XML 68 R59.htm IDEA: XBRL DOCUMENT
v3.25.3

INCOME TAXES (Details) $ in Millions | 6 Months Ended
--- | ---
Jun. 30, 2025 HKD ($)
Hong Kong | Assessable profits of first HKD$2 million |
INCOME TAXES |
Assessable profits | $ 2
Income tax rate | 8.25%
Hong Kong | Assessable profits above HKD$2 million |
INCOME TAXES |
Assessable profits | $ 2
Income tax rate | 16.50%
PRC |
INCOME TAXES |
Income tax rate | 25.00%
PRC | Horgos Baosheng |
INCOME TAXES |
Preferential income tax rate | 0.00%
Preferential income tax extension term | 5 years
PRC | Kashi Baosheng |
INCOME TAXES |
Preferential income tax rate | 0.00%
Preferential income tax extension term | 5 years
PRC | Baosheng Technology |
INCOME TAXES |
Preferential income tax rate | 0.00%
Preferential income tax rate term | 5 years

X
- Definition Amount of assessable profits earned during the period. + References No definition available. + Details
Name: | baos_AssessableProfits
Namespace Prefix: | baos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the percentage of preferential income tax rate. + References No definition available. + Details
Name: | baos_PreferentialIncomeTaxRate
Namespace Prefix: | baos_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Extended period for which the preferential tax rate is applicable for the entity. + References No definition available. + Details
Name: | baos_PreferentialTaxRateExtensionTerm
Namespace Prefix: | baos_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the preferential income tax rate term. + References No definition available. + Details
Name: | baos_TermForPreferentialIncomeTaxRate
Namespace Prefix: | baos_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -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 Reference 3: 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 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.1.Q1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -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 Reference 2: 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 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | srt_StatementGeographicalAxis=country_HK
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementScenarioAxis=baos_AssessableProfitsOfFirstHkd2MillionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementScenarioAxis=baos_AssessableProfitsAboveHkd2MillionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_CN
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=baos_HorgosBaoshengAdvertisingCo.LtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=baos_KashiBaoshengInformationTechnologyCo.LtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=baos_BaoshengTechnologyHorgosCo.LtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |