AERWINS (AWIN) 10-K30 Apr 242023 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2023	Apr. 15, 2024	Jun. 30, 2023
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-40734
Entity Registrant Name	AERWINS TECHNOLOGIES INC.
Entity Central Index Key	0001855631
Entity Tax Identification Number	86-2049355
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	The Walnut Building
Entity Address, Address Line Two	691 Mill St
Entity Address, Address Line Three	Suite 204
Entity Address, City or Town	Los Angeles
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90021
City Area Code	(702)
Local Phone Number	527-1270
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 16,752,613
Entity Common Stock, Shares Outstanding		924,890
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	5854
Auditor Name	TAAD, LLP
Auditor Location	Diamond Bar, California
Common Stock, $0.000001 par value per share
Title of 12(b) Security	Common Stock, $0.000001 par value per share
Trading Symbol	AWIN
Security Exchange Name	NASDAQ
Redeemable Warrants, each whole warrant exercisable for one share of Common Stock at an exercise price of $11.50 per share
Title of 12(b) Security	Redeemable Warrants, each whole warrant exercisable for one -hundredth of a share of Common Stock at an exercise price of $1,150 per share
Trading Symbol	AWINW
Security Exchange Name	NASDAQ

Consolidated Balance Sheets

Consolidated Balance Sheets		Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Current Assets:
Cash and cash equivalents		$ 2,072	$ 300,943
Prepaid expenses		983,255
Assets of discontinued operations		81,332	7,925,231
Total current assets		1,066,659	8,226,174
Long-term Asset
Non-current assets of discontinued operations			3,553,172
Total long-term assets			3,553,172
Total Assets		1,066,659	11,779,346
Current Liabilities:
Notes payable		1,480,000
Others payable		132,980
Liabilities of discontinued operations		8,244,485	5,898,875
Total Current Liabilities		13,038,830	5,901,145
Longer-term liabilities:
Long-term convertible promissory note, net		1,519,403
Derivative liability		1,367,140
Warrant liability		400,924
Non-current liabilities of discontinued operations		3,221,007	3,969,297
Total long-term liabilities		6,508,474	3,969,297
Total Liabilities		19,547,304	9,870,442
Stockholders’ Equity (Deficit):
Common stock, par value $0.000001, 400,000,000 shares authorized; 626,890 and 469,297 shares issued and outstanding, respectively in December 31, 2023 and 2022	[1],[2]	62	47
Preferred stock, par value $0.000001, 20,000,000 shares authorized; No shares issued and outstanding	[1],[2]
Additional Paid-in capital		55,549,976	49,299,343
Accumulated deficit		(72,411,375)	(46,472,904)
Treasury stock		(575,000)
Accumulated other comprehensive loss		(1,044,308)	(917,582)
Stockholders’ Equity (Deficit)		(18,480,645)	1,908,904
Total Liabilities and Stockholders’ Equity (Deficit)		1,066,659	11,779,346
Nonrelated Party [Member]
Current Liabilities:
Short-term loans payable		278,618
Accounts payable		1,918,803
Accrued expenses		496,265	2,270
Related Party [Member]
Current Liabilities:
Short-term loans payable		482,341
Accounts payable		341,424
Accrued expenses		$ 146,255

[1]Retrospectively restated for effect of the business combination on February 6, 2023.[2]Retrospectively adjusted for effect of share consolidation on a basis of 1 post-consolidation share for each 100 pre-consolidation on April 2, 2024.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.000001	$ 0.000001
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	626,890	469,297
Common stock, shares outstanding	626,890	469,297
Preferred stock, par value	$ 0.000001	$ 0.000001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Operating expenses:
Selling expenses
General and administrative expenses		9,464,905	927
Research and development expenses
Total operating expenses		9,464,905	927
Loss from operations		(9,464,905)	(927)
Other expenses:
Interest expense		(204,570)
Amortization of debt discount		(1,497,798)
Gain on fair value adjustments of warrant		2,054,544
Gain on fair value adjustments of derivative		685,174
Derivative expense		(1,088,477)
Total other expenses		(51,127)
Loss before income tax provision		(9,516,032)	(927)
Income tax expense			(1,543)
Net loss from continuing operations		(9,516,032)	(2,470)
Discontinued operations (Note 16)
Loss from discontinued operations		(16,422,439)	(14,477,349)
Net Loss		(25,938,471)	(14,479,819)
Other Comprehensive loss:
Foreign currency translation adjustment		(126,726)	(679,525)
Total Comprehensive loss		$ (26,065,197)	$ (15,159,344)
Net loss per common share from continuing operations
Basic		$ (16.18)	$ (0.01)
Diluted		(16.18)	(0.01)
Net loss per common share from discontinuing operations
Basic		(27.93)	(32.40)
Diluted		$ (27.93)	$ (32.40)
Weighted average common shares outstanding*
Basic	[1],[2]	588,055	446,788
Effect of dilutive securities
Convertible debt	[1],[2]	34,451
Conversion of option warrants	[1],[2]	127,531	44,902
Diluted	[1],[2]	750,037	491,690

[1]Retrospectively restated for effect of the business combination on February 6, 2023.[2]Retrospectively adjusted for effect of share consolidation on a basis of 1 post-consolidation share for each 100 pre-consolidation on April 2, 2024.

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Deficiency) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 41		$ 32,288,699	$ (31,993,085)		$ (238,057)	$ 57,598
Balance, shares at Dec. 31, 2021	412,069
Corporate bond conversion	$ 2		7,176,346				7,176,348
Corporate bond conversion, shares	20,347
Issuance of common stock	$ 3		8,399,180				8,399,183
Issuance of common stock, shares	26,499
Issuance of common stock upon exercise of stock options	$ 1		1,434,986				1,434,987
Issuance of common stock upon exercise of stock options, shares	10,382
Share-based compensation			132				132
Net loss				(14,479,819)			(14,479,819)
Other comprehensive loss						(679,525)	(679,525)
Balance at Dec. 31, 2022	$ 47		49,299,343	(46,472,904)		(917,582)	1,908,904
Balance, shares at Dec. 31, 2022	469,297
Issuance of common stock							6,827,477
Net loss				(25,938,471)			(25,938,471)
Other comprehensive loss						(126,726)	(126,726)
Issuance of common stock prior to the closing of Business Combination	$ 5		(1,156,124)				(1,156,119)
Issuance of common stock prior to the closing of Business Combination, shares	50,000
Reverse recapitalization	$ 4		(878,120)				(878,116)
Reverse recapitalization, shares	37,402
Issuance of common stock warrants for services			4,338,298				4,338,298
Issuance of common stock warrants for services, shares	4,132
Acquisition of treasury stock					(575,000)		(575,000)
Acquisition of treasury stock, shares	575
Issuance of common stock for services	$ 6		2,489,179				2,489,185
Issuance of common stock for services, shares	65,484
Obligation to issue shares for services			1,457,400				1,457,400
Balance at Dec. 31, 2023	$ 62		$ 55,549,976	$ (72,411,375)	$ (575,000)	$ (1,044,308)	$ (18,480,645)
Balance, shares at Dec. 31, 2023	626,890

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (25,938,471)	$ (14,479,819)
Net loss from discontinued operations	(16,422,439)	(14,477,349)
Net loss from continuing operations	(9,516,032)	(2,470)
Adjustments to reconcile net loss to net cash provided (used) by operating activities:
Interest expense	204,570
Amortization of debt discount	1,497,798
Share-based compensation	7,304,259
Gain on fair value adjustments of warrant	(2,054,544)
Change in fair value of derivative liability	(685,174)
Derivative expenses	1,088,477
Decrease in operating assets:
Prepaid expenses	23,113
Increase (Decrease) in operating liabilities:
Accounts payable	486,202
Accounts payable, related party	341,424
Others payable	132,980
Accrued expenses	289,425	2,270
Accrued expenses, related party	146,255
Net cash used by continuing operations	(741,247)	(200)
Net cash used by discontinued operations	(5,836,194)	(16,865,074)
Net cash used by operating activities	(6,577,441)	(16,865,274)
CASH FLOWS FROM INVESTING ACTIVITY
Net cash used by continuing operations
Net cash used by discontinued operations	(62,066)	(344,964)
Net cash used by investing activity	(62,066)	(344,964)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from bond	2,797,698
Proceeds from loans	278,618
Repayments to loans	(100,000)
Proceeds from reverse recapitalization with AERWINS Inc., net	1,595,831
Net cash provided by continuing operations	4,572,147
Net cash provided by discontinued operations	999,458	9,579,119
Net cash provided by financing activities	5,571,605	9,579,119
Net decrease in cash and cash equivalents	(1,067,902)	(7,631,119)
Effects of exchange rates change on cash	(126,720)	(1,111,314)
Cash and cash equivalents at beginning of year	300,943
Cash and cash equivalents at beginning of year held by discontinued operation	977,083	10,020,459
Cash and cash equivalents at ending of the year held by discontinued operation	81,332	977,083
Cash and cash equivalents at end of year	2,072	300,943
Supplemental Disclosures of Cash Flow Information:
Interest	15,615	25,539
Income taxes		$ 31,136

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
ORGANIZATION AND DESCRIPTION OF BUSINESS	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS AERWINS Technologies Inc., a Delaware corporation (the “Company,” “we,” “us,” or “AERWINS”) together with its wholly owned subsidiary Aerwin Development CA LLC, a California limited liability company (“Aerwin Development”), is redesigning its single-seat optionally Manned Air Vehicle (“MAV” or “Manned Air Vehicle”). Aerwin Development was incorporated under the laws of the State of California on October 18, 2023. All refences in this report on Form 10-K to the “Company,” “we,” “us,” or “AERWINS” include both AERWINS and Aerwin Development. Pono Capital Corp Merger On February 3, 2023, we consummated a merger (the “Merger”) with Pono Merger Sub, Inc., a Delaware corporation (“Merger Sub”) and a wholly-owned subsidiary of the Company, then called Pono Capital Corp., a Delaware corporation (“Pono”) with and into AERWINS, Inc. (formerly named AERWINS Technologies Inc.), a Delaware corporation pursuant to an agreement and plan of merger, dated as of September 7, 2022 (as amended on January 19, 2023, the “Merger Agreement”), by and among Pono, Merger Sub, AERWINS, Mehana Equity LLC, a Delaware limited liability company (“Sponsor” or “Purchaser Representative”) in its capacity as the representative of the stockholders of Pono, and Shuhei Komatsu in his capacity as the representative of the stockholders of AERWINS, Inc. (“Seller Representative”). The Merger and other transactions contemplated thereby (collectively, the “Business Combination”) closed on February 3, 2023 when pursuant to the Merger Agreement, Merger Sub merged with and into AERWINS, Inc. with AERWINS, Inc. surviving the Merger as a wholly-owned subsidiary of Pono, and Pono changed its name to “AERWINS Technologies Inc.” and the business of the Company became the business of AERWINS, Inc., and this business section primarily includes information regarding the AERWINS’, Inc. business. The Business Combination was accounted for as a reverse recapitalization under the accounting principles generally accepted in the United States of America (“U.S. GAAP”). AERWINS was determined to be the accounting acquirer and Pono was treated as the acquired company for financial reporting purposes. Accordingly, the financial statements of the combined company represent a continuation of the financial statements of AERWINS. On February 2, 2023, the Company entered into a Subscription Agreement (the “Agreement”) with AERWINS, Inc., and certain investors (collectively referred to herein as the “Purchasers”). Pursuant to the Agreement, the Purchasers agreed to purchase an aggregate 31,963 50,000 5,000,000 On February 3, 2023, the Company received from the Business Combination with Pono net cash of $ 1,595,831 25,750 1,432,603 1,580,000 1,480,000 643,213 1,595,831 SCHEDULE OF BUSINESS COMBINATION Cash—Pono trust and working capital cash $ 1,802,594 Cash—Subscription agreement made immediately before the closing 5,000,000 Less: transaction costs and advisory fees 5,206,763 Total funds from the Business Combination $ 1,595,831 Regarding the notes payable of $ 1,480,000 199,687 On December 27, 2023, A.L.I. Technologies Inc., a Japanese corporation (“A.L.I.”) which is our wholly-owned indirect subsidiary, filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division 20, “Tokutei Kanzai Kakari” [Special Trusteeship Section], Case ID: No. 8234 of 2023 (Fu). A bankruptcy trustee was appointed on January 10, 2024, and proceedings have commenced. On April 2, 2024, the Company consolidated its issued and outstanding share on the basis of one post-consolidation share for each 100 pre-consolidation common shares. All share figures and references have been retrospectively adjusted.

