JRSIS Health Care (JRSS) 10-Q 20 May 22 2022 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2022	May 20, 2022
Document Information Line Items
Entity Registrant Name	JRSIS HEALTH CARE CORPORATION.
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	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	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
Local Phone Number	451-56888933
City Area Code	0086
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 1,946,561	$ 855,971
Accounts receivable, net	8,433,932	7,544,033
Inventories	1,745,286	1,771,158
Other receivables	100,629	83,685
Prepayments	4,214,130	2,812,156
Amount due from related parties	314,792	337,597
Deferred expenses	398,820	461,331
Deposits for capital leases-current portion
Total current assets	17,154,150	13,865,931
Construction in progress	4,898,448	3,240,774
Property and equipment, net	34,378,671	33,162,817
Long term deferred expenses	2,064,658	2,117,763
Deposits for capital leases	970,346	967,950
Right-of-use assets	21,698,431	22,337,517
Total assets	81,164,704	75,692,752
Current Liabilities:
Accounts payable	14,369,264	12,432,017
Notes payable	630,606	629,050
Deposits received	15,477	3,894
Amount due to related parties	37,434	1,242
Other payable	75,657	68,438
Deferred tax payable	422,568	308,491
Tax payable	966,693	420,796
Payroll payable	1,086,939	1,058,618
Capital lease obligations - current portion	2,672,013	2,676,956
Total current liabilities	20,276,651	17,599,502
Warrant liabilities		7
Capital lease obligations	20,046,333	20,380,899
Deferred tax payable	4,274,032	3,993,209
Other capital lease payable	618,482	616,955
Total liabilities	45,215,498	42,590,572
Shareholders’ equity
Common stock; $0.001 par value, 100,000,000 shares authorized; 18,628,569 issued and outstanding at March 31, 2022 and December 31, 2021, respectively	18,628	18,628
Additional Paid-in capital	23,381,121	23,381,121
Accumulated deficits	(30,125)	(1,877,296)
Other comprehensive income	694,556	545,449
Total shareholders’ equity of the Company	24,064,180	22,067,902
Non-controlling interest	11,885,026	11,034,278
Total shareholders’ equity	35,949,206	33,102,180
Total liabilities and shareholders’ equity	$ 81,164,704	$ 75,692,752

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
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	18,628,569
Common stock, shares outstanding	18,628,569	18,628,569

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenue:
Pharmaceuticals	$ 4,029,770	$ 1,764,301
Patient services	11,589,641	5,561,933
Total revenue	15,619,411	7,326,234
Operating costs and expenses:
Cost of pharmaceuticals sold	3,330,910	1,351,156
Medical consumables	2,961,769	1,080,010
Salaries and benefits	3,408,406	2,259,143
Office supplies	327,860	247,418
Vehicle expenses	101,231	41,442
Utilities expenses	304,775	226,010
Operating leases expense	306,965	269,204
Advertising and promotion expenses	6,780	16,638
Interest expense	406,544	291,518
Professional fee	8,000	8,908
Convertible notes expense
Warrant expense	(7)	20,531
Depreciation and amortization	882,235	807,974
Total operating costs and expenses	12,045,468	6,619,952
Earnings from operations before other income and income taxes	3,573,943	706,282
Other income	(6,751)	(3,776)
Earnings from operations before income taxes	3,567,192	702,506
Income tax	928,376	206,584
Net income	2,638,816	495,922
Less: net income attributable to non-controlling interests	791,645	168,238
Net income attributable to the Company	1,847,171	327,684
Comprehensive income:
Foreign currency translation adjustment	208,210	(73,749)
Foreign currency translation adjustment attributable to non-controlling interests	59,103	(22,590)
Foreign currency translation adjustment attributable to the Company	149,107	(51,159)
Comprehensive income	2,847,026	422,173
Less: Comprehensive income attributable to non-controlling interests	850,748	145,648
Comprehensive income attributable to the Company	$ 1,996,278	$ 276,525
Basic earnings per share (in Dollars per share)	$ 0.0992	$ 0.018
Diluted earnings per share (in Dollars per share)	$ 0.0981	$ 0.0178
Weighted average number of shares outstanding (Basic) (in Shares)	18,628,569	18,246,331
Weighted average number of shares outstanding (Diluted) (in Shares)	18,838,569	18,456,331

Consolidated Statement of Share

Consolidated Statement of Sharesholders’ Equity - USD ($)	Total	Common stock	Retained Earnings	Other comprehensive income	Additional paid-in capital	Non- Controlling Interest
Balance at Dec. 31, 2020	$ 28,840,425	$ 18,246	$ (4,109,557)	$ (111,016)	$ 23,240,075	$ 9,802,677
Balance (in Shares) at Dec. 31, 2020		18,246,331
Net income	495,922		327,684			168,238
Foreign currency translation adjustment	(73,749)			(51,159)		(22,590)
Balance at Mar. 31, 2021	29,262,598	$ 18,246	(3,781,873)	(162,175)	23,240,075	9,948,325
Balance (in Shares) at Mar. 31, 2021		18,246,331
Balance at Dec. 31, 2021	33,102,180	$ 18,628	(1,877,296)	545,449	23,381,121	11,034,278
Balance (in Shares) at Dec. 31, 2021		18,628,569
Net income	2,638,816		1,847,171			791,645
Foreign currency translation adjustment	208,210			149,107		59,103
Balance at Mar. 31, 2022	$ 35,949,206	$ 18,628	$ (30,125)	$ 694,556	$ 23,381,121	$ 11,885,026
Balance (in Shares) at Mar. 31, 2022		18,628,569

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash Flows From Operating Activities
Net income	$ 2,638,816	$ 495,922
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	882,235	807,974
Interest expense	406,544	291,518
Warrant expense	(7)	20,531
Changes in operating assets and liabilities:
Accounts receivable, net	(870,541)	(180,828)
Inventories	30,232	(348,077)
Amount due from related parties	27,227	(451,804)
Prepayments and other current assets	(1,410,638)	(315,602)
Accounts payable	1,905,118	1,150,129
Amount due to related parties	36,187	(85,879)
Deposits received	11,565	(98,591)
Payroll payable	25,681	(969,783)
Accrued expenses and other current liabilities	935,420	(48,424)
Net cash provided by operating activities	4,617,839	267,086
Cash Flows From Investing Activities
Purchases of property and equipment	(1,134,687)	(127,877)
Prepayment for property and equipment acquisition		(104,080)
Payment of Construction in progress	(1,648,354)	(64,145)
Net cash (used in) investing activities	(2,783,041)	(296,102)
Cash Flows From Financing Activities
Payments of finance lease obligations	(460,964)	(108,718)
Interest expense	(406,544)	(291,518)
Derivative financial instruments	(7)
Net cash (used in) financing activities	(867,501)	(400,236)
Effect of exchange rate fluctuation on cash and cash equivalents	123,293	(11,931)
Net increase (decrease) in cash and cash equivalents	1,090,590	(441,183)
Cash and cash equivalents, beginning of period	855,971	844,827
Cash and cash equivalents, ending of period	1,946,561	403,644
Supplemental disclosure of cash flow information
Cash paid for income taxes
Cash paid for interest	$ (406,544)	$ (291,518)

