| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Mar. 31, 2024 |
| Accounting Policies [Abstract] | |
| Basis of presentation and consolidation | Basis of presentation and consolidation The accompanying consolidated
financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America
(“U.S. GAAP”) and include all adjustments necessary for the fair presentation of the Company’s financial position
for the periods presented. The consolidated financial statements of the Company
include the financial statements of the Company and its 74.52% 25.48% 3,021,923 3,274,308 |
| Interim Financial Information | Interim Financial Information The unaudited
financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) applicable to interim financial
information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of the Securities and Exchange Commission. Accordingly,
they do not include all of the information and disclosure required by accounting principles generally accepted in the United States of
America for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of
management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash
flows for the interim periods have been included. These financial statements should be read in conjunction with the audited financial
statements as of and for the year ended December 31, 2023, as not all disclosures required by generally accepted accounting principles
for annual financial statements are presented. The interim financial statements follow the same accounting policies and methods of computations
as the audited financial statements as of and for the year ended December 31, 2023. |
| Use of estimates | Use of estimates In preparing the consolidated financial statements
in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and
disclosures of contingent assets and liabilities at the dates of consolidated financial statements, as well as the reported amounts of
revenues and expenses during the reporting year. Significant items subject to such estimates and assumptions include allowance for doubtful
accounts, advances to suppliers, valuation of inventories, useful lives of property, plant, and equipment and intangible assets. |
| Cash and cash equivalents | Cash and cash equivalents Cash and cash
equivalents include demand deposits with financial institutions that are highly liquid in nature. |
| Accounts receivable | Accounts receivable Accounts receivable are presented net of an
allowance for doubtful accounts. The Company maintains an allowance for doubtful accounts for estimated losses. The Company reviews
its accounts receivable on a periodic basis and makes general and specific allowance when there is doubt as to the collectability of
individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors,
including the age of the balance, customer’s payment history, its current creditworthiness and current economic trends.
Accounts are written off after efforts at collection prove unsuccessful. As of March 31, 2024 and December 31, 2023, allowance for
doubtful accounts was 0 0 |
| Advances to suppliers, net | Advances to suppliers, net Advances to suppliers represent prepayments made to
ensure continuous high-quality supplies and favorable purchase prices for premium quality. These advances are settled upon suppliers delivering
raw materials to the Company when the transfer of ownership occurs. The Company review its advances to suppliers on a periodic basis and
makes general and specific allowances when there is doubt as to the ability of a supplier to provide supplies to the Company or refund
an advance. As of March 31, 2024 and December 31, 2023, advance to suppliers was $ 394,723 166,010 |
| Inventory | Inventory Inventory is comprised primarily of raw materials,
work-in-progress and finished goods. The value of inventory is determined using the weighted average method. The Company periodically
estimates an inventory allowance for estimated unmarketable inventories when necessary. Inventory amounts are reported in net of allowances.
As of March 31, 2024 and December 31, 2023, inventories were $ 718,213 1,651,376 |
| Property, plant and equipment, net | Property, plant and equipment, net Property, plant and equipment are stated at cost,
less accumulated depreciation. Major repair and improvements that significantly extend original useful lives or improve productivity are
capitalized and depreciated over the period benefited. Repair and maintenance costs are expensed as incurred. Depreciation is recorded
principally by the straight-line method over the estimated useful lives of our property, plant and equipment which generally have the
following ranges: buildings and improvements: 20 5 10 3 5 |
| Intangible assets, net | Intangible assets, net Intangible assets with finite lives are amortized
using the straight-line method over their estimated period of benefit. Evaluation of the recoverability of intangible assets is made to
take into account events or circumstances that warrant revise estimates of useful lives or that indicate that impairment exists. All of
the Company’s intangible assets are subject to amortization. No impairment of intangible assets has been identified as of the balance
sheet date. Intangible assets consist of land use rights, patent
and purchased software. Intangible assets are stated at cost less accumulated amortization. The land purchased for industrial use has
the right of use for 50 50 12 5 |
| Revenue recognition | Revenue recognition The Company
follows Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (ASC 606). FASB ASC Topic
606 requires the use of a new five-step model to recognize revenue from customer contracts. The five-step model requires the Company (i)
