JRSIS Health Care (JRSS) 10-Q 15 Nov 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Nov. 15, 2021
Document Information Line Items
Entity Registrant Name	JRSIS HEALTH CARE Corp
Trading Symbol	JRSS
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		18,628,569
Amendment Flag	false
Entity Central Index Key	0001597892
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-56013
Entity Incorporation, State or Country Code	FL
Entity Tax Identification Number	46-4562047
Entity Address, Address Line One	No. 38 South Street
Entity Address, Address Line Two	Hulan District
Entity Address, City or Town	Harbin City
Entity Address, Country	CN
Entity Address, Postal Zip Code	150025
Entity Interactive Data Current	Yes
City Area Code	86
Local Phone Number	13510016379
Security Exchange Name	NONE
Title of 12(b) Security	N/A

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current Assets:
Cash and cash equivalents	$ 527,642	$ 844,827
Accounts receivable, net	7,418,258	4,391,652
Inventories	1,744,502	1,458,217
Other receivables	68,571	64,836
Prepayments	1,739,541	625,922
Deferred expenses	454,244	452,205
Deposits for capital leases-current portion	201,301	41,025
Total current assets	12,154,059	7,878,684
Construction in progress	2,975,170
Property and equipment, net	32,483,275	31,455,424
Long term deferred expenses	2,199,591	2,510,460
Deposits for capital leases	953,081	773,041
Right-of-use assets	20,230,531	16,187,280
Total assets	70,995,707	58,804,889
Current Liabilities:
Accounts payable	10,812,117	6,687,544
Notes payable	280,273	856,490
Deposits received	1,222	98,386
Amount due to related parties	1,533,565	162,921
Other payable	162,785	57,573
Deferred tax payable	441,573	300,670
Payroll payable	1,164,393	1,127,845
Capital lease obligations - current portion	3,305,236	2,464,666
Total current liabilities	17,701,164	11,756,095
Warrant liabilities	2,785	1,149
Capital lease obligations	17,430,692	14,444,646
Deferred tax payable	3,805,770	3,162,037
Other capital lease payable	607,478	600,537
Total liabilities	39,547,889	29,964,464
Shareholders’ equity
Common stock; $0.001 par value, 100,000,000 shares authorized; 18,628,569 and 18,246,331 issued and outstanding at September 30, 2021 and December 31, 2020, respectively	18,628	18,246
Additional Paid-in capital	23,381,121	23,240,075
Retained earnings	(2,747,015)	(4,109,557)
Other comprehensive income	176,255	(111,016)
Total shareholders’ equity of the Company	20,828,989	19,037,748
Non-controlling interest	10,618,829	9,802,677
Total shareholders’ equity	31,447,818	28,840,425
Total liabilities and shareholders’ equity	$ 70,995,707	$ 58,804,889

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	18,628,569	18,246,331
Common stock, shares outstanding	18,628,569	18,246,331

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue:
Pharmaceuticals	$ 3,347,069	$ 2,462,951	$ 8,308,401	$ 6,054,148
Patient services	8,811,811	7,553,134	22,917,313	16,966,307
Total revenue	12,158,880	10,016,085	31,225,714	23,020,455
Operating costs and expenses:
Cost of pharmaceuticals sold	2,744,179	1,798,004	6,434,461	4,328,675
Medical consumables	3,296,482	2,852,588	7,138,746	5,589,590
Salaries and benefits	3,291,211	2,067,965	8,703,710	5,936,083
Office supplies	313,518	488,478	890,821	1,048,658
Vehicle expenses	104,965	39,381	224,363	167,199
Utilities expenses	121,400	87,344	469,055	392,827
Rentals and leases	352,600	73,174	902,327	159,782
Advertising and promotion expenses	11,183	9,118	28,898	9,256
Interest expense	344,521	317,704	1,076,691	774,471
Professional fee	11,556	20,791	31,701	40,385
Loss of fair value of convertible notes				(322,363)
Warrant expense	(5,077)	(263,953)	1,636	181,136
Depreciation	837,917	649,726	2,449,963	1,808,738
Total operating costs and expenses	11,424,455	8,140,320	28,352,372	20,114,437
Earnings from operations before other income and income taxes	734,425	1,875,765	2,873,342	2,906,018
Other (expenses)	(723)	(5,620)	(37,324)	(17,026)
Earnings from operations before income taxes	733,702	1,870,145	2,836,018	2,888,992
Income tax	192,207	837,659	775,514	1,138,507
Net income	541,495	1,032,486	2,060,504	1,750,485
Less: net income attributable to non-controlling interests	172,987	266,545	697,962	537,804
Net income attributable to the Company	368,508	765,941	1,362,542	1,212,681
Comprehensive income:
Foreign currency translation adjustment attributable to non-controlling interests	30	298,571	118,190	179,112
Foreign currency translation adjustment attributable to the Company	7,325	648,903	287,271	361,761
Comprehensive income	548,850	1,979,960	2,465,965	2,291,358
Less: Comprehensive income attributable to non-controlling interests	173,017	565,116	816,152	716,916
Comprehensive income attributable to the Company	$ 375,833	$ 1,414,844	$ 1,649,813	$ 1,574,442
Basic earnings per share (in Dollars per share)	$ 0.0197	$ 0.0425	$ 0.0741	$ 0.0673
Diluted earnings per share (in Dollars per share)	$ 0.0195	$ 0.0424	$ 0.0732	$ 0.0672
Weighted average number of shares outstanding (Basic) (in Shares)	18,628,569	18,042,109	18,393,563	18,021,848
Weighted average number of shares outstanding (Diluted) (in Shares)	18,838,569	18,063,109	18,603,563	18,059,240