Description of Business and Org

Description of Business and Organization	3 Months Ended
	Mar. 31, 2022
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	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES A. Basis of presentation The consolidated financial statements have been prepared in accordance with the United States generally accepted accounting principles (“U.S. GAAP”). B. Principles of consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated in consolidation. Non-controlling interests represent the equity interest in Jiarun that is not attributable to the Company. Non-controlling interest is reported in the consolidated financial position within equity, separate from the Company’s equity. Net income or loss and comprehensive income or loss are attributed to the Company’s and the non-controlling interest. C. Use of estimates The preparation of audited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ from those estimates. Significant items subject to such estimates and assumptions include valuation allowances for receivables and recoverability of carrying amount and the estimated useful lives of long-lived assets. These estimates are often based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable. Actual results could differ from these estimates. D. Functional currency and foreign currency translation JRSS and JHCL’s functional currency is the United States dollar (“US$”). Runteng’s functional currency is the Hong Kong dollar (“HK$”). The functional currency of Jiarun is the Renminbi (“RMB”). The Company’s reporting currency is US$. Assets and liabilities of Runteng and Jiarun are translated at the current exchange rate at the balance sheet dates, revenues and expenses are translated at the average exchange rates during the reporting periods, and equity accounts are translated at historical rates. Translation adjustments are reported in other comprehensive income. The exchange rates used for foreign currency translation are as follows: For three months ended 2022 2021 (USD to RMB/ ( USD to RMB/ Assets and liabilities period end exchange rate 6.3431 / 7.8306 6.5565 / 7.7744 Revenue and expenses period average 6.3481 / 7.8050 6.4839 / 7.7573 E. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash, accounts receivable and other receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The majority of sales are either cash receipt in advance or cash receipt upon delivery. For three months ended March 31, 2022 and 2021, no customer accounted for more than 10% of net revenue. As of March 31, 2022 and December 31, 2021, three and three customers accounted for more than 5% of net accounts receivable, respectively. For those credit sales, the Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited. F. Cash and cash equivalents Cash and cash equivalents include all cash, deposits in banks and other liquid investments with initial maturities of three months or less. G. Accounts receivable Accounts receivable are recorded at net realizable value consisting of the carrying amount less an allowance for uncollectible accounts as needed. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on aging data, historical collection experience, customer specific facts and economic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. H. Inventories Inventories, consisting principally of medicines, are stated at the lower of cost or market using the first-in, first-out method (“FIFO”). This policy requires the Company to make estimates regarding the market value of inventory, including an assessment of excess or obsolete inventory. The Company determines excess or obsolete inventory based on an estimate of the future demand and estimated selling prices for its products. I. Construction in progress Construction in progress represents the new hospital painting and decoration costs. And all direct costs relating to the polishing and decoration are capitalized as construction in progress. No depreciation is provided in respect of construction in progress. J. Property and equipment Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to operations when incurred, while additions and betterments are capitalized. Depreciation is recorded on a straight-line basis reflective of the useful lives of the assets. When assets are retired or disposed, the asset’s original cost and related accumulated depreciation are eliminated from accounts and any gain or loss is reflected in income. The estimated useful lives for property and equipment categories are as follows: Buildings and improvement 10-40 years Medical equipment 5-15 years Transportation instrument 5-10 years Office equipment 5-10 years Electronic equipment 5-10 years Software 5-10 years K. Leases In February 2016, the FASB issued ASU 2016-02–Leases (Topic 842), which increases transparency and comparability among organizations by recognizing right-of-use (“ROU”) lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The ASU maintains a distinction between finance leases and operating leases, which is substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous lease guidance. Retaining this distinction allows the recognition, measurement and presentation of expenses and cash flows arising from a lease to remain similar to the previous accounting treatment. A lessee is permitted to make an accounting policy election by class of underlying asset to exclude from balance sheet recognition any lease assets and lease liabilities with a term of 12 months or less, and instead to recognize lease expense on a straight-line basis over the lease term. For both financing and operating leases, the ROU asset and lease liability is initially measured at the present value of the lease payments in the consolidated balance sheet. In July 2018, the FASB issued ASU 2018-11 which provides entities with the option to initially apply the new lease standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption, if necessary. As discussed in Note 8, we adopted ASU 2016-02–Leases (Topic 842) effective January 1, 2019 utilizing the transition option provided by ASU 2018-11. L. Fair Value Measurement The Company applies the provisions of ASC Subtopic 820-10, Fair Value Measurements, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. Fair value is defined as the price that would be received when selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining the fair value for the assets and liabilities required or permitted to be recorded, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that is observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). The following table sets forth by level within the fair value hierarchy our financial assets and liabilities that were accounted for at fair value on a recurring basis: Carrying Fair Value Measurement at 2022 Level 1 Level 2 Level 3 Warrant liability $ - $ - $ - $ - A summary of changes in Warrant liability for three months ended March 31, 2022was as follows: Balance at January 1, 2022 $ 7 Change in fair value of warrant liability (7 ) Balance at March 31, 2022 - The fair value of the outstanding warrants was calculated using the Binomial Option Pricing Model with the following assumptions at inception and on subsequent valuation date: March 31, Warrants Auctus Market price per share (USD/share) $ 0.18 Exercise price (USD/share) 0.60 Risk free rate 0.668 % Dividend yield - Expected term/Contractual life (years) 0.33 Expected volatility 46.47 % 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. As a result of the implementation of FIN 48 (ASC 740-10), the Company made a comprehensive review of its portfolio of tax positions in accordance with recognition standards established by FIN 48 (ASC 740-10). The Company recognized no material adjustments to liabilities or shareholder’s equity as a result of the implementation. The adoption of FIN 48 did not have a material impact on the Company’s unaudited consolidated financial statements. Enterprise income tax is determined under the Provisional Regulations of PRC Concerning Income Tax on Enterprises promulgated by the PRC, income tax is payable by enterprises at a rate of 25% of their taxable income. P. Earnings per share Basic earnings per common share is computed by using net income divided by the weighted average number of shares of common stock outstanding for the periods presented. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding for the periods presented. Q. Reclassification The comparative figures have been reclassified to conform to current year presentation. R. Recently adopted accounting pronouncements The FASB has issued Accounting Standards Update (ASU) No. 2019-01, Leases (Topic 842): Codification Improvements. The new ASU aligns the guidance for fair value of the underlying asset by lessors that are not manufacturers or dealers in Topic 842 with that of existing guidance. As a result, the fair value of the underlying asset at lease commencement is its cost, reflecting any volume or trade discounts that may apply. However, if there has been a significant lapse of time between when the underlying asset is acquired and when the lease commences, the definition of fair value (in Topic 820, Fair Value Measurement) should be applied. The ASU also requires lessors within the scope of Topic 942, Financial Services—Depository and Lending, to present all “principal payments received under leases” within investing activities. Finally, the ASU exempts both lessees and lessors from having to provide certain interim disclosures in the fiscal year in which a company adopts the new leases standard. We do not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

