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CONDENSED PARENT ONLY FINANCIAL STATEMENTS | 12 Months Ended
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Dec. 31, 2025
Condensed Financial Information Disclosure [Abstract] |
CONDENSED PARENT ONLY FINANCIAL STATEMENTS | 18. CONDENSED PARENT ONLY FINANCIAL STATEMENTS The condensed parent company financial statements have been prepared in accordance with Rule 12-04, Schedule I of Regulation S-X as the restricted net assets of the subsidiaries of the Company exceed 25% of the consolidated net assets of the Company. The ability of the Company’s operating subsidiaries to pay dividends may be restricted due to the restriction of paid-in capital, additional paid-in capital and statutory surplus reserves of the Company under PRC laws and regulations. The condensed parent company financial statements have been prepared using the same accounting principles and policies described in the notes to the consolidated financial statements. Please refer to the consolidated financial statements and notes presented above for additional information and disclosures with respect to these financial statements.
LOBO TECHNOLOGIES LTD
(Parent Company Only)
CONDENSED BALANCE SHEETS
(IN U.S. DOLLARS)
SCHEDULE OF PARENT COMPANY CONDENSED BALANCE SHEET
|  | 2025 |  |  | 2024 |
|  | As of |
|  | December 31, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Assets |  |  |  |  |  |
Investment in subsidiaries |  | $ | 6,987,304 |  |  | $ | 9,321,708 |
Total Assets |  |  | 6,987,304 |  |  |  | 9,321,708 |
Liabilities and Shareholders’ Equity |  |  |  |  |  |  |  |
Shareholders’ equity: |  |  |  |  |  |  |  |
Ordinary shares (US$0.001 par value per share; nil and 50,000,000 shares authorized as of December 31, 2025 and 2024; Nil and 8,630,000 shares issued as of December 31, 2025 and 2024, respectively; Nil and 7,780,000 shares outstanding as of December 31, 2025 and 2024, respectively) |  |  | - |  |  |  | 8,630 |
Class A ordinary shares (US$0.001 par value per share; 90,000,000 and nil shares authorized as of December 31, 2025 and 2024; 8,838,194 and nil shares issued and outstanding as of December 31, 2025 and 2024, respectively) |  |  | 8,839 |  |  |  | - |
Class B ordinary shares (US$0.001 par value per share; 10,000,000 and nil shares authorized as of December 31, 2025 and 2024; 3,730,320 and nil shares issued and outstanding as of December 31, 2025 and 2024, respectively) |  |  | 3,730 |  |  |  | - |
Common Stock Value |  |  | 3,730 |  |  |  | - |
Subscription receivable |  |  | - |  |  |  | - |
Additional paid-in capital |  |  | 10,804,674 |  |  |  | 8,781,273 |
Retained earnings |  |  | (3,630,560 | ) |  |  | 1,109,567 |
Accumulated other comprehensive income |  |  | (199,379 | ) |  |  | (577,762 | )
Equity attributable to LOBO Technologies LTD’s shareholders |  | $ | 6,987,304 |  |  | $ | 9,321,708 |
Total shareholders’ equity |  |  | 6,987,304 |  |  |  | 9,321,708 |
Total Liabilities and Shareholders’ Equity |  |  | 6,987,304 |  |  |  | 9,321,708 |
LOBO TECHNOLOGIES LTD
(Parent Company Only)
CONDENSED STATEMENTS OF COMPREHENSIVE INCOME
(IN U.S. DOLLARS)
SCHEDULE OF PARENT COMPANY CONDENSED STATEMENT OF OPERATION
SCHEDULE OF PARENT COMPANY CONDENSED STATEMENT OF OPERATION
|  | 2025 |  |  | 2024 |
|  | As of |
|  | December 31, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Revenues |  | $ | - |  |  | $ | - |
Cost of revenues |  |  | - |  |  |  | - |
Gross Profit |  |  | - |  |  |  | - |
Operating expenses |  |  |  |  |  |  |  |
Selling and marketing expenses |  |  | - |  |  |  | - |
General and administrative expenses |  |  | - |  |  |  | - |
Research and development expenses |  |  | - |  |  |  | - |
Total operating expenses |  |  | - |  |  |  | - |
Operating income |  |  | - |  |  |  | - |
Other expenses (income) |  |  |  |  |  |  |  |
Interest expense (income) |  |  | - |  |  |  | - |
Other (income) expense |  |  | - |  |  |  | - |
Total other expenses, net |  |  | - |  |  |  | - |
Income before income tax expense |  |  | - |  |  |  | - |
Income tax expense |  |  | - |  |  |  | - |
Equity income of subsidiaries |  |  | (5,476,695 | ) |  |  | (812,836 | )
Net Income |  | $ | (5,476,695 | ) |  | $ | (812,836 | )
Other comprehensive income (loss): |  |  |  |  |  |  |  |
Foreign currency translation adjustments |  |  | 378,383 |  |  |  | (199,972 | )
Total comprehensive income |  | $ | (5,098,312 | ) |  | $ | (1,012,808 | )
LOBO TECHNOLOGIES LTD
(Parent Company Only)
CONDENSED STATEMENTS OF CASH FLOWS
(IN U.S. DOLLARS)
SCHEDULE OF PARENT COMPANY CONDENSED STATEMENT OF CASH FLOWS
|  | 2025 |  |  | 2024 |
|  | As of |
|  | December 31, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |  |  |  |
Net income |  | $ | (5,476,695 | ) |  | $ | (812,836 | )
Adjustment to reconcile net income to net cash provided by (used in) operating activities |  |  |  |  |  |  |  |
Equity income of subsidiaries |  |  | 5,476,695 |  |  |  | 812,836 |
Net cash provided by (used in) operating activities |  |  | - |  |  |  | - |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |  |  |  |
Net cash used in investing activities |  |  | - |  |  |  | - |
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |  |  |  |  |
Net cash provided by financing activities |  |  | - |  |  |  | - |
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS |  |  | - |  |  |  | - |
CASH AND CASH EQUIVALENTS, beginning of period |  |  | - |  |  |  | - |
CASH AND CASH EQUIVALENTS, end of period |  | $ | - |  |  | $ | - |
Dividends The Company through its PRC subsidiaries paid cash dividends of nil and nil to its shareholders for the years ended December 31, 2025 and 2024, respectively.

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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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