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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Cash flows from operating activities:    
Net loss $ (289,666) $ (1,010,923)
Adjustment for:    
Depreciation and amortization 18,143 900
Write off of uncollectible receivables (0) 554,715
Capital contribution 0 146,114
Changes in operating assets and liabilities:    
Other receivables (267) (166,873)
Inventories (600,756) (224,396)
Advance to suppliers 5,579 192,864
Accounts payable 154,214 (381,274)
Other payables and accruals (22,315) (18,292)
Advance from customers 143,486 (100,639)
Amounts due from related parties (43,455) (1,747,004)
Cash used in operating activities (635,037) (2,754,808)
Cash flows from investing activities:    
Purchase of a motor vehicle (143,231) 0
Purchase of intangible assets 0 (900)
Cash used in investing activities (143,231) (900)
Cash flows from financing activities:    
Amounts due to related parties 1,122,536 2,387,544
Cash provided by financing activities 1,122,536 2,387,544
Effect of exchange rate changes on cash and cash equivalents (3,321) (26,944)
Net (decrease) increase in cash and cash equivalents 340,947 (395,108)
Cash and cash equivalents at the beginning of the year 71,207 466,315
Cash and cash equivalents at the end of the period $ 412,154 $ 71,207