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EARNINGS PER SHARE (Tables) | 12 Months Ended
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Dec. 31, 2025
Earnings Per Share [Abstract] |
SCHEDULE OF EARNINGS PER SHARE | The following table sets forth the computation of basic and diluted earnings per share for the years ending December 31, 2025 and 2024: SCHEDULE OF EARNINGS PER SHARE
|  | 2025 |  |  | 2024 |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
Net (loss) income attributable to the Company |  |  | (1,871,797 | ) |  |  | 991,684 |
Weighted average number of shares * |  |  | 20,509,356 |  |  |  | 20,000,000 |
(Loss) earnings per share - Basic and Diluted |  | $ | (0.09 | ) |  |  | 0.05 |
* |  | Due to the anti-dilutive effect, the computation of basic and diluted earnings per share did not include the shares underlying the exercise of RSUs as the Company had a net loss for the year ended December 31,2025.
* |  | For the year ended December 31, 2025, 100,000 shares of common stock issuable in connection with the acquisition of Boats and Buyers, Inc. (see Note 7) have been included in the computation of basic earnings (loss) per share, as all necessary conditions for issuance have been satisfied.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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