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RELATED PARTY BALANCES AND TRANSACTIONS | 12 Months Ended
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Dec. 31, 2025
Related Party Transactions [Abstract] |
RELATED PARTY BALANCES AND TRANSACTIONS | 15. RELATED PARTY BALANCES AND TRANSACTIONS The principal related parties with which the Company had transactions for the years ended December 31, 2025 and 2024presented are as follows: a) Related Parties SCHEDULE OF RELATED PARTIES AND THEIR RELATIONSHIPS
Name |  | Relationship with the Company
Beijing Xinlongmai Enterprise Management Co., Ltd. (“Beijing Xinlongmai”) |  | Afficilate of non-controlling interest shareholder
Huizhou Highpower Technology Co., Ltd. (“Huizhou High power”) |  | Afficilate of non-controlling interest shareholder
Ms. Xiaodan Liu |  | CEO of Elong Power
b) Related party transactions The following table consists of the purchases that have been entered into with related parties: SCHEDULE OF RELATED PARTY TRANSACTIONS
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | For the Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Lease from a related party |  |  |  |  |  |  |  |  |  |  |  |
–Ms. Xiaodan Liu |  | $ | 4,174 |  |  | $ | 55,588 |  |  | $ | - |
Lease from a related party |  | $ | 4,174 |  |  | $ | 55,588 |  |  | $ | - |
The following table consists of the financing that have been entered into with related parties: SCHEDULE OF PROCEEDS AND REPAYMENTS AND SHORT-TERM LOANS PAYABLE TO RELATED PARTIES
|  | Note |  | 2025 |  |  | 2024 |  |  | 2023 |
|  |  |  | For the Years Ended Decem 31, |
|  | Note |  | 2025 |  |  | 2024 |  |  | 2023 |
Proceeds from related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |
– Ms. Xiaodan Liu |  |  |  | $ | 1,380,396 |  |  | $ | - |  |  | $ | - |
Proceeds from related parties |  |  |  | $ | 1,380,396 |  |  | $ | - |  |  | $ | - |
c) Short-term loans payable to related parties
|  | Note |  | As of December 31, 2025 |  |  | As of December 31, 2024 |
Beijing Xinlongmai Enterprise Management Co., Ltd. (“Beijing Xinlongmai”) |  | (a) |  | $ | 428,994 |  |  | $ | - |
Huizhou Highpower Technology Co., Ltd. (“Huizhou Highpower”) |  | (a) |  |  | 142,998 |  |  |  | - |
Ms.Xiaodan Liu |  | (b) |  |  | 1,458,374 |  |  |  | - |
Short-term loans payable to related parties |  |  |  | $ | 2,030,366 |  |  | $ | - |
(a) | On October 30, 2023, Huizhou Jingyang entered into two one-year loans with its related parties Beijing Xinlongmai Enterprise Management Co., Ltd. (“Beijing Xinlongmai”) and Huizhou Highpower Technology Co., Ltd. (“Huizhou Highpower”) of RMB 3 million ($0.4 million) and RMB 1 million ($0.1 million), respectively, both bearing zero interest rate. During the year ended December 31, 2024, the loans have been extended to October 20, 2025 and November 8, 2025, respectively. These loans were recorded under current liabilities of discontinued operations as at December 31, 2024. In 2025, Huizhou Jingyang transferred its debt of RMB 3million and RMB1 million owned to Beijing Xinlongmai and Huizhou Highpower, respectively, to Elong Beijing under same terms. As of December 31, 2025 and 2024, the Company had outstanding borrowings of $428,994 and nil from Beijing Xinlongmai, respectively. As of December 31, 2025 and 2024, the Company had outstanding borrowings of $142,998 and nil from Huizhou Highpower, respectively.
(b) | On April 11, 2025, the Company obtained aggregate borrowings of RMB9.3 million ($1,380,396) from Ms. Xiaodan Liu, bearing interest at 8% per annum and due on April 10, 2026. In 2025, Jingyang HK borrowed RMB0.8 million ($117,076) from Ms. Xiaodan Liu, bearing interest at 8% per annum and payable on demand. On December 31, 2025 Jingyang HK transferred its debt of RMB0.8 million ($117,076) owed to Ms. Xiaodan Liu and related interest payable to ELPW under same terms.
The Company had outstanding borrowings of $1,458,347 and nil from Ms. Xiaodan Liu as of December 31, 2025 and 2024, respectively. The outstanding balance as of December 31, 2025 consists of a term loan of $117,076 due on April 10, 2026 and a loan of $1,380,396 payable on demand with no fixed maturity. Both borrowings bear interest at a rate of 8% per annum. The accrued interest payable related to the borrowings from Ms. Xiaodan Liu was $75,060 and nil, respectively. On April 13, 2026,the Company issued 10,000 Class B ordinary shares with valued at $1.56 per share to settle $15,600 of the principal of the loan to Ms.Xiaodan Liu. The Company also settled the principal of 1,303,581 together with accrued interest in April, 2026. During years ended December 31, 2025 and 2024 interest expense of $75,060 and nil was incurred on the Company’s borrowings from related parties, respectively. d) Amounts due from related parties Amounts due from related parties consisted of the following for the periods indicated: SCHEDULE OF AMOUNTS DUE FROM RELATED PARTIES
|  | Relationship |  | As of December 31, 2025 |  |  | As of December 31, 2024 |  |  | Note
Ms. Xiaodan Liu |  | CEO and Board Chair of Elong Power |  |  | 71,499 |  |  |  | 68,500 |  |  | Lease Deposit
Total |  |  |  | $ | 71,499 |  |  | $ | 68,500 |  |  |
As of December 31, 2025 and 2024, the Company had security deposits of $71,499 and $68,500, respectively, due from Ms. Xiaodan Liu related to a vehicle lease. The initial vehicle lease term was from September 1, 2024, to August 31, 2025, and the lease was extended through August 31, 2026. e) Amounts due to related parties Amounts due to related parties consisted of the following for the periods indicated: SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES
|  | Relationship |  | As of December 31, 2025 |  |  | As of December 31, 2024 |  |  | Note
Ms. Xiaodan Liu |  | CEO and Board Chair of Elong Power |  |  | 4,713 |  |  |  | 1,118 |  |  | Payable for employee reimbursement
Ms. Xiaodan Liu |  | CEO and Board Chair of Elong Power |  |  | - |  |  |  | 54,800 |  |  | Payable for the lease of a vehicle
Ms. Xiaodan Liu |  | CEO and Board Chair of Elong Power |  |  | 75,060 |  |  |  | - |  |  | Interest payable
Total |  |  |  | $ | 79,773 |  |  | $ | 55,918 |  |  |

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480990/946-20-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480990/946-20-50-5 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480990/946-20-50-6 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(g)(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(c)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(e)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/850/tableOfContent Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-6 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 + Details
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