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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Cash flows from operating activities:    
Net loss $ (248,561) $ (41,916)
Adjustment for:    
Depreciation 4,631 0
Changes in operating assets and liabilities:    
Other receivables (5,142) (438)
Inventories (469,517) 174,098
Advance to suppliers (75,507) (181,360)
Accounts payable 489,246 386
Other payables and accruals (22,935) 34,270
Advance from customers 564,196 (104,387)
Amounts due from related parties (44,412) (1,512,495)
Cash provided by (used in) operating activities 191,999 (1,631,842)
Cash flows from investing activities:    
Purchase of motor vehicles (146,258) 0
Cash used in investing activities (146,258) 0
Cash flows from financing activities:    
Amounts due to related parties 1,074,151 1,282,566
Cash provided by financing activities 1,074,151 1,282,566
Effect of exchange rate changes on cash and cash equivalents (54,689) (12,111)
Net (decrease) increase in cash and cash equivalents 1,065,203 (361,387)
Cash and cash equivalents at the beginning of the year 71,207 466,315
Cash and cash equivalents at the end of the period $ 1,136,410 $ 104,928