Yoshiharu Global (YOSH) 10-Q 10 May 23 2023 Q1 Quarterly report Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2023 shares
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-41494
Entity Registrant Name	YOSHIHARU GLOBAL CO.
Entity Central Index Key	0001898604
Entity Tax Identification Number	87-3941448
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	6940 Beach Blvd., Suite D-705
Entity Address, City or Town	Buena Park
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90621
City Area Code	(714)
Local Phone Number	694-2403
Title of 12(b) Security	Class A Common Stock, $0.0001 par value per share
Trading Symbol	YOSH
Security Exchange Name	NASDAQ
Entity Current Reporting Status	No
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
Common Class A [Member]
Entity Common Stock, Shares Outstanding	11,940,000
Common Class B [Member]
Entity Common Stock, Shares Outstanding	1,000,000

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Current Assets:
Cash	$ 4,214,120	$ 6,509,121
Inventories	54,562	60,899
Total current assets	4,268,682	6,570,020
Non-Current Assets:
Property and equipment, net	3,969,142	3,158,428
Operating lease right-of-use asset	5,840,782	5,980,888
Other assets	1,017,462	308,353
Total non-current assets	10,827,386	9,447,669
Total assets	15,096,068	16,017,689
Current liabilities:
Accounts payable and accrued expenses	739,982	744,101
Line of credit	800,000	300,000
Current portion of operating lease liabilities	518,574	458,803
Current portion of bank notes payables	270,690	265,943
Current portion of loan payable, EIDL	10,892	39,652
Due to related party	$ 16,967	$ 172,720
Other Liability, Current, Related and Nonrelated Party Status [Extensible Enumeration]	us-gaap:RelatedPartyMember	us-gaap:RelatedPartyMember
Other payables	$ 70,173	$ 5,915
Total current liabilities	2,427,278	1,987,134
Operating lease liabilities, less current portion	6,107,693	6,261,767
Bank notes payables, less current portion	964,699	1,020,143
Restaurant revitalization fund	700,454	700,454
Loan payable, EIDL, less current portion	402,590	410,348
Total liabilities	10,602,714	10,379,846
Commitments and Contingencies
Stockholders’ equity
Additional paid-in capital	11,936,958	11,936,958
Accumulated deficit	(7,444,898)	(6,300,409)
Total stockholders’ equity	4,493,354	5,637,843
Total liabilities and stockholders’ equity	15,096,068	16,017,689
Common Class A [Member]
Stockholders’ equity
Common stock	1,194	1,194
Common Class B [Member]
Stockholders’ equity
Common stock	$ 100	$ 100

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Common Class A [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	49,000,000	49,000,000
Common stock, shares issued	11,940,000	11,940,000
Common stock, shares outstanding	11,940,000	11,940,000
Common Class B [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000	1,000,000
Common stock, shares issued	1,000,000	1,000,000
Common stock, shares outstanding	1,000,000	1,000,000

Consolidated Statements Of Oper

Consolidated Statements Of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue:
Food and beverage	$ 2,479,574	$ 2,036,430
Total revenue	2,479,574	2,036,430
Restaurant operating expenses:
Food, beverages and supplies	651,446	489,556
Labor	1,138,067	1,085,426
Rent and utilities	298,463	291,769
Delivery and service fees	147,837	137,338
Depreciation	128,270	385,117
Total restaurant operating expenses	2,364,083	2,389,204
Net operating restaurant operating income (loss)	115,491	(352,774)
Operating expenses:
General and administrative	1,060,453	369,745
Related party compensation	112,048
Advertising and marketing	26,342	35,666
Total operating expenses	1,198,843	405,411
Loss from operations	(1,083,352)	(758,185)
Other income (expense):
PPP loan forgiveness		385,900
Other income		2,100
Interest	(61,137)	(23,609)
Total other income (expense), net	(61,137)	364,393
Income (loss) before income taxes	(1,144,489)	(393,792)
Income tax provision
Net income (loss)	$ (1,144,489)	$ (393,792)
Income (loss) per share:
Basic and diluted	$ (0.10)	$ (0.04)
Weighted average number of common shares outstanding:
Basic and diluted	11,362,736	9,450,900
Revenue from Contract with Customer, Product and Service [Extensible Enumeration]	us-gaap:FoodAndBeverageMember	us-gaap:FoodAndBeverageMember

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member] Common Class A [Member]	Common Stock [Member] Common Class B [Member]	Additional Paid-in Capital [Member]	Receivables from Stockholder [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021	$ 946		$ 553,456	$ (60,000)	$ (2,813,042)	$ (2,318,640)
Balance, shares at Dec. 31, 2021	9,450,900
Net loss					(393,792)	(393,792)
Payments received for prior year subscription				60,000		60,000
Balance at Mar. 31, 2022	$ 946		553,456		(3,206,834)	(2,652,432)
Balance, shares at Mar. 31, 2022	9,450,900
Balance at Dec. 31, 2022	$ 1,194	$ 100	11,936,958		(6,300,409)	5,637,843
Balance, shares at Dec. 31, 2022	11,940,900	1,000,000
Net loss					(1,144,489)	(1,144,489)
Balance at Mar. 31, 2023	$ 1,194	$ 100	$ 11,936,958		$ (7,444,898)	$ 4,493,354
Balance, shares at Mar. 31, 2023	9,450,900	1,000,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net loss	$ (1,144,489)	$ (393,792)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	128,270	385,117
PPP loan forgiveness		(385,900)
Changes in assets and liabilities:
Inventories	6,337	1,128
Other assets	(709,109)	(15,874)
Accounts payable and accrued expenses	41,684	(99,545)
Due to related party	(155,753)	67,706
Other payables	64,258	65,700
Net cash used in operating activities	(1,768,802)	(375,460)
Cash flows from investing activities:
Purchases of property and equipment	(938,984)	(188,829)
Net cash used in investing activities	(938,984)	(188,829)
Cash flows from financing activities:
Advance from line of credit	500,000
Proceeds from borrowings		140,000
Repayments on bank notes payables	(87,215)	(140,097)
Proceeds from sale of common shares		60,000
Net cash provided by financing activities	412,785	59,903
Net decrease in cash	(2,295,001)	(504,386)
Cash – beginning of period	6,509,121	1,087,102
Cash – end of period	4,214,120	582,716
Supplemental disclosures of non-cash financing activities:
Forgiveness of paycheck protection program (PPP) loan		385,900
Cash paid during the periods for:
Interest	61,137	23,607
Income taxes