Accounts Receivable, Net

Accounts Receivable, Net	3 Months Ended
	Mar. 31, 2022
Accounts Receivable, Net [Abstract]
ACCOUNTS RECEIVABLE, NET	NOTE 3. ACCOUNTS RECEIVABLE, NET March 31, December 31, 2022 2021 (Unaudited) Accounts receivable $ 11,832,571 $ 10,934,280 Less: allowance for doubtful debts 3,398,639 3,390,247 $ 8,433,932 $ 7,544,033 The Company experienced $ nil

Inventories

Inventories	3 Months Ended
	Mar. 31, 2022
Inventories [Abstract]
INVENTORIES	NOTE 4. INVENTORIES At March 31, 2022 and December 31, 2021, inventories consist of the following: March 31, December 31, 2022 2021 (Unaudited) Western pharmaceuticals $ 777,138 $ 830,422 Chinese herbal medicine 131,950 202,274 Medical material 830,102 732,326 Other material 6,096 6,136 $ 1,745,286 $ 1,771,158

Prepayment

Prepayment	3 Months Ended
	Mar. 31, 2022
Prepayment [Abstract]
PREPAYMENT	NOTE 5. PREPAYMENT At March 31, 2022 and December 31, 2021 prepayment consists of the following: March 31, December 31, 2022 2021 (Unaudited) Deposits on medical equipment $ 1,213,779 $ 624,691 Deposits on lease 2,793,323 184,765 Heating fees 6,628 1,936,367 Others 200,400 66,333 $ 4,214,130 $ 2,812,156

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 6. PROPERTY AND EQUIPMENT At March 31, 2022 and December 31, 2021, property and equipment, at cost, consist of: March 31, December 31, 2022 2021 (Unaudited) Transportation equipment $ 1,655,285 $ 1,548,978 Medical equipment 29,729,988 28,308,857 Electrical equipment 2,424,953 2,418,966 Office equipment and others 1,543,340 1,451,612 Buildings 28,980,085 28,908,532 Software 203,982 203,478 Total fixed assets at cost 64,537,633 62,840,423 Accumulated depreciation (14,620,986 ) (13,703,422 ) Total fixed assets, net $ 49,916,647 $ 49,137,001 Reclass to Right-of-use assets (15,537,976 ) (15,974,184 ) Total fixed assets, net after reclassing 34,378,671 33,162,817 The Company recorded depreciation expense of $882,235 and $807,974 for the three months ended March 31, 2022 and 2021, respectively.

Long Term Deferred Expenses

Long Term Deferred Expenses	3 Months Ended
	Mar. 31, 2022
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”), an unrelated 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 $1.7 million for the decoration of its outpatient building and the two Branch Hospitals. During the year ended December 31, 2020, the Company paid approximately $2.2 million for the decoration of its New District Branch hospital. 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 $398,820 and $461,331 as of March 31, 2022 and December 31, 2021. The long-term deferred expenses were $2,064,658 and $2,117,763 as of March 31, 2022 and December 31, 2021. The Company recorded consulting fee of $ nil nil

Right-of-Use Assets and Lease L

Right-of-Use Assets and Lease Liabilities	3 Months Ended
	Mar. 31, 2022
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 $1,100,837) 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 and Jiarun entered into several lease agreements to lease medical equipment and an elevator from three lease finance companies, which are all unrelated third parties, for three to five-year periods, in which Jiarun is required to make monthly or quarterly payments toward the leases. The Company was also required to pay deposits up front, which deposits will later be offset against the last quarterly payment. The medical equipment and elevator will be transferred to Jiarun upon the completion of the agreement. On March 25, 2019 Jiarun entered into a sale and leaseback agreement for the sale-leaseback of properties from Haitong Hengxin International Leasing Company Limited, with a collective net value of $2,609,047. 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 acquisition of medical equipment from GE with a net value of $2,524,061. Operating lease In August 2017 JRSS leased office space under non-cancellable operating lease agreements. Under terms of the lease agreement, from August 2017, JRSS is committed to make lease payments of approximately $41,607 per year for 5 years. This office is used for outpatient services by 2nd Branch Hospital. In December 2017 JRSS leased office space under non-cancellable operating lease agreements. Under terms of the lease agreement, from December 2017, JRSS is committed to make lease payments of approximately $68,128 per year for 5 years. This office is used by 1st Branch Company. In October 2019 JRSS updated this operating lease agreements to expand the operating area for the remain lease period, under terms of the new lease agreement, from October 2019, JRSS is committed to lease expense payments of approximately $193,433 per year for 3 years. This office is used for the operations of Nanjing Road Branch. In January 2021 JRSS leased office space under non-cancellable operating lease agreements. Under terms of the lease agreement, from January 2021, JRSS is committed to lease expense payments of approximately $864,943 per year for 10 years. This office is used for the operations of the New District Branch. In June 2021 JRSS leased office space under non-cancellable operating lease agreements. Under terms of the lease agreement, from July 2021, JRSS is committed to lease expense payments of approximately $125,810 per year for 3 years. This office is used for the operations of the New District Branch. 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 $21.70 million and $22.72 million, respectively, as of March 31, 2022. As of March 31, 2022, the Company has the following amounts recorded on the Company’s unaudited condensed consolidated balance sheet: March 31, 2022 (Unaudited) Assets Operating lease assets $ 6,160,455 Finance lease assets 15,537,976 Total $ 21,698,431 Liabilities Current Operating lease liabilities 766,663 Finance lease liabilities 1,905,350 Long-term Operating lease liabilities 5,393,792 Finance lease liabilities 14,652,541 Total $ 22,718,346 The future minimum lease payments for annual capital lease obligation as of March 31, 2022 are as follows: Year Amounts 2022 $ 1,414,885 2023 1,932,255 2024 861,077 Thereafter 12,349,674 Total $ 16,557,891 The Company recorded finance interest lease fees of $283,152 and $257,792 for the three months ended March 31, 2022 and 2021, respectively. Future annual minimum lease payments, for non-cancellable operating leases are as follows: Year ending March 31 Amount $ 2022 596,227 2023 685,019 2024 645,014 Thereafter 4,234,195 Total 6,160,455 The company has recorded operating lease expense of $306,965 and $269,204 for three months ended March 31, 2022 and 2021, respectively. At March 31, 2022 right-of-use assets, consist of: March 31, 2022 (Unaudited) Operating Finance Total Lease assets $ 6,378,911 $ 21,252,698 $ 27,631,609 Accumulated amortization (218,456 ) (5,714,722 ) (5,933,178 ) Total right-of-use assets, net $ 6,160,455 $ 15,537,976 $ 21,698,431 The Company recorded finance lease amortization expense of $285,698 and $283,281 in depreciation and amortization for the three months ended March 31, 2022 and 2021, respectively. For the three months ended March 31, 2022, the amount of depreciation and amortization was $882,235, also included general property and equipment depreciation of $596,537. The Company recorded operating lease expense of $306,965 and $269,204 for the three months ended March 31, 2022 and 2021, including operating lease amortization expense of $218,456 and $218,856 for the three months ended March 31, 2022 and 2021, respectively.

