimo Motor Sports and $1 million to Massimo Marine to exchange their 15% of equity interest respectively. After Reorganization, the 15% of equity interest in Massimo Motor Marine and Massimo Marine owned by AISE have been exchanged to 15% of equity interest in Massimo Group. MASSIMO GROUP AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

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- Definition The tabular disclosure of the effects of any changes in a parent's ownership interest in a subsidiary on the equity attributable to the parent if the ownership interests in a subsidiary changes during the period. The changes represented by this element did not result in the deconsolidation of the subsidiary. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4M -Publisher FASB -URI https://asc.fasb.org/1943274/2147481175/810-10-55-4M Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (d) -SubTopic 10 -Topic 810 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A + Details
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