| SUMMARY OF SIGNIFICANT ACCOUNTING POLICY (Policies) | 12 Months Ended |
| Dec. 31, 2022 |
| Accounting Policies [Abstract] | |
| Change of Reporting Entity and Basis of Presentation | Change of Reporting Entity and Basis of Presentation As a result of the Share Exchange on December 31,
2018, GSI became a wholly owned subsidiary of Nocera, Inc. The former GSI’s stockholders owned a majority of the common stock of
the Company. The Transaction was regarded as a reverse merger whereby GSI was considered to be the accounting acquirer as its stockholders
retained control of the Company after the Share Exchange, although Nocera, Inc. is the legal parent company. The Share Exchange was treated
as a recapitalization of the Company. As a result, the assets and liabilities and the historical
operations that will be reflected in the Nocera’s financial statements after consummation of the Transaction will be those of GSI
and will be recorded at the historical cost basis of GSI. Nocera’s assets, liabilities and results of operations will be consolidated
with the assets, liabilities and results of operations of GSI upon consummation of the Transaction. As such, GSI is the continuing entity
for financial reporting purpose. In a reverse merger, the historical stockholder’s equity of the accounting acquirer prior to the
merger is retroactively reclassified (a recapitalization) for the equivalent number of shares received in the merger after giving effect
to any difference in par value of the registrant’s and the accounting acquirer’s stock by an offset in paid-in-capital. Therefore,
the financial statements have been prepared as if GSI had always been the reporting company and then on the share exchange date, had changed
its name and reorganized its capital stock. The accompanying consolidated financial statements
have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”)
and pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) for interim financial
information. The consolidated financial statements included the
financial statements of all subsidiaries and the VIE of the Company. All transactions and balances between the Company and its subsidiary
and VIE have been eliminated in consolidation. Minority interests are recorded as a noncontrolling interest. A qualitative approach is
applied to assess the consolidation requirement for VIEs. |
| Reclassification | Reclassification Certain prior period amounts have been reclassified
to conform with current year presentation. |
| Use of Estimates | Use of Estimates The preparation of financial statements in conformity
with US GAAP requires management to make 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 revenue and expenses during
the reporting period. Significant items subject to such estimates and assumptions include, but are not limited to, the allowance for doubtful
receivables; the useful lives of property and equipment and intangible assets; impairment of long-lived assets; recoverability of the
carrying amount of inventory; fair value of financial instruments; provisional amounts based on reasonable estimates for certain income
tax effects of the Tax Act and the assessment of deferred tax assets or liabilities. These estimates are often based on complex judgments
and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable. Actual results could differ
from these estimates. |
| Concentrations of Credit Risk | Concentrations of Credit Risk Financial instruments that potentially expose the
Company to concentrations of credit risk consist primarily of accounts receivable. The Company conducts credit evaluations of its customers
and suppliers, and generally does not require collateral or other security from them. The Company evaluates its collection experience
and long outstanding balances to determine the need for an allowance for doubtful accounts. The Company conducts periodic reviews of the
financial condition and payment practices of its customers to minimize collection risk on accounts receivable. There was four customers who represented 49.62 58.22 The following table sets forth a summary of single
customers who represent 10% or more of the Company’s total accounts receivable, net:
Concentrations of credit risk
December 31, December 31,
Percentage of the Company’s accounts receivable
Customer A 50.83 16.37
Customer B 14.73 –
Customer C 31.82 –
Customer D – 59.53
Customer E – 16.30
97.38 92.20 The following table sets forth a summary of single suppliers who represent
10% or more of the Company’s total purchase:
For the years ended December 31,
2022 2021
Percentage of the Company’s purchase
Supplier A – 48.76
Supplier B 18.60 15.14
Supplier C – 14.26
18.60 78.16 |
| Fair Value Measurement | Fair Value Measurement The Company applies ASC Topic 820, Fair Value Measurements
