3.26.1 html 94 241 1 true 27 0 false 10 false false R1.htm 995200090 - Document - Document and Entity Information Sheet http://www.eliteexpressholding.com/role/DocumentDocumentAndEntityInformation Document and Entity Information Cover 1 false false R2.htm 995200100 - Statement - (UNAUDITED) CONDENSED CONSOLIDATED BALANCE SHEETS Sheet http://www.eliteexpressholding.com/role/StatementUnauditedCondensedConsolidatedBalanceSheets (UNAUDITED) CONDENSED CONSOLIDATED BALANCE SHEETS Statements 2 false false R3.htm 995200105 - Statement - (UNAUDITED) CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) Sheet http://www.eliteexpressholding.com/role/StatementUnauditedCondensedConsolidatedBalanceSheetsParenthetical (UNAUDITED) CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) Statements 3 false false R4.htm 995200200 - Statement - UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS Sheet http://www.eliteexpressholding.com/role/StatementUnauditedCondensedConsolidatedStatementsOfOperations UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS Statements 4 false false R5.htm 995200300 - Statement - UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY Sheet http://www.eliteexpressholding.com/role/StatementUnauditedCondensedConsolidatedStatementsOfChangesInStockholdersEquity UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY Statements 5 false false R6.htm 995200305 - Statement - UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) Sheet http://www.eliteexpressholding.com/role/StatementUnauditedCondensedConsolidatedStatementsOfChangesInStockholdersEquityParenthetical UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) Statements 6 false false R7.htm 995200400 - Statement - UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS Sheet http://www.eliteexpressholding.com/role/StatementUnauditedCondensedConsolidatedStatementsOfCashFlows UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS Statements 7 false false R8.htm 995210101 - Disclosure - ORGANIZATION AND BUSINESS DESCRIPTION Sheet http://www.eliteexpressholding.com/role/DisclosureOrganizationAndBusinessDescription ORGANIZATION AND BUSINESS DESCRIPTION Notes 8 false false R9.htm 995210201 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Notes 9 false false R10.htm 995210301 - Disclosure - ACCOUNTS RECEIVABLE Sheet http://www.eliteexpressholding.com/role/DisclosureAccountsReceivable ACCOUNTS RECEIVABLE Notes 10 false false R11.htm 995210401 - Disclosure - LOANS RECEIVABLE Sheet http://www.eliteexpressholding.com/role/DisclosureLoansReceivable LOANS RECEIVABLE Notes 11 false false R12.htm 995210501 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS Sheet http://www.eliteexpressholding.com/role/DisclosurePrepaidExpensesAndOtherCurrentAssets PREPAID EXPENSES AND OTHER CURRENT ASSETS Notes 12 false false R13.htm 995210601 - Disclosure - PLANT AND EQUIPMENT Sheet http://www.eliteexpressholding.com/role/DisclosurePlantAndEquipment PLANT AND EQUIPMENT Notes 13 false false R14.htm 995210701 - Disclosure - ACQUISITION Sheet http://www.eliteexpressholding.com/role/DisclosureAcquisition ACQUISITION Notes 14 false false R15.htm 995210801 - Disclosure - OTHER PAYABLES AND OTHER CURRENT LIABILITIES Sheet http://www.eliteexpressholding.com/role/DisclosureOtherPayablesAndOtherCurrentLiabilities OTHER PAYABLES AND OTHER CURRENT LIABILITIES Notes 15 false false R16.htm 995210901 - Disclosure - INSURANCE PREMIUM FINANCING PAYABLE Sheet http://www.eliteexpressholding.com/role/DisclosureInsurancePremiumFinancingPayable INSURANCE PREMIUM FINANCING PAYABLE Notes 16 false false R17.htm 995211001 - Disclosure - INCOME TAXES Sheet http://www.eliteexpressholding.com/role/DisclosureIncomeTaxes INCOME TAXES Notes 17 false false R18.htm 995211101 - Disclosure - CONCENTRATIONS Sheet http://www.eliteexpressholding.com/role/DisclosureConcentrations CONCENTRATIONS Notes 18 false false R19.htm 995211201 - Disclosure - STOCKHOLDERS' EQUITY Sheet http://www.eliteexpressholding.com/role/DisclosureStockholdersEquity STOCKHOLDERS' EQUITY Notes 19 false false R20.htm 995211301 - Disclosure - COMMITMENTS AND CONTINGENCIES Sheet http://www.eliteexpressholding.com/role/DisclosureCommitmentsAndContingencies COMMITMENTS AND CONTINGENCIES Notes 20 false false R21.htm 995211401 - Disclosure - RELATED PARTY TRANSACTIONS Sheet