XML 59 R45.htm IDEA: XBRL DOCUMENT v3.26.1

EARNINGS PER SHARE (Tables)

12 Months Ended

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.

X

- References

No definition available.

+ Details

Name:	us-gaap_EarningsPerShareAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration