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Consolidated Statements of Cash Flows - USD ($)
9 Months Ended 12 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:        
Net loss $ (1,326,569) $ (1,065,486) $ (2,090,694) $ (6,369,245)
Adjustments required to reconcile net loss to net cash used in operating activities:        
Depreciation and amortization 298,789 308,114 410,690 185,565
Loss on disposal of fixed assets 1,145 362
Provision for (reversal of) bad debts 8,140 (10,250) (47,762) 45,953
(Reversal of) provision for inventory reserve (3,523) 8,558 7,770 54,899
Operating lease expense 439,723 618,085 817,179 837,425
Stock-based compensation 278,655 278,655 371,540 371,540
Deferred tax 1,481 15,152 1,858
Impairment loss     3,823,770
Government grant income (124,177) (284,321) (369,857)
Changes in assets and liabilities:        
Accounts receivable (32,283) 313,060 564,502 (425,961)
Accounts receivable - related party (169,443) (11,434) (86,551) (42)
Other receivables and prepaid expenses (54,053) (18,596) (132,455) 109,439
Advances to suppliers 116,119 133,520 133,513 103,016
Inventory (71,359) (186,658) 36,240 150,872
Security deposit 83,152    
Accounts payable 235,498 233,112 93,682 (71,153)
Accounts payable - related party (1,751) (162,768) (159,843) 140,608
Unearned revenue 205,852 347,347 37,275 (24,401)
Taxes payable 59,984 12,273 (52,010) (137,711)
Payment of lease liability (607,312) (500,056) (779,599) (710,865)
Accrued liabilities and other payables 214,480 (136,638) (161,393) 289,868
Net cash used in operating activities (548,130) (219,874) (1,392,259) (1,624,565)
CASH FLOWS FROM INVESTING ACTIVITIES:        
Cash disposed at disposal of subsidiary (3,341) (3,319)
Cash acquired at acquisition of subsidiary     446,381
Purchase of property and equipment (245,009) (212,607) (295,487) (156,723)
Cash received on disposal of fixed assets 88
Purchase of intangible asset (2,778) (2,608) (4,032)
Payment for acquisition of subsidiary     (3,812,027)
Net cash used in investing activities (247,699) (218,556) (302,838) (3,522,369)
CASH FLOWS FROM FINANCING ACTIVITIES:        
Change in advance from related parties 765,118 (79,072) 1,048,409 (2,389,593)
Proceeds from government grant 124,177 284,321 369,857
Capital contribution 142,200 142,200
Net cash provided by financing activities 889,295 347,449 1,560,466 (2,389,593)
EFFECT OF EXCHANGE RATE CHANGE ON CASH 7,886 (30,584) (18,303) (444,426)
NET INCREASE (DECREASE) IN CASH & RESTRICTED CASH 101,352 (121,565) (152,934) (7,980,953)
CASH & RESTRICTED CASH, BEGINNING OF PERIOD 466,966 619,900 619,900 8,600,853
CASH & RESTRICTED CASH, END OF PERIOD 568,318 498,335 466,966 619,900
Supplemental Cash flow data:        
Income tax paid 527 4,398 4,367 71,163
Interest paid
Related Party [Member]        
Changes in assets and liabilities:        
Prepaid expense - related party $ (99,197) $ (97,872)