GOING CONCERN

GOING CONCERN	12 Months Ended
GOING CONCERN	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 - GOING CONCERN The Company’s consolidated financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of and for the year ended December 31, 2023, the Company has incurred net loss from continuing operations of $ 9,516,032 72,411,375 Although the Company moved its operations to Los Angeles, California where it is planning to redesign its MAV and eventually commence production in order to generate sufficient revenue, the Company’s cash position is not sufficient to support the Company’s daily operations. Management intends to raise additional funds by way of debt, or a private or public offering. While the Company believes in the viability of its strategy to commence production of the MAV following its redesign in order to generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of debt, or a public or private offering. In addition, the Company may be the subject of complaints or litigation from customers, suppliers, employees, creditors of A.L.I. stemming from its bankruptcy proceedings or other third parties for various actions. The damages sought against the Company in some of these litigation proceedings could be substantial. The Company cannot assure its stockholder that the Company will always have meritorious defenses to the plaintiffs’ claims. While the ultimate effect of these legal actions cannot be predicted with certainty, the Company’s reputation and the result of operations could be negatively impacted. The proceedings the Company may be involved in from time to time, including the A.L.I. Bankruptcy proceedings, could incur substantial judgments, fines, legal fees or other costs and have a material adverse effect on the Company’s business, financial condition, results of operations and cash flows. Further, the Company has a significant amount of indebtedness. As of December 31, 2023 and December 31, 2022, the Company had total liabilities of $ 19,547,304 9,870,442 4,200,000 The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany accounts and transactions have been eliminated. Consolidated Financial Information The consolidated balance sheet as of December 31, 2023, the consolidated statements of operations and comprehensive income (loss), consolidated statements of changes in shareholders’ equity (deficiency), and consolidated statements of cash flows for the years ended December 31, 2023 and 2022 and the related notes to such consolidated financial statements are audited. These audited consolidated financial statements have been prepared in accordance with U.S. GAAP. Use of Estimates In preparing the consolidated financial statements in conformity with U.S. GAAP, the management is required to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information available as of the date of the consolidated financial statements. Significant estimates required to be made by management include, but are not limited to, the allowance for doubtful accounts, useful lives of property and equipment, the impairment of long-lived assets, and valuation allowance of deferred tax assets. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include cash on hand and deposits in banks that are unrestricted as to withdrawal or use, and which have original maturities of three months or less. Accounts Receivable, net Accounts receivable, net represent the amounts that the Company has an unconditional right to consideration, which are stated at the original amount less an allowance for doubtful receivables. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. The Company usually determines the adequacy of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections. The provision is recorded against accounts receivables balances, with a corresponding charge recorded in the consolidated statements of operations and comprehensive income. Delinquent account balances are written off against the allowance for doubtful accounts after management has determined that the likelihood of collection is remote. In circumstances in which the Company receives payment for accounts receivable that have previously been written off, the Company reverses the allowance and bad debt. Inventories Inventories consist principally of raw materials used for rendering computing sharing services and for manufacturing hoverbikes. Work in progress represents the costs incurred to date on unfinished products or services. The costs recognized as work in progress include direct materials, direct labor, and overhead costs that are directly attributable to the production of the unfinished product or service. Inventories are stated at the lower of cost or net realizable value, cost being determined by the first-in, first-out method for merchandise. Net realizable value is calculated at estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Loss from inventories written down to net realizable value should be recognized whenever the utility of goods is impaired by damage, deterioration, obsolescence, changes in price levels, or other causes. When inventories have been written down below cost, the reduced amount is to be considered the cost for subsequent accounting purposes. During the year ended December 31, 2023, inventory write-downs of $ 1,487,493 Fixed assets Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives, as more details follow: SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS Depreciation Method Useful Life Building and building accessories Straight-line method 8 38 Office equipment and furniture Straight-line method 2 10 Software Straight-line method 5 Design right Straight-line method 7 Patent right Straight-line method 8 Expenditures for maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated statements of operations and comprehensive income (loss). Lease-Lessee In accordance with the Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) the Company determines whether a contract is or contains a lease at inception of the contract and whether that lease meets the classification criteria of a finance or operating lease. Lease terms of certain operating leases include the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain. The Company leases office facilities, office equipment and furniture, and a vehicle, which are classified as operating leases and leases containers, which are classified as a finance lease in accordance with Topic 842. Under Topic 842, lessees are required to recognize the following for all leases on the commencement date: (i) lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and (ii) right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. Operating leases are included in operating lease right-of-use assets, operating lease liabilities, current, and operating lease liabilities, non-current, and finance leases are included in property and equipment, finance lease liabilities, current, and finance lease liabilities, non-current in the consolidated balance sheet. The operating lease right-of-use asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term. All operating lease right-of-use assets are reviewed for impairment annually. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. The Company has elected the short-term lease exception, and therefore operating lease right-of-use assets and liabilities do not include leases with a lease term of twelve months or less. Impairment of Long-Lived Assets Long-lived assets with finite lives, primarily property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset and its eventual disposition are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value. Equity Method We apply the equity method to an investment in unconsolidated entities over which we have the ability to exercise significant influence. We initially record our investments based on the acquisition cost. Under the equity method, the carrying amount of the investment is adjusted to recognize changes in the Company’s share of net assets of the investment. SCHEDULE OF SUBSIDIARIES Percentage of Effective Ownership Name of Subsidiary Place of Organization December 31, December 31, ASC TECH Agent Japan 0 % 48.81 % Warrant Liabilities We account for the Warrants in accordance with the guidance contained in Accounting Standards Codification (“ASC”) 815-40 — Derivatives and Hedging — Contracts in Entity’s Own Equity (“ASC 815), under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, we classify the Warrants as liabilities at their fair value and adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in our consolidated statements of operations. The Placement Warrants, Public Warrants, and Debt Warrants for periods where no observable traded price was available are valued using a Black Scholes model. Share-based Compensation We account for the share-based compensation in accordance with the guidance contained in Accounting Standards Codification (“ASC”) 718 — “Compensation – Stock Compensation” and ASC 505, “Equity Based Payments to Non-Employees” , Convertible Promissory Notes and Derivative Instruments The Company accounts for the fair value of the conversion feature in accordance with the guidance contained in ASC 815, which requires the Company to bifurcate and separately account for the conversion feature as an embedded derivative contained in the Company’s convertible promissory note. Accordingly, we account for the conversion option as an embedded derivative contained in the Company’s promissory note at fair value. The derivative liability is required to be remeasured at each reporting date and the change in fair value is recognized in our consolidated statements of operations. Foreign Currency Translation The Company maintains its books and record in its local currency, Japanese YEN (“JPY”), which is a functional currency as being the primary currency of the economic environment in which its operation is conducted. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The reporting currency of the Company is the United States Dollars (“US$”), and the accompanying consolidated financial statements have been expressed in US$. In accordance with ASC Topic 830-30, “Translation of Financial Statements”, assets and liabilities of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial statements are recorded as a separate component of accumulated other comprehensive loss within the statements of changes in shareholders’ deficit. Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates: SCHEDULE OF FOREIGN EXCHANGE RATES Year ended Year ended 2023 2022 Current JPY: US$1 exchange rate 140.92 131.81 Average JPY: US$1 exchange rate 140.50 131.46 Foreign exchange rate 140.50 131.46 Consolidated Statements of Cash Flows In accordance with FASB ASC 830-230, “Statement of Cash Flows”, cash flows from the Company’s operations are calculated based upon the functional currency. As a result, amounts related to assets and liabilities reported on the statement of cash flows may not necessarily agree with changes in the corresponding balances on the balance sheet. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”. To determine revenue recognition for contracts with customers, the Company performs the following five steps : (i) identify the contract(s) with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance obligation. Revenue amount represents the invoiced value and net of a value-added tax (“Consumption Tax”). The Consumption Tax on sales is calculated at 10% of gross sales. When another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606 to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred to our customer, revenue is reported net of the fees paid to the other party, as agent. Cost of Revenues Cost of revenues primarily consists of salaries and related expenses (e.g. bonuses, employee benefits, and payroll taxes) for personnel directly involved in the delivery of services and products directly to customers. Cost of revenues also includes royalty/license payments to vendors, hosting and infrastructure costs related to the delivery of the Company’s products and services, and inventory write-down. Advertising Expenses Advertising expenses consist primarily of costs of promotion and marketing for the Company’s image and products, and costs of direct advertising, and are included in selling expenses. The Company expenses advertising costs as incurred, in accordance with the ASC 720-35, “Advertising Costs”. Concentration of Credit Risk Financial instruments that potentially subject the Company to credit risk consist primarily of accounts and other receivables. The Company does not require collateral or other security to support these receivables. The Company conducts periodic reviews of the financial condition and payment practices of its customers to minimize collection risk on accounts receivable. Comprehensive Income or Loss ASC 220, “Comprehensive Income,” establishes standards for reporting and display of comprehensive income or loss, its components and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive loss, as presented in the accompanying consolidated statements of changes in shareholders’ deficit, consists of changes in unrealized gains and losses on foreign currency translation. Earnings (Loss) Per Share The Company computes basic and diluted earnings (loss) per share in accordance with ASC 260, Earnings per Share Related Parties and Transactions The Company identifies related parties, and accounts for, discloses related party transactions in accordance with ASC 850, “Related Party Disclosures” and other relevant ASC standards. Parties, which can be an entity or individual, are considered to be related if they have the ability, directly or indirectly, to control the Company or exercise significant influence over the Company in making financial and operational decisions. Entities are also considered to be related if they are subject to common control or common significant influence. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. Income Taxes Income taxes are accounted for using an asset and liability method of accounting for income taxes in accordance with ASC 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current period and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets also include the prior years’ net operating losses carried forward. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. The Company follows ASC 740, which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods, and income tax disclosures. Under the provisions of ASC 740, when tax returns are filed, it is likely that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 Fair Value Measurements The Company performs fair value measurements in accordance with ASC 820. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset’s or a liability’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value. ● Level 1: quoted prices in active markets for identical assets or liabilities; ● Level 2: inputs other than Level 1 that are observable, either directly or indirectly; or ● Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities. Contingencies Certain conditions may exist as of the date financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company is subject to potential liabilities generally incidental to our business arising out of present and future lawsuits and claims related to product liability, personal injury, contract, commercial, intellectual property, tax, employment, compliance and other matters that arise in the ordinary course of business. When a loss is considered probable and reasonably estimable, we record a liability in the amount of our best estimate for the ultimate loss. Discontinued Operations AS C 205-20 provides guidance on discontinued operation presentation requirements. Recent Accounting Pronouncements We did not implement any new accounting pronouncements during 2023. However, we are evaluating the impact of the future disclosures that may arise under recent SEC and other promulgators’ recently finalized rules and outstanding proposals.

PREPAID EXPENSES

PREPAID EXPENSES	12 Months Ended
PREPAID EXPENSES	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID EXPENSES	NOTE 4 – PREPAID EXPENSES SCHEDULE OF PREPAID EXPENSES December 31, December 31, Prepaid expenses $ 983,255 $ - Total $ 983,255 $ - Of the total prepaid expenses as at December 31, 2023, $ 983,255

LOANS PAYABLE

LOANS PAYABLE	12 Months Ended
LOANS PAYABLE	Dec. 31, 2023
Receivables [Abstract]
LOANS PAYABLE	NOTE 5 – LOANS PAYABLE Notes payable On January 31, 2023, the Company promised to pay to Mahana Equity LLC, the principal sum of $ 1,130,000 24 The principal amount of this Note and any accrued interest shall be payable on the earlier of raising more than $5,000,000 from Pono’s SEPA with Yorkville or as follows: (i) $ 300,000 300,000 300,000 230,000 On January 31, 2023, the Company promised to pay to a third party lender the principal sum of $ 450,000 24 The principal amount of this Note and any accrued interest shall be payable (the “Maturity date”) as follows (i) $ 100,000 100,000 100,000 100,000 50,000 As at December 31, 2023, the notes payable balance was $ 1,480,000 in default and recognized interest expenses of $ 199,687 as accrued expenses. The Company also received loans totaling $ 278,618 15 5,521 283,896

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 — RELATED PARTY TRANSACTIONS In the year 2023, Kiran Sidhu, director of Aerwins, paid some payables on behalf of the Company. Mr. Sidhu paid $ 341,424 As at December 31, 2023, an amount of $ 25,924 120,331

