Yoshiharu Global (YOSH) 10-Q 13 Aug 24 2024 Q1 Quarterly report Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2024 shares
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
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	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Common Class A [Member]
Entity Common Stock, Shares Outstanding	1,242,722
Common Class B [Member]
Entity Common Stock, Shares Outstanding	100,000

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current Assets:
Cash	$ 1,355,738	$ 1,462,326
Accounts receivable	94,135
Inventories	77,151	73,023
Total current assets	1,527,024	1,535,349
Non-Current Assets:
Property and equipment, net	4,278,910	4,092,950
Operating lease right-of-use asset	5,322,909	5,459,708
Other assets	1,584,395	1,931,357
Total non-current assets	11,186,214	11,484,015
Total assets	12,713,238	13,019,364
Current liabilities:
Accounts payable and accrued expenses	674,989	647,811
Line of credit	1,000,000	1,000,000
Current portion of operating lease liabilities	589,561	572,230
Current portion of bank notes payables	685,978	414,378
Current portion of loan payable, EIDL	7,931	10,536
Loans payable to financial institutions	365,470	534,239
Other payables	65,700	65,700
Total current liabilities	3,470,726	3,269,060
Operating lease liabilities, less current portion	5,534,934	5,689,535
Bank notes payables, less current portion	1,450,826	991,951
Loan payable, EIDL, less current portion	415,329	415,329
Total liabilities	10,871,815	10,365,885
Commitments and Contingencies
Stockholders’ equity
Additional paid-in capital	12,058,267	11,994,119
Accumulated deficit	(10,216,978)	(9,340,773)
Total stockholders’ equity	1,841,423	2,653,479
Total liabilities and stockholders’ equity	12,713,238	13,019,364
Common Class A [Member]
Stockholders’ equity
Common Stock, value	124	123
Common Class B [Member]
Stockholders’ equity
Common Stock, value	10	10
Related Party [Member]
Current liabilities:
Due to related party	$ 81,097	$ 24,176

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
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	1,242,722	1,230,246
Common stock, shares outstanding	1,242,722	1,230,246
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	100,000	100,000
Common stock, shares outstanding	100,000	100,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenue:
Food and beverage	$ 2,811,609	$ 2,479,574
Revenue from Contract with Customer, Product and Service [Extensible Enumeration]	Food and Beverage [Member]	Food and Beverage [Member]
Total revenue	$ 2,811,609	$ 2,479,574
Restaurant operating expenses:
Food, beverages and supplies	667,892	651,446
Labor	1,286,534	1,138,067
Rent and utilities	318,568	298,463
Delivery and service fees	143,361	147,837
Depreciation	170,682	128,270
Total restaurant operating expenses	2,587,037	2,364,083
Net operating restaurant operating income (loss)	224,572	115,491
Operating expenses:
General and administrative	920,401	1,060,453
Related party compensation	42,154	112,048
Advertising and marketing	33,904	26,342
Total operating expenses	996,459	1,198,843
Loss from operations	(771,887)	(1,083,352)
Other income (expense):
Interest	(104,318)	(61,137)
Total other income (expense), net	(104,318)	(61,137)
Loss before income taxes	(876,205)	(1,144,489)
Income tax provision
Net income (loss)	$ (876,205)	$ (1,144,489)
Income (loss) per share:
Loss per share Basic	$ (0.65)	$ (1.01)
Loss per share Diluted	$ (0.65)	$ (1.01)
Weighted average number of common shares outstanding:
Weighted average number of common shares outstanding Basic	1,341,488	1,136,274
Weighted average number of common shares outstanding Diluted	1,341,488	1,136,274

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]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 123	$ 10	$ 11,938,119	$ (6,300,409)	$ 5,637,843
Balance, shares at Dec. 31, 2022	1,228.846	100,000
Net loss				(1,144,489)	(1,144,489)
Balance at Mar. 31, 2023	$ 123	$ 10	11,938,119	(7,445,871)	4,493,354
Balance, shares at Mar. 31, 2023	1,228,846	100,000
Balance at Dec. 31, 2023	$ 123	$ 10	11,994,119	(9,340,773)	2,653,479
Balance, shares at Dec. 31, 2023	1,230,246	100,000
Issuance of Class A Common Stock	$ 1		64,148		64,149
Issuance of Class A Common Stock, shares	12,476
Net loss				(876,205)	(876,205)
Balance at Mar. 31, 2024	$ 124	$ 10	$ 12,058,267	$ (10,216,978)	$ 1,841,423
Balance, shares at Mar. 31, 2024	1,242,722	100,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Cash flows from operating activities:
Net loss	$ (876,205)	$ (1,144,489)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	170,682	128,270	$ 545,549
Changes in assets and liabilities:
Accounts receivable	(94,135)
Inventories	(4,128)	6,337
Other assets	346,962	(709,109)
Accounts payable and accrued expenses	26,707	41,684
Due to related party	56,921	(155,753)
Other payables		64,258
Net cash used in operating activities	(373,196)	(1,768,802)
Cash flows from investing activities:
Purchases of property and equipment	(356,642)	(938,984)
Net cash used in investing activities	(356,642)	(938,984)
Cash flows from financing activities:
Advance from line of credit		500,000
Proceeds from borrowings	812,000
Repayments on bank notes payables	(84,130)	(87,215)
Repayment of loan payable to financial institutions	(168,769)
Proceeds from sale of common shares	64,149
Net cash provided by financing activities	623,250	412,785
Net decrease in cash	(106,588)	(2,295,001)
Cash – beginning of period	1,462,326	6,138,786	6,138,786
Cash – end of period	1,355,738	3,843,785	$ 1,462,326
Cash paid during the periods for:
Interest	104,318	61,137
Income taxes

NATURE OF OPERATIONS

NATURE OF OPERATIONS	3 Months Ended
	Mar. 31, 2024
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 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 Garden Grove (“YG”) July 27, 2022 Ramen store to be opened in Garden Grove, 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 On November 22, 2023, the Company filed a Certificate of Amendment (the “Certificate of Amendment”) to the Company’s Amended and Restated Certificate of Incorporation to effect a reverse stock split of its issued Class A common stock and Class B common stock together with the Class A common stock, “Common Stock”), in the ratio of 1-for-10 (the “Reverse Stock Split”) effective at 11:59 p.m. eastern on November 27, 2023. The Common Stock began trading on a split-adjusted basis at the market open on Tuesday, November 28, 2023. No fractional shares were issued as a result of the Reverse Stock Split. Instead, any fractional shares that would have resulted from the Reverse Stock Split were rounded up to the next whole number. As a result, total of 34,846 1,230,246 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2024
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, 2024 and December 31, 2023 and for the three months ended March 31, 2024 and 2023. 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 $ 34,000 26,000 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 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 unrecognized tax benefits identified or recorded as liabilities as of March 31, 2023. 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. 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 The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2024
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, 2024 2023 Leasehold Improvement $ 4,736,194 $ 4,447,705 Furniture and equipment 970,889 902,736 Vehicle 438,521 438,521 Total property and equipment 6,145,604 5,788,962 Accumulated depreciation (1,866,694 ) (1,696,012 ) Total property and equipment, net $ 4,278,910 $ 4,092,950 Total depreciation was $ 170,682 545,549

OTHER ASSETS

OTHER ASSETS	3 Months Ended
	Mar. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER ASSETS	4. OTHER ASSETS Other assets consisted of the following: SCHEDULE OF OTHER ASSETS March 31 December 31, 2024 2023 Escrow deposit to acquire assets from Las Vegas restaurants $ 729,352 $ 729,352 Security deposits 220,543 209,844 Tenant improvement receivable 370,335 370,335 Loan to Won Zo Whittier 100,300 100,300 Others 163,865 521,526 Total other assets $ 1,584,395 $ 1,931,357

LINE OF CREDIT

LINE OF CREDIT	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
LINE OF CREDIT	5. LINE OF CREDIT The Company has a $ 1,000,000 5.50 1,000,000 The line of credit expires in December 2024 1,000,000 1,000,000 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

BANK NOTES PAYABLES

BANK NOTES PAYABLES	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
BANK NOTES PAYABLES	6. BANK NOTES PAYABLES SCHEDULE OF BANK NOTES PAYABLE March 31, December 31, 2024 2023 November 27, 2018 ($ 780,000 $ 301,723 $ 331,022 September 14, 2021 ($ 197,000 160,965 164,418 April 22, 2022 ($ 195,000 171,236 174,492 May 22, 2023 ($ 138,000 116,235 121,951 May 22, 2023 ($ 196,000 165,052 173,169 May 22, 2023 ($ 178,000 150,889 158,309 September 13, 2023 ($ 150,000 135,352 141,484 September 13, 2023 ($ 150,000 135,352 141,484 March 22, 2024 ($ 150,000 150,000 - March 22, 2024 ($ 150,000 150,000 - January 30, 2024 ($ 500,000 500,000 - Total bank notes payables 2,136,804 1,406,329 Less - current portion (685,978 ) (414,378 ) Total bank notes payables, less current portion $ 1,450,826 $ 991,951 The following table provides future minimum payments as of March 31, 2024: SCHEDULE OF FUTURE MINIMUM PAYMENTS For the years ended Amount 2024 (remaining nine months) $ 685,978 2025 539,638 2026 242,225 2027 242,225 2028 150,173 Thereafter 276,565 Total $ 2,136,804 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 $ 780,000 301,723 331,022 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 $ 12,571.15 10.25 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 6. BANK NOTES PAYABLES (Continued) 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 $ 197,000 160,965 164,418 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 $ 2,575.46 10.50 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 $ 195,000 171,236 174,492 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 $ 2,599.50 10.50 May 22, 2023– $138,000 – Global BB Group, Inc. On May 22, 2023, Global BB Group, Inc. (the “BB”) executed the standard loan documents required for securing a loan of $ 138,000 116,235 121,951 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 $ 2,892.36 9.75 May 22, 2023– $196,000 – Global CC Group, Inc. On May 22, 2023, Global CC Group, Inc. (the “CC”) executed the standard loan documents required for securing a loan of $ 196,000 165,052 173,169 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 $ 4,107.11 9.75 May 22, 2023– $178,000 – Global DD Group, Inc. On May 22, 2023, Global DD Group, Inc. (the “DD”) executed the standard loan documents required for securing a loan of $ 178,000 150,889 158,309 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 $ 3,754.68 9.75 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 6. BANK NOTES PAYABLES (Continued) September 13, 2023– $150,000 – Yoshiharu Garden Grove On September 13, 2023, Yoshiharu Garden Grove (the “YG”) executed the standard loan documents required for securing a loan of $ 150,000 135,352 141,484 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 $ 3,160.82 9.50 September 13, 2023– $150,000 – Yoshiharu Laguna On September 13, 2023, Yoshiharu Laguna (the “YL”) executed the standard loan documents required for securing a loan of $ 150,000 135,352 141,484 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 $ 3,160.82 9.50 March 22, 2024– $150,000 – Yoshiharu Menifee On March,22, 2024, Yoshiharu Menifee (the “YM”) executed the standard loan documents required for securing a loan of $ 150,000 150,000 0 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 $ 3,150.28 9.50 March 22, 2024– $150,000 – Yoshiharu San Clemente On March,22, 2024, Yoshiharu San Clemente (the “YCT”) executed the standard loan documents required for securing a loan of $ 150,000 150,000 0 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 $ 3,150.28 9.50 January 30, 2024– $500,000 – Yoshiharu On January 30, 2024, Yoshiharu Global Co. (the “Yoshiharu”) executed the standard loan documents required for securing a loan of $ 500,000 500,000 0 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 $ 3,160.82 9.50 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

LOAN PAYABLES, EIDL

LOAN PAYABLES, EIDL	3 Months Ended
	Mar. 31, 2024
Loan Payables Eidl
LOAN PAYABLES, EIDL	7. LOAN PAYABLES, EIDL SCHEDULE OF LOAN PAYABLES - EIDL March 31, December 31, 2024 2023 June 13, 2020 ($ 150,000 $ 141,237 $ 142,104 June 13, 2020 ($ 150,000 141,252 142,119 July 15, 2020 ($ 150,000 140,771 141,642 Total loans payables, EIDL 423,260 425,865 Less - current portion (7,931 ) (10,536 ) Total loans payables, EIDL, less current portion $ 415,329 $ 415,329 The following table provides future minimum payments as of March 31, 2024: SCHEDULE OF FUTURE MINIMUM PAYMENT For the years ended Amount 2024 (remaining nine months) $ 7,931 2025 10,928 2026 11,345 2027 11,777 2028 12,227 Thereafter 369,052 Total $ 423,260 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 May 14, 2021 731 thirty years 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. 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 May 14, 2021 731 thirty years 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. 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 May 14, 2021 731 thirty years NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

