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INVENTORIES (Tables)

12 Months Ended

Dec. 31, 2024

Inventory Disclosure [Abstract]

SCHEDULE OF INVENTORIES

Inventories consist of the following:

SCHEDULE OF INVENTORIES

		December 31, 2024				December 31, 2023
Products and accessories		$	18,001,768			$	16,777,928
Parts			1,113,872				899,188
Inventories in transit			4,861,016				5,399,964
Freight and duty			3,751,884				3,163,732
Inventory, gross			27,728,540				26,240,812
Less: inventory allowance			(469,900	)			(439,900	)
Inventories, net		$	27,258,640			$	25,800,912

SCHEDULE OF INVENTORY ALLOWANCE

The movement of inventory allowance are as follow:

 SCHEDULE OF INVENTORY ALLOWANCE

		December 31, 2024				December 31, 2023
Beginning balance		$	439,900			$	-
Addition of provision			30,000				439,900
Ending balance		$	469,900			$	439,900

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- Definition

Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(6)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(6)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(6)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483489/210-10-50-1

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