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Condenssed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Cash flows from operating activities:    
Net loss $ (1,335,407) $ (307,285)
Adjustments to reconcile net loss to net cash provided by operating activities:    
Depreciation – G&A 17,995 17,995
Depreciation – cost of revenue 18,164 18,165
Amortization of operating lease assets 466,723 219,571
Depreciation of right-of-use finance assets 7,595 7,332
Provision of allowance for expected credit loss 12,837 52,122
Deferred tax expense (benefit) 89,581 (2,059)
Loss from derecognition of shares in subsidiary 73,151
Changes in operating assets and liabilities:    
Accounts receivable – third parties 282,864 (138,491)
Accounts receivable – related parties 257,924 (65,995)
Contract assets 88,205 26,213
Due from related parties (77,812) 49,182
Prepayment, other deposit (176,572) 2,623
Accounts payables – third parties (402,895) 133,904
Accounts payables – related parties (156,850) 141,213
Accrued expense and other payables (24,876) 37,739
Operating lease liabilities (470,260) (225,023)
Net cash (used in) provided by operating activities (1,402,784) 40,357
Cash flows from investing activities:    
Payment made for investment in other entity (29,906)
Net cash outflow from deconsolidation of a subsidiary (Appendix A) (48,893)
Prepayment for system installation (32,507)
Acquisition of property and equipment (5,772)
Net cash used in investing activities (38,279) (78,799)
Cash flows from financing activities:    
Proceeds from loans 225,000
Repayment of loans (265,456) (122,137)
Repayment of equipment and vehicle loans (27,990) (29,678)
Principal payment of finance lease liabilities (7,632) (6,425)
Proceeds from initial public offering, net of share issuance costs 5,351,281
Advanced to related parties (126,227)
Repayment to shareholders (879,574)
Net cash provided by financing activities 4,044,402 66,760
Effect of exchange rate changes on cash and cash equivalents 12,386 3,216
Net decrease in cash and cash equivalent 2,615,725 31,534
Cash and cash equivalent, beginning of the period 123,550 174,018
Cash and cash equivalent, end of the period 2,739,275 205,552
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:    
Cash paid for income tax
Cash paid for interest 6,274 6,462
SUPPLEMENTAL SCHEDULE OF NON-CASH IN FINANCING ACTIVITIES    
Deferred offering costs within due to shareholders 230,000
NON-CASH ACTIVITIES    
Right of use assets obtained in exchange for operating lease obligations 1,244,140
Right of use assets obtained in exchange for finance lease obligation
APPENDIX A – Net cash outflow from deconsolidation of a subsidiary    
Working capital, net   29,812
Investment in other entity recognized   (15,741)
Elimination of NCl at deconsolidation of a subsidiary   10,187
Loss from deconsolidation of a subsidiary   (73,151)
Cash   $ (48,893)