Consolidated Statement of Share

Consolidated Statement of Shareholders’ Equity - USD ($)	Common stock	Retained Earnings	Other comprehensive income	Additional paid-in capital	Non-Controlling Interest	Total
Balance at Dec. 31, 2019	$ 17,976	$ (6,788,652)	$ (1,236,873)	$ 22,825,787	$ 8,168,613	$ 22,986,851
Balance (in 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 (in Shares)	40,332
Foreign currency translation adjustment			(343,827)		(144,115)	(487,942)
Balance at Mar. 31, 2020	$ 18,016	(6,633,129)	(1,580,700)	23,085,905	8,183,892	23,073,984
Balance (in Shares) at Mar. 31, 2020	18,016,331
Net income		291,217			111,865	403,082
Foreign currency translation adjustment			56,685		24,656	81,341
Balance at Jun. 30, 2020	$ 18,016	(6,341,912)	(1,524,015)	23,085,905	8,320,413	23,558,407
Balance (in Shares) at Jun. 30, 2020	18,016,331
Net income		765,941			266,545	1,032,486
Shares issued	$ 40			79,960		80,000
Shares issued (in Shares)	40,000
Foreign currency translation adjustment			648,903		298,571	947,474
Balance at Sep. 30, 2020	$ 18,056	(5,575,971)	(875,112)	23,165,865	8,885,529	25,618,367
Balance (in Shares) at Sep. 30, 2020	18,056,331
Balance at Dec. 31, 2020	$ 18,246	(4,109,557)	(111,016)	23,240,075	9,802,677	28,840,425
Balance (in Shares) at Dec. 31, 2020	18,246,331
Net income		327,684			168,238	495,922
Foreign currency translation adjustment			(51,159)		(22,590)	(73,749)
Balance at Mar. 31, 2021	$ 18,246	(3,781,873)	(162,175)	23,240,075	9,948,325	29,262,598
Balance (in Shares) at Mar. 31, 2021	18,246,331
Net income		666,350			356,737	1,023,087
Shares issued	$ 382			141,046		141,428
Shares issued (in Shares)	382,238
Foreign currency translation adjustment			331,105		140,750	471,855
Balance at Jun. 30, 2021	$ 18,628	(3,115,523)	168,930	23,381,121	10,445,812	30,898,968
Balance (in Shares) at Jun. 30, 2021	18,628,569
Net income		368,508			172,987	541,495
Foreign currency translation adjustment			7,325		30	7,355
Balance at Sep. 30, 2021	$ 18,628	$ (2,747,015)	$ 176,255	$ 23,381,121	$ 10,618,829	$ 31,447,818
Balance (in Shares) at Sep. 30, 2021	18,628,569

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash Flows From Operating Activities
Net income	$ 2,060,504	$ 1,750,485
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	2,449,963	1,808,738
Interest expense	1,076,691	774,471
Convertible notes expense		(322,363)
Warrant expense	1,636	181,136
Changes in operating assets and liabilities:
Accounts receivable, net	(2,970,050)	1,712,746
Inventories	(268,905)	(317,979)
Amount due from related parties	(117,495)	(20,016)
Prepayments and other current assets	(547,667)	825,753
Accounts payable	3,455,082	2,238,219
Amount due to related parties	1,465,861	(1,359,833)
Deposits received	(98,110)	(11,203)
Accrued expenses and other current liabilities	870,971	247,668
Net cash provided by operating activities	7,378,481	7,507,822
Cash Flows From Investing Activities
Purchases of property and equipment	(2,918,682)	(4,679,397)
Prepayment for property and equipment acquisition	(556,363)	(296,264)
Payment of construction in progress	(2,969,376)	(640,363)
Payment for convertible notes		(774,567)
Net cash (used in) investing activities	(6,444,421)	(6,390,591)
Cash Flows From Financing Activities
Payments of finance lease obligations	(183,324)	(1,869,766)
Interest expense	(1,076,691)	(774,471)
Non-cash issuance of common stock		340,158
Net cash (used in) financing activities	(1,260,015)	(2,304,079)
Effect of exchange rate fluctuation on cash and cash equivalents	8,770	27,821
Net (decrease) increase in cash and cash equivalents	(317,185)	(1,159,027)
Cash and cash equivalents, beginning of period	844,827	1,971,129
Cash and cash equivalents, ending of period	527,642	812,102
Supplemental disclosure of cash flow information
Cash paid for income taxes	(25,194)	(1,138,507)
Cash paid for interest	$ (1,076,691)	$ (774,471)

Description of Business and Org

Description of Business and Organization	9 Months Ended
	Sep. 30, 2021
Description of Business and Organization [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 ● Harbin Jiarun Hospital Co., Ltd Harbin New District Branch (“3 rd rd 30% of the equity in Jiarun is held by Junsheng Zhang, and is therefore a non-controlling interest (“NCI”), accounted for pursuant to ASC 810-10-45, 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	9 Months Ended
	Sep. 30, 2021
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 nine months ended 2021 2020 (USD to RMB/ ( USD to RMB/ Assets and liabilities period end exchange rate 6.4580 / 7.7867 6.8033 / 7.7501 Revenue and expenses period average 6.4706 / 7.7670 6.9957 / 7.7576 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 the nine months ended September 30, 2021 and 2020, no customer accounted for more than 10% of net revenue. As of September 30, 2021 and December 31, 2020, three and three customers, respectively, each accounted for more than 5% of net accounts receivable. 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. As a consequence, the Company 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. 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 Fair Value Measurement at 2021 Level 1 Level 2 Level 3 Warrant liability $ 2,785 $ - $ - $ 2,785 A summary of changes in Warrant liability for nine months ended September 30, 2021 was as follows: Balance at January 1, 2021 $ 1,149 Change in fair value of warrant liability 1,636 Balance at September 30, 2021 2,785 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: September 30, Warrants Auctus Market price per share (USD/share) $ 0.37 Exercise price (USD/share) 0.60 Risk free rate 0.211 % Dividend yield - Expected term/Contractual life (years) 0.83 Expected volatility 47.23 % 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. Medicine sales Revenue from the sale of medicine is recognized when it is both earned and realized. The Company’s policy is to recognize the sale of medicine when the title of the medicine, 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 medicine. 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 medicine 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. 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	9 Months Ended
	Sep. 30, 2021
Accounts Receivable, Net [Abstract]
ACCOUNTS RECEIVABLE, NET	NOTE 3. ACCOUNTS RECEIVABLE, NET September 30, December 31, 2021 2020 (Unaudited) Accounts receivable $ 10,756,429 $ 7,691,679 Less: allowance for doubtful debts 3,338,171 3,300,027 $ 7,418,258 $ 4,391,652 The Company experienced $ nil bad debts during nine months ended September 30, 2021 and 2020. The allowances for doubtful debts as of September 30, 2021 and December 31, 2020 were taken by the Company to reflect excess insurance claims submitted by the Company to the Harbin Medical Insurance Management Centre that have remained unreimbursed for over two years.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2021
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 4. INVENTORIES At September 30, 2021 and December 31, 2020, inventories consist of the following: September 30, December 31, 2021 2020 (Unaudited) Western pharmaceuticals $ 909,273 $ 720,622 Chinese herbal medicine 98,566 32,840 Medical material 732,022 697,535 Other material 4,641 7,220 $ 1,744,502 $ 1,458,217

Prepayment

Prepayment	9 Months Ended
	Sep. 30, 2021
Prepayment [Abstract]
PREPAYMENT	NOTE 5. PREPAYMENT At September 30, 2021 and December 31, 2020 prepayment consists of the following: September 30, December 31, 2021 2020 (Unaudited) Deposits on medical equipment $ 390,317 $ 173,438 Deposits on lease 933,459 162,045 Heating fees 23,227 78,356 Others 392,538 212,083 $ 1,739,541 $ 625,922

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 6. PROPERTY AND EQUIPMENT At September 30, 2021 and December 31, 2020, property and equipment, at cost, consist of: September 30, December 31, 2021 2020 (Unaudited) Transportation equipment $ 1,430,728 $ 1,263,860 Medical equipment 27,755,413 24,234,134 Electrical equipment 2,381,808 2,300,036 Office equipment and others 1,408,127 1,354,139 Buildings 28,464,474 28,139,226 Software 200,352 198,063 Total fixed assets at cost 61,640,902 57,489,458 Accumulated depreciation (12,637,998 ) (10,213,582 ) Total fixed assets, net $ 49,002,904 $ 47,275,876 Reclass to Right-of-use assets (16,519,629 ) (15,820,452 ) Total fixed assets, net after reclassing $ 32,483,275 $ 31,455,424 The Company recorded depreciation expense of $837,917 and $649,726, $2,449,963 and $1,808,738 for the three and nine months ended September 30, 2021 and 2020, respectively.

