Microalliance (MALG) 10-Q 16 May 22 2022 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2022	May 16, 2022
Document Information Line Items
Entity Registrant Name	Microalliance Group Inc.
Trading Symbol	N/A
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		609,316,077
Amendment Flag	false
Entity Central Index Key	0001309251
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-123774
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	86-1098668
Entity Address, Address Line One	Room 601, Bldg. E
Entity Address, Address Line Two	No. 1, Huabao Fubao China Street
Entity Address, Address Line Three	Futian District
Entity Address, City or Town	Shenzhen City
Entity Address, Country	BB
Entity Address, Postal Zip Code	518000
City Area Code	+86
Local Phone Number	185 6676 1769
Title of 12(b) Security	None
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 59,171	$ 1,190,465
Accounts receivable	2,170,843	3,012,256
Other receivables	261,141	227,359
Inventories	18,908,148	14,166,929
Prepayment	596	28,370
Advance to suppliers	11,650,978	11,676,326
Amount due from related parties	32,477	81,690
Total current assets	33,083,354	30,383,395
Non-current assets:
Leasehold improvements and equipment, net	406,267	429,500
Intangible assets	97,488	95,461
Operating lease right-of-use assets	29,687	83,957
Total non-current assets	533,442	608,918
Total assets	33,616,796	30,992,313
Current liabilities:
Accounts payable	459,603	29,048
Income tax payables	860,195	1,334,679
Other payables and accruals	340,798	481,258
Advance from customers	553,440	737,515
Amount due to related parties	40,184	79,849
Current operating lease liabilities	19,818	69,259
Total current liabilities	2,274,038	2,731,608
Non-current liabilities:
Non-current operating lease liabilities	9,869	14,698
Total non-current liabilities	9,869	14,698
Total liabilities	2,283,907	2,746,306
COMMITMENTS AND CONTINGENCIES
EQUITY (DEFICIT)
Share capital (750,000,000 shares of Common Stock, par value $0.00001 per share, authorized, of which 609,316,077 shares are issued and outstanding; and 100,000,000 shares of Series A Preferred Stock, par value $0.00001 per share, of which all 100,000,000 shares are issued and outstanding)
Series A Preferred Stock	1,000	1,000
Common Stock	6,093	6,093
Additional paid in capital	10,215,427	10,215,427
Foreign currency translation reserves	291,237	225,508
Statutory reserves	3,041,397	3,041,397
Retained earnings	17,777,735	14,756,582
Total equity	31,332,889	28,246,007
Total liabilities and equity	$ 33,616,796	$ 30,992,313

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
Common stock, shares authorized	750,000,000	750,000,000
Common stock, par value (in Dollars per share)	$ 0.00001	$ 0.00001
Common stock, shares issued	609,316,077	609,316,077
Common stock, shares outstanding	609,316,077	609,316,077
Series A Preferred Stock
Series A preferred stock, shares authorized	100,000,000	100,000,000
Series A preferred stock, par value (in Dollars per share)	$ 0.00001	$ 0.00001
Series A preferred stock, shares issued	100,000,000	100,000,000
Series A preferred stock, shares outstanding	100,000,000	100,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Revenue	$ 6,598,289	$ 4,411,258
Cost of revenue	(1,830,697)	(935,165)
Gross profit	4,767,592	3,476,093
Selling and marketing expenses	(187,614)	(36,479)
General and administrative expense	(516,945)	(267,800)
Total operating expenses	(704,559)	(304,279)
Operating profit	4,063,033	3,171,814
Other (expenses) income, net	(6,777)	(179)
Profit before income taxes	4,056,256	3,171,635
Income taxes	(1,035,103)	(779,372)
Net profit for the year	3,021,153	2,392,263
Foreign currency translation differences	65,729	(21,529)
Total comprehensive income for the year	$ 3,086,882	$ 2,370,734
Earnings per share:
- Basic (in Dollars per share)	$ 0.005	$ 0.004
- Diluted (in Dollars per share)	$ 0.005	$ 0.004
Weighted average number of shares used in computation:
- Basic (in Shares)	609,316,077	600,034,500
- Diluted (in Shares)	609,316,077	600,034,500

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Equity (Unaudited) - USD ($)	Series A preferred Stock	Common Stock	Additional paid in Capital	Foreign Currency Translation Reserve	(Accumulated Deficit) Unrestricted	(Accumulated Deficit) Statutory Reserves	Total
Balance at Dec. 31, 2020	$ 1,000	$ 6,000	$ (15,146)	$ (54,091)	$ (980,262)	$ 6,894	$ (1,035,605)
Income (loss) for the year					2,392,263		2,392,263
Other comprehensive income				(21,529)			(21,529)
Balance at Mar. 31, 2021	1,000	6,000	(15,146)	(75,620)	1,412,001	6,894	1,335,129
Balance at Dec. 31, 2021	1,000	6,093	10,215,427	225,508	14,756,582	3,041,397	28,246,007
Income (loss) for the year					3,021,153		3,021,153
Other comprehensive income				65,729			65,729
Balance at Mar. 31, 2022	$ 1,000	$ 6,093	$ 10,215,427	$ 291,237	$ 17,777,735	$ 3,041,397	$ 31,332,889

