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: