VARIABLE INTEREST ENTITY (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2025

Dec. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF CONSOLIDATED FINANCIAL STATEMENTS OF VARIABLE INTEREST ENTITY

	March 31, 2025		December 31, 2024
ASSETS
Current assets
Cash and cash equivalents	$	30,935	$	41,247
Accounts receivable		26,768		20,076
Prepaid expenses and other current assets		21,662		32,493
Total Current Assets		79,365		93,816
Property and equipment, net		1,799,372		1,799,372
Loans receivables from subsidiaries of the Company		3,142,552		3,122,157
Other assets		2,275		2,275
Total Non-current Assets		4,944,199		4,923,804
Total Assets	$	5,023,564	$	5,017,620
LIABILITIES
Current Liabilities
Accounts payable	$	18,450	$	18,904
Accrued liabilities and other current liabilities		17,824		17,824
Due to related party		2,780,966		2,797,018
Total Current Liabilities		2,817,240		2,833,746
Loan payable to a subsidiary of the Company		8,256,774		8,245,328
Total Non-current Liabilities		8,256,774		8,245,328
Total Liabilities	$	11,074,014	$	11,079,074

	For the Three Months Ended March 31,
	2025			2024
Revenues	$	40,470		$	148,390
Cost of revenues	$	—		$	56,510
Total operating expenses	$	47,800		$	142,801
Net income (loss)	$	17,671		$	(50,921	)
Net cash provided by (used in) operating activities	$	(3,644	)	$	20,603
Net cash provided by (used in) investing activities	$	25,000		$	(5,000	)
Net cash used in financing activities	$	(16,052	)	$	(9,873	)

	As of December 31,
	2024		2023
ASSETS
Current assets
Cash and cash equivalents	$	41,247	$	28,934
Accounts receivable		20,076		26,916
Prepaid expenses and other current assets		32,493		11,074
Total Current Assets		93,816		66,924
Property and equipment, net		1,799,372		1,799,372
Loans receivable from subsidiaries of the Company		3,122,157		3,060,581
Other assets		2,275		2,275
Total Non-Current Assets		4,923,804		4,862,228
Total Assets	$	5,017,620	$	4,929,152
LIABILITIES
Current Liabilities
Accounts payable	$	18,904	$	17,942
Accrued liabilities and other current liabilities		17,824		17,824
Due to related party		2,797,018		2,875,408
Total Current Liabilities		2,833,746		2,911,174
Loan payable to a subsidiary of the Company		8,245,328		9,157,660
Total Non-current Liabilities		8,245,328		9,157,660
Total Liabilities	$	11,079,074	$	12,068,834

SBC MEDICAL GROUP HOLDINGS INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 3 — VARIABLE INTEREST ENTITY (cont.)

	For the Years Ended December 31,
	2024			2023
Revenues	$	269,800		$	163,146
Cost of revenues	$	56,510		$	61,647
Total operating expenses	$	402,397		$	128,549
Net loss	$	(47,782	)	$	(27,050	)
Net cash provided by (used in) operating activities	$	(182,991	)	$	202,624
Net cash provided by (used in) investing activities	$	195,000		$	(90,000	)
Net cash used in financing activities	$	(78,390	)	$	(158,714	)