JRSIS Health Care (JRSS) 10-Q 29 Jun 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	Jun. 29, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	JRSIS HEALTH CARE Corp
Entity Central Index Key	0001597892
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		18,016,331
Entity File Number	000-56013
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	FL

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current Assets:
Cash and cash equivalents	$ 707,191	$ 1,971,129
Accounts receivable, net	3,766,204	4,583,835
Inventories	1,123,957	1,072,741
Other receivables	55,420	47,385
Prepayments	1,337,553	1,301,351
Deferred expenses	434,805	257,203
Deposits for capital leases-current portion	48,184	280,422
Total current assets	7,473,314	9,514,066
Construction in progress	36,352
Property and equipment, net	22,872,761	22,838,622
Long term deferred expenses	2,625,766	2,978,936
Deposits for capital leases	644,328	655,569
Right-of-use assets	14,733,102	15,641,489
Total assets	48,385,623	51,628,682
Current Liabilities:
Accounts payable	3,748,386	3,619,442
Notes payable	263,188	358,382
Deposits received	21,233	24,487
Amount due to related parties	331,075	1,794,540
Other payable	14,036	10,752
Deferred tax payable-current	172,020	245,943
Tax payable	196	12,047
Payroll payable	432,826	1,395,034
Lease obligation-current portion	2,476,359	2,680,421
Convertible note	593,905	774,567
Total current liabilities	8,053,224	10,915,615
Deferred tax payable	1,797,168	1,702,752
Warrant liabilities	110,559	110,840
Lease obligation	12,778,864	13,295,933
Other capital lease payable	2,571,824	2,616,691
Total liabilities	25,311,639	28,641,831
Shareholders' equity
Common stock; $0.001 par value, 100,000,000 shares authorized; 18,016,331 and 17,975,999 issued and outstanding at March 31, 2020 and December 31, 2019, respectively	18,016	17,976
Additional Paid-in capital	23,085,905	22,825,787
Retained earnings	(6,633,129)	(6,788,652)
Other comprehensive income	(1,580,700)	(1,236,873)
Total shareholders' equity of the Company	14,890,092	14,818,238
Non-controlling interest	8,183,892	8,168,613
Total shareholders' equity	23,073,984	22,986,851
Total liabilities and shareholders' equity	$ 48,385,623	$ 51,628,682

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares, issued	18,016,331	17,975,999
Common stock, shares outstanding	18,016,331	17,975,999

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue:
Total revenue	$ 5,987,999	$ 7,572,103
Operating costs and expenses:
Cost of pharmaceuticals sold	1,224,887	2,415,132
Medical consumables	932,532	872,592
Salaries and benefits	1,914,777	1,539,079
Office supplies	195,597	389,360
Vehicle expenses	46,135	81,935
Utilities expenses	219,945	196,316
Operating leases expense	43,630	28,163
Advertising and promotion expenses	139	25,360
Interest expense	175,834	225,860
Professional fee	7,625	41,288
Convertible notes expense	21,542
Warrant expense	248,877
Depreciation and amortization	579,947	538,224
Total operating costs and expenses	5,611,467	6,353,309
Earnings from operations before other income and income taxes	376,532	1,218,794
Other income	(4,446)	(5,615)
Earnings from operations before income taxes	372,086	1,213,179
Income tax	57,169	255,792
Net income	314,917	957,387
Less: net income attributable to non-controlling interests	159,394	288,799
Net income attributable to the Company	155,523	668,588
Comprehensive income:
Foreign currency translation adjustment	(487,942)	524,928
Foreign currency translation adjustment attributable to non-controlling interests	(144,115)	170,771
Foreign currency translation adjustment attributable to the Company	(343,827)	354,157
Comprehensive income	(173,025)	1,482,315
Less: Comprehensive income attributable to non-controlling interests	15,279	459,570
Comprehensive income attributable to the Company	$ (188,304)	$ 1,022,745
Basic earnings per share	$ 0.00864	$ 0.0446
Diluted earnings per share	$ 0.00863	$ 0.0446
Weighted average number of shares outstanding (Basic)	18,005,761	14,975,000
Weighted average number of shares outstanding (Diluted)	18,026,761	14,975,000
Pharmaceuticals
Revenue:
Total revenue	$ 1,835,709	$ 2,814,548
Patient services
Revenue:
Total revenue	$ 4,152,290	$ 4,757,555

Consolidated Statement of Share

Consolidated Statement of Sharesholders' Equity (Unaudited) - USD ($)	Common stock	Retained Earnings	Other comprehensive income	Additional paid-in capital	Non-Controlling Interest	Total
Balance in beginning at Dec. 31, 2018	$ 14,975	$ 12,913,912	$ (983,109)	$ 2,191,363	$ 7,895,376	$ 22,032,517
Balance in beginning, shares at Dec. 31, 2018	14,975,000
Net income		668,588			288,799	957,387
Foreign currency translation adjustment			354,157		170,771	524,928
Balance in end at Mar. 31, 2019	$ 14,975	13,582,500	(628,952)	2,191,363	8,354,946	23,514,832
Balance in end, shares at Mar. 31, 2019	14,975,000
Balance in beginning at Dec. 31, 2019	$ 17,976	(6,788,652)	(1,236,873)	22,825,787	8,168,613	22,986,851
Balance in beginning, shares at Dec. 31, 2019	17,975,999
Net income		155,523			159,394	314,917
Shares issued	$ 40			260,118		260,158
Shares issued, shares	40,332
Foreign currency translation adjustment			(343,827)		(144,115)	(487,942)
Balance in end at Mar. 31, 2020	$ 18,016	$ (6,633,129)	$ (1,580,700)	$ 23,085,905	$ 8,183,892	$ 23,073,984
Balance in end, shares at Mar. 31, 2020	18,016,331

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash Flows From Operating Activities
Net income	$ 314,917	$ 957,387
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	579,947	538,224
Interest expense	175,834	225,860
Convertible notes expense	21,542
Warrant expense	248,877
Changes in operating assets and liabilities:
Accounts receivable, net	776,626	(442,869)
Inventories	(70,689)	248,792
Amount due from related parties	(13,235)	118,061
Prepayments and other current assets	264,527	875,152
Accounts payable	187,569	476,760
Amount due to related parties	(12,194)	(4,699)
Deposits received	(2,878)	(5,089)
Payroll payable	(952,826)
Accrued expenses and other current liabilities	(43,991)	272,288
Net cash provided by operating activities	1,474,026	3,259,867
Cash Flows From Investing Activities
Purchases of property and equipment	(240,223)	(1,503,611)
Prepayment for property and equipment acquisition	(332,933)	(454,761)
Payment of Construction in progress	(36,915)	(264,687)
Net cash (used in) investing activities	(610,071)	(2,223,059)
Cash Flows From Financing Activities
Payments of finance lease obligations	(202,468)	(687,952)
Interest expense	(175,834)	(225,860)
Payment for Convertible notes	(202,204)
Proceeds from finance lease		2,870,312
Payments to related parties	(1,500,774)
Net cash provided by (used in) financing activities	(2,081,280)	1,956,500
Effect of exchange rate fluctuation on cash and cash equivalents	(46,613)	23,870
Net increase (decrease) in cash and cash equivalents	(1,263,938)	3,017,178
Cash and cash equivalents, beginning of period	1,971,129	256,450
Cash and cash equivalents, ending of period	707,191	3,273,628
Supplemental disclosure of cash flow information
Cash paid for income taxes	(14,253)	(255,792)
Cash paid for interest	$ (175,834)	$ (225,860)

Description of Business and Org

Description of Business and Organization	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND ORGANIZATION	NOTE 1. DESCRIPTION OF BUSINESS AND ORGANIZATION JRSIS Health Care Corporation (the "Company" or "JRSS") was incorporated on November 20, 2013 under the laws of the State of Florida. In December 2013 JRSS acquired 100% of the equity in JRSIS Health Care Limited ("JHCL"), which is a Limited Liability Company registered in British Virgin Island ("BVI") on February 25, 2013. JHCL owns 100% of the equity in Runteng Medical Group Co., Ltd ("Runteng"), a limited liability company registered in Hong Kong on September 17, 2012. Runteng owns 70% of the equity in Harbin Jiarun Hospital Co., Ltd ("Jiarun"), a for-profit hospital incorporated in Harbin City of Heilongjiang, China in February 2006. The remaining 30% of the equity in Jiarun is owned by Junsheng Zhang, who is the Chairman of the Board of JRSIS Health Care Corporation. Jiarun is a private hospital serving patients on a municipal and county level and providing both Western and Chinese medical practices to the residents of Harbin. Jiarun also owns 100% of the equity in: ● Harbin Jiarun Hospital Co., Ltd Nanjing Road Branch ("NRB Hospital"), a hospital branch of Jiarun, incorporated in Harbin city of Heilongjiang, China in October 2017. NRB hospital is a private hospital serving patients on a municipal and county level and providing both Western and Chinese medical practices to the residents of Harbin. ● Harbin Jiarun Hospital Co., Ltd 2 nd nd nd 30% of the equity in Jiarun is held by Junsheng Zhang, and is therefore a non-controlling interest ("NCI"), accounted for pursuant to ASC810-10-45, which states that the ownership interest in the subsidiary that is held by owners other than the parent is a non-controlling interest. According to the supplemental agreement signed between Junsheng Zhang and Runteng on June 1, 2013, the comprehensive income from Jiarun would be attributable to retained earnings and non-controlling interest for 70% and 30% respectively, from July 1, 2013.

