v3.26.3
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Operating Performance by Reportable Segment

The following table presents a summary of operating performance by reportable segment for the periods indicated:

 

    Reborn
Coffee		     Reborn
Logistics		     Others
Elimination		     Total  
Revenue   $ 3,560,571     $ 7,972,719     $ -     $ 11,533,290  
Income (loss) from operations   $ (3,094,155 )   $ 638,052     $ 7,377     $ (2,448,726 )
Other expenses   $ (1,594,067 )   $ -     $ (3 )   $ (1,594,070 )
Schedule of Estimated Useful Lives Depreciation and amortization are provided using both the straight-line and declining balance methods over the following estimated useful lives:
Furniture and fixtures   5-7 Years
Store construction   Lesser of the lease term or the estimated useful lives of the improvements, generally 6 years
Leasehold improvement   Lesser of the lease term or the estimated useful lives of the improvements, generally 6 years
Schedule of Company's Related Parties and Nature of Relationships

The following table presents the Company’s related parties and the nature of their relationships:

 

Related Party   Relationship   Account Type
Arjomand Group LLC   Related party of Farooq Arjomand   Accounts Receivable
Farooq Arjomand   Chairman of Board   Accounts Receivable
Jay Kim   Shareholder   Shareholder Balance
TJ Americaf   Shareholder of Subsidiary   Accounts Payable
Alex Yeon   Related party   Accounts Payable
DRE   Related Party of Dennis Egidi   Loan Payable
Dennis Egidi   Vice Chairman of the Board   Loan Payable
Charles Jeong   Shareholder   Shareholder Balance
Yeil Advisory   Related party of shareholder   Loan receivable
KCC Mexico Transport System   Related party of shareholder   Loan receivable
Jung Jae Lim   Chief Executive Officer, Board Member   No transactions
Mi Jeong Lee   Independent director   No transactions
Mi Young Jeong   Independent director   No transactions
Reborn Realty, LLC   Wholly owned Subsidiary   No transactions
Reborn Malaysia, Inc   Wholly owned Subsidiary   Investments
Reborn Logistics, Inc.   Subsidiary   Intercompany loan