http://www.eliteexpressholding.com/role/DisclosureRelatedPartyTransactions RELATED PARTY TRANSACTIONS Notes 21 false false R22.htm 995211501 - Disclosure - SUBSEQUENT EVENTS Sheet http://www.eliteexpressholding.com/role/DisclosureSubsequentEvents SUBSEQUENT EVENTS Notes 22 false false R23.htm 995410 - Disclosure - Pay vs Performance Disclosure Sheet http://xbrl.sec.gov/ecd/role/PvpDisclosure Pay vs Performance Disclosure Notes 23 false false R24.htm 995445 - Disclosure - Insider Trading Arrangements Sheet http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements Insider Trading Arrangements Notes 24 false false R25.htm 99920202 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPoliciesPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Policies 25 false false R26.htm 99930103 - Disclosure - ORGANIZATION AND BUSINESS DESCRIPTION (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosureOrganizationAndBusinessDescriptionTables ORGANIZATION AND BUSINESS DESCRIPTION (Tables) Tables http://www.eliteexpressholding.com/role/DisclosureOrganizationAndBusinessDescription 26 false false R27.htm 99930203 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPoliciesTables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Tables http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPolicies 27 false false R28.htm 99930303 - Disclosure - ACCOUNTS RECEIVABLE (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosureAccountsReceivableTables ACCOUNTS RECEIVABLE (Tables) Tables http://www.eliteexpressholding.com/role/DisclosureAccountsReceivable 28 false false R29.htm 99930403 - Disclosure - LOANS RECEIVABLE (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosureLoansReceivableTables LOANS RECEIVABLE (Tables) Tables http://www.eliteexpressholding.com/role/DisclosureLoansReceivable 29 false false R30.htm 99930503 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosurePrepaidExpensesAndOtherCurrentAssetsTables PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables) Tables http://www.eliteexpressholding.com/role/DisclosurePrepaidExpensesAndOtherCurrentAssets 30 false false R31.htm 99930603 - Disclosure - PLANT AND EQUIPMENT (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosurePlantAndEquipmentTables PLANT AND EQUIPMENT (Tables) Tables http://www.eliteexpressholding.com/role/DisclosurePlantAndEquipment 31 false false R32.htm 99930703 - Disclosure - ACQUISITION (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosureAcquisitionTables ACQUISITION (Tables) Tables http://www.eliteexpressholding.com/role/DisclosureAcquisition 32 false false R33.htm 99930803 - Disclosure - OTHER PAYABLES AND OTHER CURRENT LIABILITIES (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosureOtherPayablesAndOtherCurrentLiabilitiesTables OTHER PAYABLES AND OTHER CURRENT LIABILITIES (Tables) Tables http://www.eliteexpressholding.com/role/DisclosureOtherPayablesAndOtherCurrentLiabilities 33 false false R34.htm 99930903 - Disclosure - INSURANCE PREMIUM FINANCING PAYABLE (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosureInsurancePremiumFinancingPayableTables INSURANCE PREMIUM FINANCING PAYABLE (Tables) Tables http://www.eliteexpressholding.com/role/DisclosureInsurancePremiumFinancingPayable 34 false false R35.htm 99931003 - Disclosure - INCOME TAXES (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosureIncomeTaxesTables INCOME TAXES (Tables) Tables http://www.eliteexpressholding.com/role/DisclosureIncomeTaxes 35 false false R36.htm 99931303 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosureCommitmentsAndContingenciesTables COMMITMENTS AND CONTINGENCIES (Tables) Tables http://www.eliteexpressholding.com/role/DisclosureCommitmentsAndContingencies 36 false false R37.htm 99931403 - Disclosure - RELATED PARTY TRANSACTIONS (Tables) Sheet http://www.eliteexpressholding.com/role/DisclosureRelatedPartyTransactionsTables RELATED PARTY TRANSACTIONS (Tables) Tables http://www.eliteexpressholding.com/role/DisclosureRelatedPartyTransactions 37 false false R38.htm 99940101 - Disclosure - ORGANIZATION AND BUSINESS DESCRIPTION (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureOrganizationAndBusinessDescriptionDetails ORGANIZATION AND BUSINESS DESCRIPTION (Details) Details http://www.eliteexpressholding.com/role/DisclosureOrganizationAndBusinessDescriptionTables 