Muliang Viagoo Technology (MULG) S-1/A 21 Jun 22 IPO registration (amended) Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2022
Document Information Line Items
Entity Registrant Name	MULIANG VIAGOO TECHNOLOGY, INC.
Document Type	S-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 10
Entity Central Index Key	0001629665
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Incorporation, State or Country Code	NV

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 35,688	$ 38,013	$ 348,834
Accounts receivable, net	9,343,791	11,433,504	13,455,551
Due from related party	792,708	716,721	1,155,429
Inventories	208,351	133,913	147,271
Prepayment	8,499,244	6,805,039	513,491
Other receivables, net	65,133	46,640	10,686,077
Total Current Assets	18,944,915	19,173,830	26,306,653
Long term investment	21,265	21,273
Property, plant and equipment, net	7,077,481	7,194,262	6,266,743
Right of use assets	1,279,404	1,284,319	1,413,598
Operating lease right of use asset, net	196,482	224,463
Intangible assets, net	12,788	12,831	16,198
Goodwill	692,852	695,175	709,705
Other assets and deposits	31,520	31,496	20,955
Deferred tax asset	263,501	262,798	454,848
Total Assets	28,520,208	28,900,447	35,188,700
Current Liabilities:
Current portion of long-term debt	1,170,803	1,174,756	4,571,452
Accounts payable and accrued payables	7,829,900	8,291,572	10,025,369
Advances from customers	501,827	501,720	297,003
Operating lease liabilities - current	54,874	67,484
Income tax payable	544,931	543,477	529,416
Other payables	2,674,289	3,029,672	5,584,607
Due to related party	160,659	161,429	153,370
Total Current Liabilities	12,937,283	13,770,110	21,161,217
Long-term loans	18,134	283,860	1,425,475
Operating lease liabilities - noncurrent	134,687	138,620
Deferred tax liabilities			605
Total Liabilities	13,090,104	14,192,590	22,587,297
Stockholders’ Equity:
Series A Preferred Stock，$0.0001 par value, 30,000,000 shares authorized, 19,000,000 shares issued and outstanding as of March 31, 2022 and December 31, 2021.	1,900	1,900	1,900
Common stock, $0.0001 par value, 500,000,000 shares authorized, 38,502,954 shares issued and outstanding as of March 31, 2022 and December 31, 2021.	3,850	3,850	3,850
Additional paid in capital	19,933,793	19,933,793	19,933,793
Accumulated deficit	(6,518,466)	(6,876,227)	(8,596,332)
Accumulated other comprehensive loss	1,863,829	1,500,727	1,128,351
Stockholders’ Equity (Deficit) - Muliang Viagoo Technology Inc. and Subsidiaries	15,284,906	14,564,043	12,471,562
Noncontrolling interest	145,198	143,814	129,841
Total Stockholders’ Equity (Deficit)	15,430,104	14,707,857	12,601,403
Total Liabilities and Stockholders’ Equity	$ 28,520,208	$ 28,900,447	$ 35,188,700

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Series A preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Series A preferred stock, shares authorized	30,000,000	30,000,000	30,000,000
Series A preferred stock, shares issued	19,000,000	19,000,000	19,000,000
Series A preferred stock, shares outstanding	19,000,000	19,000,000	19,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000	500,000,000
Common stock, shares issued	38,502,954	38,502,954	38,502,954
Common stock, shares outstanding	38,502,954	38,502,954	38,502,954

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenues	$ 2,300,075	$ 1,569,087	$ 10,635,402	$ 11,008,532
Cost of goods sold	1,190,272	900,841	6,388,771	6,248,757
Gross profit (loss)	$ 1,109,803	$ 668,246	4,246,631	4,759,775
Gross profit percentage	48.25%	42.59%
Operating expenses:
General and administrative expenses	$ 689,571	$ 328,692	2,033,234	2,677,054
Selling expenses	37,608	71,520	467,859	464,942
Total operating expenses	727,179	400,212	2,501,093	3,141,996
Income (Loss) from operations	382,624	268,034	1,745,538	1,617,779
Other income (expense):
Interest expense	(43,267)	(16,838)	(151,720)	(700,030)
Rental income, net				6,276
Other income (expense), net	23,758	9,308	352,340	(339,097)
Total other income (expense)	(19,509)	(7,530)	200,620	(1,032,851)
Income (Loss) before income taxes	363,115	260,504	1,946,158	584,928
Income taxes	5,466		214,981	(394,979)
Net income	357,649	260,504	1,731,177	979,907
Net income (loss) attributable to noncontrolling interest	(112)	369	11,072	4,403
Net income (loss) attributable to Muliang Viagoo Technology Inc. common stockholders	357,761	260,135	1,720,105	975,504
Unrealized foreign currency translation adjustment	363,102	(47,810)	375,277	896,587
Other comprehensive income (loss):
Total Comprehensive loss	720,751	212,694	2,106,454	1,876,494
Total comprehensive (income) loss attributable to noncontrolling interests	1,384	(672)	13,973	5,927
Total comprehensive (income) loss attributable to Muliang Viagoo Technology Inc. common stockholders	$ 719,367	$ 213,366	$ 2,092,481	$ 1,870,567
Earnings per common share
Basic and diluted (in Dollars per share)	$ 0.01	$ 0.01	$ 0.04	$ 0.03
Weighted average common shares outstanding
Basic (in Shares)	38,502,954	38,502,954	38,502,954	37,908,242
Diluted (in Shares)	38,502,954	38,502,954	38,502,954	37,908,242

Condensed Statements of Changes

Condensed Statements of Changes in Stockholders’ Equity (Unaudited) - USD ($)	Series A Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Non-controlling Interest	Total
Balance at Dec. 31, 2019	$ 1,900	$ 3,734	$ 19,398,854	$ (9,571,836)	$ 233,288	$ 123,914	$ 10,189,854
Balance (in Shares) at Dec. 31, 2019	19,000,000	37,341,954
Issuance of common stock in acquisition		$ 116	534,939				535,055
Issuance of common stock in acquisition (in Shares)		1,161,000
Net income				975,504		4,403	979,907
Foreign currency translation adjustment					895,063	1,524	896,587
Balance at Dec. 31, 2020	$ 1,900	$ 3,850	19,933,793	(8,596,332)	1,128,351	129,841	12,601,403
Balance (in Shares) at Dec. 31, 2020	19,000,000	38,502,954
Net income				260,135		369	260,504
Foreign currency translation adjustment					(46,769)	(1,041)	(47,810)
Balance at Mar. 31, 2021	$ 1,900	$ 3,850	19,933,793	(8,336,197)	1,081,582	129,169	12,814,097
Balance (in Shares) at Mar. 31, 2021	19,000,000	38,502,954
Balance at Dec. 31, 2020	$ 1,900	$ 3,850	19,933,793	(8,596,332)	1,128,351	129,841	12,601,403
Balance (in Shares) at Dec. 31, 2020	19,000,000	38,502,954
Net income				1,720,105		11,072	1,731,177
Foreign currency translation adjustment					372,376	2,901	375,277
Balance at Dec. 31, 2021	$ 1,900	$ 3,850	19,933,793	(6,876,227)	1,500,727	143,814	14,707,857
Balance (in Shares) at Dec. 31, 2021	19,000,000	38,502,954
Balance at Mar. 31, 2021	$ 1,900	$ 3,850	19,933,793	(8,336,197)	1,081,582	129,169	12,814,097
Balance (in Shares) at Mar. 31, 2021	19,000,000	38,502,954
Net income				1,459,970		10,703	1,470,673
Foreign currency translation adjustment					419,145	3,942	423,087
Balance at Dec. 31, 2021	$ 1,900	$ 3,850	19,933,793	(6,876,227)	1,500,727	143,814	14,707,857
Balance (in Shares) at Dec. 31, 2021	19,000,000	38,502,954
Net income				357,761		(112)	357,649
Foreign currency translation adjustment					363,102	1,496	364,598
Balance at Mar. 31, 2022	$ 1,900	$ 3,850	$ 19,933,793	$ (6,518,466)	$ 1,863,829	$ 145,198	$ 15,430,104
Balance (in Shares) at Mar. 31, 2022	19,000,000	38,502,954

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 357,649	$ 260,504	$ 1,731,177	$ 979,907
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	164,556	132,737	513,563	965,296
Bad debt expense(reverse)	358,551		352,740	1,175,424
Amortization of right of use assets	8,347		164,464
Deferred income tax assets		(161,964)	201,245	429,232
Employment cost settled by issuing common stock				140,000
Changes in assets and liabilities:
Accounts receivable	1,770,405	4,404,317	1,978,747	(6,013,323)
Inventories	(74,037)	(18,521)	17,025	125,255
Prepayment	(1,675,200)	187,446	(6,292,144)	(27,893)
Other receivables	(18,349)	2,669	10,758,708	18,885
Accounts payable and accrued payables			(2,393,158)	4,193,548
Accounts payable and accrued payables	(483,260)	(4,290,253)
Advances from customers	(686)	33,531	196,950	29,008
Lease liability	(17,086)		(18,099)
Other payables	(362,096)	354,191	(2,280,387)	(207,549)
Net cash provided by operating activities	28,794	904,657	4,930,236	1,807,790
CASH FLOWS FROM INVESTING ACTIVITIES
Investment in construction in progress			(1,158,773)	(75,346)
Net cash used in investing activities			(1,158,773)	(75,346)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuing common stock				280,000
Proceeds from (repayment to) related party	8,213	16,547	302,617	(845,807)
Repayment of short-term loans	(273,426)	(36,426)	(4,666,185)	(802,440)
Net cash used in financing activities	(265,213)	(19,879)	(4,363,568)	(1,368,247)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	234,094	(25,158)	281,284	(119,231)
NET INCREASE (DECREASE) IN CASH	(2,325)	859,620	(310,821)	244,966
CASH, BEGINNING OF PERIOD	38,013	348,834	348,834	103,868
CASH, END OF PERIOD	35,688	1,208,454	38,013	348,834
Cash paid during the period for:
Cash paid for interest expense, net of capitalized interest	43,267	152,236	(859,201)	(85,181)
Cash paid for income tax
NON-CASH TRANSACTIONS OF INVESTING AND FINANCING ACTIVITIES
Debt transferred to related party from third parties				2,318,796
Disposal of Fixed assets for debt settlement without cash flow				12,087,691
Long term loan transfer to current portion of long-term debt				1,082,588
Long term investment without paying cash			10,894
Recognition of operating lease right of use asset			221,290
Acquisition of subsidiary by issuing common stock				$ 2,830,800

