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Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2024
Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net profit/(loss) $ 70,844 $ (25,383)
Adjustments to reconcile net profit to net cash used in operating activities:    
Change in operating lease ROU assets 34,293 19,070
Depreciation and amortization 129
Changes in operating assets and liabilities:    
Inventories 5,819 31,523
Prepayment, deposits and other receivables (80,541) (192,035)
Other payables and accrued liabilities (20,134) 4,735
Deferred revenue (14,440) (113,221)
Change in lease liability (34,293) (19,070)
Account payables (9,939)
Net cash used in operating activities (48,391) (294,252)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchase of plant and equipment (369)
Purchase of intangible asset (6,245)
Net cash used in investing activities (6,614)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Amount due to director (44,325) 126,502
Net cash provided by (used in) financing activities (44,325) 126,502
Effect of exchange rate changes on cash and cash equivalents (1,741) (13,487)
Net decrease in cash and cash equivalents (94,457) (187,851)
Cash and cash equivalents, beginning of period 95,938 232,706
CASH AND CASH EQUIVALENTS, END OF PERIOD 1,481 44,855
SUPPLEMENTAL CASH FLOWS INFORMATION    
Cash paid for income taxes 8,154
Cash paid for interest paid