NATURE OF OPERATIONS

NATURE OF OPERATIONS	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS Yoshiharu Global Co. (“Yoshiharu”) was incorporated in the State of Delaware on December 9, 2021. Yoshiharu did not have significant transactions since formation. Yoshiharu has the following wholly owned subsidiaries: SCHEDULE OF WHOLLY OWNED SUBSIDIARIES Name Date of Formation Description of Business Global JJ Group, Inc. (“JJ”) January 8, 2015 Ramen stores located in Orange, California and Buena Park, California Global AA Group, Inc. (“AA”) July 21, 2016 Ramen store located in Whittier, California Global BB Group, Inc. (“BB”) May 19, 2017 Ramen store located in Chino Hills, California Global CC Group, Inc. (“CC”) September 23, 2019 Ramen stores located in Eastvale, California and Corona, California Global DD Group, Inc. (“DD”) December 19, 2019 Ramen store located in la Mirada, California Yoshiharu Irvine (“YI”) December 4, 2020 Ramen store located in Irvine, California Yoshiharu Cerritos (“YC”) January 21, 2021 Ramen store located in Cerritos, California Yoshiharu Clemente (“YCT”) May 2, 2022 Ramen store to be opened in San Clemente, California Yoshiharu Laguna (“YL”) May 2, 2022 Ramen store to be opened in Laguna, California Yoshiharu Ontario (“YO”) May 2, 2022 Ramen store to be opened in Ontario, California Yoshiharu Menifee (“YM”) May 2, 2022 Ramen store to be opened in Menifee, California Yoshiharu Cypress (“YCP”) January 26, 2023 Ramen store to be opened in Cypress, California The Company owns several restaurants specializing in Japanese ramen and other Japanese cuisines. The Company offers a variety of Japanese ramens, rice bowls, and appetizers. Unless otherwise stated or the context otherwise requires, the terms “Yoshiharu” “we,” “us,” “our” and the “Company” refer collectively to Yoshiharu and, where appropriate, its subsidiaries. Prior to September 30, 2021, the Yoshiharu business (the “Business”) consisted of the first seven separate entities listed above (collectively, the “Entities”), each wholly owned by James Chae (“Mr. Chae”), and each holding one (1) store, except for JJ, which held two stores and the Business’s intellectual property (the “IP”). Effective October 2021, JJ transferred the IP to Mr. Chae. Effective October 2021, Mr. Chae contributed 100 3,205,000 100% 6,245,900 9,450,900 On December 9, 2021, Yoshiharu completed a share exchange agreement whereby Mr. Chae, the sole stockholder of Holdings, received 9,450,900 100 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Consolidation The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) as promulgated in the United States of America. The consolidated financial statements include Yoshiharu and its wholly owned subsidiaries instead in Note 1 above as of March 31, 2023 and December 31, 2022 and for the three months ended March 31, 2023 and 2022. All intercompany accounts, transactions, and profits have been eliminated upon consolidation. Initial Public Offering In September 2022, the Company consummated its initial public offering (the “IPO”) of 2,940,000 4.00 11,760,000 10.3 1.5 The Company granted the underwriters a 45-day option to purchase up to 441,000 15 5.0 5.00 125 On September 9, 2022, the Company’s stock began trading on the Nasdaq Capital Market under the symbol “YOSH.” Deferred Offering Costs Deferred offering costs were expenses directly related to the IPO. These costs consisted of legal, accounting, printing, and filing fees. The deferred offering costs were offset against the IPO proceeds in September 2022 and were reclassified to additional paid-in capital upon completion of the IPO. Use of Estimates and Assumptions The preparation of consolidated financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the amounts reported in our consolidated financial statements and the accompanying notes. Such estimates include accounts receivables, accrued liabilities, income taxes, long-lived assets, and deferred tax valuation allowances. These estimates generally involve complex issues and require management to make judgments, involve analysis of historical and future trends that can require extended periods of time to resolve, and are subject to change from period to period. In all cases, actual results could differ materially from estimates. Marketing Marketing costs are charged to expense as incurred. Marketing costs were approximately $ 26,342 35,666 Delivery Fees Charged by Delivery Service Providers The Company’s customers may order online through third party service providers such as Uber Eats, Door Dash, and others. These third-party service providers charge delivery and order fees to the Company. Such fees are expensed when incurred. Delivery fees are included in delivery and service fees in the accompanying consolidated statements of operations. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. The Company’s net revenue primarily consists of revenues from food and beverage sales. Revenues from the sale of food items by Company-owned restaurants are recognized as Company sales when a customer receives the food that they purchased, which is when our obligation to perform is satisfied. The timing and amount of revenue recognized related to Company sales was not impacted by the adoption of ASC 606. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Inventories Inventories, which are stated at the lower of cost or net realizable value, consist primarily of perishable food items and supplies. Cost is determined using the first-in, first out method. Segment Reporting ASC 280, Segment Reporting, requires public companies to report financial and descriptive information about their reportable operating segments. The Company identifies its operating segments based on how executive decision makers internally evaluates separate financial information, business activities and management responsibility. Accordingly, the Company has one reportable segment, consisting of operating its stores. Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Major improvements are capitalized, and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation and amortization are calculated on the straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term of the related asset. The estimated useful lives are as follows: SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES Furniture and equipment 5 7 Leasehold improvements Shorter of estimated useful life or term of lease Vehicle 5 Income Taxes The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Company had no Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are accounts receivable and other receivables arising from its normal business activities. The Company has a diversified customer base. The Company controls credit risk related to accounts receivable through credit approvals, credit limits and monitoring procedures. The Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for un-collectible accounts and, as a consequence, believes that its accounts receivable related credit risk exposure beyond such allowance is limited. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Fair Value of Financial Instruments The Company utilizes ASC 820-10, Fair Value Measurement and Disclosure, for valuing financial assets and liabilities measured on a recurring basis. Fair value is defined as the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The guidance also establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability. The guidance establishes three levels of inputs that may be used to measure fair value: Level 1. Observable inputs such as quoted prices in active markets; Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The Company’s financial instruments consisted of cash, operating lease right-of-use assets, net, accounts payable and accrued expenses, notes payables, and operating lease liabilities. The estimated fair value of cash, operating lease right-of-use assets, net, and notes payables approximate its carrying amount due to the short maturity of these instruments. Leases In accordance with ASC 842, Leases, the Company determines whether an arrangement contains a lease at inception. A lease is a contract that provides the right to control an identified asset for a period of time in exchange for consideration. For identified leases, the Company determines whether it should be classified as an operating or finance lease. Operating leases are recorded in the balance sheet as: right-of-use asset (“ROU asset”) and operating lease liability. An ROU asset represents the Company’s right to use an underlying asset for the lease term and an operating lease liability represents the Company’s obligation to make lease payments arising from the lease. ROU assets and operating lease liabilities are recognized at the commencement date of the lease and measured based on the present value of lease payments over the lease term. The ROU asset also includes deferred rent liabilities. The Company’s lease arrangements generally do not provide an implicit interest rate. As a result, in such situations the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company includes options to extend or terminate the lease when it is reasonably certain that it will exercise that option in the measurement of its ROU asset and operating lease liability. Lease expense for the operating lease is recognized on a straight-line basis over the lease term. The Company has a lease agreement with lease and non-lease components, which are accounted for as a single lease component. Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 also requires new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2020, with early adoption permitted. The Company evaluated ASU 2016-02 and adopted this guidance as of January 1, 2019. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) In July 2018, the FASB issued ASU No. 2018-10, “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”). The amendments in ASU 2018-10 provide additional clarification and implementation guidance on certain aspects of the previously issued ASU 2016-02 and have the same effective and transition requirements as ASU 2016-02. ASU 2018-10 supersedes the current lease guidance in ASC Topic 840, Leases. Under the new guidance, lessees are required to recognize for all leases, with the exception of short-term leases, a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis. Concurrently, lessees are required to recognize a 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. ASU 2018-10 is effective for emerging growth companies for interim and annual reporting periods beginning after December 15, 2019, with early adoption permitted. The guidance is required to be applied using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative periods presented in the financial statements. The Company adopted this guidance as of January 1, 2019. In July 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842): Targeted Improvements,” (“ASU 2018-11”). The amendments in ASU 2018-11 related to transition relief on comparative reporting at adoption affect all entities with lease contracts that choose the additional transition method and separating components of a contract affect only lessors whose lease contracts qualify for the practical expedient. The amendments in ASU 2018-11 are effective for emerging growth companies for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. The Company adopted this guidance as of January 1, 2019. In March 2019, the FASB issued ASU 2019-01, “Leases (Topic 842): Codification Improvements” (“Topic 842”) (“ASU 2019-01”). These amendments align the guidance for fair value of the underlying asset by lessors that are not manufacturers or dealers in Topic 842 with that of existing guidance. As a result, the fair value of the underlying asset at lease commencement is its cost, reflecting any volume or trade discounts that may apply. However, if there has been a significant lapse of time between when the underlying asset is acquired and when the lease commences, the definition of fair value (in Topic 820, Fair Value Measurement) should be applied (Issue 1). ASU 2019-01 also requires lessors within the scope of Topic 942, Financial Services—Depository and Lending, to present all “principal payments received under leases” within investing activities (Issue 2). Finally, the ASU exempts both lessees and lessors from having to provide certain interim disclosures in the fiscal year in which a company adopts the new leases standard (Issue 3). The transition and effective date provisions apply to Issue 1 and Issue 2. They do not apply to Issue 3 because the amendments for that Issue are to the original transition requirements in Topic 842. This amendment is for fiscal years beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted. The Company evaluated ASU 2019-01 and adopted this guidance as of January 1, 2019. COVID-19 Impact on Concentration of Risk The novel coronavirus (“COVID-19”) pandemic has significantly impacted health and economic conditions throughout the United States and globally, as public concern about becoming ill with the virus has led to the issuance of recommendations and/or mandates from federal, state and local authorities to practice social distancing or self-quarantine. The Company is continually monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread, and its impact on operations, financial position, cash flows, inventory, supply chains, purchasing trends, customer payments, and the industry in general, in addition to the impact on its employees. We have experienced significant disruptions to our business due to the COVID-19 pandemic and related suggested and mandated social distancing and shelter-in-place orders. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	3. PROPERTY AND EQUIPMENT Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT March 31, December 31, 2023 2022 Leasehold Improvement $ 3,929,160 $ 3,533,609 Furniture and equipment 875,614 639,424 Vehicle 469,064 161,821 Total property and equipment 5,273,838 4,334,854 Accumulated depreciation (1,034,696 ) (1,176,426 ) Total property and equipment, net $ 3,969,142 $ 3,158,428 Total depreciation was $ 128,270 658,371

