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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (70,026) $ (73,981)
Changes in operating assets and liabilities:    
Accounts receivable (67,100)
Account payable 166,700
Other receivable, prepayment and deposits (54,324) 1,650
Deferred cost of revenue (43,063)
Amount due to a corporate shareholder (33,000)
Other payables and accrued liabilities (28,933) (21,842)
Deferred revenue 658 111,799
Net cash used in operating activities (86,025) (25,437)
CASH FLOWS FROM INVESTING ACTIVITY:    
Investment in other companies (650)
Refund of investment in other company 200
Net cash (used in) / generated from investing activity (650) 200
Effect of exchange rate changes on cash and cash equivalents 34 2,694
Net change in cash and cash equivalents (86,641) (22,543)
Cash and cash equivalents, beginning of period 136,193 192,286
CASH AND CASH EQUIVALENTS, END OF PERIOD 49,552 169,743
SUPPLEMENTAL CASH FLOWS INFORMATION    
Income taxes paid
Interest paid