SCHEDULE OF ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($)		Jun. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Long-term payments of leaseback, current	[1]	$ 1,242,154	$ 307,694
Equipment purchase payable	[2]	839,220	987,811
Service fee payable	[3]	717,269
Deferred underwriter commission payable	[4]	662,500
Tax payable	[5]	402,564	27,545
Advance from customer		262,216	304,488
Payroll and welfare payable		196,234	173,925
Interest payable		156,598	161,043
Loan from third parties	[6]	121,375
Others		74,746	69,378
Long-term payable, current portion			7,445
Total		$ 4,674,876	$ 2,039,329

[1] During the years ended December 31, 2022, 2023 and 2024, the Company continuously entered into certain sale-and-leaseback arrangements for the purpose of obtaining financing. As a result of the available repurchase option, for accounting purposes these sale-and-leaseback arrangements are accounted for as a financing rather than a sale. Loans payables resulted from such financing were pledged by the Company’s machinery and equipment, amounted to US$478,088, US$485,070 and US$793,875 as of December 31, 2022, 2023 and 2024, respectively. The loans payables were installment maturity and due in July 2026 with annual interest rate ranging from 9.4% to 10.2%. The interest expenses were US$52,524, US$23,562 and US$126,643 for the years ended December 31, 2022, 2023 and 2024, respectively.

[2] On March 19, 2025, the debt of $473,100 related to equipment purchase payable were transferred to Ming-Chia Huang and subsequently converted into equity with the Company entering into debt conversion agreement with Ming-Chia Huang. According to debt conversion agreements, the debt will be converted into 4,731,000 new ordinary shares of the Company for Ming-Chia Huang.

[3] The balance mainly consists of Nasdaq deferred entry fee, financial advisory fees, initial public offering success fees, De-SPAC activity fees and legal fees which were predominant fees for professional intermediary services that the Company incurred in the process of going public.

[4] The balance includes the $862,500 deferred underwriter commission, which was supposed to be paid to EF Hutton LLC on the Closing Date of Business Combination, remained unpaid and was subsequently converted into a loan. This loan bears interest at a rate of 10% per annum until the principal amount is fully repaid. As of December 31, 2024, a balance of $662,500 still remains outstanding and unpaid.

[5] The types of tax payable mainly include Cetus Capital’s excise tax payable and franchise tax payable, as well as the value-added tax payable of other subsidiaries in China.

[6] The balance includes (i) an interest-free loan from Jiandong Zhang in the amount of US$68,500 which will be due in June 2025, (ii) two loans from Lu Huang, one in the amount of US$31,510 with an annual interest rate of 6%, which will be due in September 2025. The other one in the amount of US$20,550 with an annual interest rate of 10%, which is due on demand.