Organization and Nature of Oper

Organization and Nature of Operations	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS Muliang Viagoo Technology, Inc (“Muliang Viagoo”), formerly known as M & A Holding Corporation., Mullan Agritech Inc., and Muliang Agritech Inc. was incorporated under the laws of the State of Nevada on November 5, 2014. Muliang Viagoo’s core business activities of developing, manufacturing, and selling organic fertilizers and bio-organic fertilizers for use in the agricultural industry are conducted through several indirectly owned subsidiaries in China. On June 9, 2016, M & A Holding Corporation filed a Certificate of Amendment to its Articles of Incorporation (the “Amendment”) with the Secretary of State of the State of Nevada, changing its name from “M & A Holding Corporation,” to “Mullan Agritech, Inc.” On July 11, 2016, the Financial Industry Regulatory Authority (FINRA) effected in the marketplace the change of the corporate name from “M & A Holding Corporation” to “Mullan Agritech, Inc.” and effective on such date. On April 4, 2019, the Company changed its corporate name from “Mullan Agritech Inc.” to “Muliang Agritech Inc.” The name change took effect on May 7, 2019. In connection with the name change, our stock symbol changed to “MULG”. On June 26, 2020, Muliang Agritech, Inc. filed a Certificate of Amendment to its Articles of Incorporation with the Secretary of State of Nevada, changing its name from “Muliang Agritech, Inc.” to “Muliang Viagoo Technology, Inc.”. The Company will trade under the new name upon approval by FINRA. History Shanghai Muliang Industry Co., Ltd. (referred to herein as “Muliang Industry”) was incorporated in PRC on December 7, 2006 as a limited liability company, owned 95% by Lirong Wang and 5% by Zongfang Wang. Muliang Industry through its own operations and subsidiaries is engaged in developing, manufacturing, and selling organic fertilizers and bio-organic fertilizers for use in the agricultural industry. On May 27, 2013, Muliang Industry entered into and consummated an equity purchase agreement whereby it acquired 99% of the outstanding equity of Weihai Fukang Bio-Fertilizer Co., Ltd. (“Fukang”), a corporation organized under the laws of the People’s Republic of China. Fukang was incorporated in Weihai City, Shandong Province on January 6, 2009. Fukang is focused on the distribution of organic fertilizers and the development of new bio-organic fertilizers. As a result of the completion of the transaction, Fukang became a 99% owned subsidiary of Muliang Industry, with the remaining 1% equity interest owned by Mr. Hui Song. On July 11, 2013, Muliang Industry established a wholly-owned subsidiary, Shanghai Muliang Agritech Development Co., Ltd. (“Agritech Development”) in Shanghai, China. On November 6, 2013, Muliang Industry sold 40% of the outstanding equity of Agritech Development to Mr. Jianping Zhang for consideration of approximately $65,000 or RMB 400,000. Agritech Development does not currently conduct any operations. On July 17, 2013, Muliang Industry entered into an equity purchase agreement to acquire 100% of the outstanding equity of Shanghai Zongbao Environmental Construction Co., Ltd. (“Shanghai Zongbao”) with consideration of approximately $3.2 million or RMB 20 million, effectively becoming the wholly-owned subsidiary of Muliang Industry. Shanghai Zongbao was incorporated in Shanghai on January 25, 2008. Shanghai Zongbao processes and distributes organic fertilizers. Shanghai Zongbao wholly owns Shanghai Zongbao Environmental Construction Co., Ltd. Cangzhou Branch (“Zongbao Cangzhou”). On August 21, 2014, Muliang Agricultural Limited (“Muliang HK”) was incorporated in Hong Kong as an investment holding company. January 27, 2015, Muliang HK incorporated a wholly foreign-owned enterprise, Shanghai Mufeng Investment Consulting Co., Ltd (“Shanghai Mufeng”), in the People’s Republic of China (“PRC”). On July 8, 2015, Muliang Viagoo entered into certain stock purchase agreement with Muliang HK, pursuant to which Muliang Viagoo, for a consideration of $5,000, acquired 100% interest in Muliang HK and its wholly-owned subsidiary Shanghai Mufeng. Both Muliang HK and Shanghai Mufeng are controlled by the Company’s sole officer and director, Lirong Wang. On July 23, 2015, Muliang Industry established a wholly-owned subsidiary, Shanghai Muliang Agricultural Sales Co., Ltd. (“Muliang Sales”) in Shanghai, China. On September 3, 2015, Muliang Viagoo effected a split of its outstanding common stock resulting in an aggregate of 150,525,000 shares outstanding, of which 120,000,000 were owned by Chenxi Shi, the founder of Muliang Viagoo and its sole officer and director. The remaining 30,525,000 were held by a total of 39 investors. On January 11, 2016, Muliang Viagoo issued 129,475,000 shares of its common stock to Lirong Wang for an aggregate consideration of $64,737.50. On the same date, Chenxi Shi, the sole officer and director of Muliang Viagoo, transferred 120,000,000 shares of common stock of the Company held by him to Lirong Wang for $800 pursuant to a transfer agreement. On February 10, 2016, Shanghai Mufeng entered into a set of contractual agreements known as Variable Interest Entity (“VIE”) Agreements, including (1) Exclusive Technical Consulting and Service Agreement, (2) Equity Pledge Agreement, and (3) Call Option Cooperation Agreement, with Muliang Industry, and its Principal Shareholders. As a result of the Stock Purchase Agreement and the set of VIE Agreements, Shanghai Muliang Industry Co., Ltd. and its consolidated subsidiaries became entities controlled by Muliang Viagoo, whereby Muliang Viagoo would derive all substantial economic benefits generated by Muliang Industry and its subsidiaries. As a result, Muliang Viagoo has a direct wholly-owned subsidiary, Muliang HK, and an indirect wholly-owned subsidiary Shanghai Mufeng. In addition, through its VIE Agreements, Muliang Viagoo exercises control over Muliang Industry. Muliang Industry has two wholly-owned subsidiaries (Shanghai Zongbao and Muliang Sales), one 99% owned subsidiary (Fukang), one 60% owned subsidiary (Agritech Development), and one indirectly wholly-owned subsidiary Zongbao Cangzhou. On June 6, 2016, Muliang Industry established a wholly-owned subsidiary, namely, Muliang (Ningling) Bio-chemical Fertilizer Co. Ltd (“Ningling Fertilizer”) in Henan Province. Ningling Fertilizer is set up for a new production line of bio-chemical fertilizer and has not begun any operation yet. On July 7, 2016, Muliang Industry established a subsidiary, namely, Zhonglian Huinong (Beijing) Technology Co., Ltd (“Zhonglian”) in Beijing City, China. Muliang Industry owns 65% shares of Zhonglian, and a third-party company, Zhongrui Huilian (Beijing) Technology Co., Ltd, owns the other 35% shares. Zhonglian is to develop and operate an online agricultural products trading platform. On October 27, 2016, Muliang Industry established a subsidiary, Yunnan Muliang Animal Husbandry Development Co., Ltd (“Yunnan Muliang”) in Yunnan Province, China. Muliang Industry owns 55% shares of Yunnan Muliang, and a third-party company, Shuangbai County Development Investment Co., Ltd., owns the other 45% shares. Yunnan Muliang was set up for the sales development of West China. On October 12, 2017, the Company canceled the registration of Ningling with the administrative authorities for Industry and Commerce. Ningling has historically been reported as a component of our operations and incurred $33,323 to loss before income taxes provisions for the year ended December 31, 2017. The termination does not constitute a strategic shift that will have a major effect on our operations or financial results. As such, the termination is not classified as discontinued operations in our consolidated financial statements. On June 19, 2020, the Company entered into a Share Exchange Agreement with Viagoo Pte Ltd. and all the shareholders of Viagoo for the acquisition of 100% equity interest of Viagoo. Pursuant to the SEA, Muliang shall purchase from Viagoo Shareholders all of Viagoo Shareholder’s right, title and interest in and to the Viagoo’s capital stock. The aggregate purchase price for the Shares was US$2,830,800, paid in 1,011,000 shares of the Company’s restricted common stock, valued at $2.80 per share. Muliang HK, Shanghai Mufeng, Muliang Industry, Shanghai Zongbao, Zongbao Cangzhou, Muliang Sales, Fukang, Agritech Development, Yunnan Muliang, Zhonglian, and Viagoo are referred to as subsidiaries. The Company and its consolidated subsidiaries are collectively referred to herein as the “Company”, “we” and “us”, unless specific reference is made to an entity. On April 4, 2019, the Company’s Board of Directors and majority shareholder approved a 5 to 1 reverse stock split of all of the issued and outstanding shares of the Company’s common stock, the change of corporate name from “Mullan Agritech Inc.” to “Muliang Agritech Inc.”, and the creation of one hundred million (100,000,000) shares of Blank Check Preferred Stock. On April 5, 2019, we filed a Certificate of Amendment to our Articles of Incorporation with the Secretary of State of the State of Nevada to reflect the Name Change and to authorize the creation of Blank Check Preferred Stock. As a result, the Company’s capital stock consists of 500,000,000 shares of common stock, $0.0001 par value, and 100,000,000 shares of blank check preferred stock, $0.0001 par value. To the fullest extent permitted by the laws of the State of Nevada, as the same now exists or may hereafter be amended or supplemented, the Board of Directors may fix and determine the designations, rights, preferences, or other variations of each class or series within each class of preferred stock of the Company. The Company may issue the shares of stock for such consideration as may be fixed by the Board of Directors. On April 16, 2019, we filed a Certificate of Change to our Articles of Incorporation with the Secretary of State of the State of Nevada to reflect the reverse stock split. Any fractional shares are to be rounded up to whole shares. The reverse stock split does not affect the par value or the number of authorized shares of common stock of the Company. The reverse stock split and the name change took effect on May 7, 2019. In connection with the name change, our stock symbol changed to “MULG.” On June 19, 2020, Muliang Agritech Inc. entered into a Share Exchange Agreement with Viagoo Pte Ltd. (“Viagoo”) and all the shareholders of Viagoo for the acquisition of 100% equity interest of Viagoo. On June 26, 2020, the Company filed a Certificate of Amendment to its Articles of Incorporation with the Secretary of State of the State of Nevada, changing its name from “Muliang Agritech, Inc.” to “Muliang Viagoo Technology, Inc.” Viagoo is a Singapore-based logistics sharing platform that enables shippers and carriers to share and optimize resources to lower costs and increase efficiency. From last-mile delivery to cross-border transportation, the platform provides digital transaction contracts for customers to source for service providers to deliver goods and services conveniently. Viagoo partners with various Singapore agencies to promote the platform to support urban logistics need in Singapore, such as Enterprise Singapore, a government agency to support Singapore small and medium businesses, and Singapore Logistics Association. Pursuant to the SEA, Muliang shall purchase from Viagoo Shareholders all of Viagoo Shareholder’s right, title and interest in and to the Viagoo’s capital stock. The aggregate purchase price for the Shares was US$2,830,800, paid in 1,011,000 shares of the Company’s restricted common stock, valued at $2.80 per share. The Company recognized $673,278 in goodwill as a result of this transaction. Management determined that the results of operations of Viagoo from June 19, 2020, to June 30, 2020, were not material to the Company’s consolidated results of operations, and as a result, has excluded them from the Company’s consolidated results of operations and cash flows for the six months ended June 30, 2020. Muliang Viagoo Technology Inc, Muliang HK, Shanghai Mufeng, Muliang Industry, Shanghai Zongbao, Zongbao Cangzhou, Muliang Sales, Fukang, Agritech Development, Yunnan Muliang, Zhonglian, and Viagoo are referred to as subsidiaries. The Company and its consolidated subsidiaries are collectively referred to herein as the “Company”, “we” and “us”, unless specific reference is made to an entity. The consolidated financial statements were prepared assuming that the Company has controlled Muliang HK and its intermediary holding companies, operating subsidiaries, and variable interest entities: Shanghai Mufeng, Muliang Industry, Shanghai Zongbao, Zongbao Cangzhou, Muliang Sales, Fukang, Heilongjiang, and Agritech Development, from the first period presented. The transactions detailed above have been accounted for as reverse takeover transactions and a recapitalization of the Company; accordingly, the Company (the legal acquirer) is considered the accounting acquiree, and Muliang HK (the legal acquiree) is considered the accounting acquirer. No goodwill has been recorded for these transactions. As a result of this transaction, the Company is deemed to be a continuation of the business of Muliang HK, Shanghai Mufeng, and Muliang Industry. Liquidity and Going Concern As reflected in the accompanying consolidated financial statements, we had a net income of $357,649 and $260,504 for the three months ended March 31, 2022, and 2021, respectively. Our cash balances as of March 31, 2022, and December 31, 2021, were $35,688 and $38,013, respectively. We had current liabilities of $12,937,283 and $13,770,110 on March 31, 2022, and December 31, 2021, which would be due within the next 12 months. In addition, we had a net current assets (working capital) of $6,007,632 and $5,403,720 at March 31, 2022 and December 31, 2021, respectively. According to the normal operation, the company does not have problems with business sustainability. But the new covid-19 pandemic from the beginning of 2020 greatly impacts the company’s operation. In 2021, the company’s sales had declined, and the recovery of accounts receivable was slow. As a result, the Company has taken the following measures :(1) while actively opening up new markets and new customers, the Company have increased the collection of accounts receivable and strive to control the turnover days of accounts receivable to be within 90 days at the end of 2022;(2) In 2021, the company has completed the disposal of Shanghai industrial land transfer transaction and paid off all loans. Because the company is gradually recovering the accounts receivables affected by the Covid-19, and the sales are gradually returning to the normal level, the company’s current cash revenue and expenditure are normal, which did not affect the normal operation. Now, after Covid-19, the company has no problems with business sustainability. IPO financing will be used for new investments to expand the operating scale and does not affect the existing operating scale.	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS Muliang Viagoo Technology, Inc (“Muliang Viagoo”), formerly known as M & A Holding Corporation., Mullan Agritech Inc. and Muliang Agritech Inc. was incorporated under the laws of the State of Nevada on November 5, 2014. Muliang Viagoo’s core business activities of developing, manufacturing, and selling organic fertilizers and bio-organic fertilizers for use in agricultural industry are conducted through several indirectly owned subsidiaries in China. On June 9, 2016, M & A Holding Corporation filed a Certificate of Amendment to its Articles of Incorporation (the “Amendment”) with the Secretary of State of the State of Nevada, changing its name from “M & A Holding Corporation,” to “Mullan Agritech, Inc.” On July 11, 2016, the Financial Industry Regulatory Authority (FINRA) effected in the marketplace the change of the corporate name from “M & A Holding Corporation,” to “Mullan Agritech, Inc.”, and effective on such date. On April 4, 2019, the Company changed its corporate name from “Mullan Agritech Inc.” to “Muliang Agritech Inc.” The name change took effect on May 7, 2019. In connection with the name change, our stock symbol changed to “MULG”. On June 26, 2020, Muliang Agritech, Inc. filed a Certificate of Amendment to its Articles of Incorporation with the Secretary of the State of the State of Nevada, changing its name from “Muliang Agritech, Inc.” to “Muliang Viagoo Technology, Inc.”. The Company will trade under the new name upon approval by FINRA. History Shanghai Muliang Industry Co., Ltd. (referred to herein as “Muliang Industry”) was incorporated in PRC on December 7, 2006 as a limited liability company, owned 95% by Lirong Wang and 5% by Zongfang Wang. Muliang Industry through its own operations and its subsidiaries is engaged in the business of developing, manufacturing and selling organic fertilizers and bio-organic fertilizers for use in the agricultural industry. On May 27, 2013, Muliang Industry entered into and consummated an equity purchase agreement whereby it acquired 99% of the outstanding equity of Weihai Fukang Bio-Fertilizer Co., Ltd. (“Fukang”), a corporation organized under the laws of the People’s Republic of China. Fukang was incorporated in Weihai City, Shandong Province on January 6, 2009. Fukang is focused on the distribution of organic fertilizers and the development of new bio-organic fertilizers. As a result of the completion of the transaction, Fukang became a 99% owned subsidiary of Muliang Industry, with the remaining 1% equity interest owned by Mr. Hui Song. On July 11, 2013, Muliang Industry established a wholly owned subsidiary, Shanghai Muliang Viagoo Development Co., Ltd. (“Agritech Development”) in Shanghai, China. On November 6, 2013, Muliang Industry sold 40% of the outstanding equity of Agritech Development to Mr. Jianping Zhang for consideration of approximately $65,000 or RMB 400,000. Agritech Development does not currently conduct any operations. On July 17, 2013, Muliang Industry entered into an equity purchase agreement to acquire 100% of the outstanding equity of Shanghai Zongbao Environmental Construction Co., Ltd. (“Shanghai Zongbao”) with consideration of approximately $3.2 million or RMB 20 million, effectively becoming the wholly-owned subsidiary of Muliang Industry. Shanghai Zongbao was incorporated in Shanghai on January 25, 2008. Shanghai Zongbao processes and distributes organic fertilizers. Shanghai Zongbao wholly owns Shanghai Zongbao Environmental Construction Co., Ltd. Cangzhou Branch (“Zongbao Cangzhou”). On August 21, 2014, Muliang Agricultural Limited (“Muliang HK”) was incorporated in Hong Kong as an investment holding company. January 27, 2015, Muliang HK incorporated a wholly foreign-owned enterprise, Shanghai Mufeng Investment Consulting Co., Ltd (“Shanghai Mufeng”), in China On July 8, 2015, Muliang Viagoo entered into certain stock purchase agreement with Muliang HK, pursuant to which Muliang Viagoo, for a consideration of $5,000, acquired 100% interest in Muliang HK and its wholly-owned subsidiary Shanghai Mufeng. Both Muliang HK and Shanghai Mufeng are controlled by the Company’s sole officer and director, Lirong Wang. On July 23, 2015, Muliang Industry established a wholly owned subsidiary, Shanghai Muliang Agricultural Sales Co., Ltd. (“Muliang Sales”) in Shanghai, China. On September 3, 2015, Muliang Viagoo effected a split of its outstanding common stock resulting in an aggregate of 150,525,000 shares outstanding of which 120,000,000 were owned by Chenxi Shi, the founder of Muliang Viagoo and its sole officer and director. The remaining 30,525,000 were held by a total of 39 investors. On January 11, 2016, Muliang Viagoo issued 129,475,000 shares of its common stock to Lirong Wang for an aggregate consideration of $64,737.50. On the same date, Chenxi Shi, the sole officer and director of Muliang Viagoo on that date, transferred 120,000,000 shares of common stock of the Company held by him to Lirong Wang for $800 pursuant to a transfer agreement. On February 10, 2016, Shanghai Mufeng entered into a set of contractual agreements known as Variable Interest Entity (“VIE”) Agreements, including (1) Exclusive Technical Consulting and Service Agreement, (2) Equity Pledge Agreement, and (3) Call Option Cooperation Agreement, with Muliang Industry, and its Principal Shareholders. As a result of the Stock Purchase Agreement and the set of VIE Agreements, Shanghai Muliang Industry Co., Ltd., along with its consolidated subsidiaries, became entities controlled by Muliang Viagoo, whereby Muliang Viagoo would derive all substantial economic benefit generated by Muliang Industry and its subsidiaries. As a result, Muliang Viagoo has a direct wholly-owned subsidiary, Muliang HK and an indirectly wholly owned subsidiary Shanghai Mufeng. Through its VIE Agreements, Muliang Viagoo exercises control over Muliang Industry. As a result, Muliang Industry has two wholly-owned subsidiaries (Shanghai Zongbao and Muliang Sales), one 99% owned subsidiary (Fukang), one 60% owned subsidiary (Agritech Development), and one indirectly wholly owned subsidiary Zongbao Cangzhou. On June 6, 2016, Muliang Industry established a wholly-owned subsidiary, namely, Muliang (Ningling) Bio-chemical Fertilizer Co. Ltd (“Ningling Fertilizer”) in Henan Province. Ningling Fertilizer is setup for a new production line of bio-chemical fertilizer and has not begun any operation yet. On July 7, 2016, Muliang Industry established a subsidiary, namely, Zhonglian Huinong (Beijing) Technology Co., Ltd (“Zhonglian”) in Beijing City, China. Muliang Industry owns 65% shares of Zhonglian, and a third-party company, Zhongrui Huilian (Beijing) Technology Co., Ltd owns the other 35% shares. Zhonglian is to develop and operate an online agricultural products trading platform. On October 27, 2016, Muliang Industry established a subsidiary, namely, Yunnan Muliang Animal Husbandry Development Co., Ltd (“Yunnan Muliang”) in Yunnan Province, China. Muliang Industry owns 55% shares of Yunnan Muliang, and a third-party company, Shuangbai County Development Investment Co., Ltd. owns the other 45% shares. Yunnan Muliang was setup for the sales development of West China. On October 12, 2017, the Company canceled the registration of Ningling with the administration authorities for Industry and Commerce. Ningling has historically been reported as a component of our operations and incurred $33,323 to loss before income taxes provisions for the year ended December 31, 2017. The termination does not constitute a strategic shift that will have a major effect on our operations or financial results and as such, the termination is not classified as discontinued operations in our consolidated financial statements. On June 19, 2020, the Company entered into a Share Exchange Agreement with Viagoo Pte Ltd. and all the shareholders of Viagoo for the acquisition of 100% equity interest of Viagoo. Pursuant to the SEA, Muliang shall purchase from Viagoo Shareholders all of Viagoo Shareholder’s right, title and interest in and to the Viagoo’s capital stock. The aggregate purchase price for the Shares was US$2,830,800, paid in 1,011,000 shares of the Company’s restricted common stock, valued at $2.80 per share. Muliang HK, Shanghai Mufeng, Muliang Industry, Shanghai Zongbao, Zongbao Cangzhou, Muliang Sales, Fukang, Agritech Development, Yunnan Muliang, Zhonglian, and Viagoo are referred to as subsidiaries. The Company and its consolidated subsidiaries are collectively referred to herein as the “Company”, “we” and “us”, unless specific reference is made to an entity. On April 4, 2019, the Company’s Board of Directors and majority shareholder approved a 5 to 1 reverse stock split of all of the issued and outstanding shares of the Company’s common stock, the change of corporate name from “Mullan Agritech Inc.” to “Muliang Viagoo Inc.”, and the creation of one hundred million (100,000,000) shares of Blank Check Preferred Stock. On April 5, 2019, we filed a Certificate of Amendment to our Articles of Incorporation with the Secretary of State of the State of Nevada to reflect the Name Change and to authorize the creation of Blank Check Preferred Stock. As a result, the capital stock of the Company consists of 500,000,000 shares of common stock, $0.0001 par value, and 100,000,000 shares of blank check preferred stock, $0.0001 par value. To the fullest extent permitted by the laws of the State of Nevada, as the same now exists or may hereafter be amended or supplemented, the Board of Directors may fix and determine the designations, rights, preferences or other variations of each class or series within each class of preferred stock of the Company. The Company may issue the shares of stock for such consideration as may be fixed by the Board of Directors. On April 16, 2019, we filed a Certificate of Change to our Articles of Incorporation with the Secretary of State of the State of Nevada to reflect the reverse stock split. Any fractional shares are to be rounded up to whole shares. The reverse stock split does not affect the par value or the number of authorized shares of common stock of the Company. The reverse stock split and the name change took effect on May 7, 2019. In connection with the name change, our stock symbol changed to “MULG.” On June 19, 2020, Muliang Agritech Inc. entered into a Share Exchange Agreement with Viagoo Pte Ltd. (“Viagoo”) and all the shareholders of Viagoo for the acquisition of 100% equity interest of Viagoo. On June 26, 2020, the Company filed a Certificate of Amendment to its Articles of Incorporation with the Secretary of the State of the State of Nevada, changing its name from “Muliang Agritech, Inc.” to “Muliang Viagoo Technology, Inc.”. Viagoo is a Singapore-based logistics sharing platform that enables shippers and carriers to share and optimize resources to lower cost and increase efficiency. From last mile delivery to cross border transportation, the platform provides digital transaction contracts for customers to source for service providers to deliver goods and services in a convenient manner. Viagoo partners with various Singapore agencies to promote the platform to support urban logistics need in Singapore, such as Enterprise Singapore, a government agency to support Singapore small and medium businesses, and Singapore Logistics Association. Pursuant to the SEA, Muliang shall purchase from Viagoo Shareholders all of Viagoo Shareholder’s right, title and interest in and to the Viagoo’s capital stock. The aggregate purchase price for the Shares was US$2,830,800, paid in 1,011,000 shares of the Company’s restricted common stock, valued at $2.80 per share. The Company recognized $673,278 in goodwill as result of this transaction. Management determined that the results of operations of Viagoo from June 19, 2020, to June 30, 2020, were not material to the Company’s consolidated results of operations, and as a result, has excluded them from the Company’s consolidated results of operations and cash flows for the six months ended June 30, 2020. Muliang Agritech, Muliang HK, Shanghai Mufeng, Muliang Industry, Shanghai Zongbao, Zongbao Cangzhou, Muliang Sales, Fukang, Agritech Development, Yunnan Muliang, Zhonglian, and Viagoo are referred to as subsidiaries. The Company and its consolidated subsidiaries are collectively referred to herein as the “Company”, “we” and “us”, unless specific reference is made to an entity. The consolidated financial statements were prepared assuming that the Company has controlled Muliang HK and its intermediary holding companies, operating subsidiaries, and variable interest entities: Shanghai Mufeng, Muliang Industry, Shanghai Zongbao, Zongbao Cangzhou, Muliang Sales, Fukang, Heilongjiang, and Agritech Development, from the first period presented. The transactions detailed above have been accounted for as reverse takeover transaction and a recapitalization of the Company; accordingly, the Company (the legal acquirer) is considered the accounting acquiree and Muliang HK (the legal acquiree) is considered the accounting acquirer. No goodwill has been recorded for these transactions. As a result of this transaction, the Company is deemed to be a continuation of the business of Muliang HK, Shanghai Mufeng, and Muliang Industry. Liquidity As reflected in the accompanying consolidated financial statements, we had net accumulated deficit of $6,876,227 and $8,596,332 as of December 31, 2021 and December 31, 2020, respectively. Our cash balances as of December 31, 2021 and December 31, 2020 were $38,013 and $348,834, respectively. We had current liability of $13,770,110 at December 31, 2021 which would be due within the next 12 months. In addition, we had net working capital of $5,403,720 and $5,145,436 at December 31, 2021 and 2020, respectively. According to the normal operation, the company does not have problems with business sustainability. But the new covid-19 pandemic from the beginning of 2020 greatly impacts the company’s operation. In 2020 and 2021, the company’s sales had declined, and the recovery of accounts receivable was slow. As a result, the Company has taken the following measures :(1) while actively opening up new markets and new customers, the Company have increased the collection of accounts receivable and strive to control the turnover days of accounts receivable to be within 90 days at the end of 2021;(2) As of the period end, the company has completed the disposal of Shanghai industrial land transfer transaction and paid off all loans. Because the company is gradually recovering the accounts receivables affected by the Covid-19, and the sales are gradually returning to the normal level, the company’s current cash revenue and expenditure are normal, which did not affect the normal operation. Now, after Covid-19, the company has no problems with business sustainability. IPO financing will be used for new investments to expand the operating scale and does not affect the existing operating scale.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with US GAAP. However, the basis of accounting differs from that used in the statutory accounts of the Company, which are prepared in accordance with the accounting principles of the PRC (“PRC GAAP”). Therefore, the differences between US GAAP and PRC GAAP have been adjusted in these consolidated financial statements. The Company’s functional currency is the Chinese Renminbi (“RMB”); however, the accompanying consolidated financial statements have been translated and presented in United States Dollars (“USD”). Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) applicable to interim financial information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of the Securities and Exchange Commission. Accordingly, they do not include all of the information and disclosure required by accounting principles generally accepted in the United States of America for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim periods have been included. These interim financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2021. Not all disclosures required by generally accepted accounting principles for annual financial statements are presented. The interim financial statements follow the same accounting policies and methods of computations as the audited financial statements for the year ended December 31, 2021. Use of Estimates The preparation of these financial statements in conformity with generally accepted accounting principles requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and various other assumptions that are reasonable under the circumstances. Accordingly, actual results may differ from these estimates. Significant estimates include the useful lives of property and equipment, land use rights, assumptions used in assessing the collectability of receivables, and impairment for long-term assets. Basis of Consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries and consolidated VIEs, including the VIEs’ subsidiaries, for which Muliang Viagoo is the primary beneficiary. All transactions and balances among the Company, its subsidiaries, the VIEs and the VIEs’ subsidiaries have been eliminated upon consolidation. As PRC laws and regulations welcome to invest in organic fertilizer industry businesses, Muliang Viagoo operates its fertilizer business in the PRC through Muliang Industry and its subsidiaries, which are collectively referred as the “WFOEs”. By entering into a series of agreements (the “VIE Agreements”), Muliang Viagoo, through WFOEs, obtained control over Muliang Industry and its subsidiaries (collectively referred as “VIEs”). The VIE Agreements enable Muliang Viagoo to (1) have power to direct the activities that most significantly affect the economic performance of the VIEs, and (2) receive the economic benefits of the VIEs that could be significant to the VIEs. Accordingly, Muliang Viagoo is considered the primary beneficiary of the VIEs and has consolidated the VIEs’ financial results of operations, assets and liabilities in Muliang Viagoo’s consolidated financial statements. In making the conclusion that Muliang Viagoo is the primary beneficiary of the VIEs, Muliang Viagoo’s rights under the Power of Attorney also provide Muliang Viagoo’s abilities to direct the activities that most significantly impact the VIEs’ economic performance. Muliang Viagoo also believes that this ability to exercise control ensures that the VIEs will continue to execute and renew the Master Exclusive Service Agreement and pay service fees to Muliang Viagoo. By charging service fees to be determined and adjusted at the sole discretion of Muliang Viagoo, and by ensuring that the Master Exclusive Service Agreement is executed and remains effective, Muliang Viagoo has the rights to receive substantially all of the economic benefits from the VIEs. Details of the VIE financials, are set forth below: As of March 31, As of December 31, Current assets $ 18,739,702 $ 18,972,383 Non-current assets 8,846,612 8,995,363 Total Assets 27,586,314 27,967,746 Current liabilities 12,230,072 12,794,076 Non-current liabilities 152,821 422,480 Total liabilities 12,382,893 13,216,556 Total shareholders’ equity (deficit) $ 15,203,421 $ 14,751,190 For three months ended 2022 2021 Net income $ 412,526 $ 359,484 Net cash provided by (used in) operating activities 261,920 1,007,986 Net cash provided by (used in) investment activities - - Net cash provided by (used in) financing activities $ (265,213 ) $ 14,251 VIE Agreements that were entered to give Muliang Viagoo effective control over the VIEs include: Voting Rights Proxy Agreement and Irrevocable Power of Attorney Under which each shareholder of the VIEs grant to any person designated by WFOEs to act as its attorney-in-fact to exercise all shareholder rights under PRC law and the relevant articles of association, including but not limited to, appointing directors, supervisors and officers of the VIEs as well as the right to sell, transfer, pledge and dispose all or a portion of the equity interest held by such shareholders of the VIEs. The proxy and power of attorney agreements will remain effective as long as WFOEs exist. The shareholders of the VIEs do not have the right to terminate the proxy agreements or revoke the appointment of the attorney-in-fact without written consent of the WFOEs. Exclusive Option Agreement Under which each shareholder of the VIEs granted 9F or any third party designated by 9F the exclusive and irrevocable right to purchase from such shareholders of the VIEs, to the extent permitted by PRC law and regulations, all or part of their respective equity interests in the VIEs for a purchase price equal to the registered capital. The shareholders of the VIEs will then return the purchase price to 9F or any third party designated by 9F after the option is exercised. 9F may transfer all or part of its option to a third party at its own option. The VIEs and its shareholders agree that without prior written consent of 9F, they may not transfer or otherwise dispose the equity interests or declare any dividends. The restated option agreement will remain effective until 9F or any third party designated by 9F acquires all equity interest of the VIEs. Spousal Consent The spouse of each shareholder of the VIEs has entered into a spousal consent letter to acknowledge that he or she consents to the disposition of the equity interests held by his or her spouse in the VIEs in accordance with the exclusive option agreement, the power of attorney and the equity pledge agreement regarding VIE structure described above, and any other supplemental agreement(s) may be consented by his or her spouse from time to time. Each such spouse further agrees that he or she will not take any action or raise any claim to interfere with the arrangements contemplated under the mentioned agreements. In addition, each such spouse further acknowledges that any right or interest in the equity interests held by his or her spouse in the VIEs do not constitute property jointly owned with his or her spouse and each such spouse unconditionally and irrevocably waives any right or interest in such equity interests. Loan Agreement Pursuant to the loan agreements between WFOEs and each shareholder of the VIEs, WFOEs extended loans to the shareholders of the VIEs, who had contributed the loan principal to the VIEs as registered capital. The shareholders of VIEs may repay the loans only by transferring their respective equity interests in VIEs to 9F Inc. or its designated person(s) pursuant to the exclusive option agreements. These loan agreements will remain effective until the date of full performance by the parties of their respective obligations thereunder. VIE Agreements that enables Muliang Viagoo to receive substantially all of the economic benefits from the VIEs include: Equity Interest Pledge Agreement Pursuant to equity interest pledge agreement, each shareholder of the VIEs has pledged all of his or her equity interest held in the VIEs to WFOEs to secure the performance by VIEs and their shareholders of their respective obligations under the contractual arrangements, including the payments due to WFOEs for services provided. In the event that the VIEs breach any obligations under these agreements, WFOEs as the pledgees, will be entitled to request immediate disposal of the pledged equity interests and have priority to be compensated by the proceeds from the disposal of the pledged equity interests. The shareholders of the VIEs shall not transfer their equity interests or create or permit to be created any pledges without the prior written consent of WFOEs. The equity interest pledge agreement will remain valid until the master exclusive service agreement and the relevant exclusive option agreements and proxy and power of attorney agreements, expire or terminate. Master Exclusive Service Agreement Pursuant to exclusive service agreement, WFOEs have the exclusive right to provide the VIEs with technical support, consulting services and other services. WFOEs shall exclusively own any intellectual property arising from the performance of the agreement. During the term of this agreement, the VIEs may not accept any services covered by this agreement provided by any third party. The VIEs agree to pay service fees to be determined and adjusted at the sole discretion of the WFOEs. The agreement will remain effective unless WFOEs terminate the agreement in writing. Risks in relation to the VIE structure Muliang Viagoo believes that the contractual arrangements with the VIEs and their current shareholders are in compliance with PRC laws and regulations and are legally enforceable. However, uncertainties in the PRC legal system could limit Muliang Viagoo’s ability to enforce the contractual arrangements. If the legal structure and contractual arrangements were found to be in violation of PRC laws and regulations, the PRC government could: ● Revoke the business and operating licenses of Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Discontinue or restrict the operations of any related-party transactions among Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Impose fines or other requirements on Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Require Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities to revise the relevant ownership structure or restructure operations; and/or; ● Restrict or prohibit Muliang Viagoo’s use of the proceeds of the additional public offering to finance Muliang Viagoo’s business and operations in China; ● Shut down Muliang Viagoo’s servers or blocking Muliang Viagoo’s online platform; ● Discontinue or place restrictions or onerous conditions on Muliang Viagoo’s operations; and/or ● Require Muliang Viagoo to undergo a costly and disruptive restructuring. Muliang Viagoo’s ability to conduct its business may be negatively affected if the PRC government were to carry out any of the aforementioned actions. As a result, Muliang Viagoo may not be able to consolidate the VIEs in its consolidated financial statements as it may lose the ability to exert effective control over the VIEs and its shareholders, and it may lose the ability to receive economic benefits from the VIEs. Muliang Viagoo currently does not believe that any penalties imposed or actions taken by the PRC government would result in the liquidation of the Company, WFOEs, or the VIEs. The following table sets forth the assets, liabilities, results of operations and cash flows of the VIEs and their subsidiaries, which are included in Muliang Viagoo’s consolidated financial statements after the elimination of intercompany balances and transactions: Under the VIE Arrangements, Muliang Viagoo has the power to direct activities of the VIEs and can have assets transferred out of the VIEs. Therefore, Muliang Viagoo considers that there is no asset in the VIEs that can be used only to settle obligations of the VIEs, except for assets that correspond to the amount of the registered capital and PRC statutory reserves, if any. As the VIEs are incorporated as limited liability companies under the Company Law of the PRC, creditors of the VIEs do not have recourse to the general credit of Muliang Viagoo for any of the liabilities of the VIEs. Currently there is no contractual arrangement which requires Muliang Viagoo to provide additional financial support to the VIEs. However, as Muliang Viagoo conducts its businesses primarily based on the licenses held by the VIEs, Muliang Viagoo has provided and will continue to provide financial support to the VIEs. Revenue-producing assets held by the VIEs include certain internet content provision (“ICP”) licenses and other licenses, domain names and trademarks. The ICP licenses and other licenses are required under relevant PRC laws, rules and regulations for the operation of internet businesses in the PRC, and therefore are integral to Muliang Viagoo’s operations. The ICP licenses require that core PRC trademark registrations and domain names are held by the VIEs that provide the relevant services. Muliang Viagoo consolidates the following entities, including wholly-owned subsidiaries, Muliang HK, Shanghai Mufeng, Viagoo, and its wholly controlled variable interest entities, Muliang Industry, and Zongbao, 60% controlled Agritech Development, 99% controlled Fukang, 65% controlled Zhonglian, 80% controlled Yunnan Muliang and 51% controlled Heilongjiang. Accordingly, the 40% equity interest holder of Agritech Development, 1% equity interest holders in Fukang, 35% equity interest holders in Zhonglian, 20% interest in Yunnan Muliang, and 49% equity interest in Heilongjiang are accounted as non-controlling interest in the Company’s consolidated financial statements. The variable interest entities consolidated for which the Company is deemed the primary beneficiary. All significant inter-company accounts and transactions have been eliminated in consolidation. Cash and Cash Equivalents For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. In addition, the Company maintains cash with various financial institutions. Accounts Receivable Accounts receivable are presented net of an allowance for doubtful accounts. In addition, the Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, current creditworthiness, and current economic trends. Accounts are written off after exhaustive efforts at collection. Inventories Inventories, consisting of raw materials, work in process, and finished goods related to the Company’s products are stated at the lower of cost or market utilizing the weighted average method. Property, Plant, and Equipment Plant and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Included in property and equipment is construction-in-progress, which consists of factory improvements and machinery pending installation and includes the costs of construction, machinery and equipment, and any interest charges arising from borrowings used to finance these assets during the construction period or installation of the assets. No provision for depreciation is made on construction-in-progress until such time as the relevant assets are completed and ready for their intended use. Estimated useful lives of the Company’s assets are as follows: Useful Life Building 20 years Operating equipment 5-10 years Vehicle 3-5 years Electronic equipment 3-20 years Office equipment 3-20 years Apple orchard 10 years The apple orchard includes rental of an apple farm, labor cost, fertilizers, apple seeds, apple seedlings, etc. The costs to purchase and cultivate apple trees and the expenditures related to labor and materials to plant apple trees until they become commercially productive are capitalized, which require a two-year period. The estimated production life for an apple tree is 10 years, and the costs are depreciated without a residual value. Expenses incurred maintaining apple trees during the growth cycle until seedling apple trees, or grafted varieties are fruited are capitalized into inventory and included in Work in Process—apple orchard, a component of inventories. Depreciation expenses pertaining to apple trees will be included in inventory costs for those apples to be sold and ultimately become a component of the cost of goods sold. Therefore, similar to other assets, the failure of our apple trees to be serviceable over the entirety of their anticipated useful lives or to be sold at their anticipated residual value will negatively impact our operating results. Intangible Assets Included in the intangible assets are land-use rights. According to the laws of the PRC, the government owns all the land in the PRC. Therefore, companies or individuals are authorized to possess and use the land only through land use rights granted by the Chinese government. Intangible assets are being amortized using the straight-line method over their lease terms or estimated useful life. Estimated useful lives of the Company’s intangible assets are as follows: Useful Life Land use rights 50 years Non-patented technology 10 years The Company carries intangible assets at a cost less accumulated amortization. In accordance with US GAAP, the Company examines the possibility of decreases in the value of intangible assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. The Company computes amortization using the straight-line method over the estimated useful life of 50 years for the land use rights. Impairment of Long-lived Assets In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company recorded no impairment charge for the three months ended March 31, 2022, and 2021. Advances from Customers Advances from customers consist of prepayments from customers for merchandise that had not yet been shipped. The Company will recognize the deposits as revenue as customers take delivery of the goods and title to the assets is transferred to customers in accordance with the Company’s revenue recognition policy. Non-controlling Interest Non-controlling interests in the Company’s subsidiaries are recorded in accordance with the provisions of ASC 810 and are reported as a component of equity, separate from the parent’s equity. Purchase or sale of equity interests that do not result in a change of control is accounted for as equity transactions. Results of operations attributable to the non-controlling interest are included in our consolidated results of operations. Upon loss of control, the interest sold and interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings. Revenue Recognition On January 1, 2018, the Company adopted ASC 606 using the modified retrospective method. Accordingly, results for the reporting period beginning after January 1, 2018, are presented under ASC 606, while prior period amounts have not been adjusted and continue to be reported in accordance with the Company’s historic accounting under Topic 605. Management has determined that the adoption of ASC 606 did not impact the Company’s previously reported financial statements in any prior period, nor did it result in a cumulative effect adjustment to opening retained earnings. Revenue for the sale of products is derived from contracts with customers, which primarily include the sale of fertilizer products and environmental protection equipment. The Company’s sales arrangements do not contain variable consideration. Instead, the Company recognizes revenue at a point in time based on management’s evaluation of when performance obligations under the terms of a contract with the customer are satisfied, and control of the products has been transferred to the customer. For the vast majority of the Company’s product sales, the performance obligations and control of the products transfer to the customer when products are delivered and customer acceptance is made. Revenue for logistics-related services is derived from Viagoo subsidiaries. Through an online service platform, the company provides the operation management service to support customers. For VTM service, revenue is charged to carriers based on a certain percentage of the freight charges. For VES service, revenue is recognized based on monthly subscriptions by vehicles and by users. For system integration service, revenue is recognized over time based on the progress of the project and annual maintenance service. Cost of Sales Cost of sales consists primarily of raw materials, utility, and supply costs consumed in the manufacturing process, manufacturing labor, depreciation expense, and direct overhead expenses necessary to manufacture finished goods as well as warehousing and distribution costs such as inbound freight charges, shipping, and handling costs, purchasing and receiving costs. Income Taxes The Company accounts for income taxes under the provisions of Section 740-10-30 of the FASB Accounting Standards Codification, which is an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in its financial statements or tax returns. The Company is subject to the Enterprise Income Tax law (“EIT”) of the People’s Republic of China. The Company’s operations in producing and selling fertilizers are subject to the 25% enterprise income tax. Related Parties Parties are related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management, and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to the extent that one of the transacting parties might be prevented from fully pursuing its separate interests. The Company discloses all related party transactions. Accumulated Other Comprehensive Income (Loss) Comprehensive income (loss) comprised of net income (loss) and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital, and distributions to stockholders. The Company’s comprehensive income (loss) consists of net income (loss) and unrealized gains from foreign currency translation adjustments. Foreign Currency Translation The Company’s functional currency is the Chinese Renminbi (“RMB”) and Singapore Dollar (“SGD”); however, the accompanying consolidated financial statements have been translated and presented in United States Dollars (“USD”). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income/loss. The translation adjustment for the three months ended March 31, 2022, and 2021 was a gain of $363,102 and a loss of $47,810, respectively. Transactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. All of the Company’s revenue transactions are transacted in the functional currency. The Company does not enter into any material transaction in foreign currencies. Accordingly, transaction gains or losses have not had, and are not expected to have, a material effect on the Company’s results of operations. For business in China, asset and liability accounts at March 31, 2022, and December 31, 2021, were translated at 6.3418 RMB to $1 USD and 6.3588 RMB to $1 USD, respectively, which were the exchange rates on the balance sheet dates. The average translation rates applied to the statements of income for the three months ended March 31, 2022, and 2021 were 6.3454 RMB and 6.5335 RMB to $1 USD, respectively. For business in Singapore, asset and liability accounts at March 31, 2022, and December 31, 2021, were translated at 1.3538 SGD to $1 USD and 1.3493 SGD to $1 USD, respectively. The average translation rate applied to the statements of income for the three months ended March 31, 2021, was 1.3521 SGD to $1 USD. Earnings (Loss) per Share Basic earnings per share are computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share give effect to all dilutive potential of shares of common stock outstanding during the period, including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Earnings per share exclude all potential dilutive shares of common stock if their effect is anti-dilutive. There were no potential dilutive securities on March 31, 2022, and December 31, 2021, and for the three months ended March 31, 2022, and 2021. Fair Value of Financial Instruments The Company adopted the guidance of ASC Topic 820 for fair value measurements, which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2 - Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3 - Inputs are unobservable inputs that reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, inventories, advances to suppliers, prepaid expenses, short-term loans, accounts payable, accrued expenses, advances from customers, VAT and service taxes payable, and income taxes payable approximate their fair market value based on the short-term maturity of these instruments. ASC Topic 825-10 “ Financial Instruments The following table summarizes the carrying values of the Company’s financial instruments: March 31, December 31, 2022 2021 Current portion of long-term debt $ 1,170,803 $ 1,174,756 Long-term loan 18,134 283,860 Total $ 1,188,937 $ 1,458,616 Government Contribution Plan Pursuant to the laws applicable to PRC law, the Company is required to participate in a government-mandated multi-employer defined contribution plan pursuant to which certain retirement, medical, and other welfare benefits are provided to employees. Chinese labor regulations require the Company to pay to the local labor bureau a monthly contribution at a stated contribution rate based on the basic monthly compensation of qualified employees. The relevant local labor bureau is responsible for meeting all retirement benefit obligations; the Company has no further commitments beyond its monthly contribution. Statutory Reserve Pursuant to the laws applicable to the PRC, the Company must make appropriations from after-tax profit to the non-distributable “statutory surplus reserve fund.” Subject to certain cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit until the aggregated appropriations reach 50% of the registered capital (as determined under accounting principles generally accepted in the PRC (“PRC GAAP”) at each year-end). For foreign-invested enterprises and joint ventures in the PRC, annual appropriations should be made to the “reserve fund.” For foreign-invested enterprises, the annual appropriation for the “reserve fund” cannot be less than 10% of after-tax profits until the aggregated appropriations reach 50% of the registered capital (as determined under PRC GAAP at each year-end). If the Company has accumulated loss from prior periods, the Company can use the current period net income after tax to offset against the accumulated loss. Segment Information The standard, “Disclosures about Segments of an Enterprise and Related Information,” codified with ASC-280, requires certain financial and supplementary information to be disclosed on an annual and interim basis for each reportable segment of an enterprise. The Company believes that it operates in two business segments, of which are geographically located in China and one in Singapore respectively. Recent Accounting Pronouncement In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (ASU 2016-02) “Leases (Topic 842)”. ASU 2016-02 requires a lessee to recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. ASU 2016-02 is effective for interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. For finance leases, a lessee is requ	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with US GAAP. The basis of accounting differs from that used in the statutory accounts of the Company, which are prepared in accordance with the accounting principles of the PRC (“PRC GAAP”). The differences between US GAAP and PRC GAAP have been adjusted in these consolidated financial statements. The Company’s functional currency is the Chinese Renminbi (“RMB”) and Singapore dollar(“SGD”); however, the accompanying consolidated financial statements have been translated and presented in United States Dollars (“USD”). Use of Estimates The preparation of these financial statements in conformity with generally accepted accounting principles requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may differ from these estimates. Significant estimates include the useful lives of property and equipment, land use rights, assumptions used in assessing collectability of receivables and impairment for long-term assets. Principles of Consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries and consolidated VIE, including the VIE’ subsidiaries, for which the Muliang Viagoo is the primary beneficiary. All transactions and balances among the Company, its subsidiaries, the VIE and the VIE’ subsidiaries have been eliminated upon consolidation. As PRC laws and regulations welcome to invest in organic fertilizer industry businesses, the Muliang Viagoo operates its fertilizer business in the PRC through Muliang Industry and its subsidiaries, which are collectively referred as the “WFOEs”. By entering into a series of agreements (the “VIE Agreements”), the Muliang Viagoo, through WFOEs, obtained control over Muliang Industry and its subsidiaries (collectively referred as “VIE”). The VIE Agreements enable the Muliang Viagoo to (1) have power to direct the activities that most significantly affect the economic performance of the VIE, and (2) receive the economic benefits of the VIE that could be significant to the VIE. Accordingly, the Muliang Viagoo is considered the primary beneficiary of the VIE and has consolidated the VIE’ financial results of operations, assets and liabilities in the Muliang Viagoo’s consolidated financial statements. In making the conclusion that the Muliang Viagoo is the primary beneficiary of the VIE, the Muliang Viagoo’s rights under the Power of Attorney also provide the Muliang Viagoo’s abilities to direct the activities that most significantly impact the VIE’ economic performance. The Muliang Viagoo also believes that this ability to exercise control ensures that the VIE will continue to execute and renew the Master Exclusive Service Agreement and pay service fees to Muliang Viagoo. By charging service fees to be determined and adjusted at the sole discretion of Muliang Viagoo, and by ensuring that the Master Exclusive Service Agreement is executed and remains effective, Muliang Viagoo has the rights to receive substantially all of the economic benefits from the VIE. Details of the VIE Agreements, are set forth below: As of As of Current assets $ 18,972,383 $ 25,878,427 Non-current assets 8,995,363 8,863,429 Total Assets 27,967,746 34,741,856 Current liabilities 12,794,076 20,475,295 Non-current liabilities 422,480 1,425,475 Total liabilities 13,216,556 21,900,770 Total shareholders’ equity $ 14,751,190 $ 12,841,086 For the year ended 2021 2020 Net income $ 2,254,902 $ 1,198,517 Net cash provided by (used in) operating activities 5,484,916 1,413,581 Net cash provided by (used in) investment activities (1,158,773 ) (75,346 ) Net cash provided by (used in) financing activities $ (4,328,560 ) $ (1,648,247 ) VIE Agreements that were entered to give the Muliang Viagoo effective control over the VIE include: Voting Rights Proxy Agreement and Irrevocable Power of Attorney Under which each shareholder of the VIE grant to any person designated by WFOEs to act as its attorney-in-fact to exercise all shareholder rights under PRC law and the relevant articles of association, including but not limited to, appointing directors, supervisors and officers of the VIE as well as the right to sell, transfer, pledge and dispose all or a portion of the equity interest held by such shareholders of the VIE. The proxy and power of attorney agreements will remain effective as long as WFOEs exist. The shareholders of the VIE do not have the right to terminate the proxy agreements or revoke the appointment of the attorney-in-fact without written consent of the WFOEs. Exclusive Option Agreement Under which each shareholder of the VIE granted 9F or any third party designated by 9F the exclusive and irrevocable right to purchase from such shareholders of the VIE, to the extent permitted by PRC law and regulations, all or part of their respective equity interests in the VIE for a purchase price equal to the registered capital. The shareholders of the VIE will then return the purchase price to 9F or any third party designated by 9F after the option is exercised. 9F may transfer all or part of its option to a third party at its own option. The VIE and its shareholders agree that without prior written consent of 9F, they may not transfer or otherwise dispose the equity interests or declare any dividends. The restated option agreement will remain effective until 9F or any third party designated by 9F acquires all equity interest of the VIE. Spousal Consent The spouse of each shareholder of the VIE has entered into a spousal consent letter to acknowledge that he or she consents to the disposition of the equity interests held by his or her spouse in the VIE in accordance with the exclusive option agreement, the power of attorney and the equity pledge agreement regarding VIE structure described above, and any other supplemental agreement(s) may be consented by his or her spouse from time to time. Each such spouse further agrees that he or she will not take any action or raise any claim to interfere with the arrangements contemplated under the mentioned agreements. In addition, each such spouse further acknowledges that any right or interest in the equity interests held by his or her spouse in the VIE do not constitute property jointly owned with his or her spouse and each such spouse unconditionally and irrevocably waives any right or interest in such equity interests. Loan Agreement Pursuant to the loan agreements between WFOEs and each shareholder of the VIE, WFOEs extended loans to the shareholders of the VIE, who had contributed the loan principal to the VIE as registered capital. The shareholders of VIE may repay the loans only by transferring their respective equity interests in VIE to 9F Inc. or its designated person(s) pursuant to the exclusive option agreements. These loan agreements will remain effective until the date of full performance by the parties of their respective obligations thereunder. VIE Agreements that enables Muliang Viagoo to receive substantially all of the economic benefits from the VIE include: Equity Interest Pledge Agreement Pursuant to equity interest pledge agreement, each shareholder of the VIE has pledged all of his or her equity interest held in the VIE to WFOEs to secure the performance by VIE and their shareholders of their respective obligations under the contractual arrangements, including the payments due to WFOEs for services provided. In the event that the VIE breach any obligations under these agreements, WFOEs as the pledgees, will be entitled to request immediate disposal of the pledged equity interests and have priority to be compensated by the proceeds from the disposal of the pledged equity interests. The shareholders of the VIE shall not transfer their equity interests or create or permit to be created any pledges without the prior written consent of WFOEs. The equity interest pledge agreement will remain valid until the master exclusive service agreement and the relevant exclusive option agreements and proxy and power of attorney agreements, expire or terminate. Master Exclusive Service Agreement Pursuant to exclusive service agreement, WFOEs have the exclusive right to provide the VIE with technical support, consulting services and other services. WFOEs shall exclusively own any intellectual property arising from the performance of the agreement. During the term of this agreement, the VIE may not accept any services covered by this agreement provided by any third party. The VIE agree to pay service fees to be determined and adjusted at the sole discretion of the WFOEs. The agreement will remain effective unless WFOEs terminate the agreement in writing. Risks in relation to the VIE structure Muliang Viagoo believes that the contractual arrangements with the VIE and their current shareholders are in compliance with PRC laws and regulations and are legally enforceable. However, uncertainties in the PRC legal system could limit the Muliang Viagoo’s ability to enforce the contractual arrangements. If the legal structure and contractual arrangements were found to be in violation of PRC laws and regulations, the PRC government could: ● Revoke the business and operating licenses of the Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Discontinue or restrict the operations of any related-party transactions among the Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Impose fines or other requirements on the Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Require the Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities to revise the relevant ownership structure or restructure operations; and/or; ● Restrict or prohibit the Muliang Viagoo’s use of the proceeds of the additional public offering to finance the Muliang Viagoo’s business and operations in China; ● Shut down the Muliang Viagoo’s servers or blocking the Muliang Viagoo’s online platform; ● Discontinue or place restrictions or onerous conditions on the Muliang Viagoo’s operations; and/or ● Require the Muliang Viagoo to undergo a costly and disruptive restructuring. Muliang Viagoo’s ability to conduct its business may be negatively affected if the PRC government were to carry out any of the aforementioned actions. As a result, Muliang Viagoo may not be able to consolidate the VIE in its consolidated financial statements as it may lose the ability to exert effective control over the VIE and its shareholders, and it may lose the ability to receive economic benefits from the VIE. Muliang Viagoo currently does not believe that any penalties imposed or actions taken by the PRC government would result in the liquidation of the Company, WFOEs, or the VIE. The following table sets forth the assets, liabilities, results of operations and cash flows of the VIE and their subsidiaries, which are included in Muliang Viagoo’s consolidated financial statements after the elimination of intercompany balances and transactions: Under the VIE Arrangements, Muliang Viagoo has the power to direct activities of the VIE and can have assets transferred out of the VIE. Therefore, Muliang Viagoo considers that there is no asset in the VIE that can be used only to settle obligations of the VIE, except for assets that correspond to the amount of the registered capital and PRC statutory reserves, if any. As the VIE are incorporated as limited liability companies under the Company Law of the PRC, creditors of the VIE do not have recourse to the general credit of Muliang Viagoo for any of the liabilities of the VIE. Currently there is no contractual arrangement which requires Muliang Viagoo to provide additional financial support to the VIE. However, as Muliang Viagoo conducts its businesses primarily based on the licenses held by the VIE, Muliang Viagoo has provided and will continue to provide financial support to the VIE. Revenue-producing assets held by the VIE include certain internet content provision (“ICP”) licenses and other licenses, domain names and trademarks. The ICP licenses and other licenses are required under relevant PRC laws, rules and regulations for the operation of internet businesses in the PRC, and therefore are integral to Muliang Viagoo’s operations. The ICP licenses require that core PRC trademark registrations and domain names are held by the VIE that provide the relevant services. Muliang Viagoo consolidates the following entities, including wholly-owned subsidiaries, Muliang HK, Shanghai Mufeng, Viagoo, and its wholly controlled variable interest entities, Muliang Industry, and Zongbao, 60% controlled Agritech Development, 99% controlled Fukang, 65% controlled Zhonglian, 80% controlled Yunnan Muliang and 51% controlled Heilongjiang. Accordingly, the 40% equity interest holder of Agritech Development, 1% equity interest holders in Fukang, 35% equity interest holders in Zhonglian, 20% interest in Yunnan Muliang, and 49% equity interest in Heilongjiang are accounted as non-controlling interest in the Company’s consolidated financial statements. Cash and Cash Equivalents For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. In addition, the Company maintains cash with various financial institutions. Accounts Receivable Accounts receivable are presented net of an allowance for doubtful accounts. In addition, the Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after exhaustive efforts at collection. Inventories Inventories, consisting of raw materials, work in process, and finished goods related to the Company’s products are stated at the lower of cost or market utilizing the weighted average method. Property, Plant and Equipment Plant and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Included in property and equipment is construction-in-progress which consisted of factory improvements and machinery pending installation and includes the costs of construction, machinery and equipment, and any interest charges arising from borrowings used to finance these assets during the period of construction or installation of the assets. No provision for depreciation is made on construction-in-progress until such time as the relevant assets are completed and ready for their intended use. Estimated useful lives of the Company’s assets are as follows: Useful Life Building 20 years Operating equipment 5-10 years Vehicle 3-5 years Electronic equipment 3-20 years Office equipment 3-20 years Apple orchard 10 years The apple orchard includes rental for an apple farm, labor cost, fertilizers, apple seeds, apple seedlings and others. The costs to purchase and cultivate apple trees and the expenditures related to labor and materials to plant apple trees until they become commercially productive are capitalized, which require a two-year period. The estimated production life for apple tree is ten years, and the costs are depreciated without a residual value. Expenses incurred maintaining apple trees during the growth cycle until seedling apple trees or grafted varieties are fruited are capitalized into inventory and included in Work In Process—apple orchard, a component of inventories. Depreciation expenses pertaining to apple trees will be included in inventory costs for those apples to be sold and ultimately become a component of cost of goods sold. Similar to other assets, the failure of our apple trees to be serviceable over the entirety of their anticipated useful lives or to be sold at their anticipated residual value will negatively impact our operating results. Intangible Assets Included in the intangible assets are land use rights and non-patented technology. According to the laws of the PRC, the government owns all the land in the PRC. Companies or individuals are authorized to possess and use the land only through land use rights granted by the Chinese government. Useful life for non-patented technology refers to the period during which economic benefits can be generated. Intangible assets are being amortized using the straight-line method over their lease terms or estimated useful life. Estimated useful lives of the Company’s intangible assets are as follows: Useful Life Land use rights 50 years Non-patented technology 10 years The Company carries intangible assets at cost less accumulated amortization. In accordance with US GAAP, the Company examines the possibility of decreases in the value of intangible assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. The Company computes amortization using the straight-line method over estimated useful life of 50 years for the land use rights. Impairment of Long-lived Assets In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company recorded no impairment charge for the years ended December 31, 2021 and 2020. Advances from Customers Advances from customers consist of prepayments from customers for merchandise that had not yet been shipped. The Company will recognize the deposits as revenue as customers take delivery of the goods and title to the assets is transferred to customers in accordance with the Company’s revenue recognition policy. Non-controlling Interest Non-controlling interests in the Company’s subsidiaries are recorded in accordance with the provisions of ASC 810 and are reported as a component of equity, separate from the parent’s equity. Purchase or sale of equity interests that do not result in a change of control are accounted for as equity transactions. Results of operations attributable to the non-controlling interest are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings. Revenue Recognition On January 1, 2018, the Company adopted ASC 606 using the modified retrospective method. Accordingly, results for the reporting period beginning after January 1, 2018, are presented under ASC 606, while prior period amounts have not been adjusted and continue to be reported in accordance with the Company’s historic accounting under Topic 605. Management has determined that the adoption of ASC 606 did not impact the Company’s previously reported financial statements in any prior period, nor did it result in a cumulative effect adjustment to opening retained earnings. Revenue for the sale of products is derived from contracts with customers, which primarily include the sale of fertilizer products and environmental protection equipment. The Company’s sales arrangements do not contain variable consideration. Instead, the Company recognizes revenue at a point in time based on management’s evaluation of when performance obligations under the terms of a contract with the customer are satisfied, and control of the products has been transferred to the customer. For the vast majority of the Company’s product sales, the performance obligations and control of the products transfer to the customer when products are delivered and customer acceptance is made. Revenue for logistics-related services is derived from Viagoo subsidiaries. Through an online service platform, the company provides the operation management service to support customers. For VTM service, revenue is charged to carriers based on a certain percentage of the freight charges. For VES service, revenue is recognized based on monthly subscriptions by vehicles and by users. For system integration service, revenue is recognized over time based on the progress of the project and annual maintenance service. Cost of Sales Cost of goods sold consists primarily of raw materials, utility and supply costs consumed in the manufacturing process, manufacturing labor, depreciation expense and direct overhead expenses necessary to manufacture finished goods as well as warehousing and distribution costs such as inbound freight charges, shipping and handling costs, purchasing and receiving costs. Income Taxes The Company accounts for income taxes under the provisions of Section 740-10-30 of the FASB Accounting Standards Codification, which is an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in its financial statements or tax returns. The Company is subject to the Enterprise Income Tax law (“EIT”) of the People’s Republic of China. The Company’s operations in producing and selling fertilizers are subject to the 25% enterprise income tax. Related Parties Parties are related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management, and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to the extent that one of the transacting parties might be prevented from fully pursuing its separate interests. The Company discloses all related party transactions. Accumulated Other Comprehensive Income Comprehensive income comprised of net income and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. The Company’s comprehensive income consist of net income and unrealized gains from foreign currency translation adjustments. Foreign Currency Translation The Company’s functional currency is the Chinese Renminbi (“RMB”); however, the accompanying consolidated financial statements have been translated and presented in United States Dollars (“USD”). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income/loss. The translation adjustment for the years ended December 31, 2021 and 2020 was gain of $375,277 and $896,587, respectively. Transactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. All of the Company’s revenue transactions are transacted in the functional currency. The Company does not enter into any material transaction in foreign currencies. Transaction gains or losses have not had, and are not expected to have, a material effect on the results of operations of the Company. For business in China, asset and liability accounts at December 31, 2021 and 2020 were translated at 6.3588 RMB to $1 USD and 6.5277 RMB to $1 USD, respectively, which were the exchange rates on the balance sheet dates. The average translation rates applied to the statements of income for the years ended December 31, 2021 and 2020 were 6.4499 RMB and 6.9001 RMB to $1 USD, respectively. For business in Singapore, asset and liability accounts at December 31, 2021 and 2020 was translated at 1.3493 SGD to $1 USD and 1.3217 SGD to $1 USD respectively. The average translation rates applied to the statements of income for the years ended December 31, 2021 and 2020 was 1.3435 SGD to $1 USD and 1.3792 SGD to $1 USD respectively. Earnings per Share Basic earnings per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share gives effect to all dilutive potential of shares of common stock outstanding during the period including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Earnings per share excludes all potential dilutive shares of common stock if their effect is anti-dilutive. There were no potential dilutive securities at December 31, 2021 and 2020. Fair Value of Financial Instruments The Company adopted the guidance of ASC Topic 820 for fair value measurements which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, inventories, advances to suppliers, prepaid expenses, short-term loans, accounts payable, accrued expenses, advances from customers, VAT and service taxes payable and income taxes payable approximate their fair market value based on the short-term maturity of these instruments. ASC Topic 825-10 “ Financial Instruments The following table summarizes the carrying values of the Company’s financial instruments: December 31, December 31, Current portion of long-term loan $ 1,174,756 $ 4,571,452 Long-term loan 283,860 1,425,475 $ 1,458,616 $ 5,996,927 Government Contribution Plan Pursuant to the laws applicable to PRC law, the Company is required to participate in a government-mandated multi-employer defined contribution plan pursuant to which certain retirement, medical and other welfare benefits are provided to employees. Chinese labor regulations require the Company to pay to the local labor bureau a monthly contribution at a stated contribution rate based on the monthly basic compensation of qualified employees. The relevant local labor bureau is responsible for meeting all retirement benefit obligations; the Company has no further commitments beyond its monthly contribution. Statutory Reserve Pursuant to the laws applicable to the PRC, the Company must make appropriations from after-tax profit to the non-distributable “statutory surplus reserve fund”. Subject to certain cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit until the aggregated appropriations reach 50% of the registered capital (as determined under accounting principles generally accepted in the PRC (“PRC GAAP”) at each year-end). For foreign invested enterprises and joint ventures in the PRC, annual appropriations should be made to the “reserve fund”. For foreign invested enterprises, the annual appropriation for the “reserve fund” cannot be less than 10% of after-tax profits until the aggregated appropriations reach 50% of the registered capital (as determined under PRC GAAP at each year-end). If the Company has accumulated loss from prior periods, the Company is able to use the current period net income after tax to offset against the accumulate loss. Recent Accounting Pronouncement In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (ASU 2016-02) “Leases (Topic 842)”. ASU 2016-02 requires a lessee to recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. ASU 2016-02 is effective for interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. For finance leases, a lessee is required to do the following: ● Recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in the statement of financial position ● Recognize interest on the lease liability separately from amortization of the right-of-use asset in the statement of comprehensive income ● Classify repayments of the principal portion of the lease liability within financing activities and payments of interest on the lease liability and variable lease payments within operating activities in the statement of cash flows. For operating leases, a lessee is required to do the following: ● Recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in the statement of financial position ● Recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term on a generally straight-line basis ● Classify all cash payments within operating activities in the statement of cash flows. In July 2018, the FASB issued Accounting Standards Update No. 2018-11 (ASU 2018-11), which amends ASC 842 so that entities may elect not to recast their comparative periods in transition (the “Comparatives Under 840 Option”). ASU 2018-11 allows entities to change their date of initial application to the beginning of the period of adoption. In doing so, entities would: ● Apply ASC 840 in the comparative periods. ● Provide the disclosures required by ASC 840 for all periods that continue to be presented in accordance with ASC 840. ● Recognize the effects of applying ASC 842 as a cumulative-effect adjustment to retained earnings for the period of adoption. In addition, the FASB also issued a series of amendments to ASU 2016-02 that address the transition methods available and clarify the guidance for lesso

