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Combined and Consolidated Statements of Cash Flows
12 Months Ended
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Cash flows from operating activities:      
Net income (loss) $ (1,666,195) $ 237,499 $ 814,727
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities      
Depreciation of plant and equipment 121,336 46,693 56,250
Depreciation of right-of-use assets 1,386,032 1,127,911 871,487
Loss on written off of plant and equipment 63
Loss on written off of inventories 32,655 12,473 6,939
Provision for reinstatement cost 7,253
Unrealized foreign exchange losses 13,257 30,803 23,053
Change in operating assets and liabilities:      
Accounts receivable (103,141) 39,379 (91,047)
Inventories 39,974 (111,162) 27,145
Deposits, prepayments and other receivables (240,882) (290,778) (37,316)
Accounts payable (725,755) 412,225 (25,760)
Customer deposits (150,399) (632,418) 85,559
Accrued liabilities and other payables 271,375 22,159 (4,164)
Net cash provided by (used in) operating activities (1,021,680) 894,784 1,734,126
Cash flows from investing activity:      
Purchase of plant and equipment (124,243) (247,511) (14,561)
Net cash used in investing activity (124,243) (247,511) (14,561)
Cash flows from financing activities:      
Proceeds from initial public offering 5,750,000
Payment on offering costs (1,735,889)
Payment on underwriting compensation (460,000)
Repayment from former shareholder 553,551
(Advance to) repayment from related parties 380,421 (383,321)
Payments on lease liabilities (1,299,425) (1,048,512) (921,528)
Net cash (used in) provided by financing activities 3,188,658 (1,431,833) (921,528)
Effect on exchange rate change on cash and cash equivalents 33,293 (649) 11,456
Net change in cash and cash equivalents 2,076,028 (785,209) 809,493
BEGINNING OF YEAR 1,366,231 2,151,440 1,341,947
END OF YEAR 3,442,259 1,366,231 2,151,440
SUPPLEMENTAL CASH FLOW INFORMATION:      
Cash paid for income taxes
Cash paid for interest $ 201,327 $ 145,219 $ 68,053