LOANS PAYABLE TO FINANCIAL INST

LOANS PAYABLE TO FINANCIAL INSTITUTIONS	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
LOANS PAYABLE TO FINANCIAL INSTITUTIONS	8. LOANS PAYABLE TO FINANCIAL INSTITUTIONS Loans payable to financial institutions consist of the following: SCHEDULE OF LOANS PAYABLE FINANCIAL INSTITUTIONS March 31, December 31, November 17, 2023 ($ 76,400 76,400 44.17 93,972 November 11, 2024 39,118 65,896 November 17, 2023 ($ 115,600 115,600 43.01 142,188 November 11, 2024 68,242 101,649 November 21, 2023 ($ 91,000 91,000 46.27 113,750 November 15, 2024 69,899 85,080 November 30, 2023 ($ 132,100 132,100 43.39 162,483 November 24, 2024 86,919 123,276 November 20, 2023 ($ 89,400 89,400 44.54 110,856 November 14, 2024 55,022 81,299 November 20, 2023 ($ 90,900 90,900 43.99 111,807 November 14, 2024 46,270 77,039 Total loan payable $ 365,470 $ 534,239

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	9. RELATED PARTY TRANSACTIONS The Company had the following related party transactions: ● Due to related party 81,097 24,176 ● Related party compensation 42,154 112,048 ● 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

INCOME TAX

INCOME TAX	3 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAX	10. INCOME TAX Total income tax (benefit) expense consists of the following: SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE For the Three Months Ended March 31, 2024 2023 Current provision (benefit): Federal $ - $ - State - - Total current provision (benefit) - - Deferred provision (benefit): Federal - - State - - Total deferred provision (benefit) - - Total tax provision (benefit) $ - $ - A reconciliation of the Company’s effective tax rate to the statutory federal rate is as follows: SCHEDULE OF RECONCILIATION EFFECTIVE TAX RATE TO THE STATUTORY FEDERAL RATE March 31, 2024 2023 Statutory federal rate 21.00 % 21.00 % State income taxes net of federal income tax benefit and others 8.84 % 8.84 % Permanent differences for tax purposes and others - % - % Change in valuation allowance -29.84 % -29.84 % Effective tax rate 0.00 % 0 % NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 10. INCOME TAX (Continued) The income tax benefit differs from the amount computed by applying the U.S. federal statutory tax rate of 21 8.84 SCHEDULE OF INCOME TAX BENEFIT DIFFERS FROM THE AMOUNT COMPUTED March 31, 2024 December 31, 2023 Deferred tax assets: Net operating loss $ 1,622,000 $ 1,438,000 Other temporary differences - - Total deferred tax assets 1,622,000 1,438,000 Less – valuation allowance (1,622,000 ) (1,438,000 ) Total deferred tax assets, net of valuation allowance $ - $ - Deferred income taxes reflect the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The components of deferred tax assets and liabilities are as follows: As of December 31, 2023, the Company had available net operating loss carryovers of approximately $ 6,849,000 The Company files income tax returns in the U.S. federal jurisdiction and California and is subject to income tax examinations by federal tax authorities for tax year ended 2018 and later and subject to California authorities for tax year ended 2017 and later. The Company currently is not under examination by any tax authority. The Company’s policy is to record interest and penalties on uncertain tax positions as income tax expense. As of March 31, 2024 and December 31, 2023, the Company has no accrued interest or penalties related to uncertain tax positions. As of March 31, 2024, the Company had cumulative net operating loss carryforwards for federal tax purposes of approximately $ 7,725,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	11. 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. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 11. COMMITMENTS AND CONTINGENCIES (Continued) In accordance with ASC 842, the components of lease expense were as follows: SCHEDULE OF OPERATING LEASE EXPENSE For the three months ended 2024 2023 March 31, For the three months ended 2024 2023 Operating lease expense $ 245,587 $ 231,970 Total lease expense $ 245,587 $ 231,970 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 2024 2023 Operating cash flows from operating leases $ 221,460 $ 178,693 Cash paid for amounts included in the measurement of lease liabilities $ 221,460 $ 178,693 Weighted-average remaining lease term—operating leases 7.8 Weighted-average discount rate—operating leases 7 % SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Operating Year ending: Lease 2024 (remaining nine months) $ 672,302 2025 923,862 2026 919,143 2027 882,733 2028 862,836 Thereafter 3,431,562 Total undiscounted cash flows $ 7,692,438 Reconciliation of lease liabilities: Weighted-average remaining lease terms 7.8 Weighted-average discount rate 7 % Present values $ 6,124,495 Lease liabilities—current 589,561 Lease liabilities—long-term 5,534,934 Lease liabilities—total $ 6,124,495 Difference between undiscounted and discounted cash flows $ 1,567,945 NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	12. STOCKHOLDERS’ EQUITY Class A Common Stock The Company has authorization to issue and have outstanding at any one time 49,000,000 0.0001 Each share of class A common stock entitles its holder to one vote on all matters to be voted on by stockholders generally 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 On November 22, 2023, the Company filed the Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation to effect the Reverse Stock Split of its issued Common Stock in the ratio of 1-for-10 effective at 11:59 p.m. eastern on November 27, 2023. The Common Stock began trading on a split-adjusted basis at the market open on Tuesday, November 28, 2023. No fractional shares were issued as a result of the Reverse Stock Split. Instead, any fractional shares that would have resulted from the Reverse Stock Split were rounded up to the next whole number. As a result, a total of 34,846 1,230,246 On January 5, 2024, the Company entered into a Securities Purchase Agreement with Alumni Capital LP, an accredited investor (“the Investor”), allowing the Company to sell up to $ 5,000,000 237,885 24,950 On January 9, 2024, Yoshiharu Global Co. issued 12,745 On April 18, 2024, the Company amended the Securities Purchase Agreement with Alumni Capital LP to extended the commitment period ending on the earlier of (i) December 31, 2024, or (ii) the date on which the Investor shall have purchased Securities pursuant to the Securities Purchase Agreement for an aggregate purchase price of the commitment amount. NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 12. 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 On November 22, 2023, the Company filed the Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation to effect the Reverse Stock Split of its issued Class B common stock in the ratio of 1-for-10 to be effective at 11:59 p.m. eastern on November 27, 2023. As a result, a total of 100,000 shares of Class B common stock were issued and outstanding as of March 31, 2024 and December 31, 2023.

