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INVENTORIES
9 Months Ended
Sep. 30, 2023
Inventory Disclosure [Abstract]  
INVENTORIES

NOTE 3 – INVENTORIES

 

Inventories consist of:

 

   September 30,
2023
  December 31,
2022
       
Raw materials  $30,413   $26,192 
Finished goods   936,572    1,667,281 
Less: impairment   (92,165)   (94,901)
Inventory, net  $874,820   $1,598,572 

 

The inventory valuation allowance, representing a write-down of inventory, was $92,165 and $0 as of as of September 30, 2023 and 2022.