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SCHEDULE OF EARNINGS PER SHARE (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Earnings Per Share [Abstract]    
Net income (loss) $ (1,871,797) $ 991,684
Weighted average number of shares - Basic [1],[2] 20,509,356 20,000,000
Weighted average number of shares - Diluted [1],[2] 20,509,356 20,000,000
(Loss) earnings per share - Basic $ (0.09) $ 0.05
(Loss) earnings per share - Diluted $ (0.09) $ 0.05
[1] 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.
[2] 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.