SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

SUMMARY OF REPORTABLE SEGMENTS

	Three months ended September 30, 2023
	Healthcare Segment			Wine Segment			Total
Revenue from external customers:
Consulting service income	$	–		$	–		$	–
Sale of wine products		–			2,696			2,696
Sale of healthcare products		2,597			–			2,597
Total revenue		2,597			2,696			5,293
Cost of revenue:
Consulting service income		–			–			–
Sale of wine products		–			(544	)		(544	)
Sale of healthcare products		(1,075	)		–			(1,075	)
Total cost of revenue		(1,075	)		(544	)		(1,619	)
Gross profit		1,522			2,152			3,674
Operating expenses:
Selling and distribution		–			(248	)		(248	)
General and administrative		(76,826	)		(40,164	)		(116,990	)
Total operating expenses		(76,826	)		(40,412	)		(117,238	)
Segment loss	$	(75,304	)	$	(38,260	)	$	(113,564	)

	Three months ended September 30, 2022
	Healthcare Segment			Wine Segment			Total
Revenue from external customers:
Consulting service income	$	–		$	–		$	–
Sale of wine products		–			5,395			5,395
Sale of healthcare products		–			–			–
Total revenue		–			5,395			5,395
Cost of revenue:
Consulting service income		(17,703	)		–			(17,703	)
Sale of wine products		–			(4,795	)		(4,795	)
Sale of healthcare products		–			–			–
Total cost of revenue		(17,703	)		(4,795	)		(22,498	)
Gross (loss) profit		(17,703	)		600			(17,103	)
Operating expenses:
Selling and distribution		-			-			-
General and administrative		(30,445	)		(68,864	)		(99,309	)
Total operating expenses		(30,445	)		(68,864	)		(99,309	)
Segment loss	$	(48,148	)	$	(68,264	)	$	(116,412	)

	Nine months ended September 30, 2023
	Healthcare Segment			Wine Segment			Total
Revenue from external customers:
Consulting service income	$	–		$	–		$	–
Sale of wine products		–			20,971			20,971
Sale of healthcare products		3,367			–			3,367
Total revenue		3,367			20,971			24,338
Cost of revenue:
Consulting service income		–			–			–
Sale of wine products		–			(11,227	)		(11,227	)
Sale of healthcare products		(1,427	)		–			(1,427	)
Total cost of revenue		(1,427	)		(11,227	)		(12,654	)
Gross profit		1,940			9,744			11,684
Operating expenses:
Selling and distribution		–			(3,506	)		(3,506	)
General and administrative		(232,021	)		(131,886	)		(363,907	)
Total operating expenses		(232,021	)		(135,392	)		(367,413	)
Segment loss	$	(230,081	)	$	(125,648	)	$	(355,729	)

	Nine months ended September 30, 2022
	Healthcare Segment			Wine Segment			Total
Revenue from external customers:
Consulting service income	$	135,452		$	–		$	135,452
Sale of wine products		–			33,577			33,577
Sale of healthcare products		–			–			–
Total revenue		135,452			33,577			169,029
Cost of sales:
Consulting service income		(45,971	)		-			(45,971	)
Sale of wine products		-			(23,838	)		(23,838	)
Sale of healthcare products		–			–			–
Total cost of revenue		(45,971	)		(23,838	)		(69,809	)
Gross profit		89,481			9,739			99,220
Operating expenses:
Selling and distribution		-			(2,622	)		(2,622	)
General and administrative		(94,979	)		(237,049	)		(332,028	)
Total operating expenses		(94,979	)		(239,671	)		(334,650	)
Segment loss	$	(5,498	)	$	(229,932	)	$	(235,430	)

SUMMARY OF GEOGRAPHIC SEGMENTS

The below revenues are based on the countries in which the customer is located. Summarized financial information concerning the geographic segments is shown in the following tables: 

	Three Months Ended September 30, 2023		Three Months Ended September 30, 2022
Hong Kong	$	-	$	-
China		5,293		5,395
TOTAL	$	5,293	$	5,395

	Nine Months Ended September 30, 2023		Nine Months Ended September 30, 2022
Hong Kong	$	-	$	135,452
China		24,338		33,577
TOTAL	$	24,338	$	169,029

	Three Months Ended September 30, 2023		Three Months Ended September 30, 2022
Hong Kong	$	-	$	-
PRC		5,293		5,395
TOTAL	$	5,293	$	5,395

	Nine Months Ended September 30, 2023		Nine Months Ended September 30, 2022
Hong Kong	$	-	$	135,452
PRC		24,338		33,577
TOTAL	$	24,338	$	169,029