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2022
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 liability – In 2019 the Company issued a common stock purchase warrant (the “warrant”) to purchase 21,000 shares of the registrant’s common stock to Auctus Fund, LLC. The warrant contains certain reset provisions. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivative as of the inception date (issuance date) and to record changes in fair value as of each subsequent reporting date. At March 31, 2022, the Company marked to market the fair value of the Auctus Fund warrant liability and determined a fair value of $0. The Company recorded a loss from issuance expense and change in fair value of warrant liability of $(7) and $20,531 for three months ended March 31, 2022 and 2021. 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 46.47%, (3) weighted average risk-free interest rate of 0.668%, (4) expected life of 0.33 years, and (5) the quoted market price of the Company’s common stock at each valuation date.

Non-Controlling Interests

Non-Controlling Interests	3 Months Ended
	Mar. 31, 2022
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTERESTS	NOTE 10. NON-CONTROLLING INTERESTS Jiarun is the Company’s majority-owned subsidiary which is consolidated in the Company’s financial statements with a non-controlling interest recognized. The Company holds a 70% equity interest in Jiarun as of March 31, 2022 and December 31, 2021. As of March 31, 2022 and December 31, 2021, NCI on the consolidated balance sheet was $11,885,026 and $11,034,278

Revenue

Revenue	3 Months Ended
	Mar. 31, 2022
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 2022 2021 (Unaudited) (Unaudited) Pharmaceuticals: Western pharmaceuticals $ 3,211,186 $ 1,384,928 Chinese medicine 387,720 155,075 Herbal medicine 430,864 224,298 Total pharmaceuticals $ 4,029,770 $ 1,764,301 Patient services: Medical consulting $ 5,163,833 $ 2,207,742 Medical treatment 5,230,586 3,207,675 Others 1,195,222 146,516 Total patient services $ 11,589,641 $ 5,561,933 $ 15,619,411 $ 7,326,234

Income Tax Expense

Income Tax Expense	3 Months Ended
	Mar. 31, 2022
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 three months ended March 31, 2022: Amounts Loss before income tax $ (22,326 ) Tax rate at 21% (4,688 ) Disallowed tax losses 4,688 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 three months ended March 31, 2022: Amounts Loss before income tax $ - Tax rate at 16.5% - Disallowed tax losses - 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 three months ended March 31, 2022: Amounts Income tax expense $ 928,376 Income tax: 2022 deferred 383,950 Tax expense from continuing operation $ 544,426 Reconciliation: Amounts Income tax at statutory rate $ 544,426 Tax expense from continuing operation $ 544,426 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 quarter of 2022 the Company purchased Eligible Equipment for RMB9.8 million, with $383,950 deferred income tax, creating differences between the tax treatment mandated by the Chinese government and GAAP tax treatment.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13. RELATED PARTY TRANSACTIONS The following is the list of the related parties with which the Group has had transactions: 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 Amount due from related parties consisted of the following as of the periods indicated: Name of related parties March 31, December 31, Harbin Baiyi Real Estate Development Co., Ltd, $ 314,713 $ 337,519 Heilongjiang Province Runjia Medical Equipment Co., Ltd 79 78 $ 314,792 $ 337,597 Amount due from Baiyi mainly represented the deposit for decoration of the 3 rd On March 1, 2021, the company signed a decoration agreement for the new third branch hospital building with Harbin Baiyi Real Estate Development Co., Ltd. Under terms of the agreement, the Company had paid a deposit of $412,024 in the first quarter of 2021, and the company paid $1,830,031for decoration during the following period until to October 2021. Amount due to related parties Amount due to related parties consisted of the following as of the periods indicated: Name of related parties March 31, December 31, Harbin Jiarun Pharmacy Co., Ltd $ 4,144 $ 952 Jiarun Super Market Co., Ltd. 290 290 Junsheng Zhang 33,000 - $ 37,434 $ 1,242 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. Amount due to Baiyi mainly represented the debt for the inpatient and outpatient building extension decoration. Amounts due to Junsheng Zhang represented amounts paid by Mr. Zhang for the daily operation of the company. Related parties’ transactions Purchase of pharmaceuticals and medical material from related parties consisted of the following for the periods indicated: For three months ended Name of related parties 2022 2021 Harbin Jiarun Pharmacy Co., Ltd $ 4,285 $ 3,726 $ 4,285 $ 3,726 Deposits for capital leases and capital lease obligations On June 5, 2013, Jiarun entered into a Lease Agreement to lease a new hospital building from Harbin Baiyi Real Estate Development Co., Ltd, which is owned by Junsheng Zhang, a related party. As of March 31, 2022, the Company has balance of deposits for capital leases and capital lease obligations of $472,955 and $13,160,256, respectively. As of December 31, 2021, the Company had deposits for capital leases and capital lease obligations of $471,787 and $13,182,148, respectively.

Basic and Diluted Earnings Per

Basic and Diluted Earnings Per Share	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
BASIC AND DILUTED EARNINGS PER SHARE	NOTE 14. BASIC AND DILUTED EARNINGS PER SHARE Basic net income per share is computed using the weighted average number of common shares outstanding during the period. Diluted net income per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares comprise shares issuable upon the exercise of share-based awards, using the treasury stock method. The reconciliation of the numerators and denominators of the basic and diluted earnings per share computations for income from continuing operations is shown as follows: Three Months Ended 2022 2021 (Unaudited) (Unaudited) Numerator: Net income available to common stockholders $ 1,847,171 $ 327,684 Denominator: Basic weighted-average number of shares outstanding 18,628,569 18,246,331 Diluted weighted-average number of shares outstanding 18,838,569 18,456,331 Net income per share: Basic EPS $ 0.0992 $ 0.0180 Diluted EPS $ 0.0981 $ 0.0178

