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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF PROVISION FOR INCOME TAXES EXPENSES

The Company’s provision for income tax expenses consisted of:

 SCHEDULE OF PROVISION FOR INCOME TAXES EXPENSES

		2025				2024				2023
		For the Years ended December 31,
		2025				2024				2023
PRC income tax
Current		$	-			$	-			$	-
Total		$	-			$	-			$	-

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

Reconciliations of the income tax expenses computed by applying the PRC statutory income tax rate of 25% to the Company’s income tax expenses of the years presented are as follows:

 SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION 

		2025				2024				2023
		For the Years ended December 31,
		2025				2024				2023
Loss from operations in mainland China		$	(1,059,365	)		$	(230,731	)		$	-
Loss from operations in Hong Kong and others			(1,042,651	)			(10,592,846	)			-
Loss from continuing operations before income taxes			(2,102,016	)			(10,823,577	)			-
Tax credit at PRC corporate income tax rate of 25%			(525,504	)			(2,762,952	)			-
Non-deductible expenses			272,481				2,707,189				-
Changes in valuation allowance			253,023				55,763				-
Income tax expenses		$	-			$	-			$	-

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The Company’s deferred tax assets consisted of the following components:

  SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

		2025				2024
		As of December 31,
		2025				2024
Deferred tax assets
Net operating loss carry-forwards		$	259,808			$	28,033
Accrued cost and expense			36,030				26,938
Provision for warranty liability			21,106				-
Lease expense			492				-
Less: valuation allowance			(317,436	)			(54,971	)
Deferred tax assets, net of valuation allowance		$	-			$	-

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- References

No definition available.

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

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