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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Cash flows from operating activities    
Net loss $ (4,271,199) $ (2,156,679)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:    
Depreciation and amortization expense 243,865 852,883
Non-cash lease expense 50,693 172,314
Allowance for doubtful accounts 3,355,805 2,564,686
Impairment loss on intangible asset 979,428
Impairment loss on goodwill 444,012 863,833
Changes in operating assets and liabilities    
Accounts receivable (168,106) (2,417,438)
Inventories 112,862 (76,524)
Prepayments and other current assets, net (1,075,718) (1,033,644)
Due from related parties 24,958
Deposits paid, net (9,688) (251,545)
Accounts payable (87,046) 482,213
Due to related parties (77,006) (162,018)
Customer advances 1,233,751 (218,717)
Accrued liabilities 136,250 531,332
Income tax payable (36,548) 15,660
Operating lease obligations (31,137) (163,815)
Cash provided by (used in) operating activities (179,210) 6,927
Cash flows from investing activities    
Acquisition of intangible asset (7,511)
Purchase of property and equipment (4,879) (2,599)
Net cash used in investing activities (4,879) (10,110)
Cash flows from financing activities    
Borrowings from a revolving credit line (6,084) 148,606
Borrowings from bank loans 375,009 135,499
Borrowings from a third party 80,338
Repayments to related parties (154,510)
Repayments to bank loans (100,768) (61,184)
Repayments to a third party (31,552) (82,629)
Net cash provided by financing activities 236,605 66,120
Effect of exchange rate changes on cash and cash equivalents 70,054 (20,415)
Net changes in cash and cash equivalents 122,570 42,522
Cash and cash equivalents–beginning of the year 165,685 123,163
Cash and cash equivalents–end of the year 288,255 165,685
Supplementary cash flow information:    
Interest paid 38,389 31,444
Income taxes paid 178,966 166,516
Non-cash investing and financing activities    
Expenses paid by related parties on behalf of the Company 135,774
Remeasurement of the operating lease obligation and right-of-use asset due to lease modification 32,875
Operating lease right-of-use assets obtained in exchange for operating lease obligations 123,829 94,285
Liabilities assumed in connection with purchase of PPE $ 27,611