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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
CASH FLOW FROM OPERTING ACTIVIITES    
Net loss $ (607,909) $ (223,209)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Bargain purchase gain (417,148)
Bad debt expense 60,460
Forgiveness of debt (64,725) (55,450)
Depreciation and amortization 47,988 42,840
Lease cost, net of repayment 6,297 13,226
Foreign currency loss 29,588 18,882
Stock-based compensation 104,638
Changes in assets and liabilities    
Accounts receivable 65,816 (153,492)
Prepaid expenses and other current assets (144,600) 12,019
Other assets 28,647 (4,823)
Accounts payable and accrued expenses 293,943 238,873
Accrued payroll and payroll taxes 55,967 (29,669)
Accrued duties and taxes (2,813) (15,395)
Deferred revenue (3,623)
Total adjustments 420,745 (293,300)
Net cash (used in) operating activities (187,164) (516,509)
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 (227,877)
Acquisition of fixed assets (3,709) (3,417)
Net cash (used in) provided by investing activities (231,586) 182,216
CASH FLOWS FROM FINANCING ACTIVITES    
(Decrease) in cash overdraft (228,745) (36,691)
Proceeds from long-term debt - related parties 554,940 593,201
Repayment of long-term debt - related parties (42,100) (104,841)
Proceeds from long-term debt 197,540 143,600
Repayments of long-term debt (196,202) (71,602)
Net cash provided by financing activities 285,433 523,667
NET (DECREASE) INCREASE IN CASH AND RESTRICTED CASH (133,317) 189,374
CASH AND RESTRICTED CASH - BEGINNING OF PERIOD 191,721 2,347
CASH AND RESTRICTED CASH - END OF PERIOD 58,404 191,721
CASH PAID DURING THE PERIOD FOR:    
Interest expense 84,830 11,782
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)