and Disclosures which defines fair value, establishes a framework for measuring fair value and expands financial statement disclosure
requirements for fair value measurements. ASC Topic 820 defines fair value as the price that
would be received from the sale of an asset or paid to transfer a liability (an exit price) on the measurement date in an orderly transaction
between market participants in the principal or most advantageous market for the asset or liability. ASC Topic 820 specifies a hierarchy of valuation techniques,
which is based on whether the inputs into the valuation technique are observable or unobservable. The hierarchy is as follows: Level 1 inputs to the valuation methodology are quoted
prices (unadjusted) for identical assets or liabilities in active markets. Level 2 inputs to the valuation methodology include
quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either
directly or indirectly, for substantially the full term of the financial instruments. Level 3 inputs to the valuation methodology are unobservable
and significant to the fair value. Unobservable inputs are valuation technique inputs that reflect the Company’s own assumptions
about the assumptions that market participants would use in pricing an asset or liability. Management of the Company is responsible for determining
the assets acquired, liabilities assumed and intangibles identified as of the acquisition date and considered a number of factors including
valuations from an independent appraiser. When available, the Company uses quoted market prices
to determine the fair value of an asset or liability. If quoted market prices are not available, the Company measures fair value using
valuation techniques that use, when possible, current market-based or independently sourced market parameters, such as interest rates
and currency rates. As of December 31, 2022 and 2021, there are no |
| Cash and Cash Equivalents | Cash and Cash Equivalents Cash and cash equivalents include all cash on hand
and cash in bank with no restrictions. The balance of cash as of December 31, 2022 and 2021 were $ 2,906,074 2,444,009 |
| Accounts Receivable, Net | Accounts Receivable, Net Accounts receivable are stated at the original amount
less an allowance for doubtful accounts, if any, based on a review of all outstanding amounts at period end. An allowance is also made
when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.
The Company analyzes the aging of the customer accounts, coverage of credit insurance, customer concentrations, customer credit-worthiness,
historical and current economic trends and changes in its customer payment patterns when evaluating the adequacy of the allowance for
doubtful accounts. |
| Prepaid Expenses and Other Assets, Net | Prepaid Expenses and Other Assets, Net Prepaid expense and other assets, net consist of receivable
from investment, prepaid rent and etc. Management reviews its receivable balance each reporting period to determine if an allowance for
doubtful accounts is required. An allowance for doubtful account is recorded in the period in which loss is determined to be probable
based on an assessment of specific evidence indicating doubtful collection, historical experience, account balance aging, and prevailing
economic conditions. Bad debts are written off against the allowance after all collection efforts have ceased. |
| Inventories, net | Inventories, net Inventories are stated at lower of cost or net realizable
value. Cost is determined using the weighted average method. Inventories include raw materials, work in progress and finished goods. The
variable production overhead is allocated to each unit of product on the basis of the actual use of the production facilities. The allocation
of fixed production overhead to the costs of conversion is based on the normal capacity of the production facilities. Where there is evidence that the utility of inventories,
in their disposal in the ordinary course of business, will be less than cost, whether due to physical deterioration, obsolescence, changes
in price levels, or other causes, the inventories are written down to net realizable value. |
| Property and Equipment, Net | Property and Equipment, Net Property and equipment are stated at cost less accumulated
depreciation. Cost represents the purchase price of the asset and other costs incurred to bring the asset into its existing use. Maintenance,
repairs, and betterments, including replacement of minor items, are charged to expense; major additions to physical properties are capitalized. Depreciation of property and equipment is provided
using the straight-line method over their estimated useful lives, which are shown as follows.
