ETAO International (ETAOF) 20-F 1 Sep 23 2022 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information - shares	12 Months Ended
	Dec. 31, 2022	Aug. 28, 2023
Document Information Line Items
Entity Registrant Name	ETAO International Co., Ltd.
Trading Symbol	ETAO
Document Type	20-F
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		102,445,851
Amendment Flag	false
Entity Central Index Key	0001939696
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-41629
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	1460 Broadway
Entity Address, Address Line Two	14th Floor
Entity Address, City or Town	New York
Entity Address, Postal Zip Code	10036
Entity Address, Country	US
Title of 12(b) Security	Ordinary Shares, par value US$0.0001 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	No
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	U.S. GAAP
Auditor Name	WWC, P.C.
Auditor Firm ID	1171
Auditor Location	San Mateo, California
Business Contact
Document Information Line Items
Entity Address, Address Line One	1460 Broadway
Entity Address, Address Line Two	14th Floor
Entity Address, City or Town	New York
Entity Address, Postal Zip Code	10036
Entity Address, Country	US
Contact Personnel Name	Wensheng Liu
City Area Code	(347)
Local Phone Number	306-5134

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 8,933,208	$ 4,727,210
Restricted cash, current	2,328,230	6,281,783
Short-term investment	2,900,880
Accounts receivable, net	8,096,347	8,716,261
Advances to suppliers	315,502	498,207
Prepaid expenses and other receivables, net	1,877,354	3,499,945
Inventories	1,989,393	2,079,947
Current assets of discontinued operation		728,210
Total current assets	26,440,914	26,531,563
Restricted cash, non-current	725,171	792,074
Long-term Investment
Property, plants and equipment, net	17,687,745	19,334,008
Intangible assets, net	607,881	817,640
Goodwill		160,128,167
Prepayment for investments in real property		874,403
Land use right, net	501,555	556,551
Deferred tax assets, net	96,812	89,109
Finance lease assets	1,123,877	1,446,490
Right-of-use assets	5,351,870	7,223,995
Security deposits	45,687	84,233
Related party receivable	408,309	445,232
Non-current assets of discontinued operation		3,783,940
Total non-current assets	26,548,907	195,575,843
TOTAL ASSETS	52,989,821	222,107,405
Current liabilities:
Bank loans	2,359,462	3,149,407
Long-term bank loan – current portion		375,701
Note payable	3,102,103	3,797,706
Accounts payable	7,563,542	7,366,582
Contract liabilities	748,296	778,125
Accrued expenses and other current liabilities	18,585,015	15,221,163
Finance lease payable, current	842,871	1,376,410
Operating lease payable, current	1,245,130	1,402,727
Current liabilities of discontinued operation		5,056,394
Total current liabilities	34,446,419	38,524,215
Non-current liabilities of discontinued operation		2,348,149
Related parties payable	19,179,017	21,179,818
Finance lease payable, non-current	1,064,104	1,391
Operating lease payable, non-current	4,280,617	5,790,397
TOTAL LIABILITIES	58,970,157	67,843,970
Commitments and contingencies
Equity
Class B ordinary shares (US$0.0001 par value per share; 3,300,000 shares issued and outstanding as of December 31, 2022 and December 31, 2021;	330	330
Class A ordinary shares (US$0.0001 par value per share; 96,700,000 and 23,100,500 shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively;	9,670	2,310
Additional paid-in capital	893,026,975	157,039,335
Subscription receivable		(616,469)
Statutory reserve	16,735	16,735
Accumulated deficit	(907,539,304)	(10,861,545)
Accumulated other comprehensive income/(loss)	(1,113,133)	352,192
Etao’s shareholders’ equity/(deficits)	(15,598,728)	145,932,888
Non-controlling interest	9,618,392	8,330,546
TOTAL EQUITY/(DEFICITS)	(5,980,336)	154,263,434
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 52,989,821	$ 222,107,405

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Class B Ordinary Shares
Ordinary shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, shares issued	3,300,000	3,300,000
Ordinary shares, shares outstanding	3,300,000	3,300,000
Class A Ordinary Shares
Ordinary shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, shares issued	96,700,000	23,100,500
Ordinary shares, shares outstanding	96,700,000	23,100,500

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net revenue	$ 58,060,025	$ 53,337,278
Cost of revenue	(39,060,362)	(37,072,061)
Gross profit	18,999,663	16,265,217
Operating expenses:
Selling expenses	(7,570,575)	(5,693,125)
General and administrative expenses	(746,446,216)	(15,078,572)
Research and development expenses	(2,129,176)	(918,630)
Total operating expenses	(756,145,967)	(21,690,327)
Income (loss) from operations	(737,146,304)	(5,425,110)
Other income (loss):
Other income	669,522	427,656
Interest income	76,707	129,527
Impairment on equity investment	(159,299,092)	(3,905,776)
Interest expense	(503,719)	(530,192)
Other expense	(135,075)	(144,476)
Total other income (loss)	(159,191,657)	(4,023,261)
Profit (loss) before income tax expense	(896,337,961)	(9,448,371)
Income tax expense	(657,093)	(504,112)
Net loss from continuing business	(896,995,054)	(9,952,483)
Discontinued operation loss		(631,486)
Non-controlling interest (income) loss	317,295	40,606
Net loss attributed to shareholders	(896,677,759)	(10,543,363)
Other comprehensive income:
Foreign currency translation gain, net of income taxes	(1,465,325)	352,192
Total comprehensive income (loss)	$ (898,143,084)	$ (10,191,171)
Loss per ordinary share, basic (in Dollars per share)	$ (8.97)	$ (0.11)
Weighted average number of ordinary shares outstanding, basic (in Shares)	100,000,000	100,000,000

Consolidated Statements of In_2

Consolidated Statements of Income and Comprehensive Loss (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Loss per ordinary share, diluted	$ (8.97)	$ (0.11)
Weighted average number of ordinary shares outstanding, diluted	100,000,000	100,000,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders’ Equity - USD ($)	Class B Ordinary shares	Class A Ordinary shares	Additional paid-in capital	Subscription receivable	Statutory reserve	Accumulated deficit	Accumulated other comprehensive income (loss)	Total Etao’s shareholder’s equity	Non- controlling interests	Total
Balance at Dec. 31, 2020	$ 330	$ 752	$ 1,248,918	$ (931,818)		$ (318,182)
Balance (in Shares) at Dec. 31, 2020	3,300,000	7,519,629
Net (loss) income						(10,543,363)		(10,403,587)	(40,606)	(10,444,193)
Shares issued for acquisition		$ 1,470	147,024,505		16,735			147,042,710	8,371,152	155,413,862
Shares issued for acquisition (in Shares)		14,704,271
Shares issued for equity investment		$ 38	3,765,962					3,766,000		3,766,000
Shares issued for equity investment (in Shares)		376,600
Share-based compensation expenses		$ 50	4,999,950					5,000,000		5,000,000
Share-based compensation expenses (in Shares)		500,000
Proceeds from founders				315,349				315,349		315,349
Foreign currency translation adjustment							352,192	352,192		352,192
Balance at Dec. 31, 2021	$ 330	$ 2,310	157,039,335	(616,469)	16,735	(10,861,545)	352,192	145,932,888	8,330,546	154,263,434
Balance (in Shares) at Dec. 31, 2021	3,300,000	23,100,500
Net (loss) income						(160,682,759)		(160,682,759)	(317,295)	(161,000,054)
Share-based compensation expenses		$ 7,360	735,987,640					735,995,000		735,995,000
Share-based compensation expenses (in Shares)		73,599,500
subsidiaries representing as equity method									1,090,140	1,090,140
Proceeds from founders				616,469				616,469		616,469
Foreign currency translation adjustment							(1,465,325)	(1,465,325)	515,001	(950,325)
Balance at Dec. 31, 2022	$ 330	$ 9,670	$ 893,026,975		$ 16,735	$ (907,539,304)	$ (1,113,133)	$ (15,598,728)	$ 9,618,392	$ (5,980,336)
Balance (in Shares) at Dec. 31, 2022	3,300,000	96,700,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Cash Flows [Abstract]
Net profit from continuing business	$ (896,995,054)	$ (9,952,483)
Adjustment:
Depreciation and amortization	1,951,902	1,696,188
Bad debt provision	1,070,148	237,960
Impairment for equity investment	159,299,092	3,905,776
Shares issued for compensation	735,995,000	5,000,000
Changes in operating assets:
Decrease/(increase) of restricted cash, current	3,544,888	(3,173,712)
Decrease/(increase) of accounts receivable	(155,495)	(2,113,002)
Decrease/(increase) of advances to suppliers	146,777	(36,001)
Decrease/(increase) of prepaid expenses and other receivables	341,115	187,987
Decrease/(increase) of inventories	(75,725)	(32,422)
Decrease/(increase) of deferred tax assets	(15,107)	(16,078)
Increase/(decrease) of accounts payable	798,416	620,504
Increase/(decrease) of advances from customers	32,476	78,462
Increase/(decrease) of accrued expenses and other payables	4,678,245	3,415,189
Increase/(decrease) of lease liabilities	207,209	(69,844)
Cash (used in) / provided by operating activities	10,823,888	(251,475)
Purchase of property, plant and equipment	(624,363)	(2,349,181)
Acquiring of intangible assets and long-term prepaid expenses	(9,533)	(7,202)
Payment for short-term investment	(2,971,162)
Proceeds for equity investment		15,531
Proceeds from disposal of investment in real property		226,213
Proceeds from rental deposit	32,656	20,640
Cash increased by acquisition		7,706,089
Cash provided by / (used in) investing activities	(3,572,402)	5,612,090
Proceeds/(repayment) of bank loans, net	(908,357)	64,125
Proceeds/(repayment) of note payable, net	(404,845)	(2,305,982)
Proceeds/(repayment) from related parties	(2,517,548)	2,446,680
Repayment of finance lease liability	653,595	(1,217,907)
Proceeds from allotment of shares	616,469	315,349
Cash provided by/ (used in) financing activities	(2,560,688)	(697,734)
Foreign currency effect	(484,800)	64,330
Total cashflow	4,205,998	4,727,210
Cash as of January 1,	4,727,210
Cash as of December 31,	8,933,208	4,727,210
Net cash increase/(decrease)	4,205,998	4,727,210
Supplementary information
Taxes paid	621,840	42,771
Interest paid	$ 476,169	$ 480,092