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash flows from operating activities:
Net profit	$ 3,021,153	$ 2,392,263
Adjustments for:
Depreciation and amortization	38,306	14,266
Changes in:
Accounts receivable	847,091	(3,546,989)
Other receivables and prepayment	(5,437)	(10,359)
Advance to suppliers	51,038
Inventories	(4,704,622)	(1,855)
Accounts payable, other payables and accruals	288,641	941,940
Income tax payables	(476,884)	774,671
Advance from customers	(185,490)	(18,777)
Amount due from/to related parties	9,541	(508,965)
Net cash (used in) provided by operating activities	(1,116,663)	36,195
Cash flows from investing activities:
Additions to leasehold improvements and equipment	(12,549)	(15,424)
Additions to intangible assets	(3,418)	(33,597)
Net cash used in investing activities	(15,967)	(49,021)
Effect of exchange rate changes on cash and cash equivalents	1,336	(92)
Net decrease in cash and cash equivalents	(1,131,294)	(12,918)
Cash and cash equivalents at the beginning of year	1,190,465	61,517
Cash and cash equivalents at the end of the year	59,171	48,599
Supplemental disclosure of non-cash investing and financing activities:
Right-of-use assets obtained in exchange for operating lease obligations	$ 23,180	$ 301,093

Description of Business

Description of Business	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS	1. DESCRIPTION OF BUSINESS Microalliance Group Inc. and its subsidiaries (the “Company” or “FHAI”) are engaged in the business of wholesale distribution of “coffee tea” and “spirit” products to retail partners and corporate customers, selling “coffee tea” and “spirit” products to individual consumers and providing pre-opening assistance to retail partners to operate coffee stores

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
BASIS OF PRESENTATION	2. BASIS OF PRESENTATION In the opinion of management, the unaudited condensed consolidated financial statements reflect all adjustments of a normal recurring nature that are necessary for a fair presentation of the results for the interim periods presented. All significant intercompany transactions and balances are eliminated in consolidation. However, the results of operations included in such financial statements may not necessarily be indicative of annual results. The Company uses the same accounting policies in preparing quarterly and annual financial statements. Certain information and footnote disclosures normally included in the annual consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 filed with the Securities and Exchange Commission (“SEC”) on March 31, 2022 (“2021 Form 10-K”).

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) Use of estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates. There is no change on the accounting policies from the year ended December 31, 2021. (b) Revenue Recognition The Company’s revenues primarily include Company sales, franchise fees and income and revenues from transactions with franchisees. Product sales Product sales represents the sale of “coffee tea” and “spirit” products. Such revenue is recognized net of value-added taxes, upon delivery at such time that title passes to the customers. Franchise fees and income Franchise fees and income primarily include upfront franchise fees, such as initial fees, pre-opening assistance to operate spirit stores, subsequent training provided to franchisees and renewal fees. The Company has determined that the services provided in exchange for upfront franchise fees are highly interrelated with the franchise rights. The franchise rights are accounted for as rights to access the Company’s symbolic intellectual property in accordance with ASC 606, and the Company recognizes upfront franchise fees received from a franchisee as revenue when performance obligations are satisfied in accordance with the franchise agreement or the renewal agreement. The franchise agreement term is typically 3 years. Revenues from transactions with franchisees Revenues from transactions with franchisees consist primarily of sales of spirit products. The Company sells and delivers spirit products to the franchisees. The performance obligations arising from such transactions are considered distinct from the franchise agreement as they are not highly dependent on the franchise agreement and the customer can benefit from the procurement service on its own. Revenue is recognized upon transfer of control over ordered items, generally upon delivery to the franchisees. In determining the amount and timing of revenue from contracts with customers, the Company exercises significant judgment with respect to collectability of the amount; however, the timing of recognition does not require significant judgment, as it is based on either the franchise term or the date of product shipment, none of which require estimation. The Company does not incur a significant amount of contract acquisition costs in conducting its franchising activities. The Company believes its franchising arrangements do not contain a significant financing component. The Company’s revenue recognition policy is compliant with ASC 606, Revenue from Contracts with Customers, and revenue is recognized when a customer obtains control of promised goods and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the goods and services in the contract; (ii) determination of whether the goods and services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery or service being rendered. For all reporting periods, the Company has not disclosed the value of unsatisfied performance obligations for all product revenue contracts with an original expected length of one year or less, which is an optional exemption that is permitted under the adopted rules. (c) Accounts Receivable Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company assesses the probability of collection from each customer at the outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness. If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed. Management performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade receivables. In the analysis, management primarily considers the age of the customer’s receivable and also considers the creditworthiness of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates, which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability. Accounts receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. No allowance for doubtful accounts was made for the three months ended March 31, 2022 and 2021. The following customers had an accounts receivable balance greater than 10% of total accounts receivable at March 31, 2022. March 31, 2022 December 31, 2021 Amount % Amount % Customer A $ - - % $ 1,540,197 51 % Customer B - - % 1,472,059 49 % Customer C 1,330,653 61 % - - % Customer D 840,190 39 % - - % $ 2,170,843 100 % $ 3,012,256 100 % (c) Recently issued accounting pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial Statements. This ASU requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. This Accounting Standards Update affects entities holding financial assets and net investment in leases that are not accounted for at fair value through net income. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual rights to receive cash. For smaller public business entities, the amendments in this Update are effective for fiscal years beginning after January 1, 2023, including interim periods within those fiscal years. All entities may adopt the amendments in this Update through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective (that is, a modified-retrospective approach). The Company is in the process of evaluating the impact of the adoption of this pronouncement on its consolidated financial statements. The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s financial statements.