Long Term Deferred Expenses

Long Term Deferred Expenses	9 Months Ended
	Sep. 30, 2021
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 $454,244 and $452,205 as of September 30, 2021 and December 31, 2020. The long-term deferred expenses were $2,199,591 and $2,510,460 as of September 30, 2021 and December 31, 2020. The Company recorded consulting fee of $ nil nil

Right-of-Use Assets and Lease L

Right-of-Use Assets and Lease Liabilities	9 Months Ended
	Sep. 30, 2021
Asset Retirement Obligation Disclosure [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 with proper accounting principles, this payment was booked as a 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 by 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 November 20, 2020 Jiarun entered into a sale and leaseback agreement for the sale-leaseback of properties from Haier Finance Leasing Company Limited, with a collective net value of $2,272,053. On June 16, 2021 Jiarun entered into a finance lease agreement for the net value of $2,485,290 medical equipments from GE. 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 In January 2021 JHCC leased office space under non-cancellable operating lease agreements. Under terms of the lease agreement, from January 2021, JHCC is committed to make lease payments of approximately $848,000 per year for 5 years. This office is used by 3 rd In June 2021 JHCC leased office space under non-cancellable operating lease agreements. Under terms of the lease agreement, from June 2021, JHCC is committed to make lease payments of approximately $123,600 per year for 3 years. This office is used by 3 rd 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 $20.23 million and $20.74 million, respectively, as of September 30, 2021. As of September 30, 2021, the Company has the following amounts recorded on the Company’s unaudited condensed consolidated balance sheet: September 30, December 31, (Unaudited) Assets Operating lease assets $ 3,710,902 $ 366,828 Finance lease assets 16,519,629 15,820,452 Total $ 20,230,531 $ 16,187,280 Liabilities Current Operating lease liabilities 1,018,301 209,689 Finance lease liabilities 2,286,935 2,254,977 Long-term Operating lease liabilities 2,692,600 157,139 Finance lease liabilities 14,738,092 14,287,507 Total $ 20,735,928 $ 16,909,312 The future minimum lease payments for annual capital lease obligation as of September 30, 2021 are as follows: Year Amounts 2021 $ 725,884 2022 1,436,750 2023 1,245,873 Thereafter 13,616,520 Total $ 17,025,027 The Company recorded finance lease fees of $254,479 and $275,126 for the three months ended September 30, 2021 and 2020, respectively, and recorded finance interest lease fees of $822,113 and $816,509 for the nine months ended September 30, 2021 and 2020, respectively. Future annual minimum lease payments, for non-cancellable operating leases are as follows: Amount 2021 249,604 2022 972,675 2023 853,592 Thereafter 1,635,030 Total 3,710,901 The company has recorded operating lease expense of $293,149 and $27,900 for three months ended September 30, 2021 and 2020, and recorded operating lease expense of $740,613 and $81,764 for nine months ended September 30, 2021 and 2020 respectively At September 30, 2021 right-of-use assets consist of: September 30, 2021 (Unaudited) December 31, 2020 Operating Finance Total Operating Finance Total Lease assets $ 4,451,515 $ 17,341,742 $ 21,793,257 $ 559,607 $ 16,936,882 $ 17,496,489 Accumulated amortization (740,613 ) (822,113 ) (1,562,726 ) (192,779 ) (1,116,430 ) (1,309,209 ) Total right-of-use assets, net $ 3,710,902 $ 16,519,629 $ 20,230,531 $ 366,828 $ 15,820,452 $ 16,187,280 The Company recorded finance lease amortization expense of $254,479 and $275,126 in depreciation and amortization for the three months ended September 30, 2021 and 2020, respectively, and recorded finance lease amortization expense of $822,113 and $816,509 in depreciation and amortization for the nine months ended September 30, 2021 and 2020, respectively. For the three and nine months ended September 30, 2021, the amount of depreciation and amortization was $837,917 and $2,449,963, which included general property and equipment depreciation of $654,569 and $1,606,461. The Company recorded operating lease expense of $352,600 and $73,174 for the three months ended September 30, 2021 and 2020, and recorded operating lease expense of $902,327 and $159,782 for the nine months ended September 30, 2021 and 2020, including operating lease amortization expense of $293,149 and $27,900 for the three months ended September 30, 2021 and 2020, and $740,613 and $81,764 for the nine months ended September 30, 2021 and 2020, respectively.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [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 (“ASC 825-10”). ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 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. Warrant liabilities – The Company issued two common stock purchase warrants (the “warrants”) to purchase 28,200 shares and 21,000 shares of the registrant’s common stock to Labrys Fund, LP and Auctus Fund, LLC. These warrants contain certain reset provisions. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date (issuance date) and to record changes in fair value as of each subsequent reporting date. In January 2020 the Company issued 38,322 shares of common stock to Labrys Fund, LP in full satisfaction of its warrant. At September 30, 2021, the Company marked to market the fair value of the Auctus Fund warrant liability and determined a fair value of $2,785. The Company recorded a loss from issuance expense and change in fair value of warrant liability of $1,636 and $181,136 for nine months ended September 30, 2021 and 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 47.23%, (3) weighted average risk-free interest rate of 0.211%, (4) expected life of 0.83 years, and (5) the quoted market price of the Company’s common stock at each valuation date.