Organization and Principal Acti

Organization and Principal Activities	12 Months Ended
	Dec. 31, 2022
Organization and Principal Activities [Abstract]
ORGANIZATION AND PRINCIPAL ACTIVITIES	1. ORGANIZATION AND PRINCIPAL ACTIVITIES On August 28, 2020, Etao International Co, Ltd. (“Etao” or the “Company”) was founded in Cayman Islands. The Company is controlled by the major shareholders: Etao International Group Inc. (“Etao Delaware”) and WSHP Capital LLC (“WSHP Capital”) which are domiciled in the State of Delaware and State of New York, respectively. On September 17, 2020, Etao International Group Co. Limited (“Etao HK”) was founded in Hong Kong. On September 24, 2020, Etao Global Holdings (“Etao Global”) was formed in the British Virgin Islands. On December 1, 2020, ETAO International Medical Technology Ltd. (“ETAO China”) was formed as a Wholly Foreign-Owned Entity in the People’s Republic of China. From March 15, 2021 till June 30, 2021, Etao signed a series of VIE agreements and issued shares to acquire majority shares of 11 companies in China. Through VIE agreements, Etao China controls 11 entities in China, including 6 hospitals and chain clinics, 4 technology related healthcare companies and 1 insurance brokerage agency. Offline hospitals mainly involve general hospitals and various specialized hospitals. The hospitals’ income consists of drug, Diagnosis, Examination, Treatment, Assay, Nursing, Materials and so on. Guiyang Tianlun Hospital mainly provides maternity, health and reproductive services; Civil Hospital (Mengzhou City) and Changxing Zhizhou Hospital are second-level general hospitals with all departments, including medical treatment, scientific research, teaching, prevention, rehabilitation and healthcare, and pension service; Qianhu Medical Management provides advanced technology and excellent service for every beauty seeker. Kangning (Henyang) Healthcare Management is the first medical examination separation one-stop service institutions in Hengyang City, for individuals and groups to provide health examination, medical, family doctor, chronic disease management and other all-round personalized services. In the current situation of scarce medical resources in China, Kangning (Henyang) Healthcare Management provides another effective disease prevention, control solution and better medical experience for individuals, enterprises, public institutions and government agencies. Due to disputes with minority shareholders of Qianhu Medical, the Company lost control of Qianhu Medical in 2022. Therefore, the Company made full impairment of its equity cost in Qianhu Medical as of January 1, 2022 and the comparative figures of 2021 was restated to carve out Qianhu Medical from continuing business. Aaliance Insurance Broker is mainly engaged in Insurance, reinsurance brokerage and risk management consulting, representing and selling products of various Insurance companies in China. The company has the insurance brokerage business license, national large enterprise group insurance business bidding qualification. Aaliance Insurance Broker focuses on comprehensive insurance services, in-depth scene, customized products, and relies on O2O online and offline three-dimensional services, to create a real comprehensive platform of insurance services. Each technology has its own unique competitiveness. Chain Workshop is a leading digital healthcare provider in “Internet” + “healthcare” (artificial intelligence, big data, cloud computing, blockchain, etc.). Its core businesses include six major sections: internet hospital, cloud pharmacy, AI diagnosis, chronic disease management, internet doctor, international remote consultation. Each technology also provides technology development services for internet hospitals outside the system, to participate in and promote the development of informatization, digitalization and intellectualization of the medical industry with the guidance of industry application and customer demand. Etao through Etao HK and its subsidiaries, VIE and VIE’s subsidiaries, primarily engages in healthcare related businesses in the People’s Republic of China (“PRC” or “China”). As of December 31, 2022, Etao Hong Kong’s major subsidiaries and consolidated VIE are as follows: Name Date of Percentage of Principal Subsidiaries ETAO International Medical Technology Ltd. August 31, 2020 100% WFOE, Technology VIE and subsidiaries of VIE Aaliance Insurance Brokers Co., Ltd and its 20 branches in China July 14, 2010 VIE, 85% owned Insurance Broker Shanghai Weimin Info-tech Co., Ltd November 10, 2017 100% owned Software, online advertising support Shandong Duorui Info-tech Co., Ltd. March 6, 2019 70% owned Software, online advertising support Shandong Jingkai Info-tech Co., Ltd. August 11, 2020 70% owned Software, online advertising support Jiangxi Qianhu Healthcare Group (Qianhu) July 1, 2019 51% owned VIE Cosmetology Hospital Changsha Zhuoermei Medical Cosmetology Co., Ltd February 14, 2010 100% owned Cosmetology Hospital Yichun Aicite Medical Cosmetology Co., Ltd. March 6, 2018 100% owned Cosmetology Hospital Nanchang Ailaifu Medical Cosmetology Co., Ltd. September 11, 2015 80% owned Cosmetology Hospital Nanchang Hongpingguo Medical Cosmetology Co., Ltd. September30, 2016 80% owned Cosmetology Hospital Changsha Keyanmei Medical Cosmetology Co., Ltd. June 23, 2015 51% owned Cosmetology Hospital Hangzhou 6D Dental Medical Technology Co., LTD August 30, 2010 51% owned VIE Dental Quzhou 6D Dental Clinic Co., LTD ，March,16，2015 51% owned subsidiary of 51% owned VIE Dental Hangzhou Sunsmile Dental Clinic May 18, 2017 60% owned Dental Chain Workshop (Beijing) Co.,Ltd. August 27, 2003 100% owned VIE AI, online healthcare Shenzhen Gingularity Information Technology Co., Ltd February 17, 2017 100% owned AI, online healthcare Nanjing Changguan Info-tech Co., Ltd. January 5, 2010 51% owned AI, online healthcare Hunan Zhichao Healthcare Technology Limited August 17, 2017 51% owned VIE Healthcare technology Henyang Kangning Health Management Limited April 28, 2015 51% owned VIE Health management Guiyang Tianlun Infertility Hospital Limited March 29, 2021 51% owned VIE Hospital Mengzhou Minsheng Hospital Limited May 11, 2018 51% owned VIE Hospital Changxing Zhizhou Hospital Limited March 5, 2019 51% owned VIE Hospital Beijing Baihuabaihui Biotech Limited January 22, 2014 55% owned VIE Bio-tech Beijing Dnurse Technology Co.,Ltd July 30, 2013 67.39% owned VIE Nursing Etao, its subsidiaries, its VIEs and VIE’s subsidiaries are hereinafter collectively referred to as the “Company”. The VIE Agreements Etao International healthcare , has entered into the following contractual arrangements with VIEs and their shareholders, that enable the Company to (i) have power to direct the activities that most significantly affect the performance of these VIEs and their subsidiaries, and (ii) receive the benefits of VIEs and their subsidiaries that could be significant to VIEs and its subsidiaries. VIEs are fully and exclusively responsible for the management of VIEs and its subsidiaries, absorbs all risk of losses of VIEs and their subsidiaries and has the exclusive right to exercise all voting rights of VIEs’ shareholders. Therefore, Etao is considered as the ultimate primary beneficiary of these VIEs and their subsidiaries and has consolidated these VIEs and their subsidiaries’ assets, liabilities, results of operations, and cash flows in the accompanying consolidated financial statements. Exclusive Business Cooperation Agreement Etao International Healthcare Technology Co., Ltd. (“the WOFE”) entered into an Exclusive Business Cooperation Agreement with 11 VIEs , pursuant to which the WOFE has the exclusive right to provide the 11 VIEs with technical services, management consulting and operation support in return for certain fees typically calculated to shift, from 51% to 100% of, VIEs’ operating profits to the WOFE, and the operating profits shall consist of the VIEs’ total consolidated profit, after deduction of any accumulated deficit in the preceding financial year(s), working capital, expenses, taxes and other statutory contributions. Without the WOFE’s prior written consent, VIEs may not accept any services subject to this agreement from any third party. The WOFE will have the exclusive ownership of all intellectual property rights created as a result of the performance of this agreement. This Agreement may be terminated (i) with the WOFE written consent, (ii) or when VIEs goes bankrupt or are liquidated in accordance with the applicable laws. Exclusive Option Agreement The Exclusive Option Agreement entered into by and among the WOFE and the VIEs. Pursuant to the Exclusive Option Agreement, Registered Shareholders irrevocably granted the WOFE or any third party designated by the WOFE an option to purchase all or part of their equity interests as agreed in Exclusive Business Co-operation Agreement (collectively, Granted Equity Interests) in VIEs and their subsidiaries at any time at a price determined at the WOFE’s discretion or in accordance with the applicable laws. Without the WOFE’s prior written consent, VIEs and their shareholders agreed not to, among other things: (i) amend the articles of association of the VIES; (ii) increase or decrease the registered capital of the VIEs; (iii) change VIEs’ business activities; (iv) alter VIEs’ capital structure; (v) sell, assign, mortgage or dispose of any legal or beneficial rights to or in any of VIEs’ assets, business, or revenue; (vi) incur, assume or guarantee any debts, except for debts incurred in the ordinary course of business; (vii) enter into any material contract, except for contracts entered in the ordinary course of business; (viii) merge or consolidate with any third party or acquire or invest in any third party. Registered Shareholders have further covenanted, among other things, that not to distribute dividends Without the WOFE’s prior written consent. This Agreement will continue with full force and effect until the date when the Granted Equity Interests held by Registered Shareholders have been transferred to the WOFE or any third party designated by the WOFE. Power of Attorney Each shareholder of VIEs, executed Power of Attorney to irrevocably authorize the WOFE or any person(s) designated by the WOFE to act as its attorney-in-fact to exercise all of its rights as a shareholder of the VIEs, including, but not limited to, the right to receive all notices regarding the shareholders’ meetings, vote, make decisions and sign relevant documents as a shareholder. This agreement is effective and irrevocable until all of each shareholder’s equity interest in the VIEs has been transferred to these VIEs or the person(s) designated by the WOFE. Equity Pledge Agreement Under the Equity Interest Pledge Agreement signed by and among the WOFE and each shareholder of the VIEs, the shareholders of these VIEs have agreed to pledge equity interest in the VIEs as defined in the to the WOFE to guarantee the performance obligations of the VIEs under the Spousal Consent Letter The spouses of each shareholder of the VIEs have each signed Spousal Consent Letters. Risks in relation to the VIE structure The Company believes that the contractual arrangements with its VIE and their respective shareholders are in compliance with PRC laws and regulations and are legally enforceable. However, uncertainties in the PRC legal system could limit the Company’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, among others: ● revoke business and operating licenses of Etao’s PRC subsidiary and VIE; ● levy fines on Etao’s PRC subsidiary and VIE; ● shut down services of Etao’s PRC subsidiary and VIE; ● discontinue or restrict Etao’s PRC subsidiary and VIE’s operations in China; ● impose conditions or requirements with which Etao’s PRC subsidiary and VIE may not be able to comply; ● require Etao or Etao’s PRC subsidiary and VIE to restructure the relevant ownership structure or operations; ● restrict or prohibit Etao’s use of the proceeds of the additional public offering to finance Etao’s business and operations in China; and ● take other regulatory or enforcement actions that could be harmful to Etao’s or Etao’s PRC subsidiary and VIE’s business. Etao’s ability to conduct its business may be negatively affected if the PRC government were to carry out of any of the aforementioned actions. As a result, Etao may not be able to consolidate its VIE in its consolidated financial statements as it may lose the ability to exert effective control over the VIE and their respective shareholders and it may lose the ability to receive economic benefits from the VIE. Etao, however, does not believe such actions would result in the liquidation or dissolution of Etao, its PRC subsidiaries and VIE. The interests of the shareholders of VIE may diverge from that of Etao and that may potentially increase the risk that they would seek to act contrary to the contractual terms, for example by influencing VIE not to pay the service fees when required to do so. Etao cannot assure that when conflicts of interest arise, shareholders of VIE will act in the best interests of Etao or that conflicts of interests will be resolved in Etao’s favor. Etao believes the shareholders of VIE will not act contrary to any of the contractual arrangements and the exclusive option agreements provide Etao with a mechanism to remove the current shareholders of VIE should they act to the detriment of Etao. Etao relies on certain current shareholders of VIE to fulfill their fiduciary duties and abide by laws of the PRC and act in the best interest of Etao. If Etao cannot resolve any conflicts of interest or disputes between Etao and the shareholders of VIE, Etao would have to rely on legal proceedings, which could result in disruption of its business, and there is substantial uncertainty as to the outcome of any such legal proceedings. The following financial information of the VIE and VIE’s subsidiaries were included in the accompanying consolidated financial statements as of December 31, 2022 and December 31, 2021, and for the year ended December 31, 2022 and 2021: Consolidated Statements of Operations Information For the year ended December 31, 2022 Parent Non-VIE VIE Elimination Consolidated Revenues $ — $ — $ 58,060,025 $ — $ 58,060,025 Cost of revenues $ — $ — $ (39,060,362 ) $ — $ (39,060,362 ) Share of loss from non- VIE subsidiaries $ — $ — $ — $ — $ — Share of income/(loss) from VIEs $ — $ — $ — $ — $ — Net income/(loss) attribute to Etao’s shareholders $ (896,021,553 ) $ — $ (656,206 ) $ — $ (896,677,759 ) Comprehensive loss $ (896,021,553 ) $ — $ (2,121,531 ) $ — $ (898,143,084 ) For the year ended December 31, 2021 Parent Non-VIE VIE Elimination Consolidated Revenues $ — $ — $ 53,337,278 $ — $ 53,337,278 Cost of revenues $ — $ — $ (37,072,061 ) $ — $ (37,072,061 ) Share of loss from non- VIE subsidiaries $ — $ — $ — $ — $ — Share of income/(loss) from VIEs $ — $ — $ — $ — $ — Net income/(loss) attribute to Etao’s shareholders $ (8,861,172 ) $ — $ (1,682,191 ) $ — $ (10,543,363 ) Comprehensive loss $ (8,861,172 ) $ — $ (1,329,999 ) $ — $ (10,191,171 ) Consolidated Balance Sheets Information As of December 31, 2022 Parent Non-VIE VIE Elimination Consolidated Current assets $ - $ - $ 26,440,914 $ - $ 26,440,914 Investments in non-VIE subsidiaries $ - $ - $ - $ - $ - Equity in VIEs through VIE agreements $ 158,588,161 $ - $ - $ (158,588,161 ) $ - Non-current assets $ - $ - $ 33,202,614 $ 141,367,571 $ 174,570,186 Total liabilities $ 23,359,961 $ - $ 42,263,903 $ (6,653,707 ) $ 58,970,157 Shareholders’ equity $ 135,228,200 $ - $ 17,379,625 $ (10,566,883 ) $ 142,040,943 As of December 31, 2021 Parent Non-VIE VIE Elimination Consolidated Current assets $ - $ - $ 26,531,563 $ - $ 26,531,563 Investments in non-VIE subsidiaries $ - $ - $ - $ - $ - Equity in VIEs through VIE agreements $ 169,874,463 $ - $ - $ (169,874,463 ) $ - Non-current assets $ - $ - $ 39,468,354 $ 156,478,040 $ 195,946,394 Total liabilities $ 22,831,753 $ - $ 48,662,345 $ (3,650,127 ) $ 67,843,970 Shareholders’ equity $ 147,042,710 $ - $ 16,967,020 $ (9,746,296 ) $ 154,263,434 Consolidated Cash Flows Information For the year ended December 31, 2022 Parent Non-VIE subsidiaries VIE Elimination Consolidated Net cash provided by (used in) operating activities $ (1,144,678 ) $ — $ 11,968,566 $ — $ 10,823,888 Net cash provided by investing activities $ $ — $ (3,572,402 ) — $ (3,572,402 ) Net cash provided by (used in) financing activities $ 1,144,678 $ — $ (3,705,366 ) $ — $ (2,560,688 ) For the six months ended December 31, 2021 Parent Non-VIE VIE Elimination Consolidated Net cash provided by (used in) operating activities $ (315,349 ) $ — $ 63,874 $ — $ (251,475 ) Net cash provided by investing activities $ $ — $ 5,612,090 — $ 5,612,090 Net cash provided by (used in) financing activities $ 315,349 $ — $ (1,013,084 ) $ — $ (697,734 ) Going Concern The accompanying financial statements have been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the financial statements. As of and during the year ended December 31, 2022, the Company had a net working capital deficit of $7,625,158, accumulated deficit of $907,539,304, and net loss of $896,677,759. The factors give rise to substantial doubt to the Company’s ability to continue as going concern. The Company’s ability to continue as a going concern depends upon its ability to market and sell its products and services and sustainable profit margins and to generate positive operating cash flows. Management’s plan is to continue improve operations by leveraging its distribution channels from its diverse subsidiaries across the entire healthcare ecosystem in order to generate sustainable profits and positive cash flows. The Company merged with a special purpose acquisition company (SPAC) and plan to raise additional capital through the private and public markets by using the SPAC as a financial platform. Management believes that the valuation and liquidity brought by a merger will allow for the Company to re-organize its debt and raise additional capital to expand operations to generate re-occurring sustainable profits and positive working capital. If the Company is not able to continue generating profits and positive operating cash flows, raise additional capital, or complete a merger with the SPAC, there is the risk that the Company may become insolvent.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The consolidated financial statements include the financial statements of the Company, its subsidiaries, its VIE and its VIE’s subsidiaries. All inter-company transactions and balances have been eliminated upon consolidation. Use of estimates The preparation of financial statements in conformity with US GAAP requires to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period and accompanying notes, including allowance for doubtful accounts, net realizable value of inventories, the useful lives of property and equipment and intangible assets, impairment of long-lived assets (including goodwill), valuation allowance of deferred tax assets, valuation and recognition of share-based compensation expenses and fair value of assets and liabilities acquired in business combination. Actual results could differ from those estimates. Non-controlling Interest Non-controlling interest on the consolidated balance sheets is resulted from the consolidation of 11 subsidiaries acquired in 2021. The portion of the income or loss applicable to the non-controlling interest in subsidiary is reflected in the consolidated statements of operations and comprehensive loss. Foreign currency translation and transaction The accompanying consolidated financial statements are presented in the United States dollar (“$”), which is the reporting currency of the Company. The functional currency of the PRC subsidiaries is Renminbi (“RMB”). Assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange ruling at the balance sheet date. Translation gains and losses are recognized in the consolidated statements of operations and comprehensive loss as other comprehensive income or loss. Transactions in currencies other than the reporting currency are measured and recorded in the reporting currency at the exchange rate prevailing on the transaction date. The cumulative gain or loss from foreign currency transactions is reflected in the consolidated statements of operations and comprehensive loss as other income (other expenses). The value of RMB against US$ and other currencies may fluctuate and is affected by, among other things, changes in the PRC’s political and economic conditions. Any significant revaluation of RMB may materially affect the Company’s financial condition in terms of US$ reporting. The following table outlines the currency exchange rates that were used in creating the consolidated financial statements: As of December 31, December 31, Balance sheet items, except for equity accounts 6.6879 6.3524 For the Year Ended 2022 2021 Items in the statements of operations and comprehensive income (loss), and statements of cash flows 6.7347 6.4389 Business combination and non-controlling interests Business combinations are recorded using the acquisition method of accounting. The assets acquired, the liabilities assumed, and any non-controlling interests of the acquiree at the acquisition date, if any, are measured at their fair values as of the acquisition date. Goodwill is recognized and measured as the excess of the total consideration transferred plus the fair value of any non-controlling interest of the acquiree and fair value of previously held equity interest in the acquiree, if any, at the acquisition date over the fair values of the identifiable net assets acquired. The consideration was made in the form of cash payment. Consideration transferred in a business acquisition is measured at the fair value as of the date of acquisition. Acquisition-related expenses and restructuring costs are expensed as incurred. For the Company’s majority-owned subsidiaries of its VIEs, a non-controlling interest is recognized to reflect the portion of their equity which is not attributable, directly or indirectly, to the Company. Consolidated net loss on the consolidated statements of operation and comprehensive loss includes the net loss attributable to non-controlling interests. The cumulative results of operations attributable to non-controlling interests, are recorded as non-controlling interests in the Company’s consolidated balance sheets. Fair Value Measurement Accounting guidance defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. Accounting guidance establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Accounting guidance establishes three levels of inputs that may be used to measure fair value: ● Level 1 applies to assets or liabilities for which there are quoted prices, in active markets for identical assets or liabilities. ● Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical asset or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. ● Level 3 applies to asset or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Based on the short-term nature of cash and cash equivalents, accounts receivable, advance to suppliers, amounts due from related parties and other current assets, accounts payable, advances from customers, accrued expenses and other current liabilities management has determined that the carrying value approximates their fair values. Cash and cash equivalents Cash and cash equivalents consist of cash on hand, the Company’s demand deposit placed with financial institutions, which have original maturities of less than three months and unrestricted as to withdrawal and use. Restricted cash, current Restricted cash, current consists of two natures of restricted cash. A) The bank deposits as securities for bank acceptance note payables. B) T he funds received from insurance buyers deposited into an escrow account. The funds are used to be paid to insurance company to fulfill the insurance fee purchase obligation. Restricted cash, non-current Restricted cash represents the bank deposit mandatory required by China Banking and Insurance Commission to conduct licensed insurance agency business. Short-term investment Short-term investment consists of investment in a monetary fund managed by China Industrial and Commercial Bank, the original maturities of which are less than three months. The funds are unsecured with variable interest rates. The Company measures the short-term investment at fair value and fair value is estimated based on quoted price of the fund provided by China Industrial and Commercial Bank at the end of each period. Accounts Receivable, net Accounts receivable, net are stated at the original amount less an allowance for doubtful receivables. The allowance for doubtful accounts and authorized credits is estimated based upon the Company’s assessment of various factors including historical experience, the age of the accounts receivable balances, current economic conditions and other factors that may affect the Company’s customers’ ability to pay. An allowance is also made when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. Advance to suppliers The suppliers usually require advance payments when the Company orders services and the prepayments will be utilized to offset the Company’s future payments. These amounts are unsecured, non-interest bearing and generally short-term in nature. Inventories Inventories, primarily consisting of consumer products, are stated at the lower of cost or net realizable value, with net realized value represented by estimated selling prices in the ordinary course of business, less reasonably predictable costs of disposal and transportation. Cost of inventory is determined using the weighted average cost method. Adjustments are recorded to write down the cost of inventory to the estimated net realizable value due to slow-moving merchandise and damaged products, which is dependent upon factors such as historical and forecasted consumer demand. Property and equipment, net Property and equipment are stated at cost less accumulated depreciation and impairment, if any, and depreciated on a straight-line basis over the estimated useful lives of the assets. Cost represents the purchase price of the asset and other costs incurred to bring the asset into its intended use. Estimated useful lives are as follows: Category Estimated useful lives Furniture 5 years Office equipment 3-15 years Vehicle 5 years Medical equipment 5-10 years Buildings 50 years Leasehold improvement The same as the operating lease period Repair and maintenance costs are charged to expenses as incurred, whereas the cost of renewals and betterment that extends the useful lives of property and equipment are capitalized as additions to the related assets. Retirements, sales and disposals of assets are recorded by removing the costs, accumulated depreciation and impairment with any resulting gain or loss recognized in the consolidated statements of income. Intangible assets, net Intangible assets are recognized and measured at cost or at fair value if acquired through a business combination. The identifiable intangible assets acquired are amortized on a straight-line basis over the respective useful lives as follows: Category Estimated useful lives Software 5-10 years Land use right 50 years Domain names 5-6 years Trademark and patent 5-20 years Customer relationship 9-10 years Impairment of long-lived assets (other than goodwill) The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Company would recognize an impairment loss, which is the excess of carrying amount over the fair value of the assets, using the expected future discounted cash flows. As of December 31, 2021, the Company made the impairment of $ for two equity investments. The Company made the impairment of $ during the year ended December 31, 2022. Goodwill Goodwill is recognized and measured as the excess of the total consideration transferred plus the fair value of any non-controlling interest of the acquiree and fair value of previously held equity interest in the acquiree, if any, at the acquisition date over the fair values of the identifiable net assets acquired. Goodwill is not depreciated or amortized but is tested for impairment on an annual basis as of December 31 and in between annual tests when an event occurs or circumstances change that could indicate that the asset might be impaired. In accordance with the Financial Accounting Standards Board (“FASB”) guidance on “Testing of Goodwill for Impairment”, the Company has the option to assess qualitative factors first to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the Company decides, as a result of its qualitative assessment, that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative impairment test consists of a comparison of the fair value of each reporting unit with its carrying amount, including goodwill. A goodwill impairment charge will be recorded for the amount by which a reporting unit’s carrying value exceeds its fair value, but not to exceed the carrying amount of goodwill. The Company made the impairment of $ during the year ended December 31, 2022. Commitments and contingencies In the normal course of business, the Company is subject to commitments and contingencies, including operating lease commitments, legal proceedings and claims arising out of its business that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes a liability for such contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments on liability for contingencies, including historical and the specific facts and circumstances of each matter. Revenue recognition In May 2014, the FASB issued Topic 606, “Revenue from Contracts with Customers”. This topic clarifies the principles for recognizing revenue and develops a common revenue standard for U.S. GAAP. Simultaneously, this topic supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification. The core principle of the guidance requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The Company generates revenue through four lines of business, which are: insurance agency commission, sale of medical supply products, inpatient and clinic care, and provision of medical technology services. 