Risks and Uncertainties

Risks and Uncertainties	3 Months Ended
	Mar. 31, 2022
Risks and Uncertainties [Abstract]
RISKS AND UNCERTAINTIES	4. RISKS AND UNCERTAINTIES (a) Economic and Political Risks The Company’s operations are conducted in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC economy. The Company’s operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation. (b) Foreign Currency Translation The Company’s reporting currency is the U.S. dollar. The functional currency of the parent company is the U.S. dollar and the functional currency of the Company’s operating subsidiaries is the Chinese Renminbi (“RMB”). For the subsidiaries whose functional currencies are the RMB, all assets and liabilities are translated at exchange rates at the balance sheet date and revenue and expenses are translated at the average yearly exchange rates and equity is translated at historical exchange rates. Any translation adjustments resulting are not included in determining net income but are included in foreign exchange adjustments to other comprehensive loss, a component of equity. (c) Concentration of credit risk Financial instruments that potentially expose the Company to significant concentration of credit risk consist primarily of cash and cash equivalents and accounts receivable, other receivables and advance to suppliers. As of March 31, 2022 and December 31, 2021, substantially all of the Company’s cash and cash equivalents were deposited with financial institutions with high-credit ratings and quality. The Company did not have any customers constituting 10% or more of the net revenue in the three months ended March 31, 2022. The Company had two customers constituting 10% or more of the net revenues in the three months ended March 31, 2021 as follows: 2022 2021 Amount % Amount % Customer A $ - - % $ 867,850 20 % Customer B - - % 435,070 10 % $ - - % $ 1,302,920 30 %

Revenue

Revenue	3 Months Ended
	Mar. 31, 2022
Revenue [Abstract]
REVENUE	5. REVENUE For the Revenue 2022 2021 Product sales $ 2,432,537 $ 4,363,917 Franchise fees and income 458,626 47,341 Revenues from transactions with franchisees 3,707,126 - $ 6,598,289 $ 4,411,258 Contract liabilities As of As of Deferred revenue related to prepaid coffee and liquor products $ 4,013 $ 20,881 Deferred revenue related to upfront franchise fees 549,427 716,634 $ 553,440 $ 737,515 Contract liabilities primarily consist of deferred revenue related to prepaid coffee and spirit products and upfront franchise fees. Deferred revenue related to prepaid spirit products represents advance from franchisees for future supply of products which is expected to recognize as revenue in the next 12 months. Deferred revenue related to upfront franchise fees represents the training service to be delivered over the term of franchise agreement that as of December 31, 2021, the Company expects to recognize as revenue of $221,085 within the next 12 months. The Company has elected, as a practical expedient, not to disclose the value of remaining performance obligations associated with the franchise agreement in exchange for franchise right and related training services. The remaining duration of the performance obligation is the remaining contractual term of each franchise agreement. Revenue from training services provided to franchisees is recognized upon the conduct and delivery of training.