Non-Controlling Interests

Non-Controlling Interests	9 Months Ended
	Sep. 30, 2021
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 September 30, 2021 and December 31, 2020. As of September 30, 2021 and December 31, 2020, NCI on the consolidated balance sheet was $10,618,829 and $9,802,677, respectively, representing the 30% of Jiarun that is owned by Junsheng Zhang. For the three months ended September 30, 2021, the comprehensive income attributable to shareholders’ equity and NCI is $375,833 and $173,017 respectively. For the nine months ended September 30, 2021, the comprehensive income attributable to shareholders’ equity and NCI is $1,649,813 and $816,152, respectively. For the three months ended September 30, 2020, the comprehensive income attributable to shareholders’ equity and NCI is $1,414,844 and $565,116 respectively. For the nine months ended September 30, 2020, the comprehensive income attributable to shareholders’ equity and NCI is $1,574,442 and $716,916, respectively.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
RREVENUE	NOTE 11. REVENUE The Company’s revenue consists of pharmaceuticals sales and patient care revenue. Three Months Ended 2021 2020 (Unaudited) (Unaudited) Pharmaceuticals: Western pharmaceuticals $ 2,642,897 $ 1,869,252 Chinese medicine 258,889 235,613 Herbal medicine 445,283 358,086 Total pharmaceuticals $ 3,347,069 $ 2,462,951 Patient services: Medical consulting $ 3,975,982 $ 3,509,366 Medical treatment 4,431,310 3,496,691 Others 404,519 547,077 Total patient services $ 8,811,811 $ 7,553,134 $ 12,158,880 $ 10,016,085 Nine Months Ended 2021 2020 (Unaudited) (Unaudited) Pharmaceuticals: Western pharmaceuticals $ 6,465,940 $ 4,682,550 Chinese medicine 699,589 558,715 Herbal medicine 1,142,872 812,883 Total pharmaceuticals $ 8,308,401 $ 6,054,148 Patient services: Medical consulting $ 10,091,546 $ 7,607,046 Medical treatment 11,947,909 8,586,527 Others 877,858 772,734 Total patient services $ 22,917,313 $ 16,966,307 $ 31,225,714 $ 23,020,455

Income Tax Expense

Income Tax Expense	9 Months Ended
	Sep. 30, 2021
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. The following table shows the components of the allowance for US income tax recorded for nine months ended September 30, 2021: Amounts Loss before income tax $ (37,919 ) Tax rate at 21% (7,921 ) Disallowed tax losses 7,921 Income tax expense $ - 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%. The following table shows the components of the allowance for Hong Kong income tax recorded for nine months ended September 30, 2021: Amounts Loss before income tax $ (166 ) Tax rate at 16.5% (27 ) Disallowed tax losses 27 Income tax expense $ - 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. The following table shows the components of the allowance for PRC income tax recorded for nine months ended September 30, 2021: Amounts Income tax expense deferred $ 673,561 Income tax current 101,953 Tax expense from continuing operation $ 775,514 Reconciliation: Amounts Income tax at statutory rate $ 673,561 Tax expense from continuing operation $ 673,561 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 the first nine months of 2021 the Company purchased Eligible Equipment for RMB 23.8 million, with $673,561 deferred income tax, creating differences between the tax treatment mandated by the Chinese government and GAAP tax treatment.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13. RELATED PARTY TRANSACTIONS The following is the list of the related parties with which the Company had transactions in the past two years: (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 Amounts due to related parties Amounts due to related parties consisted of the following as of the periods indicated: Name of related parties September 30, 2021 December 31, Harbin Jiarun Pharmacy Co., Ltd $ 48,385 $ 33,624 Heilongjiang Province Runjia Medical Equipment Co., Ltd - 1,761 Jiarun Super Market Co., Ltd. - 282 Harbin Baiyi Real Estate Development Co., Ltd, - 114,584 Junsheng Zhang 1,485,180 12,670 $ 1,533,565 $ 162,921 Amount due to Harbin Jiarun Pharmacy Co., Ltd., Jiarun Super Market Co., Ltd.. and Heilongjiang Province Runjia Medical Equipment Company Limited were mainly the balance due for purchase of medicine and medical material from these three companies. Amounts due to Junsheng Zhang represented amounts paid by Mr. Zhang for the 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 nine months ended Name of related parties 2021 2020 Harbin Jiarun Pharmacy Co., Ltd $ 14,365 $ 22,876 Heilongjiang Province Runjia Medical Equipment Co., Ltd - 2,278 $ 14,365 $ 25,154 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 September 30, 2021, the Company has balance of deposits for capital leases and capital lease obligations of $464,540 and $12,518,359, respectively. As of December 31, 2020, the Company had deposits for capital leases and capital lease obligations of $459,232 and $12,831,348, respectively.

Basic and Diluted Earnings Per

Basic and Diluted Earnings Per Share	9 Months Ended
	Sep. 30, 2021
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: Nine Months Ended 2021 2020 (Unaudited) (Unaudited) Numerator: Net income available to common stockholders $ 1,362,542 $ 1,212,681 Denominator: Basic weighted-average number of shares outstanding 18,393,563 18,021,848 Diluted weighted-average number of shares outstanding 18,603,563 18,059,240 Net income per share: Basic EPS $ 0.0741 $ 0.0673 Diluted EPS $ 0.0732 $ 0.0672

Contingencies and Commitment

Contingencies and Commitment	9 Months Ended
	Sep. 30, 2021
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 of this type as of September 30, 2021 or December 31, 2020. 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 of this type as of September 30, 2021 and December 31, 2020. 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	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
COMMON STOCK	NOTE 16. COMMON STOCK During the second quarter of 2021, the Company issued 382,238 shares to Auctus Fund, LLC for services. These issuances were made pursuant to SEC Regulation S during 2021, and accordingly were exempt from registration under the Securities Act of 1933.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2021
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 $2,747,015 negative retained earnings or accumulated deficit as of September 30, 2021; in addition, the Company’s total current liabilities exceeded its current assets by $5,547,105. 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	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 18. SUBSEQUENT EVENTS The COVID-19 pandemic has had a significant adverse impact and created many uncertainties related to our business, and we expect that it will continue to do so. The Company is experiencing challenges in sales and has suffered a significant decrease in revenues which has increased financial uncertainty. Our future business outlook and expectations are very uncertain due to the impact of the COVID-19 pandemic and are very difficult to quantify. It is difficult to assess or predict the impact of this unprecedented event on our business, financial results or financial condition. Except for the above matter, the Management of the Company determined that there were no material reportable subsequent events required to be disclosed or because of which adjustments are needed.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2021
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 nine months ended 2021 2020 (USD to RMB/ ( USD to RMB/ Assets and liabilities period end exchange rate 6.4580 / 7.7867 6.8033 / 7.7501 Revenue and expenses period average 6.4706 / 7.7670 6.9957 / 7.7576
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 the nine months ended September 30, 2021 and 2020, no customer accounted for more than 10% of net revenue. As of September 30, 2021 and December 31, 2020, three and three customers, respectively, each accounted for more than 5% of net accounts receivable. 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. As a consequence, the Company 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. 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 Fair Value Measurement at 2021 Level 1 Level 2 Level 3 Warrant liability $ 2,785 $ - $ - $ 2,785 A summary of changes in Warrant liability for nine months ended September 30, 2021 was as follows: Balance at January 1, 2021 $ 1,149 Change in fair value of warrant liability 1,636 Balance at September 30, 2021 2,785 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: September 30, Warrants Auctus Market price per share (USD/share) $ 0.37 Exercise price (USD/share) 0.60 Risk free rate 0.211 % Dividend yield - Expected term/Contractual life (years) 0.83 Expected volatility 47.23 % 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. Medicine sales Revenue from the sale of medicine is recognized when it is both earned and realized. The Company’s policy is to recognize the sale of medicine when the title of the medicine, 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 medicine. 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 medicine 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. 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_2

