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ORGANIZATION AND BUSINESS DESCRIPTION (Tables)

12 Months Ended

Dec. 31, 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

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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

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- References

No definition available.

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