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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (775,630) $ (877,651)
Adjustments to reconcile net loss to net cash used in operating activities    
Depreciation 1,124 7,799
Imputed interests, net 87,087 59,401
Changes in operating assets and liabilities:    
Deposits, prepayments and other receivables (3,102) (592)
Repayments from related parties 674 319,141
Accounts payable (7,761) (27,584)
Accrual and other payables (85,550) 37,870
Receipts in advance (43,280) 331
Deferred revenues (104,316)
Income tax receivables (payables) 1,756 (28,000)
Operating lease right-of-use assets 126,511 128,842
Operating lease right-of-use assets, related party 26,200
Operating lease liabilities (133,511) (132,861)
Operating lease liabilities, related party (42,379)
Net cash used in operating activities (847,861) (617,620)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Funds advanced from the related parties 673,726 479,709
Repayments to a director (6,849)
Net cash provided by financing activities 666,877 479,709
Effect of exchange rate changes on cash and cash equivalents 1,171 (8,612)
Net change in cash and cash equivalents (179,813) (146,523)
Cash and cash equivalents, beginning of period 454,980 559,119
CASH AND CASH EQUIVALENTS, END OF PERIOD 275,167 412,596
SUPPLEMENTAL CASH FLOWS INFORMATION    
Cash paid for income taxes 29,905
Cash paid for interest paid
NON-CASH INVESTING AND FINANCING ACTIVITY    
Operating lease right-of-use asset obtained in exchange for operating lease obligation $ 42,709