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
EARNINGS PER SHARE	13. 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, 2024 and 2023.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	14. 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. Based upon the evaluation, except as disclosed below or within the footnotes, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements as of and for the three-month period ended March 31, 2024 except as follows: On May 3, 2024, the SEC barred BF Borgers CPA PC and its sole audit partner, Benjamin F. Borgers, from practicing before the SEC. Following this order, the Company’s Audit Committee unanimously decided to dismiss Borgers as their independent registered public accounting firm on May 7, 2024. Subsequently, on May 16, 2024, the Audit Committee approved the engagement of BCRG Group as the new independent auditor. During the two most recent fiscal years and up until May 16, 2024, the Company had no consultations with BCRG regarding accounting principles or audit opinions, and there were no disagreements or reportable events involving BCRG. On June 12, 2024, the Company executed an amended and restated asset purchase agreement with Mr. Jiyuck Hwang, allowing for separate closings of the restaurants at a lender’s request, effective as of April 20, 2024. The agreement involves the Company purchasing assets of three restaurant entities (Jjanga, HJH, and Aku) from Hwang for $ 1.8 600,000 1.2 0.5 three 180,000 3.6 On June 21, 2024, the Company received a notification from Nasdaq indicating that the company failed to comply with the filing requirement of Listing Rule 5250(c)(1) due to its delayed Form 10-Q for the quarter ending March 31, 2024. Nasdaq has given the company 60 days to submit a compliance plan, and if accepted, an exception period of up to 180 days (until December 16, 2024) to regain compliance. If the plan is not accepted, the Company can appeal to the Hearings Panel, but there is no assurance of a favorable outcome. Nasdaq also requires the Company to publicly announce the receipt of this notification within four days to avoid a trading halt. This disclosure was made via a Current Report on Form 8-K, with a related press release attached.

SUMMARY OF SIGNIFICANT ACCOUN_2

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 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, 2024 and December 31, 2023 and for the three months ended March 31, 2024 and 2023. 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 $ 34,000 26,000
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
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 unrecognized tax benefits identified or recorded as liabilities as of March 31, 2023.
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. 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 The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

NATURE OF OPERATIONS (Tables)

NATURE OF OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2024
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 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 Garden Grove (“YG”) July 27, 2022 Ramen store to be opened in Garden Grove, California

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2024
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, 2024
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, 2024 2023 Leasehold Improvement $ 4,736,194 $ 4,447,705 Furniture and equipment 970,889 902,736 Vehicle 438,521 438,521 Total property and equipment 6,145,604 5,788,962 Accumulated depreciation (1,866,694 ) (1,696,012 ) Total property and equipment, net $ 4,278,910 $ 4,092,950

OTHER ASSETS (Tables)

OTHER ASSETS (Tables)	3 Months Ended
	Mar. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF OTHER ASSETS	Other assets consisted of the following: SCHEDULE OF OTHER ASSETS March 31 December 31, 2024 2023 Escrow deposit to acquire assets from Las Vegas restaurants $ 729,352 $ 729,352 Security deposits 220,543 209,844 Tenant improvement receivable 370,335 370,335 Loan to Won Zo Whittier 100,300 100,300 Others 163,865 521,526 Total other assets $ 1,584,395 $ 1,931,357

BANK NOTES PAYABLES (Tables)

BANK NOTES PAYABLES (Tables)	3 Months Ended
	Mar. 31, 2024
Short-Term Debt [Line Items]
SCHEDULE OF BANK NOTES PAYABLE	SCHEDULE OF BANK NOTES PAYABLE March 31, December 31, 2024 2023 November 27, 2018 ($ 780,000 $ 301,723 $ 331,022 September 14, 2021 ($ 197,000 160,965 164,418 April 22, 2022 ($ 195,000 171,236 174,492 May 22, 2023 ($ 138,000 116,235 121,951 May 22, 2023 ($ 196,000 165,052 173,169 May 22, 2023 ($ 178,000 150,889 158,309 September 13, 2023 ($ 150,000 135,352 141,484 September 13, 2023 ($ 150,000 135,352 141,484 March 22, 2024 ($ 150,000 150,000 - March 22, 2024 ($ 150,000 150,000 - January 30, 2024 ($ 500,000 500,000 - Total bank notes payables 2,136,804 1,406,329 Less - current portion (685,978 ) (414,378 ) Total bank notes payables, less current portion $ 1,450,826 $ 991,951
Notes Payable to Banks [Member]
Short-Term Debt [Line Items]
SCHEDULE OF FUTURE MINIMUM PAYMENTS	The following table provides future minimum payments as of March 31, 2024: SCHEDULE OF FUTURE MINIMUM PAYMENTS For the years ended Amount 2024 (remaining nine months) $ 685,978 2025 539,638 2026 242,225 2027 242,225 2028 150,173 Thereafter 276,565 Total $ 2,136,804

LOAN PAYABLES, EIDL (Tables)

LOAN PAYABLES, EIDL (Tables)	3 Months Ended
	Mar. 31, 2024
Short-Term Debt [Line Items]
SCHEDULE OF LOAN PAYABLES - EIDL	SCHEDULE OF LOAN PAYABLES - EIDL March 31, December 31, 2024 2023 June 13, 2020 ($ 150,000 $ 141,237 $ 142,104 June 13, 2020 ($ 150,000 141,252 142,119 July 15, 2020 ($ 150,000 140,771 141,642 Total loans payables, EIDL 423,260 425,865 Less - current portion (7,931 ) (10,536 ) Total loans payables, EIDL, less current portion $ 415,329 $ 415,329
Economic Injury Disaster Loan [Member]
Short-Term Debt [Line Items]
SCHEDULE OF FUTURE MINIMUM PAYMENT	The following table provides future minimum payments as of March 31, 2024: SCHEDULE OF FUTURE MINIMUM PAYMENT For the years ended Amount 2024 (remaining nine months) $ 7,931 2025 10,928 2026 11,345 2027 11,777 2028 12,227 Thereafter 369,052 Total $ 423,260