LINE OF CREDIT

LINE OF CREDIT	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
LINE OF CREDIT	4. LINE OF CREDIT The Company has a $ 1,000,000 5.50 1,000,000 800,000 300,000

BANK NOTES PAYABLES

BANK NOTES PAYABLES	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
BANK NOTES PAYABLES	5. BANK NOTES PAYABLES SCHEDULE OF BANK NOTES PAYABLE March 31, December 31, 2023 2022 September 22, 2017 ($ 250,000 $ 135,789 $ 141,684 November 27, 2018 ($ 780,000 414,621 441,735 February 13, 2020 ($ 255,000 191,089 197,700 September 14, 2021 ($ 197,000 134,681 138,778 September 15, 2021 ($ 199,000 175,467 178,905 April 22, 2022 ($ 195,000 183,742 187,284 Total bank notes payables 1,235,389 1,286,086 Less - current portion (270,690 ) (265,943 ) Total bank notes payables, less current portion $ 964,699 $ 1,020,143 The following table provides future minimum payments as of March 31, 2023: SCHEDULE OF FUTURE MINIMUM PAYMENTS For the years ended Amount 2023 (remaining nine months) $ 203,018 2024 270,690 2025 257,733 2026 115,207 2027 107,664 Thereafter 281,077 Total $ 1,235,389 September 22, 2017 – $250,000 – Global AA Group, Inc. On September 22, 2017, Global AA Group, Inc. (the “AA”) executed the standard loan documents required for securing a loan of $ 250,000 135,789 141,684 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 5. BANK NOTES PAYABLES (Continued) Pursuant to that certain Loan Authorization and Agreement, interest accrues at a variable rate that is subject to change from time to time based on changes in an independent index which is the Prime Rate as published in the Wall Street Journal per annum and will accrue only on funds actually advanced from the date of each advance. The loan requires a payment of $ 3,092.90 10.00 November 27, 2018 – $780,000 – Global JJ Group, Inc. On November 27, 2018, Global JJ Group, Inc. (the “JJ”) executed the standard loan documents required for securing a loan of $ 780,000 414,621 441,735 Pursuant to that certain Loan Authorization and Agreement, interest accrues at a variable rate that is subject to change from time to time based on changes in an independent index which is the Prime Rate as published in the Wall Street Journal per annum and will accrue only on funds actually advanced from the date of each advance. The loan requires a payment of $ 11,818.08 7.000 February 13, 2020 – $255,000 – Global CC Group, Inc. On February 13, 2020, Global CC Group, Inc. (the “CC”) executed the standard loan documents required for securing a loan of $ 255,000 191,089 197,700 Pursuant to that certain Loan Authorization and Agreement, interest accrues at a variable rate that is subject to change from time to time based on changes in an independent index which is the Prime Rate as published in the Wall Street Journal per annum and will accrue only on funds actually advanced from the date of each advance. The loan requires a payment of $ 3,174.86 9.75 September 14, 2021 – $197,000 – Global CC Group, Inc. On September 14, 2021, the CC executed the standard loan documents required for securing a loan of $ 197,000 134,681 138,778 Pursuant to that certain Loan Authorization and Agreement, interest accrues at a variable rate that is subject to change from time to time based on changes in an independent index which is the Prime Rate as published in the Wall Street Journal per annum and will accrue only on funds actually advanced from the date of each advance. The loan requires a payment of $ 2,382.96 9.50 As of March 31, 2023, the CC has received $ 159,000 197,000 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 5. BANK NOTES PAYABLES (Continued) September 15, 2021– $199,000 – Global DD Group, Inc. On September 15, 2021, Global DD Group, Inc. (the “DD”) executed the standard loan documents required for securing a loan of $ 199,000 175,467 178,905 Pursuant to that certain Loan Authorization and Agreement, interest accrues at a variable rate that is subject to change from time to time based on changes in an independent index which is the Prime Rate as published in the Wall Street Journal per annum and will accrue only on funds actually advanced from the date of each advance. The loan requires a payment of $ 2,501.51 9.50 As of March 31, 2023, DD has received $ 197,000 199,000 April 22, 2022– $195,000 – Yoshiharu Cerritos On April 22, 2022, Yoshiharu Cerritos (the “YC”) executed the standard loan documents required for securing a loan of $ 195,000 183,742 187,284 Pursuant to that certain Loan Authorization and Agreement, interest accrues at a variable rate that is subject to change from time to time based on changes in an independent index which is the Prime Rate as published in the Wall Street Journal per annum and will accrue only on funds actually advanced from the date of each advance. The loan requires a payment of $ 2,500.91 9.50 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

LOAN PAYABLES, PPP

LOAN PAYABLES, PPP	3 Months Ended
	Mar. 31, 2023
Loan Payables Ppp
LOAN PAYABLES, PPP	6. LOAN PAYABLES, PPP February 16, 2021 – $131,600 – Global AA Group, Inc. On February 16, 2021, Global AA Group, Inc. (the “AA”) executed the standard loan documents required for securing a Paycheck Protection Program Loan (the “AA PPP Loan”) of $ 131,600 The AA PPP Loan is administered by the SBA. The interest rate of the loan is 1.00 On February 1, 2022, $ 131,600 1,262 February 16, 2021 – $166,700 – Global JJ Group, Inc. On February 16, 2021, Global JJ Group, Inc. (the “JJ”) executed the standard loan documents required for securing a PPP loan (the “JJ PPP Loan”) of $ 166,700 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 6. LOAN PAYABLES, PPP (Continued) The JJ PPP Loan is administered by the SBA. The interest rate of the loan is 1.00 On February 9, 2022, $ 87,600 859 February 16, 2021 – $87,600 – Global BB Group, Inc. On February 16, 2021, Global BB Group, Inc. (the “BB”) executed the standard loan documents required for securing a PPP loan (the “BB PPP Loan”) of $ 87,600 The BB PPP Loan is administered by the SBA. The interest rate of the loan is 1.00 On February 24, 2022, $ 166,700 1,704 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

