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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Restructuring Cost and Reserve [Line Items] |  |
SCHEDULE OF ESTIMATED ECONOMIC USEFUL LIVES OF THE ASSETS | SCHEDULE OF ESTIMATED ECONOMIC USEFUL LIVES OF THE ASSETS
Category |  | Estimated useful lives
Land use right |  | 50 years
Software |  | 3 years
| SCHEDULE OF ESTIMATED ECONOMIC USEFUL LIVES OF THE ASSETS
Category |  | Estimated useful lives
Land use right |  | 50 years
Software |  | 3 years
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES | SCHEDULE OF PROPERTY PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES
Category |  | Estimated useful lives
Electronic equipment |  | 3 years
Machinery and equipment |  | 3-10 years
Vehicle |  | 4 years
Office equipment |  | 3-5 years
Building |  | 20 years
| SCHEDULE OF PROPERTY PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES
Category |  | Estimated useful lives
Electronic equipment |  | 3 years
Machinery and equipment |  | 3-10 years
Vehicle |  | 4 years
Office equipment |  | 3-5 years
Building |  | 20 years
SCHEDULE OF REAL ESTATE PROPERTIES FOR LEASE | SCHEDULE OF REAL ESTATE PROPERTIES FOR LEASE
Category. |  | Estimated useful lives
Plant |  | 20 years
Land use right |  | 50 years
| SCHEDULE OF REAL ESTATE PROPERTIES FOR LEASE
Category |  | Estimated useful lives
Plant |  | 20 years
Land use right |  | 50 years
SCHEDULE OF DISAGGREGATION OF REVENUE | The following table disaggregates the Company’s revenue for the six months ended June 30, 2023 and 2024: SCHEDULE OF DISAGGREGATION OF REVENUE
|  | 2023 |  |  | 2024 |
|  | For the six months ended June 30, |
|  | 2023 |  |  | 2024 |
|  | (Unaudited) |
By revenue type |  |  |  |  |  |  |  |
Sales of manufactured electronic products |  | $ | 1,135,324 |  |  | $ | 589,231 |
Commissioned processing service |  |  | 740,063 |  |  |  | 72,020 |
Rental income |  |  | 158,012 |  |  |  | 113,952 |
Others |  |  | 63,973 |  |  |  | 35,838 |
Total |  | $ | 2,097,372 |  |  | $ | 811,041 |
| The following table disaggregates the Company’s revenue for the years ended December 31, 2022 and 2023: SCHEDULE OF DISAGGREGATION OF REVENUE
|  | 2022 |  |  | 2023 |
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |
By revenue type |  |  |  |  |  |  |  |
Sales of manufactured electronic products |  | $ | 1,543,397 |  |  | $ | 2,340,440 |
Commissioned processing service |  |  | 866,993 |  |  |  | 942,626 |
Rental income |  |  | 357,338 |  |  |  | 256,642 |
Others |  |  | 385,758 |  |  |  | 131,014 |
Total |  | $ | 3,153,486 |  |  | $ | 3,670,722 |
SCHEDULE OF CURRENCY EXCHANGE RATES | SCHEDULE OF CURRENCY EXCHANGE RATES | The following table outlines the currency exchange rates that were used in preparing the consolidated financial statements: SCHEDULE OF CURRENCY EXCHANGE RATES
|  | December 31, 2022 |  | December 31, 2023
|  | Year-end spot rate |  | Average rate |  | Year-end spot rate |  | Average rate
US$ against RMB |  | US$1=RMB6.8972 |  | US$1=RMB6.7290 |  | US$1=RMB7.0978 |  | US$1=RMB7.0803
US$ against NT$ |  | US$1=NT$30.7300 |  | US$1=NT$29.7963 |  | US$1=NT$30.6200 |  | US$1=NT$31.1525
Cetus Capital Acquisition Corp [Member] |  |
Restructuring Cost and Reserve [Line Items] |  |
SCHEDULE OF COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION | As of June 30, 2024, the amount of common stock subject to possible redemption reflected in the balance sheet are reconciled in the following table: SCHEDULE OF COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION
Gross proceeds |  | $ | 57,500,000 |
Less: |  |  |  |
Proceeds allocated to public warrants |  |  | (230,575 | )
Proceeds allocated to public rights |  |  | (2,290,800 | )
Allocation of offering costs related to redeemable shares |  |  | (3,208,090 | )
Redemption of Public Shares |  |  | (38,792,466 | )
Plus: |  |  |  |
Accretion of initial carrying value to redemption value |  |  | 7,739,022 |
Subsequent measurement of common stock subject to redemption value |  |  | 1,088,624 |
Extension funds attributable to common stock subject to redemption |  |  | 250,000 |
Common stock subject to possible redemption |  | $ | 22,055,715 |
| At December 31, 2023, the amount of common stock subject to possible redemption reflected in the balance sheet are reconciled in the following table: SCHEDULE OF COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION
Gross proceeds |  | $ | 57,500,000 |
Less: |  |  |  |
Proceeds allocated to public warrants |  |  | (230,575 | )
Proceeds allocated to public rights |  |  | (2,290,800 | )
Allocation of offering costs related to redeemable shares |  |  | (3,208,090 | )
Plus: |  |  |  |
Accretion of initial carrying value to redemption value |  | $ | 7,739,022 |
Remeasurement of subsequent measurement of common stock subject to redemption value |  |  | 214,342 |
Common stock subject to possible redemption |  | $ | 59,723,899 |

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