Accounts Receivable

Accounts Receivable	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
ACCOUNTS RECEIVABLE	NOTE 3 – ACCOUNTS RECEIVABLE Accounts receivable consisted of the following: March 31, December 31, 2022 2021 Accounts receivable $ 10,673,848 $ 12,710,362 Less: Allowance for doubtful accounts (1,330,057 ) (1,276,858 ) Total, net $ 9,343,791 $ 11,433,504 The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. After evaluating the collectability of individual receivable balances, the Company did not recognize bad debt allowance for the three months ended March 31, 2022, and 2021. The allowance balance as of March 31, 2022 was carried forward from the prior period. The novel coronavirus epidemic that began in the PRC at the beginning of 2020 has significantly impacted the operation of customers, resulting in delays in collecting outstanding receivables as of March 31, 2022. As of the date of this report, a majority of the Company’s customers have resumed normal operations.	NOTE 3 – ACCOUNTS RECEIVABLE Accounts receivable consisted of the following: December 31, December 31, Accounts receivable $ 12,710,362 $ 14,763,516 Less: Allowance for doubtful accounts (1,276,858 ) (1,307,965 ) Total, net $ 11,433,504 $ 13,455,551 The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. After evaluating the collectability of individual receivable balances, the Company recognized bad debt allowance of $1,276,858 and $1,307,965 for the years ended December 31, 2021 and 2020. The novel coronavirus epidemic that began in the PRC at the beginning of 2020 has significantly impacted the operation of customers, resulting in delays in collecting outstanding receivables as of December 31, 2021. As of the date of this report, a majority of the Company’s customers have resumed normal operations. As of the filing date, a balance of $3,585,710 account receivable out of the total balance as of December 31, 2021 has been collected

