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INVENTORIES | 9 Months Ended
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Sep. 30, 2025
Inventory Disclosure [Abstract] |
INVENTORIES | NOTE 4 — INVENTORIES Inventories consist of the following: SCHEDULE OF INVENTORIES
|  | September 30, 2025 |  |  | December 31, 2024 (Restated) |
Products |  | $ | 16,552,757 |  |  | $ | 18,001,768 |
Parts and accessories |  |  | 1,597,917 |  |  |  | 1,113,872 |
Inventories in transit |  |  | 2,884,738 |  |  |  | 4,861,016 |
Freight and duty |  |  | 4,526,970 |  |  |  | 3,751,884 |
Inventory, gross |  |  | 25,562,382 |  |  |  | 27,728,540 |
Less: inventory allowance |  |  | (469,900 | ) |  |  | (469,900 | )
Inventories, net |  | $ | 25,092,482 |  |  | $ | 27,258,640 |
Impairment provision of inventories recorded for lower of cost or net realizable value adjustments were nil, nil, $110,000 and $110,000 for the three and nine months ended September 30, 2025 and 2024, respectively. The inventory allowance movement is as follows: SCHEDULE OF INVENTORY ALLOWANCE
|  | September 30, 2025 |  |  | December 31, 2024 (Restated) |
Beginning balance |  | $ | 469,900 |  |  | $ | 439,900 |
Addition of provision |  |  | - |  |  |  | 30,000 |
Ending balance |  | $ | 469,900 |  |  | $ | 469,900 |
Impairment provision of inventories were nil and nil for the three and nine months ended September, 2025 and a reversal of impairment provision of inventories recorded were $110,000 and $110,000 for the three and nine months ended September 30, 2024, respectively, and is included in cost of revenues in the condensed consolidated statement of operations and comprehensive income. Partial inventories of $20,073,986 and $21,606,371 as of September 30, 2025 and December 31, 2024, respectively were pledged for the Company’s line of credit facility at Cathay Bank. MASSIMO GROUP AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

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- Definition The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/330/tableOfContent + Details
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