Other Receivables

Other Receivables	3 Months Ended
	Mar. 31, 2022
Other Receivables [Abstract]
OTHER RECEIVABLES	6. OTHER RECEIVABLES As of March 31, 2022 and December 31, 2021, other receivables mainly consist of employees advance to be spent for company purposes and refundable rental deposits. The balances are unsecured, non-interest bearing and repayable on demand.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
INVENTORIES	7. INVENTORY March 31, December 31, 2022 2021 Raw materials (1) $ 18,200,736 $ 14,000,162 Finished goods 652,795 61,684 Goods in transit 54,617 105,083 $ 18,908,148 $ 14,166,929 (1) Raw materials mainly consist of unprocessed coffee tea beans, puree spirit and packaging materials

Advance to Suppliers

Advance to Suppliers	3 Months Ended
	Mar. 31, 2022
Advance To Suppliers [Abstract]
ADVANCE TO SUPPLIERS	8. ADVANCE TO SUPPLIERS The suppliers require the Company to pay in advance for the purchase of liquor products. Such advance is appropriated against future purchase orders. These advances are interest free, unsecured and short-term in nature.

Leasehold Improvement and Equip

Leasehold Improvement and Equipment, Net	3 Months Ended
	Mar. 31, 2022
Leasehold Improvement and Equipment, Net [Abstract]
LEASEHOLD IMPROVEMENT AND EQUIPMENT, NET	9. LEASEHOLD IMPROVEMENT AND EQUIPMENT, NET March 31, December 31, 2022 2021 Leasehold improvement $ 66,089 $ 65,944 Equipment 32,611 21,079 Machinery 34,162 34,087 Computer equipment and software 47,888 46,228 Motor vehicle 492,705 469,114 $ 673,455 $ 636,452 Less: accumulated depreciation (267,188 ) (206,952 ) $ 406,267 $ 429,500 Depreciation expense for the three months ended March 31, 2022 and 2021 was $36,703 and $13,986 respectively.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2022
Intangible Assets [Abstract]
INTANGIBLE ASSETS	10. INTANGIBLE ASSETS March 31, December 31, 2022 2021 APP Platform $ 110,391 $ 110,148 Trademarks 3,422 - Less: accumulated amortization (16,325 ) (14,687 ) $ 97,488 $ 95,461 Amortization expense for the three months ended March 31, 2022 and 2021 was $1,603 and $280, respectively. As of March 31, 2022 and December 31, 2021, cost of intangible assets included an APP platform amounting to approximately $16,000 (RMB100,000) acquired by the Company during the year which was in the testing phase, no amortization was recorded until that platform was fully operational in 2022.

Other Payables and Accruals

Other Payables and Accruals	3 Months Ended
	Mar. 31, 2022
Other Payables and Accruals [Abstract]
OTHER PAYABLES AND ACCRUALS	11. OTHER PAYABLES AND ACCRUALS March 31, December 31, 2022 2021 Accrued payroll and welfare payable $ 71,423 $ 178,706 VAT and other taxes payable 241,121 192,563 Others (1) 28,254 109,989 $ 340,798 $ 481,258 (1) As of March 31, 2022 and December 31, 2021, others mainly consist of the outstanding refundable balance upon termination of the cooperative agreement with one customer and payables for rental expenses.

Advance from Customers

Advance from Customers	3 Months Ended
	Mar. 31, 2022
Advance from Customers [Abstract]
ADVANCE FROM CUSTOMERS	12. ADVANCE FROM CUSTOMERS The Company requires retail partners to sign cooperative agreement and to pay in advance for the supply of goods. Such advance is appropriated against future sales orders. These advances are interest free, unsecured and short-term in nature.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	13. INCOME TAXES FHAI was incorporated in the State of Nevada. FHAI is an U.S. entity and is subject to the United States federal income tax. No provision for income taxes in the United States has been made as FHAI had no United States taxable income for the years ended December 31, 2021 and 2020. WLJM Cayman was incorporated in Cayman Islands. Under the current tax laws of Cayman Islands, WLJM Cayman is not subject to tax on their income or capital gains. In addition, upon of dividends by WLJM Cayman to its shareholders, no Cayman Islands withholding tax will be imposed. WLJM HK was incorporated in Hong Kong and is subject to an income tax rate of 16.5% for taxable income generated from operations in Hong Kong. JYWM WFOE, Shenzhen Wei Lian, Dongguan Dishi, Shenzhen Nainiang and Nainiang Liquor were incorporated in the PRC and they are subject to profits tax rate at 25% for income generated and operation in the country. The full realization of the tax benefit associated with the losses carried forward depends predominantly upon the Company’s ability to generate taxable income during the carry forward period. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. The Company did not record deferred tax assets as of March 31, 2022 and December 31, 2021. A reconciliation of tax expense from 25% statutory tax rates for the three months ended March 31, 2022 and 2021 is as follows: For the 2022 2021 Profit before tax $ 4,056,256 $ 3,171,635 Tax benefit calculated at statutory tax rate 25 % 25 % Computed expected tax expense 1,014,064 792,909 Others 21,039 (13,537 ) $ 1,035,103 $ 779,372