Inventories

Inventories	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 4 – INVENTORIES Inventories consisted of the following: March 31, December 31, 2022 2021 Raw materials $ 73,868 $ 51,292 Finished goods 134,483 82,621 Less: Provision for impairment - - Total, net $ 208,351 $ 133,913 The Company did not recognize a loss from inventory impairment for the three months ended March 31, 2022, and 2021.	NOTE 4 – INVENTORIES Inventories consisted of the following: December 31, December 31, Raw materials $ 51,292 $ 48,524 Finished goods 82,621 111,547 Impairment - (12,800 ) Total, net $ 133,913 $ 147,271

Prepayment

Prepayment	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Prepayment [Abstract]
PREPAYMENT	NOTE 5 – PREPAYMENT The prepayment balance of $8,499,244 and $6,805,039 as of March 31, 2022 and December 31, 2021 respectively, represents the advances paid to suppliers for the purchase of raw materials to be delivered in the next operating period.	NOTE 5 – PREPAYMENT The prepayment balance of $6,805,039 as of December 31, 2021 represents the advances paid to suppliers for the purchase of raw materials to be delivered in the next operating period.

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 6 – PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment at March 31, 2022 and December 31, 2021 consisted of: March 31, December 31, 2022 2021 Building $ 3,045,976 $ 3,037,848 Operating equipment 2,989,606 2,981,424 Vehicle 89,372 89,134 Office equipment 100,912 100,851 Apple Orchard 1,113,038 1,110,067 Construction in progress 3,133,542 3,125,180 10,472,446 10,444,504 Less: Accumulated depreciation (3,394,965 ) (3,250,242 ) $ 7,077,481 $ 7,194,262 For the three months ended March 31, 2022 and 2021, depreciation expense amounted to $135,811 and $105,258, respectively. Depreciation is not taken during the period of construction or equipment installation. Upon completion of the installation of manufacturing equipment or any construction in progress, construction in progress balances will be classified to their respective property and equipment category. The construction in progress of $3,133,542 represents the investment of a black goat processing plant located in Shuangbai County, Chuxiong City, Yunnan Province, PRC.	NOTE 6 – PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment at December 31, 2021 and 2020 consisted of: December 31, December 31, 2021 2020 Building $ 3,037,848 $ 2,949,493 Operating equipment 2,981,424 2,758,704 Vehicle 89,134 86,828 Office equipment 100,851 26,783 Apple Orchard 1,110,067 1,041,377 Construction in progress 3,125,180 1,829,057 10,444,504 8,692,242 Less: Accumulated depreciation (3,250,242 ) (2,425,499 ) $ 7,194,262 $ 6,266,743 For the years ended December 31, 2021 and 2020, depreciation expense amounted to $510,498 and $785,893, respectively. Depreciation is not taken during the period of construction or equipment installation. Upon completion of the installation of manufacturing equipment or any construction in progress, construction in progress balances will be classified to their respective property and equipment category. The construction in progress of $3,125,180 represents the investment of a black goat processing plant located in Shuangbai County, Chuxiong City, Yunnan Province, PRC.

Right of Use Assets

Right of Use Assets	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
RIGHT OF USE ASSETS	NOTE 7 – RIGHT OF USE ASSETS The total balance of $1,279,404 as of March 31, 2022 represents the net value of two industrial land use rights located in Weihai City, Shandong Province, and Chuxiong City, Yunnan Province. The total cost of land use rights is $1,482,846 and the accumulated amortization is $203,442.	NOTE 7 – RIGHT OF USE ASSETS The total balance of $1,284,319 as of December 31, 2021 represents the net value of two industrial land use rights located in Weihai City, Shandong Province, and Chuxiong City, Yunnan Province. The total cost of land use rights is $1,448,783 and the accumulated amortization is $164,464.

Deferred Tax Assets, Net

Deferred Tax Assets, Net	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Deferred Tax Asset Net [Abstract]
DEFERRED TAX ASSETS, NET	NOTE 8 – DEFERRED TAX ASSETS, NET The components of the deferred tax assets are as follows: March 31, December 31, 2022 2021 Deferred tax assets, non-current Deficit carried-forward $ 87,441, $ 87,438 Allowance 176,060 175,360 Deferred tax assets 263,501 262,798 Less: valuation allowance - - Deferred tax assets, non-current $ 263,501 $ 262,798 Deferred taxation is calculated under the liability method in respect of taxation effect arising from all timing differences, which are expected with reasonable probability to realize in the foreseeable future. The Company’s subsidiary registered in the PRC is subject to income taxes within the PRC at the applicable tax rate.	NOTE 8 – DEFERRED TAX ASSETS, NET The components of the deferred tax assets are as follows: December 31, December 31, Deferred tax assets, non-current 2021 2020 Deficit carried-forward $ 87,438 $ 20,600 Allowance 175,360 434,248 Deferred tax assets 262,798 454,848 Less: valuation allowance - - Deferred tax assets, non-current $ 262,798 $ 454,848 Deferred taxation is calculated under the liability method in respect of taxation effect arising from all timing differences, which are expected with reasonable probability to realize in the foreseeable future. The Company’s subsidiary registered in the PRC is subject to income taxes within the PRC at the applicable tax rate.

Loans Payable

Loans Payable	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
LOANS PAYABLE	NOTE 9 – LOANS PAYABLE Long-term loan and current portion of long-term loan consisted of the following: March 31, December 31, 2022 2021 Loan payable to Rushan City Rural Credit Union, annual interest 8.7875%, due by July 18, 2022. $ 1,170,803 $ 1,174,756 Long-term loans due to individuals and entities without interest 18,134 283,860 1,188,937 1,458,616 Current portion of long-term loans payable 1,170,803 1,174,756 Total, net $ 18,134 $ 283,860 As of March 31, 2022, the Company’s future loan obligations according to the terms of the loan agreement are as follows: within 1 year $ 1,170,803 1-2 years 18,134 3 years - Total $ 1,188,937 The Company recognized interest expenses of $43,267 and $16,838 for the three months ended March 31, 2022 and 2021, respectively.	NOTE 9 – LOANS As of December 31, 2020, current portion of long-term loans refers to $4,571,452 due to Agricultural Bank of China (“ABC”), which is collateralized with land use rights and guaranteed by Mr. Lirong Wang, the CEO and fully settled as of December 31, 2021. The Company has been in “default” with the loan payable to ABC. The bank has taken legal action against the Company and on April 26, 2020, the bank has been awarded a judgment by the PRC courts for $5,609,770 (RMB 36,683,409). This amount has been settled in April 2021 upon completion of the auction sale of the collateralized land use right and related building in Shanghai city. The loan agreement was entered into between Agricultural Bank of China (“ABC”) and Shanghai Zongbao Environment Company Engineering Co., Ltd. (“Zongbao”), a subsidiary of the VIE, on October 29, 2014 (the “Loan Agreement”) for a total loan amount of RMB 45 Million (approximately US$6.43 million) at a floating interest rate of 20% premium to the base rate published by the People’s Bank of China for loans of the same tenure and same loan grade per annum (the “Loan”). The loan was given as part of a project financing for the construction of production facility and the development of our fertilizer business. Pursuant to the Loan Agreement, Zongbao was obligated to make repayments based on the following schedule: ● RMB 2 million on August 25, 2016, ● RMB 3 million on February 25, 2017, ● RMB 5 million on August 25, 2017, ● RMB 5 million on February 25, 2018, ● RMB 8 million on August 25, 2018, ● RMB 10 million on February 25, 2019, ● RMB 12 million on September 25, 2019. Zongbao repaid the loan as scheduled through September 30, 2017 (total RMB 10 Million). However, a local government policy was later implemented in the Industrial Park where the Company’s then newly-built facility is located. Because the Industrial Park shifted its focus to concentrate on businesses relating to food production, machinery and renewable energy, Company’s organic fertilizer business was not permitted. It is very common for China and large cities such as Shanghai to implement such sudden policy change to promote the development of industrial park characteristics. Because of this regulatory change and Company’s inability to satisfy the use of proceeds based on the new policy, Agricultural Bank of China initiated on the “default” of the Loan Agreement and commenced legal action against Zongbao and its guarantors on January 18, 2018 to demand early repayment of the remaining RMB 35 Million. In addition, as a condition of the loan, if the borrower fails to repay the principal of the loan within the time limit specified in the contract, the interest on the overdue loan will rise by 50%. If the borrower’s default causes the creditor to resort to litigation and other methods to realize the creditor’s rights, the lender’s attorney fees, travel expenses, and other enforcement fees shall be borne by the borrower. The land and production facility of Zongbao was collateralized to secure the loan. In addition, the Loan Agreement was guaranteed personally by Mr. Lirong Wang (as the legal representative) and affiliated entities, Shanghai Muliang Industrial Co., Ltd., and Weihai Fukang Biological Fertilizer Co., Ltd. (“Weihai Fukang”). It is a common practice in China for the banks to demand a personal guarantee for these types of financing. As of December 31, 2021, the amount of $283,860 represents the long-term loan owed to Ms. Hui Song. The amount owed to Ms. Hui Song is non-interest bearing, unsecured, and is expected to be due more than one year afterward. Long-term loan and current portion of long-term loan consisted of the following: December 31, December 31, 2021 2020 Loan payable to Agricultural Bank of China, annual interest rate ranges from 6% to 7.2% $ - $ 4,571,452 Loan payable to Rushan City Rural Credit Union, annual interest 8.7875%, due by July 18, 2022. 1,174,756 1,144,363 Long-term loans due to individuals and entities without interest 283,860 281,112 1,458,616 5,996,927 Current portion of long-term loans payable 1,174,756 4,571,452 Total, net $ 283,860 $ 1,425,475 As of December 31, 2021, the Company’s future loan obligations according to the terms of the loan agreement are as follows: Year 1 $ 1,174,756 Year 2 283,860 Total $ 1,458,616 The Company recognized interest expenses of $164,450 and $700,030 for the years ended December 31, 2021 and 2020, respectively.

Stockholders Equity

Stockholders Equity	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
STOCKHOLDERS EQUITY	NOTE 10 – STOCKHOLDERS EQUITY Authorized Stock The Company has authorized 500,000,000 common shares with a par value of $0.0001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. On April 5, 2019, the Company filed a Certificate of Amendment to our Articles of Incorporation with the Secretary of State of the State of Nevada to reflect the creation of Blank Check Preferred Stock. As a result, the capital stock of the Company consisted of 500,000,000 shares of common stock, $0.0001 par value, and 100,000,000 shares of blank check preferred stock after the filling. On October 30, 2019, 30,000,000 shares were designated to be Series A Preferred Stock out of the 100,000,000 shares of blank check preferred stock. Common Share Issuances On June 29, 2018, the outstanding amount of $326,348 due to Mr. Wang, CEO, and Chairman of the Company, was converted into 43,200 shares of Common Shares at $ 7.55 per share. On June 29, 2018, the Company issued 298,518 common shares of the Company at $7.55 for proceeds of $2,255,111 to Mr. Wang, CEO, and Chairman of the Company. On April 4, 2019, the Company’s Board of Directors and majority shareholder approved a 5 to 1 reverse stock split of all of the issued and outstanding shares of the Company’s common stock (the “Reverse Stock Split”). No fractional shares of Common Stock will be issued as a result of the reverse stock split. The Stock Split does not affect the par value or the number of authorized shares of the Company’s common stock. On April 16, 2019, the Company filed a Certificate of Change to our Articles of Incorporation with the Secretary of State of the State of Nevada to reflect the Reverse stock Split. The reverse stock split took effect on May 7, 2019. The common shares outstanding have been retroactively restated to reflect the reverse stock split. On October 10, 2019, and November 1, 2019, the Company issued a total of 19,000,000 shares of Series A Preferred Stock to Mr. Wang, the CEO and Chairman of the Company, in exchange for 19,000,000 shares of common stock beneficially owned by him. Following the transaction, 19,000,000 shares of common stock were canceled and returned to treasury. On June 19, 2020, Muliang Viagoo Technology Inc. entered into a Share Exchange Agreement with Viagoo Pte Ltd. (“Viagoo”) and all the shareholders of Viagoo for the acquisition of 100% equity interest of Viagoo. Pursuant to the Share Exchange Agreement, Muliang shall purchase from Viagoo Shareholders all of Viagoo Shareholder’s right, title and interest in and to the Viagoo’s capital stock. The aggregate purchase price for the Shares was US$2,830,800, paid in 1,011,000 shares of the Company’s restricted common stock, valued at $2.80 per share. On June 28, 2020, the Company issued 50,000 of restricted common stock as the compensation for Shaw Cheng “David” Chong, the new Chief Financial Officer of the Company. On December 29, 2020, the Company issued 100,000 restricted common stock to two investors for US$280,000, valued at $2.80 per share. As of the date of this report, there were 38,502,954 shares of common stock outstanding. Blank Check Preferred Stock On April 4, 2019, the Company’s Board of Directors and majority shareholder approved the creation of one hundred million (100,000,000) shares of Blank Check Preferred Stock, $0.0001 par value. To the fullest extent permitted by the laws of the State of Nevada, as the same now exists or may hereafter be amended or supplemented, the Board of Directors may fix and determine the designations, rights, preferences, or other variations of each class or series within each class of preferred stock of the Company. The Company may issue the shares of stock for such consideration as may be fixed by the Board of Directors. On April 5, 2019, the Company filed a Certificate of Amendment to the Articles of Incorporation with the Secretary of State of the State of Nevada to authorize the creation of Blank Check Preferred Stock. On October 30, 2019, 30,000,000 shares were designated to be Series A Preferred Stock out of the 100,000,000 shares of blank check preferred stock. Series A Preferred Stock On October 30, 2019, the Company’s Board of Directors and majority shareholder approved to designate 30,000,000 shares as Series A Preferred Stock out of the 100,000,000 shares of blank check preferred stock, which the preferences and relative and other rights, and the qualifications, limitations or restrictions thereof, shall be set forth in the discussion below under the “Series A Preferred Stock.” A certificate of designation for the Series A Preferred Stock was filed with the Secretary of State of the State of Nevada on October 30, 2019. The holders of Series A Preferred Stock shall not be entitled to receive dividends of any kind. The Series A Preferred Stock shall not be subject to conversion into Common Stock or other equity authorized to be issued by the Corporation. The holders of the issued and outstanding shares of Series A Preferred Stock shall have voting rights equal to ten (10) shares of Common Stock for each share of Series A Preferred Stock. On November 1, 2019, the Company issued a total of 19,000,000 shares of Series A Preferred Stock to Mr. Wang, the CEO and Chairman of the Company, in exchange for 19,000,000 shares of common stock beneficially owned by him. Following the transaction, 19,000,000 shares of common stock were canceled and returned to the treasury. As of the filing date, there were 19,000,000 shares of Series A Preferred Stock issued outstanding.	NOTE 10 – STOCKHOLDERS EQUITY Authorized Stock The Company has authorized 500,000,000 common shares with a par value of $0.0001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. On April 5, 2019, the Company filed a Certificate of Amendment to our Articles of Incorporation with the Secretary of State of the State of Nevada to reflect the creation of Blank Check Preferred Stock. As a result, the capital stock of the Company consisted of 500,000,000 shares of common stock, $0.0001 par value, and 100,000,000 shares of blank check preferred stock after the filling. On October 30, 2019, 30,000,000 shares were designated to be Series A Preferred Stock out of the 100,000,000 shares of blank check preferred stock. Common Share Issuances On June 29, 2018, the outstanding amount $326,348 due to Mr. Wang, CEO and Chairman of the Company, were converted into 43,200 shares of Common Shares at $ 7.55 per share. On June 29, 2018 the Company issued 298,518 common shares of the Company at $7.55 for proceeds of $2,255,111 to Mr. Wang, CEO and Chairman of the Company. On April 4, 2019, the Company’s Board of Directors and majority shareholder approved a 5 to 1 reverse stock split of all of the issued and outstanding shares of the Company’s common stock (the “Reverse Stock Split”). No fractional shares of Common Stock will be issued as a result of the reverse stock split. The Stock Split does not affect the par value or the number of authorized shares of the Company’s common stock. On April 16, 2019, the Company filed a Certificate of Change to our Articles of Incorporation with the Secretary of State of the State of Nevada to reflect the Reverse stock Split. The reverse stock split took effect on May 7, 2019 The common shares outstanding have been retroactively restated to reflect the reverse stock split. On October 10, 2019 and November 1, 2019, the Company issued a total of 19,000,000 shares of Series A Preferred Stock to Mr. Wang, the CEO and Chairman of the Company, in exchange for 19,000,000 shares of common stock beneficially owned by him. Following the transaction, 19,000,000 shares of common stock were cancelled and returned to treasury. On June 19, 2020, Muliang Viagoo Technology Inc. entered into a Share Exchange Agreement with Viagoo Pte Ltd. (“Viagoo”) and all the shareholders of Viagoo for the acquisition of 100% equity interest of Viagoo. Pursuant to the Share Exchange Agreement, Muliang shall purchase from Viagoo Shareholders all of Viagoo Shareholder’s right, title and interest in and to the Viagoo’s capital stock. The aggregate purchase price for the Shares was US$2,830,800, paid in 1,011,000 shares of the Company’s restricted common stock, valued at $2.80 per share. On June 28, 2020, the Company issued 50,000 of restricted common stock as the compensation for Shaw Cheng “David” Chong, the new Chief Financial Officer of the Company. On December 29, 2020, the Company issued 100,000 of restricted common stock to two investors for US$280,000 valued at $2.80 per share. As of the date of this report, there were 38,502,954 shares of common stock outstanding. Blank Check Preferred Stock On April 4, 2019, the Company’s Board of Directors and majority shareholder approved creation of one hundred million (100,000,000) shares of Blank Check Preferred Stock, $0.0001 par value. To the fullest extent permitted by the laws of the State of Nevada, as the same now exists or may hereafter be amended or supplemented, the Board of Directors may fix and determine the designations, rights, preferences or other variations of each class or series within each class of preferred stock of the Company. The Company may issue the shares of stock for such consideration as may be fixed by the Board of Directors. On April 5, 2019, the Company filed a Certificate of Amendment to the Articles of Incorporation with the Secretary of State of the State of Nevada to authorize the creation of Blank Check Preferred Stock. On October 30, 2019, 30,000,000 shares were designated to be Series A Preferred Stock out of the 100,000,000 shares of blank check preferred stock. Series A Preferred Stock On October 30, 2019, the Company’s Board of Directors and majority shareholder approved to designate 30,000,000 shares as Series A Preferred Stock out of the 100,000,000 shares of blank check preferred stock, which the preferences and relative and other rights, and the qualifications, limitations or restrictions thereof, shall be set forth in the discussion below under the “Series A Preferred Stock”. A certificate of designation for the Series A Preferred Stock was filed with the Secretary of the State of the State of Nevada on October 30, 2019. The holders of Series A Preferred Stock shall not be entitled to receive dividends of any kind. The Series A Preferred Stock shall not be subject to conversion into Common Stock or other equity authorized to be issued by the Corporation. The holders of the issued and outstanding shares of Series A Preferred Stock shall have voting rights equal to ten (10) shares of Common Stock for each share of Series A Preferred Stock. On November 1, 2019, the Company issued a total of 19,000,000 shares of Series A Preferred Stock to Mr. Wang, the CEO and Chairman of the Company, in exchange for 19,000,000 shares of common stock beneficially owned by him. Following the transaction, 19,000,000 shares of common stock were cancelled and returned to treasury. As of the filling date, there were 19,000,000 shares of Series A Preferred Stock issued outstanding.

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 – RELATED PARTY TRANSACTIONS *Due from related parties The due from related parties balance of $792,708 represents the receivable from Company. For the three months ended March 31, 2022, the Company borrowed $175,304 from Mr. Lirong Wang, and repaid $99,317. For the three months ended March 31, 2021, the Company borrowed $320,604 from Mr. Lirong Wang, and repaid $257,451. These advances are due on demand, non-interest bearing, and unsecured unless further disclosed. *Due to related parties Outstanding balance due to Ms. Xueying Sheng and Mr. Guohua Lin below are advances to the Company as working capital. These advances are due on demand, non-interest bearing, and unsecured, unless further disclosed. March 31, December 31, 2022 2021 Relationship Ms. Xueying Sheng 103,272 103,390 Controller/Accounting Manager of the Company Mr. Guohua Lin 57,387 58,039 Senior management / One of the Company’s shareholders Total 160,659 161,429 For the three months ended March 31, 2022, the Company borrowed $2,837 from Mr. Guohua Lin, and repaid $3,489. For the three months ended March 31, 2021, the Company borrowed $3,061 from Mr. Guohua Lin, and repaid $4,863. For the three months ended March 31, 2022, the Company borrowed $276 from Ms. Xueying Sheng and repaid $394. For the three months ended March 31, 2021, the Company borrowed $3,439 from Ms. Xueying Sheng and repaid $2,088.	NOTE 11 – RELATED PARTY TRANSACTIONS *Due from related parties The due from related parties balance of $716,721 represents the receivable from Company. For the year ended December 31, 2021, the Company borrowed $4,909,854 from Mr. Lirong Wang, and repaid $3,037,704. For the year ended December 31, 2020, the Company borrowed $2,748,129 from Mr. Lirong Wang, and repaid $3,164,170. These advances are due on demand, non-interest bearing, and unsecured unless further disclosed. *Due to related parties Outstanding balance due to Ms. Xueying Sheng and Mr. Guohua Lin below are advances to the Company as working capital. These advances are due on demand, non-interest bearing, and unsecured, unless further disclosed. December 31, December 31, 2021 2020 Relationship Ms. Xueying Sheng 103,390 97,587 Controller/Accounting Manager of the Company Mr. Guohua Lin 58,039 55,783 Senior management / One of the Company’s shareholders Total 161,429 153,370 For the year ended December 31, 2021, the Company borrowed $11,663 from Mr. Guohua Lin, and repaid $9,406. For the year ended December 31, 2020, the Company borrowed $53,694 from Mr. Guohua Lin, and repaid $29,581. For the year ended December 31, 2021, the Company borrowed $18,605 from Ms. Xueying Sheng and repaid $12,803. For the year ended December 31, 2020, the Company borrowed $71,158 from Ms. Xueying Sheng and repaid $89,524.