1. Insurance agency commission Commission is generated from sale of medical insurance. The Company markets and sells insurance policies originated by multiple insurance carriers via offline and online platforms. The Company recognizes the commission revenue on a net basis as the Company is acts as an agency in these transactions and is not responsible for fulfilling the promise to provide the specified insurance products. The Company recognizes revenue at the point of time when the insurance policy has been issued to the policyholder. Payments are typically either made in advance or upon completion of the writing of the policy. 2. Sales of medical supplies or products The Company sells pharmaceutical products to hospital inpatients and outpatients in accordance with medical prescriptions. The Company recognizes the revenue when the pharmaceutical products are physically transferred to patients and fees can be collected. The Company is considered as a principal in the sale of pharmaceutical products because it takes inventory risk for the goods that are to be sold; accordingly, revenue is recognized on a gross basis. The performance obligation is the transfer of possession and control of the pharmaceutical product to the patient. The Company sells medical supplies to hospitals or clinics. The Company recognizes the revenue when the medical supplies are handed over to clinics and proceeds can be collected. The performance obligation is the transfer control and possession of the products to the hospitals or clinics. The Company is considered as a principal when its sells the medical supplies because it takes inventory risk for the goods to be sold; accordingly, revenue is recognized on a gross basis. Payments is typically received after delivery of products. 3. Provision of medical or clinical services The Company provides various medical and clinical services to patients. The Company recognizes revenue when individual deliverable services such as diagnosis, lab work, scans, consultation, and treatments, etc. have been provided to the patients. Medical and clinical service revenue is recognized on a gross basis, as the Company is responsible to supervise, evaluate, manage and compensate medical staff whom deliver the services, and the Company has discretion in establishing the pricing for services charged to patients. The performance obligation is the provision of services detailed above to patients. Each deliverable service is typically completed in a single visit. Payment is received from patients after completion of each visit as well as through reimbursement by the government. 4. Provision of medical technology services The Company provides medical software service to hospitals and or clinics. The Company recognizes the revenue when the performance obligation has been met, which is when software is provisioned and made available to customers to use over a period of time. The Company also provides an APP to doctors enabling them to provide online consultations to patients. Service fees are charged to doctors on commission basis when doctors collect consultation fees from their patients. The Company is considered as a principal to provide the service because the software is developed by the Company. Thus, the revenue is recognized on a gross basis. The Company has elected to apply the practical expedient in paragraph ASC 606-10-50-14 and does not disclose information about remaining performance obligations in (i) contracts that have an original expected length of one year or less; and (ii) contracts where revenue is recognized as invoiced. Timing of revenue recognition may differ from the timing of invoicing to customers. Accounts receivable represent amounts invoiced and revenue recognized when the Company has satisfied the Company’s performance obligation and has the unconditional right to payment. Advance from customers consists of payments received related to unsatisfied performance obligations at the end of the period. These are considered contract liabilities. The advance from customers as of December 31, 2022 and December 31, 2021 were $748,296 and $778,125, respectively. The following table identifies the disaggregation of the Company’s revenue for the year ended December 31, 2022 and 2021: 2022 2021 Net product revenue $ 5,027,612 $ 5,205,352 Hospital services revenue 37,353,737 32,075,684 Insurance brokage 14,327,161 14,767,668 Software and other technical service revenue 1,351,515 1,288,574 Total $ 58,060,025 $ 53,337,278 The Company applied a practical expedient to expense costs as incurred for costs to obtain a contract with a customer when the amortization period would have been one year or less. The Company has no material incremental costs of obtaining contracts with customers that the Company expects the benefit of those costs to be longer than one year which need to be recognized as assets. The Company records revenue net of value added tax and related surcharges. Cost of revenue Cost of revenue for insurance commission business mainly consists of advertising cost through online or offline and other channel expense in order to access to more potential insurance buyers. Cost of revenue for medical products mainly consists of inventory cost of (a) pharmaceuticals and medical tools to be sold for pharmaceuticals sales; and (b) materials used, outsourcing production cost, allocated overhead, and other direct cost for the products the company produced. Cost of revenue for medical service or clinic services mainly consists of materials used, doctors and nursery cost, allocated overhead, and other direct cost for the service the company provided. Cost of revenue for technology service mainly consists of labor cost directly related to the service delivered to customers. Selling expenses Selling expenses mainly consists of labor expenses for sales personnel, commission for sales staff and other miscellaneous selling expenses. General and administrative expenses General and administrative expenses mainly consist of professional service fees, labor expenses, unexpected inventory loss from closing of warehouses and other miscellaneous administrative expenses. Research and development expenses Research and development expenses consist primarily of salaries and benefits of employees and related expenses for IT professionals involved in developing technology platforms, server and other equipment depreciation, bandwidth and data center costs, and rental fees. All research and development costs have been expensed as incurred as the costs qualifying for capitalization have been insignificant. Share-based compensation expenses All share-based awards granted to employees, which are share options, are measured at fair value on grant date. Share based compensation expense is recognized using the straight line method, over the requisite service period, which is the vesting period. Operating leases Prior to the adoption of ASC 842 on January 1, 2019: Leases, mainly leases of factory buildings, offices and employee dormitories, where substantially all the rewards and risks of ownership of assets remain with the lessor are accounted for as operating leases. Payments made under operating leases are recognized as an expense on a straight-line basis over the lease term. The Company had no finance leases for any of the periods stated herein. Upon and hereafter the adoption of ASC 842 on January 1, 2019: The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, operating lease liability, and operating lease liability, non-current in the Company’s consolidated balance sheets. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. When determining the lease term, the Company includes options to extend or terminate the lease when it is reasonably certain that it will exercise that option, if any. As the Company’s leases do not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company has elected to adopt the following lease policies in conjunction with the adoption of ASU 2016-02: (i) for leases that have lease terms of 12 months or less and does not include a purchase option that is reasonably certain to exercise, the Company elected not to apply ASC 842 recognition requirements; and (ii) the Company elected to apply the package of practical expedients for existing arrangements entered into prior to January 1, 2019 to not reassess (a) whether an arrangement is or contains a lease, (b) the lease classification applied to existing leases, and(c) initial direct costs. Finance lease The Company classifies a lease as a finance lease when the lease meets any of the following criteria at lease commencement: ● The lease transfers ownership of the underlying asset to the lessee by the end of the lease term; ● The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise; ● The lease term is for the major part of the remaining economic life of the underlying asset; ● The present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not already reflected in the lease payments in accordance with ASC 842 paragraph 842-10-30-5(f) equals or exceeds substantially all of the fair value of the underlying asset; ● The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. Lease term includes rent holidays and options to extend or terminate the lease when the Company is reasonably certain that it will exercise that option. The Company does not recognize finance lease assets or lease liabilities for renewal periods unless it is determined that the Company is reasonably certain of renewing the lease at inception or when a triggering event occurs. The lease assets for finance leases consist of the amount of the measurement of the lease liabilities and any prepaid lease payments. The interest and amortization expense of finance lease are presented separately. Interest expense is determined using the effective interest method. Amortization expense is recorded on a straight-line basis of the finance lease assets. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. Income taxes The Company accounts for income taxes under ASC 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities. The provisions of ASC 740-10-25, “Accounting for Uncertainty in Income Taxes,” prescribe a more-likely-than-not threshold for consolidated financial statement recognition and measurement of a tax position taken (or expected to be taken) in a tax return. This interpretation also provides guidance on the recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and related disclosures. The Company’s operating subsidiaries in PRC are subject to examination by the relevant tax authorities. According to the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent. The statute of limitations is extended to five years under special circumstances, where the underpayment of taxes is more than RMB 100,000 ($14,537). In the case of transfer pricing issues, the statute of limitation is ten years. There is no statute of limitation in the case of tax evasion. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. The Company did not accrue any liability, interest or penalties related to uncertain tax positions in its provision for income taxes line of its consolidated statements of income for the years ended December 31, 2021 and 2020, respectively. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months. Value added tax (“VAT”) The Company is subject to VAT and related surcharges on revenue generated from services provided or products sold. The Company records revenue net of VAT. This VAT may be offset by qualified input VAT paid by the Company to suppliers. Net VAT balance between input VAT and output VAT is recorded in the line item of other current assets on the consolidated balance sheets. The VAT rate is 6% for taxpayers providing services and 13% for products sold. Entities that are VAT general taxpayers are allowed to offset qualified input VAT, paid to suppliers against their output VAT liabilities. Earnings per share Basic earnings per share is computed by dividing net earnings attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares. The Company have designated two classes of ordinary shares that have identical rights and privileges, except for voting rights. Each Class A Ordinary Share is entitled to one vote while Class B ordinary shares entitled to thirty votes. The two classes are combined and presented as one class for EPS purposes since the only difference is related to voting rights, but the classes otherwise share equally in dividends and residual net assets on a per share basis. In this situation, the earnings per share amounts presented reflect both classes of ordinary share. Segment reporting In accordance with ASC Topic 280, Segment Reporting, the Company’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer. The Company’s CODM evaluates the Company’s performance based on revenues and gross profit by three operating segments: 1) Insurance brokerage; 2) Telemedicine and Digital Assets; 3) Offline Hospitals and Clinics. Currently, the Company does not appoint officers to act as chief officer for each segment. However, the Company summarizes all business and classify into the three segments so that investors can understand the overall business nature of subsidiaries. Thus, the Company has three reportable operating segments, which is discussed in Note 17, Segment Reporting. Recent accounting pronouncements The Company is an “emerging growth company” (“EGC”) as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. In February 2016, FASB issued ASU No. 2016-02, Leases (Topic 842). The guidance supersedes existing guidance on accounting for leases with the main difference being that operating leases are to be recorded in the statement of financial position as right-of-use assets and lease liabilities, initially measured at the present value of the lease payments. For operating leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election not to recognize lease assets and liabilities. In July 2018, ASU 2016-02 was updated with ASU 2018-11, Targeted Improvements to ASC Topic 842, which provides entities with relief from the costs of implementing certain aspects of the new leasing standard. Specifically, under the amendments in ASU 2018-11, (1) entities may elect not to recast the comparative periods presented when transitioning to ASC 842 and (2) lessors may elect not to separate lease and non-lease components when certain conditions are met. In November 2019, ASU 2019-10, Codification Improvements to ASC 842 modified the effective dates of all other entities. In June 2020, ASU 2020-05 defer the effective date for one year for entities in the “all other” category. For all other entities, the amendments in ASU 2020-05 are effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. Early application of the guidance continues to be permitted. The Company will adopt ASU 2016-02 from January 1, 2022. The Company is in the process of evaluating the effect of the adoption of this ASU. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments — Credit Losses”, which will require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Subsequently, the FASB issued ASU No. 2018-19