Leases

Leases	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
LEASES	14. LEASES The Company has leases for the office, factory and warehouse in the PRC, under operating leases expiring on various dates through September 2023, which is classified as operating leases. There are no residual value guarantees and no restrictions or covenants imposed by the leases. Lease liabilities are measured at present value of the sum of remaining rental payments as of March 31, 2022, with discounted rate of 4.75%. A single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are classified within operating activities in the statement of cash flows. Rent expense for the three months ended March 31, 2022 and 2021 were $70,267 and $78,596, respectively. Upon expiration of the terms of leases, the Company has not entered into new lease agreements or extended the existing lease agreements as of March 31, 2022 and December 31, 2021. The Company’s future minimum payments under long-term non-cancelable operating leases are as follows: March 31, Within 1 year $ 25,634 After 1 year but within 5 years 11,290 Total lease payments $ 36,924 Less: imputed interest (7,237 ) Total lease obligations 29,687 Less: current obligations (19,818 ) Long-term lease obligations $ 9,869 Other information: For the 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating leases $ 70,267 $ 78,596 Right-of-use assets obtained in exchange for operating lease liabilities 23,180 301,093 Remaining lease term for operating leases (years) 1.5 2.5 Weighted average discount rate for operating leases 4.75 % 4.75 %

Related Parties Transactions

Related Parties Transactions	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTIES TRANSACTIONS	15. RELATED PARTIES TRANSACTIONS The Company had the following balances with related parties: (a) Amount due from related parties March 31, December 31, Relationship 2022 2021 Shenzhen Weilian Jin Meng Culture Spreading Limited Zhu Hong is the shareholder $ 32,477 $ 81,690 Total $ 32,477 $ 81,690 The balances represent cash advance to a related party. The balances are unsecured, non-interest bearing and repayable on demand. (b) Amount due to related parties March 31, December 31, Relationship 2022 2021 Zhu Hong Majority shareholder of the Company $ 40,184 $ 79,849 Total $ 40,184 $ 79,849 The balances represent Company’s expenses paid on behalf by a related party. The balances are unsecured, non-interest bearing and repayable on demand.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	16. COMMITMENTS AND CONTINGENCIES Commitments consist of a non-cancelable consultancy service agreement entered into with a third-party for the provision of services related to the US listing with a contract sum of $1,200,000. The outstanding committed contract amount is $120,000. The terms of the agreement are for various milestones stages to be completed within two years through 2021 which has extended to 2022. Future commitments within one year as of December 31, 2021 was $120,000. No future commitments more than one year as of March 31, 2022. Except the above commitments and the operating lease commitment as disclosed at Note 14, there are no material commitments.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS There are no subsequent events have occurred that would require recognition or disclosure in the financial statements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Use of estimates	(a) Use of estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates. There is no change on the accounting policies from the year ended December 31, 2021.
Revenue Recognition	(b) Revenue Recognition The Company’s revenues primarily include Company sales, franchise fees and income and revenues from transactions with franchisees. Product sales Product sales represents the sale of “coffee tea” and “spirit” products. Such revenue is recognized net of value-added taxes, upon delivery at such time that title passes to the customers. Franchise fees and income Franchise fees and income primarily include upfront franchise fees, such as initial fees, pre-opening assistance to operate spirit stores, subsequent training provided to franchisees and renewal fees. The Company has determined that the services provided in exchange for upfront franchise fees are highly interrelated with the franchise rights. The franchise rights are accounted for as rights to access the Company’s symbolic intellectual property in accordance with ASC 606, and the Company recognizes upfront franchise fees received from a franchisee as revenue when performance obligations are satisfied in accordance with the franchise agreement or the renewal agreement. The franchise agreement term is typically 3 years. Revenues from transactions with franchisees Revenues from transactions with franchisees consist primarily of sales of spirit products. The Company sells and delivers spirit products to the franchisees. The performance obligations arising from such transactions are considered distinct from the franchise agreement as they are not highly dependent on the franchise agreement and the customer can benefit from the procurement service on its own. Revenue is recognized upon transfer of control over ordered items, generally upon delivery to the franchisees. In determining the amount and timing of revenue from contracts with customers, the Company exercises significant judgment with respect to collectability of the amount; however, the timing of recognition does not require significant judgment, as it is based on either the franchise term or the date of product shipment, none of which require estimation. The Company does not incur a significant amount of contract acquisition costs in conducting its franchising activities. The Company believes its franchising arrangements do not contain a significant financing component. The Company’s revenue recognition policy is compliant with ASC 606, Revenue from Contracts with Customers, and revenue is recognized when a customer obtains control of promised goods and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the goods and services in the contract; (ii) determination of whether the goods and services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery or service being rendered. For all reporting periods, the Company has not disclosed the value of unsatisfied performance obligations for all product revenue contracts with an original expected length of one year or less, which is an optional exemption that is permitted under the adopted rules.
Accounts Receivable	(c) Accounts Receivable Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company assesses the probability of collection from each customer at the outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness. If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed. Management performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade receivables. In the analysis, management primarily considers the age of the customer’s receivable and also considers the creditworthiness of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates, which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability. Accounts receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. No allowance for doubtful accounts was made for the three months ended March 31, 2022 and 2021. The following customers had an accounts receivable balance greater than 10% of total accounts receivable at March 31, 2022. March 31, 2022 December 31, 2021 Amount % Amount % Customer A $ - - % $ 1,540,197 51 % Customer B - - % 1,472,059 49 % Customer C 1,330,653 61 % - - % Customer D 840,190 39 % - - % $ 2,170,843 100 % $ 3,012,256 100 %
Recently issued accounting pronouncements	(c) Recently issued accounting pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial Statements. This ASU requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. This Accounting Standards Update affects entities holding financial assets and net investment in leases that are not accounted for at fair value through net income. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual rights to receive cash. For smaller public business entities, the amendments in this Update are effective for fiscal years beginning after January 1, 2023, including interim periods within those fiscal years. All entities may adopt the amendments in this Update through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective (that is, a modified-retrospective approach). The Company is in the process of evaluating the impact of the adoption of this pronouncement on its consolidated financial statements. The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Schedule of accounts receivable	March 31, 2022 December 31, 2021 Amount % Amount % Customer A $ - - % $ 1,540,197 51 % Customer B - - % 1,472,059 49 % Customer C 1,330,653 61 % - - % Customer D 840,190 39 % - - % $ 2,170,843 100 % $ 3,012,256 100 %