Contingencies and Commitment

Contingencies and Commitment	3 Months Ended
	Mar. 31, 2022
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 March 31, 2022 and December 31, 2021. 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 March 31, 2022 and December 31, 2021. Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 16. GOING CONCERN As reflected in the accompanying consolidated financial statements, the Company had a $30,125 negative retained earnings or accumulated deficit as of March 31, 2022; in addition, the Company’s total current liabilities exceeded its current assets by $3,122,501. These factors raised substantial doubt about its ability to continue as a going concern. In view of the matters described above, recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheet is dependent upon continued operations of the Company, which in turn is dependent upon the Company’s ability to raise additional capital, obtain financing and succeed in its future operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. To continue as a going concern, the Company is actively pursuing additional funding and strategic partners to enable it to implement its business plan. In addition, the Company is also working to devote more efforts to improve its operation and generate more profits. Management believes that these actions will allow the Company to continue its operations through the next fiscal year.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17. 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)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Basis of presentation	A. Basis of presentation The consolidated financial statements have been prepared in accordance with the United States generally accepted accounting principles (“U.S. GAAP”).
Principles of consolidation	B. Principles of consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated in consolidation. Non-controlling interests represent the equity interest in Jiarun that is not attributable to the Company. Non-controlling interest is reported in the consolidated financial position within equity, separate from the Company’s equity. Net income or loss and comprehensive income or loss are attributed to the Company’s and the non-controlling interest.
Use of estimates	C. Use of estimates The preparation of audited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ from those estimates. Significant items subject to such estimates and assumptions include valuation allowances for receivables and recoverability of carrying amount and the estimated useful lives of long-lived assets. These estimates are often based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable. Actual results could differ from these estimates.
Functional currency and foreign currency translation	D. Functional currency and foreign currency translation JRSS and JHCL’s functional currency is the United States dollar (“US$”). Runteng’s functional currency is the Hong Kong dollar (“HK$”). The functional currency of Jiarun is the Renminbi (“RMB”). The Company’s reporting currency is US$. Assets and liabilities of Runteng and Jiarun are translated at the current exchange rate at the balance sheet dates, revenues and expenses are translated at the average exchange rates during the reporting periods, and equity accounts are translated at historical rates. Translation adjustments are reported in other comprehensive income. The exchange rates used for foreign currency translation are as follows: For three months ended 2022 2021 (USD to RMB/ ( USD to RMB/ Assets and liabilities period end exchange rate 6.3431 / 7.8306 6.5565 / 7.7744 Revenue and expenses period average 6.3481 / 7.8050 6.4839 / 7.7573
Concentration of Credit Risk	E. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash, accounts receivable and other receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The majority of sales are either cash receipt in advance or cash receipt upon delivery. For three months ended March 31, 2022 and 2021, no customer accounted for more than 10% of net revenue. As of March 31, 2022 and December 31, 2021, three and three customers accounted for more than 5% of net accounts receivable, respectively. For those credit sales, the Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited.
Cash and cash equivalents	F. Cash and cash equivalents Cash and cash equivalents include all cash, deposits in banks and other liquid investments with initial maturities of three months or less.
Accounts receivable	G. Accounts receivable Accounts receivable are recorded at net realizable value consisting of the carrying amount less an allowance for uncollectible accounts as needed. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on aging data, historical collection experience, customer specific facts and economic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.
Inventories	H. Inventories Inventories, consisting principally of medicines, are stated at the lower of cost or market using the first-in, first-out method (“FIFO”). This policy requires the Company to make estimates regarding the market value of inventory, including an assessment of excess or obsolete inventory. The Company determines excess or obsolete inventory based on an estimate of the future demand and estimated selling prices for its products.
Construction in progress	I. Construction in progress Construction in progress represents the new hospital painting and decoration costs. And all direct costs relating to the polishing and decoration are capitalized as construction in progress. No depreciation is provided in respect of construction in progress.
Property and equipment	J. Property and equipment Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to operations when incurred, while additions and betterments are capitalized. Depreciation is recorded on a straight-line basis reflective of the useful lives of the assets. When assets are retired or disposed, the asset’s original cost and related accumulated depreciation are eliminated from accounts and any gain or loss is reflected in income. The estimated useful lives for property and equipment categories are as follows:
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 2022 Level 1 Level 2 Level 3 Warrant liability $ - $ - $ - $ - A summary of changes in Warrant liability for three months ended March 31, 2022was as follows: Balance at January 1, 2022 $ 7 Change in fair value of warrant liability (7 ) Balance at March 31, 2022 - The fair value of the outstanding warrants was calculated using the Binomial Option Pricing Model with the following assumptions at inception and on subsequent valuation date: March 31, Warrants Auctus Market price per share (USD/share) $ 0.18 Exercise price (USD/share) 0.60 Risk free rate 0.668 % Dividend yield - Expected term/Contractual life (years) 0.33 Expected volatility 46.47 % 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. As a result of the implementation of FIN 48 (ASC 740-10), the Company made a comprehensive review of its portfolio of tax positions in accordance with recognition standards established by FIN 48 (ASC 740-10). The Company recognized no material adjustments to liabilities or shareholder’s equity as a result of the implementation. The adoption of FIN 48 did not have a material impact on the Company’s unaudited consolidated financial statements. Enterprise income tax is determined under the Provisional Regulations of PRC Concerning Income Tax on Enterprises promulgated by the PRC, income tax is payable by enterprises at a rate of 25% of their taxable income.
Earnings per share	P. Earnings per share Basic earnings per common share is computed by using net income divided by the weighted average number of shares of common stock outstanding for the periods presented. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding for the periods presented.
Reclassification	Q. Reclassification The comparative figures have been reclassified to conform to current year presentation.
Recently adopted accounting pronouncements	R. Recently adopted accounting pronouncements The FASB has issued Accounting Standards Update (ASU) No. 2019-01, Leases (Topic 842): Codification Improvements. The new ASU aligns the guidance for fair value of the underlying asset by lessors that are not manufacturers or dealers in Topic 842 with that of existing guidance. As a result, the fair value of the underlying asset at lease commencement is its cost, reflecting any volume or trade discounts that may apply. However, if there has been a significant lapse of time between when the underlying asset is acquired and when the lease commences, the definition of fair value (in Topic 820, Fair Value Measurement) should be applied. The ASU also requires lessors within the scope of Topic 942, Financial Services—Depository and Lending, to present all “principal payments received under leases” within investing activities. Finally, the ASU exempts both lessees and lessors from having to provide certain interim disclosures in the fiscal year in which a company adopts the new leases standard. We do not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

Summaries of Significant Acco_2

Summaries of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Schedule of foreign currency translation	For three months ended 2022 2021 (USD to RMB/ ( USD to RMB/ Assets and liabilities period end exchange rate 6.3431 / 7.8306 6.5565 / 7.7744 Revenue and expenses period average 6.3481 / 7.8050 6.4839 / 7.7573
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 2022 Level 1 Level 2 Level 3 Warrant liability $ - $ - $ - $ -
Schedule of changes in warrant liability	Balance at January 1, 2022 $ 7 Change in fair value of warrant liability (7 ) Balance at March 31, 2022 -
Schedule of fair value of the outstanding warrants assumptions	March 31, Warrants Auctus Market price per share (USD/share) $ 0.18 Exercise price (USD/share) 0.60 Risk free rate 0.668 % Dividend yield - Expected term/Contractual life (years) 0.33 Expected volatility 46.47 %