CONVERTIBLE PROMISSORY NOTES, N

CONVERTIBLE PROMISSORY NOTES, NET	12 Months Ended
CONVERTIBLE PROMISSORY NOTES, NET	Dec. 31, 2023
Debt Disclosure [Abstract]
CONVERTIBLE PROMISSORY NOTES, NET	NOTE 7 – CONVERTIBLE PROMISSORY NOTES, NET On April 12, 2023, the Company entered into a Securities Purchase Agreement (the “SPA”) with Lind Global Fund II LP (the “Investor”). On April 12, 2023, the Company issued first tranche of convertible promissory note of $ 2,520,000 with maturity date of April 12, 2025 and no interest and issued warrant exercisable for 60 months to acquire 25,327 shares of common stock at $ 89.26 per share. The note may convert into common shares at the option of the Holder. The conversion price is the lesser of: (i) $ 9.00 ; or (ii) 90% of the lowest single VWAP during the 20 Trading Days prior to conversion of the note. On August 25, 2023, the Company entered into an Amendment which amended the conversion price to include a floor price of $ 18.176 . In addition to inclusion of a Floor Price, the Floor Note Amendments also provide that at the option of Selling Security holder, if in connection with a conversion under the Closing Notes, as amended, the Conversion Price is deemed to be the Floor Price, then in addition to issuing the Conversion Shares at the Floor Price, the Company agreed to pay to Selling Securityholder a cash amount equal to (i) the number of shares of common stock that would be issued to Selling Securityholder upon a conversion determined by dividing the dollar amount to be converted being paid in shares of common stock by ninety percent (90%) of the lowest single VWAP during the twenty (20) Trading Days prior to the applicable date of conversion (notwithstanding the Floor Price) less (ii) the number of Conversion Shares issued to Selling Securityholder in connection with the conversion; and (iii) multiplying the result thereof by the VWAP on the Conversion Date. Debt issuance cost of $ 457,304 , original issue discount of $ 420,000 and additional discount of $ 1,642,696 are recognized as reduction from the principal amount of the note and will be amortized over the life of the note utilizing straight-line method. On May 23, 2023, the Company issued second tranche of convertible promissory note of $ 1,680,000 May 23, 2025 15,685 73.16 The conversion price is the lesser of: (i) $ 9.00 18.176 245,000 280,000 1,133,395 The notes consist of the following components as of December 31, 2023: SCHEDULE OF DEBT NOTES Principal $ 4,200,000 Debt discount (4,178,395 ) Interest expense 1,497,798 Net Carrying Balance at December 31, 2023 $ 1,519,403 As at December 31, 2023, debt discount of the convertible notes consisted of following: SCHEDULE OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES Start Date End Date Debt Debt Issuance Amortization Debt Discount December 31, April 12, 2023 April 12, 2025 $ 2,520,000 $ 945,000 $ 1,575,000 May 23, 2023 May 23, 2025 1,658,395 552,798 1,105,597 Total $ 4,178,395 $ 1,497,798 $ 2,680,597

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	12 Months Ended
DERIVATIVE LIABILITY	Dec. 31, 2023
Derivative Liability
DERIVATIVE LIABILITY	NOTE 8 – DERIVATIVE LIABILITY The derivative liability is derived from the debt conversion option features in Note 7. They were valued using Monte Carlo simulation model using assumptions detailed below. As of December 31, 2023, the derivative liability was $ 1,367,140 685,174 1,088,477 SCHEDULE OF DERIVATIVE LIABILITY Volatility 102 % Risk-free rate 4.569 4.632 % Stock price (pre-consolidated) $ 0.15 Dividend Yield - Expected life 1.28 1.39 Fair value of the derivative is summarized as below: SCHEDULE OF FAIR VALUE OF THE DERIVATIVE Derivative Liability Balance at January 1, 2023 $ - Additions 2,052,314 Change in fair value (685,174 ) Ending Balance, December 31, 2023 $ 1,367,140

WARRANT LIABILITY

WARRANT LIABILITY	12 Months Ended
WARRANT LIABILITY	Dec. 31, 2023
Warrant Liability
WARRANT LIABILITY	NOTE 9 – WARRANT LIABILITY The warrant liability is derived from warrants issued as debt warrants in Note 7, public warrants and placement warrants. As of December 31, 2023, the total fair value of the warrant liability was $ 400,924 The following table provides a reconciliation of the warrants measured at fair value using Level 1 inputs: SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS Public warrants Balance at January 1, 2023 $ - Additions Transfer from Level 2 603,750 Change in fair value (486,450 ) Ending Balance, December 31, 2023 $ 117,300 The Black-Scholes model with the following assumptions inputs: SCHEDULE OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS Volatility 102 % Risk-free rate 3.92 4.632 % Stock price (pre-consolidated) $ 0.15 Expected life 4.10 4.40 The following table provides a reconciliation of the warrants measured at fair value using Level 2 inputs: SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS Public warrants Placement warrants Debt warrants Balance at January 1, 2023 $ - $ - $ - Additions 603,750 39,463 1,812,253 Transfer to Level 1 (603,750 ) - - Change in fair value - (31,815 ) (1,536,277 ) Ending Balance, December 31, 2023 $ - $ 7,648 $ 275,976 The following table summarizes information regarding warrants by term, granted and exercise price for the years ended December 31, 2023 and 2022. SCHEDULE OF WARRANTS BY TERM GRANTED AND EXERCISE PRICE Number of Shares Weighted Average Weighted Average Aggregate Outstanding at December 31, 2022 - $ - - Granted 131,101 831 4.17 Outstanding at December 31, 2023 131,101 $ 831 4.17 $ - Exercisable at December 31, 2023 131,101 $ 831 4.17 $ - The intrinsic value is the amount by which the fair value of the underlying share exceeds the exercise price of the warrants. As of December 31, 2023, the share price of the Company was less than the exercise price for all outstanding warrants. Therefore, the intrinsic value for warrants outstanding was zero. SCHEDULE OF INTRINSIC FAIR VALUE EXCEEDS BY EXERCISE PRICE December 31, 2023 December 31, 2022 Grant Date Expiry Date Number of shares Exercise price Number of shares Exercise price Public warrants February 3, 2023 February 3, 2028 86,250 1,150 - - Placement warrants February 3, 2023 February 3, 2028 5,638 1,150 - - Debt warrants April 12, 2023 April 12, 2028 23,527 89 - - Debt warrants May 23, 2023 May 23, 2028 15,686 73 - - 131,101 831 - -

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 10 — INCOME TAXES The income tax provision for the year ended December 31, 2023 and the December 31, 2022 consists of the following: SCHEDULE OF INCOME TAX PROVISION 2023 2022 For the years ended December 31, 2023 2022 Federal Current $ - $ - Deferred - - State Current - - Deferred - - Foreign Current - 1,543 Deferred - - Income Tax Provision $ - $ 1,543 The Company’s net deferred assets (liabilities) as of December 31, 2023 and December 31, 2022 are as follows: SCHEDULE OF NET DEFERRED ASSETS (LIABILITIES) 2023-12-31 2022-12-31 Deferred tax assets: Bonus allowance - 131,209 FA & Impairment loss 351,934 321,764 Bad debt allowance 95,911 102,587 Start-up costs 291,676 - Others 23,096 26,589 Net operating loss carryforwards $ 19,873,558 $ 14,041,559 Total deferred tax assets $ 20,636,175 $ 14,623,708 Valuation allowance $ (20,318,210 ) $ (14,623,708 ) Deferred tax liabilities: Convertible notes basis differences $ (317,965 ) $ - Total deferred tax liabilities $ (317,965 ) $ - Deferred tax assets, net of allowance $ - $ - A reconciliation of the federal statutory income tax rate to the Company’s effective income tax rate is as follows: SCHEDULE OF FEDERAL STATUTORY INCOME TAX RATE 2023-12-31 2022-12-31 US Federal statutory tax rate 21.00 % 0.00 % State taxes, net of federal tax benefit 1.84 % 0.00 % Japanese statutory tax rate 0.00 % 34.59 % Foreign Tax Rate Differential 8.63 % 0.00 % Change in fair value of derivative warrant liabilities/promissory notes -1.13 % 0.00 % Non-deductible transaction costs -5.40 % 0.00 % Others 0.19 % -0.01 % Change in valuation allowance -25.14 % -34.59 % Income tax provision 0.00 % -0.01 % In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. Generally, the ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Based on historical performance and future expectations, management has determined a valuation allowance is needed in respect to its ending deferred tax assets. As of December 31, 2023, the valuation allowances against deferred tax assets totaled $ 20,318,210 . The change in the valuation allowance from the year end December 31, 2022 was $ 5,694,502. There is no valuation allowance for deferred tax assets for which subsequently recognized tax benefits would be credited directly to contributed capital. As of December 31, 2023, the Company has accumulated federal, Hawaii state, and Japan net operating loss carryforwards of $ 4,192,455 4,521,319 54,249,624 SCHEDULE OF NET OPERATING LOSS 2027 146,662 2029-2033 54,102,962 Total 54,249,624 The Company has not completed an Internal Revenue Code (“IRC”) Section 382 study to assess whether an ownership change has occurred or whether there have been multiple ownership changes since the Company’s formation. As at December 31, 2023, the Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measures the unrecognized benefits associated with the tax positions. As of December 31, 2023 and 2022, the management considered the Company did not have any significant unrecognized uncertain tax positions. Accordingly, the Company has not incurred any interest or penalties as of the current reporting date with respect to income tax matters. There were no accrued interest and penalties associated with uncertain tax positions as of December 31, 2023. The Company does not expect that there will be unrecognized tax benefits of a significant nature that will increase or decrease within 12 months of the reporting date. The Company is subject to U.S. Federal income tax as well as income tax in Hawaii and Japan. As of December 31, 2023, the Company’s tax years from 2021 are subject to examination by the federal and Hawaii tax authorities. As of December 31, 2023, the returns from 2018 for the Japan subsidiary remain open to examination. The Tax Cuts and Jobs Act subjects a US shareholder to tax on Global intangible low-taxed income (GILTI) earned by certain foreign subsidiaries. The FASB Staff Q&A, Topic 740, No. 5, Accounting for Global Intangible Low-Taxed Income, states that an entity can make an accounting policy election to either recognize deferred taxes for temporary basis differences expected to reverse as GILTI in future years or to provide for the tax expense related to GILTI in the year the tax is incurred as a period expense only. The Company has elected to account for GILTI in the year the tax is incurred. No deferred taxes have been provided on the accumulated unremitted earnings, if any, of the Company’s foreign subsidiary that is not subject to United States income tax. The Company periodically evaluates its foreign investment opportunities and plans, as well as its foreign working capital needs, to determine the level of investment required and, accordingly, determines the level of foreign earnings that are considered indefinitely reinvested. Based upon that evaluation, earnings, if any, of the Company’s foreign subsidiary that is not otherwise subject to United States taxation are considered to be indefinitely reinvested, and accordingly, deferred taxes have not been provided. If changes occur in future investment opportunities and plans, those changes will be reflected when known and may result in providing residual United States deferred taxes on unremitted foreign earnings.

CONTINGENCIES

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	NOTE 11 – CONTINGENCIES The Company is subject to potential liabilities generally incidental to our business arising out of present and future lawsuits and claims related to product liability, personal injury, contract, commercial, intellectual property, tax, employment, compliance and other matters that arise in the ordinary course of business. The Company accrues for potential liabilities when it is probable that future costs (including legal fees and expenses) will be incurred and such costs can be reasonably estimated. Upon the commencement of the voluntary bankruptcy proceedings of A.L.I., all creditors’ actions are automatically stayed and any new litigation against A.L.I. is barred. In an action relating to the bankruptcy estate, a bankruptcy trustee shall stand as a plaintiff or defendant, as the case may be.

SHAREHOLDERS_ DEFICIT

SHAREHOLDERS’ DEFICIT	12 Months Ended
SHAREHOLDERS’ DEFICIT	Dec. 31, 2023
Equity [Abstract]
SHAREHOLDERS’ DEFICIT	NOTE 12 – SHAREHOLDERS’ DEFICIT Aerwins was authorized to issue 400,000,000 0.000001 20,000,000 0.000001 200,000,000 0.0001 20,000,000 0.0001 Business combination with Pono Capital Corp On February 3, 2023, the Company consummated the Merger with Pono. On February 2, 2023, the Company entered into a Subscription Agreement with the Purchasers. In total, the number of Public Shares increased by 87,402 Shares issued to service providers The Company agreed with service providers to pay the service fees by issuing common stocks subject to the closing of the business combination. After the closing of the Business Combination, the Company issued 4,132 shares of common stock with fair value of $ 4,338,298 The Company issued 65,484 shares to consultants with fair value of $ 2,489,179 During the year ended December 31, 2023 the Company also recognized expenses with a fair value of $ 1,457,400 as obligation to issue shares pursuant to the terms of an engagement agreement between the Company and Boustead dated April 18, 2022, as amended on February 1, 2023 related to services provided in connection with the Business Combination. 51,317 shares were issued on March 11, 2024, subsequent to the year ended December 31, 2023. The total amount of fair value of shares issued for the year ended December 31, 2023 was $ 6,827,477 980,618 1,457,400 The Company’s outstanding shares increased by 157,593 15 6,250,633 626,890 Shares issued in the year ended December 31, 2022 During the year ended December 31, 2022, a total of 26,499 8,399,181 279,868 During the year ended December 31, 2022, 10,382 1,434,985 During the year ended December 31, 2022, 20,347 7,176,346