Summaries of Significant Accoun

Summaries of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES A. Basis of presentation The consolidated financial statements have been prepared in accordance with the United States generally accepted accounting principles ("U.S. GAAP"). B. Principles of consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated in consolidation. Non-controlling interests represent the equity interest in Jiarun that is not attributable to the Company. Non-controlling interest is reported in the consolidated financial position within equity, separate from the Company's equity. Net income or loss and comprehensive income or loss are attributed to the Company's and the non-controlling interest. C. Use of estimates The preparation of audited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue 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 from those estimates. Significant items subject to such estimates and assumptions include valuation allowances for receivables and recoverability of carrying amount and the estimated useful lives of long-lived assets. These estimates are often based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable. Actual results could differ from these estimates. D. Functional currency and foreign currency translation JRSS and JHCL's functional currency is the United States dollar ("US$"). Runteng's functional currency is the Hong Kong dollar ("HK$"). The functional currency of Jiarun is the Renminbi ("RMB"). The Company's reporting currency is US$. Assets and liabilities of Runteng and Jiarun are translated at the current exchange rate at the balance sheet dates, revenues and expenses are translated at the average exchange rates during the reporting periods, and equity accounts are translated at historical rates. Translation adjustments are reported in other comprehensive income. The exchange rates used for foreign currency translation are as follows: For three months ended March 31, 2020 2019 (USD to RMB/USD to HKD) ( USD to RMB/USD to HKD Assets and liabilities period end exchange rate 7.0896 / 7.7529 6.7111 / 7.8493 Revenue and expenses period average 6.9814 / 7.7710 6.7464 / 7.8456 E. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash, accounts receivable and other receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The majority of sales are either cash receipt in advance or cash receipt upon delivery. For three months ended March 31, 2020 and 2019, no customer accounted for more than 10% of net revenue. As of March 31, 2020 and December 31, 2019, two and three customers accounted for more than 5% of net accounts receivable, respectively. For those credit sales, the Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited. F. Cash and cash equivalents Cash and cash equivalents include all cash, deposits in banks and other liquid investments with initial maturities of three months or less. G. Accounts receivable Accounts receivable are recorded at net realizable value consisting of the carrying amount less an allowance for uncollectible accounts as needed. The allowance for doubtful accounts is the Company's best estimate of the amount of probable credit losses in the Company's existing accounts receivable. The Company determines the allowance based on aging data, historical collection experience, customer specific facts and economic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. H. Inventories Inventories, consisting principally of medicines, are stated at the lower of cost or market using the first-in, first-out method ("FIFO"). This policy requires the Company to make estimates regarding the market value of inventory, including an assessment of excess or obsolete inventory. The Company determines excess or obsolete inventory based on an estimate of the future demand and estimated selling prices for its products. I. Construction in progress Construction in progress represents the new hospital painting and decoration costs. And all direct costs relating to the polishing and decoration are capitalized as construction in progress. No depreciation is provided in respect of construction in progress. J. Property and equipment Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to operations when incurred, while additions and betterments are capitalized. Depreciation is recorded on a straight-line basis reflective of the useful lives of the assets. When assets are retired or disposed, the asset's original cost and related accumulated depreciation are eliminated from accounts and any gain or loss is reflected in income. The estimated useful lives for property and equipment categories are as follows: Buildings and improvement 10-40 years Medical equipment 5-15 years Transportation instrument 5-10 years Office equipment 5-10 years Electronic equipment 5-10 years Software 5-10 years K. Leases In February 2016, the FASB issued ASU 2016-02–Leases (Topic 842), which increases transparency and comparability among organizations by recognizing right-of-use ("ROU") lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The ASU maintains a distinction between finance leases and operating leases, which is substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous lease guidance. Retaining this distinction allows the recognition, measurement and presentation of expenses and cash flows arising from a lease to remain similar to the previous accounting treatment. A lessee is permitted to make an accounting policy election by class of underlying asset to exclude from balance sheet recognition any lease assets and lease liabilities with a term of 12 months or less, and instead to recognize lease expense on a straight-line basis over the lease term. For both financing and operating leases, the ROU asset and lease liability is initially measured at the present value of the lease payments in the consolidated balance sheet. In July 2018, the FASB issued ASU 2018-11 which provides entities with the option to initially apply the new lease standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption, if necessary. As discussed in Note 8, we adopted ASU 2016-02–Leases (Topic 842) effective January 1, 2019 utilizing the transition option provided by ASU 2018-11. L. Fair Value Measurement The Company applies the provisions of ASC Subtopic 820-10, Fair Value Measurements, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. Fair value is defined as the price that would be received when selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining the fair value for the assets and liabilities required or permitted to be recorded, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that is observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). The following table sets forth by level within the fair value hierarchy our financial assets and liabilities that were accounted for at fair value on a recurring basis: Carrying Value at Fair Value Measurement at 2020 Level 1 Level 2 Level 3 Convertible Note $ 593,905 $ - $ - $ 593,905 Warrant liability $ 110,559 $ - $ - $ 110,559 A summary of changes in Warrant liability for three months ended March 31, 2020 was as follows: Balance at January 1, 2020 $ 110,840 Change in fair value of warrant liability 248,877 Exercise in January, 2020 (249,158 ) Balance at March 31, 2020 110,559 The fair value of the outstanding warrants was calculated using the Binomial Option Pricing Model with the following assumptions at inception and on subsequent valuation date: March 31, Warrants Auctus Market price per share (USD/share) $ 0.99 Exercise price (USD/share) 0.60 Risk free rate 0.473 % Dividend yield 0 % Expected term/Contractual life (years) 2.33 Expected volatility 62.78 % A summary of changes in Convertible Note for three months ended March 31, 2020 was as follows: Balance at January 1, 2020 $ 774,567 Change in fair value of convertible notes 21,542 Paid in February, 2020 (202,204 ) Balance at March 31, 2020 593,905 The fair value of the outstanding Convertible Note was calculated using Monte Carlo simulation "MC simulation" method and the Binomial Option Pricing Model with the following assumptions at inception and on subsequent valuation date: March 31, Convertible Note Auctus Market price per share (USD/share) $ 0.99 Exercise price (USD/share) 60% of lowest trading price Risk free rate 0.99 % Dividend yield 0 % Expected term/Contractual life (years) 0.08 Expected volatility 180.12 % In May and July, 2019, the Company issued three convertible promissory notes, one each to Labrys Fund, LP, Auctus Fund, LLC and Harbor Gates Capital, LLC. On October 31, 2019, the Company repaid the convertible promissory note issued to Labrys Fund, LP, On February 11, 2020, the Company repaid the convertible promissory note issued to Harbor Gates Capital, LLC. Therefore, the Labrys' and Harbor Gates' Convertible Notes have no fair value as of each subsequent reporting date. 1. The fair value of the outstanding Convertible Note issued to Harbor Gates was calculated using Binomial Option Pricing Model 2. The fair value of the outstanding Convertible Note issued to Auctus was calculated using Monte Carlo simulation "MC simulation" method. Cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities are reflected in the accompanying consolidated financial statements at amounts that approximate fair value because of the short-term nature of these instruments. The fair value of the Company's capital lease obligations also approximates carrying value as they bear interest at current market rates. M. Segment and geographic information The Company is operating in one segment in accordance with the accounting guidance FASB ASC topic 280, "Segment Reporting". The Company's revenues are from customers in People's Republic of China ("PRC"). All assets of the company are located in PRC. N. Revenue recognition The Company recognizes revenue when the amount of revenue can be reliably measured, it is probable that economic benefits will flow to the entity, and specific criteria have been met for each of the Company's activities as described below. Pharmaceutical sales Revenue from the sale of pharmaceuticals is recognized when it is both earned and realized. The Company's policy is to recognize the sale of pharmaceuticals when the title of the pharmaceuticals, ownership and risk of loss have transferred to the purchasers, and collection of the sales proceeds is reasonably assured, all of which generally occur when the patient receives the pharmaceuticals. Given the nature of this revenue source of the Company's business and the applicable rules guiding revenue recognition, the revenue recognition practices for the sale of pharmaceuticals do not contain estimates that materially affect results of operations nor does the Company have any policy for return of products. Patient Services In accordance with the medical licenses under which Jiarun operates, the scope of its approved medical patient service includes medical consulting, surgery, obstetrics and gynecology, pediatrics, anesthesia, clinic laboratory, medical imaging, and traditional Chinese medicine. Patient service revenue is recognized when it is both earned and realized. The Company's policy is to recognize patient service revenue when the medical service has been provided to the patient and collection of the revenue is reasonably assured. The Company provides services to both patients covered by social insurance and patients who are not covered by social insurance. The Company charges the same rates for patient services regardless of the coverage by social insurance. Patients who are not covered by social insurance are liable for the total cost of medical treatment. ● For out-patient medical services, revenue is recognized when the Company provides medical service to the patient. The Company collects payment before the patient leaves the hospital. ● For in-patient medical services, when a patient checks into the hospital, the Company estimates the approximate fee the patient will spend in the hospital based on patient's symptoms. At that time, the Company collects the estimated fees from the patient and records the payment as deposits received. During the in-patient services period, the Company recognizes revenue when the patient service is provided and deducts the cost of service from the deposit received. The Company records these transactions based on daily reports generated by the respective medical department. When medical services exceed patient deposits received the Company records revenue and accounts receivable when the patient services are provided. When a patient checks out from the hospital, the Company calculates and determines the remaining deposit, if any, and refunds the unused portion of the deposit to the patients. In the case where the patient has a balance in accounts receivable, accounts receivable are required to be paid in full at checkout. Patients covered by social insurance will receive a portion or full medical services reimbursed or paid by the social insurance agencies via prepaid cards or insurance claim settlement process. Settlement process The Company is a registered medical service vendor under the state social insurance system for various social insurance agencies. The insurance agencies include "Social Medical Insurance funded by PRC and Heilongjiang Province" and "Heilongjiang Province New Rural Cooperative Medical Care System". The Company utilizes an online system maintained by the social insurance agencies for patients who are covered by social insurance agencies. ● The Company records patients' information in the social insurance system at check in. The system determines the covered portion and amounts based on the information input to the system. ● At the time of check out, the Company collects payment for services the patients are liable for and records accounts receivable from the social insurance agencies for the portion of services covered by the social insurance. In the case that the patients have made payment during the in-patient services period, the Company refunds any amount in excess of the portion they are liable for. ● The Company is responsible for submitting supporting documents of patient services provided to the social insurance agencies for their review. The Company is also required to reconcile its records with the social insurance agencies once a month. Once the social insurance agencies approve the reconciliation, the insurance agencies will settle the accounts receivable balance in the next month following the approval. O. Income taxes The Company has adopted FASB ASC Topic 740, "Income Taxes," which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. In July 2006, the FASB issued FIN 48(ASC 740-10), Accounting for Uncertainty in Income Taxes-An Interpretation of FASB Statement No. 109 (ASC 740), which requires income tax positions to meet a more-likely-than-not recognition threshold to be recognized in the financial statements. Under FIN 48 (ASC 740-10), tax positions that previously failed to meet the more-likely-than-not threshold should be recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not threshold should be derecognized in the first subsequent financial reporting period in which that threshold is no longer met. The application of tax laws and regulations is subject to legal and factual interpretation, judgment and uncertainty. Tax laws and regulations themselves are subject to change as a result of changes in fiscal policy, changes in legislation, the evolution of regulations and court rulings. Therefore, the actual liability may be materially different from our estimates, which could result in the need to record additional tax liabilities or potentially reverse previously recorded tax liabilities or deferred tax asset valuation allowance. As a result of the implementation of FIN 48 (ASC 740-10), the Company made a comprehensive review of its portfolio of tax positions in accordance with recognition standards established by FIN 48 (ASC 740-10). The Company recognized no material adjustments to liabilities or shareholder's equity as a result of the implementation. The adoption of FIN 48 did not have a material impact on the Company's unaudited consolidated financial statements. Enterprise income tax is determined under the Provisional Regulations of PRC Concerning Income Tax on Enterprises promulgated by the PRC, income tax is payable by enterprises at a rate of 25% of their taxable income. P. Earnings per share Basic earnings per common share is computed by using net income divided by the weighted average number of shares of common stock outstanding for the periods presented. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding for the periods presented. Q. Reclassification The comparative figures have been reclassified to conform to current year presentation. R. Recently adopted accounting pronouncements The FASB has issued Accounting Standards Update (ASU) No. 2019-01, Leases (Topic 842): Codification Improvements. The new ASU aligns the guidance for fair value of the underlying asset by lessors that are not manufacturers or dealers in Topic 842 with that of existing guidance. As a result, the fair value of the underlying asset at lease commencement is its cost, reflecting any volume or trade discounts that may apply. However, if there has been a significant lapse of time between when the underlying asset is acquired and when the lease commences, the definition of fair value (in Topic 820, Fair Value Measurement) should be applied. The ASU also requires lessors within the scope of Topic 942, Financial Services—Depository and Lending, to present all "principal payments received under leases" within investing activities. Finally, the ASU exempts both lessees and lessors from having to provide certain interim disclosures in the fiscal year in which a company adopts the new leases standard. We do not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