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	3 Months Ended
	Mar. 31, 2022
Receivables [Abstract]
Schedule of accounts receivable net	March 31, December 31, 2022 2021 (Unaudited) Accounts receivable $ 11,832,571 $ 10,934,280 Less: allowance for doubtful debts 3,398,639 3,390,247 $ 8,433,932 $ 7,544,033

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2022
Inventories [Abstract]
Schedule of inventories	March 31, December 31, 2022 2021 (Unaudited) Western pharmaceuticals $ 777,138 $ 830,422 Chinese herbal medicine 131,950 202,274 Medical material 830,102 732,326 Other material 6,096 6,136 $ 1,745,286 $ 1,771,158

Prepayment (Tables)

Prepayment (Tables)	3 Months Ended
	Mar. 31, 2022
Prepaid Expenses Current [Abstract]
Schedule of prepayment	March 31, December 31, 2022 2021 (Unaudited) Deposits on medical equipment $ 1,213,779 $ 624,691 Deposits on lease 2,793,323 184,765 Heating fees 6,628 1,936,367 Others 200,400 66,333 $ 4,214,130 $ 2,812,156

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	March 31, December 31, 2022 2021 (Unaudited) Transportation equipment $ 1,655,285 $ 1,548,978 Medical equipment 29,729,988 28,308,857 Electrical equipment 2,424,953 2,418,966 Office equipment and others 1,543,340 1,451,612 Buildings 28,980,085 28,908,532 Software 203,982 203,478 Total fixed assets at cost 64,537,633 62,840,423 Accumulated depreciation (14,620,986 ) (13,703,422 ) Total fixed assets, net $ 49,916,647 $ 49,137,001 Reclass to Right-of-use assets (15,537,976 ) (15,974,184 ) Total fixed assets, net after reclassing 34,378,671 33,162,817

Right-of-Use Assets and Lease_2

Right-of-Use Assets and Lease Liabilities (Tables)	3 Months Ended
	Mar. 31, 2022
Asset Retirement Obligation Disclosure [Abstract]
Schedule of unaudited condensed consolidated balance sheet	March 31, 2022 (Unaudited) Assets Operating lease assets $ 6,160,455 Finance lease assets 15,537,976 Total $ 21,698,431 Liabilities Current Operating lease liabilities 766,663 Finance lease liabilities 1,905,350 Long-term Operating lease liabilities 5,393,792 Finance lease liabilities 14,652,541 Total $ 22,718,346
Schedule of future minimum lease payments for annual capital lease obligation	Year Amounts 2022 $ 1,414,885 2023 1,932,255 2024 861,077 Thereafter 12,349,674 Total $ 16,557,891
Schedule of future annual minimum lease payments for non-cancellable operating leases	Year ending March 31 Amount $ 2022 596,227 2023 685,019 2024 645,014 Thereafter 4,234,195 Total 6,160,455
Schedule of right-of-use assets	March 31, 2022 (Unaudited) Operating Finance Total Lease assets $ 6,378,911 $ 21,252,698 $ 27,631,609 Accumulated amortization (218,456 ) (5,714,722 ) (5,933,178 ) Total right-of-use assets, net $ 6,160,455 $ 15,537,976 $ 21,698,431

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of revenue	Three Months Ended 2022 2021 (Unaudited) (Unaudited) Pharmaceuticals: Western pharmaceuticals $ 3,211,186 $ 1,384,928 Chinese medicine 387,720 155,075 Herbal medicine 430,864 224,298 Total pharmaceuticals $ 4,029,770 $ 1,764,301 Patient services: Medical consulting $ 5,163,833 $ 2,207,742 Medical treatment 5,230,586 3,207,675 Others 1,195,222 146,516 Total patient services $ 11,589,641 $ 5,561,933 $ 15,619,411 $ 7,326,234

Income Tax Expense (Tables)

Income Tax Expense (Tables)	3 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of components of the allowance for income tax	Amounts Loss before income tax $ (22,326 ) Tax rate at 21% (4,688 ) Disallowed tax losses 4,688 Income tax expense $ - Amounts Loss before income tax $ - Tax rate at 16.5% - Disallowed tax losses - Income tax expense $ - Amounts Income tax expense $ 928,376 Income tax: 2022 deferred 383,950 Tax expense from continuing operation $ 544,426
Schedule of income tax reconciliation	Amounts Income tax at statutory rate $ 544,426 Tax expense from continuing operation $ 544,426

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
Schedule of amount due from related parties	Name of related parties March 31, December 31, Harbin Baiyi Real Estate Development Co., Ltd, $ 314,713 $ 337,519 Heilongjiang Province Runjia Medical Equipment Co., Ltd 79 78 $ 314,792 $ 337,597
Schedule of due to related parties	Name of related parties March 31, December 31, Harbin Jiarun Pharmacy Co., Ltd $ 4,144 $ 952 Jiarun Super Market Co., Ltd. 290 290 Junsheng Zhang 33,000 - $ 37,434 $ 1,242
Schedule of purchase of pharmaceuticals and medical material from related parties	For three months ended Name of related parties 2022 2021 Harbin Jiarun Pharmacy Co., Ltd $ 4,285 $ 3,726 $ 4,285 $ 3,726

Basic and Diluted Earnings Pe_2

Basic and Diluted Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
Schedule of basic and diluted earnings per share	Three Months Ended 2022 2021 (Unaudited) (Unaudited) Numerator: Net income available to common stockholders $ 1,847,171 $ 327,684 Denominator: Basic weighted-average number of shares outstanding 18,628,569 18,246,331 Diluted weighted-average number of shares outstanding 18,838,569 18,456,331 Net income per share: Basic EPS $ 0.0992 $ 0.0180 Diluted EPS $ 0.0981 $ 0.0178

Description of Business and O_2

Description of Business and Organization (Details)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2013	Feb. 25, 2013	Sep. 17, 2012
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)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 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%	10.00%
Accounts Receivable [Member]
Summaries of Significant Accounting Policies (Details) [Line Items]
Concentration of credit risk	5.00%		5.00%

Summaries of Significant Acco_4

Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
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
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] | Assets and liabilities [Member] | Minimum [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation [Line Items]
Foreign currency translation	6.3431	6.5565
RMB [Member] | Revenue and expenses [Member] | Minimum [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation [Line Items]
Foreign currency translation	6.3481	6.4839
HKD [Member] | Assets and liabilities [Member] | Maximum [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation [Line Items]
Foreign currency translation	7.8306	7.7744
HKD [Member] | Revenue and expenses [Member] | Maximum [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of foreign currency translation [Line Items]
Foreign currency translation	7.805	7.7573

