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CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Cash flows from operating activities:    
Net loss $ (409,505) $ (316,667)
Depreciation and amortization 46,538 9,559
Changes in operating assets and liabilities:    
Receivables (35,069) (6,290)
Prepaid expense 67,831 22,476
Inventory 2,772 97,546
Due from related parties 5,506 (965)
Lease security deposit 2,321 (344)
Accounts payable and accrued expenses (2,637) (168,654)
Advances from prospective customers/distributors (8,359) (13,028)
Due to related parties 210,209 343,698
Net cash used in operating activities (120,393) (32,669)
Cash flows from investing activities:    
Purchases of intangibles (11,082) 0
Purchase of Equipment (18,924) 0
Net cash used in investing activities (30,006) 0
Capital contribution to subsidiary (Yubo Shenzhen) by non-controlling interest 97,979 0
Net cash provided by financing activities 97,979 0
Effect of exchange rate changes 103,085 44,679
Net increase (decrease) in cash 50,665 12,010
Cash at beginning of period 6,359 18,220
Cash at end of period 57,024 30,230
Supplemental Cash Flow Information:    
Income taxes paid 0 0
Interest paid $ 0 $ 0