Concentrations

Concentrations	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 12 – CONCENTRATIONS Customer Concentrations The following table sets forth information as to each customer that accounted for 10% or more of the Company’s revenues for the three months ended March 31, 2022, and 2021. For the three months ended March 31, Customer 2022 2021 Amount % Amount % A 980,222 43 % 507,094 36 % B 875,327 38 % 602,904 43 % Supplier Concentrations The following table sets forth information as to each supplier that accounted for 10% or more of the Company’s purchase for the three months ended March 31, 2022 and 2021. For the three months ended March 31, Suppliers 2022 2021 Amount % Amount % A N/A N/A 511,150 69 % B 725,439 82 % N/A N/A C 122,474 14 % 134,063 18 % Credit Risks The Company’s operations are carried out in the PRC. Accordingly, the Company’s business, financial condition, and results of operations may be influenced by the PRC’s political, economic, and legal environment and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things. Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. Substantially all of the Company’s cash is maintained with state-owned banks within the PRC, and none of these deposits are covered by insurance. As a result, the Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts. A significant portion of the Company’s sales are credit sales which are primarily to customers whose ability to pay is dependent upon the industry economics prevailing in these areas; however, concentrations of credit risk with respect to trade accounts receivables is limited due to generally short payment terms. The Company also performs ongoing credit evaluations of its customers to help further reduce credit risk. On March 31, 2022, and December 31, 2021, the Company’s cash balances by geographic area were as follows: March 31, December 31, China $ 2,947 11 % $ 31,787 84 % Singapore 32,741 89 % 6,226 16 % Total cash and cash equivalents $ 35,688 100 % $ 38,013 100 %	NOTE 12 – CONCENTRATIONS Customers Concentrations The following table sets forth information as to each customer that accounted for 10% or more of the Company’s revenues for the years ended December 31, 2021 and 2020. For the year ended December 31, 2021 2020 Customer Amount % Amount % Guangzhou Lvxing Organic Agricultural Products Co., Ltd 3,521,542 36 % 2,597,402 36 % Guangzhou Xianshangge Trading Co., Ltd 3,414,994 35 % 3,011,449 42 % Suppliers Concentrations The following table sets forth information as to each supplier that accounted for 10% or more of the Company’s purchase for the years ended December 31, 2021 and 2020. For the year ended December 31, 2021 2020 Suppliers Amount % Amount % A 977,168 19 % N/A N/A B 913,496 18 % 2,618,036 35 % C 837,216 16 % N/A N/A D 623,261 12 % 725,566 10 % E 621,401 12 % N/A N/A Credit Risks The Company’s operations are carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things. Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. Substantially all of the Company’s cash is maintained with state-owned banks within the PRC, and none of these deposits are covered by insurance. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts. A significant portion of the Company’s sales are credit sales which are primarily to customers whose ability to pay is dependent upon the industry economics prevailing in these areas; however, concentrations of credit risk with respect to trade accounts receivables is limited due to generally short payment terms. The Company also performs ongoing credit evaluations of its customers to help further reduce credit risk. At December 31, 2021 and 2020, the Company’s cash balances by geographic area were as follows: December 31, December 31, 2021 2020 United States $ - - % $ - - % China 31,787 84 % 340,381 98 % Singapore 6,226 16 % 8,453 2 % Total cash and cash equivalents $ 38,013 100 % $ 348,834 100 %

Income Taxes

Income Taxes	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 13 – INCOME TAXES United States Muliang Viagoo was established in the State of Nevada in the United States and is subject to Nevada State and US Federal tax laws. Muliang Viagoo has approximately $102,000 of unused net operating losses (“NOLs”) available for carrying forward to future years for U.S. federal income tax reporting purposes. The benefit from the carry forward of such NOLs will begin expiring during the year ended December 31, 2034. Because United States tax laws limit the time during which NOL carry forwards may be applied against future taxable income, the Company may be unable to take full advantage of its NOLs for federal income tax purposes should the Company generate taxable income. Further, the benefit from utilization of NOL carry forwards could be subject to limitations due to material ownership changes that could occur in the Company as it continues to raise additional capital. Based on such limitations, the Company has significant NOLs for which realization of tax benefits is uncertain. On December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (the “Act”) resulting in significant modifications to existing law. The Company has considered the accounting impact of the effects of the Act during the year ended December 31, 2018 including a reduction in the corporate tax rate from 34% to 21% among other changes. Hong Kong Muliang HK is established in Hong Kong, and its income is subject to a 16.5% profit tax rate for income sourced within the Special Administrative Region. For the six months ended June 30, 2021 and 2020, Muliang HK did not earn any income derived in Hong Kong, and therefore was not subject to Hong Kong Profits Tax. Singapore Viagoo is incorporated in Singapore where tax is levied on profits at rate of 17.0%. Singapore uses a territorial tax system. Post-tax profit distributions (i.e., dividends) to shareholders are tax-free. Singapore does not tax on capital gains. China, PRC Shanghai Mufeng and its subsidiaries Muliang Industry, Zongbao, Zongbao Cangzhou, Muliang Sales, Fukang, Agritech Development, Zhongliang, Heilongjiang and Yunnan Muliang are established in China and its income is subject to income tax rate of 25%. The reconciliation of effective income tax rate as follows: For the Three Months Ended March 31, March 31, 2022 2021 US Statutory income tax rate 21 % 21 % Valuation allowance (21 )% (21 )% Total - - Accounting for Uncertainty in Income Taxes The tax authority of the PRC government conducts periodic and ad hoc tax filing reviews on business enterprises operating in the PRC after those enterprises complete their relevant tax filings. Therefore, the Company’s PRC entities’ tax filings results are subject to change. Therefore, it is uncertain whether the PRC tax authority may take different views about the Company’s PRC entities’ tax filings, which may lead to additional tax liabilities. ASC 740 requires recognition and measurement of uncertain income tax positions using a “more-likely-than-not” approach. Accordingly, the management evaluated the Company’s tax positions and concluded that no provision for uncertainty in income taxes was necessary as of March 31, 2022, and December 31, 2021. The provision for income taxes consists of the following: For the Three Months Ended 2022 2021 Current $ 5,466 $ - Deferred - - Total $ 5,466 $ -	NOTE 13 – INCOME TAXES United States Muliang Viagoo is established in the State of Nevada in the United States and is subject to Nevada State and US Federal tax laws. Muliang Viagoo has approximately $948,348 of unused net operating losses (“NOLs”) available for carrying forward to future years for U.S. federal income tax reporting purposes. The benefit from the carry forward of such NOLs will begin expiring during the year ended December 31, 2034. Because United States tax laws limit the time during which NOL carry forwards may be applied against future taxable income, the Company may be unable to take full advantage of its NOLs for federal income tax purposes should the Company generate taxable income. Further, the benefit from utilization of NOL carry forwards could be subject to limitations due to material ownership changes that could occur in the Company as it continues to raise additional capital. Based on such limitations, the Company has significant NOLs for which realization of tax benefits is uncertain. On December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (the “Act”) resulting in significant modifications to existing law. The Company has considered the accounting impact of the effects of the Act during the year ended December 31, 2018 including a reduction in the corporate tax rate from 34% to 21% among other changes. Hong Kong Muliang HK is established in Hong Kong and its income is subject to a 16.5% profit tax rate for income sourced within the Special Administrative Region. For the years ended December 31, 2021 and 2020, Muliang HK did not earn any income derived in Hong Kong, and therefore was not subject to Hong Kong Profits Tax. Singapore Viagoo is incorporated in Singapore where tax is levied on profits at rate of 17.0%. Singapore uses a territorial tax system. Post-tax profit distributions (i.e. dividends) to shareholders are tax-free. Singapore does not tax on capital gains. China, PRC Shanghai Mufeng and its subsidiaries Muliang Industry, Zongbao, Zongbao Cangzhou, Muliang Sales, Fukang, Agritech Development, Zhonglian, Heilongjiang and Yunnan Muliang are established in China and its income is subject to income tax rate of 25%. The reconciliation of effective income tax rate as follows: For the Years Ended December 31, December 31, 2021 2020 US Statutory income tax rate 21.00 % 21.00 % PRC income tax adjustment 4.00 % 4.00 % Valuation allowance (28.03 )% (73.38 )% Effect of expenses not deductible for tax purpose 0.00 % 0.00 % Effect of income tax exemptions and reliefs 0.00 % 0.00 % Others (5.40 )% (19.14 )% Total (8.43 )% (67.53 )% The provision for income taxes consists of the following: For the Years Ended 2021 2020 Current $ 22,931 $ 34,253 Deferred 192,050 (429,232) Total $ 214,981 $ (394,979) Accounting for Uncertainty in Income Taxes The tax authority of the PRC government conducts periodic and ad hoc tax filing reviews on business enterprises operating in the PRC after those enterprises complete their relevant tax filings. Therefore, the Company’s PRC entities’ tax filings results are subject to change. It is therefore uncertain as to whether the PRC tax authority may take different views about the Company’s PRC entities’ tax filings, which may lead to additional tax liabilities. ASC 740 requires recognition and measurement of uncertain income tax positions using a “more-likely-than-not” approach. The management evaluated the Company’s tax positions and concluded that no provision for uncertainty in income taxes was necessary as of December 31, 2021 and 2020.

Business Segments

Business Segments	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
BUSINESS SEGMENTS	NOTE 14 – BUSINESS SEGMENTS The revenues and cost of goods sold from operation consist of the following: Revenues Cost of Sales For the Three Months For the Three Months March 31, March 31, March 31, March 31, 2022 2021 2022 2021 Fertilizer sales $ 1,545,208 $ 1,384,814 $ 871,690 $ 803,229 Logistic 754,867 184,154 318,582 97,523 Others - 119 - 89 Total $ 2,300,075 $ 1,569,087 $ 1,190,272 $ 900,841