Summaries of Significant Acco_5

Summaries of Significant Accounting Policies (Details) - Schedule of estimated useful lives for property and equipment categories	3 Months Ended
	Mar. 31, 2022
Buildings and improvement [Member] | Minimum [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
Buildings and improvement [Member] | Maximum [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
Medical equipment [Member] | Minimum [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
Medical equipment [Member] | Maximum [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
Transportation instrument [Member] | Minimum [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
Transportation instrument [Member] | Maximum [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
Office equipment [Member] | Minimum [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
Office equipment [Member] | Maximum [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
Electronic equipment [Member] | Minimum [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
Electronic equipment [Member] | Maximum [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
Software [Member] | Minimum [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
Software [Member] | Maximum [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]	Mar. 31, 2022USD ($)
Summaries of Significant Accounting Policies (Details) - Schedule of fair value hierarchy our financial assets and liabilities [Line Items]
Warrant liability
Level 1 [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of fair value hierarchy our financial assets and liabilities [Line Items]
Warrant liability
Level 2 [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of fair value hierarchy our financial assets and liabilities [Line Items]
Warrant liability
Level 3 [Member]
Summaries of Significant Accounting Policies (Details) - Schedule of fair value hierarchy our financial assets and liabilities [Line Items]
Warrant liability

Summaries of Significant Acco_7

Summaries of Significant Accounting Policies (Details) - Schedule of changes in warrant liability	3 Months Ended
	Mar. 31, 2022USD ($)
Schedule of changes in warrant liability [Abstract]
Balance at January 1, 2020	$ 7
Change in fair value of warrant liability	(7)
Balance at December 31, 2021

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]	3 Months Ended
	Mar. 31, 2022$ / 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)	$ 0.18
Exercise price (USD/share) (in Dollars per share)	$ 0.6
Risk free rate	0.668%
Dividend yield
Expected term/Contractual life (years)	3 months 29 days
Expected volatility	46.47%

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details)	3 Months Ended
	Mar. 31, 2022USD ($)
Receivables [Abstract]
Bad debts
Unreimbursed excess insurance claims	2 years

Accounts Receivable, Net (Det_2

Accounts Receivable, Net (Details) - Schedule of accounts receivable net - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Schedule of accounts receivable net [Abstract]
Accounts receivable	$ 11,832,571	$ 10,934,280
Less: allowance for doubtful debts	3,398,639	3,390,247
Accounts receivable, net	$ 8,433,932	$ 7,544,033

Inventories (Details) - Schedul

Inventories (Details) - Schedule of inventories - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Inventory [Line Items]
Total inventories	$ 1,745,286	$ 1,771,158
Western medicine [Member]
Inventory [Line Items]
Total inventories	777,138	830,422
Chinese herbal medicine [Member]
Inventory [Line Items]
Total inventories	131,950	202,274
Medical material [Member]
Inventory [Line Items]
Total inventories	830,102	732,326
Other material [Member]
Inventory [Line Items]
Total inventories	$ 6,096	$ 6,136

Prepayment (Details) - Schedule

Prepayment (Details) - Schedule of prepayment - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Prepayment (Details) - Schedule of prepayment [Line Items]
Total prepayment	$ 4,214,130	$ 2,812,156
Deposits on medical equipment [Member]
Prepayment (Details) - Schedule of prepayment [Line Items]
Total prepayment	1,213,779	624,691
Deposits on lease [Member]
Prepayment (Details) - Schedule of prepayment [Line Items]
Total prepayment	2,793,323	184,765
Heating fees [Member]
Prepayment (Details) - Schedule of prepayment [Line Items]
Total prepayment	6,628	1,936,367
Others [Member]
Prepayment (Details) - Schedule of prepayment [Line Items]
Total prepayment	$ 200,400	$ 66,333

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 882,235	$ 807,974

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	$ 64,537,633	$ 62,840,423
Accumulated depreciation	(14,620,986)	(13,703,422)
Total fixed assets, net	49,916,647	49,137,001
Reclass to Right-of-use assets	(15,537,976)	(15,974,184)
Total fixed assets, net after reclassing	34,378,671	33,162,817
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	1,655,285	1,548,978
Medical equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	29,729,988	28,308,857
Electrical equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	2,424,953	2,418,966
Office equipment and other [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	1,543,340	1,451,612
Buildings [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	28,980,085	28,908,532
Software [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	$ 203,982	$ 203,478

Long Term Deferred Expenses (De

Long Term Deferred Expenses (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2018	Dec. 31, 2021
Long Term Deferred Expenses (Details) [Line Items]
Decoration fees	$ 116,338	$ 113,900
Decoration paid			$ 2,200,000
Deferred expenses	398,820				$ 461,331
Long-term deferred expenses	2,064,658				$ 2,117,763
Consulting fees
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”), an unrelated 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				$ 1,700,000

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 ($)

Mar. 31, 2022USD ($)

Mar. 31, 2021USD ($)

Dec. 31, 2021USD ($)

Nov. 20, 2020USD ($)

Mar. 25, 2019USD ($)

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 $1,100,837) 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

$ 2,524,061

Operating lease expense

$ 125,810

Lease payment term

3 years

10 years

3 years

Lease payments

$ 864,943

$ 306,965

$ 269,204

Additional net lease assets

21,700,000

Additional net lease liabilities

22,720,000

Finance lease fees

283,152

$ 257,792

Operating lease expense

306,965

269,204

Finance lease amortization expense

285,698

283,281

Depreciation and amortization

882,235

General property and equipment

596,537

Operating lease amortization expense

218,456

218,856

Operating Lease [Member]

Right-of-Use Assets and Lease Liabilities (Details) [Line Items]

Operating lease expense

$ 306,965

$ 269,204

Haitong Hengxin International Leasing Company Limited [Member]

Right-of-Use Assets and Lease Liabilities (Details) [Line Items]

Net value of financing

$ 2,609,047

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

$ 41,607

Lease payment term

5 years

5 years

Lease expense

$ 193,433

Right-of-Use Assets and Lease_4

Right-of-Use Assets and Lease Liabilities (Details) - Schedule of unaudited condensed consolidated balance sheet	Mar. 31, 2022USD ($)
Assets
Operating lease assets	$ 6,160,455
Finance lease assets	15,537,976
Total	21,698,431
Current
Operating lease liabilities	766,663
Finance lease liabilities	1,905,350
Long-term
Operating lease liabilities	5,393,792
Finance lease liabilities	14,652,541
Total	$ 22,718,346

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	Mar. 31, 2022USD ($)
Schedule of future minimum lease payments for annual capital lease obligation [Abstract]
2022	$ 1,414,885
2023	1,932,255
2024	861,077
Thereafter	12,349,674
Total	$ 16,557,891

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	Mar. 31, 2022USD ($)
Schedule of future annual minimum lease payments for non-cancellable operating leases [Abstract]
2022	$ 596,227
2023	685,019
2024	645,014
Thereafter	4,234,195
Total	$ 6,160,455

