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CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY | 12 Months Ended
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Dec. 31, 2025
Condensed Financial Information Disclosure [Abstract] |
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY | SCHEDULE - CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY The Company performed a test of its restricted net assets of the consolidated subsidiaries in accordance with the Securities and Exchange Commission’s Regulation S-X Rule 4-08 (e) (3), “General Notes to Financial Statements” and concluded that it was applicable for the Company to disclose the financial information of the parent company. The subsidiaries did not pay any dividends to the Company for the periods presented. For the purpose of presenting parent-only financial information, the Company records its investment in its subsidiaries under the equity method of accounting. Such investment is presented on the separate condensed statement of financial position of the Company as “Investment in subsidiaries”. ILA became the parent company of the Company as a result of the execution of the Share Exchange Agreement in April 2020. ILA is a holding company with no bank account, did not have any significant capital and other commitments, and did not have any long-term obligations, or guarantees as of December 31, 2025. ILA did not have any business activities during the year ended December 31, 2025. The following is the parent company balance sheets: SCHEDULE OF CONDENSED FINANCIAL INFORMATION
|  | 2025 |  |  | 2024 |
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
|  | USD |  |  | USD |
|  | (Unaudited) |  |  | (Unaudited) |
ASSETS |  |  |  |  |  |  |  |
NON-CURRENT ASSETS |  |  |  |  |  |  |  |
Investment in subsidiaries |  | $ | 4,856,622 |  |  | $ | 12,638,066 |
TOTAL ASSETS |  | $ | 4,856,622 |  |  | $ | 12,638,066 |
LIABILITIES AND SHAREHOLDERS’ EQUITY |  |  |  |  |  |  |  |
LIABILITIES |  | $ | — |  |  | $ | — |
SHAREHOLDERS’ EQUITY |  |  |  |  |  |  |  |
Ordinary shares, $0.001 par value; 450,000,000 shares authorized; 2,076,974 and 1,806,000 shares issued and outstanding as of December 31, 2025 and 2024 * |  |  | 2,077 |  |  |  | 1,806 |
Preferred shares, 50,000,000 shares authorized: |  |  |  |  |  |  |  |
Preferred shares, Series A, $0.001 par value, 200,000 shares authorized, 200,000 and nil issued and outstanding as of December 31, 2025 and 2024 |  |  | 200 |  |  |  | — |
Preferred shares, Series B, $0.001 par value, 1,000,000 shares authorized, 1,000,000 and nil issued and outstanding as of December 31, 2025 and 2024 |  |  | 1,000 |  |  |  | — |
Preferred shares, value |  |  | 1,000 |  |  |  | — |
Additional paid-in capital |  |  | 30,157,602 |  |  |  | 19,586,674 |
Warrants |  |  | 16,769 |  |  |  | — |
Accumulated deficit |  |  | (25,073,495 | ) |  |  | (6,615,820 | )
Accumulated other comprehensive loss |  |  | (229,562 | ) |  |  | (334,594 | )
TOTAL SHAREHOLDERS’ EQUITY |  |  | 4,856,622 |  |  |  | 12,638,066 |
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY |  | $ | 4,856,622 |  |  | $ | 12,638,066 |
The following is the parent company statements of operations and comprehensive loss:
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | For the Years Ended |
|  | December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | USD |  |  | USD |  |  | USD |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
EQUITY LOSS |  | $ | (13,969,798 | ) |  | $ | (2,076,775 | ) |  | $ | (1,658,203 | )
NET LOSS |  | $ | (13,969,798 | ) |  | $ | (2,076,775 | ) |  | $ | (1,658,203 | )
COMPREHENSIVE LOSS |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (13,969,798 | ) |  | $ | (2,076,775 | ) |  | $ | (1,658,203 | )
Foreign currency translation adjustments |  |  | 105,032 |  |  |  | (74,040 | ) |  |  | (214,916 | )
COMPREHENSIVE LOSS |  | $ | (13,864,766 | ) |  | $ | (2,150,815 | ) |  | $ | (1,873,119 | )

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3 Reference 4: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481231/810-10-45-11 + Details
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