v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE

Property and equipment are recorded at cost. Depreciation is provided in amounts sufficient to amortize the cost of the related assets over their useful lives using the straight-line method, as follows:

 

  

    Useful life
Furniture and fixtures   5-7 years
Machinery equipment   5-7 years
Electronic equipment   5 years
Transportation equipment   5 years
Leasehold improvement   Over the shorter of the lease term or estimated useful lives (3-5 years)
SCHEDULE OF DISAGGREGATION OF REVENUES

The Company’s disaggregation of revenues by product categories for the three months ended March 31, 2026 and 2025 is disclosed as below:

 

  

         
   Three months ended 
   March 31, 
   2026   2025 
         
UTVs, ATVs and e-bikes  $12,345,833   $15,424,435 
Pontoon Boats   369,163    514,194 
Pontoon Boats – repurchase credit   -    (1,036,907)
Total  $12,714,996   $14,901,722