LOSS PER SHARE

LOSS PER SHARE	12 Months Ended
LOSS PER SHARE	Dec. 31, 2023
Earnings Per Share [Abstract]
LOSS PER SHARE	NOTE 13 – LOSS PER SHARE Basic loss per share is calculated on the basis of weighted-average outstanding common shares. Diluted loss per share is computed on the basis of basic weighted-average outstanding common shares adjusted for the dilutive effect of stock options. Dilutive common shares are determined by applying the treasury stock method to the assumed conversion of share repurchase liability to common shares related to the early exercised stock options. The computation of basic and diluted loss per share for the years ended December 31, 2023 and 2022 is as follows: SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE 2023 2022 For the years Ended December 31, 2023 2022 Loss per share – basic Numerator: Net loss from continuing operations $ (9,516,032 ) $ (2,470 ) Net loss from discontinued operation (16,422,439 ) (14,477,349 ) Denominator: Weighted average number of common shares outstanding used in calculating basic loss per share 588,055 446,788 Denominator used for loss per share Loss per share from continuing operations (basic) $ (16.18 ) $ (0.01 ) Loss per share from continuing operations (anti-diluted) $ (16.18 ) $ (0.01 ) Loss per share from discontinued operation (basic) $ (27.93 ) $ (32.40 ) Loss per share from discontinued operation (anti-diluted) $ (27.93 ) $ (32.40 ) Basic loss per share equals diluted loss per share because the calculation of diluted loss per share would be anti-dilutive.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
STOCK-BASED COMPENSATION	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 14 – STOCK-BASED COMPENSATION On July 27, 2022, Aerwin issued stock options to certain directors of the Company which can be exercised for a total of 41,424 0.015 8.58 SCHEDULE OF STOCK BASED COMPENSATION Grant date July 27, 2022 Number of shares at grant date 41,424 Outstanding at January 31, 2023 41,424 Forfeiture (29,692 ) Outstanding at December 31, 2023 11,732 Exercise price $ 0.015 Consideration paid to the Company at the grant date $ 132 The number of shares is retrospectively presented to reflect the Business Combination with Pono and share consolidation 1 post-consolidation share for each 100 pre-consolidation share. The Company estimated the fair value of the stock-based compensation at $ 0.00005 SCHEDULE OF FAIR VALUE OF THE STOCK BASED COMPENSATION Exercise period 5 Share price on the issuance date (pre-consolidated) $ 0.0001 Volatility 64.22 % Expected dividend rate 0 % Risk-free interest rate 2.88 %

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	12 Months Ended
FAIR VALUE MEASUREMENT	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	NOTE 15 – FAIR VALUE MEASUREMENT The estimated fair value of the Company’s financial instrument at December 31, 2023 and 2022 are set forth below. The following summary excludes cash and cash equivalents, accounts receivable, other receivable, short-term loans payable, accounts payable, accrued expenses, contract liability, current portion of long-term debts, current operating and finance lease liabilities and other current liabilities for which fair values approximate their carrying amounts. SCHEDULE OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT Amount at Level 1 Level 2 Level 3 December 31, 2023 Liabilities Public Warrants $ 117,300 $ 117,300 $ - $ - Placement Warrants $ 7,648 $ - $ 7,648 $ - Debt Warrants $ 275,976 $ - $ 275,976 $ - Subtotal: Warrant liabilities $ 400,924 $ 117,300 $ 283,624 $ - Derivative Liability $ 1,367,140 $ - $ 1,367,140 $ - Liabilities fair value $ 1,367,140 $ - $ 1,367,140 $ - The Public Warrants are classified as Level 1 in the fair value hierarchy because they valued using quoted market prices. The Placement Warrants, Debt Warrants, and Derivative Liability are classified as Level 2 in the fair value hierarchy. This classification is based on the availability of significant inputs used in the Black-Sholes model and Monte Carlo simulation, which are observable in the market. Transfers to/from Levels 1, 2 and 3 are recognized at the end of the reporting period in which a change in valuation technique or methodology occurs. The estimated fair value of the Public Warrants transferred from Level 2 to Level 1 during the period from January 1, 2023 due to the increase of observable market activity.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
DISCONTINUED OPERATIONS	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 16 – DISCONTINUED OPERATIONS As at June 30, 2023, to facilitate cost reduction plan, the Company has made the strategic decision to discontinue drone solution service and on December 27, 2023, the Company discontinued the remaining operations of A.L.I as part of the move of our operations to Los Angeles, California. The carrying value of the assets and liabilities of the discontinued operations in relation to the Company’s operations in A.L.I. have been classified by the Company as discontinued operations for the years ended December 31, 2023 and 2022 for accounting purpose and are shown below: SCHEDULE OF DISCONTINUED OPERATIONS December 31, December 31, 2023 2022 ASSETS Current Assets: Cash and cash equivalents $ 81,332 $ 977,083 Notes receivable - 3,488 Accounts receivable, net - 980,688 Others receivable - 2,089,921 Prepaid expenses - 611,959 Inventory - 2,687,092 Escrow deposit - 575,000 Total current assets 81,332 7,925,231 Long-term Assets Property and equipment, net - 1,390,547 Intangible assets, net - 150,576 Investment-equity method - 997,470 Operating lease right-of-use assets - 693,474 Long-term loans receivable - 107,735 Other non-current assets - 213,370 Total long-term assets - 3,553,172 Total Assets $ 81,332 $ 11,478,403 LIABILITIES Current Liabilities: Short-term loans payable $ 354,569 $ - Short-term loans payable, related party 482,341 - Short-term loans payable 482,341 - Accounts payable 4,403,030 3,333,675 Accrued expenses 1,244,885 399,766 Accrued expenses, related party 9,935 - Accrued expenses 9,935 - Others payable 101,651 230,060 Contract liabilities 1,101,614 1,104,582 Current portion of long-term loans 204,584 54,624 Finance leases liabilities-current 116,002 102,114 Operating leases liabilities-current 225,874 293,710 Other current liabilities - 380,344 Total Current Liabilities 8,244,485 5,898,875 Longer-term liabilities: Long-term loans 2,873,758 3,259,237 Finance leases liabilities-non-current 31,893 87,056 Operating leases liabilities-non-current 145,677 397,720 Other long-term liabilities 169,679 225,284 Total long-term liabilities 3,221,007 3,969,297 Total Liabilities $ 11,465,492 $ 9,868,172 The results of operations in relation to the Company’s operations in ALI have been classified by the Company as discontinued operations for the years ended December 31, 2023 and 2022 for accounting purpose and are shown below: 2023 2022 For the years ended December 31, 2023 2022 Revenues $ 1,073,049 $ 5,207,490 Cost of revenues 2,823,132 5,070,507 Gross profit (loss) (1,750,083 ) 136,983 Operating expenses: Selling expenses 67,624 90,654 General and administrative expenses 4,299,552 7,211,400 Research and development expenses 6,916,047 8,926,205 Total operating expenses 11,283,223 16,228,259 Loss from operations (13,033,306 ) (16,091,276 ) Other income (expenses): Interest expenses, net (107,640 ) (25,065 ) Gain (loss) on foreign currency transaction (10,007 ) 60,533 Loss on disposal of fixed assets (10,697 ) (9,316 ) Impairment on fixed assets (1,829,585 ) (511,695 ) Equity in earnings of investee (11,640 ) (16,964 ) Gain on sale of investment securities 35,834 1,801,660 Loss on debt extinguishment (666,641 ) - Other income 255,251 302,191 Write-off of assets (1,057,591 ) - Reversal of allowance for doubtful accounts - 647 Reversal of allowance for bonus 15,126 11,936 Total other income (expenses) (3,387,590 ) 1,613,927 Net loss from discontinued operations (16,420,896 ) (14,477,349 ) Income tax (1,543 ) - Net loss from discontinued operations $ (16,422,439 ) $ (14,477,349 ) Guarantee provided by a director of A.L.I. For the year ended December 31, 2023, the Company received a debt guarantee from the Representative Director of A.L.I. Daisuke Katano for a particular building lease agreement. The transaction amount is $ 5,961 Loan from a former director of Aerwins On February 27, 2023, the Company’s wholly owned subsidiary in Japan, A.L.I. Technologies, entered into a loan agreement with Shuhei Komatsu, the Company’s previous Chief Executive Officer. Pursuant to the Agreement, Mr. Komatsu agreed to lend A.L.I. 200,000,000 1,384,370 0.0066921 1 June 30, 2023 2.475 The Company recognizes $ 72,285 48.81 227,281 666,641 482,341 66,037,376 Payable to Directors of Aerwins In the year 2023, Daisuke Katano, previous director of Aerwins, paid some payables on behalf of the Company. Katano paid $ 215,725 9,935

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17 – SUBSEQUENT EVENTS The subsequent events were evaluated through April 30, 2024, the date the financial statements were issued. A.L.I. Bankruptcy On December 27, 2023, A.L.I. filed a voluntary bankruptcy petition with the Tokyo District Court, Civil Division 20, “Tokutei Kanzai Kakari” [Special Trusteeship Section], Case ID: No. 8234 of 2023 (Fu) (the “A.L.I. Bankruptcy”). On January 10, 2024, the Court entered an order (the “January 10 Order”) confirming that bankruptcy proceedings are commenced against the debtor A.L.I., that A.L.I. is found to be insolvent, the appointment of Gaku Iida, Attorney-at-Law, of Abe, Ikubo & Katayama be appointed as the trustee in the bankruptcy proceedings (the “Trustee”) and setting the date and place of the meeting to report on the status of property, to report on calculations and hear opinions regarding the disposition of the bankruptcy proceedings on May 14, 2024, at 10:00 a.m. local time in the Court (the “Status Report Meeting”). The Trustee’s address is Fukuoka Bldg. 9F, 2-8-7 Yaesu, Chuo-ku, Tokyo. A trustee has been appointed by the Bankruptcy Court and the trustee has assumed and will continue to exercise control over all assets and liabilities of A.L.I. The assets of A.L.I. will be liquidated for distribution in accordance with the priorities established by the Bankruptcy Act. The Company expects that no distributions will be available in A.L.I’s liquidation. As a result of the filing of the Bankruptcy Proceedings and the January 10 Order, the Company concluded that it no longer controls A.L.I. for accounting purposes as of January 10, 2024, in accordance with U.S. GAAP Accounting Standards Codification 810, and, therefore, A.L.I. will be deconsolidated prospectively commencing in the first quarter of 2024 from the Company’s consolidated financial statements. See, however, “Risk Factors – We are involved in litigation from time to time and, as a result, we could incur substantial judgments, fines, legal fees or other costs.” The A.L.I. Bankruptcy constitutes an event of default pursuant to the Closing Notes in the aggregate principal amount of $ 4,200,000 120 80 On January 23, 2024, the Company and Lind Global entered into an Amendment No. 2 to Senior Convertible Promissory Note First Closing Note and an Amendment No. 2 to the Senior Convertible Promissory Note Second Closing Note (collectively, the “January Note Amendments”) which amended the Closing Notes to, subject to the conditions discussed below: ● reduce the aggregate principal amount of the Closing Notes from $ 4,200,000 3,500,000 ● require the Company to repay an aggregate of $ 1,750,000 13,500,000 ● requires Lind Global to convert no less than an aggregate of $ 1,750,000 In addition, on January 23, 2024, the Company and Lind Global entered into Amendment No. 2 to Securities Purchase Agreement, subject to the conditions discussed below: ● eliminate the obligation of the Company and Lind Global to complete the third closing, ● delete the clause obligating the Company to register the shares of common stock issuable upon conversion of the Closing Notes and exercise of the Warrants (collectively, the “Closing Securities”) or pay Lind Global any delay payments as a result of the Company’s failure to register the Closing Securities, ● eliminate certain restrictions on the Company’s right to issue equity and debt in future transactions and ● eliminate Lind Global’ right to participate in future offerings of the Company’s securities, other than its rights to participate in the Public Offering. In as much as the Company failed to complete the Public Offering by April 15, 2024, Lind Global is not obligated to fulfill the terms of the January Note Amendments. The Company plans to enter into discussions with Lind Global to extend the time period in which it is obligated to complete the Public Offering. Recent Sale of Unregistered Securities On February 27, 2024 and March 22, 2024, we entered into and completed the sale to two unrelated accredited investors (the “Investors”), of 100,000 35,500 4.00 542,000 Effective as of March 11, 2024, we authorized the issuance of 51,317 Effective as of April 2, 2024, the Company completed 100 old to 1 new share consolidation. All share figures and references have been retrospectively adjusted. Effective as of April 8, 2024, we authorized the issuance of 38,878 218,494