38 false false R39.htm 99940201 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Risks and Uncertainties (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPoliciesRisksAndUncertaintiesDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Risks and Uncertainties (Details) Details 39 false false R40.htm 99940202 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounts receivable, Other receivable, and Loans Receivable (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPoliciesAccountsReceivableOtherReceivableAndLoansReceivableDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounts receivable, Other receivable, and Loans Receivable (Details) Details 40 false false R41.htm 99940203 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and equipment (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPoliciesPropertyAndEquipmentDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and equipment (Details) Details 41 false false R42.htm 99940204 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Impairment of Long-lived Assets (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPoliciesImpairmentOfLongLivedAssetsDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Impairment of Long-lived Assets (Details) Details 42 false false R43.htm 99940205 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Goodwill and Intangible Assets (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPoliciesGoodwillAndIntangibleAssetsDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Goodwill and Intangible Assets (Details) Details 43 false false R44.htm 99940206 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Concentration of Credit Risk (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPoliciesConcentrationOfCreditRiskDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Concentration of Credit Risk (Details) Details 44 false false R45.htm 99940207 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Loss per share (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPoliciesLossPerShareDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Loss per share (Details) Details 45 false false R46.htm 99940208 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Segment reporting (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPoliciesSegmentReportingDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Segment reporting (Details) Details 46 false false R47.htm 99940209 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cumulative Effect of Change in Accounting Principle (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureSummaryOfSignificantAccountingPoliciesCumulativeEffectOfChangeInAccountingPrincipleDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cumulative Effect of Change in Accounting Principle (Details) Details 47 false false R48.htm 99940301 - Disclosure - ACCOUNTS RECEIVABLE (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureAccountsReceivableDetails ACCOUNTS RECEIVABLE (Details) Details http://www.eliteexpressholding.com/role/DisclosureAccountsReceivableTables 48 false false R49.htm 99940401 - Disclosure - LOANS RECEIVABLE (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureLoansReceivableDetails LOANS RECEIVABLE (Details) Details http://www.eliteexpressholding.com/role/DisclosureLoansReceivableTables 49 false false R50.htm 99940501 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) Sheet http://www.eliteexpressholding.com/role/DisclosurePrepaidExpensesAndOtherCurrentAssetsDetails PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) Details http://www.eliteexpressholding.com/role/DisclosurePrepaidExpensesAndOtherCurrentAssetsTables 50 false false R51.htm 99940502 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS - Narrative (Details) Sheet http://www.eliteexpressholding.com/role/DisclosurePrepaidExpensesAndOtherCurrentAssetsNarrativeDetails PREPAID EXPENSES AND OTHER CURRENT ASSETS - Narrative (Details) Details 51 false false R52.htm 99940601 - Disclosure - PLANT AND EQUIPMENT (Details) Sheet http://www.eliteexpressholding.com/role/DisclosurePlantAndEquipmentDetails PLANT AND EQUIPMENT (Details) Details http://www.eliteexpressholding.com/role/DisclosurePlantAndEquipmentTables 52 false false R53.htm 99940701 - Disclosure - ACQUISITION (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureAcquisitionDetails