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ORGANIZATION AND BUSINESS (Tables)

12 Months Ended

Dec. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SUMMARY OF LEGAL ENTITIES CONTROLLED BY ILA AFTER THE REORGANIZATION

Below is a summary of legal entities controlled by ILA after the reorganization.

SUMMARY OF LEGAL ENTITIES CONTROLLED BY ILA AFTER THE REORGANIZATION

		Date of		Place of
Legal Entity		incorporation		incorporation		Principal activities
Intelligent Living Application Group Inc.		July 17, 2019		Cayman Islands		Holding company
Intelligent Living Application Group Limited		March 19, 2014		BVI		Intermediate holding company
Kambo Locksets Limited		March 26, 2014		Hong Kong, PRC		Sale of door locksets to US and Canadian market
Kambo Hardware Limited		February 25, 2015		Hong Kong, PRC		Sale of locksets and related hardware to other markets
Bamberg (HK) Limited		June 24, 2016		Hong Kong, PRC		Sale of self-branded door locksets
Hing Fat Industrial Limited		March 23, 2009		Hong Kong, PRC		Designs door locksets; holding company of Dongguan Xingfa
Dongguan Xingfa Hardware Products Co., Ltd.		August 6, 1993		The People Republic of China (the “PRC”)		Manufactures door locksets

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- Definition

The tabular disclosure of the effects of any changes in a parent's ownership interest in a subsidiary on the equity attributable to the parent if the ownership interests in a subsidiary changes during the period. The changes represented by this element did not result in the deconsolidation of the subsidiary.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4M
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481175/810-10-55-4M

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (d)
-SubTopic 10
-Topic 810
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A

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- References

No definition available.

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