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany accounts and transactions have been eliminated.
Consolidated Financial Information	Consolidated Financial Information The consolidated balance sheet as of December 31, 2023, the consolidated statements of operations and comprehensive income (loss), consolidated statements of changes in shareholders’ equity (deficiency), and consolidated statements of cash flows for the years ended December 31, 2023 and 2022 and the related notes to such consolidated financial statements are audited. These audited consolidated financial statements have been prepared in accordance with U.S. GAAP.
Use of Estimates	Use of Estimates In preparing the consolidated financial statements in conformity with U.S. GAAP, the management is required to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information available as of the date of the consolidated financial statements. Significant estimates required to be made by management include, but are not limited to, the allowance for doubtful accounts, useful lives of property and equipment, the impairment of long-lived assets, and valuation allowance of deferred tax assets. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand and deposits in banks that are unrestricted as to withdrawal or use, and which have original maturities of three months or less.
Accounts Receivable, net	Accounts Receivable, net Accounts receivable, net represent the amounts that the Company has an unconditional right to consideration, which are stated at the original amount less an allowance for doubtful receivables. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. The Company usually determines the adequacy of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections. The provision is recorded against accounts receivables balances, with a corresponding charge recorded in the consolidated statements of operations and comprehensive income. Delinquent account balances are written off against the allowance for doubtful accounts after management has determined that the likelihood of collection is remote. In circumstances in which the Company receives payment for accounts receivable that have previously been written off, the Company reverses the allowance and bad debt.
Inventories	Inventories Inventories consist principally of raw materials used for rendering computing sharing services and for manufacturing hoverbikes. Work in progress represents the costs incurred to date on unfinished products or services. The costs recognized as work in progress include direct materials, direct labor, and overhead costs that are directly attributable to the production of the unfinished product or service. Inventories are stated at the lower of cost or net realizable value, cost being determined by the first-in, first-out method for merchandise. Net realizable value is calculated at estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Loss from inventories written down to net realizable value should be recognized whenever the utility of goods is impaired by damage, deterioration, obsolescence, changes in price levels, or other causes. When inventories have been written down below cost, the reduced amount is to be considered the cost for subsequent accounting purposes. During the year ended December 31, 2023, inventory write-downs of $ 1,487,493
Fixed assets	Fixed assets Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives, as more details follow: SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS Depreciation Method Useful Life Building and building accessories Straight-line method 8 38 Office equipment and furniture Straight-line method 2 10 Software Straight-line method 5 Design right Straight-line method 7 Patent right Straight-line method 8 Expenditures for maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated statements of operations and comprehensive income (loss).
Lease-Lessee	Lease-Lessee In accordance with the Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) the Company determines whether a contract is or contains a lease at inception of the contract and whether that lease meets the classification criteria of a finance or operating lease. Lease terms of certain operating leases include the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain. The Company leases office facilities, office equipment and furniture, and a vehicle, which are classified as operating leases and leases containers, which are classified as a finance lease in accordance with Topic 842. Under Topic 842, lessees are required to recognize the following for all leases on the commencement date: (i) lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and (ii) right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. Operating leases are included in operating lease right-of-use assets, operating lease liabilities, current, and operating lease liabilities, non-current, and finance leases are included in property and equipment, finance lease liabilities, current, and finance lease liabilities, non-current in the consolidated balance sheet. The operating lease right-of-use asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term. All operating lease right-of-use assets are reviewed for impairment annually. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. The Company has elected the short-term lease exception, and therefore operating lease right-of-use assets and liabilities do not include leases with a lease term of twelve months or less.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets with finite lives, primarily property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset and its eventual disposition are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value.
Equity Method	Equity Method We apply the equity method to an investment in unconsolidated entities over which we have the ability to exercise significant influence. We initially record our investments based on the acquisition cost. Under the equity method, the carrying amount of the investment is adjusted to recognize changes in the Company’s share of net assets of the investment. SCHEDULE OF SUBSIDIARIES Percentage of Effective Ownership Name of Subsidiary Place of Organization December 31, December 31, ASC TECH Agent Japan 0 % 48.81 %
Warrant Liabilities	Warrant Liabilities We account for the Warrants in accordance with the guidance contained in Accounting Standards Codification (“ASC”) 815-40 — Derivatives and Hedging — Contracts in Entity’s Own Equity (“ASC 815), under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, we classify the Warrants as liabilities at their fair value and adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in our consolidated statements of operations. The Placement Warrants, Public Warrants, and Debt Warrants for periods where no observable traded price was available are valued using a Black Scholes model.
Share-based Compensation	Share-based Compensation We account for the share-based compensation in accordance with the guidance contained in Accounting Standards Codification (“ASC”) 718 — “Compensation – Stock Compensation” and ASC 505, “Equity Based Payments to Non-Employees” ,
Convertible Promissory Notes and Derivative Instruments	Convertible Promissory Notes and Derivative Instruments The Company accounts for the fair value of the conversion feature in accordance with the guidance contained in ASC 815, which requires the Company to bifurcate and separately account for the conversion feature as an embedded derivative contained in the Company’s convertible promissory note. Accordingly, we account for the conversion option as an embedded derivative contained in the Company’s promissory note at fair value. The derivative liability is required to be remeasured at each reporting date and the change in fair value is recognized in our consolidated statements of operations.
Foreign Currency Translation	Foreign Currency Translation The Company maintains its books and record in its local currency, Japanese YEN (“JPY”), which is a functional currency as being the primary currency of the economic environment in which its operation is conducted. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The reporting currency of the Company is the United States Dollars (“US$”), and the accompanying consolidated financial statements have been expressed in US$. In accordance with ASC Topic 830-30, “Translation of Financial Statements”, assets and liabilities of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial statements are recorded as a separate component of accumulated other comprehensive loss within the statements of changes in shareholders’ deficit. Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates: SCHEDULE OF FOREIGN EXCHANGE RATES Year ended Year ended 2023 2022 Current JPY: US$1 exchange rate 140.92 131.81 Average JPY: US$1 exchange rate 140.50 131.46 Foreign exchange rate 140.50 131.46
Consolidated Statements of Cash Flows	Consolidated Statements of Cash Flows In accordance with FASB ASC 830-230, “Statement of Cash Flows”, cash flows from the Company’s operations are calculated based upon the functional currency. As a result, amounts related to assets and liabilities reported on the statement of cash flows may not necessarily agree with changes in the corresponding balances on the balance sheet.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”. To determine revenue recognition for contracts with customers, the Company performs the following five steps : (i) identify the contract(s) with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance obligation. Revenue amount represents the invoiced value and net of a value-added tax (“Consumption Tax”). The Consumption Tax on sales is calculated at 10% of gross sales. When another party is involved in providing goods or services to our customer, we apply the principal versus agent guidance in ASC Topic 606 to determine if we are the principal or an agent to the transaction. When we control the specified goods or services before they are transferred to our customer, we report revenue gross, as principal. If we do not control the goods or services before they are transferred to our customer, revenue is reported net of the fees paid to the other party, as agent.
Cost of Revenues	Cost of Revenues Cost of revenues primarily consists of salaries and related expenses (e.g. bonuses, employee benefits, and payroll taxes) for personnel directly involved in the delivery of services and products directly to customers. Cost of revenues also includes royalty/license payments to vendors, hosting and infrastructure costs related to the delivery of the Company’s products and services, and inventory write-down.
Advertising Expenses	Advertising Expenses Advertising expenses consist primarily of costs of promotion and marketing for the Company’s image and products, and costs of direct advertising, and are included in selling expenses. The Company expenses advertising costs as incurred, in accordance with the ASC 720-35, “Advertising Costs”.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to credit risk consist primarily of accounts and other receivables. The Company does not require collateral or other security to support these receivables. The Company conducts periodic reviews of the financial condition and payment practices of its customers to minimize collection risk on accounts receivable.
Comprehensive Income or Loss	Comprehensive Income or Loss ASC 220, “Comprehensive Income,” establishes standards for reporting and display of comprehensive income or loss, its components and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive loss, as presented in the accompanying consolidated statements of changes in shareholders’ deficit, consists of changes in unrealized gains and losses on foreign currency translation.
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company computes basic and diluted earnings (loss) per share in accordance with ASC 260, Earnings per Share
Related Parties and Transactions	Related Parties and Transactions The Company identifies related parties, and accounts for, discloses related party transactions in accordance with ASC 850, “Related Party Disclosures” and other relevant ASC standards. Parties, which can be an entity or individual, are considered to be related if they have the ability, directly or indirectly, to control the Company or exercise significant influence over the Company in making financial and operational decisions. Entities are also considered to be related if they are subject to common control or common significant influence. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated.
Income Taxes	Income Taxes Income taxes are accounted for using an asset and liability method of accounting for income taxes in accordance with ASC 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current period and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets also include the prior years’ net operating losses carried forward. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. The Company follows ASC 740, which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods, and income tax disclosures. Under the provisions of ASC 740, when tax returns are filed, it is likely that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50
Fair Value Measurements	Fair Value Measurements The Company performs fair value measurements in accordance with ASC 820. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset’s or a liability’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value. ● Level 1: quoted prices in active markets for identical assets or liabilities; ● Level 2: inputs other than Level 1 that are observable, either directly or indirectly; or ● Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.
Contingencies	Contingencies Certain conditions may exist as of the date financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company is subject to potential liabilities generally incidental to our business arising out of present and future lawsuits and claims related to product liability, personal injury, contract, commercial, intellectual property, tax, employment, compliance and other matters that arise in the ordinary course of business. When a loss is considered probable and reasonably estimable, we record a liability in the amount of our best estimate for the ultimate loss.
Discontinued Operations	Discontinued Operations AS C 205-20 provides guidance on discontinued operation presentation requirements.
Recent Accounting Pronouncements	Recent Accounting Pronouncements We did not implement any new accounting pronouncements during 2023. However, we are evaluating the impact of the future disclosures that may arise under recent SEC and other promulgators’ recently finalized rules and outstanding proposals.

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Tables)	12 Months Ended
ORGANIZATION AND DESCRIPTION OF BUSINESS (Tables)	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF BUSINESS COMBINATION	SCHEDULE OF BUSINESS COMBINATION Cash—Pono trust and working capital cash $ 1,802,594 Cash—Subscription agreement made immediately before the closing 5,000,000 Less: transaction costs and advisory fees 5,206,763 Total funds from the Business Combination $ 1,595,831

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS	Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives, as more details follow: SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS Depreciation Method Useful Life Building and building accessories Straight-line method 8 38 Office equipment and furniture Straight-line method 2 10 Software Straight-line method 5 Design right Straight-line method 7 Patent right Straight-line method 8
SCHEDULE OF SUBSIDIARIES	SCHEDULE OF SUBSIDIARIES Percentage of Effective Ownership Name of Subsidiary Place of Organization December 31, December 31, ASC TECH Agent Japan 0 % 48.81 %
SCHEDULE OF FOREIGN EXCHANGE RATES	Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates: SCHEDULE OF FOREIGN EXCHANGE RATES Year ended Year ended 2023 2022 Current JPY: US$1 exchange rate 140.92 131.81 Average JPY: US$1 exchange rate 140.50 131.46 Foreign exchange rate 140.50 131.46

PREPAID EXPENSES (Tables)

PREPAID EXPENSES (Tables)	12 Months Ended
PREPAID EXPENSES (Tables)	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF PREPAID EXPENSES	SCHEDULE OF PREPAID EXPENSES December 31, December 31, Prepaid expenses $ 983,255 $ - Total $ 983,255 $ -

CONVERTIBLE PROMISSORY NOTES,_2

CONVERTIBLE PROMISSORY NOTES, NET (Tables)	12 Months Ended
CONVERTIBLE PROMISSORY NOTES, NET (Tables)	Dec. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF DEBT NOTES	The notes consist of the following components as of December 31, 2023: SCHEDULE OF DEBT NOTES Principal $ 4,200,000 Debt discount (4,178,395 ) Interest expense 1,497,798 Net Carrying Balance at December 31, 2023 $ 1,519,403
SCHEDULE OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES	As at December 31, 2023, debt discount of the convertible notes consisted of following: SCHEDULE OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES Start Date End Date Debt Debt Issuance Amortization Debt Discount December 31, April 12, 2023 April 12, 2025 $ 2,520,000 $ 945,000 $ 1,575,000 May 23, 2023 May 23, 2025 1,658,395 552,798 1,105,597 Total $ 4,178,395 $ 1,497,798 $ 2,680,597

DERIVATIVE LIABILITY (Tables)

DERIVATIVE LIABILITY (Tables)	12 Months Ended
DERIVATIVE LIABILITY (Tables)	Dec. 31, 2023
Derivative Liability
SCHEDULE OF DERIVATIVE LIABILITY	SCHEDULE OF DERIVATIVE LIABILITY Volatility 102 % Risk-free rate 4.569 4.632 % Stock price (pre-consolidated) $ 0.15 Dividend Yield - Expected life 1.28 1.39
SCHEDULE OF FAIR VALUE OF THE DERIVATIVE	Fair value of the derivative is summarized as below: SCHEDULE OF FAIR VALUE OF THE DERIVATIVE Derivative Liability Balance at January 1, 2023 $ - Additions 2,052,314 Change in fair value (685,174 ) Ending Balance, December 31, 2023 $ 1,367,140

WARRANT LIABILITY (Tables)