Property and Equipment Useful Lives
Useful life
Leasehold improvements Shorter of the remaining lease terms and estimated useful lives
Furniture and fixture 5 years
Equipment 3 years
Machinery 5 years
Vehicle 5 years Upon sale or disposal, the applicable amounts of asset
cost and accumulated depreciation are removed from the accounts and the net amount less proceeds from disposal is charged or credited
to income. |
| Business Combination | Business Combination For a business combination, the assets acquired,
the liabilities assumed and any noncontrolling interest in the acquiree are recognized at the acquisition date and measured at their fair
values as of that date. In a business combination achieved in stages, the identifiable assets and liabilities, as well as the noncontrolling
interest in the acquiree, are recognized at the full amounts of their fair values. In a bargain purchase in which the total acquisition-date
fair value of the identifiable net assets acquired exceeds the fair value of the consideration transferred plus any noncontrolling interest
in the acquiree, that excess in earnings is recognized as a gain attributable to the acquirer. Deferred tax liability and assets are recognized
for the deferred tax consequences of differences between the tax bases and the recognized values of assets acquired and liabilities assumed
in a business combination in accordance with Accounting Standards Codification (“ASC”) Topic 740-10. |
| Variable Interest Entity | Variable Interest Entity A variable interest entity (“ VIE
(a) equity-at-risk is not sufficient to support the entity’s activities;
(b) as a group, the equity-at-risk holders cannot control the entity; or
(c) the economics do not coincide with the voting interest. If a firm is the primary beneficiary of a VIE,
the holdings must be disclosed on the balance sheet. The primary beneficiary is defined as the person or company with the majority of
variable interests. A corporation formed, owned, and operated by two or more businesses (ventures) as a separate and discrete business
or project (venture) for their mutual benefit is defined as a joint venture. |
| Goodwill and Intangible Assets | Goodwill and Intangible Assets We recognize goodwill in accordance with ASC 350, Intangibles—Goodwill
and Other We recognize intangibles assets in accordance with
ASC 350, Intangibles—Goodwill and Other The estimates of fair value are based on the best
information available as of the date of the assessment, which primarily incorporates management assumptions about expected future cash
flows. Although these assets are not currently impaired, there can be no |
| Share-Based Compensation | Share-Based Compensation We determine
our share-based compensation in accordance with ASC 718, Compensation—Stock Compensation Determining the appropriate fair value model and calculating
the fair value of phantom award grants requires the input of subjective assumptions. We use the Black-Scholes pricing model to value our
phantom awards. Share-based compensation expense is calculated using our best estimates, which involve inherent uncertainties and the
application of management’s judgment. Significant estimates include our expected volatility. If different estimates and assumptions
had been used, our phantom unit valuations could be significantly different and related share-based compensation expense may be materially
impacted. The Black-Scholes pricing model requires inputs such
as the risk-free interest rate, expected term, expected volatility and expected dividend yield. We base the risk-free interest rate that
we use in the Black-Scholes pricing model on zero coupon U.S. Treasury instruments with maturities similar to the expected term of the
award being valued. The expected term of phantom awards is estimated from the vesting period of the award and represents the weighted
average period that our phantom awards are expected to be outstanding. We estimated the volatility based on the historic volatility of
our guideline companies, which we feel best represent our company. We have never paid and do not anticipate paying any cash dividends
in the foreseeable future and, therefore, we use an expected dividend yield of zero in the pricing model. We account for forfeitures
as they occur. |
| Impairment of Long-lived Assets | Impairment of Long-lived Assets The Company reviews its long-lived assets for impairment
whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events
occur, the Company measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash
flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow
is less than the carrying amount of the assets, the Company would recognize an impairment loss, which is the excess of carrying amount
over the fair value of the assets. |
| Commitments and Contingencies | Commitments and Contingencies In the normal course of business, the Company is subject
to contingencies, including legal proceedings and claims arising out of its business that relate to a wide range of matters, such as government
investigations and tax matters. The Company recognizes a liability for such contingency if it determines it is probable that a loss has
occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments including
historical and the specific facts and circumstances of each matter. |
| Revenue Recognition | Revenue Recognition We recognize revenues when our customer obtains
control of promised goods or services, in an amount that reflects the consideration which it expects to receive in exchange for those
goods. We recognize revenues following the five step model prescribed under ASU No. 2014-09. The core principle of the guidance is that
an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration
to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, we apply the following
steps:
· Step 1: Identify the contract (s) with a customer
· Step 2: Identify the performance obligations in the contract
· Step 3: Determine the transaction price
· Step 4: Allocate the transaction price to the performance obligation in the contract
· Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation The Company considered revenue is recognized when
(or as) the Company satisfies performance obligations by transferring a promised goods and provide maintenance service to a customer.