Accounts Receivable, Net

Accounts Receivable, Net	3 Months Ended
	Mar. 31, 2020
Receivables, Net, Current [Abstract]
ACCOUNTS RECEIVABLE, NET	NOTE 3. ACCOUNTS RECEIVABLE, NET March 31 December 31 2020 2019 (Unaudited) Accounts receivable $ 6,443,880 $ 7,308,224 Less: allowance for doubtful debts 2,677,676 2,724,389 $ 3,766,204 $ 4,583,835 The Company experienced $ nil bad debts during three months ended March 31, 2020 and 2019. The allowance for doubtful debts as of March 31, 2020 and December 31, 2019 was derived from two years old unreimbursed exceed insurance claim submitted by the Company to the Harbin Medical Insurance Management Centre.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2020
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 4. INVENTORIES At March 31, 2020 and December 31, 2019, inventories consist of the following: March 31 December 31 2020 2019 (Unaudited) Western pharmaceuticals $ 621,801 $ 554,414 Chinese herbal medicine 29,192 37,621 Medical material 468,092 475,916 Other material 4,872 4,790 $ 1,123,957 $ 1,072,741

Prepayment

Prepayment	3 Months Ended
	Mar. 31, 2020
Prepaid Expense, Current [Abstract]
PREPAYMENT	NOTE 5. PREPAYMENT At March 31, 2020 and December 31, 2019 prepayment consists of the following: March 31 December 31 2020 2019 (Unaudited) Deposits on medical equipment $ 838,195 $ 744,569 Heating fees 24,675 175,736 Others 474,683 381,046 $ 1,337,553 $ 1,301,351

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 6. PROPERTY AND EQUIPMENT At March 31, 2020 and December 31, 2019, property and equipment, at cost, consist of: March 31, December 31, 2020 2019 (Unaudited) Transportation equipment $ 1,164,579 $ 1,184,896 Medical equipment 17,367,129 17,291,984 Electrical equipment 1,816,601 1,842,552 Office equipment and others 954,209 964,669 Buildings 23,293,918 23,700,288 Software 181,870 185,043 Total fixed assets at cost 44,778,306 45,169,432 Accumulated depreciation (7,471,727 ) (7,021,013 ) Total fixed assets, net $ 37,306,579 $ 38,148,419 Reclass to Right-of-use assets (14,433,818 ) (15,309,797 ) The Company recorded depreciation expense of $579,947 and 538,224 for the three months ended March 31, 2020 and 2019, respectively.

Long Term Deferred Expenses

Long Term Deferred Expenses	3 Months Ended
	Mar. 31, 2020
Deferred Expenses [Abstract]
LONG TERM DEFERRED EXPENSES	NOTE 7. LONG TERM DEFERRED EXPENSES On May 7, 2015, July 3, 2015 and October 16, 2015, Jiarun entered into three lease agreements to lease medical equipment from Hair Finance Leasing (China) Co., Ltd. ("Hair"), a third party, for a five-year period, in which Jiarun is required to pay a consulting fee to Hair for the services provided over the five years. During the year ended December 31, 2018, the Company paid approximately $1.6 million for the decoration of its outpatient building and the two Branch Hospitals. The consulting and decoration fees paid but attributable to the current and subsequent accounting periods were accounted for as deferred expenses and long-term deferred expenses. The current portion of the prepaid consulting and decoration fees were recorded as deferred expenses of $434,805 and $257,203 as of March 31, 2020 and December 31, 2019. The long-term deferred expenses were $2,625,766 and $2,978,936 as of March 31, 2020 and December 31, 2019. The Company recorded consulting fee of $16,157 and $16,720, and decoration fees of $105,785 and $74,191 for the three months ended March 31, 2020 and 2019, respectively.

Right-of-Use Assets and Lease L

Right-of-Use Assets and Lease Liabilities	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES	NOTE 8. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES On January 1, 2019, the Company adopted Accounting Standards Codification ("ASC") Topic 842, "Leases" ("new lease standard"). The new lease standard was adopted using the optional transition method approach that allows for the cumulative effect adjustment to be recorded without restating prior periods. The Company has elected the practical expedient package related to the identification, classification and accounting for initial direct costs whereby prior conclusions do not have to be reassessed for leases that commenced before the effective date. As the Company will not reassess such conclusions, the Company has not adopted the practical expedient to use hindsight to determine the likelihood of whether a lease will be extended or terminated or whether a purchase option will be exercised. Finance lease On June 5, 2013, Jiarun entered into a lease agreement to lease its hospital building from Harbin Baiyi Real Estate Development Co., Ltd ("the Lessor"), which is owned by Junsheng Zhang, a related party. The Lease has a term of 30 years, requiring annual prepayments of a rent of RMB7,000,000. The first payment was made on September 1, 2014. At the end of the leasing period, a final payment will be made to settle the total leasing amount. Both parties agreed for Jiarun to pay RMB3,000,000 as deposit at the execution of the Leasing agreement, which will be deducted from the final rental settlement. In accordance to accounting principles and treatment, this payment was booked as deposit in our accounts. The Lessor shall return the premium for lease to Jiarun at expiration of the Contract or pledge the deposit as part of rents for the last period or periods in 2043. The implicit interest rate, which determined the rental fee after fair value was amortized, was calculated at 6.55%, which is the benchmark interest rate announced from The People's Bank of China. After the completion of all payments, the ownership of the lease item will be transferred to Jiarun. The leasing agreement for our hospital building contains the following provisions: ● Rental payments of RMB7,000,000 (equivalent to $1,004,593) per year, payable at the beginning of September. ● An option allowing the lessor to extend the lease for thirty years beyond the last renewal option exercised by the Company. ● A guarantee by the Company that the lessor will realize $nil from selling the asset at the expiration of the lease This lease is a capital lease because its term (30 years) exceeds 75% of the building's estimated economic life. In addition, the present value ($15,185,032) of the minimum lease payments exceeds 90% of the fair value of the building ($15,721,295). ● Accumulated annual amounts resulting from applying an interest rate of 6.55% to the balance of the lease obligation at the beginning of each year. The lease obligation is increased by the amount of the prior year's interest, the amount of the net rental payment at the beginning of each year; and this amount represents the guaranteed residual value at the end of the lease term. On May 7, 2015, July 3, 2015, October 16, 2015, April 6, 2016, November 25, 2016, April 5 2017 and May 25, 2019 Jiarun entered into several lease agreements to lease medical equipment and an elevator from three lease finance companies, which are all unrelated third parties, for three to five-year periods, in which Jiarun is required to make monthly or quarterly payments toward the leases. The Company was also required to pay deposits up front, which deposits will later be offset against the last quarterly payment. The medical equipment and elevator will be transferred to Jiarun upon the completion of the agreement. On March 25, 2019 Jiarun entered into a sale and leaseback agreement for the sale-leaseback of properties from Haitong Hengxin International Leasing Company Limited, with a collective net value of $2,609,047. Operating lease In August 2017 JHCC leased office space under non-cancellable operating lease agreements. Under terms of the lease agreement, from August 2017, JHCC is committed to make lease payments of approximately $36,881 per year for 5 years. This office is used for outpatient services by 2nd Branch Hospital. In December 2017 JHCC leased office space under non-cancellable operating lease agreements. Under terms of the lease agreement, from December 2017, JHCC is committed to make lease payments of approximately $68,128 per year for 5 years. This office is used by 1 st The Company's adoption of the new lease standard included new processes and controls regarding asset financing transactions, financial reporting and a system-related implementation required for the new lease standard. The Company's accounting for finance leases (formerly referred to as capital leases prior to the adoption of the new lease standard) remained substantially unchanged. The impact of the adoption of the new lease standard included the recognition of right-of-use ("ROU") assets and lease liabilities. The adoption of the new lease standard resulted in additional net lease assets and net lease liabilities of approximately $14.73 million and $15.26 million, respectively, as of March 31, 2020. As of March 31, 2020, the Company has the following amounts recorded on the Company's unaudited condensed consolidated balance sheet: March 31, 2020 December 31, 2019 (Unaudited) Assets Operating lease assets $ 299,284 $ 331,693 Finance lease assets 14,433,818 15,309,796 Total $ 14,733,102 $ 15,641,489 Liabilities Current Operating lease liabilities 112,118 111,414 Finance lease liabilities 2,364,241 2,569,007 Long-term Operating lease liabilities 187,167 220,279 Finance lease liabilities 12,591,697 13,075,654 Total $ 15,255,223 $ 15,976,354 The future minimum lease payments for annual capital lease obligation as of March 31, 2020 are as follows: Year Amounts 2020 $ 2,263,573 2021 1,351,395 2022 1,164,600 Thereafter 10,176,370 Total $ 14,955,938 The Company recorded finance interest lease fees of $239,289 and $261,921 for the three months ended March 31, 2020 and 2019, respectively. Future annual minimum lease payments, for non-cancellable operating leases are as follows: Year ending December 31 Amount $ 2020 82,783 2021 119,946 2022 96,555 299,284 The company has recorded operating lease expense of $43,630 and $$28,163 for three months ended March 31, 2020 and 2019, respectively At March 31, 2020 right-of-use assets, consist of: March 31, 2020 (Unaudited) December 31, 2019 Operating lease Finance lease Total Operating lease Finance lease Total Lease assets $ 326,419 $ 14,706,545 $ 15,032,964 $ 432,892 $ 16,390,259 $ 16,823,151 Accumulated amortization (27,135 ) (272,727 ) (299,862 ) (101,199 ) (1,080,463 ) (1,181,662 ) Total right-of-use assets, net $ 299,284 $ 14,433,818 $ 14,733,102 $ 331,693 $ 15,309,796 $ 15,641,489 The Company recorded finance lease amortization expense of $272,727 and $209,932 in depreciation and amortization for the three months ended March 31, 2020 and 2019, respectively. For the three months ended March 31, 2020, the amount of depreciation and amortization was $579,947, also included general property and equipment depreciation of $307,220. The Company recorded operating lease expense of $43,630 and $28,163 for the three months ended March 31, 2020 and 2019, including operating lease amortization expense of $27,135 and $22,390 for the three months ended March 31, 2020 and 2019, respectively.