Accounts Receivable, Net

Accounts Receivable, Net	12 Months Ended
	Dec. 31, 2022
Accounts Receivable, Net [Abstract]
ACCOUNTS RECEIVABLE, NET	3. ACCOUNTS RECEIVABLE, NET Accounts receivable, net, consists of the following: As of December 31, December 31, Accounts receivable 8,789,041 $ 9,380,175 Less: allowance for doubtful accounts (692,694 ) (663,914 ) Accounts receivable, net $ 8,096,347 $ 8,716,261 The movements in the allowance for doubtful accounts for the years ended June 30, 2022 and December 31, 2021 were as follows: December 31, December 31, Balance at beginning of the year (663,914 ) $ - Additions of provision (120,258 ) (306,723 ) Written-off 38,973 - Additions by acquisition - (346,023 ) Exchange effect 52,505 (11,168 ) Balance at end of the year $ (692,694 ) $ (663,914 )

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets, Net	12 Months Ended
	Dec. 31, 2022
Prepaid Expenses and Other Current Assets, Net [Abstract]
PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET	4. PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET Prepayments and other current assets, net, consists of the following: As of December 31, December 31, Prepaid expenses 54,888 206,275 Prepaid tax 106,557 115,216 Loan to third parties (i) 1,521,052 1,768,810 Short-term deposits 204,153 126,765 Paid on behalf of customers or suppliers 6,700 117,332 Receivable from third parties 906,291 271,874 Employee advances 273,877 906,987 Others 48,827 322,169 Subtotal 3,122,345 3,835,428 Less: allowance for doubtful accounts (1,244,991 ) (335,483 ) Total prepayments and other current assets, net $ 1,877,354 $ 3,499,945 (i) Included in the loan to third parties as of December 31, 2021, loan amount of $768,856 is charged at 15% annual interest rate, and the remaining loans are interest free loans. All loans are due within 1 year. For all loans as of December 31, 2022, they are interest free and due within 1 year. The movements in the allowance for doubtful accounts for the years ended December 31, 2022 and 2021 were as follows: As of December 31, December 31, Balance at beginning of the year (335,483 ) $ - Additions by acquisition - (397,157 ) Addition (1,003,797 ) - Written off 535 68,763 Exchange effect 93,754 (7,089 ) Balance at end of the year $ (1,244,991 ) $ (335,483 )

