INVENTORIES

3 Months Ended

Mar. 31, 2023

Inventory Disclosure [Abstract]

INVENTORIES

NOTE－ 7 INVENTORIES

	March 31,
	2023		2022
Finished goods	$	229,010	$	310,932
Less:
Reserve for excess and obsolete inventory		—		—
Total Inventories	$	229,010	$	310,932

All finished goods inventories were related to e-commerce business and was held by the third party logistic. The cost of sales totaled $235,246 and $395,890 incurred during the three months ended March 31, 2023 and 2022, respectively. The inventories were amounted to $229,010 and $310,932 at March 31, 2023 and December 31, 2022, respectively.