LOAN PAYABLES, EIDL

LOAN PAYABLES, EIDL	3 Months Ended
	Mar. 31, 2023
Loan Payables Eidl
LOAN PAYABLES, EIDL	7. LOAN PAYABLES, EIDL SCHEDULE OF LOAN PAYABLES - EIDL March 31, December 31, 2023 2022 June 13, 2020 ($ 150,000 $ 137,992 $ 150,000 June 13, 2020 ($ 150,000 137,992 150,000 July 15, 2020 ($ 150,000 137,992 150,000 Total loans payables, EIDL 413,482 450,000 Less - current portion (10,892 ) (39,652 ) Total loans payables, EIDL, less current portion $ 402,590 $ 410,348 The following table provides future minimum payments as of March 31, 2023: SCHEDULE OF FUTURE MINIMUM PAYMENTS For the years ended Amount 2023 (remaining nine months) $ 7,013 2024 15,516 2025 15,516 2026 15,516 2027 15,516 Thereafter 344,405 Total $ 413,482 June 13, 2020 – $150,000 – Global AA Group, Inc. On June 13, 2020, Global AA Group, Inc. (the “AA”) executed the standard loan documents required for securing a loan (the “EIDL Loan”) from the SBA under its Economic Injury Disaster Loan (“EIDL”) assistance program in light of the impact of the COVID-19 pandemic on the AA’s business. Pursuant to that certain Loan Authorization and Agreement, the AA borrowed an aggregate principal amount of the AA EIDL Loan of $ 150,000 3.75 731 10,000 In connection therewith, the AA executed (i) a loan for the benefit of the SBA, which contains customary events of default and (ii) a security agreement, granting the SBA a security interest in all tangible and intangible personal property of the AA, which also contains customary events of default. As of March 31, 2023 and December 31, 2022, the balance of the loan is $ 137,992 150,000 June 13, 2020 – $150,000 – Global BB Group, Inc. On June 13, 2020, Global BB Group, Inc. (the “BB”) executed the standard loan documents required for securing an EIDL loan (the “BB EIDL Loan”) from the SBA in light of the impact of the COVID-19 pandemic on the BB’s business. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 7. LOAN PAYABLES, EIDL (Continued) Pursuant to that certain Loan Authorization and Agreement, the BB borrowed an aggregate principal amount of the BB EIDL Loan of $ 150,000 3.75 731 10,000 In connection therewith, the BB executed (i) a loan for the benefit of the SBA, which contains customary events of default and (ii) a security agreement, granting the SBA a security interest in all tangible and intangible personal property of the BB, which also contains customary events of default. As of March 31, 2023 and December 31, 2022, the balance of the loan is $ 137,992 150,000 July 15, 2020 – $150,000 – Global JJ Group, Inc. On July 15, 2020, Global JJ Group, Inc. (the “JJ”) executed the standard loan documents required for securing an EIDL loan (the “JJ EIDL Loan”) from the SBA in light of the impact of the COVID-19 pandemic on the JJ’s business. Pursuant to that certain Loan Authorization and Agreement, the JJ borrowed an aggregate principal amount of the JJ EIDL Loan of $ 150,000 3.75 731 As of March 31, 2023 and December 31, 2022, the balance of the loan is $ 137,498 150,000 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

RESTAURANT REVITALIZATION FUND

RESTAURANT REVITALIZATION FUND	3 Months Ended
	Mar. 31, 2023
Restaurant Revitalization Fund
RESTAURANT REVITALIZATION FUND	8. RESTAURANT REVITALIZATION FUND SCHEDULE OF RESTAURANT REVITALIZED FUND March 31, December 31, 2023 2022 June 1, 2021 ( 700,454 $ 700,454 $ 700,454 Total restaurant revitalization fund $ 700,454 $ 700,454 Less - current portion - - Total restaurant revitalization fund, less current portion $ 700,454 $ 700,454 The following table provides future minimum payments as of March 31, 2023: SCHEDULE OF FUTURE MINIMUM PAYMENTS For the years ended Amount 2023 (remaining nine months) $ - 2024 700,454 2025 - 2026 - 2027 - Thereafter - Total $ 700,454 June 1, 2021 – $700,454 – Global JJ Group, Inc. On June 1, 2021, Global JJ Group, Inc. (the “JJ”) executed the documents required for securing a Restaurant Revitalization Fund (the “RRF Loan”) of $ 700,454 The RRF Loan is administered by the SBA. The interest rate of the RRF Loan is 0.00 As of March 31, 2023, none of the notes payables, loans payables, and RRF loan noted above are in default. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	9. RELATED PARTY TRANSACTIONS The Company had the following related party transactions: ● Due to related party balance 16,967 172,720 ● Related party compensation 112,048 0 ● Combination of Entities Under Common Control - 100 3,205,000 100 6,245,900 9,450,900 9,450,900 100 670,000 ● Private Placement - 670,000 2.00 1,340,000 1,340,000 ● Exchange class A common stock for class B common stock - 1,000,000 1,000,000 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	10. COMMITMENTS AND CONTINGENCIES Commitments Operating lease right-of-use (“ROU”) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Generally, the implicit rate of interest in arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in determining the present value of lease payments. The Company’s incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The operating lease ROU asset includes any lease payments made and excludes lease incentives. Our variable lease payments primarily consist of maintenance and other operating expenses from our real estate leases. Variable lease payments are excluded from the ROU assets and lease liabilities and are recognized in the period in which the obligation for those payments is incurred. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components. The Company has elected to account for these lease and non-lease components as a single lease component. In accordance with ASC 842, the components of lease expense were as follows: SCHEDULE OF OPERATING LEASE EXPENSE March 31, For the three months ended 2023 2022 Operating lease expense $ 231,970 $ 143,561 Total lease expense $ 231,970 $ 143,561 In accordance with ASC 842, other information related to leases was as follows: SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASES For the three months ended 2023 2022 Operating cash flows from operating leases $ 178,693 $ 113,574 Cash paid for amounts included in the measurement of lease liabilities $ 178,693 $ 113,574 Weighted-average remaining lease term—operating leases 8.7 Weighted-average discount rate—operating leases 7 % SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Operating Year ending: Lease 2023 (remaining nine months) $ 647,615 2024 893,761 2025 923,862 2026 919,143 2027 882,733 Thereafter 4,294,398 Total undiscounted cash flows $ 8,561,512 Reconciliation of lease liabilities: Weighted-average remaining lease terms 8.7 Weighted-average discount rate 7 % Present values $ 6,626,267 Lease liabilities—current 518,574 Lease liabilities—long-term 6,107,693 Lease liabilities—total $ 6,626,267 Difference between undiscounted and discounted cash flows $ 1,935,245 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	11. STOCKHOLDERS’ EQUITY Class A Common Stock The Company has authorization to issue and have outstanding at any one time 49,000,000 0.0001 See Note 1 and Note 8 above for details regarding the issuance and redemption of shares of the Company’s class A common stock to and from James Chae, the Company’s majority stockholder, in December 2021. In December 2021, the Company received subscriptions for the sale of 670,000 2.00 1,340,000 1,340,000 In September 2022, the Company consummated its initial public offering (the “IPO”) of 2,940,000 4.00 11,760,000 10.3 1.5 Immediately prior to the IPO, the Company issued 549,100 1.1 549,100 2.00 549,100 The Company also granted the underwriters a 45-day option to purchase up to 441,000 15% 5.0 5.00 125% NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 11. STOCKHOLDERS’ EQUITY (DEFICIT) (Continued) Class B Common Stock The Company has authorization to issue and have outstanding at any one time 1,000,000 0.0001 The holders of class B common stock are entitled to 10 votes per share The holders of class B common stock are entitled to dividends as declared by the Company’s Board of Directors from time to time at the same rate per share as the class A common stock. The holders of the class B common stock have the following conversion rights with respect to the class B common stock into shares of class A common stock: ● all of the shares of class B common stock will automatically convert into class A common stock on a one-for-one basis upon the earlier of (A) the date such shares cease to be beneficially owned by James Chae and (B) 5:00 p.m. Pacific Time on the date that James Chae ceases to beneficially own at least 25 ● at the election of the holder of class B common stock, any share of class B common stock may be voluntarily converted into one share of class A common stock. Immediately prior to the IPO in September 2022, the Company exchanged 1,000,000 1,000,000

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
EARNINGS PER SHARE	12. EARNINGS PER SHARE The Company calculates earnings per share in accordance with FASB ASC 260, Earnings Per Share, which requires a dual presentation of basic and diluted earnings per share. Basic earnings per share are computed using the weighted average number of shares outstanding during the fiscal year. The Company did not have any dilutive common shares for the three months ended March 31, 2023 and 2022.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	13. SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after March 31, 2023 up through the date the unaudited consolidated financial statements were available to be issued. During this period, the Company did not have any material recognizable subsequent events required to be disclosed as of and for the three-month period ended March 31, 2023 .