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2020
Investments, All Other Investments [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	NOTE 9. DERIVATIVE FINANCIAL INSTRUMENTS Derivative Financial Instruments The Company has adopted the provisions of ASC subtopic 825-10, Financial Instruments Debt derivatives – During 2019 and the first quarter of 2020, the Company satisfied the Notes issued to Labrys Fund, LP and to Harbor Gates Capital, LLC. At March 31, 2020, the Company marked to market the fair value of the other debt derivatives and determined a fair value of $593,905. The Company recorded a loss from change in fair value of debt derivatives of $21,542 for three months ended March 31, 2020. The fair value of the embedded derivatives was determined using Monte Carlo simulation "MC simulation" method and Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 180.12%, (3) weighted average risk-free interest rate of 0.99%, (4) expected life of 0.08 year, and (5) the quoted market price of the Company's common stock at each valuation date. Warrant liabilities In January 2020 the Company issued 38,322 shares of common stock to Labrys Fund, LP in full satisfaction of its warrant. At March 31, 2020, the Company marked to market the fair value of the Auctus Fund warrant liability and determined a fair value of $110,559. The Company recorded a loss from issuance expense and change in fair value of warrant liability of $248,877 for three months ended March 31, 2020. The fair value of the warrant liability was determined using Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 62.78%, (3) weighted average risk-free interest rate of 0.473%, (4) expected life of 2.33 years, and (5) the quoted market price of the Company's common stock at each valuation date.

Non-controlling Interests

Non-controlling Interests	3 Months Ended
	Mar. 31, 2020
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTERESTS	NOTE 10. NON-CONTROLLING INTERESTS Jiarun is the Company's majority-owned subsidiary which is consolidated in the Company's financial statements with a non-controlling interest recognized. The Company holds a 70% equity interest in Jiarun as of March 31, 2020 and December 31, 2019. As of March 31, 2020 and December 31, 2019, NCI on the consolidated balance sheet was $8,183,892 and $8,168,613, respectively, representing the 30% of Jiarun that is owned by Junsheng Zhang. For the three months ended March 31, 2020, the comprehensive income attributable to shareholders' equity and NCI is $(188,304) and $15,279, respectively. For the three months ended March 31, 2019, the comprehensive income attributable to shareholders' equity and NCI is $1,022,745 and $459,570, respectively.

Revenue

Revenue	3 Months Ended
	Mar. 31, 2020
Revenue [Abstract]
REVENUE	NOTE 11. REVENUE The Company's revenue consists of pharmaceuticals sales and patient care revenue. Three Months Ended 2020 2019 (Unaudited) (Unaudited) Pharmaceuticals: Western pharmaceuticals $ 1,464,482 $ 2,210,930 Chinese medicine 170,303 364,710 Herbal medicine 200,924 238,908 Total pharmaceuticals $ 1,835,709 $ 2,814,548 Patient services: Medical consulting $ 1,767,318 $ 2,033,864 Medical treatment 2,307,037 2,582,429 Others 77,935 141,262 Total patient services $ 4,152,290 $ 4,757,555 $ 5,987,999 $ 7,572,103

Income Tax Expense

Income Tax Expense	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAX EXPENSE	NOTE 12. INCOME TAX EXPENSE The Company uses the asset-liability method of accounting for income taxes prescribed by ASC 740 Income Taxes. The Company and its subsidiaries each file their taxes individually. United States JRSS is subject to the United States of America tax at a tax rate of 21%. No provision for the US federal income taxes has been made as the Company had no US taxable income for the periods presented, and its earnings are planned to be reinvested indefinitely into the operations of the Company in the PRC. BVI JHCL was incorporated in the BVI and, under the current laws of the BVI, it is not subject to income tax. Hong Kong Runteng was incorporated in Hong Kong and is subject to Hong Kong profits tax. Runteng is subject to Hong Kong taxation on its activities conducted in Hong Kong and income arising in or derived from Hong Kong. The applicable statutory tax rate is 16.5%. PRC Corporate Income Tax (CIT) is determined under the Provisional Regulations of PRC Concerning Income Tax on Enterprises promulgated by the PRC. Income tax is payable by enterprises at a rate of 25% of their taxable income. According to the PRC "Notice on Preferential Corporate Income Tax (CIT) Treatment for Eligible Equipment or Machinery (Cai Shui [2018] No. 54)", a 100% immediate tax deduction for CIT purposes is allowed on the condition that the unit price of each item of equipment or machinery is individually less than RMB5 million. Depreciation for tax purposes is not required. Basis differences between tax and GAAP for depreciation of property and equipment exist because in 2020 the Company purchased Eligible Equipment for RMB 2.72 million, with $54,741 deferred income tax, creating differences between the tax treatment mandated by the Chinese government and GAAP tax treatment.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13. RELATED PARTY TRANSACTIONS The following is the list of the related parties with which the Group has had transactions: (a) Junsheng Zhang, the Chairman of the Company (b) Harbin Baiyi Real Estate Development Co., Ltd., owned by Junsheng Zhang (c) Harbin Jiarun Pharmacy Co., Ltd., owned by Junsheng Zhang (d) Heilongjiang Province Runjia Medical Equipment Company Limited, owned by Junsheng Zhang (e) Jiarun Super Market Co., Ltd., owned by Junsheng Zhang (f) Harbin Qi-run Pharmacy Limited, owned by Junsheng Zhang (g) Yanhua Xing and Weiguang Song, the former shareholders of JHCL Amount due from related parties The amount due from related parties became $ Nil in 2020 and 2019. Amount due to related parties Amount due to related parties consisted of the following as of the periods indicated: March 31, December 31, Name of related parties 2020 2019 (Unaudited) Harbin Jiarun Pharmacy Co., Ltd $ 5,410 $ - Heilongjiang Province Runjia Medical Equipment Co., Ltd 3,386 4,306 Harbin Baiyi Real Estate Development Co., Ltd, 282,604 1,043,131 Junsheng Zhang 39,675 747,103 $ 331,075 $ 1,794,540 Amount due to Harbin Jiarun Pharmacy Co., Ltd., and Heilongjiang Province Runjia Medical Equipment Company Limited were mainly for the balance for purchase of pharmaceuticals and medical material from these companies. Amount due to Baiyi mainly represented the debt for the inpatient and outpatient building extension decoration and beauty center decoration. Amounts due to Junsheng Zhang represented the balance paid by Mr. Zhang for the daily operation of the Company. Related parties' transactions Purchase of pharmaceuticals and medical material from related parties consisted of the following for the periods indicated: For three months ended Name of related parties 2020 2019 Harbin Jiarun Pharmacy Co., Ltd $ 5,494 $ 3,701 Heilongjiang Province Runjia Medical Equipment Co., Ltd - 7,619 $ 5,494 $ 11,320 Deposits for capital leases and Capital lease obligations On June 5, 2013, Jiarun entered into a Lease Agreement to lease a new hospital building from Harbin Baiyi Real Estate Development Co., Ltd, which is owned by Junsheng Zhang, a related party. As of March 31, 2020, the Company has balance of deposits for capital leases and capital lease obligations of $432,158 and $12,236,474, respectively. As of December 31, 2019, the Company has balance of deposits for capital leases and capital lease obligations of $447,021 and $13,148,213, respectively.

Basic and Diluted Earnings Per

Basic and Diluted Earnings Per Share	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
BASIC AND DILUTED EARNINGS PER SHARE	NOTE 14. BASIC AND DILUTED EARNINGS PER SHARE Basic net income per share is computed using the weighted average number of common shares outstanding during the period. Diluted net income per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares comprise shares issuable upon the exercise of share-based awards, using the treasury stock method. The reconciliation of the numerators and denominators of the basic and diluted earnings per share computations for income from continuing operations is shown as follows: Three Months Ended 2020 2019 (Unaudited) (Unaudited) Numerator: Net income available to common stockholders $ 155,523 $ 668,588 Denominator: Basic weighted-average number of shares outstanding 18,005,761 14,975,000 Diluted weighted-average number of shares outstanding 18,026,761 14,975,000 Net income per share: Basic EPS $ 0.00864 $ 0.0446 Diluted EPS $ 0.00863 $ 0.0446

Contingencies and Commitment

Contingencies and Commitment	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES AND COMMITMENT	NOTE 15. CONTINGENCIES AND COMMITMENT Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company's management and legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company's legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. There was no contingency as of March 31, 2020 and December 31, 2019. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company's financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed. There was no contingency as of March 31, 2020 and December 31, 2019. Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed.

