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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (332,224) $ (186,413)
Adjustments to reconcile net income to net cash (used in) provided by operating activities :    
Depreciation and amortization expenses 4,425 1,858
Bad debt direct write-off and provision 11,125
Interest expense 5,742
Investment gain (60,605)
Inventory impairment 26,012
Amortization of right-of-use assets 26,853 27,246
Loss on loan settlement 2,000
Changes in operating assets and liabilities:    
Accounts receivable 57 (2)
Prepayments (375,673) (112,789)
Other receivables (56,973) 101,552
Inventory 605,836 (18,762)
Other non-current assets 2,192 (24,178)
Deferred revenue 913,116 932,936
Accounts payable (557,766) (3,255)
Accrued liabilities and other payables (335,374) (18,126)
Lease liabilities 5,097 (1,714)
Net cash (used in) provided by operating activities (74,421) 656,615
CASH FLOWS FROM INVESTING ACTIVITIES:    
Investment in a subsidiary (47,310)
Disposal of subsidiary 169,106
Purchase of property, plant and equipment (76,941)
Net cash (used in) provided by investing activities (76,941) 121,796
CASH FLOWS FROM FINANCING ACTIVITIES:    
Repayment to related parties (74,840)
Proceeds from related parties 158,303
Proceeds from third-party loans 164,509 50,000
Net cash provided by (used in) financing activities 322,812 (24,840)
Effect of exchange (loss)/gain on cash and cash equivalents 364 5,543
NET INCREASE IN CASH & CASH EQUIVALENTS 171,814 759,114
CASH & CASH EQUIVALENTS, BEGINNING OF PERIOD 163,439 80,306
CASH & CASH EQUIVALENTS, END OF PERIOD 335,253 839,420
Supplemental Cash Flows Information:    
Cash paid for interest 3,492 95
Cash paid for income tax 9
Supplemental Disclosure of Non-Cash Activities:    
Common stock issued for loan settlement $ 52,000