LOANS PAYABLE TO FINANCIAL IN_2

LOANS PAYABLE TO FINANCIAL INSTITUTIONS (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
SCHEDULE OF LOANS PAYABLE FINANCIAL INSTITUTIONS	Loans payable to financial institutions consist of the following: SCHEDULE OF LOANS PAYABLE FINANCIAL INSTITUTIONS March 31, December 31, November 17, 2023 ($ 76,400 76,400 44.17 93,972 November 11, 2024 39,118 65,896 November 17, 2023 ($ 115,600 115,600 43.01 142,188 November 11, 2024 68,242 101,649 November 21, 2023 ($ 91,000 91,000 46.27 113,750 November 15, 2024 69,899 85,080 November 30, 2023 ($ 132,100 132,100 43.39 162,483 November 24, 2024 86,919 123,276 November 20, 2023 ($ 89,400 89,400 44.54 110,856 November 14, 2024 55,022 81,299 November 20, 2023 ($ 90,900 90,900 43.99 111,807 November 14, 2024 46,270 77,039 Total loan payable $ 365,470 $ 534,239

INCOME TAX (Tables)

INCOME TAX (Tables)	3 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE	Total income tax (benefit) expense consists of the following: SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE For the Three Months Ended March 31, 2024 2023 Current provision (benefit): Federal $ - $ - State - - Total current provision (benefit) - - Deferred provision (benefit): Federal - - State - - Total deferred provision (benefit) - - Total tax provision (benefit) $ - $ -
SCHEDULE OF RECONCILIATION EFFECTIVE TAX RATE TO THE STATUTORY FEDERAL RATE	A reconciliation of the Company’s effective tax rate to the statutory federal rate is as follows: SCHEDULE OF RECONCILIATION EFFECTIVE TAX RATE TO THE STATUTORY FEDERAL RATE March 31, 2024 2023 Statutory federal rate 21.00 % 21.00 % State income taxes net of federal income tax benefit and others 8.84 % 8.84 % Permanent differences for tax purposes and others - % - % Change in valuation allowance -29.84 % -29.84 % Effective tax rate 0.00 % 0 %
SCHEDULE OF INCOME TAX BENEFIT DIFFERS FROM THE AMOUNT COMPUTED	The income tax benefit differs from the amount computed by applying the U.S. federal statutory tax rate of 21 8.84 SCHEDULE OF INCOME TAX BENEFIT DIFFERS FROM THE AMOUNT COMPUTED March 31, 2024 December 31, 2023 Deferred tax assets: Net operating loss $ 1,622,000 $ 1,438,000 Other temporary differences - - Total deferred tax assets 1,622,000 1,438,000 Less – valuation allowance (1,622,000 ) (1,438,000 ) Total deferred tax assets, net of valuation allowance $ - $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2024
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 For the three months ended 2024 2023 March 31, For the three months ended 2024 2023 Operating lease expense $ 245,587 $ 231,970 Total lease expense $ 245,587 $ 231,970
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 2024 2023 Operating cash flows from operating leases $ 221,460 $ 178,693 Cash paid for amounts included in the measurement of lease liabilities $ 221,460 $ 178,693 Weighted-average remaining lease term—operating leases 7.8 Weighted-average discount rate—operating leases 7 %
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS	SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Operating Year ending: Lease 2024 (remaining nine months) $ 672,302 2025 923,862 2026 919,143 2027 882,733 2028 862,836 Thereafter 3,431,562 Total undiscounted cash flows $ 7,692,438 Reconciliation of lease liabilities: Weighted-average remaining lease terms 7.8 Weighted-average discount rate 7 % Present values $ 6,124,495 Lease liabilities—current 589,561 Lease liabilities—long-term 5,534,934 Lease liabilities—total $ 6,124,495 Difference between undiscounted and discounted cash flows $ 1,567,945

SCHEDULE OF WHOLLY OWNED SUBSID

SCHEDULE OF WHOLLY OWNED SUBSIDIARIES (Details)	3 Months Ended
	Mar. 31, 2024
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 Clemente [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 Garden Grove [Member]
Name of subsidiary	Yoshiharu Garden Grove (“YG”)
Date of formation	Jul. 27, 2022
Description of business	Ramen store to be opened in Garden Grove, California

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative) - shares				1 Months Ended
	Dec. 31, 2023	Nov. 22, 2023	Dec. 09, 2021	Oct. 31, 2021	Mar. 31, 2024
Stockholders' Equity, Reverse Stock Split		1-for-10
Common Class A [Member]
Shares issued during reverse stock split	34,846
Common stock, shares outstanding	1,230,246				1,242,722
James Chae [Member]
Ownership percentage			100%	100%
Issuance of shares			9,450,900	3,205,000
Issuance of shares for intellectual property				6,245,900
James Chae [Member] | 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, 2024
Furniture and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life	5 years
Furniture and Equipment [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)	1 Months Ended	3 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares	Mar. 31, 2024 USD ($) Segment	Mar. 31, 2023 USD ($)
Issuance of shares gross proceeds		$ 64,149
Marketing costs		$ 34,000	$ 26,000
Number of reportable segments | Segment		1
IPO [Member] | Warrant [Member]
Sale of stock, percentage	5%
IPO [Member] | Common Class A [Member]
Option to purchase shares | shares	2,940,000
Share price per share | $ / shares	$ 4
Issuance of shares gross proceeds	$ 11,760,000
Net proceeds from sale of stock	10,300,000
Underwriting discounts, commissions and other offering expenses	$ 1,500,000
Sale of stock, percentage	125%
Initial exercise price per share | $ / shares	$ 5
IPO [Member] | Common Class A [Member] | Underwriters [Member]
Option to purchase shares | shares	441,000
Sale of stock, percentage	15%

SCHEDULE OF PROPERTY AND EQUI_2

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 6,145,604	$ 5,788,962
Accumulated depreciation	(1,866,694)	(1,696,012)
Total property and equipment, net	4,278,910	4,092,950
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	4,736,194	4,447,705
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	970,889	902,736
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 438,521	$ 438,521

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation	$ 170,682	$ 128,270	$ 545,549

