CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net profit	$ 662,328	$ 1,268,261
Adjustments to reconcile net profit to net cash generated from operating activities:
Amortization of right of use asset	13,211	8,210
Depreciation of property, plant and equipment	68,488	30,567
Dividend income	(13,477)	(4,850)
Fair value loss on other investments	19,952	0
Loss on disposal of other investments	0	9,964
Gain on disposal of property, plant and equipment	0	(701,447)
Operating profit before working capital changes	750,502	610,705
Changes in operating assets and liabilities:
Inventories	(311,509)	125,267
Trade and other receivables	(198,553)	848,534
Trade and other payables	(787,451)	(1,877,061)
Operating lease liabilities	(15,836)	(9,031)
Tax recoverable	89,001	(78,216)
Cash used in operating activities	(473,846)	(379,802)
Cash flows from investing activities:
Acquisition of other investment	(432,293)	(107,785)
Dividend income	13,477	4,850
Net cash from acquisition of business under common control	0	346,008
Purchase of plant and equipment	(1,883)	(305)
Proceeds from disposal of other investments	6,414	25,862
Proceeds from disposal of property, plant and equipment	0	1,467,865
Net cash (used in)/ generated from investing activities	(414,285)	1,736,495
Cash flows from financing activities:
Repayment of finance lease	(21,343)	(7,131)
Repayment from Directors	(1,920)	(72)
Net cash used in from financing activities	(23,263)	(7,203)
Foreign currency translation adjustment	(175,902)	(18,494)
NET CHANGE IN CASH AND CASH EQUIVALENTS	(1,087,296)	1,330,996
CASH AND CASH EQUIVALENTS, BEGINNING OF FINANCIAL YEAR	2,787,692	859,076
CASH AND CASH EQUIVALENTS, END OF FINANCIAL YEAR	1,700,396	2,190,072
CASH AND CASH EQUIVALENTS INFORMATION:
Fixed deposits placed with financial institutions	1,027,466	1,472,174
Cash at bank	672,930	717,898
Cash and cash equivalents, end of financial year	1,700,396	2,190,072
Supplementary cash flow information:
Interest paid	(8,987)	(6,762)
Income taxes paid	$ (94,373)	$ (82,348)