Summaries of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of foreign currency translation	For nine months ended 2021 2020 (USD to RMB/ ( USD to RMB/ Assets and liabilities period end exchange rate 6.4580 / 7.7867 6.8033 / 7.7501 Revenue and expenses period average 6.4706 / 7.7670 6.9957 / 7.7576
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 Fair Value Measurement at 2021 Level 1 Level 2 Level 3 Warrant liability $ 2,785 $ - $ - $ 2,785
Schedule of changes in warrant liability	Balance at January 1, 2021 $ 1,149 Change in fair value of warrant liability 1,636 Balance at September 30, 2021 2,785
Schedule of fair value of the outstanding warrants assumptions	September 30, Warrants Auctus Market price per share (USD/share) $ 0.37 Exercise price (USD/share) 0.60 Risk free rate 0.211 % Dividend yield - Expected term/Contractual life (years) 0.83 Expected volatility 47.23 %

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Schedule of accounts receivable net	September 30, December 31, 2021 2020 (Unaudited) Accounts receivable $ 10,756,429 $ 7,691,679 Less: allowance for doubtful debts 3,338,171 3,300,027 $ 7,418,258 $ 4,391,652

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2021
Inventory Disclosure [Abstract]
Schedule of inventories	September 30, December 31, 2021 2020 (Unaudited) Western pharmaceuticals $ 909,273 $ 720,622 Chinese herbal medicine 98,566 32,840 Medical material 732,022 697,535 Other material 4,641 7,220 $ 1,744,502 $ 1,458,217

Prepayment (Tables)

Prepayment (Tables)	9 Months Ended
	Sep. 30, 2021
Prepaid Expenses Current [Abstract]
Schedule of prepayment	September 30, December 31, 2021 2020 (Unaudited) Deposits on medical equipment $ 390,317 $ 173,438 Deposits on lease 933,459 162,045 Heating fees 23,227 78,356 Others 392,538 212,083 $ 1,739,541 $ 625,922

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	September 30, December 31, 2021 2020 (Unaudited) Transportation equipment $ 1,430,728 $ 1,263,860 Medical equipment 27,755,413 24,234,134 Electrical equipment 2,381,808 2,300,036 Office equipment and others 1,408,127 1,354,139 Buildings 28,464,474 28,139,226 Software 200,352 198,063 Total fixed assets at cost 61,640,902 57,489,458 Accumulated depreciation (12,637,998 ) (10,213,582 ) Total fixed assets, net $ 49,002,904 $ 47,275,876 Reclass to Right-of-use assets (16,519,629 ) (15,820,452 ) Total fixed assets, net after reclassing $ 32,483,275 $ 31,455,424

Right-of-Use Assets and Lease_2

Right-of-Use Assets and Lease Liabilities (Tables)	9 Months Ended
	Sep. 30, 2021
Asset Retirement Obligation Disclosure [Abstract]
Schedule of unaudited condensed consolidated balance sheet	September 30, December 31, (Unaudited) Assets Operating lease assets $ 3,710,902 $ 366,828 Finance lease assets 16,519,629 15,820,452 Total $ 20,230,531 $ 16,187,280 Liabilities Current Operating lease liabilities 1,018,301 209,689 Finance lease liabilities 2,286,935 2,254,977 Long-term Operating lease liabilities 2,692,600 157,139 Finance lease liabilities 14,738,092 14,287,507 Total $ 20,735,928 $ 16,909,312
Schedule of future minimum lease payments for annual capital lease obligation	Year Amounts 2021 $ 725,884 2022 1,436,750 2023 1,245,873 Thereafter 13,616,520 Total $ 17,025,027
Schedule of future annual minimum lease payments, for non-cancellable operating leases	Amount 2021 249,604 2022 972,675 2023 853,592 Thereafter 1,635,030 Total 3,710,901
Schedule of right-of-use assets	September 30, 2021 (Unaudited) December 31, 2020 Operating Finance Total Operating Finance Total Lease assets $ 4,451,515 $ 17,341,742 $ 21,793,257 $ 559,607 $ 16,936,882 $ 17,496,489 Accumulated amortization (740,613 ) (822,113 ) (1,562,726 ) (192,779 ) (1,116,430 ) (1,309,209 ) Total right-of-use assets, net $ 3,710,902 $ 16,519,629 $ 20,230,531 $ 366,828 $ 15,820,452 $ 16,187,280

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Schedule of revenue	Three Months Ended 2021 2020 (Unaudited) (Unaudited) Pharmaceuticals: Western pharmaceuticals $ 2,642,897 $ 1,869,252 Chinese medicine 258,889 235,613 Herbal medicine 445,283 358,086 Total pharmaceuticals $ 3,347,069 $ 2,462,951 Patient services: Medical consulting $ 3,975,982 $ 3,509,366 Medical treatment 4,431,310 3,496,691 Others 404,519 547,077 Total patient services $ 8,811,811 $ 7,553,134 $ 12,158,880 $ 10,016,085 Nine Months Ended 2021 2020 (Unaudited) (Unaudited) Pharmaceuticals: Western pharmaceuticals $ 6,465,940 $ 4,682,550 Chinese medicine 699,589 558,715 Herbal medicine 1,142,872 812,883 Total pharmaceuticals $ 8,308,401 $ 6,054,148 Patient services: Medical consulting $ 10,091,546 $ 7,607,046 Medical treatment 11,947,909 8,586,527 Others 877,858 772,734 Total patient services $ 22,917,313 $ 16,966,307 $ 31,225,714 $ 23,020,455

Income Tax Expense (Tables)

Income Tax Expense (Tables)	9 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Schedule of components of the allowance for income tax	Amounts Loss before income tax $ (37,919 ) Tax rate at 21% (7,921 ) Disallowed tax losses 7,921 Income tax expense $ - Amounts Loss before income tax $ (166 ) Tax rate at 16.5% (27 ) Disallowed tax losses 27 Income tax expense $ - Amounts Income tax expense deferred $ 673,561 Income tax current 101,953 Tax expense from continuing operation $ 775,514
Schedule of income tax reconciliation	Amounts Income tax at statutory rate $ 673,561 Tax expense from continuing operation $ 673,561

