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SEGMENT INFORMATION | 12 Months Ended
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Dec. 31, 2024
Segment Reporting [Abstract] |
SEGMENT INFORMATION | NOTE 10 SEGMENT INFORMATION The Company operates and manages its business as two reportable and operating segments. The Company’s CODM reviews financial information presented and decides how to allocate resources based on net income (loss). Net income (loss) is used for evaluating financial performance. Significant segment expenses include salaries and payroll, stock based compensation, marketing, public company expenses, audit and accounting, consulting, research and development, travel and entertainment, software subscription and other administrative expenses for the US and salaries and payroll, insurance, rent, travel and entertainment, office supplies and postage, pension and other administrative expenses. The following table presents the significant segment expenses and other segment items regularly reviewed by our CODM. SCHEDULE OF SEGMENT INFORMATION
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |
|  | Consolidated |  |  | US |  |  | Taiwan |  |  | Consolidated |  |  | US |  |  | Taiwan |
|  | December 31, 2024 |  |  | December 31, 2023 |
Revenues |  | $ | 6,020,639 |  |  | $ | 869,261 |  |  | $ | 5,151,378 |  |  | $ | 6,495,865 |  |  | $ | 852,136 |  |  | $ | 5,643,729 |
Cost of Goods Sold |  |  | 4,719,005 |  |  |  | 615,010 |  |  |  | 4,103,995 |  |  |  | 5,428,261 |  |  |  | 932,868 |  |  |  | 4,495,393 |
Gross Profit |  |  | 1,301,634 |  |  |  | 254,251 |  |  |  | 1,047,383 |  |  |  | 1,067,604 |  |  |  | (80,732 | ) |  |  | 1,148,336 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |
Operating Expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |
Salaries and Payroll Expenses |  |  | 1,667,330 |  |  |  | 967,793 |  |  |  | 699,537 |  |  |  | 1,756,364 |  |  |  | 988,848 |  |  |  | 767,516 |
Pension |  |  | 21,832 |  |  |  |  |  |  |  | 21,832 |  |  |  | 20,518 |  |  |  |  |  |  |  | 20,518 |
Travel and Entertainment |  |  | 552,123 |  |  |  | 483,146 |  |  |  | 68,977 |  |  |  | 640,815 |  |  |  | 587,317 |  |  |  | 53,498 |
Stock-based compensation |  |  | 122,600 |  |  |  | 122,600 |  |  |  |  |  |  |  | 104,600 |  |  |  | 104,600 |  |  |  |  |
Marketing |  |  | 757,736 |  |  |  | 757,736 |  |  |  |  |  |  |  | 332,852 |  |  |  | 332,852 |  |  |  |  |
Public Company expenses |  |  | 520,966 |  |  |  | 520,966 |  |  |  |  |  |  |  | 354,215 |  |  |  | 354,215 |  |  |  |  |
Audit and Accounting |  |  | 312,920 |  |  |  | 312,920 |  |  |  |  |  |  |  | 162,700 |  |  |  | 162,700 |  |  |  |  |
Consulting Services |  |  | 412,962 |  |  |  | 412,962 |  |  |  |  |  |  |  | 367,148 |  |  |  | 367,148 |  |  |  |  |
Research and Development |  |  | 363,350 |  |  |  | 363,350 |  |  |  |  |  |  |  | 797,112 |  |  |  | 797,112 |  |  |  |  |
Software Subscription |  |  | 85,111 |  |  |  | 85,111 |  |  |  |  |  |  |  | 42,209 |  |  |  | 42,209 |  |  |  |  |
Insurance |  |  | 60,873 |  |  |  | 12,664 |  |  |  | 48,209 |  |  |  | 57,851 |  |  |  | 12,270 |  |  |  | 45,581 |
Rent |  |  | 142,986 |  |  |  | 101,731 |  |  |  | 41,255 |  |  |  | 123,255 |  |  |  | 83,002 |  |  |  | 40,253 |
Office Supplies and Postage |  |  | 34,276 |  |  |  |  |  |  |  | 34,276 |  |  |  | 25,813 |  |  |  |  |  |  |  | 25,813 |
Other operating expenses |  |  | 316,872 |  |  |  | 215,849 |  |  |  | 101,023 |  |  |  | 323,027 |  |  |  | 270,937 |  |  |  | 52,090 |
Total Operating Expenses |  |  | 5,371,937 |  |  |  | 4,356,828 |  |  |  | 1,015,109 |  |  |  | 5,108,479 |  |  |  | 4,103,210 |  |  |  | 1,005,269 |
Loss (Income) from Operations |  |  | (4,070,303 | ) |  |  | (4,102,577 | ) |  |  | 32,274 |  |  |  | (4,040,875 | ) |  |  | (4,183,943 | ) |  |  | 143,068 |
Interest Income and Other (Expenses), net |  |  | 121,868 |  |  |  | 95,330 |  |  |  | 26,538 |  |  |  | (83,483 | ) |  |  | (84,452 | ) |  |  | 969 |
Net loss before Income Tax |  | $ | (3,948,435 | ) |  | $ | (4,007,247 | ) |  | $ | 58,812 |  |  | $ | (4,124,358 | ) |  | $ | (4,268,395 | ) |  | $ | 144,037 |
Furthermore, due to operations in various geographic locations, we are susceptible to changes in national, regional, and local economic conditions, demographic trends, consumer confidence in the economy, and discretionary spending priorities that may have a material adverse effect on our future operations and results. We are required to collect certain taxes and fees from customers on behalf of government agencies and remit them back to the applicable governmental agencies on a periodic basis. The taxes and fees are legal assessments to the customer, for which we have a legal obligation to act as a collection agent. Because we do not retain the taxes and fees, we do not include such amounts in revenue. We record a liability when the amounts are collected and relieve the liability when payments are made to the applicable governmental agencies. The net assets (liabilities) for our significant geographic regions are as follows: SCHEDULE OF NET ASSETS LIABILITIES BY GEOGRAPHIC REGIONS
|  | Net Assets (Liabilities) |
|  | For the Year Ended |  |  | For the Year Ended |
|  | December 31, 2024 |  |  | December 31, 2023 |
United States |  | $ | 1,775,554 |  |  | $ | 3,741,367 |
Republic of China (Taiwan) |  | $ | 729,885 |  |  | $ | 907,113 |
Total Consolidated |  | $ | 2,505,439 |  |  | $ | 4,648,480 |

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