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CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2022
Cash flows from operating activities:      
Net loss $ (237,286) $ (14,675)  
Changes in operating assets and liabilities:      
Other receivables (441,765) 77  
Inventories (60,483) 37,901  
Advance to suppliers (38,335) (212,631)  
Accounts payable 0 (99)  
Other payables and accruals (11,262) 19,367  
Deferred revenue 0 (42,846)  
Amounts due from related parties (47,897) (1,412,654)  
Cash used in operating activities (837,028) (1,625,560)  
Cash flows from financing activities:      
Amounts due to related parties 1,040,586 1,324,442  
Cash provided by financing activities 1,040,586 1,324,442  
Effect of exchange rate changes on cash and cash equivalents (378) 686  
Net (decrease) increase in cash and cash equivalents 203,180 (300,432)  
Cash and cash equivalents at the beginning of period 71,207 466,315 $ 466,315
Cash and cash equivalents at the end of the period $ 274,387 $ 165,883 $ 71,207