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GOODWILL (Tables) | 9 Months Ended
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Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
SCHEDULE OF ESTIMATES OF ACQUISITION FAIR VALUE | The table below reflects the Company’s estimates of the acquisition date fair value of the assets acquired and liabilities assumed for the 2022 and 2023 acquisition: SCHEDULE OF ESTIMATES OF ACQUISITION FAIR VALUE
|  | MOC |  |  | HTL |
Acquisition Date |  | October 4, 2022 |  |  | June 14, 2023 |
Purchase Price |  |  |  |  |  |  |  |
Cash |  | $ | 70,523 |  |  | $ | 214,993 |
Total purchase consideration |  |  | 70,523 |  |  |  | 214,993 |
Purchase Price Allocation |  |  |  |  |  |  |  |
Assets acquired |  |  |  |  |  |  |  |
Current assets |  |  | 32,700 |  |  |  | 15,098 |
Property and Equipment, net |  |  | 11,266 |  |  |  | 1,485 |
Operating lease right-of-use assets, net |  |  | 114,232 |  |  |  | 16,516 |
Total assets acquired |  |  | 158,198 |  |  |  | 33,099 |
Liabilities assumed: |  |  |  |  |  |  |  |
Current liabilities |  |  | (33,437 | ) |  |  | (20,885 | )
Operating lease liability |  |  | (114,232 | ) |  |  | (11,395 | )
Accrued taxes |  |  | (349 | ) |  |  | - |
Total liabilities assumed |  |  | (148,018 | ) |  |  | (32,280 | )
Net assets acquired |  |  | 10,180 |  |  |  | 819 |
Goodwill |  |  | 60,343 |  |  |  | 214,174 |
Total purchase consideration |  | $ | 70,523 |  |  | $ | 214,993 |
SCHEDULE OF GOODWILL | The following table summarizes changes in the carrying amount of goodwill at September 30, 2023 and December 31, 2022 SCHEDULE OF GOODWILL
|  | September 30, 2023 |  |  | December 31, 2022 |
Balance at beginning of the period/year |  | $ | 60,343 |  |  | $ | - |
Acquisitions |  |  | 214,174 |  |  |  | 60,343 |
Foreign currency exchange adjustment |  |  | (72 | ) |  |  |  |
Balance as of end of the period/year |  | $ | 274,445 |  |  | $ | 60,343 |

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