Revenue is measured at the transaction price which is based on the amount of consideration that the Company expects to receive in exchange
for transferring the promised goods and providing maintenance service to the customer. Contracts with customers are comprised of invoices
and written contracts. The Company does not have arrangements for returns
from customers and does not have any future obligations directly or indirectly related to services resale by customers. The Company has
no sales incentive programs. The Company provides goods, maintenance service warranties
for the goods sold with a period varying from 18 months to 72 months, which majority are 18 months, and exclusive sales agency license
to its customers. For performance obligation related to providing products, the Company expects to recognize the revenue according to
the delivery of products. For performance obligation related to maintenance service warranties, the Company expects to recognize the revenue
on a ratable basis using a time-based output method. The performance obligations are typically satisfied as services are rendered on a
straight-line basis over the contract term, which is generally for 18 months as majority of the maintenance service warranties periods
provided are 18 months. For performance obligation related to exclusive agency license, the Company recognizes the revenue ratably upon
the satisfaction over the estimated economic life of the license. The Company does not have amounts of contract assets
since revenue is recognized as control of goods is transferred. The contract liabilities consist of advance payments from customers and
deferred revenue. Advance payments from customer are expected to be recognized as revenue within 12 months. Deferred revenue is expected
to be recognized as revenue within 12 months. |
| Cost of Sales | Cost of Sales Cost of sales consists primarily of material costs,
labor costs, depreciation, and related expenses, which are directly attributable to the production of the product. Write-down of inventories
to lower of cost or net realizable value is also recorded in cost of sales. |
| Income Taxes | Income Taxes The Company recognizes deferred tax assets and liabilities
for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method,
deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities
and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods
in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred
tax assets to the amount expected to be realized. |
| Leases | Leases In February 2016, the FASB issued ASU 2016-12, Leases
(ASC Topic 842), which amends the leases requirements in ASC Topic 840, Leases. Under the new lease accounting standard, a lessee will
be required to recognize a right-of-use asset and lease liability for most leases on the balance sheet. The new standard also modifies
the classification criteria and accounting for sales-type and direct financing leases, and enhances the disclosure requirements. Leases
will continue to be classified as either finance or operating leases. The Company adopted ASC Topic 842 using the modified
retrospective transition method effective January 1, 2019. There was no cumulative effect of initially applying ASC Topic 842 that required
an adjustment to the opening retained earnings on the adoption date nor revision of the balances in comparative periods. As a result of
the adoption, The Company recognized a lease liability and right-of-use asset for each of our existing lease arrangement. The adoption
of the new lease standard does not have a material impact on our consolidated income statement or our consolidated statement of cash flow. |
| Uncertain Tax Positions | Uncertain Tax Positions The Company accounts for uncertainty in income taxes
using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition
by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit,
including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest
amount that is more than 50% likely of being realized upon settlement. Interest and penalties related to uncertain tax positions are recognized
and recorded as necessary in the provision for income taxes. According to the PRC Tax Administration and Collection Law, the statute of
limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent.
The statute of limitations is extended to five years under special circumstances, where the underpayment of taxes is more than RMB 100,000.
In the case of transfer pricing issues, the statute of limitation is ten years. There is no statute of limitation in the case of tax evasion.
The Company records interest and penalties on uncertain tax provisions as income tax expense. There are no uncertain tax positions as
of December 31, 2022 and 2021, and the Company has no accrued interest or penalties related to uncertain tax positions. The company does
not believe that the unrecognized tax benefits will change over the next twelve months. |
| Comprehensive (Loss) Income | Comprehensive (Loss) Income Comprehensive income or loss is comprised of the
Company’s net (loss) income and other comprehensive income or loss. The component of other comprehensive income or loss consists
solely of foreign currency translation adjustments, net of the income tax effect. |
| Foreign Currency Translation and Transactions | Foreign Currency Translation and Transactions The Company’s reporting currency is the U.S.
dollar (“US$”). The functional currency of the Company’s subsidiary and the consolidated VIE is RMB. In the consolidated
financial statements, the financial information of the Company’s subsidiary and the consolidated VIE has been translated into US$.
Assets and liabilities are translated at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange
rates, except for changes in accumulated deficit during the year which is the result of income statement translation process, and revenue,
expense, gains or losses are translated using the average exchange rate during the year. Translation adjustments are reported as foreign
currency translation adjustments and are shown as a separate component of other comprehensive income or loss in the consolidated statements
of changes in equity and comprehensive (loss) income. The exchange rates as of December 31, 2022 and 2021 are 6.9646 6.4854 6.7208 6.3700 |
| (Loss) Earnings per Share | (Loss) Earnings per Share Basic (loss) earnings per share is computed by dividing
net (loss) income attributable to holders of common stock by the weighted average number of common shares outstanding during the year.
Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common shares were
exercised or converted into common shares. |
| Recent Accounting Pronouncements | Recent Accounting Pronouncements Recent accounting pronouncements issued by the Financial
Accounting Standards Board, its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities
and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future
financial statements. |
