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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (647,564) $ (595,838)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 35,802 33,280
Bad debts 8,615 1,872
Reversal of inventory impairment   (12,840)
Stock compensation expense 8,890
Operating lease expense 229,245 229,245
Gain on disposal of fixed assets (1,089)
PPP Loan forgiveness (242,985)
Increase (decrease) in assets: Increase (decrease) in assets: Changes in assets / liabilities:    
Accounts receivable 19,641 (24,491)
Prepaid expenses (29,611) (2,258)
Advance to suppliers 4,733 (1,954)
Security deposit 33,500
Inventory 59,263 256,601
Accounts payable 12,202 (25,236)
Accrued liabilities and other payables (506,101) (424,731)
Taxes payable (10,539) 10,838
Payment on lease liabilities (225,730) (219,622)
Net cash used in operating activities (1,294,118) (732,744)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Proceeds from sales of fixed assets 2,700
Purchase of fixed assets (119,496) (7,365)
Net cash used in investing activities (116,796) (7,365)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Bank overdraft (44,863) 28,624
Return of investment to investor (100,000)
Proceeds from government loans (SBA) 115,245 343,340
Proceeds from loans 53,767  
Repayment of loans (4,034)  
Loan from shareholder 1,285,777 457,309
Net cash provided by financing activities 1,405,892 729,273
NET DECREASE IN CASH & EQUIVALENTS (5,022) (10,836)
CASH & EQUIVALENTS, BEGINNING OF YEAR 5,325 16,161
CASH & EQUIVALENTS, END OF YEAR 303 5,325
Supplemental Cash Flow Data:    
Income tax paid 3,300 3,300
Interest paid $ 38,558 $ 41,905