SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

SCHEDULE OF LONG-LIVED ASSETS

The Company primarily operates in the PRC and substantially all of the Company’s long-lived assets are located in the PRC.

	For the Years Ended December 31
	2024			2023			2022
Revenues	$	386,940		$	3,162,739		$	6,815,548
Less:
Cost of revenues (i)		513,577			2,780,959			4,458,501
Cost of revenue – idle capacity (ii)		83,636			675,678			569,618
Reversal from and provision for credit losses		2,763,188			(301,002	)		1,211,221
Provision for and reversal from obsolete inventory		(773,119	)		184,712			323,802
Provision for and reversal from warranty liability		(674,122	)		42,176			256,433
Staff cost		868,477			2,884,221			2,635,621
Lease expense		1,601,458			1,619,897			2,117,011
Depreciation and amortization expense		1,713,096			1,385,840			1,998,487
Impairment loss of property, plant and equipment		10,350,589
Professional fee		2,266,197			-			-
Relocation and demolition fees		-			-			225,327
Interest expense		343,461			99,229			526,999
Charges of legal compensation and contract default penalty expense		436,809			30,295			1,007,950
Earnout shares		9,000,000			-
Income tax expense		-			-			2,208
Other segment items*		2,007,197			1,206,735			1,250,742
Segment net loss		(30,113,504	)		(7,446,001	)		(9,768,372	)
Consolidated net loss	$	(30,113,504	)	$	(7,446,001	)	$	(9,768,372	)
Consolidated total assets	$	26,631,087		$	37,503,085		$	44,546,820

(i) Cost of revenues excludes provision of obsolete inventory, staff cost, depreciation and amortization expense, and lease expense which are separately listed above.

(ii) Cost of revenue – idle capacity excludes staff cost, depreciation and amortization expense, and lease expense which are separately listed above, which was calculated by the monthly actual expenses times (x) monthly capacity utilization ratio.

* Other segment items include selling expenses, remaining general and administration expenses, and other income (expense).