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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (18,276) $ (109,371)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:    
Loss on inventories write-down 0 7,016
Amortization of debt discount 0 36,267
Amortization of Right-of-use assets 50,857 0
Changes in assets and liabilities:    
Accounts receivable - related party 43,200 (32,591)
Inventories (86,805) 18,995
Advances to vendor and others (101,248) 2,399
Deposit 0 2,000
Interest payable 18,000 18,000
Lease Liabilities (35,354) (14,904)
Accrued liabilities 19,843 (5,289)
Customer deposit - related party 108,356 (6,649)
CASH FLOW USED IN IN OPERATING ACTIVITIES (1,427) (84,127)
CASH FLOWS FROM INVESTING ACTIVITIES    
Loan to related party 0 (11,436)
CASH FLOWS USED IN INVESTING ACTIVITIES 0 (11,436)
CASH FLOWS FROM FINANCING ACTIVITIES    
New loan from related party 53,332 30,057
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES 53,332 30,057
EFFECT OF EXCHANGE RATE CHANGES 322 (311)
Net changes in cash and cash equivalents 52,227 (65,817)
Cash and cash equivalents, beginning of periods 30,700 94,211
Cash and cash equivalents, end of periods 82,927 28,394
SUPPLEMENTAL CASH FLOW INFORMATION:    
Interest paid 0 0
Income taxes paid 1,488 4,095
NON-CASH TRANSACTION:    
Due to related party for expenses paid on behalf of the Company $ 12,367 $ 0