v3.26.1
SCHEDULE OF EARNINGS PER SHARE (Details) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Earnings Per Share [Abstract]        
Net (loss) income attributable to the Company $ (1,869,068) $ 553,841 $ (5,336,590) $ 843,615
Weighted average number of shares - Basic [1],[2] 24,791,031 20,000,000 24,552,176 20,000,000
Weighted average number of shares - Diluted [1],[2] 24,791,031 20,000,000 24,552,176 20,000,000
(Loss) earnings per share - Basic $ (0.08) $ 0.03 $ (0.22) $ 0.04
(Loss) earnings per share - Diluted $ (0.08) $ 0.03 $ (0.22) $ 0.04
[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 six months ended June 30, 2026.
[2] For the six months ended June 30, 2026, 100,000 shares of common stock issuable in connection with the acquisition of Boats and Buyers, Inc. (see Note 5. Intangible Assets) have been included in the computation of basic earnings (loss) per share, as all necessary conditions for issuance have been satisfied.