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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
6 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Operating Activities:    
Net loss $ (1,301,223) $ (176,311)
Adjustments to reconcile net loss to net cash (used in)/provided by operating activities:    
Share-based compensation 38,794 104,812
Depreciation and amortization 156,131 156,531
Bad debt expense 43,697 59,635
Change in fair value of earnout consideration (40,000) 0
Changes in operating assets and liabilities:    
Accounts receivable (685,854) 15,184
Inventories 880,048 (1,834,922)
Prepaid expenses and other current assets (93,415) (255,178)
Accounts payable and due to Forward China 1,404,239 1,578,086
Deferred income (272,483) 432,877
Net changes in operating lease liabilities 16,367 22,100
Accrued expenses and other current liabilities (196,293) 257,513
Net cash (used in)/provided by operating activities (49,992) 360,327
Investing Activities:    
Purchases of property and equipment (69,817) (129,500)
Net cash used in investing activities (69,817) (129,500)
Financing Activities:    
Repayment of note payable to Forward China (100,000) (100,000)
Net cash used in financing activities (100,000) (100,000)
Net (decrease)/increase in cash (219,809) 130,827
Cash at beginning of period 2,575,522 1,410,365
Cash at end of period 2,355,713 1,541,192
Supplemental Disclosures of Cash Flow Information:    
Cash paid for interest 54,739 63,669
Cash paid for taxes 5,385 6,795
Supplemental Disclosures of Non-Cash Information:    
Operating lease assets obtained in exchange for operating lease liabilities $ 0 $ 204,881