Common Stock

Common Stock	3 Months Ended
	Mar. 31, 2020
Common Stock [Abstract]
COMMON STOCK	NOTE 16. COMMON STOCK During the first quarter of 2020, the Company issued 38,332 shares to Labrys Fund, LP in full satisfaction of a common stock purchase warrant that the Company had sold to Labrys Fund, LP during 2019, On February 27, 2020, Auctus Fund, LLC converted into 2,000 shares of the Company's common stock with $2,400 in accrued interest and fees arising under the Promissory Note it had purchase from the Company in July 2019.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 17. GOING CONCERN As reflected in the accompanying consolidated financial statements, the Company had a $6,633,129 negative retained earnings or accumulated deficit as of March 31, 2020; in addition, the Company's total current liabilities exceeded its current assets by $579,910. These factors raised substantial doubt about its ability to continue as a going concern. In view of the matters described above, recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheet is dependent upon continued operations of the Company, which in turn is dependent upon the Company's ability to raise additional capital, obtain financing and succeed in its future operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. To continue as a going concern, the Company is actively pursuing additional funding and strategic partners to enable it to implement its business plan. In addition, the Company is also working to devote more efforts to improve its operation and generate more profits. Management believes that these actions will allow the Company to continue its operations through the next fiscal year.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 18. SUBSEQUENT EVENTS On April 30, 2020, the Company fully satisfied the Promissory Note that it issued to Auctus Fund, LLC in July 2019 The outbreak of COVID-19 is spreading over multiple countries and becoming the current pandemic. The national and local government agents in China have imposed serious restrictions on travel, business operations and even locked-down Harbin City in order to counter the effect of the virus. As a result, the Company's revenue and income for the first six months of 2020 will be substantially lower than were reported for the first six months of 2019. The Management of the Company determined that there were no other material reportable subsequent events to be required to disclose except the above mentioned items.

Summaries of Significant Acco_2

Summaries of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of presentation	A. Basis of presentation The consolidated financial statements have been prepared in accordance with the United States generally accepted accounting principles ("U.S. GAAP").
Principles of consolidation	B. Principles of consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated in consolidation. Non-controlling interests represent the equity interest in Jiarun that is not attributable to the Company. Non-controlling interest is reported in the consolidated financial position within equity, separate from the Company's equity. Net income or loss and comprehensive income or loss are attributed to the Company's and the non-controlling interest.
Use of estimates	C. Use of estimates The preparation of audited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue 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 from those estimates. Significant items subject to such estimates and assumptions include valuation allowances for receivables and recoverability of carrying amount and the estimated useful lives of long-lived assets. These estimates are often based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable. Actual results could differ from these estimates.
Functional currency and foreign currency translation	D. Functional currency and foreign currency translation JRSS and JHCL's functional currency is the United States dollar ("US$"). Runteng's functional currency is the Hong Kong dollar ("HK$"). The functional currency of Jiarun is the Renminbi ("RMB"). The Company's reporting currency is US$. Assets and liabilities of Runteng and Jiarun are translated at the current exchange rate at the balance sheet dates, revenues and expenses are translated at the average exchange rates during the reporting periods, and equity accounts are translated at historical rates. Translation adjustments are reported in other comprehensive income. The exchange rates used for foreign currency translation are as follows: For three months ended March 31, 2020 2019 (USD to RMB/USD to HKD) ( USD to RMB/USD to HKD Assets and liabilities period end exchange rate 7.0896 / 7.7529 6.7111 / 7.8493 Revenue and expenses period average 6.9814 / 7.7710 6.7464 / 7.8456
Concentration of Credit Risk	E. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash, accounts receivable and other receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The majority of sales are either cash receipt in advance or cash receipt upon delivery. For three months ended March 31, 2020 and 2019, no customer accounted for more than 10% of net revenue. As of March 31, 2020 and December 31, 2019, two and three customers accounted for more than 5% of net accounts receivable, respectively. For those credit sales, the Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited.
Cash and cash equivalents	F. Cash and cash equivalents Cash and cash equivalents include all cash, deposits in banks and other liquid investments with initial maturities of three months or less.
Accounts receivable	G. Accounts receivable Accounts receivable are recorded at net realizable value consisting of the carrying amount less an allowance for uncollectible accounts as needed. The allowance for doubtful accounts is the Company's best estimate of the amount of probable credit losses in the Company's existing accounts receivable. The Company determines the allowance based on aging data, historical collection experience, customer specific facts and economic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.
Inventories	H. Inventories Inventories, consisting principally of medicines, are stated at the lower of cost or market using the first-in, first-out method ("FIFO"). This policy requires the Company to make estimates regarding the market value of inventory, including an assessment of excess or obsolete inventory. The Company determines excess or obsolete inventory based on an estimate of the future demand and estimated selling prices for its products.
Construction in progress	I. Construction in progress Construction in progress represents the new hospital painting and decoration costs. And all direct costs relating to the polishing and decoration are capitalized as construction in progress. No depreciation is provided in respect of construction in progress.
Property and equipment	J. Property and equipment Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to operations when incurred, while additions and betterments are capitalized. Depreciation is recorded on a straight-line basis reflective of the useful lives of the assets. When assets are retired or disposed, the asset's original cost and related accumulated depreciation are eliminated from accounts and any gain or loss is reflected in income. The estimated useful lives for property and equipment categories are as follows: Buildings and improvement 10-40 years Medical equipment 5-15 years Transportation instrument 5-10 years Office equipment 5-10 years Electronic equipment 5-10 years Software 5-10 years
Leases	K. Leases In February 2016, the FASB issued ASU 2016-02–Leases (Topic 842), which increases transparency and comparability among organizations by recognizing right-of-use ("ROU") lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The ASU maintains a distinction between finance leases and operating leases, which is substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous lease guidance. Retaining this distinction allows the recognition, measurement and presentation of expenses and cash flows arising from a lease to remain similar to the previous accounting treatment. A lessee is permitted to make an accounting policy election by class of underlying asset to exclude from balance sheet recognition any lease assets and lease liabilities with a term of 12 months or less, and instead to recognize lease expense on a straight-line basis over the lease term. For both financing and operating leases, the ROU asset and lease liability is initially measured at the present value of the lease payments in the consolidated balance sheet. In July 2018, the FASB issued ASU 2018-11 which provides entities with the option to initially apply the new lease standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption, if necessary. As discussed in Note 8, we adopted ASU 2016-02–Leases (Topic 842) effective January 1, 2019 utilizing the transition option provided by ASU 2018-11.
Fair Value Measurement	L. Fair Value Measurement The Company applies the provisions of ASC Subtopic 820-10, Fair Value Measurements, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. Fair value is defined as the price that would be received when selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining the fair value for the assets and liabilities required or permitted to be recorded, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that is observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). The following table sets forth by level within the fair value hierarchy our financial assets and liabilities that were accounted for at fair value on a recurring basis: Carrying Value at Fair Value Measurement at 2020 Level 1 Level 2 Level 3 Convertible Note $ 593,905 $ - $ - $ 593,905 Warrant liability $ 110,559 $ - $ - $ 110,559 A summary of changes in Warrant liability for three months ended March 31, 2020 was as follows: Balance at January 1, 2020 $ 110,840 Change in fair value of warrant liability 248,877 Exercise in January, 2020 (249,158 ) Balance at March 31, 2020 110,559 The fair value of the outstanding warrants was calculated using the Binomial Option Pricing Model with the following assumptions at inception and on subsequent valuation date: March 31, Warrants Auctus Market price per share (USD/share) $ 0.99 Exercise price (USD/share) 0.60 Risk free rate 0.473 % Dividend yield 0 % Expected term/Contractual life (years) 2.33 Expected volatility 62.78 % A summary of changes in Convertible Note for three months ended March 31, 2020 was as follows: Balance at January 1, 2020 $ 774,567 Change in fair value of convertible notes 21,542 Paid in February, 2020 (202,204 ) Balance at March 31, 2020 593,905 The fair value of the outstanding Convertible Note was calculated using Monte Carlo simulation "MC simulation" method and the Binomial Option Pricing Model with the following assumptions at inception and on subsequent valuation date: March 31, Convertible Note Auctus Market price per share (USD/share) $ 0.99 Exercise price (USD/share) 60% of lowest trading price Risk free rate 0.99 % Dividend yield 0 % Expected term/Contractual life (years) 0.08 Expected volatility 180.12 % In May and July, 2019, the Company issued three convertible promissory notes, one each to Labrys Fund, LP, Auctus Fund, LLC and Harbor Gates Capital, LLC. On October 31, 2019, the Company repaid the convertible promissory note issued to Labrys Fund, LP, On February 11, 2020, the Company repaid the convertible promissory note issued to Harbor Gates Capital, LLC. Therefore, the Labrys' and Harbor Gates' Convertible Notes have no fair value as of each subsequent reporting date. 1. The fair value of the outstanding Convertible Note issued to Harbor Gates was calculated using Binomial Option Pricing Model 2. The fair value of the outstanding Convertible Note issued to Auctus was calculated using Monte Carlo simulation "MC simulation" method. Cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities are reflected in the accompanying consolidated financial statements at amounts that approximate fair value because of the short-term nature of these instruments. The fair value of the Company's capital lease obligations also approximates carrying value as they bear interest at current market rates.
Segment and geographic information	M. Segment and geographic information The Company is operating in one segment in accordance with the accounting guidance FASB ASC topic 280, "Segment Reporting". The Company's revenues are from customers in People's Republic of China ("PRC"). All assets of the company are located in PRC.
Revenue recognition	N. Revenue recognition The Company recognizes revenue when the amount of revenue can be reliably measured, it is probable that economic benefits will flow to the entity, and specific criteria have been met for each of the Company's activities as described below. Pharmaceutical sales Revenue from the sale of pharmaceuticals is recognized when it is both earned and realized. The Company's policy is to recognize the sale of pharmaceuticals when the title of the pharmaceuticals, ownership and risk of loss have transferred to the purchasers, and collection of the sales proceeds is reasonably assured, all of which generally occur when the patient receives the pharmaceuticals. Given the nature of this revenue source of the Company's business and the applicable rules guiding revenue recognition, the revenue recognition practices for the sale of pharmaceuticals do not contain estimates that materially affect results of operations nor does the Company have any policy for return of products. Patient Services In accordance with the medical licenses under which Jiarun operates, the scope of its approved medical patient service includes medical consulting, surgery, obstetrics and gynecology, pediatrics, anesthesia, clinic laboratory, medical imaging, and traditional Chinese medicine. Patient service revenue is recognized when it is both earned and realized. The Company's policy is to recognize patient service revenue when the medical service has been provided to the patient and collection of the revenue is reasonably assured. The Company provides services to both patients covered by social insurance and patients who are not covered by social insurance. The Company charges the same rates for patient services regardless of the coverage by social insurance. Patients who are not covered by social insurance are liable for the total cost of medical treatment. ● For out-patient medical services, revenue is recognized when the Company provides medical service to the patient. The Company collects payment before the patient leaves the hospital. ● For in-patient medical services, when a patient checks into the hospital, the Company estimates the approximate fee the patient will spend in the hospital based on patient's symptoms. At that time, the Company collects the estimated fees from the patient and records the payment as deposits received. During the in-patient services period, the Company recognizes revenue when the patient service is provided and deducts the cost of service from the deposit received. The Company records these transactions based on daily reports generated by the respective medical department. When medical services exceed patient deposits received the Company records revenue and accounts receivable when the patient services are provided. When a patient checks out from the hospital, the Company calculates and determines the remaining deposit, if any, and refunds the unused portion of the deposit to the patients. In the case where the patient has a balance in accounts receivable, accounts receivable are required to be paid in full at checkout. Patients covered by social insurance will receive a portion or full medical services reimbursed or paid by the social insurance agencies via prepaid cards or insurance claim settlement process. Settlement process The Company is a registered medical service vendor under the state social insurance system for various social insurance agencies. The insurance agencies include "Social Medical Insurance funded by PRC and Heilongjiang Province" and "Heilongjiang Province New Rural Cooperative Medical Care System". The Company utilizes an online system maintained by the social insurance agencies for patients who are covered by social insurance agencies. ● The Company records patients' information in the social insurance system at check in. The system determines the covered portion and amounts based on the information input to the system. ● At the time of check out, the Company collects payment for services the patients are liable for and records accounts receivable from the social insurance agencies for the portion of services covered by the social insurance. In the case that the patients have made payment during the in-patient services period, the Company refunds any amount in excess of the portion they are liable for. ● The Company is responsible for submitting supporting documents of patient services provided to the social insurance agencies for their review. The Company is also required to reconcile its records with the social insurance agencies once a month. Once the social insurance agencies approve the reconciliation, the insurance agencies will settle the accounts receivable balance in the next month following the approval.
Income taxes	O. Income taxes The Company has adopted FASB ASC Topic 740, "Income Taxes," which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. In July 2006, the FASB issued FIN 48(ASC 740-10), Accounting for Uncertainty in Income Taxes-An Interpretation of FASB Statement No. 109 (ASC 740), which requires income tax positions to meet a more-likely-than-not recognition threshold to be recognized in the financial statements. Under FIN 48 (ASC 740-10), tax positions that previously failed to meet the more-likely-than-not threshold should be recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not threshold should be derecognized in the first subsequent financial reporting period in which that threshold is no longer met. The application of tax laws and regulations is subject to legal and factual interpretation, judgment and uncertainty. Tax laws and regulations themselves are subject to change as a result of changes in fiscal policy, changes in legislation, the evolution of regulations and court rulings. Therefore, the actual liability may be materially different from our estimates, which could result in the need to record additional tax liabilities or potentially reverse previously recorded tax liabilities or deferred tax asset valuation allowance. As a result of the implementation of FIN 48 (ASC 740-10), the Company made a comprehensive review of its portfolio of tax positions in accordance with recognition standards established by FIN 48 (ASC 740-10). The Company recognized no material adjustments to liabilities or shareholder's equity as a result of the implementation. The adoption of FIN 48 did not have a material impact on the Company's unaudited consolidated financial statements. Enterprise income tax is determined under the Provisional Regulations of PRC Concerning Income Tax on Enterprises promulgated by the PRC, income tax is payable by enterprises at a rate of 25% of their taxable income.
Earnings per share	P. Earnings per share Basic earnings per common share is computed by using net income divided by the weighted average number of shares of common stock outstanding for the periods presented. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding for the periods presented.
Reclassification	Q. Reclassification The comparative figures have been reclassified to conform to current year presentation.
Recently adopted accounting pronouncements	R. Recently adopted accounting pronouncements The FASB has issued Accounting Standards Update (ASU) No. 2019-01, Leases (Topic 842): Codification Improvements. The new ASU aligns the guidance for fair value of the underlying asset by lessors that are not manufacturers or dealers in Topic 842 with that of existing guidance. As a result, the fair value of the underlying asset at lease commencement is its cost, reflecting any volume or trade discounts that may apply. However, if there has been a significant lapse of time between when the underlying asset is acquired and when the lease commences, the definition of fair value (in Topic 820, Fair Value Measurement) should be applied. The ASU also requires lessors within the scope of Topic 942, Financial Services—Depository and Lending, to present all "principal payments received under leases" within investing activities. Finally, the ASU exempts both lessees and lessors from having to provide certain interim disclosures in the fiscal year in which a company adopts the new leases standard. We do not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