Risks and Uncertainties (Tables

Risks and Uncertainties (Tables)	3 Months Ended
	Mar. 31, 2022
Risks and Uncertainties [Abstract]
Schedule of concentration of credit risk	2022 2021 Amount % Amount % Customer A $ - - % $ 867,850 20 % Customer B - - % 435,070 10 % $ - - % $ 1,302,920 30 %

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2022
Revenue [Abstract]
Schedule of revenue	For the Revenue 2022 2021 Product sales $ 2,432,537 $ 4,363,917 Franchise fees and income 458,626 47,341 Revenues from transactions with franchisees 3,707,126 - $ 6,598,289 $ 4,411,258
Schedule of contract liabilities	Contract liabilities As of As of Deferred revenue related to prepaid coffee and liquor products $ 4,013 $ 20,881 Deferred revenue related to upfront franchise fees 549,427 716,634 $ 553,440 $ 737,515

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
Schedule of inventories	March 31, December 31, 2022 2021 Raw materials (1) $ 18,200,736 $ 14,000,162 Finished goods 652,795 61,684 Goods in transit 54,617 105,083 $ 18,908,148 $ 14,166,929

Leasehold Improvement and Equ_2

Leasehold Improvement and Equipment, Net (Tables)	3 Months Ended
	Mar. 31, 2022
Leasehold Improvement and Equipment, Net [Abstract]
Schedule of leasehold improvement and equipment, net	March 31, December 31, 2022 2021 Leasehold improvement $ 66,089 $ 65,944 Equipment 32,611 21,079 Machinery 34,162 34,087 Computer equipment and software 47,888 46,228 Motor vehicle 492,705 469,114 $ 673,455 $ 636,452 Less: accumulated depreciation (267,188 ) (206,952 ) $ 406,267 $ 429,500

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2022
Intangible Assets [Abstract]
Schedule of intangible assets	March 31, December 31, 2022 2021 APP Platform $ 110,391 $ 110,148 Trademarks 3,422 - Less: accumulated amortization (16,325 ) (14,687 ) $ 97,488 $ 95,461

Other Payables and Accruals (Ta

Other Payables and Accruals (Tables)	3 Months Ended
	Mar. 31, 2022
Other Payables and Accruals [Abstract]
Schedule of other payables and accruals	March 31, December 31, 2022 2021 Accrued payroll and welfare payable $ 71,423 $ 178,706 VAT and other taxes payable 241,121 192,563 Others (1) 28,254 109,989 $ 340,798 $ 481,258 (1) As of March 31, 2022 and December 31, 2021, others mainly consist of the outstanding refundable balance upon termination of the cooperative agreement with one customer and payables for rental expenses.