Inventory, Net

Inventory, Net	12 Months Ended
	Dec. 31, 2022
Inventory, Net [Abstract]
INVENTORY, NET	5. INVENTORY, NET Inventories, net, consists of the following: As of December 31, December 31, Raw material 69,498 $ 40,951 Finished goods 1,810,442 2,034,447 Low value consumables 163,311 83,840 Subtotal 2,043,251 2,159,238 Less: Inventory write-down (53,858 ) (79,291 ) Inventories, net $ 1,989,393 $ 2,079,947

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	6. PROPERTY AND EQUIPMENT, NET Property and equipment, net, consists of the following: As of December 31, December 31, Office equipment 636,060 1,186,674 Vehicle 281,813 306,014 Medical equipment 12,859,238 13,331,170 Leasehold improvement 603,473 94,610 Buildings 15,342,043 15,762,140 Subtotal 29,722,627 30,680,608 Less: accumulated depreciation (12,034,882 ) (11,346,600 ) Property and equipment, net $ 17,687,745 19,334,008

Intangible Assets Net

Intangible Assets Net	12 Months Ended
	Dec. 31, 2022
Intangible Assets Net [Abstract]
INTANGIBLE ASSETS NET	7. INTANGIBLE ASSETS NET Intangible assets, net, consists of the following: As of December 31, December 31, 2021 Software 1,414,291 $ 1,551,446 Subtotal 1,414,291 1,551,446 Less: accumulated amortization (806,410 ) (733,806 ) Intangible asset, net 607,881 $ 817,640 Future estimated amortization expense of intangible assets is as follows: By December 31, 2023 $ 100,552 By December 31, 2024 93,173 By December 31, 2025 90,121 By December 31, 2026 86,667 By December 31, 2027 86,654 Thereafter 150,713 Total $ 607,880

Land use Right

Land use Right	12 Months Ended
	Dec. 31, 2022
Land Use Right [Abstract]
LAND USE RIGHT	8. Land use right Land use right, net, consists of the following: As of December 31, December 31, 2021 Original cost 542,741 589,348 Less: accumulated amortization (41,186 ) (32,797 ) Land use right, net 501,555 $ 556,551 Future estimated amortization expense of intangible assets is as follows: By June 30, 2023 $ 15,626 By June 30, 2024 15,626 By June 30, 2025 15,626 By June 30, 2026 15,626 By June 30, 2027 15,626 Thereafter 423,425 Total $ 501,555

Long-Term Investment

Long-Term Investment	12 Months Ended
	Dec. 31, 2022
Long-Term Investment [Abstract]
LONG-TERM INVESTMENT	9. LONG-TERM INVESTMENT Equity investment, net consist of following: As of Investee December 31, December 31, Changsha Zhenghe Orthopedics Hospital Limited 3,766,000 3,766,000 Beijing Zhongqihuashang Venture Investment Management Co., Ltd. 130,474 141,679 Henan Shangshan Health Technology Co., Ltd. 47,366 - Qianhu Medical Management (Jiangxi) Co., Ltd. 10,972,253 - Subtotal 14,916,093 3,907,679 Less: Impairment (14,916,093 ) (3,907,679 ) Equity investment, net - $ - The Company made equity investment of $3,766,000 into Changsha Zhenghe Orthopedics Hospital Limited to take 41% equity interest of this investee. As this investee was under a lawsuit which may cause a liquidation, the Company made a full impairment of its investment cost as of December 31, 2022 and December 31, 2021. The investment into December 31, 2022 The Company lost control in Qianhu Medical Management (Jiangxi) Co., Ltd. in 2022. Therefore, the Company used equity method to book its investment and made full impairment of its net book value of the investment into this subsidiary as of January 1, 2022. The Company decided to liquidate Henan Shangshan Health Technology Co., Ltd. Therefore, the Company made full impairment of its net book value of the investment into this subsidiary as of January 1, 2022.

Acquisition and Non-Controlling

Acquisition and Non-Controlling Interests	12 Months Ended
	Dec. 31, 2022
Acquisition and Non-Controlling Interests [Abstract]
ACQUISITION AND NON-CONTROLLING INTERESTS	10. ACQUISITION AND NON-CONTROLLING INTERESTS On March 15, 2021, Etao issued 2,627,511 of class A ordinary shares at the par value of USD $0.0001 and cash payable of $6,568,779 with a due date of April 20, 2023, for the total consideration to acquire 85% equity interest of Aaliance Insurance Broker Co., Ltd. (“Aaliance”) and its subsidiaries. On March 16, 2021, Etao issued 902,904 of class A ordinary shares at the par value of USD $0.0001 and cash payable of $2,257,261 for the consideration to acquire 51% equity interest of Qianhu Medical Management (Jiangxi) Co., Ltd (“Qianhu”) and its subsidiaries. On March 18, 2021, Etao issued 690,462 of class A ordinary shares at the par value of USD $0.0001 and cash payable of $1,726,154 for the consideration to acquire 51% equity interest of Hangzhou Six Dimension Dental Medical Technology Co., Ltd (“6D”) and its subsidiaries. On March 18, 2021, Etao issued 1,923,100 of class A ordinary shares at the par value of USD $0.0001 for the consideration to acquire 100% equity interest of Chain Workshop (Beijing) Co., Ltd. (“Chain”) and its subsidiaries. On March 22, 2021, Etao issued 2,353,800 of class A ordinary shares at the par value of USD $0.0001 for the consideration to acquire 51% equity interest of Zhichao Medical Technology (Hunan) Co., Ltd. “Zhichao”) On March 31, 2021, Etao issued 312,600 of class A ordinary shares at the par value of USD $0.0001 and cash payable of $941,538 for the consideration to acquire 51% equity interest of Kangning (Henyang) Healthcare Management Co., Ltd. (“Kangning”) On March 31, 2021, Etao issued 1,076,507 of class A ordinary shares at the par value of USD $0.0001 for the consideration to acquire 51% equity interest of Guiyang Tianlun Infertility Hospital Limited. (“Tianlun”) On March 30, 2021, Etao issued 1,093,800 of class A ordinary shares at the par value of USD $0.0001 and cash payable of $7,323,300 for the consideration to acquire 51% equity interest of Civil Hospital (Mengzhou City) Co., Ltd. (“Mengzhou”) On March 20, 2021, Etao issued 602,208 of class A ordinary shares at the par value of USD $0.0001 and cash payable of $4,014,720 for the consideration to acquire 51% equity interest of Changxing Zhizhou Hospital Co., Ltd. (“Changxing”) On June 30, 2021, Etao issued 1,015,400 of class A ordinary shares at the par value of USD $0.0001 for the consideration to acquire 55% equity interest of Beijing Baihuabaihui (Beijing) Biotech Co., Ltd. (“Baihuabaihui”) On April 30, 2021, Etao issued 2,105,979 of class A ordinary shares at the par value of USD $0.0001 for the consideration to acquire 67.39% equity interest of Beijing Dnurse Technology Co. Ltd. (“Dnurse”) The Company accounted for these acquisitions as business combination. The results of operations of the 11 subsidiaries have been included in the Company’s consolidated financial statements since the acquisition date. The assets acquired and liabilities assumed were recorded at their respective fair values on the date of acquisition. The net assets of the acquired companies, total investment cost and goodwill are set forth below: Aaliance 6D Changxing Mengzhou Qianhu Tianlun Net assets at acquisition (504,043 ) 1,609,057 1,080,960 11,481,201 (1,608,994 ) 1,491,694 Non-controlling interest for original shareholders of the subsidiaries (75,607 ) 788,438 529,671 5,625,788 (788,407 ) 730,930 Net assets allocated to Etao (428,436 ) 820,619 551,289 5,855,413 (820,587 ) 760,764 Total consideration 32,843,889 8,630,774 10,036,800 18,261,300 11,286,301 10,765,070 Goodwill as of December 31, 2021 33,272,325 7,810,155 9,485,511 12,405,887 12,106,888 10,004,306 Goodwill reallocated to equity investment (12,106,888 ) Gross Goodwill as of December 31, 2022 33,272,325 7,810,155 9,485,511 12,405,887 - 10,004,306 Impairment (33,272,325 ) (7,810,155 ) (9,485,511 ) (12,405,887 ) - (10,004,306 ) Net Goodwill as of December 31, 2022 - - - - - - Continued: Kangning Chain Zhichao Baihuabaihui Dnurse Total Net assets at acquisition 1,011,114 561,566 113,014 618,560 2,273,564 18,127,693 Non-controlling interest for original shareholders of the subsidiaries 495,446 - 55,377 278,352 741,409 8,381,397 Net assets allocated to Etao 515,668 561,566 57,637 340,208 1,532,155 9,746,296 Total consideration 4,067,538 19,231,000 23,538,000 10,154,000 21,059,790 169,874,463 Goodwill as of December 31, 2021 3,551,870 18,669,434 23,480,363 9,813,792 19,527,635 160,128,167 Goodwill reallocated to equity investment - - - - - (12,106,888 ) Gross Goodwill as of December 31, 2022 3,551,870 18,669,434 23,480,363 9,813,792 19,527,635 148,021,279 Impairment (3,551,870 ) (18,669,434 ) (23,480,363 ) (9,813,792 ) (19,527,635 ) (148,021,279 ) Gross Goodwill as of December 31, 2022 - - - - - - In 2022, the Company acquired 10% minority interest of Shanghai Weimin Info-tech Co., Ltd., which was 90% owned subsidiary of the Company in 2021, with no consideration. The acquisition resulted in a goodwill of $258,195 due to a net deficit of the subsidiary. The Company made full impairment of the goodwill due to no signal to show the recoverability of this investment.