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
Schedule of amount due to related parties	Name of related parties September 30, 2021 December 31, Harbin Jiarun Pharmacy Co., Ltd $ 48,385 $ 33,624 Heilongjiang Province Runjia Medical Equipment Co., Ltd - 1,761 Jiarun Super Market Co., Ltd. - 282 Harbin Baiyi Real Estate Development Co., Ltd, - 114,584 Junsheng Zhang 1,485,180 12,670 $ 1,533,565 $ 162,921
Schedule of purchase of pharmaceuticals and medical material from related parties	For nine months ended Name of related parties 2021 2020 Harbin Jiarun Pharmacy Co., Ltd $ 14,365 $ 22,876 Heilongjiang Province Runjia Medical Equipment Co., Ltd - 2,278 $ 14,365 $ 25,154

Basic and Diluted Earnings Pe_2

Basic and Diluted Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Schedule of basic and diluted earnings per share	Nine Months Ended 2021 2020 (Unaudited) (Unaudited) Numerator: Net income available to common stockholders $ 1,362,542 $ 1,212,681 Denominator: Basic weighted-average number of shares outstanding 18,393,563 18,021,848 Diluted weighted-average number of shares outstanding 18,603,563 18,059,240 Net income per share: Basic EPS $ 0.0741 $ 0.0673 Diluted EPS $ 0.0732 $ 0.0672

Description of Business and O_2

Description of Business and Organization (Details)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2013	Feb. 25, 2013
Description of Business and Organization (Details) [Line Items]
Total shareholders’ equity percentage	100.00%
Supplemental agreement, description	30% of the equity in Jiarun is held by Junsheng Zhang, and is therefore a non-controlling interest (“NCI”), accounted for pursuant to ASC 810-10-45, 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.
JRSIS Health Care Limited [Member]
Description of Business and Organization (Details) [Line Items]
Equity, ownership percentage		100.00%
Runteng Medical Group Co., Ltd [Member]
Description of Business and Organization (Details) [Line Items]
Equity, ownership percentage			100.00%
Runteng Owns Harbin Jiarun Hospital Co., Ltd [Member]
Description of Business and Organization (Details) [Line Items]
Equity, ownership percentage	70.00%
Junsheng Zhang [Member]
Description of Business and Organization (Details) [Line Items]
Equity, ownership percentage	30.00%

Summaries of Significant Acco_3

Summaries of Significant Accounting Policies (Details)	9 Months Ended
	Sep. 30, 2021
Summaries of Significant Accounting Policies (Details) [Line Items]
Income tax payable rate	25.00%
Sales Revenue, Net [Member]
Summaries of Significant Accounting Policies (Details) [Line Items]
Concentration of credit risk	10.00%
Accounts Receivable [Member]
Summaries of Significant Accounting Policies (Details) [Line Items]
Concentration of credit risk	5.00%

Summaries of Significant Acco_4

Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Revenue and expenses [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation [Line Items]
Description of foreign currency translation	period average
RMB [Member] | Revenue and expenses [Member] | Minimum [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation [Line Items]
Foreign currency translation	6.4706	6.9957
HKD [Member] | Revenue and expenses [Member] | Maximum [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation [Line Items]
Foreign currency translation	7.767	7.7576
Assets and liabilities [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation [Line Items]
Description of foreign currency translation	period end exchange rate
Assets and liabilities [Member] | RMB [Member] | Minimum [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation [Line Items]
Foreign currency translation	6.458	6.8033
Assets and liabilities [Member] | HKD [Member] | Maximum [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation [Line Items]
Foreign currency translation	7.7867	7.7501

Summaries of Significant Acco_5

Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories	9 Months Ended
	Sep. 30, 2021
Minimum [Member] | Buildings and improvement [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	10 years
Minimum [Member] | Medical equipment [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	5 years
Minimum [Member] | Transportation instrument [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	5 years
Minimum [Member] | Office equipment [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	5 years
Minimum [Member] | Electronic equipment [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	5 years
Minimum [Member] | Software [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	5 years
Maximum [Member] | Buildings and improvement [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	40 years
Maximum [Member] | Medical equipment [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	15 years
Maximum [Member] | Transportation instrument [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	10 years
Maximum [Member] | Office equipment [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	10 years
Maximum [Member] | Electronic equipment [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	10 years
Maximum [Member] | Software [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories [Line Items]
Estimated useful lives for property and equipment	10 years

Summaries of Significant Acco_6

Summaries of Significant Accounting Policies (Details) - Schedule of fair value hierarchy our financial assets and liabilities - Warrant liability [Member]	Sep. 30, 2021USD ($)
Summaries of Significant Accounting Policies (Details) - Schedule of fair value hierarchy our financial assets and liabilities [Line Items]
Carrying Value	$ 2,785
Level 1 [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of fair value hierarchy our financial assets and liabilities [Line Items]
Carrying Value
Level 2 [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of fair value hierarchy our financial assets and liabilities [Line Items]
Carrying Value
Level 3 [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of fair value hierarchy our financial assets and liabilities [Line Items]
Carrying Value	$ 2,785

Summaries of Significant Acco_7

Summaries of Significant Accounting Policies (Details) - Schedule of changes in warrant liability	9 Months Ended
	Sep. 30, 2021USD ($)
Schedule of changes in warrant liability [Abstract]
Balance at January 1, 2021	$ 1,149
Change in fair value of warrant liability	1,636
Balance at September 30, 2021	$ 2,785

Summaries of Significant Acco_8

Summaries of Significant Accounting Policies (Details) - Schedule of fair value of the outstanding warrants assumptions - Auctus [Member] - Warrant liability [Member]	9 Months Ended
	Sep. 30, 2021$ / shares
Summaries of Significant Accounting Policies (Details) - Schedule of fair value of the outstanding warrants assumptions [Line Items]
Market price per share (USD/share) (in Dollars per share)	$ 0.37
Exercise price (USD/share) (in Dollars per share)	$ 0.6
Risk free rate	0.211%
Dividend yield
Expected term/Contractual life (years)	9 months 29 days
Expected volatility	47.23%

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details)	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Bad Debts Description	The Company experienced $ nil bad debts during nine months ended September 30, 2021 and 2020.
Unreimbursed excess insurance claims	2 years

Accounts Receivable, Net (Det_2

Accounts Receivable, Net (Details) - Schedule of accounts receivable net - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Schedule of accounts receivable net [Abstract]
Accounts receivable	$ 10,756,429	$ 7,691,679
Less: allowance for doubtful debts	3,338,171	3,300,027
Accounts receivable, net	$ 7,418,258	$ 4,391,652

