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Statements of Cash Flows - USD ($)
12 Months Ended
Sep. 30, 2019
Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income (loss) $ (370,747) $ 419,660
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:    
Stock based compensation 300,089 7,411
Imputed interest - related parties 2,265 3,663
Adjustment of income tax payable (73,071) 0
Changes in operating assets and liabilities:    
Inventories and purchase deposit to vendor 86,600 (665,600)
Prepaid expenses 27,000 500
Security deposit   (4,992)
Accounts payable and accrued expenses 10,712 6,712
Income tax payable (19,156) 92,227
Deferred revenue 116,000  
Net cash provided by (used in) operating activities 79,692 (140,419)
CASH FLOWS FROM FINANCING ACTIVITIES    
Advances from related parties 106,969 105,257
Repayment to related parties (186,337) (500)
Net cash (used in) provided by financing activities (79,368) 104,757
Net change in cash and cash equivalents 324 (35,662)
Cash and cash equivalent at beginning of year 1,148 36,810
Cash and cash equivalent at end of year 1,472 1,148
SUPPLEMENTAL CASH FLOW INFORMATION:    
Cash paid for income taxes 19,156  
Cash paid for interest $ 0 $ 0