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) as promulgated in the United States of America. The consolidated financial statements include Yoshiharu and its wholly owned subsidiaries instead in Note 1 above as of March 31, 2023 and December 31, 2022 and for the three months ended March 31, 2023 and 2022. All intercompany accounts, transactions, and profits have been eliminated upon consolidation.
Initial Public Offering	Initial Public Offering In September 2022, the Company consummated its initial public offering (the “IPO”) of 2,940,000 4.00 11,760,000 10.3 1.5 The Company granted the underwriters a 45-day option to purchase up to 441,000 15 5.0 5.00 125 On September 9, 2022, the Company’s stock began trading on the Nasdaq Capital Market under the symbol “YOSH.”
Deferred Offering Costs	Deferred Offering Costs Deferred offering costs were expenses directly related to the IPO. These costs consisted of legal, accounting, printing, and filing fees. The deferred offering costs were offset against the IPO proceeds in September 2022 and were reclassified to additional paid-in capital upon completion of the IPO.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of consolidated financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the amounts reported in our consolidated financial statements and the accompanying notes. Such estimates include accounts receivables, accrued liabilities, income taxes, long-lived assets, and deferred tax valuation allowances. These estimates generally involve complex issues and require management to make judgments, involve analysis of historical and future trends that can require extended periods of time to resolve, and are subject to change from period to period. In all cases, actual results could differ materially from estimates.
Marketing	Marketing Marketing costs are charged to expense as incurred. Marketing costs were approximately $ 26,342 35,666
Delivery Fees Charged by Delivery Service Providers	Delivery Fees Charged by Delivery Service Providers The Company’s customers may order online through third party service providers such as Uber Eats, Door Dash, and others. These third-party service providers charge delivery and order fees to the Company. Such fees are expensed when incurred. Delivery fees are included in delivery and service fees in the accompanying consolidated statements of operations.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. The Company’s net revenue primarily consists of revenues from food and beverage sales. Revenues from the sale of food items by Company-owned restaurants are recognized as Company sales when a customer receives the food that they purchased, which is when our obligation to perform is satisfied. The timing and amount of revenue recognized related to Company sales was not impacted by the adoption of ASC 606. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Inventories	Inventories Inventories, which are stated at the lower of cost or net realizable value, consist primarily of perishable food items and supplies. Cost is determined using the first-in, first out method.
Segment Reporting	Segment Reporting ASC 280, Segment Reporting, requires public companies to report financial and descriptive information about their reportable operating segments. The Company identifies its operating segments based on how executive decision makers internally evaluates separate financial information, business activities and management responsibility. Accordingly, the Company has one reportable segment, consisting of operating its stores.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Major improvements are capitalized, and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation and amortization are calculated on the straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term of the related asset. The estimated useful lives are as follows: SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES Furniture and equipment 5 7 Leasehold improvements Shorter of estimated useful life or term of lease Vehicle 5
Income Taxes	Income Taxes The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Company had no
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are accounts receivable and other receivables arising from its normal business activities. The Company has a diversified customer base. The Company controls credit risk related to accounts receivable through credit approvals, credit limits and monitoring procedures. The Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for un-collectible accounts and, as a consequence, believes that its accounts receivable related credit risk exposure beyond such allowance is limited. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company utilizes ASC 820-10, Fair Value Measurement and Disclosure, for valuing financial assets and liabilities measured on a recurring basis. Fair value is defined as the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The guidance also establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability. The guidance establishes three levels of inputs that may be used to measure fair value: Level 1. Observable inputs such as quoted prices in active markets; Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The Company’s financial instruments consisted of cash, operating lease right-of-use assets, net, accounts payable and accrued expenses, notes payables, and operating lease liabilities. The estimated fair value of cash, operating lease right-of-use assets, net, and notes payables approximate its carrying amount due to the short maturity of these instruments.
Leases	Leases In accordance with ASC 842, Leases, the Company determines whether an arrangement contains a lease at inception. A lease is a contract that provides the right to control an identified asset for a period of time in exchange for consideration. For identified leases, the Company determines whether it should be classified as an operating or finance lease. Operating leases are recorded in the balance sheet as: right-of-use asset (“ROU asset”) and operating lease liability. An ROU asset represents the Company’s right to use an underlying asset for the lease term and an operating lease liability represents the Company’s obligation to make lease payments arising from the lease. ROU assets and operating lease liabilities are recognized at the commencement date of the lease and measured based on the present value of lease payments over the lease term. The ROU asset also includes deferred rent liabilities. The Company’s lease arrangements generally do not provide an implicit interest rate. As a result, in such situations the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company includes options to extend or terminate the lease when it is reasonably certain that it will exercise that option in the measurement of its ROU asset and operating lease liability. Lease expense for the operating lease is recognized on a straight-line basis over the lease term. The Company has a lease agreement with lease and non-lease components, which are accounted for as a single lease component.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 also requires new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2020, with early adoption permitted. The Company evaluated ASU 2016-02 and adopted this guidance as of January 1, 2019. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) In July 2018, the FASB issued ASU No. 2018-10, “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”). The amendments in ASU 2018-10 provide additional clarification and implementation guidance on certain aspects of the previously issued ASU 2016-02 and have the same effective and transition requirements as ASU 2016-02. ASU 2018-10 supersedes the current lease guidance in ASC Topic 840, Leases. Under the new guidance, lessees are required to recognize for all leases, with the exception of short-term leases, a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis. Concurrently, lessees are required to recognize a 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. ASU 2018-10 is effective for emerging growth companies for interim and annual reporting periods beginning after December 15, 2019, with early adoption permitted. The guidance is required to be applied using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative periods presented in the financial statements. The Company adopted this guidance as of January 1, 2019. In July 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842): Targeted Improvements,” (“ASU 2018-11”). The amendments in ASU 2018-11 related to transition relief on comparative reporting at adoption affect all entities with lease contracts that choose the additional transition method and separating components of a contract affect only lessors whose lease contracts qualify for the practical expedient. The amendments in ASU 2018-11 are effective for emerging growth companies for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. The Company adopted this guidance as of January 1, 2019. In March 2019, the FASB issued ASU 2019-01, “Leases (Topic 842): Codification Improvements” (“Topic 842”) (“ASU 2019-01”). These amendments align the guidance for fair value of the underlying asset by lessors that are not manufacturers or dealers in Topic 842 with that of existing guidance. As a result, the fair value of the underlying asset at lease commencement is its cost, reflecting any volume or trade discounts that may apply. However, if there has been a significant lapse of time between when the underlying asset is acquired and when the lease commences, the definition of fair value (in Topic 820, Fair Value Measurement) should be applied (Issue 1). ASU 2019-01 also requires lessors within the scope of Topic 942, Financial Services—Depository and Lending, to present all “principal payments received under leases” within investing activities (Issue 2). Finally, the ASU exempts both lessees and lessors from having to provide certain interim disclosures in the fiscal year in which a company adopts the new leases standard (Issue 3). The transition and effective date provisions apply to Issue 1 and Issue 2. They do not apply to Issue 3 because the amendments for that Issue are to the original transition requirements in Topic 842. This amendment is for fiscal years beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted. The Company evaluated ASU 2019-01 and adopted this guidance as of January 1, 2019.
COVID-19 Impact on Concentration of Risk	COVID-19 Impact on Concentration of Risk The novel coronavirus (“COVID-19”) pandemic has significantly impacted health and economic conditions throughout the United States and globally, as public concern about becoming ill with the virus has led to the issuance of recommendations and/or mandates from federal, state and local authorities to practice social distancing or self-quarantine. The Company is continually monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread, and its impact on operations, financial position, cash flows, inventory, supply chains, purchasing trends, customer payments, and the industry in general, in addition to the impact on its employees. We have experienced significant disruptions to our business due to the COVID-19 pandemic and related suggested and mandated social distancing and shelter-in-place orders.

