REVENUES AND COST OF REVENUES (Tables)

6 Months Ended

Jun. 30, 2024

Revenue from Contract with Customer [Abstract]

SCHEDULE OF DISAGGREGATION REVENUE

The following table identifies the disaggregation of the Company’s revenues for the six months ended June 30, 2024 and 2023, respectively:

	June 30, 2024		June 30, 2023
Revenues
Electric vehicles and accessories sales	$	12,076,334	$	7,496,861
Software royalties		343		232,462
Software development and design services		55,991		408,497
Software royalties and development and design subtotal		56,334		640,959
Total revenues accounted for under ASC Topic 606	$	12,132,668	$	8,137,820

SCHEDULE OF COST OF REVENUES

	June 30, 2024		June 30, 2023
Cost of revenues
Electric vehicles and accessories	$	10,374,282	$	6,561,276
Software development and design services		394,435		393,088
Total cost of revenues	$	10,768,717	$	6,954,364