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EARNINGS PER SHARE (Tables)
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
SCHEDULE OF EARNINGS PER SHARE

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

 

   Years Ended 
   December 31, 
   2024

(restated)

   2023 
         
Net income attributable to the Company  $1,761,909   $10,415,225 
Weighted average number of common shares outstanding – basic   41,010,654    40,000,000 
           
Dilutive securities – unvested RSU   151,195    - 
Weighted average number of common shares outstanding – diluted   41,161,849    40,000,000 
Earnings per share – basic  $0.04   $0.26 
Earnings per share – diluted  $0.04   $0.26