identify the contract 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
each performance obligation. Revenue is generated by selling fresh mushrooms to
authorized distributors and wholesalers mainly in Yangzi River Delta. Contracts were signed after the communication of the price and quantities
with customers. Our sales terms generally do not allow to sell without a deposit being made and do not allow for a right of return. Usually,
the deposit from the customer equals or more than the sales amount. Control of the mushrooms is transferred upon receipt or loaded in
the truck of carriers at our warehouse, as determined by the specific terms of the contract. Upon transfer of control to the customer,
which completes our performance obligation, revenue is recognized. |
| Deferred income | Deferred income Deferred income consists primarily of government
grants. Government grants (sometimes referred to as subsidies, subventions, etc.) are as assistance by government in the form of transfers
of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the
entity. Government grants received relating to depreciable
assets are recorded as deferred income and recognized in over the life of the related assets. The Company recorded income when receiving
a grant which constitutes compensation for expenses or losses already incurred or for the purpose of giving immediate financial support
to the entity with no future related costs. |
| Research and development expenses | Research and development expenses Research and development expenses are expensed
in the period when incurred. These costs primarily consist of cost of materials used, salaries paid for the Company’s
development department, and fees paid to the third parties. The research and development expenses were $ 131,088 130,204 |
| Noncontrolling interests | Noncontrolling interests The Company
follows FASB ASC Topic 810, “ The net income
(loss) attributed to NCI was separately designated in the accompanying statements of operations and comprehensive income (loss). Losses
attributable to NCI in a subsidiary may exceed a non-controlling interest’s interests in the subsidiary’s equity. The excess
attributable to NCIs is attributed to those interests. NCIs shall continue to be attributed their share of losses even if that attribution
results in a deficit NCI balance. AUFP and its
subsidiaries, AUM and AUMT were 25.48% 3,021,923 3,274,308 197,821 40,100 |
| Concentration of credit risk | Concentration of credit risk The Company maintains cash
in accounts with state-owned banks within the PRC. Cash in state-owned banks less than $ 69,241 500,000 806,593 317,947 In 2023, the Company signed long-term contracts
to sell mushroom to two distributors who accounted for 78% 22% 16% 12% |
| Foreign currency translation and comprehensive income (loss) | Foreign currency translation and comprehensive income (loss) The accounts of the Company’s Chinese entities
are maintained in Chinese Yuan (“RMB”) and the accounts of the U.S. parent company are maintained in United States dollar
(“USD”). The accounts of the Chinese entities were translated into USD in accordance with FASB ASC Topic 830 “Foreign
Currency Matters.” All assets and liabilities were translated at the exchange rate on the balance sheet date; stockholders’
equity is translated at historical rates and the statements of operations and cash flows are translated at the weighted average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) in accordance with FASB
ASC Topic 220, “Comprehensive Income.” Gains and losses resulting from foreign currency transactions are reflected in the
statements of operations. The Company follows FASB ASC Topic 220-10, “Comprehensive
Income (loss).” Comprehensive income (loss) comprises net income (loss) and all changes to the statements of changes in stockholders’
equity, except those due to investments by stockholders, changes in additional paid-in capital and distributions to stockholders. The exchange rates used to translate amounts in RMB
to USD for the purposes of preparing the CFS were as follows:
Schedule of foreign currency exchange rates
March 31, December 31, March 31, 2023
Period-end date USD: RMB exchange rate 7.2212 7.0797 6.8688
Average USD for the reporting period: RMB exchange rate 7.1589 7.075 6.8419 |
| Income taxes | Income taxes The Company uses the asset and liability method of
accounting for income taxes in accordance with FASB ASC Topic 740, “Income Taxes.” Under this method, income tax expense is
recognized for the amount of: (i) tax 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 year’s net operating losses carried forward. The Company accounts for income for income taxes in
accordance with ASC 740, Income Taxes. ASC 740 requires an asset and liability approach for financial accounting and reporting for income
taxes and allows recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future
years. Under the asset and liability approach, deferred taxes are provided for the net effects of temporary difference between the carrying
amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance
is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize
their benefits, or not be deductible in the future. |
| Contingencies | Contingencies Certain conditions
may exist as of the date the condensed ) 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. In accordance
with ASC 450, the Company’s management and legal counsel assess such contingent liabilities, and If the assessment indicates that a potential material
loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, the nature of the contingent liability,
together with an estimate of the range of possible loss if determinable and material, would be disclosed. |