Inventories (Details) - Schedul

Inventories (Details) - Schedule of inventories - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Inventory [Line Items]
Total inventories	$ 1,744,502	$ 1,458,217
Western pharmaceuticals [Member]
Inventory [Line Items]
Total inventories	909,273	720,622
Chinese herbal medicine [Member]
Inventory [Line Items]
Total inventories	98,566	32,840
Medical material [Member]
Inventory [Line Items]
Total inventories	732,022	697,535
Other material [Member]
Inventory [Line Items]
Total inventories	$ 4,641	$ 7,220

Prepayment (Details) - Schedule

Prepayment (Details) - Schedule of prepayment - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Prepayment (Details) - Schedule of prepayment [Line Items]
Total prepayment	$ 1,739,541	$ 625,922
Deposits on medical equipment [Member]
Prepayment (Details) - Schedule of prepayment [Line Items]
Total prepayment	390,317	173,438
Deposits on lease[Member]
Prepayment (Details) - Schedule of prepayment [Line Items]
Total prepayment	933,459	162,045
Heating fees [Member]
Prepayment (Details) - Schedule of prepayment [Line Items]
Total prepayment	23,227	78,356
Others [Member]
Prepayment (Details) - Schedule of prepayment [Line Items]
Total prepayment	$ 392,538	$ 212,083

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 837,917	$ 649,726	$ 2,449,963	$ 1,808,738

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	$ 61,640,902	$ 57,489,458
Accumulated depreciation	(12,637,998)	(10,213,582)
Total fixed assets, net	49,002,904	47,275,876
Reclass to Right-of-use assets	(16,519,629)	(15,820,452)
Total fixed assets, net after reclassing	32,483,275	31,455,424
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	1,430,728	1,263,860
Medical equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	27,755,413	24,234,134
Electrical equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	2,381,808	2,300,036
Office equipment and others [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	1,408,127	1,354,139
Buildings [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	28,464,474	28,139,226
Software [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	$ 200,352	$ 198,063

Long Term Deferred Expenses (De

Long Term Deferred Expenses (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2018	Dec. 31, 2020
Long Term Deferred Expenses (Details) [Line Items]
Decoration fees	$ 114,174	$ 106,715	$ 342,406	$ 316,705
Deferred expenses	454,244		454,244			$ 452,205
Long-term deferred expenses	2,199,591		2,199,591			$ 2,510,460
Consulting fees		$ 5,012		$ 32,869
Hair Finance Leasing (China) Co., Ltd. [Member]
Long Term Deferred Expenses (Details) [Line Items]
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.
Decoration fees					$ 1,600,000

Right-of-Use Assets and Lease_3

Right-of-Use Assets and Lease Liabilities (Details)	Jun. 16, 2021USD ($)	Jun. 05, 2013CNY (¥)	Jun. 30, 2021USD ($)	Jan. 31, 2021USD ($)	Oct. 31, 2019USD ($)	Dec. 31, 2017USD ($)	Aug. 31, 2017USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Nov. 20, 2020USD ($)
Right-of-Use Assets and Lease Liabilities (Details) [Line Items]
Term of capital lease		30 years
Lease agreement annual payments (in Yuan Renminbi) | ¥		¥ 7,000,000
Leasing agreement deposit (in Yuan Renminbi) | ¥		¥ 3,000,000
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.
Finance lease agreement net value	$ 2,485,290
Operating lease expense			$ 123,600							$ 902,327	$ 159,782
Lease payment term			3 years	5 years
Lease payments				$ 848,000
Additional net lease assets								$ 20,230,000		20,230,000
Additional net lease liabilities								20,740,000		20,740,000
Finance lease fees								254,479	$ 275,126	822,113	816,509
Non-cancellable operating leases expense								254,479	275,126	822,113	816,509
Depreciation and amortization								837,917		2,449,963
General property and equipment depreciation								654,569		1,606,461
Lease payments								352,600	73,174
Operating lease amortization expense								293,149	27,900	740,613	81,764
Operating Lease [Member]
Right-of-Use Assets and Lease Liabilities (Details) [Line Items]
Operating lease expense								$ 293,149	$ 27,900
Non-cancellable operating leases expense										$ 740,613	$ 81,764
Haier Finance Leasing Company Limited [Member]
Right-of-Use Assets and Lease Liabilities (Details) [Line Items]
Net value of financing												$ 2,272,053
Non-Cancellable Operating Lease Agreements [Member]
Right-of-Use Assets and Lease Liabilities (Details) [Line Items]
Operating lease expense						$ 68,128	$ 36,881
Lease payment term						5 years	5 years
Lease expense					$ 186,308

Right-of-Use Assets and Lease_4

Right-of-Use Assets and Lease Liabilities (Details) - Schedule of unaudited condensed consolidated balance sheet - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Assets
Operating lease assets	$ 3,710,902	$ 366,828
Finance lease assets	16,519,629	15,820,452
Total	20,230,531	16,187,280
Current
Operating lease liabilities	1,018,301	209,689
Finance lease liabilities	2,286,935	2,254,977
Long-term
Operating lease liabilities	2,692,600	157,139
Finance lease liabilities	14,738,092	14,287,507
Total	$ 20,735,928	$ 16,909,312

Right-of-Use Assets and Lease_5

Right-of-Use Assets and Lease Liabilities (Details) - Schedule of future minimum lease payments for annual capital lease obligation	9 Months Ended
	Sep. 30, 2021USD ($)
Schedule of future minimum lease payments for annual capital lease obligation [Abstract]
2021	$ 725,884
2022	1,436,750
2023	1,245,873
Thereafter	13,616,520
Total	$ 17,025,027

Right-of-Use Assets and Lease_6

Right-of-Use Assets and Lease Liabilities (Details) - Schedule of future annual minimum lease payments, for non-cancellable operating leases	Sep. 30, 2021USD ($)
Schedule of future annual minimum lease payments, for non-cancellable operating leases [Abstract]
2021	$ 249,604
2022	972,675
2023	853,592
Thereafter	1,635,030
Total	$ 3,710,901

Right-of-Use Assets and Lease_7

Right-of-Use Assets and Lease Liabilities (Details) - Schedule of right-of-use assets - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Schedule of right-of-use assets [Abstract]
Lease assets, Operating lease	$ 4,451,515	$ 559,607
Lease assets, Finance lease	17,341,742	16,936,882
Lease assets, Total	21,793,257	17,496,489
Accumulated amortization, Operating lease	(740,613)	(192,779)
Accumulated amortization, Finance lease	(822,113)	(1,116,430)
Accumulated amortization, Total	(1,562,726)	(1,309,209)
Total right-of-use assets, net, Operating lease	3,710,902	366,828
Total right-of-use assets, net, Finance lease	16,519,629	15,820,452
Total right-of-use assets, net, Total	$ 20,230,531	$ 16,187,280