NATURE OF OPERATIONS (Tables)

NATURE OF OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF WHOLLY OWNED SUBSIDIARIES	Yoshiharu Global Co. (“Yoshiharu”) was incorporated in the State of Delaware on December 9, 2021. Yoshiharu did not have significant transactions since formation. Yoshiharu has the following wholly owned subsidiaries: SCHEDULE OF WHOLLY OWNED SUBSIDIARIES Name Date of Formation Description of Business Global JJ Group, Inc. (“JJ”) January 8, 2015 Ramen stores located in Orange, California and Buena Park, California Global AA Group, Inc. (“AA”) July 21, 2016 Ramen store located in Whittier, California Global BB Group, Inc. (“BB”) May 19, 2017 Ramen store located in Chino Hills, California Global CC Group, Inc. (“CC”) September 23, 2019 Ramen stores located in Eastvale, California and Corona, California Global DD Group, Inc. (“DD”) December 19, 2019 Ramen store located in la Mirada, California Yoshiharu Irvine (“YI”) December 4, 2020 Ramen store located in Irvine, California Yoshiharu Cerritos (“YC”) January 21, 2021 Ramen store located in Cerritos, California Yoshiharu Clemente (“YCT”) May 2, 2022 Ramen store to be opened in San Clemente, California Yoshiharu Laguna (“YL”) May 2, 2022 Ramen store to be opened in Laguna, California Yoshiharu Ontario (“YO”) May 2, 2022 Ramen store to be opened in Ontario, California Yoshiharu Menifee (“YM”) May 2, 2022 Ramen store to be opened in Menifee, California Yoshiharu Cypress (“YCP”) January 26, 2023 Ramen store to be opened in Cypress, California

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES	SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES Furniture and equipment 5 7 Leasehold improvements Shorter of estimated useful life or term of lease Vehicle 5

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT March 31, December 31, 2023 2022 Leasehold Improvement $ 3,929,160 $ 3,533,609 Furniture and equipment 875,614 639,424 Vehicle 469,064 161,821 Total property and equipment 5,273,838 4,334,854 Accumulated depreciation (1,034,696 ) (1,176,426 ) Total property and equipment, net $ 3,969,142 $ 3,158,428

BANK NOTES PAYABLES (Tables)

BANK NOTES PAYABLES (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF BANK NOTES PAYABLE	SCHEDULE OF BANK NOTES PAYABLE March 31, December 31, 2023 2022 September 22, 2017 ($ 250,000 $ 135,789 $ 141,684 November 27, 2018 ($ 780,000 414,621 441,735 February 13, 2020 ($ 255,000 191,089 197,700 September 14, 2021 ($ 197,000 134,681 138,778 September 15, 2021 ($ 199,000 175,467 178,905 April 22, 2022 ($ 195,000 183,742 187,284 Total bank notes payables 1,235,389 1,286,086 Less - current portion (270,690 ) (265,943 ) Total bank notes payables, less current portion $ 964,699 $ 1,020,143
SCHEDULE OF FUTURE MINIMUM PAYMENTS	The following table provides future minimum payments as of March 31, 2023: SCHEDULE OF FUTURE MINIMUM PAYMENTS For the years ended Amount 2023 (remaining nine months) $ 203,018 2024 270,690 2025 257,733 2026 115,207 2027 107,664 Thereafter 281,077 Total $ 1,235,389

LOAN PAYABLES, EIDL (Tables)

LOAN PAYABLES, EIDL (Tables)	3 Months Ended
	Mar. 31, 2023
Short-Term Debt [Line Items]
SCHEDULE OF LOAN PAYABLES - EIDL	SCHEDULE OF LOAN PAYABLES - EIDL March 31, December 31, 2023 2022 June 13, 2020 ($ 150,000 $ 137,992 $ 150,000 June 13, 2020 ($ 150,000 137,992 150,000 July 15, 2020 ($ 150,000 137,992 150,000 Total loans payables, EIDL 413,482 450,000 Less - current portion (10,892 ) (39,652 ) Total loans payables, EIDL, less current portion $ 402,590 $ 410,348
SCHEDULE OF FUTURE MINIMUM PAYMENTS	The following table provides future minimum payments as of March 31, 2023: SCHEDULE OF FUTURE MINIMUM PAYMENTS For the years ended Amount 2023 (remaining nine months) $ 203,018 2024 270,690 2025 257,733 2026 115,207 2027 107,664 Thereafter 281,077 Total $ 1,235,389
Loan Payables EIDL [Member]
Short-Term Debt [Line Items]
SCHEDULE OF FUTURE MINIMUM PAYMENTS	The following table provides future minimum payments as of March 31, 2023: SCHEDULE OF FUTURE MINIMUM PAYMENTS For the years ended Amount 2023 (remaining nine months) $ 7,013 2024 15,516 2025 15,516 2026 15,516 2027 15,516 Thereafter 344,405 Total $ 413,482

RESTAURANT REVITALIZATION FUND

RESTAURANT REVITALIZATION FUND (Tables)	3 Months Ended
	Mar. 31, 2023
Short-Term Debt [Line Items]
SCHEDULE OF RESTAURANT REVITALIZED FUND	SCHEDULE OF RESTAURANT REVITALIZED FUND March 31, December 31, 2023 2022 June 1, 2021 ( 700,454 $ 700,454 $ 700,454 Total restaurant revitalization fund $ 700,454 $ 700,454 Less - current portion - - Total restaurant revitalization fund, less current portion $ 700,454 $ 700,454
SCHEDULE OF FUTURE MINIMUM PAYMENTS	The following table provides future minimum payments as of March 31, 2023: SCHEDULE OF FUTURE MINIMUM PAYMENTS For the years ended Amount 2023 (remaining nine months) $ 203,018 2024 270,690 2025 257,733 2026 115,207 2027 107,664 Thereafter 281,077 Total $ 1,235,389
Restaurant Revitalization Fund Loan [Member]
Short-Term Debt [Line Items]
SCHEDULE OF FUTURE MINIMUM PAYMENTS	The following table provides future minimum payments as of March 31, 2023: SCHEDULE OF FUTURE MINIMUM PAYMENTS For the years ended Amount 2023 (remaining nine months) $ - 2024 700,454 2025 - 2026 - 2027 - Thereafter - Total $ 700,454

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF OPERATING LEASE EXPENSE	In accordance with ASC 842, the components of lease expense were as follows: SCHEDULE OF OPERATING LEASE EXPENSE March 31, For the three months ended 2023 2022 Operating lease expense $ 231,970 $ 143,561 Total lease expense $ 231,970 $ 143,561
SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASES	In accordance with ASC 842, other information related to leases was as follows: SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASES For the three months ended 2023 2022 Operating cash flows from operating leases $ 178,693 $ 113,574 Cash paid for amounts included in the measurement of lease liabilities $ 178,693 $ 113,574 Weighted-average remaining lease term—operating leases 8.7 Weighted-average discount rate—operating leases 7 %
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS	SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Operating Year ending: Lease 2023 (remaining nine months) $ 647,615 2024 893,761 2025 923,862 2026 919,143 2027 882,733 Thereafter 4,294,398 Total undiscounted cash flows $ 8,561,512 Reconciliation of lease liabilities: Weighted-average remaining lease terms 8.7 Weighted-average discount rate 7 % Present values $ 6,626,267 Lease liabilities—current 518,574 Lease liabilities—long-term 6,107,693 Lease liabilities—total $ 6,626,267 Difference between undiscounted and discounted cash flows $ 1,935,245