Right-of-Use Assets and Lease_7

Right-of-Use Assets and Lease Liabilities (Details) - Schedule of right-of-use assets	3 Months Ended
	Mar. 31, 2022USD ($)
Schedule of right-of-use assets [Abstract]
Lease assets, Operating lease	$ 6,378,911
Lease assets, Finance lease	21,252,698
Lease assets, Total	27,631,609
Accumulated amortization, Operating lease	(218,456)
Accumulated amortization, Finance lease	(5,714,722)
Accumulated amortization, Total	(5,933,178)
Total right-of-use assets, net, Operating lease	6,160,455
Total right-of-use assets, net, Finance lease	15,537,976
Total right-of-use assets, net, Total	$ 21,698,431

Derivative Financial Instrume_2

Derivative Financial Instruments (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Derivative Financial Instruments (Details) [Line Items]
Market fair value	$ 0
Income loss from issuance expense	$ (7)
Change in fair value of warrant liability		$ 20,531
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 46.47%, (3) weighted average risk-free interest rate of 0.668%, (4) expected life of 0.33 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 (in Shares)	21,000

Non-Controlling Interests (Deta

Non-Controlling Interests (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Non-Controlling Interests (Details) [Line Items]
Non controlling interest description	As of March 31, 2022 and December 31, 2021, NCI on the consolidated balance sheet was $11,885,026 and $11,034,278, respectively, representing the 30% of Jiarun that is owned by Junsheng Zhang.
Non-controlling interest	$ 1,996,278	$ 276,525
Comprehensive income attributable to shareholders’ equity	$ 850,748	$ 145,648
Jiarun [Member]
Non-Controlling Interests (Details) [Line Items]
Non controlling interest description	The Company holds a 70% equity interest in Jiarun as of March 31, 2022 and December 31, 2021.

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of revenue - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	$ 15,619,411	$ 7,326,234
Pharmaceuticals [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	4,029,770	1,764,301
Patient services [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	11,589,641	5,561,933
Western Pharmaceuticals [Member] | Pharmaceuticals [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	3,211,186	1,384,928
Chinese Medicine [Member] | Pharmaceuticals [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	387,720	155,075
Herbal Medicine [Member] | Pharmaceuticals [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	430,864	224,298
Medical Consulting [Member] | Patient services [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	5,163,833	2,207,742
Medical Treatment [Member] | Patient services [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	5,230,586	3,207,675
Others [Member] | Patient services [Member]
Revenue (Details) - Schedule of revenue [Line Items]
Revenue	$ 1,195,222	$ 146,516

Income Tax Expense (Details)

Income Tax Expense (Details) - 3 months ended Mar. 31, 2022 ¥ in Millions	CNY (¥)	USD ($)
Income Tax Expense (Details) [Line Items]
Percentage of tax deduction	100.00%
Equipment of machinery unit price for eligible tax deduction (in Yuan Renminbi)	¥ 5
Purchased eligible equipment (in Yuan Renminbi)	¥ 9.8
Deferred income tax (in Dollars) | $		$ 383,950
United States of America [Member]
Income Tax Expense (Details) [Line Items]
Percentage of tax rate	21.00%
Hong Kong [Member]
Income Tax Expense (Details) [Line Items]
Percentage of tax rate	16.50%
PRC [Member]
Income Tax Expense (Details) [Line Items]
Percentage of tax rate	25.00%

Income Tax Expense (Details) -

Income Tax Expense (Details) - Schedule of components of the allowance for income tax	3 Months Ended
	Mar. 31, 2022USD ($)
United States [Member]
Income Tax Expense (Details) - Schedule of components of the allowance for income tax [Line Items]
Loss before income tax	$ (22,326)
Tax rate	(4,688)
Disallowed tax losses	4,688
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
Tax rate
Disallowed tax losses
Income tax expense
PRC [Member]
Income Tax Expense (Details) - Schedule of components of the allowance for income tax [Line Items]
Income tax expense	928,376
Income tax: 2022 deferred	383,950
Tax expense from continuing operation	$ 544,426

Income Tax Expense (Details) _2

Income Tax Expense (Details) - Schedule of income tax reconciliation	3 Months Ended
	Mar. 31, 2022USD ($)
Schedule of income tax reconciliation [Abstract]
Income tax at statutory rate	$ 544,426
Tax expense from continuing operation	$ 544,426

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Mar. 01, 2021	Mar. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Decoration agreement, description	the company signed a decoration agreement for the new third branch hospital building with Harbin Baiyi Real Estate Development Co., Ltd. Under terms of the agreement, the Company had paid a deposit of $412,024 in the first quarter of 2021, and the company paid $1,830,031for decoration during the following period until to October 2021.
Deposits for capital leases		$ 472,955	$ 471,787
Capital lease obligations		$ 13,160,256	$ 13,182,148

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of amount due from related parties - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Related Party Transactions (Details) - Schedule of amount due from related parties [Line Items]
Amount due from related parties	$ 314,792	$ 337,597
Harbin Baiyi Real Estate Development Co., Ltd, [Member]
Related Party Transactions (Details) - Schedule of amount due from related parties [Line Items]
Amount due from related parties	314,713	337,519
Heilongjiang Province Runjia Medical Equipment Co., Ltd [Member]
Related Party Transactions (Details) - Schedule of amount due from related parties [Line Items]
Amount due from related parties	$ 79	$ 78

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of due to related parties - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Related Party Transactions (Details) - Schedule of due to related parties [Line Items]
Amount due to related parties	$ 37,434	$ 1,242
Harbin Baiyi Real Estate Development Co., Ltd [Member]
Related Party Transactions (Details) - Schedule of due to related parties [Line Items]
Amount due to related parties	4,144	952
Jiarun Super Market Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of due to related parties [Line Items]
Amount due to related parties	290	$ 290
Junsheng Zhang [Member]
Related Party Transactions (Details) - Schedule of due to related parties [Line Items]
Amount due to related parties	$ 33,000

Related Party Transactions (D_4

Related Party Transactions (Details) - Schedule of purchase of pharmaceuticals and medical material from related parties - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Related Party Transactions (Details) - Schedule of purchase of pharmaceuticals and medical material from related parties [Line Items]
Related parties’ transactions, total	$ 4,285	$ 3,726
Harbin Jiarun Pharmacy Co., Ltd [Member]
Related Party Transactions (Details) - Schedule of purchase of pharmaceuticals and medical material from related parties [Line Items]
Related parties’ transactions, total	$ 4,285	$ 3,726

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
	Mar. 31, 2022	Mar. 31, 2021
Numerator:
Net income available to common stockholders	$ 1,847,171	$ 327,684
Denominator:
Basic weighted-average number of shares outstanding	18,628,569	18,246,331
Diluted weighted-average number of shares outstanding	18,838,569	18,456,331
Net income per share:
Basic EPS	$ 0.0992	$ 0.018
Diluted EPS	$ 0.0981	$ 0.0178

Going Concern (Details)

Going Concern (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained earnings	$ (30,125)	$ (1,877,296)
Current assets	$ 3,122,501