Bank Loans

Bank Loans	12 Months Ended
	Dec. 31, 2022
Bank Loans [Abstract]
BANK LOANS	11. BANK LOANS The bank loans as of December 31, 2022 are set out below: Bank loans USD RMB Period Interest rate Third Party Personal Short-term Bank loan 1 217,457 1,500,000 30-Jun-22 30-Jun-23 4.20 % Shanghai Micro-companies Guarantee Fund Wang Ping, Qiu Tian’e 2 43,491 300,000 13-Jul-21 4-Jan-23 4.50 % 3 28,994 200,000 27-Jul-21 18-Jan-23 4.50 % 4 43,491 300,000 30-Jul-21 21-Jan-23 4.50 % 5 50,740 350,000 7-Sep-22 10-Mar-23 6.00 % 6 768,349 5,300,000 11-Nov-21 10-Nov-23 9.00 % Revenue proceeds Li Zhiqiang 7 231,143 1,594,399 4-Jan-22 4-Jan-23 5.50 % Revenue proceeds Li Zhiqiang 8 171,885 1,185,650 28-Jan-22 17-Jan-23 5.50 % Revenue proceeds Li Zhiqiang 9 163,111 1,125,122 4-Mar-22 3-Mar-23 5.50 % Revenue proceeds Li Zhiqiang 10 195,218 1,346,593 2-Apr-22 21-Mar-23 5.50 % Revenue proceeds Li Zhiqiang 11 102,652 708,082 27-Jul-22 27-Apr-23 3.85 % Building 12 2,899 20,000 27-Jun-22 27-Jun-23 5.20 % 13 72,486 500,000 29-Sep-22 28-Sep-23 4.2 % float Building 14 130,474 900,000 21-Jun-22 20-Sep-23 4.2 % float Building 15 137,072 945,500 16-Jun-22 15-Jun-23 4.2 % float Building Total 2,359,462 16,275,346

Note Payables

Note Payables	12 Months Ended
	Dec. 31, 2022
Notes Payable [Abstract]
NOTE PAYABLES	12. NOTE PAYABLES The bank loans as of December 31, 2022 are set out below: Bank loans USD RMB Period Interest rate 1 4,542 31,330 5-Jul-22 5-Jan-23 - 2 82,854 571,520 5-Jul-22 5-Jan-23 - 3 32,769 226,038 5-Jul-22 5-Jan-23 - 4 67,450 465,260 5-Jul-22 5-Jan-23 - 5 4,349 30,000 5-Jul-22 5-Jan-23 - 6 127,838 881,816 5-Jul-22 5-Jan-23 - 7 80,297 553,877 5-Jul-22 5-Jan-23 - 8 30,011 207,010 5-Jul-22 5-Jan-23 - 9 78,259 539,826 5-Jul-22 5-Jan-23 - 10 14,497 100,000 2-Aug-22 2-Feb-23 - 11 20,155 139,026 2-Aug-22 2-Feb-23 - 12 41,010 282,886 2-Aug-22 2-Feb-23 - 13 124,402 858,112 2-Aug-22 2-Feb-23 - 14 4,053 27,960 2-Aug-22 2-Feb-23 - 15 14,497 100,000 2-Aug-22 2-Feb-23 - 16 4,349 30,000 2-Aug-22 2-Feb-23 - 17 5,861 40,425 2-Aug-22 2-Feb-23 - 18 10,221 70,500 2-Aug-22 2-Feb-23 - 19 52,113 359,472 2-Aug-22 2-Feb-23 - 20 67,269 464,013 31-Aug-22 30-Apr-23 - 21 33,341 229,985 31-Aug-22 30-Apr-23 - 22 12,600 86,916 31-Aug-22 30-Apr-23 - 23 37,439 258,251 31-Aug-22 30-Apr-23 - 24 43,315 298,780 31-Aug-22 30-Apr-23 - 25 40,396 278,644 31-Aug-22 30-Apr-23 - 26 123,998 855,329 31-Aug-22 30-Apr-23 - 27 14,497 100,000 31-Aug-22 30-Apr-23 - 28 4,349 30,000 31-Aug-22 30-Apr-23 - 29 8,988 62,000 31-Aug-22 30-Apr-23 - 30 3,169 21,860 31-Aug-22 30-Apr-23 - 31 30,425 209,866 31-Aug-22 30-Apr-23 - 32 7,307 50,400 31-Aug-22 30-Apr-23 - 33 7,224 49,831 29-Sep-22 29-Mar-23 - 34 12,700 87,599 29-Sep-22 29-Mar-23 - 35 7,627 52,612 29-Sep-22 29-Mar-23 - 36 14,943 103,073 29-Sep-22 29-Mar-23 - 37 14,554 100,393 29-Sep-22 29-Mar-23 - 38 26,334 181,651 29-Sep-22 29-Mar-23 - 39 17,311 119,406 29-Sep-22 29-Mar-23 - 40 43,172 297,799 29-Sep-22 29-Mar-23 - 41 107,113 738,855 29-Sep-22 29-Mar-23 - 42 5,799 40,000 29-Sep-22 29-Mar-23 - 43 19,578 135,047 29-Sep-22 29-Mar-23 - 44 14,497 100,000 29-Sep-22 29-Mar-23 - 45 43,492 300,000 29-Sep-22 29-Mar-23 - 46 43,492 300,000 29-Sep-22 29-Mar-23 - 47 28,994 200,000 29-Sep-22 29-Mar-23 - 48 28,994 200,000 29-Sep-22 29-Mar-23 - 49 125,765 867,518 31-Oct-22 30-Apr-23 - 50 964 6,650 31-Oct-22 30-Apr-23 - 51 27,822 191,912 31-Oct-22 30-Apr-23 - 52 102,763 708,849 31-Oct-22 30-Apr-23 - 53 49,216 339,490 31-Oct-22 30-Apr-23 - 54 15,235 105,088 31-Oct-22 30-Apr-23 - 55 38,845 267,948 31-Oct-22 30-Apr-23 - 56 340,372 2,347,854 6-Dec-22 6-Dec-23 - 57 94,543 652,146 6-Dec-22 6-Dec-23 - 58 375,190 2,588,025 6-Dec-22 6-Dec-23 - 59 65,091 448,994 6-Dec-22 6-Jun-23 - 60 27,092 186,881 6-Dec-22 6-Jun-23 - 61 14,497 100,000 6-Dec-22 6-Jun-23 - 62 9,029 62,284 6-Dec-22 6-Jun-23 - 63 37,045 255,532 6-Dec-22 6-Jun-23 - 64 1,735 11,971 6-Dec-22 6-Jun-23 - 65 8,771 60,500 6-Dec-22 6-Jun-23 - 66 61,375 423,357 6-Dec-22 6-Jun-23 - 67 44,310 305,649 6-Dec-22 6-Jun-23 - Total 3,102,103 21,398,016 All the note payable are bank acceptance bills with company’s restricted cash deposited in the banks as securities.

Accrued Expenses and Other Liab

Accrued Expenses and Other Liabilities	12 Months Ended
	Dec. 31, 2022
Accrued Expenses and Other Liabilities [Abstract]
ACCRUED EXPENSES AND OTHER LIABILITIES	13. ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses and other liabilities consists of the following: As of December 31, December 31, Payroll payable 2,766,599 $ 2,702,457 Insurance fees collected to be paid to insurance companies 8,204,150 4,368,289 Tax payable 1,606,420 1,080,412 Accrued liability 484,927 618,064 Loan from third parties (i) 2,515,385 2,304,391 Others 3,007,534 4,147,550 $ 18,585,015 $ 15,221,163 (i) Loan from third parties are due within 1 year, bearing 8% annual interest rate.

Taxation

Taxation	12 Months Ended
	Dec. 31, 2022
Taxation [Abstract]
TAXATION	14. TAXATION Cayman Islands Under the current laws of the Cayman Islands, Etao is not subject to tax on income or capital gain. Additionally, upon payments of dividends to the shareholders, no Cayman Islands withholding tax will be imposed. United States Etao Delaware is incorporated in United States and is subject to income taxes within the United States at the applicable tax rate on taxable income. The United States Company was subject to federal income tax at a rate of 21%. The Company’s main state tax jurisdiction is Delaware. Etao Delaware did not make any provisions for US profit tax as there were no assessable profits derived from or earned in US since inception. Hong Kong Etao HK is incorporated in Hong Kong and is subject to Hong Kong Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Hong Kong tax laws. The applicable tax rate is 8.25% on assessable profits arising in or derived from Hong Kong up to HKD 2,000,000 and 16.5% on any part of assessable profits over HKD 2,000,000. Etao HK did not make any provisions for Hong Kong profit tax as there were no assessable profits derived from or earned in Hong Kong since inception. PRC The Company is considered PRC resident enterprises under PRC tax law, are subject to enterprise income tax on their worldwide taxable income as determined under PRC tax laws and accounting standards at a rate of 25%. The income tax provision consists of the following components: For the year ended December 31, December 31, Current income tax expenses 672,578 520,265 Deferred income tax effect (15,485 ) (16,078 ) Total income tax expenses $ 657,093 $ 504,187 A reconciliation between the Company’s actual provision for income taxes and the provision at the PRC, mainland statutory rate is as follows: For the years ended 2022 2021 Loss before income tax expense $ (204,752 ) $ (367,022 ) Computed income tax expense with statutory tax rate (51,188 ) (91,756 ) Preferential deduction - - Changes in valuation allowance 708,281 595,943 Income tax expense $ 657,093 $ 504,187 As of December 31, 2022 and December 31, 2021, the significant components of the deferred tax assets are summarized below: As of December 31, December 31, Deferred tax assets: Bad debt provision $ 96,812 $ 89,109 Total deferred tax assets 96,812 89,109 Valuation allowance -- -- Deferred tax assets, net of valuation allowance: 96,812 89,109

