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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2022
Sep. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net (loss) income $ (5,853,861) $ 322,283
Adjustments required to reconcile net income (loss) to net cash provided by (used in) operating activities:    
Depreciation and amortization 82,921 21,910
Provision for bad debts 115,495 17,883
Operating lease expense 632,496 217,642
Stock based compensation 278,655 278,655
Deferred tax 1,419
Impairment loss 3,823,770
Changes in assets and liabilities:    
Accounts receivable (126,720) (12,806)
Accounts receivable-related party 13,618
Other receivables and prepaid expenses 100,801 22,975
Advances to suppliers 13,038 (116,795)
Inventory (192,791) (18,728)
Accounts payable 58,507 (748)
Accounts payable-related party 143,242
Unearned revenue (9,444) 13,136
Taxes payable (187,009) 46,672
Payment of lease liability (525,979) (217,642)
Accrued liabilities and other payables 232,910 (41,986)
Net cash (used in) provided by operating activities (1,412,550) 546,069
CASH FLOWS FROM INVESTING ACTIVITIES:    
Cash acquired at acquisition of subsidiaries 446,381 87,448
Purchase of property and equipment (52,485)
Payment for acquisition (4,497,972)
Net cash provided by (used in) investing activities 393,896 (4,410,524)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Change in advance from related parties (1,525,860) (592,814)
Net cash used in financing activities (1,525,860) (592,814)
EFFECT OF EXCHANGE RATE CHANGE ON CASH (677,533) 78,415
NET DECREASE IN CASH AND RESTRICTED CASH (3,222,047) (4,378,854)
CASH AND RESTRICTED CASH, BEGINNING OF PERIOD 8,600,853 7,676,689
CASH AND RESTRICTED CASH, END OF PERIOD 5,378,806 3,297,835
Supplemental Cash flow data:    
Income tax paid 72,495 282,319
Interest paid
Non-cash investing and financing activities:    
Accrual of unpaid investment in subsidiary 3,907,139
Investment in subsidiary paid by shareholder on behalf of the Company $ 734,290