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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Cash flows from operating activities:    
Net loss $ (225,530) $ (76,227)
Adjustment for:    
Depreciation and amortization 11,412 900
Capital contribution 0 146,114
Changes in operating assets and liabilities:    
Other receivables (268) (170,681)
Inventories (577,555) (187,439)
Advance to suppliers (13,934) (635,728)
Accounts payable 157,864 (12,204)
Other payables and accruals (22,599) (11,473)
Advance from customers 175,145 (102,512)
Amounts due from related parties (43,733) (1,486,675)
Cash used in operating activities (539,198) (2,535,925)
Cash flows from investing activities:    
Purchase of intangible assets 0 (21,984)
Purchase of a motor vehicle (144,146) 0
Cash used in investing activities (144,146) (21,984)
Cash flows from financing activities:    
Amounts due to related parties 1,092,970 2,120,703
Cash provided by financing activities 1,092,970 2,120,703
Effect of exchange rate changes on cash and cash equivalents (17,819) (17,429)
Net (decrease) increase in cash and cash equivalents 391,807 (454,635)
Cash and cash equivalents at the beginning of the year 71,207 466,315
Cash and cash equivalents at the end of the period $ 463,014 $ 11,680