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS The Company has evaluated subsequent events that have occurred after the balance sheet date but before the financial statements are issued. Based on this evaluation, the Company concluded that subsequent to March 31, 2022 but prior to May 16, 2022, the date the financial statements were available to be issued, there was no subsequent event that would require disclosure to or adjustment to the financial statements other than the ones disclosed above.	NOTE 14 – SUBSEQUENT EVENTS The Company has evaluated subsequent events that have occurred after the balance sheet date but before the financial statements are issued. Based on this evaluation, the Company concluded that subsequent to December 31, 2021 but prior to March 31, 2022, the date the financial statements were available to be issued, there was no subsequent event that would require disclosure to or adjustment to the financial statements other than the ones disclosed above.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with US GAAP. However, the basis of accounting differs from that used in the statutory accounts of the Company, which are prepared in accordance with the accounting principles of the PRC (“PRC GAAP”). Therefore, the differences between US GAAP and PRC GAAP have been adjusted in these consolidated financial statements. The Company’s functional currency is the Chinese Renminbi (“RMB”); however, the accompanying consolidated financial statements have been translated and presented in United States Dollars (“USD”).	Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with US GAAP. The basis of accounting differs from that used in the statutory accounts of the Company, which are prepared in accordance with the accounting principles of the PRC (“PRC GAAP”). The differences between US GAAP and PRC GAAP have been adjusted in these consolidated financial statements. The Company’s functional currency is the Chinese Renminbi (“RMB”) and Singapore dollar(“SGD”); however, the accompanying consolidated financial statements have been translated and presented in United States Dollars (“USD”).
Interim Financial Statements	Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) applicable to interim financial information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of the Securities and Exchange Commission. Accordingly, they do not include all of the information and disclosure required by accounting principles generally accepted in the United States of America for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim periods have been included. These interim financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2021. Not all disclosures required by generally accepted accounting principles for annual financial statements are presented. The interim financial statements follow the same accounting policies and methods of computations as the audited financial statements for the year ended December 31, 2021.
Use of Estimates	Use of Estimates The preparation of these financial statements in conformity with generally accepted accounting principles requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and various other assumptions that are reasonable under the circumstances. Accordingly, actual results may differ from these estimates. Significant estimates include the useful lives of property and equipment, land use rights, assumptions used in assessing the collectability of receivables, and impairment for long-term assets.	Use of Estimates The preparation of these financial statements in conformity with generally accepted accounting principles requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may differ from these estimates. Significant estimates include the useful lives of property and equipment, land use rights, assumptions used in assessing collectability of receivables and impairment for long-term assets.
Basis of Consolidation	Basis of Consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries and consolidated VIEs, including the VIEs’ subsidiaries, for which Muliang Viagoo is the primary beneficiary. All transactions and balances among the Company, its subsidiaries, the VIEs and the VIEs’ subsidiaries have been eliminated upon consolidation. As PRC laws and regulations welcome to invest in organic fertilizer industry businesses, Muliang Viagoo operates its fertilizer business in the PRC through Muliang Industry and its subsidiaries, which are collectively referred as the “WFOEs”. By entering into a series of agreements (the “VIE Agreements”), Muliang Viagoo, through WFOEs, obtained control over Muliang Industry and its subsidiaries (collectively referred as “VIEs”). The VIE Agreements enable Muliang Viagoo to (1) have power to direct the activities that most significantly affect the economic performance of the VIEs, and (2) receive the economic benefits of the VIEs that could be significant to the VIEs. Accordingly, Muliang Viagoo is considered the primary beneficiary of the VIEs and has consolidated the VIEs’ financial results of operations, assets and liabilities in Muliang Viagoo’s consolidated financial statements. In making the conclusion that Muliang Viagoo is the primary beneficiary of the VIEs, Muliang Viagoo’s rights under the Power of Attorney also provide Muliang Viagoo’s abilities to direct the activities that most significantly impact the VIEs’ economic performance. Muliang Viagoo also believes that this ability to exercise control ensures that the VIEs will continue to execute and renew the Master Exclusive Service Agreement and pay service fees to Muliang Viagoo. By charging service fees to be determined and adjusted at the sole discretion of Muliang Viagoo, and by ensuring that the Master Exclusive Service Agreement is executed and remains effective, Muliang Viagoo has the rights to receive substantially all of the economic benefits from the VIEs. Details of the VIE financials, are set forth below: As of March 31, As of December 31, Current assets $ 18,739,702 $ 18,972,383 Non-current assets 8,846,612 8,995,363 Total Assets 27,586,314 27,967,746 Current liabilities 12,230,072 12,794,076 Non-current liabilities 152,821 422,480 Total liabilities 12,382,893 13,216,556 Total shareholders’ equity (deficit) $ 15,203,421 $ 14,751,190 For three months ended 2022 2021 Net income $ 412,526 $ 359,484 Net cash provided by (used in) operating activities 261,920 1,007,986 Net cash provided by (used in) investment activities - - Net cash provided by (used in) financing activities $ (265,213 ) $ 14,251 VIE Agreements that were entered to give Muliang Viagoo effective control over the VIEs include: Voting Rights Proxy Agreement and Irrevocable Power of Attorney Under which each shareholder of the VIEs grant to any person designated by WFOEs to act as its attorney-in-fact to exercise all shareholder rights under PRC law and the relevant articles of association, including but not limited to, appointing directors, supervisors and officers of the VIEs as well as the right to sell, transfer, pledge and dispose all or a portion of the equity interest held by such shareholders of the VIEs. The proxy and power of attorney agreements will remain effective as long as WFOEs exist. The shareholders of the VIEs do not have the right to terminate the proxy agreements or revoke the appointment of the attorney-in-fact without written consent of the WFOEs. Exclusive Option Agreement Under which each shareholder of the VIEs granted 9F or any third party designated by 9F the exclusive and irrevocable right to purchase from such shareholders of the VIEs, to the extent permitted by PRC law and regulations, all or part of their respective equity interests in the VIEs for a purchase price equal to the registered capital. The shareholders of the VIEs will then return the purchase price to 9F or any third party designated by 9F after the option is exercised. 9F may transfer all or part of its option to a third party at its own option. The VIEs and its shareholders agree that without prior written consent of 9F, they may not transfer or otherwise dispose the equity interests or declare any dividends. The restated option agreement will remain effective until 9F or any third party designated by 9F acquires all equity interest of the VIEs. Spousal Consent The spouse of each shareholder of the VIEs has entered into a spousal consent letter to acknowledge that he or she consents to the disposition of the equity interests held by his or her spouse in the VIEs in accordance with the exclusive option agreement, the power of attorney and the equity pledge agreement regarding VIE structure described above, and any other supplemental agreement(s) may be consented by his or her spouse from time to time. Each such spouse further agrees that he or she will not take any action or raise any claim to interfere with the arrangements contemplated under the mentioned agreements. In addition, each such spouse further acknowledges that any right or interest in the equity interests held by his or her spouse in the VIEs do not constitute property jointly owned with his or her spouse and each such spouse unconditionally and irrevocably waives any right or interest in such equity interests. Loan Agreement Pursuant to the loan agreements between WFOEs and each shareholder of the VIEs, WFOEs extended loans to the shareholders of the VIEs, who had contributed the loan principal to the VIEs as registered capital. The shareholders of VIEs may repay the loans only by transferring their respective equity interests in VIEs to 9F Inc. or its designated person(s) pursuant to the exclusive option agreements. These loan agreements will remain effective until the date of full performance by the parties of their respective obligations thereunder. VIE Agreements that enables Muliang Viagoo to receive substantially all of the economic benefits from the VIEs include: Equity Interest Pledge Agreement Pursuant to equity interest pledge agreement, each shareholder of the VIEs has pledged all of his or her equity interest held in the VIEs to WFOEs to secure the performance by VIEs and their shareholders of their respective obligations under the contractual arrangements, including the payments due to WFOEs for services provided. In the event that the VIEs breach any obligations under these agreements, WFOEs as the pledgees, will be entitled to request immediate disposal of the pledged equity interests and have priority to be compensated by the proceeds from the disposal of the pledged equity interests. The shareholders of the VIEs shall not transfer their equity interests or create or permit to be created any pledges without the prior written consent of WFOEs. The equity interest pledge agreement will remain valid until the master exclusive service agreement and the relevant exclusive option agreements and proxy and power of attorney agreements, expire or terminate. Master Exclusive Service Agreement Pursuant to exclusive service agreement, WFOEs have the exclusive right to provide the VIEs with technical support, consulting services and other services. WFOEs shall exclusively own any intellectual property arising from the performance of the agreement. During the term of this agreement, the VIEs may not accept any services covered by this agreement provided by any third party. The VIEs agree to pay service fees to be determined and adjusted at the sole discretion of the WFOEs. The agreement will remain effective unless WFOEs terminate the agreement in writing. Risks in relation to the VIE structure Muliang Viagoo believes that the contractual arrangements with the VIEs and their current shareholders are in compliance with PRC laws and regulations and are legally enforceable. However, uncertainties in the PRC legal system could limit Muliang Viagoo’s ability to enforce the contractual arrangements. If the legal structure and contractual arrangements were found to be in violation of PRC laws and regulations, the PRC government could: ● Revoke the business and operating licenses of Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Discontinue or restrict the operations of any related-party transactions among Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Impose fines or other requirements on Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Require Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities to revise the relevant ownership structure or restructure operations; and/or; ● Restrict or prohibit Muliang Viagoo’s use of the proceeds of the additional public offering to finance Muliang Viagoo’s business and operations in China; ● Shut down Muliang Viagoo’s servers or blocking Muliang Viagoo’s online platform; ● Discontinue or place restrictions or onerous conditions on Muliang Viagoo’s operations; and/or ● Require Muliang Viagoo to undergo a costly and disruptive restructuring. Muliang Viagoo’s ability to conduct its business may be negatively affected if the PRC government were to carry out any of the aforementioned actions. As a result, Muliang Viagoo may not be able to consolidate the VIEs in its consolidated financial statements as it may lose the ability to exert effective control over the VIEs and its shareholders, and it may lose the ability to receive economic benefits from the VIEs. Muliang Viagoo currently does not believe that any penalties imposed or actions taken by the PRC government would result in the liquidation of the Company, WFOEs, or the VIEs. The following table sets forth the assets, liabilities, results of operations and cash flows of the VIEs and their subsidiaries, which are included in Muliang Viagoo’s consolidated financial statements after the elimination of intercompany balances and transactions: Under the VIE Arrangements, Muliang Viagoo has the power to direct activities of the VIEs and can have assets transferred out of the VIEs. Therefore, Muliang Viagoo considers that there is no asset in the VIEs that can be used only to settle obligations of the VIEs, except for assets that correspond to the amount of the registered capital and PRC statutory reserves, if any. As the VIEs are incorporated as limited liability companies under the Company Law of the PRC, creditors of the VIEs do not have recourse to the general credit of Muliang Viagoo for any of the liabilities of the VIEs. Currently there is no contractual arrangement which requires Muliang Viagoo to provide additional financial support to the VIEs. However, as Muliang Viagoo conducts its businesses primarily based on the licenses held by the VIEs, Muliang Viagoo has provided and will continue to provide financial support to the VIEs. Revenue-producing assets held by the VIEs include certain internet content provision (“ICP”) licenses and other licenses, domain names and trademarks. The ICP licenses and other licenses are required under relevant PRC laws, rules and regulations for the operation of internet businesses in the PRC, and therefore are integral to Muliang Viagoo’s operations. The ICP licenses require that core PRC trademark registrations and domain names are held by the VIEs that provide the relevant services. Muliang Viagoo consolidates the following entities, including wholly-owned subsidiaries, Muliang HK, Shanghai Mufeng, Viagoo, and its wholly controlled variable interest entities, Muliang Industry, and Zongbao, 60% controlled Agritech Development, 99% controlled Fukang, 65% controlled Zhonglian, 80% controlled Yunnan Muliang and 51% controlled Heilongjiang. Accordingly, the 40% equity interest holder of Agritech Development, 1% equity interest holders in Fukang, 35% equity interest holders in Zhonglian, 20% interest in Yunnan Muliang, and 49% equity interest in Heilongjiang are accounted as non-controlling interest in the Company’s consolidated financial statements. The variable interest entities consolidated for which the Company is deemed the primary beneficiary. All significant inter-company accounts and transactions have been eliminated in consolidation.	Principles of Consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries and consolidated VIE, including the VIE’ subsidiaries, for which the Muliang Viagoo is the primary beneficiary. All transactions and balances among the Company, its subsidiaries, the VIE and the VIE’ subsidiaries have been eliminated upon consolidation. As PRC laws and regulations welcome to invest in organic fertilizer industry businesses, the Muliang Viagoo operates its fertilizer business in the PRC through Muliang Industry and its subsidiaries, which are collectively referred as the “WFOEs”. By entering into a series of agreements (the “VIE Agreements”), the Muliang Viagoo, through WFOEs, obtained control over Muliang Industry and its subsidiaries (collectively referred as “VIE”). The VIE Agreements enable the Muliang Viagoo to (1) have power to direct the activities that most significantly affect the economic performance of the VIE, and (2) receive the economic benefits of the VIE that could be significant to the VIE. Accordingly, the Muliang Viagoo is considered the primary beneficiary of the VIE and has consolidated the VIE’ financial results of operations, assets and liabilities in the Muliang Viagoo’s consolidated financial statements. In making the conclusion that the Muliang Viagoo is the primary beneficiary of the VIE, the Muliang Viagoo’s rights under the Power of Attorney also provide the Muliang Viagoo’s abilities to direct the activities that most significantly impact the VIE’ economic performance. The Muliang Viagoo also believes that this ability to exercise control ensures that the VIE will continue to execute and renew the Master Exclusive Service Agreement and pay service fees to Muliang Viagoo. By charging service fees to be determined and adjusted at the sole discretion of Muliang Viagoo, and by ensuring that the Master Exclusive Service Agreement is executed and remains effective, Muliang Viagoo has the rights to receive substantially all of the economic benefits from the VIE. Details of the VIE Agreements, are set forth below: As of As of Current assets $ 18,972,383 $ 25,878,427 Non-current assets 8,995,363 8,863,429 Total Assets 27,967,746 34,741,856 Current liabilities 12,794,076 20,475,295 Non-current liabilities 422,480 1,425,475 Total liabilities 13,216,556 21,900,770 Total shareholders’ equity $ 14,751,190 $ 12,841,086 For the year ended 2021 2020 Net income $ 2,254,902 $ 1,198,517 Net cash provided by (used in) operating activities 5,484,916 1,413,581 Net cash provided by (used in) investment activities (1,158,773 ) (75,346 ) Net cash provided by (used in) financing activities $ (4,328,560 ) $ (1,648,247 ) VIE Agreements that were entered to give the Muliang Viagoo effective control over the VIE include: Voting Rights Proxy Agreement and Irrevocable Power of Attorney Under which each shareholder of the VIE grant to any person designated by WFOEs to act as its attorney-in-fact to exercise all shareholder rights under PRC law and the relevant articles of association, including but not limited to, appointing directors, supervisors and officers of the VIE as well as the right to sell, transfer, pledge and dispose all or a portion of the equity interest held by such shareholders of the VIE. The proxy and power of attorney agreements will remain effective as long as WFOEs exist. The shareholders of the VIE do not have the right to terminate the proxy agreements or revoke the appointment of the attorney-in-fact without written consent of the WFOEs. Exclusive Option Agreement Under which each shareholder of the VIE granted 9F or any third party designated by 9F the exclusive and irrevocable right to purchase from such shareholders of the VIE, to the extent permitted by PRC law and regulations, all or part of their respective equity interests in the VIE for a purchase price equal to the registered capital. The shareholders of the VIE will then return the purchase price to 9F or any third party designated by 9F after the option is exercised. 9F may transfer all or part of its option to a third party at its own option. The VIE and its shareholders agree that without prior written consent of 9F, they may not transfer or otherwise dispose the equity interests or declare any dividends. The restated option agreement will remain effective until 9F or any third party designated by 9F acquires all equity interest of the VIE. Spousal Consent The spouse of each shareholder of the VIE has entered into a spousal consent letter to acknowledge that he or she consents to the disposition of the equity interests held by his or her spouse in the VIE in accordance with the exclusive option agreement, the power of attorney and the equity pledge agreement regarding VIE structure described above, and any other supplemental agreement(s) may be consented by his or her spouse from time to time. Each such spouse further agrees that he or she will not take any action or raise any claim to interfere with the arrangements contemplated under the mentioned agreements. In addition, each such spouse further acknowledges that any right or interest in the equity interests held by his or her spouse in the VIE do not constitute property jointly owned with his or her spouse and each such spouse unconditionally and irrevocably waives any right or interest in such equity interests. Loan Agreement Pursuant to the loan agreements between WFOEs and each shareholder of the VIE, WFOEs extended loans to the shareholders of the VIE, who had contributed the loan principal to the VIE as registered capital. The shareholders of VIE may repay the loans only by transferring their respective equity interests in VIE to 9F Inc. or its designated person(s) pursuant to the exclusive option agreements. These loan agreements will remain effective until the date of full performance by the parties of their respective obligations thereunder. VIE Agreements that enables Muliang Viagoo to receive substantially all of the economic benefits from the VIE include: Equity Interest Pledge Agreement Pursuant to equity interest pledge agreement, each shareholder of the VIE has pledged all of his or her equity interest held in the VIE to WFOEs to secure the performance by VIE and their shareholders of their respective obligations under the contractual arrangements, including the payments due to WFOEs for services provided. In the event that the VIE breach any obligations under these agreements, WFOEs as the pledgees, will be entitled to request immediate disposal of the pledged equity interests and have priority to be compensated by the proceeds from the disposal of the pledged equity interests. The shareholders of the VIE shall not transfer their equity interests or create or permit to be created any pledges without the prior written consent of WFOEs. The equity interest pledge agreement will remain valid until the master exclusive service agreement and the relevant exclusive option agreements and proxy and power of attorney agreements, expire or terminate. Master Exclusive Service Agreement Pursuant to exclusive service agreement, WFOEs have the exclusive right to provide the VIE with technical support, consulting services and other services. WFOEs shall exclusively own any intellectual property arising from the performance of the agreement. During the term of this agreement, the VIE may not accept any services covered by this agreement provided by any third party. The VIE agree to pay service fees to be determined and adjusted at the sole discretion of the WFOEs. The agreement will remain effective unless WFOEs terminate the agreement in writing. Risks in relation to the VIE structure Muliang Viagoo believes that the contractual arrangements with the VIE and their current shareholders are in compliance with PRC laws and regulations and are legally enforceable. However, uncertainties in the PRC legal system could limit the Muliang Viagoo’s ability to enforce the contractual arrangements. If the legal structure and contractual arrangements were found to be in violation of PRC laws and regulations, the PRC government could: ● Revoke the business and operating licenses of the Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Discontinue or restrict the operations of any related-party transactions among the Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Impose fines or other requirements on the Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities; ● Require the Muliang Viagoo’s PRC subsidiaries or consolidated affiliated entities to revise the relevant ownership structure or restructure operations; and/or; ● Restrict or prohibit the Muliang Viagoo’s use of the proceeds of the additional public offering to finance the Muliang Viagoo’s business and operations in China; ● Shut down the Muliang Viagoo’s servers or blocking the Muliang Viagoo’s online platform; ● Discontinue or place restrictions or onerous conditions on the Muliang Viagoo’s operations; and/or ● Require the Muliang Viagoo to undergo a costly and disruptive restructuring. Muliang Viagoo’s ability to conduct its business may be negatively affected if the PRC government were to carry out any of the aforementioned actions. As a result, Muliang Viagoo may not be able to consolidate the VIE in its consolidated financial statements as it may lose the ability to exert effective control over the VIE and its shareholders, and it may lose the ability to receive economic benefits from the VIE. Muliang Viagoo currently does not believe that any penalties imposed or actions taken by the PRC government would result in the liquidation of the Company, WFOEs, or the VIE. The following table sets forth the assets, liabilities, results of operations and cash flows of the VIE and their subsidiaries, which are included in Muliang Viagoo’s consolidated financial statements after the elimination of intercompany balances and transactions: Under the VIE Arrangements, Muliang Viagoo has the power to direct activities of the VIE and can have assets transferred out of the VIE. Therefore, Muliang Viagoo considers that there is no asset in the VIE that can be used only to settle obligations of the VIE, except for assets that correspond to the amount of the registered capital and PRC statutory reserves, if any. As the VIE are incorporated as limited liability companies under the Company Law of the PRC, creditors of the VIE do not have recourse to the general credit of Muliang Viagoo for any of the liabilities of the VIE. Currently there is no contractual arrangement which requires Muliang Viagoo to provide additional financial support to the VIE. However, as Muliang Viagoo conducts its businesses primarily based on the licenses held by the VIE, Muliang Viagoo has provided and will continue to provide financial support to the VIE. Revenue-producing assets held by the VIE include certain internet content provision (“ICP”) licenses and other licenses, domain names and trademarks. The ICP licenses and other licenses are required under relevant PRC laws, rules and regulations for the operation of internet businesses in the PRC, and therefore are integral to Muliang Viagoo’s operations. The ICP licenses require that core PRC trademark registrations and domain names are held by the VIE that provide the relevant services. Muliang Viagoo consolidates the following entities, including wholly-owned subsidiaries, Muliang HK, Shanghai Mufeng, Viagoo, and its wholly controlled variable interest entities, Muliang Industry, and Zongbao, 60% controlled Agritech Development, 99% controlled Fukang, 65% controlled Zhonglian, 80% controlled Yunnan Muliang and 51% controlled Heilongjiang. Accordingly, the 40% equity interest holder of Agritech Development, 1% equity interest holders in Fukang, 35% equity interest holders in Zhonglian, 20% interest in Yunnan Muliang, and 49% equity interest in Heilongjiang are accounted as non-controlling interest in the Company’s consolidated financial statements.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. In addition, the Company maintains cash with various financial institutions.	Cash and Cash Equivalents For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. In addition, the Company maintains cash with various financial institutions.
Accounts Receivable	Accounts Receivable Accounts receivable are presented net of an allowance for doubtful accounts. In addition, the Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, current creditworthiness, and current economic trends. Accounts are written off after exhaustive efforts at collection.	Accounts Receivable Accounts receivable are presented net of an allowance for doubtful accounts. In addition, the Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after exhaustive efforts at collection.
Inventories	Inventories Inventories, consisting of raw materials, work in process, and finished goods related to the Company’s products are stated at the lower of cost or market utilizing the weighted average method.	Inventories Inventories, consisting of raw materials, work in process, and finished goods related to the Company’s products are stated at the lower of cost or market utilizing the weighted average method.
Property, Plant, and Equipment	Property, Plant, and Equipment Plant and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Included in property and equipment is construction-in-progress, which consists of factory improvements and machinery pending installation and includes the costs of construction, machinery and equipment, and any interest charges arising from borrowings used to finance these assets during the construction period or installation of the assets. No provision for depreciation is made on construction-in-progress until such time as the relevant assets are completed and ready for their intended use. Estimated useful lives of the Company’s assets are as follows: Useful Life Building 20 years Operating equipment 5-10 years Vehicle 3-5 years Electronic equipment 3-20 years Office equipment 3-20 years Apple orchard 10 years The apple orchard includes rental of an apple farm, labor cost, fertilizers, apple seeds, apple seedlings, etc. The costs to purchase and cultivate apple trees and the expenditures related to labor and materials to plant apple trees until they become commercially productive are capitalized, which require a two-year period. The estimated production life for an apple tree is 10 years, and the costs are depreciated without a residual value. Expenses incurred maintaining apple trees during the growth cycle until seedling apple trees, or grafted varieties are fruited are capitalized into inventory and included in Work in Process—apple orchard, a component of inventories. Depreciation expenses pertaining to apple trees will be included in inventory costs for those apples to be sold and ultimately become a component of the cost of goods sold. Therefore, similar to other assets, the failure of our apple trees to be serviceable over the entirety of their anticipated useful lives or to be sold at their anticipated residual value will negatively impact our operating results.	Property, Plant and Equipment Plant and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Included in property and equipment is construction-in-progress which consisted of factory improvements and machinery pending installation and includes the costs of construction, machinery and equipment, and any interest charges arising from borrowings used to finance these assets during the period of construction or installation of the assets. No provision for depreciation is made on construction-in-progress until such time as the relevant assets are completed and ready for their intended use. Estimated useful lives of the Company’s assets are as follows: Useful Life Building 20 years Operating equipment 5-10 years Vehicle 3-5 years Electronic equipment 3-20 years Office equipment 3-20 years Apple orchard 10 years The apple orchard includes rental for an apple farm, labor cost, fertilizers, apple seeds, apple seedlings and others. The costs to purchase and cultivate apple trees and the expenditures related to labor and materials to plant apple trees until they become commercially productive are capitalized, which require a two-year period. The estimated production life for apple tree is ten years, and the costs are depreciated without a residual value. Expenses incurred maintaining apple trees during the growth cycle until seedling apple trees or grafted varieties are fruited are capitalized into inventory and included in Work In Process—apple orchard, a component of inventories. Depreciation expenses pertaining to apple trees will be included in inventory costs for those apples to be sold and ultimately become a component of cost of goods sold. Similar to other assets, the failure of our apple trees to be serviceable over the entirety of their anticipated useful lives or to be sold at their anticipated residual value will negatively impact our operating results.
Intangible Assets	Intangible Assets Included in the intangible assets are land-use rights. According to the laws of the PRC, the government owns all the land in the PRC. Therefore, companies or individuals are authorized to possess and use the land only through land use rights granted by the Chinese government. Intangible assets are being amortized using the straight-line method over their lease terms or estimated useful life. Estimated useful lives of the Company’s intangible assets are as follows: Useful Life Land use rights 50 years Non-patented technology 10 years The Company carries intangible assets at a cost less accumulated amortization. In accordance with US GAAP, the Company examines the possibility of decreases in the value of intangible assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. The Company computes amortization using the straight-line method over the estimated useful life of 50 years for the land use rights.	Intangible Assets Included in the intangible assets are land use rights and non-patented technology. According to the laws of the PRC, the government owns all the land in the PRC. Companies or individuals are authorized to possess and use the land only through land use rights granted by the Chinese government. Useful life for non-patented technology refers to the period during which economic benefits can be generated. Intangible assets are being amortized using the straight-line method over their lease terms or estimated useful life. Estimated useful lives of the Company’s intangible assets are as follows: Useful Life Land use rights 50 years Non-patented technology 10 years The Company carries intangible assets at cost less accumulated amortization. In accordance with US GAAP, the Company examines the possibility of decreases in the value of intangible assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. The Company computes amortization using the straight-line method over estimated useful life of 50 years for the land use rights.
Impairment of Long-lived Assets	Impairment of Long-lived Assets In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company recorded no impairment charge for the three months ended March 31, 2022, and 2021.	Impairment of Long-lived Assets In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company recorded no impairment charge for the years ended December 31, 2021 and 2020.
Advances from Customers	Advances from Customers Advances from customers consist of prepayments from customers for merchandise that had not yet been shipped. The Company will recognize the deposits as revenue as customers take delivery of the goods and title to the assets is transferred to customers in accordance with the Company’s revenue recognition policy.	Advances from Customers Advances from customers consist of prepayments from customers for merchandise that had not yet been shipped. The Company will recognize the deposits as revenue as customers take delivery of the goods and title to the assets is transferred to customers in accordance with the Company’s revenue recognition policy.
Non-controlling Interest	Non-controlling Interest Non-controlling interests in the Company’s subsidiaries are recorded in accordance with the provisions of ASC 810 and are reported as a component of equity, separate from the parent’s equity. Purchase or sale of equity interests that do not result in a change of control is accounted for as equity transactions. Results of operations attributable to the non-controlling interest are included in our consolidated results of operations. Upon loss of control, the interest sold and interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings.	Non-controlling Interest Non-controlling interests in the Company’s subsidiaries are recorded in accordance with the provisions of ASC 810 and are reported as a component of equity, separate from the parent’s equity. Purchase or sale of equity interests that do not result in a change of control are accounted for as equity transactions. Results of operations attributable to the non-controlling interest are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings.
Revenue Recognition	Revenue Recognition On January 1, 2018, the Company adopted ASC 606 using the modified retrospective method. Accordingly, results for the reporting period beginning after January 1, 2018, are presented under ASC 606, while prior period amounts have not been adjusted and continue to be reported in accordance with the Company’s historic accounting under Topic 605. Management has determined that the adoption of ASC 606 did not impact the Company’s previously reported financial statements in any prior period, nor did it result in a cumulative effect adjustment to opening retained earnings. Revenue for the sale of products is derived from contracts with customers, which primarily include the sale of fertilizer products and environmental protection equipment. The Company’s sales arrangements do not contain variable consideration. Instead, the Company recognizes revenue at a point in time based on management’s evaluation of when performance obligations under the terms of a contract with the customer are satisfied, and control of the products has been transferred to the customer. For the vast majority of the Company’s product sales, the performance obligations and control of the products transfer to the customer when products are delivered and customer acceptance is made. Revenue for logistics-related services is derived from Viagoo subsidiaries. Through an online service platform, the company provides the operation management service to support customers. For VTM service, revenue is charged to carriers based on a certain percentage of the freight charges. For VES service, revenue is recognized based on monthly subscriptions by vehicles and by users. For system integration service, revenue is recognized over time based on the progress of the project and annual maintenance service.	Revenue Recognition On January 1, 2018, the Company adopted ASC 606 using the modified retrospective method. Accordingly, results for the reporting period beginning after January 1, 2018, are presented under ASC 606, while prior period amounts have not been adjusted and continue to be reported in accordance with the Company’s historic accounting under Topic 605. Management has determined that the adoption of ASC 606 did not impact the Company’s previously reported financial statements in any prior period, nor did it result in a cumulative effect adjustment to opening retained earnings. Revenue for the sale of products is derived from contracts with customers, which primarily include the sale of fertilizer products and environmental protection equipment. The Company’s sales arrangements do not contain variable consideration. Instead, the Company recognizes revenue at a point in time based on management’s evaluation of when performance obligations under the terms of a contract with the customer are satisfied, and control of the products has been transferred to the customer. For the vast majority of the Company’s product sales, the performance obligations and control of the products transfer to the customer when products are delivered and customer acceptance is made. Revenue for logistics-related services is derived from Viagoo subsidiaries. Through an online service platform, the company provides the operation management service to support customers. For VTM service, revenue is charged to carriers based on a certain percentage of the freight charges. For VES service, revenue is recognized based on monthly subscriptions by vehicles and by users. For system integration service, revenue is recognized over time based on the progress of the project and annual maintenance service.
Cost of Sales	Cost of Sales Cost of sales consists primarily of raw materials, utility, and supply costs consumed in the manufacturing process, manufacturing labor, depreciation expense, and direct overhead expenses necessary to manufacture finished goods as well as warehousing and distribution costs such as inbound freight charges, shipping, and handling costs, purchasing and receiving costs.	Cost of Sales Cost of goods sold consists primarily of raw materials, utility and supply costs consumed in the manufacturing process, manufacturing labor, depreciation expense and direct overhead expenses necessary to manufacture finished goods as well as warehousing and distribution costs such as inbound freight charges, shipping and handling costs, purchasing and receiving costs.
Income Taxes	Income Taxes The Company accounts for income taxes under the provisions of Section 740-10-30 of the FASB Accounting Standards Codification, which is an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in its financial statements or tax returns. The Company is subject to the Enterprise Income Tax law (“EIT”) of the People’s Republic of China. The Company’s operations in producing and selling fertilizers are subject to the 25% enterprise income tax.	Income Taxes The Company accounts for income taxes under the provisions of Section 740-10-30 of the FASB Accounting Standards Codification, which is an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in its financial statements or tax returns. The Company is subject to the Enterprise Income Tax law (“EIT”) of the People’s Republic of China. The Company’s operations in producing and selling fertilizers are subject to the 25% enterprise income tax.
Related Parties	Related Parties Parties are related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management, and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to the extent that one of the transacting parties might be prevented from fully pursuing its separate interests. The Company discloses all related party transactions.	Related Parties Parties are related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management, and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to the extent that one of the transacting parties might be prevented from fully pursuing its separate interests. The Company discloses all related party transactions.
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Comprehensive income (loss) comprised of net income (loss) and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital, and distributions to stockholders. The Company’s comprehensive income (loss) consists of net income (loss) and unrealized gains from foreign currency translation adjustments.	Accumulated Other Comprehensive Income Comprehensive income comprised of net income and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. The Company’s comprehensive income consist of net income and unrealized gains from foreign currency translation adjustments.
Foreign Currency Translation	Foreign Currency Translation The Company’s functional currency is the Chinese Renminbi (“RMB”) and Singapore Dollar (“SGD”); however, the accompanying consolidated financial statements have been translated and presented in United States Dollars (“USD”). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income/loss. The translation adjustment for the three months ended March 31, 2022, and 2021 was a gain of $363,102 and a loss of $47,810, respectively. Transactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. All of the Company’s revenue transactions are transacted in the functional currency. The Company does not enter into any material transaction in foreign currencies. Accordingly, transaction gains or losses have not had, and are not expected to have, a material effect on the Company’s results of operations. For business in China, asset and liability accounts at March 31, 2022, and December 31, 2021, were translated at 6.3418 RMB to $1 USD and 6.3588 RMB to $1 USD, respectively, which were the exchange rates on the balance sheet dates. The average translation rates applied to the statements of income for the three months ended March 31, 2022, and 2021 were 6.3454 RMB and 6.5335 RMB to $1 USD, respectively. For business in Singapore, asset and liability accounts at March 31, 2022, and December 31, 2021, were translated at 1.3538 SGD to $1 USD and 1.3493 SGD to $1 USD, respectively. The average translation rate applied to the statements of income for the three months ended March 31, 2021, was 1.3521 SGD to $1 USD.	Foreign Currency Translation The Company’s functional currency is the Chinese Renminbi (“RMB”); however, the accompanying consolidated financial statements have been translated and presented in United States Dollars (“USD”). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income/loss. The translation adjustment for the years ended December 31, 2021 and 2020 was gain of $375,277 and $896,587, respectively. Transactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. All of the Company’s revenue transactions are transacted in the functional currency. The Company does not enter into any material transaction in foreign currencies. Transaction gains or losses have not had, and are not expected to have, a material effect on the results of operations of the Company. For business in China, asset and liability accounts at December 31, 2021 and 2020 were translated at 6.3588 RMB to $1 USD and 6.5277 RMB to $1 USD, respectively, which were the exchange rates on the balance sheet dates. The average translation rates applied to the statements of income for the years ended December 31, 2021 and 2020 were 6.4499 RMB and 6.9001 RMB to $1 USD, respectively. For business in Singapore, asset and liability accounts at December 31, 2021 and 2020 was translated at 1.3493 SGD to $1 USD and 1.3217 SGD to $1 USD respectively. The average translation rates applied to the statements of income for the years ended December 31, 2021 and 2020 was 1.3435 SGD to $1 USD and 1.3792 SGD to $1 USD respectively.
Earnings (Loss) per Share	Earnings (Loss) per Share Basic earnings per share are computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share give effect to all dilutive potential of shares of common stock outstanding during the period, including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Earnings per share exclude all potential dilutive shares of common stock if their effect is anti-dilutive. There were no potential dilutive securities on March 31, 2022, and December 31, 2021, and for the three months ended March 31, 2022, and 2021.	Earnings per Share Basic earnings per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share gives effect to all dilutive potential of shares of common stock outstanding during the period including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Earnings per share excludes all potential dilutive shares of common stock if their effect is anti-dilutive. There were no potential dilutive securities at December 31, 2021 and 2020.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company adopted the guidance of ASC Topic 820 for fair value measurements, which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2 - Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3 - Inputs are unobservable inputs that reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, inventories, advances to suppliers, prepaid expenses, short-term loans, accounts payable, accrued expenses, advances from customers, VAT and service taxes payable, and income taxes payable approximate their fair market value based on the short-term maturity of these instruments. ASC Topic 825-10 “ Financial Instruments The following table summarizes the carrying values of the Company’s financial instruments: March 31, December 31, 2022 2021 Current portion of long-term debt $ 1,170,803 $ 1,174,756 Long-term loan 18,134 283,860 Total $ 1,188,937 $ 1,458,616	Fair Value of Financial Instruments The Company adopted the guidance of ASC Topic 820 for fair value measurements which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, inventories, advances to suppliers, prepaid expenses, short-term loans, accounts payable, accrued expenses, advances from customers, VAT and service taxes payable and income taxes payable approximate their fair market value based on the short-term maturity of these instruments. ASC Topic 825-10 “ Financial Instruments The following table summarizes the carrying values of the Company’s financial instruments: December 31, December 31, Current portion of long-term loan $ 1,174,756 $ 4,571,452 Long-term loan 283,860 1,425,475 $ 1,458,616 $ 5,996,927
Government Contribution Plan	Government Contribution Plan Pursuant to the laws applicable to PRC law, the Company is required to participate in a government-mandated multi-employer defined contribution plan pursuant to which certain retirement, medical, and other welfare benefits are provided to employees. Chinese labor regulations require the Company to pay to the local labor bureau a monthly contribution at a stated contribution rate based on the basic monthly compensation of qualified employees. The relevant local labor bureau is responsible for meeting all retirement benefit obligations; the Company has no further commitments beyond its monthly contribution.	Government Contribution Plan Pursuant to the laws applicable to PRC law, the Company is required to participate in a government-mandated multi-employer defined contribution plan pursuant to which certain retirement, medical and other welfare benefits are provided to employees. Chinese labor regulations require the Company to pay to the local labor bureau a monthly contribution at a stated contribution rate based on the monthly basic compensation of qualified employees. The relevant local labor bureau is responsible for meeting all retirement benefit obligations; the Company has no further commitments beyond its monthly contribution.
Statutory Reserve	Statutory Reserve Pursuant to the laws applicable to the PRC, the Company must make appropriations from after-tax profit to the non-distributable “statutory surplus reserve fund.” Subject to certain cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit until the aggregated appropriations reach 50% of the registered capital (as determined under accounting principles generally accepted in the PRC (“PRC GAAP”) at each year-end). For foreign-invested enterprises and joint ventures in the PRC, annual appropriations should be made to the “reserve fund.” For foreign-invested enterprises, the annual appropriation for the “reserve fund” cannot be less than 10% of after-tax profits until the aggregated appropriations reach 50% of the registered capital (as determined under PRC GAAP at each year-end). If the Company has accumulated loss from prior periods, the Company can use the current period net income after tax to offset against the accumulated loss.	Statutory Reserve Pursuant to the laws applicable to the PRC, the Company must make appropriations from after-tax profit to the non-distributable “statutory surplus reserve fund”. Subject to certain cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit until the aggregated appropriations reach 50% of the registered capital (as determined under accounting principles generally accepted in the PRC (“PRC GAAP”) at each year-end). For foreign invested enterprises and joint ventures in the PRC, annual appropriations should be made to the “reserve fund”. For foreign invested enterprises, the annual appropriation for the “reserve fund” cannot be less than 10% of after-tax profits until the aggregated appropriations reach 50% of the registered capital (as determined under PRC GAAP at each year-end). If the Company has accumulated loss from prior periods, the Company is able to use the current period net income after tax to offset against the accumulate loss.
Segment Information	Segment Information The standard, “Disclosures about Segments of an Enterprise and Related Information,” codified with ASC-280, requires certain financial and supplementary information to be disclosed on an annual and interim basis for each reportable segment of an enterprise. The Company believes that it operates in two business segments, of which are geographically located in China and one in Singapore respectively.
Recent Accounting Pronouncement	Recent Accounting Pronouncement In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (ASU 2016-02) “Leases (Topic 842)”. ASU 2016-02 requires a lessee to recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. ASU 2016-02 is effective for interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. For finance leases, a lessee is required to do the following: ● Recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in the statement of financial position ● Recognize interest on the lease liability separately from amortization of the right-of-use asset in the statement of comprehensive income ● Classify repayments of the principal portion of the lease liability within financing activities and payments of interest on the lease liability and variable lease payments within operating activities in the statement of cash flows. For operating leases, a lessee is required to do the following: ● Recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in the statement of financial position ● Recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term on a generally straight-line basis ● Classify all cash payments within operating activities in the statement of cash flows. In July 2018, the FASB issued Accounting Standards Update No. 2018-11 (ASU 2018-11), which amends ASC 842 so that entities may elect not to recast their comparative periods in transition (the “Comparatives Under 840 Option”). ASU 2018-11 allows entities to change their date of initial application to the beginning of the period of adoption. In doing so, entities would: ● Apply ASC 840 in the comparative periods. ● Provide the disclosures required by ASC 840 for all periods that continue to be presented in accordance with ASC 840. ● Recognize the effects of applying ASC 842 as a cumulative-effect adjustment to retained earnings for the period of adoption. In addition, the FASB also issued a series of amendments to ASU 2016-02 that address the transition methods available and clarify the guidance for lessor costs and other aspects of the new lease standard. The management has reviewed the accounting pronouncements and adopted the new standard on January 1, 2019, using the modified retrospective method of adoption. In December 2019, the FASB issued ASU 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. This ASU provides an exception to the general methodology for calculating income taxes in an interim period when a year-to-date loss exceeds the anticipated loss for the year. This update also (1) requires an entity to recognize a franchise tax (or similar tax) that is partially based on income as an income-based tax and account for any incremental amount incurred as a non-income-based tax, (2) requires an entity to evaluate when a step-up in the tax basis of goodwill should be considered part of the business combination in which goodwill was originally recognized for accounting purposes and when it should be considered a separate transaction, and (3) requires that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date. The standard is effective for the Company for fiscal years beginning after December 15, 2020, with early adoption permitted. The Company is currently in the process of evaluating the impact of the adoption on its consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820), – Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement The Company believes that there were no other accounting standards recently issued that had or are expected to have a material impact on our financial position or results of operations.	Recent Accounting Pronouncement In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (ASU 2016-02) “Leases (Topic 842)”. ASU 2016-02 requires a lessee to recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. ASU 2016-02 is effective for interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. For finance leases, a lessee is required to do the following: ● Recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in the statement of financial position ● Recognize interest on the lease liability separately from amortization of the right-of-use asset in the statement of comprehensive income ● Classify repayments of the principal portion of the lease liability within financing activities and payments of interest on the lease liability and variable lease payments within operating activities in the statement of cash flows. For operating leases, a lessee is required to do the following: ● Recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in the statement of financial position ● Recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term on a generally straight-line basis ● Classify all cash payments within operating activities in the statement of cash flows. In July 2018, the FASB issued Accounting Standards Update No. 2018-11 (ASU 2018-11), which amends ASC 842 so that entities may elect not to recast their comparative periods in transition (the “Comparatives Under 840 Option”). ASU 2018-11 allows entities to change their date of initial application to the beginning of the period of adoption. In doing so, entities would: ● Apply ASC 840 in the comparative periods. ● Provide the disclosures required by ASC 840 for all periods that continue to be presented in accordance with ASC 840. ● Recognize the effects of applying ASC 842 as a cumulative-effect adjustment to retained earnings for the period of adoption. In addition, the FASB also issued a series of amendments to ASU 2016-02 that address the transition methods available and clarify the guidance for lessor costs and other aspects of the new lease standard. The management has reviewed the accounting pronouncements and adopted the new standard on January 1, 2019 using the modified retrospective method of adoption. In December 2019, the FASB issued ASU 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. This ASU provides an exception to the general methodology for calculating income taxes in an interim period when a year-to-date loss exceeds the anticipated loss for the year. This update also (1) requires an entity to recognize a franchise tax (or similar tax) that is partially based on income as an income-based tax and account for any incremental amount incurred as a non-income-based tax, (2) requires an entity to evaluate when a step-up in the tax basis of goodwill should be considered part of the business combination in which goodwill was originally recognized for accounting purposes and when it should be considered a separate transaction, and (3) requires that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date. The standard is effective for the Company for fiscal years beginning after December 15, 2020, with early adoption permitted. The Company is currently in the process of evaluating the impact of the adoption on its consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820), – Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement The Company believes that there were no other accounting standards recently issued that had or are expected to have a material impact on our financial position or results of operations.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of details of the VIE agreements	As of March 31, As of December 31, Current assets $ 18,739,702 $ 18,972,383 Non-current assets 8,846,612 8,995,363 Total Assets 27,586,314 27,967,746 Current liabilities 12,230,072 12,794,076 Non-current liabilities 152,821 422,480 Total liabilities 12,382,893 13,216,556 Total shareholders’ equity (deficit) $ 15,203,421 $ 14,751,190 For three months ended 2022 2021 Net income $ 412,526 $ 359,484 Net cash provided by (used in) operating activities 261,920 1,007,986 Net cash provided by (used in) investment activities - - Net cash provided by (used in) financing activities $ (265,213 ) $ 14,251	As of As of Current assets $ 18,972,383 $ 25,878,427 Non-current assets 8,995,363 8,863,429 Total Assets 27,967,746 34,741,856 Current liabilities 12,794,076 20,475,295 Non-current liabilities 422,480 1,425,475 Total liabilities 13,216,556 21,900,770 Total shareholders’ equity $ 14,751,190 $ 12,841,086 For the year ended 2021 2020 Net income $ 2,254,902 $ 1,198,517 Net cash provided by (used in) operating activities 5,484,916 1,413,581 Net cash provided by (used in) investment activities (1,158,773 ) (75,346 ) Net cash provided by (used in) financing activities $ (4,328,560 ) $ (1,648,247 )
Schedule of estimated useful lives	Useful Life Building 20 years Operating equipment 5-10 years Vehicle 3-5 years Electronic equipment 3-20 years Office equipment 3-20 years Apple orchard 10 years	Useful Life Building 20 years Operating equipment 5-10 years Vehicle 3-5 years Electronic equipment 3-20 years Office equipment 3-20 years Apple orchard 10 years
Schedule of intangible assets estimated useful lives	Useful Life Land use rights 50 years Non-patented technology 10 years	Useful Life Land use rights 50 years Non-patented technology 10 years
Schedule of details of the VIE agreements	March 31, December 31, 2022 2021 Current portion of long-term debt $ 1,170,803 $ 1,174,756 Long-term loan 18,134 283,860 Total $ 1,188,937 $ 1,458,616	December 31, December 31, Current portion of long-term loan $ 1,174,756 $ 4,571,452 Long-term loan 283,860 1,425,475 $ 1,458,616 $ 5,996,927

