GOODWILL (Tables)

12 Months Ended

Dec. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF ESTIMATES OF ACQUISITION FAIR VALUE

The table below reflects the Company’s estimates of the acquisition date fair value of the assets acquired and liabilities assumed for the 2024 acquisition:

	HCTW
Purchase Price
Cash	$	3,300
Total purchase consideration	$	3,300
Purchase Price Allocation
Assets acquired
Current assets	$	24,175
Deposit		41,987
Property and Equipment, net		47,890
Operating lease right-of-use assets, net		379,424
Total assets acquired	$	493,476
Liabilities assumed:
Current liabilities	$	(2,680	)
Due to related party		(429,962	)
Operating lease liability		(411,150	)
Total liabilities assumed	$	(843,792	)
Net assets acquired	$	(350,316	)
Goodwill	$	353,616
Total purchase consideration	$	3,300

SCHEDULE OF GOODWILL

The following table summarizes changes in the carrying amount of goodwill for the years ended December 31, 2024 and 2023.

	December 31, 2024			December 31, 2023
Balance at beginning of the period	$	60,273		$	60,343
Add: acquisition of HCTW		353,616			-
Less: impairment loss of goodwill of HCTW		(353,616	)		-
Less: impairment loss of goodwill of MOC		(60,624	)		-
Foreign currency exchange adjustment		(351	)		(70	)
Balance as of end of the period	$	-		$	60,273