SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

SCHEDULE OF COMPANY ENTITIES EQUITY METHOD INVESTMENTS

The accompanying audited consolidated financial statements reflect the activities of the Company, and each of the following entities:

	Place of	Attributable equity		Registered
Name of Company	incorporation	interest %		capital
WANG & LEE GROUP, Inc.	BVI		100	$	2
WANG & LEE HOLDINGS, Inc.	BVI		100		100
WANG & LEE CONTRACTING LIMITED	Hong Kong SAR (“HK SAR”)		100		503,225

SCHEDULE OF ESTIMATED USEFUL LIVES OF THE PLAN AND EQUIPMENT

Furniture & fixtures	5 years
Equipment	5 years
Motor vehicle	5 years

SCHEDULE OF HISTORICAL FOREIGN CURRENCY EXCHANGE RATES

	2022		2021
Period-end $: HK$ exchange rate		7.7990		7.7971
Period average $: HK$ exchange rate		7.8298		7.7723

SCHEDULE OF OF REVENUE AND COST OF REVENUE

The details of revenue and cost of revenue of the Company is as follows:

	December 31,
	2022			2021
Contract Revenue	$	4,169,931		$	4,135,059
Contract Costs		3,384,227			3,275,299
Gross Profit	$	785,704		$	859,760
Gross Profit Margin		19	%		21	%