v3.26.1
CONDENSED PARENT ONLY FINANCIAL STATEMENTS (Tables)
 12 Months Ended
Dec. 31, 2025
Condensed Financial Information Disclosure [Abstract]  
SCHEDULE OF PARENT COMPANY CONDENSED BALANCE SHEET

  

   2025   2024 
   As of 
   December 31,   December 31, 
   2025   2024 
Assets        
Investment in subsidiaries  $6,987,304   $9,321,708 
Total Assets   6,987,304    9,321,708 
           
Liabilities and Shareholders’ Equity          
Shareholders’ equity:          
Ordinary shares (US$0.001 par value per share; nil and 50,000,000 shares authorized as of December 31, 2025 and 2024; Nil and 8,630,000 shares issued as of December 31, 2025 and 2024, respectively; Nil and 7,780,000 shares outstanding as of December 31, 2025 and 2024, respectively)   -    8,630 
Class A ordinary shares (US$0.001 par value per share; 90,000,000 and nil shares authorized as of December 31, 2025 and 2024; 8,838,194 and nil shares issued and outstanding as of December 31, 2025 and 2024, respectively)   8,839    - 
Class B ordinary shares (US$0.001 par value per share; 10,000,000 and nil shares authorized as of December 31, 2025 and 2024; 3,730,320 and nil shares issued and outstanding as of December 31, 2025 and 2024, respectively)   3,730    - 
Subscription receivable   -    - 
Additional paid-in capital   10,804,674    8,781,273 
Retained earnings   (3,630,560)   1,109,567 
Accumulated other comprehensive income   (199,379)   (577,762)
Equity attributable to LOBO Technologies LTD’s shareholders  $6,987,304   $9,321,708 
Total shareholders’ equity   6,987,304    9,321,708 
Total Liabilities and Shareholders’ Equity   6,987,304    9,321,708 
SCHEDULE OF PARENT COMPANY CONDENSED STATEMENT OF OPERATION

 

   2025   2024 
   As of 
   December 31,   December 31, 
   2025   2024 
Revenues  $-   $- 
Cost of revenues   -    - 
Gross Profit   -    - 
           
Operating expenses          
Selling and marketing expenses   -    - 
General and administrative expenses   -    - 
Research and development expenses   -    - 
Total operating expenses   -    - 
           
Operating income   -    - 
           
Other expenses (income)          
Interest expense (income)   -    - 
Other (income) expense   -    - 
Total other expenses, net   -    - 
Income before income tax expense   -    - 
Income tax expense   -    - 
Equity income of subsidiaries   (5,476,695)   (812,836)
Net Income  $(5,476,695)  $(812,836)
           
Other comprehensive income (loss):          
Foreign currency translation adjustments   378,383    (199,972)
Total comprehensive income  $(5,098,312)  $(1,012,808)
SCHEDULE OF PARENT COMPANY CONDENSED STATEMENT OF CASH FLOWS

 

   2025   2024 
   As of 
   December 31,   December 31, 
   2025   2024 
CASH FLOWS FROM OPERATING ACTIVITIES          
Net income  $(5,476,695)  $(812,836)
Adjustment to reconcile net income to net cash provided by (used in) operating activities          
Equity income of subsidiaries   5,476,695    812,836 
Net cash provided by (used in) operating activities   -    - 
           
CASH FLOWS FROM INVESTING ACTIVITIES          
Net cash used in investing activities   -    - 
           
CASH FLOWS FROM FINANCING ACTIVITIES          
Net cash provided by financing activities   -    - 
           
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS   -    - 
CASH AND CASH EQUIVALENTS, beginning of period   -    - 
CASH AND CASH EQUIVALENTS, end of period  $-   $-