Summaries of Significant Acco_3

Summaries of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2020
Schedule of foreign currency translation	For three months ended March 31, 2020 2019 (USD to RMB/USD to HKD) ( USD to RMB/USD to HKD Assets and liabilities period end exchange rate 7.0896 / 7.7529 6.7111 / 7.8493 Revenue and expenses period average 6.9814 / 7.7710 6.7464 / 7.8456
Schedule of estimated useful lives for property and equipment categories	Buildings and improvement 10-40 years Medical equipment 5-15 years Transportation instrument 5-10 years Office equipment 5-10 years Electronic equipment 5-10 years Software 5-10 years
Schedule of fair value hierarchy our financial assets and liabilities	Carrying Value at Fair Value Measurement at 2020 Level 1 Level 2 Level 3 Convertible Note $ 593,905 $ - $ - $ 593,905 Warrant liability $ 110,559 $ - $ - $ 110,559
Schedule of changes in warrant liability	Balance at January 1, 2020 $ 110,840 Change in fair value of warrant liability 248,877 Exercise in January, 2020 (249,158 ) Balance at March 31, 2020 110,559
Summary of changes in convertible note	Balance at January 1, 2020 $ 774,567 Change in fair value of convertible notes 21,542 Paid in February, 2020 (202,204 ) Balance at March 31, 2020 593,905
Warrant liability [Member]
Schedule of fair value of the outstanding warrants assumptions	March 31, Convertible Note Auctus Market price per share (USD/share) $ 0.99 Exercise price (USD/share) 60% of lowest trading price Risk free rate 0.99 % Dividend yield 0 % Expected term/Contractual life (years) 0.08 Expected volatility 180.12 %
Convertible Note [Member]
Schedule of fair value of the outstanding warrants assumptions	March 31, 2020 Warrants Auctus Market price per share (USD/share) $ 0.99 Exercise price (USD/share) 0.60 Risk free rate 0.473 % Dividend yield 0 % Expected term/Contractual life (years) 2.33 Expected volatility 62.78 %

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	3 Months Ended
	Mar. 31, 2020
Receivables, Net, Current [Abstract]
Schedule of accounts receivable net	March 31 December 31 2020 2019 (Unaudited) Accounts receivable $ 6,443,880 $ 7,308,224 Less: allowance for doubtful debts 2,677,676 2,724,389 $ 3,766,204 $ 4,583,835

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2020
Inventory Disclosure [Abstract]
Schedule of Inventories	March 31 December 31 2020 2019 (Unaudited) Western pharmaceuticals $ 621,801 $ 554,414 Chinese herbal medicine 29,192 37,621 Medical material 468,092 475,916 Other material 4,872 4,790 $ 1,123,957 $ 1,072,741

Prepayment (Tables)

Prepayment (Tables)	3 Months Ended
	Mar. 31, 2020
Prepaid Expense, Current [Abstract]
Schedule of prepayment	March 31 December 31 2020 2019 (Unaudited) Deposits on medical equipment $ 838,195 $ 744,569 Heating fees 24,675 175,736 Others 474,683 381,046 $ 1,337,553 $ 1,301,351

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	March 31, December 31, 2020 2019 (Unaudited) Transportation equipment $ 1,164,579 $ 1,184,896 Medical equipment 17,367,129 17,291,984 Electrical equipment 1,816,601 1,842,552 Office equipment and others 954,209 964,669 Buildings 23,293,918 23,700,288 Software 181,870 185,043 Total fixed assets at cost 44,778,306 45,169,432 Accumulated depreciation (7,471,727 ) (7,021,013 ) Total fixed assets, net $ 37,306,579 $ 38,148,419 Reclass to Right-of-use assets (14,433,818 ) (15,309,797 )

Right-of-Use Assets and Lease_2

Right-of-Use Assets and Lease Liabilities (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Schedule of unaudited condensed consolidated balance sheet	March 31, 2020 December 31, 2019 (Unaudited) Assets Operating lease assets $ 299,284 $ 331,693 Finance lease assets 14,433,818 15,309,796 Total $ 14,733,102 $ 15,641,489 Liabilities Current Operating lease liabilities 112,118 111,414 Finance lease liabilities 2,364,241 2,569,007 Long-term Operating lease liabilities 187,167 220,279 Finance lease liabilities 12,591,697 13,075,654 Total $ 15,255,223 $ 15,976,354
Schedule of future minimum lease payments for annual capital lease obligation	Year Amounts 2020 $ 2,263,573 2021 1,351,395 2022 1,164,600 Thereafter 10,176,370 Total $ 14,955,938
Schedule of Future annual minimum lease payments, for non-cancellable operating leases	Year ending December 31 Amount $ 2020 82,783 2021 119,946 2022 96,555 299,284
Schedule of right-of-use assets	March 31, 2020 (Unaudited) December 31, 2019 Operating lease Finance lease Total Operating lease Finance lease Total Lease assets $ 326,419 $ 14,706,545 $ 15,032,964 $ 432,892 $ 16,390,259 $ 16,823,151 Accumulated amortization (27,135 ) (272,727 ) (299,862 ) (101,199 ) (1,080,463 ) (1,181,662 ) Total right-of-use assets, net $ 299,284 $ 14,433,818 $ 14,733,102 $ 331,693 $ 15,309,796 $ 15,641,489