WARRANT LIABILITY (Tables)	12 Months Ended
WARRANT LIABILITY (Tables)	Dec. 31, 2023
Warrant Liability
SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS	The following table provides a reconciliation of the warrants measured at fair value using Level 1 inputs: SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS Public warrants Balance at January 1, 2023 $ - Additions Transfer from Level 2 603,750 Change in fair value (486,450 ) Ending Balance, December 31, 2023 $ 117,300
SCHEDULE OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS	The Black-Scholes model with the following assumptions inputs: SCHEDULE OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS Volatility 102 % Risk-free rate 3.92 4.632 % Stock price (pre-consolidated) $ 0.15 Expected life 4.10 4.40
SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS	The following table provides a reconciliation of the warrants measured at fair value using Level 2 inputs: SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS Public warrants Placement warrants Debt warrants Balance at January 1, 2023 $ - $ - $ - Additions 603,750 39,463 1,812,253 Transfer to Level 1 (603,750 ) - - Change in fair value - (31,815 ) (1,536,277 ) Ending Balance, December 31, 2023 $ - $ 7,648 $ 275,976
SCHEDULE OF WARRANTS BY TERM GRANTED AND EXERCISE PRICE	The following table summarizes information regarding warrants by term, granted and exercise price for the years ended December 31, 2023 and 2022. SCHEDULE OF WARRANTS BY TERM GRANTED AND EXERCISE PRICE Number of Shares Weighted Average Weighted Average Aggregate Outstanding at December 31, 2022 - $ - - Granted 131,101 831 4.17 Outstanding at December 31, 2023 131,101 $ 831 4.17 $ - Exercisable at December 31, 2023 131,101 $ 831 4.17 $ -
SCHEDULE OF INTRINSIC FAIR VALUE EXCEEDS BY EXERCISE PRICE	The intrinsic value is the amount by which the fair value of the underlying share exceeds the exercise price of the warrants. As of December 31, 2023, the share price of the Company was less than the exercise price for all outstanding warrants. Therefore, the intrinsic value for warrants outstanding was zero. SCHEDULE OF INTRINSIC FAIR VALUE EXCEEDS BY EXERCISE PRICE December 31, 2023 December 31, 2022 Grant Date Expiry Date Number of shares Exercise price Number of shares Exercise price Public warrants February 3, 2023 February 3, 2028 86,250 1,150 - - Placement warrants February 3, 2023 February 3, 2028 5,638 1,150 - - Debt warrants April 12, 2023 April 12, 2028 23,527 89 - - Debt warrants May 23, 2023 May 23, 2028 15,686 73 - - 131,101 831 - -

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF INCOME TAX PROVISION	The income tax provision for the year ended December 31, 2023 and the December 31, 2022 consists of the following: SCHEDULE OF INCOME TAX PROVISION 2023 2022 For the years ended December 31, 2023 2022 Federal Current $ - $ - Deferred - - State Current - - Deferred - - Foreign Current - 1,543 Deferred - - Income Tax Provision $ - $ 1,543
SCHEDULE OF NET DEFERRED ASSETS (LIABILITIES)	The Company’s net deferred assets (liabilities) as of December 31, 2023 and December 31, 2022 are as follows: SCHEDULE OF NET DEFERRED ASSETS (LIABILITIES) 2023-12-31 2022-12-31 Deferred tax assets: Bonus allowance - 131,209 FA & Impairment loss 351,934 321,764 Bad debt allowance 95,911 102,587 Start-up costs 291,676 - Others 23,096 26,589 Net operating loss carryforwards $ 19,873,558 $ 14,041,559 Total deferred tax assets $ 20,636,175 $ 14,623,708 Valuation allowance $ (20,318,210 ) $ (14,623,708 ) Deferred tax liabilities: Convertible notes basis differences $ (317,965 ) $ - Total deferred tax liabilities $ (317,965 ) $ - Deferred tax assets, net of allowance $ - $ -
SCHEDULE OF FEDERAL STATUTORY INCOME TAX RATE	A reconciliation of the federal statutory income tax rate to the Company’s effective income tax rate is as follows: SCHEDULE OF FEDERAL STATUTORY INCOME TAX RATE 2023-12-31 2022-12-31 US Federal statutory tax rate 21.00 % 0.00 % State taxes, net of federal tax benefit 1.84 % 0.00 % Japanese statutory tax rate 0.00 % 34.59 % Foreign Tax Rate Differential 8.63 % 0.00 % Change in fair value of derivative warrant liabilities/promissory notes -1.13 % 0.00 % Non-deductible transaction costs -5.40 % 0.00 % Others 0.19 % -0.01 % Change in valuation allowance -25.14 % -34.59 % Income tax provision 0.00 % -0.01 %
SCHEDULE OF NET OPERATING LOSS	SCHEDULE OF NET OPERATING LOSS 2027 146,662 2029-2033 54,102,962 Total 54,249,624

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	12 Months Ended
LOSS PER SHARE (Tables)	Dec. 31, 2023
Earnings Per Share [Abstract]
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE	SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE 2023 2022 For the years Ended December 31, 2023 2022 Loss per share – basic Numerator: Net loss from continuing operations $ (9,516,032 ) $ (2,470 ) Net loss from discontinued operation (16,422,439 ) (14,477,349 ) Denominator: Weighted average number of common shares outstanding used in calculating basic loss per share 588,055 446,788 Denominator used for loss per share Loss per share from continuing operations (basic) $ (16.18 ) $ (0.01 ) Loss per share from continuing operations (anti-diluted) $ (16.18 ) $ (0.01 ) Loss per share from discontinued operation (basic) $ (27.93 ) $ (32.40 ) Loss per share from discontinued operation (anti-diluted) $ (27.93 ) $ (32.40 )

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
STOCK-BASED COMPENSATION (Tables)	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF STOCK BASED COMPENSATION	SCHEDULE OF STOCK BASED COMPENSATION Grant date July 27, 2022 Number of shares at grant date 41,424 Outstanding at January 31, 2023 41,424 Forfeiture (29,692 ) Outstanding at December 31, 2023 11,732 Exercise price $ 0.015 Consideration paid to the Company at the grant date $ 132
SCHEDULE OF FAIR VALUE OF THE STOCK BASED COMPENSATION	SCHEDULE OF FAIR VALUE OF THE STOCK BASED COMPENSATION Exercise period 5 Share price on the issuance date (pre-consolidated) $ 0.0001 Volatility 64.22 % Expected dividend rate 0 % Risk-free interest rate 2.88 %

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	12 Months Ended
FAIR VALUE MEASUREMENT (Tables)	Dec. 31, 2023
Fair Value Disclosures [Abstract]
SCHEDULE OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT	SCHEDULE OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT Amount at Level 1 Level 2 Level 3 December 31, 2023 Liabilities Public Warrants $ 117,300 $ 117,300 $ - $ - Placement Warrants $ 7,648 $ - $ 7,648 $ - Debt Warrants $ 275,976 $ - $ 275,976 $ - Subtotal: Warrant liabilities $ 400,924 $ 117,300 $ 283,624 $ - Derivative Liability $ 1,367,140 $ - $ 1,367,140 $ - Liabilities fair value $ 1,367,140 $ - $ 1,367,140 $ -

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
DISCONTINUED OPERATIONS (Tables)	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISCONTINUED OPERATIONS	The carrying value of the assets and liabilities of the discontinued operations in relation to the Company’s operations in A.L.I. have been classified by the Company as discontinued operations for the years ended December 31, 2023 and 2022 for accounting purpose and are shown below: SCHEDULE OF DISCONTINUED OPERATIONS December 31, December 31, 2023 2022 ASSETS Current Assets: Cash and cash equivalents $ 81,332 $ 977,083 Notes receivable - 3,488 Accounts receivable, net - 980,688 Others receivable - 2,089,921 Prepaid expenses - 611,959 Inventory - 2,687,092 Escrow deposit - 575,000 Total current assets 81,332 7,925,231 Long-term Assets Property and equipment, net - 1,390,547 Intangible assets, net - 150,576 Investment-equity method - 997,470 Operating lease right-of-use assets - 693,474 Long-term loans receivable - 107,735 Other non-current assets - 213,370 Total long-term assets - 3,553,172 Total Assets $ 81,332 $ 11,478,403 LIABILITIES Current Liabilities: Short-term loans payable $ 354,569 $ - Short-term loans payable, related party 482,341 - Short-term loans payable 482,341 - Accounts payable 4,403,030 3,333,675 Accrued expenses 1,244,885 399,766 Accrued expenses, related party 9,935 - Accrued expenses 9,935 - Others payable 101,651 230,060 Contract liabilities 1,101,614 1,104,582 Current portion of long-term loans 204,584 54,624 Finance leases liabilities-current 116,002 102,114 Operating leases liabilities-current 225,874 293,710 Other current liabilities - 380,344 Total Current Liabilities 8,244,485 5,898,875 Longer-term liabilities: Long-term loans 2,873,758 3,259,237 Finance leases liabilities-non-current 31,893 87,056 Operating leases liabilities-non-current 145,677 397,720 Other long-term liabilities 169,679 225,284 Total long-term liabilities 3,221,007 3,969,297 Total Liabilities $ 11,465,492 $ 9,868,172 The results of operations in relation to the Company’s operations in ALI have been classified by the Company as discontinued operations for the years ended December 31, 2023 and 2022 for accounting purpose and are shown below: 2023 2022 For the years ended December 31, 2023 2022 Revenues $ 1,073,049 $ 5,207,490 Cost of revenues 2,823,132 5,070,507 Gross profit (loss) (1,750,083 ) 136,983 Operating expenses: Selling expenses 67,624 90,654 General and administrative expenses 4,299,552 7,211,400 Research and development expenses 6,916,047 8,926,205 Total operating expenses 11,283,223 16,228,259 Loss from operations (13,033,306 ) (16,091,276 ) Other income (expenses): Interest expenses, net (107,640 ) (25,065 ) Gain (loss) on foreign currency transaction (10,007 ) 60,533 Loss on disposal of fixed assets (10,697 ) (9,316 ) Impairment on fixed assets (1,829,585 ) (511,695 ) Equity in earnings of investee (11,640 ) (16,964 ) Gain on sale of investment securities 35,834 1,801,660 Loss on debt extinguishment (666,641 ) - Other income 255,251 302,191 Write-off of assets (1,057,591 ) - Reversal of allowance for doubtful accounts - 647 Reversal of allowance for bonus 15,126 11,936 Total other income (expenses) (3,387,590 ) 1,613,927 Net loss from discontinued operations (16,420,896 ) (14,477,349 ) Income tax (1,543 ) - Net loss from discontinued operations $ (16,422,439 ) $ (14,477,349 ) Guarantee provided by a director of A.L.I. For the year ended December 31, 2023, the Company received a debt guarantee from the Representative Director of A.L.I. Daisuke Katano for a particular building lease agreement. The transaction amount is $ 5,961 Loan from a former director of Aerwins On February 27, 2023, the Company’s wholly owned subsidiary in Japan, A.L.I. Technologies, entered into a loan agreement with Shuhei Komatsu, the Company’s previous Chief Executive Officer. Pursuant to the Agreement, Mr. Komatsu agreed to lend A.L.I. 200,000,000 1,384,370 0.0066921 1 June 30, 2023 2.475 The Company recognizes $ 72,285 48.81 227,281 666,641 482,341 66,037,376 Payable to Directors of Aerwins In the year 2023, Daisuke Katano, previous director of Aerwins, paid some payables on behalf of the Company. Katano paid $ 215,725 9,935

SCHEDULE OF BUSINESS COMBINATIO

SCHEDULE OF BUSINESS COMBINATION (Details) - Pono Capital Corp [Member]	Feb. 03, 2023 USD ($)
Restructuring Cost and Reserve [Line Items]
Cash—Pono trust and working capital cash	$ 1,802,594
Cash—Subscription agreement made immediately before the closing	5,000,000
Less: transaction costs and advisory fees	5,206,763
Total funds from the Business Combination	$ 1,595,831

ORGANIZATION AND DESCRIPTION _3

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)			12 Months Ended
	Feb. 03, 2023	Feb. 02, 2023	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price			$ 1,156,119
Pono Capital Corp [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net cash	$ 1,595,831
Prepaid expenses	25,750
Other payable	1,432,603
Notes payable	1,580,000		1,480,000
Warrant liabilities	643,213
Funds from business ccmbination	$ 1,595,831
Accrued expenses			$ 199,687
Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of purchase of shares			50,000
Purchase price			$ (5)
Subscription Agreement [Member] \| Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of purchase of shares		31,963
Subscription Agreement [Member] \| Public Shares [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of purchase of shares	87,402	50,000
Purchase price		$ 5,000,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Apr. 12, 2023
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	$ 9,516,032	$ 2,470
Retained Earnings (Accumulated Deficit)	72,411,375	46,472,904
Liabilities	19,547,304	$ 9,870,442
Debt Instrument, Face Amount	$ 4,200,000
Lind Global [Member]
Debt Instrument, Face Amount			$ 4,200,000

SCHEDULE OF ESTIMATED USEFUL LI

SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS (Details)	Dec. 31, 2023
Building and Building Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	8 years
Building and Building Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	38 years
Office Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	2 years
Office Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	10 years
Software Development [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Design Right [Member]
Property, Plant and Equipment [Line Items]
Useful life	7 years
Patents [Member]
Property, Plant and Equipment [Line Items]
Useful life	8 years

SCHEDULE OF SUBSIDIARIES (Detai

SCHEDULE OF SUBSIDIARIES (Details) - ASC TECH Agent [Member]	12 Months Ended
	Dec. 31, 2023	Jul. 19, 2023	Dec. 31, 2022
Name of Subsidiary	ASC TECH Agent
Place of Organization	Japan
Percentage of Effective Ownership	0%	48.81%	48.81%

SCHEDULE OF FOREIGN EXCHANGE RA

SCHEDULE OF FOREIGN EXCHANGE RATES (Details)	Dec. 31, 2023	Dec. 31, 2022
Current JPY US Exchange Rate [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign exchange rate	140.92	131.81
Average JPY US Exchange Rate [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign exchange rate	140.50	131.46

