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Statements of Cash Flows - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2019
Mar. 31, 2018
Dec. 31, 2018
Dec. 31, 2017
Cash flows from operating activities:        
Net income attributable to noncontrolling interest
Mann- India Technologies Private Limited [Member]        
Cash flows from operating activities:        
Net income attributable to Mann-India 46,051 (171,259) (397,806) (451,613)
Net income attributable to noncontrolling interest
Adjustments to reconcile net income to cash provided by operating activities:        
Deferred provision/(benefit) (2,521) 3,877 (36,444) (53,387)
Current provision [1] 5,528 [1] (41,433) [2] 22,277 [2]
Unrealized foreign exchange (gain)/loss 8,253 36,518 94,823 (25,844)
Amortization and depreciation 49,995 74,380 224,276 279,338
Lease cost net of payment 5,761    
Bad Debt/ Balances written off (12,392) (15,420) 129,896 228,877
Provision for doubtful accounts     74,535
Loss on sale of assets     7,059
Changes in current assets and liabilities:        
Accounts receivable (110,367) 7,949 (117,202) (131,730)
Other Current assets (31,595) 48,804 192,169 190,199
Other assets 1,809 67,595 90
Accrued Revenue (761) 16,888 17,487 (19,780)
Accounts payable and accrued expenses 2,957 41,057 28,983 (152,154)
Accrued payroll and related benefits 2,103 (15,077) (147,981) 53,739
Other Current liabilities 4,954 18,526 43,904 5,872
Other liabilities     3,327
Deferred revenue (442) (2,815) (2,373) 2,815
Net cash provided by operating activities (38,004) 50,765 66,280 23,234
Cash flows from investing activities:        
Cash received from Sale of Short term Investment     3,687
Cash paid for Long term investment (45,760) (42,716)
Receipt from Sale of Assets     10,483
Capital expenditures (509) (2,272) (48,899) (138,088)
Net cash provided/(used) in investing activities (509) (48,032) (81,132) (134,401)
Cash flows from financing activities:        
Proceeds from line of credit, net 113,111 9,732 36,943
Proceeds from Issue of Shares 223,629    
Repayment to line of credit, net     (35,399)
Proceeds from short term debt, net     83,946
Repayment to short term debt, net (243,067) (6,533) (8,880)
Proceeds from long term debt, net     12,301  
Repayment to long term debt, net (1,391) (4,433) (22,356)
Net cash provided/ (used) by financing activities 92,282 (1,234) 60,848 5,707
Net change in cash and cash equivalents 53,769 1,499 45,996 (105,460)
Cash and cash equivalents, and restricted cash at the beginning of the year 196,147 150,151 150,151 255,611
Cash and cash equivalents at the end of the year $ 249,916 $ 151,651 $ 196,147 $ 150,151
[1] During the three month ended March 31, 2019 and 2018, Income Tax expense is of Nil and $ 5,528, respectively. Effective Income tax rate for Quarter 1 of 2019 is zero and for 2018 is 1.53%. Effective interest rate is zero because of net loss incurred during the year 2018-19, as per Indian Income Tax Act. 1961.
[2] Current Provision for 2018 includes benefit on account of MAT credit recognition for $ 46,650. Further, during the year 2018 Income Tax expense is of $5,217 and $ 22,277 for year 2017. Effective Income tax rate for year 2018 is zero and for 2017 is 1.53%. Effective interest rate is zero becuase of net loss incurred during the year 2018.