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue [Abstract]
Schedule of revenue	Three Months Ended 2020 2019 (Unaudited) (Unaudited) Pharmaceuticals: Western pharmaceuticals $ 1,464,482 $ 2,210,930 Chinese medicine 170,303 364,710 Herbal medicine 200,924 238,908 Total pharmaceuticals $ 1,835,709 $ 2,814,548 Patient services: Medical consulting $ 1,767,318 $ 2,033,864 Medical treatment 2,307,037 2,582,429 Others 77,935 141,262 Total patient services $ 4,152,290 $ 4,757,555 $ 5,987,999 $ 7,572,103

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Schedule of due to related parties	March 31, December 31, Name of related parties 2020 2019 (Unaudited) Harbin Jiarun Pharmacy Co., Ltd $ 5,410 $ - Heilongjiang Province Runjia Medical Equipment Co., Ltd 3,386 4,306 Harbin Baiyi Real Estate Development Co., Ltd, 282,604 1,043,131 Junsheng Zhang 39,675 747,103 $ 331,075 $ 1,794,540
Schedule of purchases from related party transactions	For three months ended Name of related parties 2020 2019 Harbin Jiarun Pharmacy Co., Ltd $ 5,494 $ 3,701 Heilongjiang Province Runjia Medical Equipment Co., Ltd - 7,619 $ 5,494 $ 11,320

Basic and Diluted Earnings Pe_2

Basic and Diluted Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Schedule of basic and diluted earnings per share	Three Months Ended 2020 2019 (Unaudited) (Unaudited) Numerator: Net income available to common stockholders $ 155,523 $ 668,588 Denominator: Basic weighted-average number of shares outstanding 18,005,761 14,975,000 Diluted weighted-average number of shares outstanding 18,026,761 14,975,000 Net income per share: Basic EPS $ 0.00864 $ 0.0446 Diluted EPS $ 0.00863 $ 0.0446

Description of Business and O_2

Description of Business and Organization (Details)	Jun. 01, 2013	Jun. 30, 2013	Mar. 31, 2020	Dec. 31, 2013	Feb. 25, 2013
JRSIS Health Care Limited [Member]
Description of Business and Organization (Textual)
Interest, Ownership Percentage				100.00%
Runteng Medical Group Co., Ltd [Member]
Description of Business and Organization (Textual)
Equity, ownership percentage					100.00%
Harbin Jiarun Hospital Co., Ltd [Member]
Description of Business and Organization (Textual)
Joint venture investment in Jiarun		70.00%
Noncontrolling Interest, Ownership Percentage		30.00%
Equity, ownership percentage			100.00%
Supplemental agreement, description	The supplemental agreement signed between Junsheng Zhang and Runteng on June 1, 2013, the comprehensive income from Jiarun would be attributable to retained earnings and non-controlling interest for 70% and 30% respectively, from July 1, 2013.
Subsidiary, Runteng Medical Group Co., Ltd [Member]
Description of Business and Organization (Textual)
Interest, Ownership Percentage			100.00%

Summaries of Significant Acco_4

Summaries of Significant Accounting Policies (Details)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
HKD [Member] | Assets And Liabilities [Member]
Foreign currency translation	7.7529	7.8493
Description of foreign currency translation	period end exchange rate	period end exchange rate
RMB [Member] | Assets And Liabilities [Member]
Foreign currency translation	7.0896	6.7111
Description of foreign currency translation	period end exchange rate	period end exchange rate
Revenue And Expenses [Member] | HKD [Member]
Foreign currency translation	7.7710	7.8456
Description of foreign currency translation	period average	period average
Revenue And Expenses [Member] | RMB [Member]
Foreign currency translation	6.9814	6.7464
Description of foreign currency translation	period average	period average

Summaries of Significant Acco_5

Summaries of Significant Accounting Policies (Details 1)	3 Months Ended
	Mar. 31, 2020
Minimum [Member] | Buildings and improvement [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	10 years
Minimum [Member] | Medical equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	5 years
Minimum [Member] | Transportation instrument [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	5 years
Minimum [Member] | Office equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	5 years
Minimum [Member] | Electronic equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	5 years
Minimum [Member] | Software [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	5 years
Maximum [Member] | Buildings and improvement [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	40 years
Maximum [Member] | Medical equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	15 years
Maximum [Member] | Transportation instrument [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	10 years
Maximum [Member] | Office equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	10 years
Maximum [Member] | Electronic equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	10 years
Maximum [Member] | Software [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives for property and equipment	10 years

Summaries of Significant Acco_6

Summaries of Significant Accounting Policies (Details 2) - Recurring [Member]	Mar. 31, 2020USD ($)
Warrant liability [Member]
Carrying Value	$ 110,559
Level 1 [Member] | Warrant liability [Member]
Carrying Value
Level 2 [Member] | Warrant liability [Member]
Carrying Value
Level 3 [Member] | Warrant liability [Member]
Carrying Value	110,559
Convertible Note [Member]
Carrying Value	593,905
Convertible Note [Member] | Level 1 [Member]
Carrying Value
Convertible Note [Member] | Level 2 [Member]
Carrying Value
Convertible Note [Member] | Level 3 [Member]
Carrying Value	$ 593,905

Summaries of Significant Acco_7

Summaries of Significant Accounting Policies (Details 3)	3 Months Ended
	Mar. 31, 2020USD ($)
Accounting Policies [Abstract]
Balance at January 1, 2020	$ 110,840
Change in fair value of warrant liability	248,877
Exercise in January, 2020	(249,158)
Balance at March 31, 2020	$ 110,559

Summaries of Significant Acco_8

Summaries of Significant Accounting Policies (Details 4)	3 Months Ended
	Mar. 31, 2020$ / shares
Auctus [Member] | Convertible Note [Member]
Market price per share (USD/share)	$ 0.99
Exercise price (USD/share)	60% of lowest trading price
Risk free rate	0.99%
Dividend yield	0.00%
Expected term/Contractual life (years)	29 days
Expected volatility	180.12%
Warrants [Member] | Auctus [Member]
Market price per share (USD/share)	$ 0.99
Exercise price (USD/share)	$ 0.60
Risk free rate	0.473%
Dividend yield	0.00%
Expected term/Contractual life (years)	2 years 3 months 29 days
Expected volatility	62.78%

Summaries of Significant Acco_9

Summaries of Significant Accounting Policies (Details 5) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Accounting Policies [Abstract]
Balance at January 1, 2020	$ 774,567
Change in fair value of convertible notes	21,542
Paid in February, 2020	(202,204)
Balance at March 31, 2020	$ 593,905

Summaries of Significant Acc_10

Summaries of Significant Accounting Policies (Details Textual)	3 Months Ended		12 Months Ended
	Mar. 31, 2020CustomersSegment	Mar. 31, 2019	Dec. 31, 2019Customers
Summary of Significant Accounting Policies (Textual)
Number of segment | Segment	1
Accounts Receivable [Member]
Summary of Significant Accounting Policies (Textual)
Concentration Risk, Percentage	5.00%		5.00%
Number of customers | Customers	2		3
Sales Revenue, Net [Member]
Summary of Significant Accounting Policies (Textual)
Concentration Risk, Percentage	10.00%	10.00%
People's Republic of China [Member]
Summary of Significant Accounting Policies (Textual)
Effective income tax rate reconciliation, foreign income tax rate differential, percent	25.00%

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Receivables, Net, Current [Abstract]
Accounts receivable	$ 6,443,880	$ 7,308,224
Less: allowance for doubtful debts	2,677,676	2,724,389
Accounts receivable, net	$ 3,766,204	$ 4,583,835

Accounts Receivable, Net (Det_2

Accounts Receivable, Net (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Accounts Receivable, Net (Textual)
Bad debts
Exceeded unreimbursed insurance claim	2 years		2 years

Inventories (Details)

Inventories (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Inventory [Line Items]
Total inventories	$ 1,123,957	$ 1,072,741
Western pharmaceuticals [Member]
Inventory [Line Items]
Total inventories	621,801	554,414
Chinese herbal medicine [Member]
Inventory [Line Items]
Total inventories	29,192	37,621
Medical material [Member]
Inventory [Line Items]
Total inventories	468,092	475,916
Other material [Member]
Inventory [Line Items]
Total inventories	$ 4,872	$ 4,790

Prepayment (Details)

Prepayment (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Schedule Of Prepaid Expenses Current [Line Items]
Total prepayment	$ 1,337,553	$ 1,301,351
Deposits on medical equipment [Member]
Schedule Of Prepaid Expenses Current [Line Items]
Total prepayment	838,195	744,569
Heating fees [Member]
Schedule Of Prepaid Expenses Current [Line Items]
Total prepayment	24,675	175,736
Others [Member]
Schedule Of Prepaid Expenses Current [Line Items]
Total prepayment	$ 474,683	$ 381,046

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	$ 44,778,306	$ 45,169,432
Accumulated depreciation	(7,471,727)	(7,021,013)
Total fixed assets, net	22,872,761	22,838,622
Reclass to Right-of-use assets	(14,433,818)	(15,309,797)
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	1,164,579	1,184,896
Medical equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	17,367,129	17,291,984
Electrical equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	1,816,601	1,842,552
Office equipment and others [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	954,209	964,669
Buildings [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	23,293,918	23,700,288
Software [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	$ 181,870	$ 185,043

Property and Equipment (Detai_2

Property and Equipment (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Property and Equipment (Textual)
Depreciation expense	$ 579,947	$ 538,224

Long Term Deferred Expenses (De

Long Term Deferred Expenses (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2019
Deferred expenses	$ 434,805			$ 257,203
Long-term deferred expenses	2,625,766			$ 2,978,936
Consulting fees	16,157	$ 16,720
Decoration fees	$ 105,785	$ 74,191
Hair Finance Leasing (China) Co., Ltd. [Member]
Decoration fees			$ 1,600,000
Lease agreements, description	On May 7, 2015, July 3, 2015 and October 16, 2015, Jiarun entered into three lease agreements to lease medical equipment from Hair Finance Leasing (China) Co., Ltd. ("Hair"), a third party, for a five-year period, in which Jiarun is required to pay a consulting fee to Hair for the services provided over the five years.

