PROPERTY AND EQUIPMENT AND CONSTRUCTION IN PROGRESS (Tables)

3 Months Ended

Mar. 31, 2023

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT AND CONSTRUCTION IN PROGRESS

Property and equipment consisted of the following:

	March 31, 2023			December 31, 2022
Leasehold improvements	$	36,678		$	36,521
Yacht frame		330,972			210,089
Motor vehicle		35,504			53,025
Office equipment		8,325			8,279
Subtotal		411,479			307,914
Less: accumulated depreciation		(30,526	)		(26,626	)
Property, plant and equipment, net	$	380,953		$	281,288
Construction in process		78,507			103,631
Total	$	459,460		$	384,919