SCHEDULE OF OTHER ASSETS (Detai

SCHEDULE OF OTHER ASSETS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Escrow deposit to acquire assets from Las Vegas restaurants	$ 729,352	$ 729,352
Security deposits	220,543	209,844
Tenant improvement receivable	370,335	370,335
Loan to Won Zo Whittier	100,300	100,300
Others	163,865	521,526
Total other assets	$ 1,584,395	$ 1,931,357

LINE OF CREDIT (Details Narrati

LINE OF CREDIT (Details Narrative) - Line of Credit [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Line of credit facility average outstanding amount	$ 1,000,000	$ 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 expiration	The line of credit expires in December 2024

SCHEDULE OF BANK NOTES PAYABLE

SCHEDULE OF BANK NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total bank notes payables	$ 2,136,804	$ 1,406,329
Less - current portion	(685,978)	(414,378)
Total bank notes payables, less current portion	1,450,826	991,951
November 27, 2018 - JJ [Member]
Short-Term Debt [Line Items]
Total bank notes payables	301,723	331,022
September 14, 2021 - CC [Member]
Short-Term Debt [Line Items]
Total bank notes payables	160,965	164,418
April 22, 2022 - Cerritos [Member]
Short-Term Debt [Line Items]
Total bank notes payables	171,236	174,492
May 22, 2023 - BB [Member]
Short-Term Debt [Line Items]
Total bank notes payables	116,235	121,951
May 22, 2023 - CC [Member]
Short-Term Debt [Line Items]
Total bank notes payables	165,052	173,169
May 22, 2023 - DD [Member]
Short-Term Debt [Line Items]
Total bank notes payables	150,889	158,309
September 13, 2023 - Garden Grove [Member]
Short-Term Debt [Line Items]
Total bank notes payables	135,352	141,484
September 13, 2023 - Laguna [Member]
Short-Term Debt [Line Items]
Total bank notes payables	135,352	141,484
March 22, 2024 - YM [Member]
Short-Term Debt [Line Items]
Total bank notes payables	150,000
March 22, 2024 - YCT [Member]
Short-Term Debt [Line Items]
Total bank notes payables	150,000
January 30, 2024 - Yoshiharu [Member]
Short-Term Debt [Line Items]
Total bank notes payables	$ 500,000

SCHEDULE OF BANK NOTES PAYABL_2

SCHEDULE OF BANK NOTES PAYABLE (Details) (Parenthetical)	Mar. 31, 2024 USD ($)
November 27, 2018 - JJ [Member]
Short-Term Debt [Line Items]
Notes payable	$ 780,000
September 14, 2021 - CC [Member]
Short-Term Debt [Line Items]
Notes payable	197,000
April 22, 2022 - Cerritos [Member]
Short-Term Debt [Line Items]
Notes payable	195,000
May 22, 2023 - BB [Member]
Short-Term Debt [Line Items]
Notes payable	138,000
May 22, 2023 - CC [Member]
Short-Term Debt [Line Items]
Notes payable	196,000
May 22, 2023 - DD [Member]
Short-Term Debt [Line Items]
Notes payable	178,000
September 13, 2023 - Garden Grove [Member]
Short-Term Debt [Line Items]
Notes payable	150,000
September 13, 2023 - Laguna [Member]
Short-Term Debt [Line Items]
Notes payable	150,000
March 22, 2024 - YM [Member]
Short-Term Debt [Line Items]
Notes payable	150,000
March 22, 2024 - YCT [Member]
Short-Term Debt [Line Items]
Notes payable	150,000
January 30, 2024 - Yoshiharu [Member]
Short-Term Debt [Line Items]
Notes payable	$ 500,000

SCHEDULE OF FUTURE MINIMUM PAYM

SCHEDULE OF FUTURE MINIMUM PAYMENTS (Details) - Notes Payable to Banks [Member]	Mar. 31, 2024 USD ($)
Short-Term Debt [Line Items]
2024 (remaining nine months)	$ 685,978
2025	539,638
2026	242,225
2027	242,225
2028	150,173
Thereafter	276,565
Total	$ 2,136,804

BANK NOTES PAYABLES (Details Na

BANK NOTES PAYABLES (Details Narrative) - USD ($)	Mar. 22, 2024	Jan. 30, 2024	Sep. 13, 2023	May 22, 2023	Apr. 22, 2022	Sep. 14, 2021	Nov. 27, 2018	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Loan amount								$ 2,136,804	$ 1,406,329
November 27, 2018 - JJ [Member]
Short-Term Debt [Line Items]
Loan amount							$ 780,000
Loan amount								301,723	331,022
Payment of loan							$ 12,571.15
Interest rate percentage							10.25%
September 14, 2021 - CC [Member]
Short-Term Debt [Line Items]
Loan amount						$ 197,000
Loan amount								160,965	164,418
Payment of loan						$ 2,575.46
Interest rate percentage						10.50%
April 22, 2022 - Cerritos [Member]
Short-Term Debt [Line Items]
Loan amount					$ 195,000
Loan amount								171,236	174,492
Payment of loan					$ 2,599.50
Interest rate percentage					10.50%
May 22, 2023 - BB [Member]
Short-Term Debt [Line Items]
Loan amount				$ 138,000
Loan amount								116,235	121,951
Payment of loan				$ 2,892.36
Interest rate percentage				9.75%
May 22, 2023 - CC [Member]
Short-Term Debt [Line Items]
Loan amount				$ 196,000
Loan amount								165,052	173,169
Payment of loan				$ 4,107.11
Interest rate percentage				9.75%
May 22, 2023 - DD [Member]
Short-Term Debt [Line Items]
Loan amount				$ 178,000
Loan amount								150,889	158,309
Payment of loan				$ 3,754.68
Interest rate percentage				9.75%
September 13, 2023 - Garden Grove [Member]
Short-Term Debt [Line Items]
Loan amount			$ 150,000
Loan amount								135,352	141,484
Payment of loan			$ 3,160.82
Interest rate percentage			9.50%
September 13, 2023 - Laguna [Member]
Short-Term Debt [Line Items]
Loan amount			$ 150,000
Loan amount								135,352	141,484
Payment of loan			$ 3,160.82
Interest rate percentage			9.50%
March 22, 2024 - YM [Member]
Short-Term Debt [Line Items]
Loan amount	$ 150,000
Loan amount								150,000
Payment of loan	$ 3,150.28
Interest rate percentage	9.50%
March 22, 2024 - YCT [Member]
Short-Term Debt [Line Items]
Loan amount	$ 150,000
Loan amount								150,000
Payment of loan	$ 3,150.28
Interest rate percentage	9.50%
January 30, 2024 - Yoshiharu [Member]
Short-Term Debt [Line Items]
Loan amount		$ 500,000
Loan amount								$ 500,000
Payment of loan		$ 3,160.82
Interest rate percentage		9.50%