Right-of-Use Assets and Lease_3

Right-of-Use Assets and Lease Liabilities (Details) - Right-of-Use Assets and Lease Liabilities [Member] - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Assets
Operating lease assets	$ 299,284	$ 331,693
Finance lease assets	14,433,818	15,309,796
Total	14,733,102	15,641,489
Current
Operating lease liabilities	112,118	111,414
Finance lease liabilities	2,364,241	2,569,007
Long-term
Operating lease liabilities	187,167	220,279
Finance lease liabilities	12,591,697	13,075,654
Total	$ 15,255,223	$ 15,976,354

Right-of-Use Assets and Lease_4

Right-of-Use Assets and Lease Liabilities (Details 1)	Mar. 31, 2020USD ($)
Capital leases
2020	$ 2,263,573
2021	1,351,395
2022	1,164,600
Thereafter	10,176,370
Total	$ 14,955,938

Right-of-Use Assets and Lease_5

Right-of-Use Assets and Lease Liabilities (Details 2)	Mar. 31, 2020USD ($)
Year ending December 31
2020	$ 82,783
2021	119,946
2022	96,555
Total	$ 299,284

Right-of-Use Assets and Lease_6

Right-of-Use Assets and Lease Liabilities (Details 3) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Schedule Of Capital Lease Obligations and Deposit for Capital Leases [Line Items]
Lease assets	$ 15,032,964	$ 16,823,151
Accumulated amortization	(299,862)	(1,181,662)
Total right-of-use assets, net	14,733,102	15,641,489
Operating lease [Member]
Schedule Of Capital Lease Obligations and Deposit for Capital Leases [Line Items]
Lease assets	326,419	432,892
Accumulated amortization	(27,135)	(101,199)
Total right-of-use assets, net	299,284	331,693
Finance lease [Member]
Schedule Of Capital Lease Obligations and Deposit for Capital Leases [Line Items]
Lease assets	14,706,545	16,390,259
Accumulated amortization	(272,727)	(1,080,463)
Total right-of-use assets, net	$ 14,433,818	$ 15,309,796

Right-of-Use Assets and Lease_7

Right-of-Use Assets and Lease Liabilities (Details Textual)	1 Months Ended			3 Months Ended
	Dec. 31, 2017USD ($)	Aug. 31, 2017USD ($)	Jun. 05, 2013CNY (¥)	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Mar. 25, 2019USD ($)
Right-of-Use Assets and Lease Liabilities (Textual)
Capital lease financing fees				$ 239,289	$ 261,921
Additional net lease assets				14,730,000
Additional net lease liabilities				15,260,000
Operating lease expense				43,630	28,163
Finance lease amortization expense				272,727	209,932
Depreciation and amortization				579,947
General property and equipment depreciation				307,220
Operating lease expense included amortization expense				43,630	28,163
Operating lease amortization expense				$ 27,135	$ 22,390
Non-Cancellable Operating Lease Agreements [Member]
Right-of-Use Assets and Lease Liabilities (Textual)
Lease payments	$ 68,128	$ 36,881
Lease payment term	5 years	5 years
Harbin Baiyi Real Estate Development Co., Ltd [Member]
Right-of-Use Assets and Lease Liabilities (Textual)
Lease agreement annual payments | ¥			¥ 7,000,000
Leasing agreement deposit | ¥			¥ 3,000,000
Term of capital lease			30 years
Capital lease obligation interest rate percentage			6.55%
Description of leasing agreement				The leasing agreement for our hospital building contains the following provisions: ● Rental payments of RMB7,000,000 (equivalent to $1,004,593) per year, payable at the beginning of September. ● An option allowing the lessor to extend the lease for thirty years beyond the last renewal option exercised by the Company. ● A guarantee by the Company that the lessor will realize $nil from selling the asset at the expiration of the lease This lease is a capital lease because its term (30 years) exceeds 75% of the building's estimated economic life. In addition, the present value ($15,185,032) of the minimum lease payments exceeds 90% of the fair value of the building ($15,721,295). ● Accumulated annual amounts resulting from applying an interest rate of 6.55% to the balance of the lease obligation at the beginning of each year. The lease obligation is increased by the amount of the prior year’s interest, the amount of the net rental payment at the beginning of each year; and this amount represents the guaranteed residual value at the end of the lease term.
Haitong Hengxin International Leasing Company Limited [Member] | Sale and Leaseback Agreement [Member]
Right-of-Use Assets and Lease Liabilities (Textual)
Net value of financing						$ 2,609,047

Derivative Financial Instrume_2

Derivative Financial Instruments (Details) - USD ($)	1 Months Ended	3 Months Ended
	Jan. 31, 2020	Mar. 31, 2020
Derivative Financial Instruments (Textual)
Market fair value		$ 593,905
Warrant liabilities [Member]
Derivative Financial Instruments (Textual)
Market fair value		110,559
Loss from issuance expense and change in fair value debt derivatives		$ 248,877
Description of embedded derivative		The fair value of the warrant liability was determined using Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 62.78%, (3) weighted average risk-free interest rate of 0.473%, (4) expected life of 2.33 years, and (5) the quoted market price of the Company's common stock at each valuation date.
Warrant liabilities [Member] | Labrys Fund, LP [Member]
Derivative Financial Instruments (Textual)
Common stock purchase warrant	38,322	28,200
Warrant liabilities [Member] | Auctus Fund LLC [Member]
Derivative Financial Instruments (Textual)
Common stock purchase warrant		21,000
Debt derivatives [Member]
Derivative Financial Instruments (Textual)
Loss from issuance expense and change in fair value debt derivatives		$ 21,542
Description of embedded derivative		The fair value of the embedded derivatives was determined using Monte Carlo simulation "MC simulation" method and Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 180.12%, (3) weighted average risk-free interest rate of 0.99%, (4) expected life of 0.08 year, and (5) the quoted market price of the Company's common stock at each valuation date.

Non-controlling Interests (Deta

Non-controlling Interests (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Non-controlling Interests (Textual)
Comprehensive income attributable to non-controlling interests	$ 15,279	$ 459,570
Comprehensive income attributable to the Company	(188,304)	$ 1,022,745
Stockholders' Equity Attributable to Noncontrolling Interest	$ 8,183,892		$ 8,168,613
Jiarun [Member]
Non-controlling Interests (Textual)
Noncontrolling Interest, Ownership Percentage by Parent	70.00%		70.00%

Revenue (Details)

Revenue (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Product Information [Line Items]
Revenue	$ 5,987,999	$ 7,572,103
Pharmaceuticals [Member]
Product Information [Line Items]
Revenue	1,835,709	2,814,548
Pharmaceuticals [Member] | Western pharmaceuticals [Member]
Product Information [Line Items]
Revenue	1,464,482	2,210,930
Pharmaceuticals [Member] | Chinese medicine [Member]
Product Information [Line Items]
Revenue	170,303	364,710
Pharmaceuticals [Member] | Herbal medicine [Member]
Product Information [Line Items]
Revenue	200,924	238,908
Patient services [Member]
Product Information [Line Items]
Revenue	4,152,290	4,757,555
Patient services [Member] | Medical consulting [Member]
Product Information [Line Items]
Revenue	1,767,318	2,033,864
Patient services [Member] | Medical treatment [Member]
Product Information [Line Items]
Revenue	2,307,037	2,582,429
Patient services [Member] | Others [Member]
Product Information [Line Items]
Revenue	$ 77,935	$ 141,262

Income Tax Expense (Details)

Income Tax Expense (Details)	3 Months Ended
	Mar. 31, 2020CNY (¥)
Depreciation of tax description	Depreciation for tax purposes is not required. Basis differences between tax and GAAP for depreciation of property and equipment exist because in 2020 the Company purchased Eligible Equipment for RMB 2.72 million, with $54,741 deferred income tax, creating differences between the tax treatment mandated by the Chinese government and GAAP tax treatment.
Tax deduction rate	100.00%
RMB [Member]
Purchase of equipment	¥ 5,000,000
United States [Member]
Effective income tax statutory tax rate , percent	21.00%
Hong Kong [Member]
Effective income tax statutory tax rate , percent	16.50%
PRC [Member]
Effective income tax statutory tax rate , percent	25.00%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Amount due to related parties	$ 331,075	$ 1,794,540
Junsheng Zhang [Member]
Related Party Transaction [Line Items]
Amount due to related parties	39,675	747,103
Harbin Jiarun Pharmacy Co., Ltd [Member]
Related Party Transaction [Line Items]
Amount due to related parties	5,410
Heilongjiang Province Runjia Medical Equipment Co., Ltd [Member]
Related Party Transaction [Line Items]
Amount due to related parties	3,386	4,306
Harbin Baiyi Real Estate Development Co., Ltd, [Member]
Related Party Transaction [Line Items]
Amount due to related parties	$ 282,604	$ 1,043,131

Related Party Transactions (D_2

Related Party Transactions (Details 1) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Related party transaction, purchases from related party	$ 5,494	$ 11,320
Harbin Jiarun Pharmacy Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transaction, purchases from related party	5,494	3,701
Heilongjiang Province Runjia Medical Equipment Co., Ltd [Member]
Related Party Transaction [Line Items]
Related party transaction, purchases from related party		$ 7,619

Related Party Transactions (D_3

Related Party Transactions (Details Textual) - Harbin Baiyi Real Estate Development Co., Ltd [Member] - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Related Party Transactions (Textual)
Deposits for capital leases	$ 432,158	$ 447,021
Capital lease obligations	12,236,474	$ 13,148,213
Due from related parties

Basic and Diluted Earnings Pe_3

Basic and Diluted Earnings Per Share (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Numerator:
Net income available to common stockholders	$ 155,523	$ 668,588
Denominator:
Basic weighted-average number of shares outstanding	18,005,761	14,975,000
Diluted weighted-average number of shares outstanding	18,026,761	14,975,000
Net income per share:
Basic EPS	$ 0.00864	$ 0.0446
Diluted EPS	$ 0.00863	$ 0.0446

Common Stock (Details)

Common Stock (Details)	3 Months Ended
	Mar. 31, 2020shares
Labrys Fund, LP [Member]
Common Stock (Textual)
Issuance of shares	38,332
Auctus Fund, LLC [Member]
Common Stock (Textual)
Common stock, description	On February 27, 2020, Auctus Fund, LLC converted into 2,000 shares of the Company's common stock with $2,400 in accrued interest and fees arising under the Promissory Note it had purchase from the Company in July 2019.

Going Concern (Details)

Going Concern (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Going Concern (Textual)
Retained earnings	$ (6,633,129)	$ (6,788,652)
Working capital	$ (579,910)