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of statutory tax rates	For the 2022 2021 Profit before tax $ 4,056,256 $ 3,171,635 Tax benefit calculated at statutory tax rate 25 % 25 % Computed expected tax expense 1,014,064 792,909 Others 21,039 (13,537 ) $ 1,035,103 $ 779,372

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
Schedule of future minimum payments under long-term non-cancelable operating leases	March 31, Within 1 year $ 25,634 After 1 year but within 5 years 11,290 Total lease payments $ 36,924 Less: imputed interest (7,237 ) Total lease obligations 29,687 Less: current obligations (19,818 ) Long-term lease obligations $ 9,869
Schedule of other information	For the 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating leases $ 70,267 $ 78,596 Right-of-use assets obtained in exchange for operating lease liabilities 23,180 301,093 Remaining lease term for operating leases (years) 1.5 2.5 Weighted average discount rate for operating leases 4.75 % 4.75 %

Related Parties Transactions (T

Related Parties Transactions (Tables)	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
Schedule of amount due from related parties	March 31, December 31, Relationship 2022 2021 Shenzhen Weilian Jin Meng Culture Spreading Limited Zhu Hong is the shareholder $ 32,477 $ 81,690 Total $ 32,477 $ 81,690
Schedule of amount due to related parties	March 31, December 31, Relationship 2022 2021 Zhu Hong Majority shareholder of the Company $ 40,184 $ 79,849 Total $ 40,184 $ 79,849

Description of Business (Detail

Description of Business (Details)	Mar. 31, 2022
Accounting Policies [Abstract]
Capital stock transaction description	Inc. and its subsidiaries (the “Company” or “FHAI”) are engaged in the business of wholesale distribution of “coffee tea” and “spirit” products to retail partners and corporate customers, selling “coffee tea” and “spirit” products to individual consumers and providing pre-opening assistance to retail partners to operate coffee stores in the People’s Public of China (“PRC” or “China”).

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Agreement term	3 years
Percentage of accounts receivable	10.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of accounts receivable - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, amount	$ 2,170,843	$ 3,012,256
Accounts receivable, percentage	100.00%	100.00%
Customer A [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, amount		$ 1,540,197
Accounts receivable, percentage		51.00%
Customer B [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, amount		$ 1,472,059
Accounts receivable, percentage		49.00%
Customer C [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, amount	$ 1,330,653
Accounts receivable, percentage	61.00%
Customer D [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, amount	$ 840,190
Accounts receivable, percentage	39.00%

Risks and Uncertainties (Detail

Risks and Uncertainties (Details)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Risks and Uncertainties [Abstract]
Percentage of net revenues	10.00%	10.00%

Risks and Uncertainties (Deta_2

Risks and Uncertainties (Details) - Schedule of concentration of credit risk - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Revenue, Major Customer [Line Items]
Net revenue, amount		$ 1,302,920
Net revenue, percentage		30.00%
Customer A [Member]
Revenue, Major Customer [Line Items]
Net revenue, amount		$ 867,850
Net revenue, percentage		20.00%
Customer B [Member]
Revenue, Major Customer [Line Items]
Net revenue, amount		$ 435,070
Net revenue, percentage		10.00%

Revenue (Details)

Revenue (Details)	3 Months Ended
	Mar. 31, 2022USD ($)
Revenue [Abstract]
Expected recognize revenue term	12 months
Expect to recognize revenue amount	$ 221,085

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of revenue - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Schedule of revenue [Abstract]
Product sales	$ 2,432,537	$ 4,363,917
Franchise fees and income	458,626	47,341
Revenues from transactions with franchisees	3,707,126
Revenue	$ 6,598,289	$ 4,411,258

Revenue (Details) - Schedule _2

Revenue (Details) - Schedule of contract liabilities - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Schedule of contract liabilities [Abstract]
Deferred revenue related to prepaid coffee and liquor products	$ 4,013	$ 20,881
Deferred revenue related to upfront franchise fees	549,427	716,634
Contract liabilities	$ 553,440	$ 737,515

Inventories (Details) - Schedul

Inventories (Details) - Schedule of inventories - USD ($)		Mar. 31, 2022	Dec. 31, 2021
Schedule of inventories [Abstract]
Raw materials	[1]	$ 18,200,736	$ 14,000,162
Finished goods		652,795	61,684
Goods in transit		54,617	105,083
Inventory, total		$ 18,908,148	$ 14,166,929
[1]	Raw materials mainly consist of unprocessed coffee tea beans, puree spirit and packaging materials

Leasehold Improvement and Equ_3

Leasehold Improvement and Equipment, Net (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Leasehold Improvement and Equipment, Net [Abstract]
Depreciation expense	$ 36,703	$ 13,986