SCHEDULE OF WHOLLY OWNED SUBSID

SCHEDULE OF WHOLLY OWNED SUBSIDIARIES (Details)	3 Months Ended
	Mar. 31, 2023
Global JJ Group Inc [Member]
Name of subsidiary	Global JJ Group, Inc. (“JJ”)
Date of formation	Jan. 08, 2015
Description of business	Ramen stores located in Orange, California and Buena Park, California
Global AA Group Inc [Member]
Name of subsidiary	Global AA Group, Inc. (“AA”)
Date of formation	Jul. 21, 2016
Description of business	Ramen store located in Whittier, California
Global BB Group Inc [Member]
Name of subsidiary	Global BB Group, Inc. (“BB”)
Date of formation	May 19, 2017
Description of business	Ramen store located in Chino Hills, California
Global CC Group Inc [Member]
Name of subsidiary	Global CC Group, Inc. (“CC”)
Date of formation	Sep. 23, 2019
Description of business	Ramen stores located in Eastvale, California and Corona, California
Global DD Group Inc [Member]
Name of subsidiary	Global DD Group, Inc. (“DD”)
Date of formation	Dec. 19, 2019
Description of business	Ramen store located in la Mirada, California
Yoshiharu Irvine [Member]
Name of subsidiary	Yoshiharu Irvine (“YI”)
Date of formation	Dec. 04, 2020
Description of business	Ramen store located in Irvine, California
Yoshiharu Cerritos [Member]
Name of subsidiary	Yoshiharu Cerritos (“YC”)
Date of formation	Jan. 21, 2021
Description of business	Ramen store located in Cerritos, California
Yoshiharu Clements [Member]
Name of subsidiary	Yoshiharu Clemente (“YCT”)
Date of formation	May 02, 2022
Description of business	Ramen store to be opened in San Clemente, California
Yoshiharu Laguna [Member]
Name of subsidiary	Yoshiharu Laguna (“YL”)
Date of formation	May 02, 2022
Description of business	Ramen store to be opened in Laguna, California
Yoshiharu Ontario [Member]
Name of subsidiary	Yoshiharu Ontario (“YO”)
Date of formation	May 02, 2022
Description of business	Ramen store to be opened in Ontario, California
Yoshiharu Menifee [Member]
Name of subsidiary	Yoshiharu Menifee (“YM”)
Date of formation	May 02, 2022
Description of business	Ramen store to be opened in Menifee, California
Yoshiharu Cypress [Member]
Name of subsidiary	Yoshiharu Cypress (“YCP”)
Date of formation	Jan. 26, 2023
Description of business	Ramen store to be opened in Cypress, California

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative) - Mr. Chae [Member] - shares		1 Months Ended
	Dec. 09, 2021	Oct. 31, 2021
Ownership percentage	100%	100%
Issuance of shares	9,450,900	3,205,000
Issuance of shares for intellectual property		6,245,900
Maximum [Member]
Issuance of shares		9,450,900

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES (Details)	3 Months Ended
	Mar. 31, 2023
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life	Shorter of estimated useful life or term of lease
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life	5 years

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Property, Plant and Equipment [Line Items]
Marketing costs		$ 26,342	$ 35,666
Unrecognized tax benefits		$ 0
IPO [Member] | Warrant [Member]
Property, Plant and Equipment [Line Items]
Share price per share	$ 5
Sale of stock,percentage	5%
IPO [Member] | Underwriters [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Option to purchase shares	441,000
IPO [Member] | Common Class A [Member]
Property, Plant and Equipment [Line Items]
Option to purchase shares	2,940,000
Share price per share	$ 4
Issuance of shares gross proceeds	$ 11,760,000
Net proceeds from sale of stock	10,300,000
Commissiona and other offering expense	$ 1,500,000
Sale of stock,percentage	15%
IPO [Member] | Common Class A [Member] | Warrant [Member]
Property, Plant and Equipment [Line Items]
Sale of stock,percentage	125%

SCHEDULE OF PROPERTY AND EQUI_2

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 5,273,838	$ 4,334,854
Accumulated depreciation	(1,034,696)	(1,176,426)
Total property and equipment, net	3,969,142	3,158,428
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	3,929,160	3,533,609
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	875,614	639,424
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 469,064	$ 161,821

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 128,270	$ 385,117	$ 658,371

LINE OF CREDIT (Details Narrati

LINE OF CREDIT (Details Narrative) - Line of Credit [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Line of credit	$ 1,000,000
Line of credit facility interest rate during period	5.50%
Interest bearing domestic deposit certificates of deposits	$ 1,000,000
Line of credit facility average outstanding amount	$ 800,000	$ 300,000

SCHEDULE OF BANK NOTES PAYABLE

SCHEDULE OF BANK NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Total bank notes payables	$ 1,235,389	$ 1,286,086
Less - current portion	(270,690)	(265,943)
Total bank notes payables, less current portion	964,699	1,020,143
September 22, 2017 [Memeber]
Short-Term Debt [Line Items]
Total bank notes payables	135,789	141,684
November 27, 2018 [Member]
Short-Term Debt [Line Items]
Total bank notes payables	414,621	441,735
February 13, 2020 [Member]
Short-Term Debt [Line Items]
Total bank notes payables	191,089	197,700
September 14, 2021 [Member]
Short-Term Debt [Line Items]
Total bank notes payables	134,681	138,778
September 15, 2021 [Member]
Short-Term Debt [Line Items]
Total bank notes payables	175,467	178,905
April 22, 2022 [Memebr]
Short-Term Debt [Line Items]
Total bank notes payables	$ 183,742	$ 187,284

SCHEDULE OF BANK NOTES PAYABL_2

SCHEDULE OF BANK NOTES PAYABLE (Details) (Parenthetical)	Mar. 31, 2023 USD ($)
September 22, 2017 [Memeber]
Short-Term Debt [Line Items]
Notes payable	$ 250,000
November 27, 2018 [Member]
Short-Term Debt [Line Items]
Notes payable	780,000
February 13, 2020 [Member]
Short-Term Debt [Line Items]
Notes payable	255,000
September 14, 2021 [Member]
Short-Term Debt [Line Items]
Notes payable	197,000
September 15, 2021 [Member]
Short-Term Debt [Line Items]
Notes payable	199,000
April 22, 2022 [Memebr]
Short-Term Debt [Line Items]
Notes payable	$ 195,000

SCHEDULE OF FUTURE MINIMUM PAYM

SCHEDULE OF FUTURE MINIMUM PAYMENTS (Details)	Mar. 31, 2023 USD ($)
Loan Payables EIDL [Member]
Short-Term Debt [Line Items]
2023 (remaining nine months)	$ 7,013
2024	15,516
2025	15,516
2026	15,516
2027	15,516
Thereafter	344,405
Total	413,482
Restaurant Revitalization Fund Loan [Member]
Short-Term Debt [Line Items]
2023 (remaining nine months)
2024	700,454
2025
2026
2027
Thereafter
Total	700,454
Notes Payable to Banks [Member]
Short-Term Debt [Line Items]
2023 (remaining nine months)	203,018
2024	270,690
2025	257,733
2026	115,207
2027	107,664
Thereafter	281,077
Total	$ 1,235,389

BANK NOTES PAYABLES (Details Na

BANK NOTES PAYABLES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Apr. 22, 2022	Sep. 15, 2021	Sep. 14, 2021	Feb. 13, 2020	Nov. 27, 2018	Sep. 22, 2017
September 22, 2017 [Memeber]
Short-Term Debt [Line Items]
Loan amount	$ 135,789	$ 141,684						$ 250,000
Payment of loan								$ 3,092.90
Interest rate percentage								10%
November 27, 2018 [Member]
Short-Term Debt [Line Items]
Loan amount	414,621	441,735					$ 780,000
Payment of loan							$ 11,818.08
Interest rate percentage							7%
February 13, 2020 [Member]
Short-Term Debt [Line Items]
Loan amount	191,089	197,700				$ 255,000
Payment of loan						$ 3,174.86
Interest rate percentage						975%
September 14, 2021 [Member]
Short-Term Debt [Line Items]
Loan amount	134,681	138,778			$ 197,000
Payment of loan					$ 2,382.96
Interest rate percentage					9.50%
Loan received	159,000	197,000
September 15, 2021 [Member]
Short-Term Debt [Line Items]
Loan amount	175,467	178,905		$ 199,000
Payment of loan				$ 2,501.51
Interest rate percentage				9.50%
Loan received	197,000	199,000
April 22, 2022 [Memebr]
Short-Term Debt [Line Items]
Loan amount	$ 183,742	$ 187,284	$ 195,000
Payment of loan			$ 2,500.91
Interest rate percentage			9.50%