Derivative Financial Instrume_2

Derivative Financial Instruments (Details) - USD ($)	1 Months Ended	9 Months Ended
	Jan. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Derivative Financial Instruments (Details) [Line Items]
Common stock, shares		28,200
Market fair value		$ 2,785
Change in fair value of warrant liability		$ 1,636	$ 181,136
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 47.23%, (3) weighted average risk-free interest rate of 0.211%, (4) expected life of 0.83 years, and (5) the quoted market price of the Company’s common stock at each valuation date.
Labrys Fund, LP [Member]
Derivative Financial Instruments (Details) [Line Items]
Common stock, shares	38,322	21,000

Non-Controlling Interests (Deta

Non-Controlling Interests (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Non-Controlling Interests (Details) [Line Items]
Comprehensive income attributable to shareholders’ equity	$ 375,833	$ 1,414,844	$ 1,649,813	$ 1,574,442
Non-controlling interest	$ 173,017	$ 565,116	$ 816,152	$ 716,916
Jiarun [Member]
Non-Controlling Interests (Details) [Line Items]
Non controlling interest			The Company holds a 70% equity interest in Jiarun as of September 30, 2021 and December 31, 2020.
Junsheng Zhang [Member]
Non-Controlling Interests (Details) [Line Items]
Non controlling interest					As of September 30, 2021 and December 31, 2020, NCI on the consolidated balance sheet was $10,618,829 and $9,802,677, respectively, representing the 30% of Jiarun that is owned by Junsheng Zhang.

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of revenue - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	$ 12,158,880	$ 10,016,085	$ 31,225,714	$ 23,020,455
Pharmaceuticals [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	3,347,069	2,462,951	8,308,401	6,054,148
Patient services [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	8,811,811	7,553,134	22,917,313	16,966,307
Western Pharmaceuticals [Member] | Pharmaceuticals [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	2,642,897	1,869,252	6,465,940	4,682,550
Chinese Medicine [Member] | Pharmaceuticals [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	258,889	235,613	699,589	558,715
Herbal Medicine [Member] | Pharmaceuticals [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	445,283	358,086	1,142,872	812,883
Medical Consulting [Member] | Patient services [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	3,975,982	3,509,366	10,091,546	7,607,046
Medical Treatment [Member] | Patient services [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	4,431,310	3,496,691	11,947,909	8,586,527
Others [Member] | Patient services [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	$ 404,519	$ 547,077	$ 877,858	$ 772,734

Income Tax Expense (Details)

Income Tax Expense (Details) ¥ in Millions	9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2021CNY (¥)
Income Tax Expense (Details) [Line Items]
Percentage of tax deduction	100.00%	100.00%
Equipment of machinery unit price for eligible tax deduction (in Yuan Renminbi)		¥ 5
Deferred income tax (in Yuan Renminbi)		¥ 23.8
Purchased eligible equipment (in Dollars) | $	$ 673,561
United States of America [Member]
Income Tax Expense (Details) [Line Items]
Percentage of tax rate	21.00%	21.00%
Hong Kong [Member]
Income Tax Expense (Details) [Line Items]
Percentage of tax rate	16.50%	16.50%
PRC [Member]
Income Tax Expense (Details) [Line Items]
Percentage of tax rate	25.00%	25.00%

Income Tax Expense (Details) -

Income Tax Expense (Details) - Schedule of components of the allowance for income tax	9 Months Ended
	Sep. 30, 2021USD ($)
United States [Member]
Income Tax Expense (Details) - Schedule of components of the allowance for income tax [Line Items]
Loss before income tax	$ (37,919)
Tax rate	(7,921)
Disallowed tax losses	7,921
Income tax expense
Hong Kong [Member]
Income Tax Expense (Details) - Schedule of components of the allowance for income tax [Line Items]
Loss before income tax	(166)
Tax rate	(27)
Disallowed tax losses	27
Income tax expense
PRC [Member]
Income Tax Expense (Details) - Schedule of components of the allowance for income tax [Line Items]
Income tax expense	673,561
Income tax current	101,953
Tax expense from continuing operation	$ 775,514

Income Tax Expense (Details) _2

Income Tax Expense (Details) - Schedule of income tax reconciliation	9 Months Ended
	Sep. 30, 2021USD ($)
Schedule of income tax reconciliation [Abstract]
Income tax at statutory rate	$ 673,561
Tax expense from continuing operation	$ 673,561

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Deposits for capital leases	$ 464,540	$ 459,232
Capital lease obligations	$ 12,518,359	$ 12,831,348

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of amount due to related parties - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Schedule of amount due to related parties [Abstract]
Harbin Jiarun Pharmacy Co., Ltd	$ 48,385	$ 33,624
Heilongjiang Province Runjia Medical Equipment Co., Ltd		1,761
Jiarun Super Market Co., Ltd.		282
Harbin Baiyi Real Estate Development Co., Ltd,		114,584
Junsheng Zhang	1,485,180	12,670
Total	$ 1,533,565	$ 162,921

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of purchase of pharmaceuticals and medical material from related parties - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Related Party Transactions (Details) - Schedule of purchase of pharmaceuticals and medical material from related parties [Line Items]
Related party transaction, purchases from related party	$ 14,365	$ 25,154
Harbin Jiarun Pharmacy Co., Ltd [Member]
Related Party Transactions (Details) - Schedule of purchase of pharmaceuticals and medical material from related parties [Line Items]
Related party transaction, purchases from related party	14,365	22,876
Heilongjiang Province Runjia Medical Equipment Co., Ltd [Member]
Related Party Transactions (Details) - Schedule of purchase of pharmaceuticals and medical material from related parties [Line Items]
Related party transaction, purchases from related party		$ 2,278

Basic and Diluted Earnings Pe_3

Basic and Diluted Earnings Per Share (Details) - Schedule of basic and diluted earnings per share - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Numerator:
Net income available to common stockholders	$ 368,508	$ 765,941	$ 1,362,542	$ 1,212,681
Denominator:
Basic weighted-average number of shares outstanding	18,628,569	18,042,109	18,393,563	18,021,848
Diluted weighted-average number of shares outstanding	18,838,569	18,063,109	18,603,563	18,059,240
Net income per share:
Basic EPS	$ 0.0197	$ 0.0425	$ 0.0741	$ 0.0673
Diluted EPS	$ 0.0195	$ 0.0424	$ 0.0732	$ 0.0672

Common Stock (Details)

Common Stock (Details)	Jun. 30, 2021shares
Auctus fund, LLC [Member]
Common Stock (Details) [Line Items]
Shares issued	382,238

Going Concern (Details)

Going Concern (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained earnings	$ 2,747,015
Current assets	$ 5,547,105