Accounts Receivable (Tables)

Accounts Receivable (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Schedule of accounts receivable	March 31, December 31, 2022 2021 Accounts receivable $ 10,673,848 $ 12,710,362 Less: Allowance for doubtful accounts (1,330,057 ) (1,276,858 ) Total, net $ 9,343,791 $ 11,433,504	December 31, December 31, Accounts receivable $ 12,710,362 $ 14,763,516 Less: Allowance for doubtful accounts (1,276,858 ) (1,307,965 ) Total, net $ 11,433,504 $ 13,455,551

Inventories (Tables)

Inventories (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Schedule of inventories	March 31, December 31, 2022 2021 Raw materials $ 73,868 $ 51,292 Finished goods 134,483 82,621 Less: Provision for impairment - - Total, net $ 208,351 $ 133,913	December 31, December 31, Raw materials $ 51,292 $ 48,524 Finished goods 82,621 111,547 Impairment - (12,800 ) Total, net $ 133,913 $ 147,271

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	March 31, December 31, 2022 2021 Building $ 3,045,976 $ 3,037,848 Operating equipment 2,989,606 2,981,424 Vehicle 89,372 89,134 Office equipment 100,912 100,851 Apple Orchard 1,113,038 1,110,067 Construction in progress 3,133,542 3,125,180 10,472,446 10,444,504 Less: Accumulated depreciation (3,394,965 ) (3,250,242 ) $ 7,077,481 $ 7,194,262	December 31, December 31, 2021 2020 Building $ 3,037,848 $ 2,949,493 Operating equipment 2,981,424 2,758,704 Vehicle 89,134 86,828 Office equipment 100,851 26,783 Apple Orchard 1,110,067 1,041,377 Construction in progress 3,125,180 1,829,057 10,444,504 8,692,242 Less: Accumulated depreciation (3,250,242 ) (2,425,499 ) $ 7,194,262 $ 6,266,743

Deferred Tax Assets, Net (Table

Deferred Tax Assets, Net (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Deferred Tax Asset Net [Abstract]
Schedule of deferred tax assets	March 31, December 31, 2022 2021 Deferred tax assets, non-current Deficit carried-forward $ 87,441, $ 87,438 Allowance 176,060 175,360 Deferred tax assets 263,501 262,798 Less: valuation allowance - - Deferred tax assets, non-current $ 263,501 $ 262,798	December 31, December 31, Deferred tax assets, non-current 2021 2020 Deficit carried-forward $ 87,438 $ 20,600 Allowance 175,360 434,248 Deferred tax assets 262,798 454,848 Less: valuation allowance - - Deferred tax assets, non-current $ 262,798 $ 454,848

Loans Payable (Tables)

Loans Payable (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of long-term loan and current portion of long-term loan	March 31, December 31, 2022 2021 Loan payable to Rushan City Rural Credit Union, annual interest 8.7875%, due by July 18, 2022. $ 1,170,803 $ 1,174,756 Long-term loans due to individuals and entities without interest 18,134 283,860 1,188,937 1,458,616 Current portion of long-term loans payable 1,170,803 1,174,756 Total, net $ 18,134 $ 283,860	December 31, December 31, 2021 2020 Loan payable to Agricultural Bank of China, annual interest rate ranges from 6% to 7.2% $ - $ 4,571,452 Loan payable to Rushan City Rural Credit Union, annual interest 8.7875%, due by July 18, 2022. 1,174,756 1,144,363 Long-term loans due to individuals and entities without interest 283,860 281,112 1,458,616 5,996,927 Current portion of long-term loans payable 1,174,756 4,571,452 Total, net $ 283,860 $ 1,425,475
Schedule of future loan obligations	within 1 year $ 1,170,803 1-2 years 18,134 3 years - Total $ 1,188,937	Year 1 $ 1,174,756 Year 2 283,860 Total $ 1,458,616

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Schedule of balance due to related parties	March 31, December 31, 2022 2021 Relationship Ms. Xueying Sheng 103,272 103,390 Controller/Accounting Manager of the Company Mr. Guohua Lin 57,387 58,039 Senior management / One of the Company’s shareholders Total 160,659 161,429	December 31, December 31, 2021 2020 Relationship Ms. Xueying Sheng 103,390 97,587 Controller/Accounting Manager of the Company Mr. Guohua Lin 58,039 55,783 Senior management / One of the Company’s shareholders Total 161,429 153,370

Concentrations (Tables)

Concentrations (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Concentrations (Tables) [Line Items]
Schedule of concentration of customers, suppliers & geographic area	For the three months ended March 31, Customer 2022 2021 Amount % Amount % A 980,222 43 % 507,094 36 % B 875,327 38 % 602,904 43 %
Schedule of concentration of customers, suppliers & geographic area	March 31, December 31, China $ 2,947 11 % $ 31,787 84 % Singapore 32,741 89 % 6,226 16 % Total cash and cash equivalents $ 35,688 100 % $ 38,013 100 %	December 31, December 31, 2021 2020 United States $ - - % $ - - % China 31,787 84 % 340,381 98 % Singapore 6,226 16 % 8,453 2 % Total cash and cash equivalents $ 38,013 100 % $ 348,834 100 %
Supplier Concentration Risk [Member]
Concentrations (Tables) [Line Items]
Schedule of concentration of customers, suppliers & geographic area	For the three months ended March 31, Suppliers 2022 2021 Amount % Amount % A N/A N/A 511,150 69 % B 725,439 82 % N/A N/A C 122,474 14 % 134,063 18 %	For the year ended December 31, 2021 2020 Suppliers Amount % Amount % A 977,168 19 % N/A N/A B 913,496 18 % 2,618,036 35 % C 837,216 16 % N/A N/A D 623,261 12 % 725,566 10 % E 621,401 12 % N/A N/A
Customer Concentration Risk [Member]
Concentrations (Tables) [Line Items]
Schedule of concentration of customers, suppliers & geographic area		For the year ended December 31, 2021 2020 Customer Amount % Amount % Guangzhou Lvxing Organic Agricultural Products Co., Ltd 3,521,542 36 % 2,597,402 36 % Guangzhou Xianshangge Trading Co., Ltd 3,414,994 35 % 3,011,449 42 %

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of effective income tax rate	For the Three Months Ended March 31, March 31, 2022 2021 US Statutory income tax rate 21 % 21 % Valuation allowance (21 )% (21 )% Total - -	For the Years Ended December 31, December 31, 2021 2020 US Statutory income tax rate 21.00 % 21.00 % PRC income tax adjustment 4.00 % 4.00 % Valuation allowance (28.03 )% (73.38 )% Effect of expenses not deductible for tax purpose 0.00 % 0.00 % Effect of income tax exemptions and reliefs 0.00 % 0.00 % Others (5.40 )% (19.14 )% Total (8.43 )% (67.53 )%
Schedule of provision for income taxes	For the Three Months Ended 2022 2021 Current $ 5,466 $ - Deferred - - Total $ 5,466 $ -	For the Years Ended 2021 2020 Current $ 22,931 $ 34,253 Deferred 192,050 (429,232) Total $ 214,981 $ (394,979)

Business Segments (Tables)

Business Segments (Tables)	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Schedule of revenues and cost of goods sold from operation	Revenues Cost of Sales For the Three Months For the Three Months March 31, March 31, March 31, March 31, 2022 2021 2022 2021 Fertilizer sales $ 1,545,208 $ 1,384,814 $ 871,690 $ 803,229 Logistic 754,867 184,154 318,582 97,523 Others - 119 - 89 Total $ 2,300,075 $ 1,569,087 $ 1,190,272 $ 900,841

Organization and Nature of Op_2

Organization and Nature of Operations (Details)							1 Months Ended			3 Months Ended		12 Months Ended
	Apr. 04, 2019 shares	Oct. 12, 2017 USD ($)	Jul. 07, 2016	Jan. 11, 2016 USD ($) shares	Sep. 03, 2015 shares	Dec. 07, 2006	Jun. 19, 2020 USD ($) $ / shares shares	Oct. 27, 2016	Jul. 17, 2013 USD ($)	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2021 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares	Dec. 29, 2020 $ / shares	Oct. 30, 2019 shares	Apr. 05, 2019 $ / shares shares	Jul. 08, 2015 USD ($)	Nov. 06, 2013 USD ($)	Nov. 06, 2013 CNY (¥)	Jul. 17, 2013 CNY (¥)	May 27, 2013
Organization and Nature of Operations (Details) [Line Items]
Equity outstanding | ¥																			¥ 400,000	¥ 20,000,000
Outstanding equity percentage									100%
Common stock, shares outstanding (in Shares) | shares					120,000,000					38,502,954		38,502,954	38,502,954
Number of investors					39
Common stock, shares issued (in Shares) | shares										38,502,954		38,502,954	38,502,954
Aggregate value of common stock										$ 3,850		$ 3,850	$ 3,850
Loss before income taxes provisions		$ 33,323
Common stock par value (in Dollars per share) | $ / shares										$ 0.0001		$ 0.0001	$ 0.0001			$ 0.0001
Preferred stock, shares issued (in Shares) | shares	(100,000,000)
Preferred stock, shares issued (in Shares) | shares										19,000,000		19,000,000	19,000,000		30,000,000	100,000,000
Preferred stock par value (in Dollars per share) | $ / shares										$ 0.0001		$ 0.0001	$ 0.0001
Aggregate purchase price										$ 2,830,800
Restricted common stock (in Shares) | shares										1,011,000
Per share price (in Dollars per share) | $ / shares										$ 2.8				$ 2.8
Goodwill										$ 673,278
Net income loss										357,649	$ 260,504
Cash balances										35,688		$ 38,013	$ 348,834
Current liabilities										12,937,283		13,770,110
Working capital										$ 6,007,632		5,403,720
Accumulated deficit												6,876,227	8,596,332
Liability current													13,770,110
Working capital deficit												$ 5,403,720	$ 5,145,436
Common Stock [Member]
Organization and Nature of Operations (Details) [Line Items]
Common stock, shares outstanding (in Shares) | shares										38,502,954
Muliang Viagoo [Member]
Organization and Nature of Operations (Details) [Line Items]
Reverse stock split, description	On April 4, 2019, the Company’s Board of Directors and majority shareholder approved a 5 to 1 reverse stock split of all of the issued and outstanding shares of the Company’s common stock, the change of corporate name from “Mullan Agritech Inc.” to “Muliang Agritech Inc.”, and the creation of one hundred million (100,000,000) shares of Blank Check Preferred Stock.
Muliang Viagoo [Member] | Common Stock [Member]
Organization and Nature of Operations (Details) [Line Items]
Preferred stock, shares issued (in Shares) | shares	(100,000,000)
Muliang Viagoo [Member]
Organization and Nature of Operations (Details) [Line Items]
Common stock, shares outstanding (in Shares) | shares					150,525,000
Remaining shares held (in Shares) | shares					30,525,000
Common stock, shares issued (in Shares) | shares				129,475,000
Aggregate value of common stock				$ 64,737.5
Common stock issued for agreement, shares (in Shares) | shares				120,000,000
Lirong Wang [Member]
Organization and Nature of Operations (Details) [Line Items]
Common stock issued for agreement				$ 800
Mullan Agritech [Member]
Organization and Nature of Operations (Details) [Line Items]
Common stock, shares issued (in Shares) | shares																500,000,000
Common stock par value (in Dollars per share) | $ / shares																$ 0.0001
Preferred stock, shares issued (in Shares) | shares																100,000,000
Preferred stock par value (in Dollars per share) | $ / shares																$ 0.0001
Restricted common stock (in Shares) | shares										1,011,000		1,011,000
Per share price (in Dollars per share) | $ / shares										$ 2.8		$ 2.8
Business Combination [Member]
Organization and Nature of Operations (Details) [Line Items]
Acquired equity purchase agreement, percentage							100%	45%									100%
Acquisition percentage																		40%	40%
Description of owned subsidiaries			Muliang Industry established a subsidiary, namely, Zhonglian Huinong (Beijing) Technology Co., Ltd (“Zhonglian”) in Beijing City, China. Muliang Industry owns 65% shares of Zhonglian, and a third-party company, Zhongrui Huilian (Beijing) Technology Co., Ltd, owns the other 35% shares. Zhonglian is to develop and operate an online agricultural products trading platform.					Muliang Industry established a subsidiary, Yunnan Muliang Animal Husbandry Development Co., Ltd (“Yunnan Muliang”) in Yunnan Province, China. Muliang Industry owns 55% shares of Yunnan Muliang, and a third-party company, Shuangbai County Development Investment Co., Ltd., owns the other 45% shares. Yunnan Muliang was set up for the sales development of West China.		Muliang Industry has two wholly-owned subsidiaries (Shanghai Zongbao and Muliang Sales), one 99% owned subsidiary (Fukang), one 60% owned subsidiary (Agritech Development), and one indirectly wholly-owned subsidiary Zongbao Cangzhou.		As a result, Muliang Industry has two wholly-owned subsidiaries (Shanghai Zongbao and Muliang Sales), one 99% owned subsidiary (Fukang), one 60% owned subsidiary (Agritech Development), and one indirectly wholly owned subsidiary Zongbao Cangzhou.
Business Combination [Member] | Muliang Viagoo [Member]
Organization and Nature of Operations (Details) [Line Items]
Consideration value																	$ 5,000
Lirong Wang [Member]
Organization and Nature of Operations (Details) [Line Items]
Limited liability, percentage						95%
Common stock issued for agreement				$ 800
Zongfang Wang [Member]
Organization and Nature of Operations (Details) [Line Items]
Limited liability, percentage						5%
Weihai Fukang Bio-Fertilizer Co., Ltd. [Member] | Business Combination [Member]
Organization and Nature of Operations (Details) [Line Items]
Acquired equity purchase agreement, percentage																					99%
Mr. Hui Song [Member] | Business Combination [Member]
Organization and Nature of Operations (Details) [Line Items]
Acquired equity purchase agreement, percentage																					99%
Mr. Hui Song [Member] | Business Combination [Member]
Organization and Nature of Operations (Details) [Line Items]
Acquired equity purchase agreement, percentage																					1%
Mr. Jianping Zhang [Member] | Business Combination [Member]
Organization and Nature of Operations (Details) [Line Items]
Consideration value																		$ 65,000
Shanghai Zongbao [Member]
Organization and Nature of Operations (Details) [Line Items]
Equity outstanding									$ 3,200,000
Viagoo [Member]
Organization and Nature of Operations (Details) [Line Items]
Limited liability, percentage			35%
Remaining shares held (in Shares) | shares							1,011,000					1,011,000
Purchase amount							$ 2,830,800					$ 2,830,800
Common stock par value (in Dollars per share) | $ / shares							$ 2.8					$ 2.8
Sale of assets												$ 673,278
Muliang Agritech Inc. [Member] | Business Combination [Member]
Organization and Nature of Operations (Details) [Line Items]
Acquired equity purchase agreement, percentage							100%
Muliang Viagoo [Member]
Organization and Nature of Operations (Details) [Line Items]
Common stock, shares outstanding (in Shares) | shares					150,525,000
Remaining shares held (in Shares) | shares					30,525,000
Common stock, shares issued (in Shares) | shares				129,475,000
Aggregate value of common stock				$ 64,737.5
Common stock issued for agreement, shares (in Shares) | shares				120,000,000
Muliang Viagoo [Member] | Business Combination [Member]
Organization and Nature of Operations (Details) [Line Items]
Consideration value																	$ 5,000
Chief Executive Officer [Member]
Organization and Nature of Operations (Details) [Line Items]
Limited liability, percentage			65%
Muliang Industry [Member] | Business Combination [Member]
Organization and Nature of Operations (Details) [Line Items]
Acquired equity purchase agreement, percentage								55%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Summary of Significant Accounting Policies (Details) [Line Items]
Straight-line method over estimated useful life	50 years		50 years
Enterprise income tax percentage	25%		25%
Translation adjustment of gain (Loss) (in Dollars)	$ 363,102	$ 47,810	$ 375,277	$ 896,587
Statutory surplus reserve fund, description	Subject to certain cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit until the aggregated appropriations reach 50% of the registered capital (as determined under accounting principles generally accepted in the PRC (“PRC GAAP”) at each year-end). For foreign-invested enterprises and joint ventures in the PRC, annual appropriations should be made to the “reserve fund.” For foreign-invested enterprises, the annual appropriation for the “reserve fund” cannot be less than 10% of after-tax profits until the aggregated appropriations reach 50% of the registered capital (as determined under PRC GAAP at each year-end).		Subject to certain cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit until the aggregated appropriations reach 50% of the registered capital (as determined under accounting principles generally accepted in the PRC (“PRC GAAP”) at each year-end). For foreign invested enterprises and joint ventures in the PRC, annual appropriations should be made to the “reserve fund”. For foreign invested enterprises, the annual appropriation for the “reserve fund” cannot be less than 10% of after-tax profits until the aggregated appropriations reach 50% of the registered capital (as determined under PRC GAAP at each year-end).
China [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Asset and liability average translation rates description	For business in China, asset and liability accounts at March 31, 2022, and December 31, 2021, were translated at 6.3418 RMB to $1 USD and 6.3588 RMB to $1 USD, respectively, which were the exchange rates on the balance sheet dates. The average translation rates applied to the statements of income for the three months ended March 31, 2022, and 2021 were 6.3454 RMB and 6.5335 RMB to $1 USD, respectively.		For business in China, asset and liability accounts at December 31, 2021 and 2020 were translated at 6.3588 RMB to $1 USD and 6.5277 RMB to $1 USD, respectively, which were the exchange rates on the balance sheet dates. The average translation rates applied to the statements of income for the years ended December 31, 2021 and 2020 were 6.4499 RMB and 6.9001 RMB to $1 USD, respectively.
Singapore [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Asset and liability average translation rates description	For business in Singapore, asset and liability accounts at March 31, 2022, and December 31, 2021, were translated at 1.3538 SGD to $1 USD and 1.3493 SGD to $1 USD, respectively. The average translation rate applied to the statements of income for the three months ended March 31, 2021, was 1.3521 SGD to $1 USD.		For business in Singapore, asset and liability accounts at December 31, 2021 and 2020 was translated at 1.3493 SGD to $1 USD and 1.3217 SGD to $1 USD respectively. The average translation rates applied to the statements of income for the years ended December 31, 2021 and 2020 was 1.3435 SGD to $1 USD and 1.3792 SGD to $1 USD respectively.
Apple Orchard [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Estimated production life	10 years		10 years
Agritech Development [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Percentage of variable entity	60%		60%
Equity interest holder, percentage	40%		40%
Fukang [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Percentage of variable entity	99%		99%
Equity interest holder, percentage	1%		1%
Zhonglian [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Percentage of variable entity	65%		65%
Equity interest holder, percentage	35%		35%
Yunnan Muliang [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Percentage of variable entity	80%		80%
Equity interest holder, percentage	20%		20%
Heilongjiang [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Percentage of variable entity	51%		51%
Equity interest holder, percentage	49%		49%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of details of the VIE agreements - VIE Agreements [Member] - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets	$ 18,739,702		$ 18,972,383	$ 25,878,427
Non-current assets	8,846,612		8,995,363	8,863,429
Total Assets	27,586,314		27,967,746	34,741,856
Current liabilities	12,230,072		12,794,076
Non-current liabilities	152,821		422,480	1,425,475
Total liabilities	12,382,893		13,216,556	21,900,770
Total shareholders’ equity (deficit)	15,203,421		14,751,190	12,841,086
Net income	412,526	$ 359,484	2,254,902	1,198,517
Net cash provided by (used in) operating activities	261,920	1,007,986	5,484,916	1,413,581
Net cash provided by (used in) investment activities			(1,158,773)	(75,346)
Net cash provided by (used in) financing activities	$ (265,213)	$ 14,251	$ (4,328,560)	$ (1,648,247)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of estimated useful lives	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Building [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	20 years	20 years
Operating equipment [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	5 years
Operating equipment [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	10 years
Vehicle [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	3 years
Vehicle [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	5 years
Electronic equipment [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	3 years
Electronic equipment [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	20 years
Office Equipment [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	3 years	3 years
Office Equipment [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	20 years	20 years
Apple Orchard [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	10 years	10 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of intangible assets estimated useful lives	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Land use rights [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful Life	50 years	50 years
Non-patented technology [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful Life	10 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of carrying values of financial instruments - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of carrying values of financial instruments [Abstract]
Current portion of long-term debt	$ 1,170,803	$ 1,174,756	$ 4,571,452
Long-term loan	18,134	283,860	1,425,475
Total	$ 1,188,937	$ 1,458,616	$ 5,996,927

