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Statements of Cash Flows - USD ($)
3 Months Ended 12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Sep. 30, 2019
Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES        
Net income (loss) $ (75,873) $ (75,016) $ (370,747) $ 419,660
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:        
Stock based compensation   151,694 300,089 7,411
Imputed interest - related parties 440 722 2,265 3,663
Adjustment of income tax payable     (73,071)  
Deferred tax asset   (19,941)    
Changes in operating assets and liabilities:        
Inventories and purchase deposit to vendor 181,440 86,600 86,600 (665,600)
Prepaid expenses 885 30,000 27,000 500
Security deposit 762     (4,992)
Accounts payable and accrued expenses 5,810 270 10,712 6,712
Income tax payable     (19,156) 92,227
Deferred revenue (78,536)   116,000  
Net cash provided by (used in) operating activities 34,928 174,329 79,692 (140,419)
CASH FLOWS FROM FINANCING ACTIVITIES        
Advances from related parties 14,511 3,466 106,969 105,257
Repayment to related parties (50,000) (141,336) (186,337) (500)
Net cash provided by (used in) financing activities (35,489) (137,870) (79,368) 104,757
Net change in cash and cash equivalents (561) 36,459 324 (35,662)
Cash and cash equivalent at beginning of period/year 1,472 1,148 1,148 36,810
Cash and cash equivalent at end of period/year 911 37,607 1,472 1,148
SUPPLEMENTAL CASH FLOW INFORMATION:        
Cash paid for income taxes     19,156  
Cash paid for interest 0 $ 0 $ 0 $ 0
NON CASH INVESTING AND FINANCING ACTIVITIES        
Increase in the right-of-use asset and lease liability $ 46,310