INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT)

The components of income tax expense and the effective tax rates for the years ended December 31, 2025 and 2024 are as follows:

	Year Ended December 31,
	2025			2024
Current:
Federal	$	423,117		$	150,786
State		-			-
Foreign		8,969			-
Total Current		432,086			150,786
Deferred:
Federal		1,629,517			(1,821,412	)
State		1,102,091			(342,691	)
Total Deferred		2,731,608			(2,164,103	)
Valuation Allowance		(2,731,608	)		2,164,103
Total Income Tax Expense	$	432,086		$	150,786
Pre-tax Loss	$	(48,918,480	)	$	(4,015,030	)
Effective Income Tax Rate		-0.9	%		-3.8	%

SCHEDULE OF RECONCILIATION OF INCOME TAX

A reconciliation of our income tax expense at federal statutory income tax rate of 21% to our income tax expense at the effective tax rate is as follows:

	Year Ended December 31,
	2025			2024
Federal Statutory Tax Rate		21.0	%		21.0	%
Capitalized Construction Costs		0.0	%		3.0	%
Deferred Finance Costs		0.0	%		-0.6	%
Miscellaneous Permanent Items		-0.3	%		-1.4	%
Non-Includible Foreign Entities Loss/(Income)		-15.1	%		-27.4	%
Valuation Allowance		-6.5	%		1.6	%
Effective Income Tax Rate		-0.9	%		-3.8	%

SCHEDULE OF DEFERRED TAX ASSETS

Deferred tax assets consist of the following at December 31, 2025 and 2024:

	2025			2024
Deferred Tax Assets:
Accrued Interest Expense	$	7,270,359		$	6,560,893
Accrued Expense		820,897			600,224
Accrued Other Income		3,793,383			1,596,154
Partnership Gain		13,175			13,175
Real Estate Impairment		114,433			114,432
Other Amortization		1,201,433			1,160,710
Unrealized Loss on Investment		11,641,988			10,351,184
Others		343,976			887,084
Net Operating Loss		3,400,924			1,096,627
Total Deferred Tax Assets:	$	28,600,568		$	22,380,483
Deferred Tax Liabilities:
Accrued Interest Income		(8,733,848	)		(7,813,704	)
Accumulated Depreciation and Amortization		(485,804	)		(204,061	)
Capitalized Costs		(3,102,417	)		(2,185,216
Total Deferred Tax Assets:	$	(12,322,069	)	$	(10,202,981	)
Deferred Tax Assets, Net		16,278,500			12,177,502
Less Valuation Allowance		(16,278,500	)		(12,177,502	)
Deferred Tax Asset c/f	$	-		$	-

SCHEDULE OF OTHER COUNTRY INCOME TAXES

As of December 31, 2025:

	SG Companies			HK Companies			KR Companies			AU Companies			PRC Companies			TW Companies			MYS Companies			Total
Calculation:
Cumulative loss and other deferred tax assets before tax	$	(5,318,336	)	$	(3,566,206	)	$	(336,028	)	$	-		$	(760,852	)	$	(1,071,376	)	$	(8,065	)	$	(11,044,733	)
Effective tax rates		17.00	%		16.50	%		25.00	%		30.00	%		25.00	%		25.00	%		17.00	%
Tax at the domestic tax rates applicable to profits in the countries where the Company operates	$	(904,117	)	$	(588,424	)	$	(84,007	)	$	-		$	(190,213	)	$	(267,844	)	$	1,371		$	(2,033,234	)
Adjustments:
Deferred tax assets not recognized	$	904,117		$	588,424		$	84,007		$	-		$	190,213		$	267,844		$	(1,371	)	$	2,033,234
Income tax expenses recognized in profit or loss	$	-		$	-		$	-		$	-		$	-		$	-		$	-		$	-

As of December 31, 2024:

	SG Companies			HK Companies			KR Companies			AU Companies			PRC Companies			TW Companies			MYS Companies			Total
Calculation:
Cumulative loss and other deferred tax assets before tax	$	(3,507,971	)	$	(2,227,364	)	$	(1,257,412	)	$	-		$	(446,024	)	$	(208,516	)	$	(3,947	)	$	7,651,234	)
Effective tax rates		17.00	%		16.50	%		25.00	%		30.00	%		25.00	%		25.00	%		17.00	%
Tax at the domestic tax rates applicable to profits in the countries where the Company operates	$	(596,355	)	$	(367,515	)	$	(314,353	)	$	-		$	(111,506	)	$	(52,129	)	$	(671	)	$	(1,442,529	)
Adjustments:
Deferred tax assets not recognized	$	596,355		$	367,515		$	314,353		$	-		$	111,506		$	52,129		$	671		$	1,442,529
Income tax expenses recognized in profit or loss	$	-		$	-		$	-		$	-		$	-		$	-		$	-		$	-