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Receivables [Abstract]
Recognized bad debt allowance	$ 1,276,858	$ 1,307,965
Balance of accounts receivable	$ 3,585,710

Accounts Receivable (Details) -

Accounts Receivable (Details) - Schedule of accounts receivable - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of accounts receivable [Abstract]
Accounts receivable	$ 10,673,848	$ 12,710,362	$ 14,763,516
Less: Allowance for doubtful accounts	(1,330,057)	(1,276,858)	(1,307,965)
Total, net	$ 9,343,791	$ 11,433,504	$ 13,455,551

Inventories (Details) - Schedul

Inventories (Details) - Schedule of inventories - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of inventories [Abstract]
Raw materials	$ 73,868	$ 51,292	$ 48,524
Finished goods	134,483	82,621	111,547
Less: Provision for impairment
Total, net	$ 208,351	$ 133,913	$ 147,271

Prepayment (Details)

Prepayment (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Prepayment [Abstract]
Prepayment balance	$ 8,499,244	$ 6,805,039

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 135,811	$ 105,258	$ 510,498	$ 785,893
Construction in progress	$ 3,133,542		$ 3,125,180

Property, Plant and Equipment_3

Property, Plant and Equipment (Details) - Schedule of property, plant and equipment - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 10,472,446	$ 10,444,504	$ 8,692,242
Less: Accumulated depreciation	(3,394,965)	(3,250,242)	(2,425,499)
Property, plant and equipment, net	7,077,481	7,194,262	6,266,743
Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,045,976	3,037,848	2,949,493
Operating equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,989,606	2,981,424	2,758,704
Vehicle [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	89,372	89,134	86,828
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	100,912	100,851	26,783
Apple Orchard [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,113,038	1,110,067	1,041,377
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,133,542	$ 3,125,180	$ 1,829,057

Right of Use Assets (Details)

Right of Use Assets (Details) ¥ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2022 USD ($)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2021 USD ($)
Right of Use Assets (Details) [Line Items]
Total cost	$ 1,279,404		$ 1,284,319
Number of industrial land use rights	2	2
Book net value			$ 1,448,783
Accumulated amortization cost	$ 203,442
Highest bidder amount (in Yuan Renminbi) | ¥		¥ 164,464
Land use right [Member]
Right of Use Assets (Details) [Line Items]
Book net value	$ 1,482,846

Deferred Tax Assets, Net (Detai

Deferred Tax Assets, Net (Details) - Schedule of deferred tax assets - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets, non-current
Deficit carried-forward	$ 87,441	$ 87,438	$ 20,600
Allowance	176,060	175,360	434,248
Deferred tax assets	263,501	262,798	454,848
Less: valuation allowance
Deferred tax assets, non-current	$ 263,501	$ 262,798	$ 454,848

Loans Payable (Details)

Loans Payable (Details)

1 Months Ended

3 Months Ended

12 Months Ended

Apr. 26, 2020 USD ($)

Apr. 26, 2020 CNY (¥)

Sep. 25, 2019 CNY (¥)

Feb. 25, 2019 CNY (¥)

Aug. 25, 2018 CNY (¥)

Feb. 25, 2018 CNY (¥)

Aug. 25, 2017 CNY (¥)

Feb. 25, 2017 CNY (¥)

Aug. 25, 2016 CNY (¥)

Oct. 29, 2014 USD ($)

Mar. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Dec. 31, 2020 USD ($)

Sep. 30, 2019 USD ($)

Jan. 18, 2018 CNY (¥)

Oct. 29, 2014 CNY (¥)

Loans Payable (Details) [Line Items]

Interest expenses (in Dollars)

$ 43,267

$ 16,838

Long-term loans, amount

$ 283,860

Repaid loan (in Dollars)

$ 10,000,000

Remaining payment | ¥

¥ 35,000,000

Interest over due loan percentage

50%

Interest expense (in Dollars)

$ 164,450

Mr. Lirong Wang [Member]

Loans Payable (Details) [Line Items]

Long term loan (in Dollars)

$ 4,571,452

Litigation settlement amount

$ 5,609,770

¥ 36,683,409

Zongbao [Member]

Loans Payable (Details) [Line Items]

Long-term loans, amount

$ 6,430,000

¥ 45,000,000

Variable interest rate

20%

Repayment of loan | ¥

¥ 12,000,000

¥ 10,000,000

¥ 8,000,000

¥ 5,000,000

¥ 5,000,000

¥ 3,000,000

¥ 2,000,000

Hui Song [Member]

Loans Payable (Details) [Line Items]

Interest expense (in Dollars)

$ 700,030

Loans Payable (Details) - Sched

Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan [Line Items]
Loans payable, gross	$ 1,188,937	$ 1,458,616	$ 5,996,927
Current portion of long-term loans payable	1,170,803	1,174,756	4,571,452
Total, net	18,134	283,860	1,425,475
Rushan City Rural Credit Union [Member]
Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan [Line Items]
Loans payable, gross	1,170,803	1,174,756	1,144,363
Individuals and Entities [Member]
Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan [Line Items]
Loans payable, gross	$ 18,134	$ 283,860	$ 281,112

Loans Payable (Details) - Sch_2

Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan (Parentheticals) - Rushan City Rural Credit Union [Member]	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan (Parentheticals) [Line Items]
Annual interest	8.7875%	8.7875%
Loan payable due	Jul. 18, 2022	Jul. 18, 2022

Loans Payable (Details) - Sch_3

Loans Payable (Details) - Schedule of future loan obligations - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Schedule of future loan obligations [Abstract]
within 1 year	$ 1,170,803	$ 1,174,756
1-2 years	18,134
3 years
Total	$ 1,188,937	$ 1,458,616

Stockholders Equity (Details)

Stockholders Equity (Details) - USD ($)			1 Months Ended			3 Months Ended	12 Months Ended
	Jun. 28, 2020	Apr. 04, 2019	Dec. 29, 2020	Oct. 30, 2019	Jun. 29, 2018	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jun. 19, 2020	Nov. 01, 2019	Oct. 10, 2019	Apr. 05, 2019	Sep. 03, 2015
Stockholders Equity (Details) [Line Items]
Common stock, shares authorized						500,000,000	500,000,000	500,000,000				500,000,000
Common stock, par value (in Dollars per share)						$ 0.0001	$ 0.0001	$ 0.0001				$ 0.0001
Common share vote, description						Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought.	Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought.
Preferred stock, shares issued				30,000,000		19,000,000	19,000,000	19,000,000				100,000,000
Shares of blank check preferred stock				100,000,000
Aggregate purchase price (in Dollars)			$ 280,000
Restricted common stock						1,011,000
Share price (in Dollars per share)			$ 2.8			$ 2.8
Restricted common stock as the compensation	50,000		100,000
Common stock share outstanding						38,502,954	38,502,954	38,502,954					120,000,000
Preferred stock, shares issued		(100,000,000)
Preferred stock, par value (in Dollars per share)						$ 0.0001	$ 0.0001	$ 0.0001
Series A Preferred Stock shall voting rights, description						The holders of the issued and outstanding shares of Series A Preferred Stock shall have voting rights equal to ten (10) shares of Common Stock for each share of Series A Preferred Stock.
Preferred stock shares issued outstanding						19,000,000	19,000,000	19,000,000
Common Stock [Member]
Stockholders Equity (Details) [Line Items]
Cancelled shares of common stock										19,000,000
Common stock share outstanding						38,502,954
Series A Preferred Stock [Member]
Stockholders Equity (Details) [Line Items]
Preferred stock, shares issued				100,000,000						19,000,000	19,000,000
Shares of blank check preferred stock				100,000,000
Preferred stock, description				On October 30, 2019, the Company’s Board of Directors and majority shareholder approved to designate 30,000,000 shares as Series A Preferred Stock out of the 100,000,000 shares of blank check preferred stock, which the preferences and relative and other rights, and the qualifications, limitations or restrictions thereof, shall be set forth in the discussion below under the “Series A Preferred Stock.
Beneficially shares of common stock										19,000,000
Preferred Class A [Member]
Stockholders Equity (Details) [Line Items]
Description of preferred stock				On October 30, 2019, the Company’s Board of Directors and majority shareholder approved to designate 30,000,000 shares as Series A Preferred Stock out of the 100,000,000 shares of blank check preferred stock, which the preferences and relative and other rights, and the qualifications, limitations or restrictions thereof, shall be set forth in the discussion below under the “Series A Preferred Stock”.
Board of Directors [Member]
Stockholders Equity (Details) [Line Items]
Reverse stock split, description		On April 4, 2019, the Company’s Board of Directors and majority shareholder approved a 5 to 1 reverse stock split of all of the issued and outstanding shares of the Company’s common stock (the “Reverse Stock Split”).
Board of Directors and majority [Member] | Common Stock [Member]
Stockholders Equity (Details) [Line Items]
Preferred stock, shares issued		100,000,000
Preferred stock, par value (in Dollars per share)		$ 0.0001
Board of Directors and majority [Member] | Series A Preferred Stock [Member]
Stockholders Equity (Details) [Line Items]
Preferred stock, shares issued				30,000,000
Board of Directors and majority [Member] | Common Stock [Member]
Stockholders Equity (Details) [Line Items]
Preferred stock, shares issued		(100,000,000)
Preferred stock, par value (in Dollars per share)		$ 0.0001
Chief Executive Officer [Member] | Common Stock [Member]
Stockholders Equity (Details) [Line Items]
Converted amount (in Dollars)					$ 326,348
Converted shares					43,200
Share price per share (in Dollars per share)					$ 7.55
Issuance of common shares					298,518
Conversion price per share (in Dollars per share)					$ 7.55
Proceeds from issuance of common shares (in Dollars)					$ 2,255,111
Chief Executive Officer [Member] | Series A Preferred Stock [Member]
Stockholders Equity (Details) [Line Items]
Preferred stock, shares issued											19,000,000
Cancelled shares of common stock											19,000,000
Beneficially shares of common stock											19,000,000
Chief Executive Officer [Member] | Preferred Class A [Member]
Stockholders Equity (Details) [Line Items]
Preferred stock, shares issued										19,000,000
Cancelled shares of common stock										19,000,000
Beneficially shares of common stock										19,000,000
Mullan Agritech [Member]
Stockholders Equity (Details) [Line Items]
Common stock, par value (in Dollars per share)												$ 0.0001
Preferred stock, shares issued												100,000,000
Equity interest									100%
Aggregate purchase price (in Dollars)						$ 2,830,800	$ 2,830,800
Restricted common stock						1,011,000	1,011,000
Share price (in Dollars per share)						$ 2.8	$ 2.8
Preferred stock, par value (in Dollars per share)												$ 0.0001

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Mr. Lirong Wang [Member]
Related Party Transactions (Details) [Line Items]
Due from related parties	$ 792,708		$ 716,721
Borrowed amount	175,304	$ 320,604	4,909,854	$ 2,748,129
Repayment of debt	99,317	257,451	3,037,704	3,164,170
Mr. Guohua Lin [Member]
Related Party Transactions (Details) [Line Items]
Borrowed amount	2,837	3,061	11,663	53,694
Repayment of debt	3,489	(4,863)	9,406	29,581
Ms. Xueying Sheng [Member]
Related Party Transactions (Details) [Line Items]
Borrowed amount	276	3,439	18,605	71,158
Repayment of debt	$ 394	$ 2,088	$ 12,803	$ 89,524

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of balance due to related parties - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Due to related party	$ 160,659	$ 161,429	$ 153,370
Ms. Xueying Sheng [Member]
Related Party Transaction [Line Items]
Due to related party	$ 103,272	$ 103,390	97,587
Relationship	Controller/Accounting Manager of the Company	Controller/Accounting Manager of the Company
Mr. Guohua Lin [Member]
Related Party Transaction [Line Items]
Due to related party	$ 57,387	$ 58,039	$ 55,783
Relationship	Senior management / One of the Company’s shareholders	Senior management / One of the Company’s shareholders

Concentrations (Details)

Concentrations (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Customer Concentration Risk [Member]
Concentrations (Details) [Line Items]
Concentrations percentage	10%	10%	10%	10%
Supplier Concentration Risk [Member]
Concentrations (Details) [Line Items]
Concentrations percentage	10%	10%	10%	10%

Concentrations (Details) - Sche

Concentrations (Details) - Schedule of concentration of customers, suppliers & geographic area - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Customer A [Member]
Concentrations (Details) - Schedule of concentration of customers, suppliers & geographic area [Line Items]
Revenues	$ 980,222	$ 507,094
Concentration risk, percentage	43%	36%
Customer B [Member]
Concentrations (Details) - Schedule of concentration of customers, suppliers & geographic area [Line Items]
Revenues	$ 875,327	$ 602,904
Concentration risk, percentage	38%	43%

Concentrations (Details) - Sc_2

Concentrations (Details) - Schedule of concentration of customers, suppliers & geographic area - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Suppliers A [Member]
Concentration Risk [Line Items]
Purchase		$ 511,150
Concentration risk, percentage		69%
Suppliers B [Member]
Concentration Risk [Line Items]
Purchase	$ 725,439
Concentration risk, percentage	82%
Suppliers C [Member]
Concentration Risk [Line Items]
Purchase	$ 122,474	$ 134,063
Concentration risk, percentage	14%	18%

Concentrations (Details) - Sc_3

Concentrations (Details) - Schedule of concentration of customers, suppliers & geographic area - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Concentration Risk [Line Items]
Total cash and cash equivalents	$ 35,688	$ 38,013	$ 348,834
Concentration risk, percentage	100%	100%
China [Member]
Concentration Risk [Line Items]
Total cash and cash equivalents	$ 2,947	$ 31,787
Concentration risk, percentage	11%	84%
Singapore [Member]
Concentration Risk [Line Items]
Total cash and cash equivalents	$ 32,741	$ 6,226
Concentration risk, percentage	89%	16%

Income Taxes (Details)

Income Taxes (Details) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Dec. 22, 2017	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018
Income Taxes (Details) [Line Items]
Corporate tax, description	The Company has considered the accounting impact of the effects of the Act during the year ended December 31, 2018 including a reduction in the corporate tax rate from 34% to 21% among other changes.
Income tax rate				(8.43%)	(67.53%)
NOLs expiration				Dec. 31, 2034
United States [Member]
Income Taxes (Details) [Line Items]
Net taxable operating loss carry forwards (in Dollars)		$ 102,000		$ 948,348
United States [Member] | Maximum [Member]
Income Taxes (Details) [Line Items]
Income tax rate						34%
United States [Member] | Minimum [Member]
Income Taxes (Details) [Line Items]
Income tax rate						21%
Hong Kong [Member]
Income Taxes (Details) [Line Items]
Profit tax rate		16.50%		16.50%
Singpore [Member]
Income Taxes (Details) [Line Items]
Profit tax rate		17%		17%
China PRC [Member]
Income Taxes (Details) [Line Items]
Income tax rate		25%		25%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of effective income tax rate	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
US Statutory income tax rate	21%	21%	21%	21%
Valuation allowance	(21.00%)	(21.00%)	(28.03%)	(73.38%)
Total			(8.43%)	(67.53%)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of provision for income taxes - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Current	$ 5,466		$ 22,931	$ 34,253
Deferred			192,050	(429,232)
Total	$ 5,466		$ 214,981	$ (394,979)

Business Segments (Details) - S

Business Segments (Details) - Schedule of revenues and cost of goods sold from operation - Business segments [Member] - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Segment Reporting Information [Line Items]
Revenues	$ 2,300,075	$ 1,569,087
Cost of Sales	1,190,272	900,841
Fertilizer sales [Member]
Segment Reporting Information [Line Items]
Revenues	1,545,208	1,384,814
Cost of Sales	871,690	803,229
Logistic [Member]
Segment Reporting Information [Line Items]
Revenues	754,867	184,154
Cost of Sales	318,582	97,523
Others [Member]
Segment Reporting Information [Line Items]
Revenues		119
Cost of Sales		$ 89

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details) - Schedule of details of the VIE agreements - VIE Agreements [Member] - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets	$ 18,739,702		$ 18,972,383	$ 25,878,427
Non-current assets	8,846,612		8,995,363	8,863,429
Total Assets	27,586,314		27,967,746	34,741,856
Current liabilities			12,794,076	20,475,295
Non-current liabilities	152,821		422,480	1,425,475
Total liabilities	12,382,893		13,216,556	21,900,770
Total shareholders’ equity	15,203,421		14,751,190	12,841,086
Net income	412,526	$ 359,484	2,254,902	1,198,517
Net cash provided by (used in) operating activities	261,920	1,007,986	5,484,916	1,413,581
Net cash provided by (used in) investment activities			(1,158,773)	(75,346)
Net cash provided by (used in) financing activities	$ (265,213)	$ 14,251	$ (4,328,560)	$ (1,648,247)

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (Details) - Schedule of estimated useful lives	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Building [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	20 years	20 years
Operating equipment [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life		5 years
Operating equipment [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life		10 years
Vehicle [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life		3 years
Vehicle [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life		5 years
Electronic Equipment [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life		3 years
Electronic Equipment [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life		20 years
Office Equipment [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	3 years	3 years
Office Equipment [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	20 years	20 years
Apple Orchard [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, plant and equipment, Useful Life	10 years	10 years

Summary of Significant Accou_10

Summary of Significant Accounting Policies (Details) - Schedule of intangible assets estimated useful lives	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Use Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful Life	50 years	50 years
Unpatented Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful Life		10 years

Summary of Significant Accou_11

Summary of Significant Accounting Policies (Details) - Schedule of details of the VIE agreements - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of details of the VIE agreements [Abstract]
Current portion of long-term loan	$ 1,170,803	$ 1,174,756	$ 4,571,452
Long-term loan	18,134	283,860	1,425,475
Total	$ 1,188,937	$ 1,458,616	$ 5,996,927

Accounts Receivable (Details)_2

Accounts Receivable (Details) - Schedule of accounts receivable - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of accounts receivable [Abstract]
Accounts receivable	$ 10,673,848	$ 12,710,362	$ 14,763,516
Less: Allowance for doubtful accounts	(1,330,057)	(1,276,858)	(1,307,965)
Total, net	$ 9,343,791	$ 11,433,504	$ 13,455,551

Inventories (Details) - Schedu

Inventories (Details) - Schedule of inventories - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of inventories [Abstract]
Raw materials	$ 73,868	$ 51,292	$ 48,524
Finished goods	134,483	82,621	111,547
Allowance			(12,800)
Total, net	$ 208,351	$ 133,913	$ 147,271

Property, plant and equipment_4

Property, plant and equipment (Details) - Schedule of property, plant and equipment - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 10,472,446	$ 10,444,504	$ 8,692,242
Less: Accumulated depreciation	(3,394,965)	(3,250,242)	(2,425,499)
Property, plant and equipment, net	7,077,481	7,194,262	6,266,743
Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,045,976	3,037,848	2,949,493
Operating equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,989,606	2,981,424	2,758,704
Vehicle [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	89,372	89,134	86,828
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	100,912	100,851	26,783
Apple Orchard [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,113,038	1,110,067	1,041,377
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,133,542	$ 3,125,180	$ 1,829,057

Deferred Tax Assets, Net (Det_2

Deferred Tax Assets, Net (Details) - Schedule of deferred tax assets - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of deferred tax assets [Abstract]
Deficit carried-forward	$ 87,441	$ 87,438	$ 20,600
Allowance	176,060	175,360	434,248
Deferred tax assets	263,501	262,798	454,848
Less: valuation allowance
Deferred tax assets, non-current	$ 263,501	$ 262,798	$ 454,848

Loans Payable (Details) - Sch_4

Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan [Line Items]
Loans payable, gross	$ 1,188,937	$ 1,458,616	$ 5,996,927
Current portion of long-term loans payable	1,170,803	1,174,756	4,571,452
Total, net	18,134	283,860	1,425,475
Agricultural Banks Of China [Member]
Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan [Line Items]
Loans payable, gross			4,571,452
Rushan City Rural Credit Unions [Member]
Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan [Line Items]
Loans payable, gross	1,170,803	1,174,756	1,144,363
Third Party Individuals And Entities [Member]
Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan [Line Items]
Loans payable, gross	$ 18,134	$ 283,860	$ 281,112

Loans Payable (Details) - Sch_5

Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan (Parentheticals)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Agricultural Banks Of China [Member] | Minimum [Member]
Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan (Parentheticals) [Line Items]
Annual interest		6%
Agricultural Banks Of China [Member] | Maximum [Member]
Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan (Parentheticals) [Line Items]
Annual interest		7.20%
Rushan City Rural Credit Unions [Member]
Loans Payable (Details) - Schedule of long-term loan and current portion of long-term loan (Parentheticals) [Line Items]
Annual interest	8.7875%	8.7875%
Loan payable due	Jul. 18, 2022	Jul. 18, 2022

Loans Payable (Details) - Sch_6

Loans Payable (Details) - Schedule of future loan obligations - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Schedule of future loan obligations [Abstract]
Year 1	$ 1,170,803	$ 1,174,756
Year 2		283,860
Total	$ 1,188,937	$ 1,458,616

Related Party Transactions (De

Related Party Transactions (Details) - Schedule of balance due to related parties - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Due to related party	$ 160,659	$ 161,429	$ 153,370
Ms. Xueying Sheng [Member]
Related Party Transaction [Line Items]
Due to related party	$ 103,272	$ 103,390	97,587
Relationship	Controller/Accounting Manager of the Company	Controller/Accounting Manager of the Company
Mr. Guohua Lin [Member]
Related Party Transaction [Line Items]
Due to related party	$ 57,387	$ 58,039	$ 55,783
Relationship	Senior management / One of the Company’s shareholders	Senior management / One of the Company’s shareholders

Concentrations (Details) - Sc_4

Concentrations (Details) - Schedule of concentration of customers, suppliers & geographic area - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Huizhou Siji Green Agricultural Products Co., Ltd [Member]
Concentration Risk [Line Items]
Revenues	$ 3,521,542	$ 2,597,402
Concentration risk, percentage	36%	36%
Guangzhou Xianshangge Trading Co., Ltd [Member]
Concentration Risk [Line Items]
Revenues	$ 3,414,994	$ 3,011,449
Concentration risk, percentage	35%	42%

Concentrations (Details) - Sc_5

Concentrations (Details) - Schedule of concentration of customers, suppliers & geographic area - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Suppliers A [Member]
Concentration Risk [Line Items]
Purchase	$ 977,168
Concentration risk, percentage	19%
Suppliers B [Member]
Concentration Risk [Line Items]
Purchase	$ 913,496	$ 2,618,036
Concentration risk, percentage	18%	35%
Suppliers C [Member]
Concentration Risk [Line Items]
Purchase	$ 837,216
Concentration risk, percentage	16%
Suppliers D [Member]
Concentration Risk [Line Items]
Purchase	$ 623,261	$ 725,566
Concentration risk, percentage	12%	10%
Suppliers E [Member]
Concentration Risk [Line Items]
Purchase	$ 621,401
Concentration risk, percentage	12%

Concentrations (Details) - Sc_6

Concentrations (Details) - Schedule of concentration of customers, suppliers & geographic area - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Concentration Risk [Line Items]
Total cash and cash equivalents	$ 38,013	$ 348,834
Concentration risk, percentage	100%	100%
United States [Member]
Concentration Risk [Line Items]
Total cash and cash equivalents
China [Member]
Concentration Risk [Line Items]
Total cash and cash equivalents	$ 31,787	$ 340,381
Concentration risk, percentage	84%	98%
Singapore [Member]
Concentration Risk [Line Items]
Total cash and cash equivalents	$ 6,226	$ 8,453
Concentration risk, percentage	16%	2%

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of effective income tax rate	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Schedule of effective income tax rate [Abstract]
US Statutory income tax rate	21%	21%	21%	21%
PRC income tax adjustment			4%	4%
Valuation allowance	(21.00%)	(21.00%)	(28.03%)	(73.38%)
Effect of expenses not deductible for tax purpose			0%	0%
Effect of income tax exemptions and reliefs			0%	0%
Others			(5.40%)	(19.14%)
Total			(8.43%)	(67.53%)

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of provision for income taxes - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Schedule of provision for income taxes [Abstract]
Current	$ 5,466		$ 22,931	$ 34,253
Deferred			192,050	(429,232)
Total	$ 5,466		$ 214,981	$ (394,979)