ACQUISITION (Details) Details http://www.eliteexpressholding.com/role/DisclosureAcquisitionTables 53 false false R54.htm 99940702 - Disclosure - ACQUISITION - Allocation of purchase price (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureAcquisitionAllocationOfPurchasePriceDetails ACQUISITION - Allocation of purchase price (Details) Details 54 false false R55.htm 99940703 - Disclosure - ACQUISITION - Fair value of identified intangible asset (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureAcquisitionFairValueOfIdentifiedIntangibleAssetDetails ACQUISITION - Fair value of identified intangible asset (Details) Details 55 false false R56.htm 99940801 - Disclosure - OTHER PAYABLES AND OTHER CURRENT LIABILITIES (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureOtherPayablesAndOtherCurrentLiabilitiesDetails OTHER PAYABLES AND OTHER CURRENT LIABILITIES (Details) Details http://www.eliteexpressholding.com/role/DisclosureOtherPayablesAndOtherCurrentLiabilitiesTables 56 false false R57.htm 99940901 - Disclosure - INSURANCE PREMIUM FINANCING PAYABLE (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureInsurancePremiumFinancingPayableDetails INSURANCE PREMIUM FINANCING PAYABLE (Details) Details http://www.eliteexpressholding.com/role/DisclosureInsurancePremiumFinancingPayableTables 57 false false R58.htm 99941001 - Disclosure - INCOME TAXES - Components of the income tax provision (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureIncomeTaxesComponentsOfIncomeTaxProvisionDetails INCOME TAXES - Components of the income tax provision (Details) Details 58 false false R59.htm 99941002 - Disclosure - INCOME TAXES - Reconciliations of the statutory income tax rate to the effective income tax rate (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureIncomeTaxesReconciliationsOfStatutoryIncomeTaxRateToEffectiveIncomeTaxRateDetails INCOME TAXES - Reconciliations of the statutory income tax rate to the effective income tax rate (Details) Details 59 false false R60.htm 99941003 - Disclosure - INCOME TAXES - Deferred tax liabilities (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureIncomeTaxesDeferredTaxLiabilitiesDetails INCOME TAXES - Deferred tax liabilities (Details) Details 60 false false R61.htm 99941004 - Disclosure - INCOME TAXES - Additional information (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureIncomeTaxesAdditionalInformationDetails INCOME TAXES - Additional information (Details) Details 61 false false R62.htm 99941101 - Disclosure - CONCENTRATIONS (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureConcentrationsDetails CONCENTRATIONS (Details) Details http://www.eliteexpressholding.com/role/DisclosureConcentrations 62 false false R63.htm 99941201 - Disclosure - STOCKHOLDERS' EQUITY (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureStockholdersEquityDetails STOCKHOLDERS' EQUITY (Details) Details http://www.eliteexpressholding.com/role/DisclosureStockholdersEquity 63 false false R64.htm 99941301 - Disclosure - COMMITMENTS AND CONTINGENCIES - Lease commitments (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureCommitmentsAndContingenciesLeaseCommitmentsDetails COMMITMENTS AND CONTINGENCIES - Lease commitments (Details) Details 64 false false R65.htm 99941302 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureCommitmentsAndContingenciesDetails COMMITMENTS AND CONTINGENCIES (Details) Details http://www.eliteexpressholding.com/role/DisclosureCommitmentsAndContingenciesTables 65 false false R66.htm 99941401 - Disclosure - RELATED PARTY TRANSACTIONS (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureRelatedPartyTransactionsDetails RELATED PARTY TRANSACTIONS (Details) Details http://www.eliteexpressholding.com/role/DisclosureRelatedPartyTransactionsTables 66 false false R67.htm 99941501 - Disclosure - SUBSEQUENT EVENTS (Details) Sheet http://www.eliteexpressholding.com/role/DisclosureSubsequentEventsDetails SUBSEQUENT EVENTS (Details) Details http://www.eliteexpressholding.com/role/DisclosureSubsequentEvents 67 false false All Reports Book All Reports ets-20260228.xsd ets-20260228_cal.xml ets-20260228_def.xml ets-20260228_lab.xml ets-20260228_pre.xml ets-20260228x10q.htm http://fasb.org/us-gaap/2025 http://xbrl.sec.gov/dei/2025 http://xbrl.sec.gov/ecd/2025 true true