LEASES (Tables)

9 Months Ended

Sep. 30, 2024

Leases

SCHEDULE OF LEASE RELATED ASSETS AND LIABILITIES

The following table presents the lease-related asset and liability recorded on the balance sheets:

	September 30, 2024
Assets
Leasehold improvement, net	$	3,661
Operating lease asset	$	38,213
Liabilities
Current
Operating lease liabilities	$	38,213
Noncurrent
Operating lease liabilities	$	-

SCHEDULE OF CASH FLOW INFORMATION RELATED LEASE

Supplemental cash flow information related to leases were as follows:

	Nine Months Ended September 30, 2024
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	41,587

SCHEDULE OF REMAINING LEASE TERMS AND DISCOUNT RATES

The table below presents the remaining lease terms and discount rates for operating lease.

	September 30, 2024
Weighted-average remaining lease term
Operating lease		0.58 years
Weighted-average discount rate
Operating lease		5.25	%

SCHEDULE OF MATURITIES OF LEASE LIABILITIES

Maturities of lease liabilities as of September 30, 2024, were as follows:

	Operating Lease
2024 (three months remaining)		16,665
2025		22,220
Thereafter		-
Total lease payments		38,885
Less: amount of lease payments representing interest		(672	)
Present value future minimum lease payments	$	38,213
Less: current obligations under lease		(38,213	)
Non-current obligations	$	-