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EARNINGS PER SHARE (Tables)
9 Months Ended
Sep. 30, 2024
Earnings Per Share [Abstract]  
SCHEDULE OF EARNINGS PER SHARE

The following table presents a reconciliation of basic and diluted net income per share:

  

   Three Months Ended   Nine Months Ended 
   September 30,   September 30, 
   2024   2023   2024   2023 
                 
Net (loss) income attributable to the Company  $(2,502,233)  $3,957,387   $3,495,079   $6,579,836 
Weighted average number of common shares outstanding – basic   41,325,388    40,000,000    40,863,370    40,000,000 
                     
Dilutive securities – unvested RSU   -    -    142,186    - 
Weighted average number of common shares outstanding – diluted   41,325,388    40,000,000    41,005,556    40,000,000 
(Loss) earnings per share – basic  $(0.06)  $0.10   $0.09   $0.16 
(Loss) earnings per share – diluted  $(0.06)  $0.10   $0.09   $0.16