Leasehold Improvement and Equ_4

Leasehold Improvement and Equipment, Net (Details) - Schedule of leasehold improvement and equipment, net - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Leasehold improvement and equipment, gross	$ 673,455	$ 636,452
Less: accumulated depreciation	(267,188)	(206,952)
Leasehold improvement and equipment, net	406,267	429,500
Leasehold improvement [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvement and equipment, gross	66,089	65,944
Equipment [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvement and equipment, gross	32,611	21,079
Machinery [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvement and equipment, gross	34,162	34,087
Computer equipment and software [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvement and equipment, gross	47,888	46,228
Motor vehicles [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvement and equipment, gross	$ 492,705	$ 469,114

Intangible Assets (Details)

Intangible Assets (Details)	3 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2021USD ($)	Mar. 31, 2022CNY (¥)
Intangible Assets [Abstract]
Amortization expense	$ 1,603	$ 280
Cost of intangible assets	$ 16,000		¥ 100,000

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of intangible assets - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Schedule of intangible assets [Abstract]
APP Platform	$ 110,391	$ 110,148
Trademarks	3,422
Less: accumulated amortization	(16,325)	(14,687)
Intangible assets, net	$ 97,488	$ 95,461

Other Payables and Accruals (De

Other Payables and Accruals (Details)	Mar. 31, 2022	Dec. 31, 2021
Other Payables and Accruals [Abstract]
Number of customers	1	1

Other Payables and Accruals (_2

Other Payables and Accruals (Details) - Schedule of other payables and accruals - USD ($)		Mar. 31, 2022	Dec. 31, 2021
Schedule of other payables and accruals [Abstract]
Accrued payroll and welfare payable		$ 71,423	$ 178,706
VAT and other taxes payable		241,121	192,563
Others	[1]	28,254	109,989
Other payables and accruals		$ 340,798	$ 481,258
[1]	As of March 31, 2022 and December 31, 2021, others mainly consist of the outstanding refundable balance upon termination of the cooperative agreement with one customer and payables for rental expenses.

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Income Taxes (Details) [Line Items]
Statutory tax rates	25.00%	25.00%
Hong Kong [Member]
Income Taxes (Details) [Line Items]
Income tax rate	16.50%
PRC [Member]
Income Taxes (Details) [Line Items]
Subject to profits tax rate	25.00%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of statutory tax rates - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Schedule of statutory tax rates [Abstract]
Profit before tax	$ 4,056,256	$ 3,171,635
Tax benefit calculated at statutory tax rate	25.00%	25.00%
Computed expected tax expense	$ 1,014,064	$ 792,909
Others	21,039	(13,537)
Income tax	$ 1,035,103	$ 779,372

Leases (Details)

Leases (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Leases [Abstract]
Lease discounted rate	4.75%
Rent expenses	$ 70,267	$ 78,596

Leases (Details) - Schedule of

Leases (Details) - Schedule of future minimum payments under long-term non-cancelable operating leases	Mar. 31, 2022USD ($)
Schedule of future minimum payments under long-term non-cancelable operating leases [Abstract]
Within 1 year	$ 25,634
After 1 year but within 5 years	11,290
Total lease payments	36,924
Less: imputed interest	(7,237)
Total lease obligations	29,687
Less: current obligations	(19,818)
Long-term lease obligations	$ 9,869

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of other information - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow from operating leases	$ 70,267	$ 78,596
Right-of-use assets obtained in exchange for operating lease liabilities	$ 23,180	$ 301,093
Remaining lease term for operating leases (years)	1 year 6 months	2 years 6 months
Weighted average discount rate for operating leases	4.75%	4.75%

Related Parties Transactions (D

Related Parties Transactions (Details) - Schedule of amount due from related parties - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Related Parties Transactions (Details) - Schedule of amount due from related parties [Line Items]
Due to related parties	$ 32,477
Total		$ 81,690
Shenzhen Weilian Jin Meng Culture Spreading Limited [Member]
Related Parties Transactions (Details) - Schedule of amount due from related parties [Line Items]
Relationship, description	Zhu Hong is the shareholder
Due to related parties	$ 32,477
Total		$ 81,690

Related Parties Transactions _2

Related Parties Transactions (Details) - Schedule of amount due to related parties - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Related Parties Transactions (Details) - Schedule of amount due to related parties [Line Items]
Total	$ 40,184	$ 79,849
Zhu Hong [Member]
Related Parties Transactions (Details) - Schedule of amount due to related parties [Line Items]
Relationship, decription	Majority shareholder of the Company
Total	$ 40,184	$ 79,849

Commitments and Contingencies (

Commitments and Contingencies (Details)	3 Months Ended
	Mar. 31, 2022USD ($)
Commitments and Contingencies Disclosure [Abstract]
Commitments contract amount	$ 1,200,000
Outstanding contract amount	$ 120,000
Milestones stages, description	The terms of the agreement are for various milestones stages to be completed within two years through 2021 which has extended to 2022. Future commitments within one year as of December 31, 2021 was $120,000. No future commitments more than one year as of March 31, 2022.