SCHEDULE OF LOAN PAYABLES - EID

SCHEDULE OF LOAN PAYABLES - EIDL (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Total loans payables, EIDL	$ 423,260	$ 425,865
Less - current portion	(7,931)	(10,536)
Total loans payables, EIDL, less current portion	415,329	415,329
Global AA Group Inc [Member]
Total loans payables, EIDL	141,237	142,104
Global BB Group Inc [Member]
Total loans payables, EIDL	141,252	142,119
Global JJ Group Inc [Member]
Total loans payables, EIDL	$ 140,771	$ 141,642

SCHEDULE OF LOAN PAYABLES - E_2

SCHEDULE OF LOAN PAYABLES - EIDL (Details) (Parenthetical)	Mar. 31, 2024 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

SCHEDULE OF FUTURE MINIMUM PA_2

SCHEDULE OF FUTURE MINIMUM PAYMENT (Details) - Economic Injury Disaster Loan [Member]	Mar. 31, 2024 USD ($)
Short-Term Debt [Line Items]
2024 (remaining nine months)	$ 7,931
2025	10,928
2026	11,345
2027	11,777
2028	12,227
Thereafter	369,052
Total	$ 423,260

LOAN PAYABLES, EIDL (Details Na

LOAN PAYABLES, EIDL (Details Narrative) - Economic Injury Disaster Loan [Member] - USD ($)	Jul. 15, 2020	Jun. 13, 2020
Global AA Group Inc [Member]
Loan principal amount		$ 150,000
Interest rate percentage		3.75%
Loan first payment date		May 14, 2021
Loan monthly payable amount		$ 731
Loan payment period		thirty years
Grant received		$ 10,000
Global BB Group Inc [Member]
Loan principal amount		$ 150,000
Interest rate percentage		3.75%
Loan first payment date		May 14, 2021
Loan monthly payable amount		$ 731
Loan payment period		thirty years
Grant received		$ 10,000
Global JJ Group Inc [Member]
Loan principal amount	$ 150,000
Interest rate percentage	3.75%
Loan first payment date	May 14, 2021
Loan monthly payable amount	$ 731
Loan payment period	thirty years

SCHEDULE OF LOANS PAYABLE FINAN

SCHEDULE OF LOANS PAYABLE FINANCIAL INSTITUTIONS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total loan payable	$ 365,470	$ 534,239
AA Loan Agreement [Member]
Short-Term Debt [Line Items]
Total loan payable	39,118	65,896
BB Loan Agreement [Member]
Short-Term Debt [Line Items]
Total loan payable	68,242	101,649
CC (CO) Loan Agreement [Member]
Short-Term Debt [Line Items]
Total loan payable	69,899	85,080
CC (EV) Loan Agreement [Member]
Short-Term Debt [Line Items]
Total loan payable	86,919	123,276
JJ (BP) Loan Agreement [Member]
Short-Term Debt [Line Items]
Total loan payable	55,022	81,299
JJ (OR) Loan Agreement [Member]
Short-Term Debt [Line Items]
Total loan payable	$ 46,270	$ 77,039

SCHEDULE OF LOANS PAYABLE FIN_2

SCHEDULE OF LOANS PAYABLE FINANCIAL INSTITUTIONS (Details) (Parenthetical) - USD ($)	Nov. 30, 2023	Nov. 21, 2023	Nov. 20, 2023	Nov. 17, 2023
AA Loan Agreement [Member]
Short-Term Debt [Line Items]
Principal amount				$ 76,400
Repayment rate				44.17%
Loan repayment amount				$ 93,972
Loan payable maturity date				Nov. 11, 2024
BB Loan Agreement [Member]
Short-Term Debt [Line Items]
Principal amount				$ 115,600
Repayment rate				43.01%
Loan repayment amount				$ 142,188
Loan payable maturity date				Nov. 11, 2024
CC (CO) Loan Agreement [Member]
Short-Term Debt [Line Items]
Principal amount		$ 91,000
Repayment rate		46.27%
Loan repayment amount		$ 113,750
Loan payable maturity date		Nov. 15, 2024
CC (EV) Loan Agreement [Member]
Short-Term Debt [Line Items]
Principal amount	$ 132,100
Repayment rate	43.39%
Loan repayment amount	$ 162,483
Loan payable maturity date	Nov. 24, 2024
JJ (BP) Loan Agreement [Member]
Short-Term Debt [Line Items]
Principal amount			$ 89,400
Repayment rate			44.54%
Loan repayment amount			$ 110,856
Loan payable maturity date			Nov. 14, 2024
JJ (OR) Loan Agreement [Member]
Short-Term Debt [Line Items]
Principal amount			$ 90,900
Repayment rate			43.99%
Loan repayment amount			$ 111,807
Loan payable maturity date			Nov. 14, 2024

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			1 Months Ended		3 Months Ended
	Aug. 31, 2022	Dec. 09, 2021	Dec. 31, 2021	Oct. 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2023
Private Placement [Member] | Common Class A [Member]
Related Party Transaction [Line Items]
Sale of stock			670,000
Sale of stock price per share			$ 2
Expected proceeds from sale of shares			$ 1,340,000
Proceeds received from sale of shares							$ 1,340,000
James Chae [Member]
Related Party Transaction [Line Items]
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
James Chae [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Issuance of shares				9,450,900
Related Party [Member]
Related Party Transaction [Line Items]
Due to related party					$ 81,097			$ 24,176
James Chae [Member]
Related Party Transaction [Line Items]
Capital distributions					$ 42,154	$ 112,048
James Chae [Member] | Common Class A [Member]
Related Party Transaction [Line Items]
Common stock, shares exchanged	1,000,000
James Chae [Member] | Common Class B [Member]
Related Party Transaction [Line Items]
Common stock, shares issued	1,000,000

SCHEDULE OF INCOME TAX (BENEFIT

SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Federal
State
Total current provision (benefit)
Federal
State
Total deferred provision (benefit)
Total tax provision (benefit)

