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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Operating activities    
Net loss $ (21,415) $ (299,282)
Adjustments to reconcile net loss to net cash from operating activities:    
Provision for doubtful accounts (707) 1,618
Amortization 73,288 73,288
Amortization of debt and warrant issuance costs 74,969
Stock-based compensation 6,000
Changes in net assets and liabilities:    
Accounts receivable (59,457) (55,571)
Inventory 18,964 16,989
Prepaid expenses and other current assets 3,787 2,980
Accounts payable 113,000 116,874
Other current liabilities 16,501 24,604
Cash flows from operating activities 143,961 (37,531)
Financing activities:    
Proceeds from related-party borrowings 10,300 162,000
Repayments of loan borrowings (101,643) (194,316)
Cash flows from financing activities (91,343) (32,316)
Net change in cash 52,618 (69,847)
Cash and cash equivalents – beginning of year 51,582 178,694
Cash and cash equivalents - end of period 104,200 108,847
Supplemental disclosures of cash flow activity:    
Cash paid for interest 44,047 26,824
Cash paid for taxes
Supplemental noncash investing and financing activity:    
Debt and accrued interest converted to shares of common stock 12,000
Common stock dividends on A-2 preferred shares $ 59,235