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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Dec. 31, 2024
Cash flows from operating activities      
Net income $ 654,517 $ 1,065,814  
Reconciliation of net income to net cash used in operating activities:      
Depreciation expenses 14,126 35,273  
Amortization of operating lease right-of-use lease assets 55,383 42,892  
Deferred tax assets 238,899 351,127  
Stock-based compensation 15,000 36,000  
Inventory allowance 497,347 637,058 $ 560,293
Unrealized foreign exchange gain (24,826)  
Changes in operating assets and liabilities:      
Accounts receivable 1,256,305 210,133  
Inventory (1,746,197) 2,021,008  
Prepaid expenses and other current assets (286,791) 76,091  
Accounts payable 2,683,231 (392,733)  
Credit cards payable (985,515) (2,543,010)  
Accrued expenses and other current liabilities (2,338,386) (1,093,909)  
Operating lease liabilities (56,984) (35,175)  
Income taxes payable 82,374  
Net cash (used in) provided by operating activities (23,891) 492,943  
Cash flows from investing activities:      
Purchases of property and equipment (720) (17,798)  
Net cash used in investing activities (720) (17,798)  
Cash flows from financing activities:      
Payments to related parties (839,000)  
Net cash used in financing activities (839,000)  
Effect of changes in foreign currency exchange rates 4,152 (37,218)  
Net change in cash (859,459) 437,927  
Cash at beginning of period 2,119,581 2,484,153 2,484,153
Cash at end of period 1,260,122 2,922,080 $ 2,119,581
Supplemental disclosures of cash flow information:      
Cash paid for interest 4,986 3,380  
Cash paid for income tax 6,230  
Non-cash investing and financing activities:      
Operating lease right-of-use of assets and operating lease liabilities recognized $ 123,107