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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2020
Sep. 30, 2019
CASH FLOW FROM OPERTING ACTIVIITES    
Net income (loss) $ (439,062) $ (62,305)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Bargain purchase gain (417,148)
Bad debt expense 14,221
Forgineness of debt (55,450)
Depreciation and amortization 36,284 24,745
Lease cost, net of repayment 8,321 6,575
Foreign currency (gain) loss (7,721) 898
Changes in assets and liabilities    
Accounts receivable 49,074 (57,728)
Prepaid expenses and other current assets (107,714) 16,886
Accounts payable and accrued expenses 300,851 205,565
Accrued payroll and payroll taxes 17,395 (53,434)
Accrued duties and taxes 37,190 (25,110)
Deferred revenue (1,562)
Total adjustments 333,680 (341,542)
Net cash provided by (used in) operating activities (105,382) (403,847)
CASH FLOWS FROM INVESTING ACTIVITES    
Cash received in acquisition of Mann 234
Restricted cash received in acquisition of Mann 185,399
Advances of note receivable - related party (202,146)
Acquisition of fixed assets (2,083) (3,417)
Net cash (used in) provided by investing activities (204,229) 182,216
CASH FLOWS FROM FINANCING ACTIVITES    
(Decrease) in cash overdraft (138,163) (41,677)
Proceeds from long-term debt - related parties 254,145 485,670
Repayment of long-term debt - related parties (25,000) (6,500)
Proceeds from long-term debt 94,607 30,000
Repayments of long-term debt (36,638) (62,156)
Proceeds from convertible notes - related and unrelated parties
Net cash (used in) provided by financing activities 148,951 405,337
NET (DECREASE) INCREASE IN CASH AND RESTRICTED CASH (160,660) 183,706
CASH AND RESTRICTED CASH - BEGINNING OF PERIOD 191,721 2,347
CASH AND RESTRICTED CASH - END OF PERIOD 31,061 186,053
CASH PAID DURING THE PERIOD FOR:    
Interest expense 81,798 13,177
Income taxes 1,609
Acquisition of Mann:    
Accounts receivable 506,951
Prepaid and other current assets 216,956
Right-of-use asset 576,566
Fixed assets 68,260
Other assets 37,950
Investment 42,248
Customer relationships 448,800
Tradename 49,799
Accounts payable and accrued expenses (173,197)
Accrued payroll and related taxes (325,629)
Accrued duties and taxes (66,765)
Lease liability (585,207)
Deferred revenue (3,618)
Long-term debt (90,314)
Cash overdraft (471,017)
Cash 234
Restricted cash 185,399
Total net assets acquired 417,416
Consideration per Share Exchange Agreement 268
Goodwill/(Bargain Purchase Gain) $ (417,148)