LOAN PAYABLES, PPP (Details Nar

LOAN PAYABLES, PPP (Details Narrative) - USD ($)	Feb. 24, 2022	Feb. 09, 2022	Feb. 01, 2022	Mar. 31, 2023	Jun. 01, 2021	Feb. 16, 2021
Global AA Group Inc [Member] | Paycheck Protection Program Loan [Member]
Loan amount			$ 131,600			$ 131,600
Interest rate percentage						1%
Interest amount			$ 1,262
Global JJ Group Inc [Member]
Loan amount				$ 700,454	$ 700,454
Interest rate percentage					0%
Global JJ Group Inc [Member] | Paycheck Protection Program Loan [Member]
Loan amount		$ 87,600				$ 166,700
Interest rate percentage						1%
Interest amount		$ 859
Global BB Group Inc [Member] | Paycheck Protection Program Loan [Member]
Loan amount	$ 166,700					$ 87,600
Interest rate percentage						1%
Interest amount	$ 1,704

SCHEDULE OF LOAN PAYABLES - EID

SCHEDULE OF LOAN PAYABLES - EIDL (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Total loans payables, EIDL	$ 413,482	$ 450,000
Less - current portion	(10,892)	(39,652)
Total loans payables, EIDL, less current portion	402,590	410,348
Global AA Group Inc [Member]
Total loans payables, EIDL	137,992	150,000
Global BB Group Inc [Member]
Total loans payables, EIDL	137,992	150,000
Global JJ Group Inc [Member]
Total loans payables, EIDL	$ 137,992	$ 150,000

SCHEDULE OF LOAN PAYABLES - E_2

SCHEDULE OF LOAN PAYABLES - EIDL (Details) (Parenthetical)	Mar. 31, 2023 USD ($)
Global AA Group Inc [Member]
EIDL loan amount	$ 150,000
Global BB Group Inc [Member]
EIDL loan amount	150,000
Global JJ Group Inc [Member]
EIDL loan amount	$ 150,000

LOAN PAYABLES, EIDL (Details Na

LOAN PAYABLES, EIDL (Details Narrative) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Jun. 01, 2021	May 14, 2021	Jul. 15, 2020	Jun. 13, 2020
Global AA Group Inc [Member] | Economic Injury Disaster Loan [Member]
Loan amount	$ 137,992	$ 150,000		$ 731		$ 150,000
Interest rate percentage						3.75%
Loan received						$ 10,000
Global BB Group Inc [Member] | Economic Injury Disaster Loan [Member]
Loan amount	137,992	150,000		731		$ 150,000
Interest rate percentage						3.75%
Loan received						$ 10,000
Global JJ Group Inc [Member]
Loan amount	700,454		$ 700,454
Interest rate percentage			0%
Global JJ Group Inc [Member] | Economic Injury Disaster Loan [Member]
Loan amount	$ 137,498	$ 150,000		$ 731	$ 150,000
Interest rate percentage					3.75%

SCHEDULE OF RESTAURANT REVITALI

SCHEDULE OF RESTAURANT REVITALIZED FUND (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Total restaurant revitalization fund	$ 700,454	$ 700,454
Less - current portion
Total restaurant revitalization fund, less current portion	700,454	700,454
Global JJ Group Inc [Member]
Total restaurant revitalization fund	$ 700,454	$ 700,454

SCHEDULE OF RESTAURANT REVITA_2

SCHEDULE OF RESTAURANT REVITALIZATION FUND (Details) (Parenthetical) - USD ($)	Mar. 31, 2023	Jun. 01, 2021
Global JJ Group Inc [Member]
Loan amount	$ 700,454	$ 700,454

RESTAURANT REVITALIZATION FUN_2

RESTAURANT REVITALIZATION FUND (Details Narrative) - Global JJ Group Inc [Member] - USD ($)	Mar. 31, 2023	Jun. 01, 2021
Loan amount	$ 700,454	$ 700,454
Interest rate percentage		0%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended			3 Months Ended
	Dec. 09, 2021	Sep. 30, 2022	Dec. 31, 2021	Oct. 31, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Other Liability, Current, Related and Nonrelated Party Status [Extensible Enumeration]					us-gaap:RelatedPartyMember		us-gaap:RelatedPartyMember
Due to related party					$ 16,967		$ 172,720
Capital Distributions						$ 0
Private Placement [Member]
Sale of stock			670,000
Sale of stock price per share			$ 2
Total proceeds of shares			$ 1,340,000			$ 1,340,000
IPO [Member] | Common Class A [Member]
Issuance of shares		2,940,000
Sale of stock price per share		$ 4
Common stock, shares, exchanged		1,000,000
IPO [Member] | Common Class B [Member]
Common stock, shares, exchanged		1,000,000
Mr. Chae [Member]
Ownership percentage	100%			100%
Issuance of shares	9,450,900			3,205,000
Issuance of shares for intellectual property				6,245,900
Redemption of shares	670,000
Mr. Chae [Member] | Maximum [Member]
Issuance of shares				9,450,900

SCHEDULE OF OPERATING LEASE EXP

SCHEDULE OF OPERATING LEASE EXPENSE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Operating lease expense	$ 231,970	$ 143,561
Total lease expense	$ 231,970	$ 143,561

SCHEDULE OF OTHER INFORMATION R

SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Operating cash flows from operating leases	$ 178,693	$ 113,574
Cash paid for amounts included in the measurement of lease liabilities	$ 178,693	$ 113,574
Weighted-average remaining lease term-operating leases	8 years 8 months 12 days	8 years 8 months 12 days
Weighted-average discount rate-operating leases	7%	7%

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
2023 (remaining nine months)	$ 647,615
2024	893,761
2025	923,862
2026	919,143
2027	882,733
Thereafter	4,294,398
Total undiscounted cash flows	$ 8,561,512
Weighted-average remaining lease terms	8 years 8 months 12 days		8 years 8 months 12 days
Weighted-average discount rate	7%		7%
Lease liabilities—total	$ 6,626,267
Lease liabilities—current	518,574	$ 458,803
Lease liabilities—long-term	6,107,693	$ 6,261,767
Difference between undiscounted and discounted cash flows	$ 1,935,245

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2022
Class of Stock [Line Items]
Compensation expense			$ 112,048
Mr. Chae [Member]
Class of Stock [Line Items]
Ownership percentage			25%
Private Placement [Member]
Class of Stock [Line Items]
Sale of stock		670,000
Share price per share		$ 2			$ 2
Total proceeds of shares		$ 1,340,000		$ 1,340,000
IPO [Member] | Warrant [Member]
Class of Stock [Line Items]
Share price per share	$ 5
Sale of stock,percentage	5%
IPO [Member] | Underwriters [Member] | Maximum [Member]
Class of Stock [Line Items]
Option to purchase shares	441,000
Common Class A [Member]
Class of Stock [Line Items]
Common stock, shares authorized			49,000,000			49,000,000
Common stock, par value			$ 0.0001			$ 0.0001
Common Class A [Member] | IPO [Member]
Class of Stock [Line Items]
Share price per share	$ 4
Option to purchase shares	2,940,000
Issuance of shares gross proceeds	$ 11,760,000
Net proceeds from sale of stock	10,300,000
Commissiona and other offering expense	$ 1,500,000
Issued shares	549,100
Compensation expense					$ 1,100,000
Share price	$ 2
Sale of stock,percentage	15%
Common stock, shares, exchanged	1,000,000
Common Class A [Member] | IPO [Member] | Warrant [Member]
Class of Stock [Line Items]
Sale of stock,percentage	125%
Common Class B [Member]
Class of Stock [Line Items]
Common stock, shares authorized			1,000,000			1,000,000
Common stock, par value			$ 0.0001			$ 0.0001
Common stock, voting rights			The holders of class B common stock are entitled to 10 votes per share
Common Class B [Member] | IPO [Member]
Class of Stock [Line Items]
Common stock, shares, exchanged	1,000,000