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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT)

The components of the income tax provision (benefit) were follows:

SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT) 

		2025				2024				2023
		For the years ended
		December 31,
		2025				2024				2023
Current income tax provision		$	25,854			$	83,214			$	56,237
Deferred income tax benefit			—				—				—
Total		$	25,854			$	83,214			$	56,237

SCHEDULE OF PROFIT (LOSS) BEFORE PROVISION FOR INCOME TAXES

(Loss) before provision for income taxes was attributable to the following geographic locations for the years ended December 31:

SCHEDULE OF PROFIT (LOSS) BEFORE PROVISION FOR INCOME TAXES

		2025				2024				2023
		For the years ended
		December 31,
		2025				2024				2023
Cayman and BVI		$	(13,969,798	)		$	(2,076,775	)		$	(1,658,203	)
Hong Kong			(2,050,171	)			(1,871,990	)			(1,959,799	)
PRC			(3,301,616	)			341,692				172,723
Total		$	(19,321,585	)		$	(3,607,073	)		$	(3,445,281	)

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Significant components of deferred tax assets are as follows:

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

		2025				2024
		As of December 31,
		2025				2024
Deferred tax assets:
Net operating loss carry forwards		$	1,645,202			$	1,306,923
Total deferred tax assets			1,645,202				1,306,923
Deferred tax liabilities:
Depreciation			—				—
Total deferred tax liabilities			—				—
Total deferred tax assets-net			1,645,202				1,306,923
Less: Valuation allowance			(1,645,202	)			(1,306,923	)
Deferred tax assets, net		$	—			$	—

SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE

Reconciliation of effective income tax rate is as follows:

 SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE

		Amount				Percentage
		For the years ended
		December 31, 2025
		Amount				Percentage
Statutory income tax rate			(4,830,396	)			(25.0	)%
Tax effect of permanent difference			851,256				4.4
Foreign tax effect in Hong Kong
Statutory income tax rate difference between Hong Kong and China			174,265				0.9
Change in valuation allowance			338,279				1.8
Tax effect of tax exempt in Cayman and BVI			3,492,450				18.1
Effective income tax			25,854				0.1	%

		2024				2023
		For the years ended
		December 31,
		2024				2023
PRC statutory tax rate			25	%			25	%
Effect of tax rate differential (HK)			(4.4	)			(4.8	)
Tax effect of non-deductible expenses			0.3				(0.6	)
Valuation allowance			(18.5	)			(18.0	)
Effective tax rate			2.4	%			1.6	%

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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

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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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.

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-Section 50
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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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