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
	Dec. 31, 2023 USD ($)
Accounting Policies [Abstract]
Inventory write-downs	$ 1,487,493
Effective income tax percent	50%

SCHEDULE OF PREPAID EXPENSES (D

SCHEDULE OF PREPAID EXPENSES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid expenses	$ 983,255
Total	$ 983,255

PREPAID EXPENSES (Details Narra

PREPAID EXPENSES (Details Narrative)	Dec. 31, 2023 USD ($)
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid stock-based compensation	$ 983,255

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative) - USD ($)	Aug. 31, 2023	Jul. 31, 2023	Jun. 30, 2023	May 10, 2023	Apr. 10, 2023	Jan. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Debt instrument face amount							$ 4,200,000
Notes payable							1,480,000
Interest expenses							199,687
Nonrelated Party [Member]
Short term loans							$ 278,618
Nonrelated Party [Member] \| Due Twelve Months [Member]
Interest payable							15%
Notes payable							$ 5,521
Interest expenses							283,896
Short term loans							$ 278,618
Third Party Lender [Member]
Debt instrument face amount						$ 450,000
Interest payable						24%
Debt instrument description						The principal amount of this Note and any accrued interest shall be payable (the “Maturity date”) as follows (i) $100,000 on April 10, 2023 (ii) $100,000 on May 10, 2023; (iii) $100,000 on June 30, 2023; (iv) $100,000 on July 31, 2023; and (v) $50,000 on August 31, 2023.
Repayments of debt	$ 50,000	$ 100,000	$ 100,000	$ 100,000	$ 100,000
Mahana Equity LLC [Member]
Debt instrument face amount						$ 1,130,000
Interest payable						24%
Debt instrument description						The principal amount of this Note and any accrued interest shall be payable on the earlier of raising more than $5,000,000 from Pono’s SEPA with Yorkville or as follows: (i) $300,000 on April 10, 2023 (ii) $300,000 on May 10, 2023; (iii) $300,000 on June 30, 2023; and (iv) $230,000 on July 31, 2023.
Repayments of debt		$ 230,000	$ 300,000	$ 300,000	$ 300,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - Related Party [Member]	Dec. 31, 2023 USD ($)
Mr.Sidhu [Member]
Related Party Transaction [Line Items]
Outstanding payable amount	$ 341,424
Executive Officer [Member]
Related Party Transaction [Line Items]
Outstanding payable amount	25,924
Director [Member]
Related Party Transaction [Line Items]
Outstanding payable amount	$ 120,331

SCHEDULE OF DEBT NOTES (Details

SCHEDULE OF DEBT NOTES (Details)	12 Months Ended
SCHEDULE OF DEBT NOTES (Details)	Dec. 31, 2023 USD ($)
Debt Disclosure [Abstract]
Principal	$ 4,200,000
Debt discount	(4,178,395)
Interest expense	1,497,798
Net carrying balance	$ 1,519,403

SCHEDULE OF DEBT DISCOUNT OF TH

SCHEDULE OF DEBT DISCOUNT OF THE CONVERTIBLE NOTES (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Short-Term Debt [Line Items]
Amortization	$ 4,178,395
Convertible Debt [Member]
Short-Term Debt [Line Items]
Debt Discount	4,178,395
Amortization	1,497,798
Debt Discount	$ 2,680,597
Convertible Note One [Member]
Short-Term Debt [Line Items]
Start Date	Apr. 12, 2023
End Date	Apr. 12, 2025
Debt Discount	$ 2,520,000
Amortization	945,000
Debt Discount	$ 1,575,000
Convertible Note Two [Member]
Short-Term Debt [Line Items]
Start Date	May 23, 2023
End Date	May 23, 2025
Debt Discount	$ 1,658,395
Amortization	552,798
Debt Discount	$ 1,105,597

CONVERTIBLE PROMISSORY NOTES,_3

CONVERTIBLE PROMISSORY NOTES, NET (Details Narrative)			12 Months Ended
CONVERTIBLE PROMISSORY NOTES, NET (Details Narrative)	May 23, 2023 USD ($) $ / shares shares	Apr. 12, 2023 USD ($) Integer $ / shares shares	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) shares
Short-Term Debt [Line Items]
Stock issued during period value new issues			$ 6,827,477	$ 8,399,183
Debt instrument face amount			$ 4,200,000
Common Stock [Member]
Short-Term Debt [Line Items]
Stock issued during period value new issues				$ 3
Stock issued during period shares new issues \| shares				26,499
Common Stock [Member] \| Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Stock issued during period value new issues	$ 1,680,000	$ 2,520,000
Debt instrument maturity date	May 23, 2025	Apr. 12, 2025
Stock issued during period shares new issues \| shares	15,685	25,327
Share issued price per share \| $ / shares	$ 73.16	$ 89.26
Debt instrument convertible terms of conversion feature	The conversion price is the lesser of: (i) $9.00; or (ii) 90% of the lowest single VWAP during the 20 Trading Days prior to conversion of the note. On August 25, 2023, the Company entered into an Amendment which amended the conversion price to include a floor price of $18.176. In addition to inclusion of a Floor Price, the Floor Note Amendments also provide that at the option of Selling Securityholder, if in connection with a conversion under the Closing Notes, as amended, the Conversion Price is deemed to be the Floor Price, then in addition to issuing the Conversion Shares at the Floor Price, the Company agreed to pay to Selling Securityholder a cash amount equal to (i) the number of shares of common stock that would be issued to Selling Securityholder upon a conversion determined by dividing the dollar amount to be converted being paid in shares of common stock by ninety percent (90%) of the lowest single VWAP during the twenty (20) Trading Days prior to the applicable date of conversion (notwithstanding the Floor Price) less (ii) the number of Conversion Shares issued to Selling Securityholder in connection with the conversion; and (iii) multiplying the result thereof by the VWAP on the Conversion Date. Debt issuance cost of $245,000, original issue discount of $280,000 and additional discount of $1,133,395 are recognized as reduction from the principal amount of the note and will be amortized over the life of the note utilizing straight-line method.	The conversion price is the lesser of: (i) $
Conversion price \| $ / shares	$ 9	$ 9
Debt Instrument, Convertible, Threshold Trading Days \| Integer		20
Floor price \| $ / shares	$ 18.176	$ 18.176
Debt instrument unamortized discount	$ 280,000	$ 420,000
Debt instrument face amount	1,133,395	1,642,696
Common Stock [Member] \| Convertible Promissory Note Payable [Member]
Short-Term Debt [Line Items]
Debt Issuance Costs, Net	$ 245,000	$ 457,304

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITY (Details)	12 Months Ended
SCHEDULE OF DERIVATIVE LIABILITY (Details)	Dec. 31, 2023 $ / shares
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	102
Measurement Input, Risk Free Interest Rate [Member] \| Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	4.569
Measurement Input, Risk Free Interest Rate [Member] \| Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	4.632
Measurement Input, Share Price [Member] \| Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	0.15
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input
Measurement Input, Expected Term [Member] \| Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life	1 year 3 months 10 days
Measurement Input, Expected Term [Member] \| Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life	1 year 4 months 20 days

SCHEDULE OF FAIR VALUE OF THE D

SCHEDULE OF FAIR VALUE OF THE DERIVATIVE (Details)	12 Months Ended
SCHEDULE OF FAIR VALUE OF THE DERIVATIVE (Details)	Dec. 31, 2023 USD ($)
Derivative Liability
Beginning balance
Additions	2,052,314
Change in fair value	(685,174)
Ending balance	$ 1,367,140

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	12 Months Ended
DERIVATIVE LIABILITY (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Derivative Liability
Derivative liability	$ 1,367,140
Derivative gain	685,174
Derivative expense	$ 1,088,477

SCHEDULE OF RECONCILIATION OF T

SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 1 INPUTS (Details) - Public Warrants [Member] - Fair Value, Inputs, Level 1 [Member]	12 Months Ended
	Dec. 31, 2023 USD ($)
Class of Warrant or Right [Line Items]
Beginning balance
Transfer from level 2	603,750
Change in fair value	(486,450)
Ending balance	$ 117,300

SCHEDULE OF BLACK-SCHOLES MODEL

SCHEDULE OF BLACK-SCHOLES MODEL ASSUMPTIONS INPUTS (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant measurement input	102
Measurement Input, Risk Free Interest Rate [Member] \| Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant measurement input	3.92
Measurement Input, Risk Free Interest Rate [Member] \| Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant measurement input	4.632
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant measurement input	0.15
Measurement Input, Expected Term [Member] \| Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life	4 years 1 month 6 days
Measurement Input, Expected Term [Member] \| Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life	4 years 4 months 24 days

SCHEDULE OF RECONCILIATION OF_2

SCHEDULE OF RECONCILIATION OF THE WARRANTS MEASURED AT FAIR VALUE USING LEVEL 2 INPUTS (Details) - Fair Value, Inputs, Level 2 [Member]	12 Months Ended
	Dec. 31, 2023 USD ($)
Public Warrants [Member]
Class of Warrant or Right [Line Items]
Beginning balance
Additions	603,750
Transfer to level 1	(603,750)
Change in fair value
Ending balance
Placement Warrants [Member]
Class of Warrant or Right [Line Items]
Beginning balance
Additions	39,463
Transfer to level 1
Change in fair value	(31,815)
Ending balance	7,648
Debt Warrants [Member]
Class of Warrant or Right [Line Items]
Beginning balance
Additions	1,812,253
Transfer to level 1
Change in fair value	(1,536,277)
Ending balance	$ 275,976

SCHEDULE OF WARRANTS BY TERM GR

SCHEDULE OF WARRANTS BY TERM GRANTED AND EXERCISE PRICE (Details) - USD ($)		12 Months Ended
	Jul. 27, 2022	Dec. 31, 2023
Class of Warrant or Right [Line Items]
Number of shares, beginning balance		41,424
Weighted average exercise price, beginning balance	$ 0.015
Weighted average remaining contractual life, granted		4 years 2 months 1 day
Number of shares, ending balance		11,732
Weighted average remaining contractual life, exercisable		4 years 2 months 1 day
Aggregate Intrinsic Value, exercisable
Fair Value, Inputs, Level 2 [Member]
Class of Warrant or Right [Line Items]
Number of shares, beginning balance		131,101
Weighted average exercise price, beginning balance		$ 831
Number of shares, ending balance		131,101
Weighted average exercise price, ending balance		$ 831
Number of shares, exercisable		131,101
Weighted average exercise price, exercisable		$ 831
Public Warrants [Member] \| Fair Value, Inputs, Level 2 [Member]
Class of Warrant or Right [Line Items]
Number of shares, beginning balance
Weighted average exercise price, beginning balance

SCHEDULE OF INTRINSIC FAIR VALU

SCHEDULE OF INTRINSIC FAIR VALUE EXCEEDS BY EXERCISE PRICE (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Number of shares outstanding	131,101
Exercise price	$ 831
Public Warrants [Member]
Class of Warrant or Right [Line Items]
Warrant Grant Date	Feb. 03, 2023
Warrant Maturity Date	Feb. 03, 2028
Number of shares outstanding	86,250
Exercise price	$ 1,150
Placement Warrants [Member]
Class of Warrant or Right [Line Items]
Warrant Grant Date	Feb. 03, 2023
Warrant Maturity Date	Feb. 03, 2028
Number of shares outstanding	5,638
Exercise price	$ 1,150
Debt Warrants [Member]
Class of Warrant or Right [Line Items]
Warrant Grant Date	Apr. 12, 2023
Warrant Maturity Date	Apr. 12, 2028
Number of shares outstanding	23,527
Exercise price	$ 89
Debt Warrants One [Member]
Class of Warrant or Right [Line Items]
Warrant Grant Date	May 23, 2023
Warrant Maturity Date	May 23, 2028
Number of shares outstanding	15,686
Exercise price	$ 73

WARRANT LIABILITY (Details Narr

WARRANT LIABILITY (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Warrant Liability
Warrant liability non current	$ 400,924

SCHEDULE OF INCOME TAX PROVISIO

SCHEDULE OF INCOME TAX PROVISION (Details) - USD ($)	12 Months Ended
SCHEDULE OF INCOME TAX PROVISION (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Current
Deferred
Current
Deferred
Current		1,543
Deferred
Income Tax Provision		$ 1,543

SCHEDULE OF NET DEFERRED ASSETS

SCHEDULE OF NET DEFERRED ASSETS (LIABILITIES) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Bonus allowance		$ 131,209
FA & Impairment loss	351,934	321,764
Bad debt allowance	95,911	102,587
Start-up costs	291,676
Others	23,096	26,589
Net operating loss carryforwards	19,873,558	14,041,559
Total deferred tax assets	20,636,175	14,623,708
Valuation allowance	(20,318,210)	(14,623,708)
Convertible notes basis differences	(317,965)
Total deferred tax liabilities	(317,965)
Deferred tax assets, net of allowance