SCHEDULE OF RECONCILIATION EFFE

SCHEDULE OF RECONCILIATION EFFECTIVE TAX RATE TO THE STATUTORY FEDERAL RATE (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Statutory federal rate	21%	21%	21%
State income taxes net of federal income tax benefit and others	8.84%	8.84%	8.84%
Permanent differences for tax purposes and others
Change in valuation allowance	(29.84%)	(29.84%)
Effective tax rate	0%	0%

SCHEDULE OF INCOME TAX BENEFIT

SCHEDULE OF INCOME TAX BENEFIT DIFFERS FROM THE AMOUNT COMPUTED (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Deferred tax assets:
Net operating loss	$ 1,622,000	$ 1,438,000
Other temporary differences
Total deferred tax assets	1,622,000	1,438,000
Less – valuation allowance	(1,622,000)	(1,438,000)
Total deferred tax assets, net of valuation allowance

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) (Parenthetical)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Income Tax Disclosure [Abstract]
U.S. federal statutory tax rate	21%	21%	21%
U.S. federal statutory tax rate	8.84%	8.84%	8.84%

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Net operating loss carryovers	$ 7,725,000	$ 6,849,000

SCHEDULE OF OPERATING LEASE EXP

SCHEDULE OF OPERATING LEASE EXPENSE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Operating lease expense	$ 245,587	$ 231,970
Total lease expense	$ 245,587	$ 231,970

SCHEDULE OF OTHER INFORMATION R

SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Operating cash flows from operating leases	$ 221,460	$ 178,693
Cash paid for amounts included in the measurement of lease liabilities	$ 221,460	$ 178,693
Weighted-average remaining lease term-operating leases	7 years 9 months 18 days
Weighted-average discount rate-operating leases	7%

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
2024 (remaining nine months)	$ 672,302
2025	923,862
2026	919,143
2027	882,733
2028	862,836
Thereafter	3,431,562
Total undiscounted cash flows	$ 7,692,438
Weighted-average remaining lease terms	7 years 9 months 18 days
Weighted-average discount rate	7%
Lease liabilities—total	$ 6,124,495
Lease liabilities—current	589,561	$ 572,230
Lease liabilities—long-term	5,534,934	$ 5,689,535
Difference between undiscounted and discounted cash flows	$ 1,567,945

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)						1 Months Ended		3 Months Ended
	Jan. 09, 2024	Jan. 05, 2024	Dec. 31, 2023	Nov. 22, 2023	Aug. 31, 2022	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2024	Mar. 31, 2022
Class of Stock [Line Items]
Issuance of shares gross proceeds								$ 64,149
Stockholders' Equity, Reverse Stock Split				1-for-10
James Chae [Member]
Class of Stock [Line Items]
Ownership percentage								25%
IPO [Member] | Warrant [Member]
Class of Stock [Line Items]
Sale of stock, percentage						5%
IPO [Member] | Underwriters [Member]
Class of Stock [Line Items]
Issuance of Class A Common Stock, 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 stock, voting rights								Each share of class A common stock entitles its holder to one vote on all matters to be voted on by stockholders generally
Shares issued during reverse stock split			34,846
Common stock, shares outstanding			1,230,246					1,242,722
Common Class A [Member] | James Chae [Member]
Class of Stock [Line Items]
Shares exchanged					1,000,000
Common Class A [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Issuance of Class A Common Stock, shares	12,745
Common Class A [Member] | Securities Purchase Agreement [Member] | Alumni Capital LP [Member]
Class of Stock [Line Items]
Description of sale of stock		On January 5, 2024, the Company entered into a Securities Purchase Agreement with Alumni Capital LP, an accredited investor (“the Investor”), allowing the Company to sell up to $5,000,000 in Class A common stock to the Investor, subject to certain conditions including SEC approval of a registration statement. The Company controls the timing and amount of these sales until June 30, 2024, influenced by market conditions and trading prices. The shares will be sold at either 85% or 96% of the lowest trading price over the five days prior to closing, with specific limits on the amounts for each price option. The total shares sold cannot exceed 237,885 without stockholder approval, and the Investor’s ownership is capped at 9.99% of the outstanding shares. As consideration, the Company will issue 24,950 shares of Common Stock to the Investor, divided into two tranches.
Number of shares to be issued		24,950
Common Class A [Member] | Securities Purchase Agreement [Member] | Alumni Capital LP [Member] | Maximum [Member]
Class of Stock [Line Items]
Number of shares sold		237,885
Sale of stock		$ 5,000,000
Common Class A [Member] | Directors and Consultants [Member]
Class of Stock [Line Items]
Issued shares					549,100
Compensation expense							$ 1,100,000
Share price					$ 2
Common Class A [Member] | Private Placement [Member]
Class of Stock [Line Items]
Number of shares sold							670,000
Share price per share							$ 2
Expected proceeds from sale of shares							$ 1,340,000
Sale of stock									$ 1,340,000
Common Class A [Member] | IPO [Member]
Class of Stock [Line Items]
Share price per share						$ 4
Issuance of Class A Common Stock, shares						2,940,000
Issuance of shares gross proceeds						$ 11,760,000
Net proceeds from sale of stock						10,300,000
Underwriting discounts, commissions and other offering expenses						$ 1,500,000
Sale of stock, percentage						125%
Initial exercise price per share						$ 5
Common Class A [Member] | IPO [Member] | Underwriters [Member]
Class of Stock [Line Items]
Sale of stock, percentage						15%
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 stock, shares outstanding			100,000					100,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Asset Purchase Agreement [Member] - Subsequent Event [Member]	Jun. 12, 2024 USD ($)
Subsequent Event [Line Items]
Employment agreement, term	3 years
Jiyuck Hwang [Member]
Subsequent Event [Line Items]
Employment base salary	$ 180,000
Business combination, consideration transferred	3,600,000
Jiyuck Hwang [Member] | Restaurant Entities [Member] | Promissory Note [Member]
Subsequent Event [Line Items]
Notes issued for acquisition	$ 600,000
Interest rate	0.50%
Jiyuck Hwang [Member] | Restaurant Entities [Member] | Convertible Note [Member]
Subsequent Event [Line Items]
Notes issued for acquisition	$ 1,200,000
Jiyuck Hwang [Member] | Restaurant Entities [Member] | Cash [Member]
Subsequent Event [Line Items]
Cash paid for acquisition	$ 1,800,000