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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Cash flows from operating activities:    
Net loss $ (107,792) $ (237,286)
Adjustment for:    
Depreciation 6,703 0
Changes in operating assets and liabilities:    
Other receivables 0 (441,765)
Inventories (9,018) (60,483)
Advance to suppliers (33,859) (38,335)
Accounts payable (124,393) 0
Other payables and accruals 846 (11,262)
Advance from customers (141,369) 0
Amounts due from related parties 0 (47,897)
Cash used in operating activities (408,882) (837,028)
Cash flows from financing activities:    
Amounts due to related parties 88,623 1,040,586
Cash provided by financing activities 88,623 1,040,586
Effect of exchange rate changes on cash and cash equivalents (4,950) (378)
Net (decrease) increase in cash and cash equivalents (325,209) 203,180
Cash and cash equivalents at the beginning of the year 412,154 71,207
Cash and cash equivalents at the end of the period $ 86,945 $ 274,387