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v3.23.1

Consolidated Statements of Cash Flows - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2020 | Dec. 31, 2021 | Sep. 30, 2020 | Sep. 30, 2019
Statement of Cash Flows [Abstract] |  |  |  |
Net (loss)/income for the period | $ (387,160) | $ (2,739,850) | $ 72,716 | $ 300,455
Adjustments to reconcile to cash used in operating activities: |  |  |  |
Adjustment on write-back of accruals and other payables no longer required |  |  |  | (830,149)
Provision for bad debt |  | 1,181,916 |  |
Changes in operating assets and liabilities: |  |  |  |
Account and other receivables | 117,618 | (46,830) | (1,462,698) |
Account and other payables | 183,320 | 502,402 | (344,317) | (648,055)
Net cash used in operating activities | (86,222) | (1,102,362) | (1,734,299) | (1,177,749)
Cash from financing activities |  |  |  |
Repayment of loans from unrelated third parties | 22,708 | (387,483) | (137,744) | 497,293
Proceeds from issuance of new shares |  | 3,983,828 | 1,272,290 | 400,000
Net increase in cash and cash equivalents | 22,708 | 3,596,345 | 1,134,546 | 1,067,293
Effect of exchange rates on cash and cash equivalents | 77,667 | 5,981 | 179,370 | 406,351
Net increase/(decrease) in cash and cash equivalents | 14,153 | 2,488,002 | (420,383) | 295,895
Cash and cash equivalents, beginning of period | 5,249 | 19,402 | 425,632 | 129,737
Cash and cash equivalents, end of period | 19,402 | 2,507,404 | 5,249 | 425,632
Major non-cash transactions: |  |  |  |
Issuance of new shares for digital assets |  | $ 5,000,000 |  |

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