SCHEDULE OF FEDERAL STATUTORY I

SCHEDULE OF FEDERAL STATUTORY INCOME TAX RATE (Details)	12 Months Ended
SCHEDULE OF FEDERAL STATUTORY INCOME TAX RATE (Details)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
US Federal statutory tax rate	21%	0%
State taxes, net of federal tax benefit	1.84%	0%
Japanese statutory tax rate	0%	34.59%
Foreign Tax Rate Differential	8.63%	0%
Change in fair value of derivative warrant liabilities/promissory notes	(1.13%)	0%
Non-deductible transaction costs	(5.40%)	0%
Others	0.19%	(0.01%)
Change in valuation allowance	(25.14%)	(34.59%)
Income tax provision	0%	(0.01%)

SCHEDULE OF NET OPERATING LOSS

SCHEDULE OF NET OPERATING LOSS (Details)	Dec. 31, 2023 USD ($)
Operating Loss Carryforwards [Line Items]
Total	$ 54,249,624
Two Thousand And Twenty Seven [Member]
Operating Loss Carryforwards [Line Items]
Total	146,662
Two Thousand And Twenty Nine To Thirty Three [Member]
Operating Loss Carryforwards [Line Items]
Total	$ 54,102,962

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred Tax Assets, Valuation Allowance	$ 20,318,210	$ 14,623,708
Operating loss carryforwards	19,873,558	$ 14,041,559
UNITED STATES
Operating loss carryforwards	4,192,455
Hawaii State [Member]
Operating loss carryforwards	4,521,319
JAPAN
Operating loss carryforwards	$ 54,249,624

SHAREHOLDERS_ DEFICIT (Details

SHAREHOLDERS’ DEFICIT (Details Narrative) - USD ($)					3 Months Ended	12 Months Ended
SHAREHOLDERS’ DEFICIT (Details Narrative) - USD ($)	Mar. 11, 2024	Feb. 03, 2023	Feb. 02, 2023	Jul. 27, 2022	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Feb. 27, 2024
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized		200,000,000				400,000,000	400,000,000
Common stock, par value		$ 0.0001				$ 0.000001	$ 0.000001
Preferred stock, shares authorized		20,000,000				20,000,000	20,000,000
Preferred stock, par value		$ 0.0001				$ 0.000001	$ 0.000001
Shares issued value						$ 6,827,477	$ 8,399,183
Fair value of services						2,489,185
Obligation to issue of shares						1,457,400
Prepaid expenses						$ 980,618
Shares exercised				41,424
Shares exercised value							$ 1,434,987
Shares converted							20,347
Shares converted value							$ 7,176,346
Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued							26,499
Shares issued value							$ 8,399,181
Stock issuance cost							$ 279,868
Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares exercised							10,382
Shares exercised value							$ 1,434,985
Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued	51,317
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Public shares increased						50,000
Shares issued							26,499
Shares issued value							$ 3
Stock Issued During Period, Shares, Issued for Services						65,484
Fair value of services						$ 6
Obligation to issue of shares
Shares exercised							10,382
Shares exercised value							$ 1
Additional Paid-in Capital [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued value							8,399,180
Fair value of services						2,489,179
Obligation to issue of shares						$ 1,457,400
Outstanding shares increased						157,593
Adjustments to additional paid in capital, stock issued, issuance costs						$ 15
Additional paid-in capital						$ 6,250,633
Shares, issued						626,890
Shares exercised value							$ 1,434,986
Subscription Agreement [Member] \| Public Shares [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Public shares increased		87,402	50,000
Subscription Agreement [Member] \| Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Public shares increased			31,963
Shares issued					4,132
Shares issued value					$ 4,338,298
Stock Issued During Period, Shares, Issued for Services						65,484
Fair value of services						$ 2,489,179
Subscription Agreement [Member] \| Common Stock [Member] \| Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, par value								$ 4
Shares, issued								100,000

SCHEDULE OF COMPUTATION OF BASI

SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE (Details) - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Loss per share – basic
Net loss from continuing operations		$ (9,516,032)	$ (2,470)
Net loss from discontinued operation		$ (16,422,439)	$ (14,477,349)
Weighted average number of common shares outstanding used in calculating basic loss per share	[1],[2]	588,055	446,788
Loss per share from continuing operations (basic)		$ (16.18)	$ (0.01)
Loss per share from continuing operations (anti-diluted)		(16.18)	(0.01)
Loss per share from discontinued operation (basic)		(27.93)	(32.40)
Loss per share from discontinued operation (anti-diluted)		$ (27.93)	$ (32.40)

[1]Retrospectively restated for effect of the business combination on February 6, 2023.[2]Retrospectively adjusted for effect of share consolidation on a basis of 1 post-consolidation share for each 100 pre-consolidation on April 2, 2024.

SCHEDULE OF STOCK BASED COMPENS

SCHEDULE OF STOCK BASED COMPENSATION (Details) - USD ($)		12 Months Ended
SCHEDULE OF STOCK BASED COMPENSATION (Details) - USD ($)	Jul. 27, 2022	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Number of shares at grant date	41,424
Number of shares, beginning balance		41,424
Forfeiture		(29,692)
Number of shares, ending balance		11,732
Exercise price	$ 0.015
Consideration paid to the Company at the grant date	$ 132

SCHEDULE OF FAIR VALUE OF THE S

SCHEDULE OF FAIR VALUE OF THE STOCK BASED COMPENSATION (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares
Share-Based Payment Arrangement [Abstract]
Exercise period	5 years
Share price on the issuance date (pre-consolidated)	$ 0.0001
Volatility	64.22%
Expected dividend rate	0%
Risk-free interest rate	2.88%

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - $ / shares		12 Months Ended
STOCK-BASED COMPENSATION (Details Narrative) - $ / shares	Jul. 27, 2022	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Issuance of stock option exercised	41,424
Common stock exercise price	$ 0.015
Weighted average contractual term		8 years 6 months 29 days
Fair value of stock based compensation		$ 0.00005

SCHEDULE OF ESTIMATED FAIR VALU

SCHEDULE OF ESTIMATED FAIR VALUE OF THE FINANCIAL INSTRUMENT (Details)	Dec. 31, 2023 USD ($)
Public Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value	$ 117,300
Public Warrants [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value	117,300
Public Warrants [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value
Public Warrants [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value
Placement Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value	7,648
Placement Warrants [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value
Placement Warrants [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value	7,648
Placement Warrants [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value
Debt Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value	275,976
Debt Warrants [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value
Debt Warrants [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value	275,976
Debt Warrants [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value
Warrant Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value	400,924
Warrant Liabilities [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value	117,300
Warrant Liabilities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value	283,624
Warrant Liabilities [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value
Derivative Liability [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value	1,367,140
Derivative Liability [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value
Derivative Liability [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value	1,367,140
Derivative Liability [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities fair value

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)	12 Months Ended
SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 81,332	$ 977,083
Notes receivable		3,488
Accounts receivable, net		980,688
Others receivable		2,089,921
Prepaid expenses		611,959
Inventory		2,687,092
Escrow deposit		575,000
Total current assets	81,332	7,925,231
Property and equipment, net		1,390,547
Intangible assets, net		150,576
Investment-equity method		997,470
Operating lease right-of-use assets		693,474
Long-term loans receivable		107,735
Other non-current assets		213,370
Total long-term assets		3,553,172
Total Assets	81,332	11,478,403
Current Liabilities:
Accounts payable	4,403,030	3,333,675
Others payable	101,651	230,060
Contract liabilities	1,101,614	1,104,582
Current portion of long-term loans	204,584	54,624
Finance leases liabilities-current	116,002	102,114
Operating leases liabilities-current	225,874	293,710
Other current liabilities		380,344
Total Current Liabilities	8,244,485	5,898,875
Long-term loans	2,873,758	3,259,237
Finance leases liabilities-non-current	31,893	87,056
Operating leases liabilities-non-current	145,677	397,720
Other long-term liabilities	169,679	225,284
Total long-term liabilities	3,221,007	3,969,297
Total Liabilities	11,465,492	9,868,172
Revenues	1,073,049	5,207,490
Cost of revenues	2,823,132	5,070,507
Gross profit (loss)	(1,750,083)	136,983
Operating expenses:
Total operating expenses	11,283,223	16,228,259
Loss from operations	(13,033,306)	(16,091,276)
Other income (expenses):
Interest expenses, net	(107,640)	(25,065)
Gain (loss) on foreign currency transaction	(10,007)	60,533
Loss on disposal of fixed assets	(10,697)	(9,316)
Impairment on fixed assets	(1,829,585)	(511,695)
Equity in earnings of investee	(11,640)	(16,964)
Gain on sale of investment securities	35,834	1,801,660
Loss on debt extinguishment	(666,641)
Other income	255,251	302,191
Write-off of assets	(1,057,591)
Reversal of allowance for doubtful accounts		647
Reversal of allowance for bonus	15,126	11,936
Total other income (expenses)	(3,387,590)	1,613,927
Net loss from discontinued operations	(16,420,896)	(14,477,349)
Income tax	(1,543)
Net loss from discontinued operations	(16,422,439)	(14,477,349)
Selling and Marketing Expense [Member]
Operating expenses:
Total operating expenses	67,624	90,654
General and Administrative Expense [Member]
Operating expenses:
Total operating expenses	4,299,552	7,211,400
Research and Development Expense [Member]
Operating expenses:
Total operating expenses	6,916,047	8,926,205
Nonrelated Party [Member]
Current Liabilities:
Short-term loans payable	354,569
Accrued expenses	1,244,885	399,766
Related Party [Member]
Current Liabilities:
Short-term loans payable	482,341
Accrued expenses	$ 9,935

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Narrative)		12 Months Ended
DISCONTINUED OPERATIONS (Details Narrative)	Feb. 27, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2023 JPY (¥) ¥ / shares	Jul. 19, 2023	Feb. 27, 2023 JPY (¥)	Dec. 31, 2022
ASC TECH Agent [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of effective ownership		0%	0%	48.81%		48.81%
Mr.Katano [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt paid by related party		$ 215,725
Loan Agreement [Member] \| Chief Executive Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Notes receivable		$ 1,384,370			¥ 200,000,000
Conversion rate \| (per share)		$ 0.0066921	¥ 1
Interest rate	2.475%				2.475%
Accrued expense	$ 72,285
Derecognized debt		$ 227,281
Recognized loss		666,641
Loan Agreement [Member] \| Chief Executive Officer [Member] \| Extended Maturity [Member]
Defined Benefit Plan Disclosure [Line Items]
Maturity date description	June 30, 2023
Representative Director of A.L.I. [Member]
Defined Benefit Plan Disclosure [Line Items]
Transaction amount		5,961
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Short-term loans payable, related party		482,341	¥ 66,037,376
Related Party [Member] \| Mr.Katano [Member]
Defined Benefit Plan Disclosure [Line Items]
Outstanding payable amount		$ 9,935

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)				3 Months Ended	12 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Apr. 08, 2024	Mar. 11, 2024	Jan. 23, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Feb. 27, 2024	Jan. 22, 2024	Jan. 10, 2024	Apr. 12, 2023	Feb. 03, 2023
Subsequent Event [Line Items]
Debt instrument face amount					$ 4,200,000
Common Stock, Par or Stated Value Per Share					$ 0.000001	$ 0.000001					$ 0.0001
Issuance of common stock					$ 6,827,477	$ 8,399,183
Common Stock [Member]
Subsequent Event [Line Items]
Issuance of common stock, shares						26,499
Issuance of common stock						$ 3
Common Stock [Member] \| Subscription Agreement [Member]
Subsequent Event [Line Items]
Issuance of common stock, shares				4,132
Issuance of common stock				$ 4,338,298
Lind Global [Member]
Subsequent Event [Line Items]
Debt instrument face amount										$ 4,200,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Issuance of common stock, shares		51,317
Subsequent Event [Member] \| Consultant [Member]
Subsequent Event [Line Items]
Issuance of common stock, shares	38,878
Issuance of common stock	$ 218,494
Subsequent Event [Member] \| Common Stock [Member] \| Subscription Agreement [Member]
Subsequent Event [Line Items]
Shares, Issued							100,000
Common Stock, Par or Stated Value Per Share							$ 4
Cash							$ 542,000
Subsequent Event [Member] \| Unregistered Shares [Member] \| Subscription Agreement [Member]
Subsequent Event [Line Items]
Shares, Issued							35,500
Subsequent Event [Member] \| Lind Global [Member]
Subsequent Event [Line Items]
Debt instrument face amount									$ 4,200,000
Debt instrument intererst rate stated percentage									120%
Subsequent Event [Member] \| Lind Global [Member] \| Senior Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Debt instrument face amount			$ 3,500,000					$ 4,200,000
Subsequent Event [Member] \| Lind Global [Member] \| Common Stock [Member]
Subsequent Event [Line Items]
Debt instrument intererst rate stated percentage									80%
Subsequent Event [Member] \| Lind Global [Member] \| Common Stock [Member] \| Senior Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Debt instrument face amount			1,750,000
Proceeds from public offering			$ 13,500,000
Subsequent Event [Member] \| Boustead Securities LLC [Member] \| Common Stock [Member]
Subsequent Event [Line Items]
Issuance of common stock, shares		51,317