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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Cash Flows from Operating Activities    
Net Income $ 375,289 $ 64,839
Adjustments to reconcile net income to net cash (used in) provided by operating activities:    
Depreciation 14,059 1,427
Lease expense 34,010 3,779
Change in allowance for credit losses (9,092)
Changes in operating assets and liabilities:    
Accounts receivable (1,444,516) 58,395
Prepaid expenses 13,008
Deferred IPO costs (624,218)
Security deposits (2,000) (4,235)
Accounts payable 20,913 (18,814)
Other current liabilities 650,407 6,345
Payment of lease liabilities (33,511) (3,708)
Net Cash (Used in) Provided by Operating Activities (1,005,651) 108,028
Cash Flows from Investing Activities    
Purchase of furniture and fixtures (982) (4,343)
Purchase of office equipment (1,082) (929)
Purchase of automobile (35,250)
Purchase of trademark (399)
Net Cash Used in Investing Activities (2,463) (40,522)
Cash Flows from Financing Activities    
Repayments of auto loan payable (5,659)
Proceeds from related party dues 880,000
Repayments of related party dues (780,000)
Proceeds from shares issued in equity financing 980,000
Dividend paid (21,155)
Net Cash Provided by (Used in) Financing Activities 1,074,341 (21,155)
Net Increase in Cash and Cash Equivalents 66,227 46,351
Cash and Cash Equivalents, Beginning of Period 651,911 188,963
Cash and Cash Equivalents, End of Period 718,138 235,314
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Cash Paid for Interest 2,311
Cash Paid for Income Taxes $ 4,015