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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income/(loss) $ 45,622 $ (88,331)
Adjustments to reconcile net profit to net cash used in operating activities:    
Change in operating lease ROU assets 34,293 (3,286)
Depreciation and amortization 29,253
Changes in operating assets and liabilities:    
Inventories 5,819 33,571
Prepayment, deposits and other receivables (77,462) (174,957)
Other payables and accrued liabilities (25,511) (51,260)
Deferred revenue (14,440) (119,843)
Change in lease liability (34,293) (29,591)
Trade payables (9,939)
Receipt in advance 162
Net cash used in operating activities (75,911) (404,282)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchase of plant and equipment
Purchase of intangible asset
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES:    
Amount due to director (21,905) 171,308
Net cash (used in) provided by financing activities (21,905) 171,308
Effect of exchange rate changes on cash and cash equivalents 3,298 6,395
Net decrease in cash and cash equivalents (94,518) (226,579)
Cash and cash equivalents, beginning of period 95,938 232,706
CASH AND CASH EQUIVALENTS, END OF PERIOD 1,420 6,127
SUPPLEMENTAL CASH FLOWS INFORMATION    
Cash paid for income taxes 8,154
Cash paid for interest paid