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	15. RELATED PARTY TRANSACTIONS The following is a list of related parties which the Company has transactions with: No. Name of Related Parties Relationship 1 Wang Ping Non-controlling shareholder of the Company 2 Executives of a subsidiary as a group Executives of a subsidiary 3 Mr. Li Zhiqiang Non-controlling shareholder of the Company 4 Mengzhou Dexin Concrete Co., Ltd. Subsidiary of Mr. Li Zhiqiang 5 Mengzhou Dexin Health Industry Investment Management Co., Ltd. Subsidiary of Mr. Li Zhiqiang 6 Mr. Yang Hongming Non-controlling shareholder of the Company 7 Mr.Yang Yang Director of company’s subsidiary 8 Mr.Qian Xiaofang Supervisor of company’s subsidiary 9 Changxing Zhizhou Rehabilitation Nursing Home Subsidiary of 6 10 Hu Haibo Non-controlling shareholder of the Company 11 Wang Xuelei Non-controlling shareholder of the Company 12 Jiangxi 123 investment management Co. Ltd Non-controlling shareholder of the Company 13 Quan Xiaoyu Non-controlling shareholder of the Company 14 Yue Xuexin Non-controlling shareholder of the Company 15 Wen Liping Non-controlling shareholder of the Company 16 Hengyang Tongdexiang medical Co., Ltd Subsidiary of Wen Liping 17 Zhao Tianming Non-controlling shareholder of the Company 18 Yue Ziman Non-controlling shareholder of the Company 19 Hunan Anyue Kangning healthy management Co. Ltd Subsidiary of non-controlling shareholder of the Company 20 Changning Kangning healthy management Co. Ltd Subsidiary of non-controlling shareholder of the Company 21 Zhongqi Gaoda (Beijing) Investment Fund Management Co., Ltd. Subsidiary of Executives of the Company 22 Zhongqi Harbor (Beijing) Capital Management Co., Ltd. Subsidiary of Executives of the Company 23 Yu Xiaolei Non-controlling shareholder of the Company 24 Du Jun Director of a subsidiary 25 Shenzhen Qidian Future Venture Capital LLP Non-controlling shareholder of the Company 26 Zhongqi Xinxing Venture Investment Fund Subsidiary of Executives of the Company 27 Zhongqi Fortune Investment Management Nanjing centre Subsidiary of Executives of the Company 28 Xin Yu CEO of a subsidiary of the company 29 Li Xiaoran Executive of a subsidiary 30 Cai Yuntao Non-controlling shareholder of the Company 31 Chen Jun Director of a subsidiary 32 Ning Quanxiu Executive of a subsidiary 33 Li Changzhong Executive of a subsidiary 34 Nanjing Xirun Health Management Co., Ltd A company controlled by Li Changzhong 35 Anhui Wanbaotang Traditional Chinese Medicine Museum Co., Ltd A company controlled by Li Changzhong 36 Nanjing Fengfan Network Technology Co., Ltd. A company controlled by Cai Yuntao 37 Shen Xuewu Director of a subsidiary 38 Guoyi Qiankun (Beijing) Technology Co., Ltd. Non-controlling shareholder of the Company 39 Jingkang Zhixuan (Henan) medical technology Co. Ltd. A company controlled by Guoyi Qiankun (Beijing) Technology Co., Ltd. 40 Bailinuo Wuhan Management Consulting Co. Ltd A company controlled by Shen Xuewu 41 Wei Hong Non-controlling shareholder of the Company 42 Changsha Sinocare Inc Non-controlling shareholder of the Company 43 You Jia Non-controlling shareholder of the Company 44 Chen Yidong CEO of a subsidiary of the company 45 Wang Yuying CEO of a subsidiary of the Company 46 Yao Chunyan Non-controlling shareholder of the Company 47 Hangzhou Yixing Medical Devices Ltd. A company controlled by You Jia 48 Nanning 6 Dimension Dental Clinic A company controlled by You Jia 49 Lei Chen Non-controlling shareholder of the Company 50 Liwen Wang Non-controlling shareholder of the Company 51 Shandong Taipu Investment Limited Liability Partnership Non-controlling shareholder of the Company 52 Sichuan Ruitao Technology Co.,Ltd Non-controlling shareholder of the Company 53 Guizhen Zuo Non-controlling shareholder of the Company 54 Xiaodong Wang Non-controlling shareholder of the Company 55 Hangzhou Red Feather Enterprise Management Consulting L.P. Non-controlling shareholder of the Company 56 Hangzhou Violet Stone Enterprise Management Consulting L.P. Non-controlling shareholder of the Company 57 Hengyang Hefukang Medical Technology Co., Ltd. Subsidiary of non-controlling shareholder of the Company 58 Jiujiang Ailaifu Medical Cosmetology Co., Ltd. Subsidiary of non-controlling shareholder of the Company 59 Wilson Liu Controlling shareholder of the Company 60 Sannuo Health Management Co., Ltd. Subsidiary of non-controlling shareholder of the Company 61 Zhongqi Xuanli Investment Management Nanjing LLP Subsidiary of Executives of the Company 62 Mengzhou Xinde Concrete Co., Ltd. Subsidiary of non-controlling shareholder of the Company 63 Yue Xuexin岳学新 Executive of a subsidiary 64 Beijing Oddpoint Chuangshi Information Technology Co., Ltd. Subsidiary of non-controlling shareholder of the Company 65 Renhe Future Biotechnology (Changsha) Co., Ltd. Subsidiary of non-controlling shareholder of the Company Amounts due from related parties Amount due from related parties as of December 31, 2022 consist of the following: As of Related parties December 31, December 31, 2021 Cai Yuntao - - Chen Jun - 10,282 Executives of a subsidiary as a group - 8,915 Guoyi Qiankun (Beijing) Technology Co., Ltd - 7,871 Hangzhou Yixing Medical Devices Ltd. 37,825 41,073 Hengyang Tongdexiang medical Co. ltd 78,692 101,192 Hengyang Hefukang Medical Technology Co., Ltd. 10,004 - Jingkang Zhixuan (Henan) medical technology Co. Ltd - 6,297 Li Changzhong - 1,073 Nanjing Xirun Health Management Co., Ltd 2,899 11,019 Nanning 6 Dimension Dental Clinic 57,649 62,600 Ning Quanxiu - 9,905 Quan Xiaoyu 35,657 38,719 Shen Xuewu - 54,988 Zhongqi Gaoda (Beijing) Investment Fund Management Co., Ltd. - 13,742 Zhongqi Harbor (Beijing) Capital Management Co., Ltd. 26,281 30,329 Zhongqi Xinxing Venture Investment Fund 43,492 47,226 Fu Xiaohong - - Mengzhou Xinde Concrete Co., Ltd. 50,572 - Yue Xuexin 岳学新 64,803 - Beijing Oddpoint Chuangshi Information Technology Co., Ltd. 435 - Total 408,309 445,232 Amounts due to related parties Amount due to related parties as of December 31, 2022 consist of the following: As of Related parties December 31, December 31, Du Jun 47,075 114,634 Anhui WanbaotangTraditional Chinese Medicine Museum Co., Ltd 8,855 3,737 Bailinuo Wuhan Management Consulting Co. Ltd - 3,744 Cai Yuntao - 4,110 Changxing Zhizhou Rehabilitation Nursing Home 50,740 62,968 Zhongqi Fortune Investment Management Nanjing centre 257,281 198,499 Executives as a group - 523,604 Fangzhou Yidao (Beijing) Health Technology Co., LTD 303,425 314,842 Hu Haibo 1,805,809 1,805,809 Hunan Chenghe Enterprise Management Consulting Co. 21,241 23,065 Jiangxi 123 investment management Co. Ltd - - Li Xiaoran 13,594 15,238 Mengzhou Dexin Concrete Co., Ltd. - 193,811 Mr. Li Zhiqiang 1,255,566 3,875,903 Mr.Qian Xiaofang - 66,684 Mr.Yang Yang - 1,069 Nanjing Fengfan Network Technology Co., Ltd. 87,791 135,206 Wang Xuelei 225,726 225,726 Wang Yuying 24,083 28,965 Wangping 3,859,417 2,510,732 Wei Hong 3,277 3,141 Wen Liping 39,896 106,291 Xin Yu 16,275 17,672 Yang Hongming 3,689,964 3,879,317 You Jia 448,674 438,769 Yue Ziman 1 2 Zhao Tianming 732,232 1,036,655 Zhongqi Gaoda (Beijing) Investment Fund Management Co., Ltd. 37,618 - Lei Chen 1,773,570 1,773,570 Liwen Wang 624,034 624,034 Shandong Taipu Investment Limited Liability Partnership 1,116,692 1,116,692 Sichuan Ruitao Technology Co.,Ltd 624,034 624,034 Guizhen Zuo 225,726 225,726 Xiaodong Wang 687,009 687,009 Hangzhou Red Feather Enterprise Management Consulting L.P. 345,231 345,231 Hangzhou Violet Stone Enterprise Management Consulting L.P. 193,329 193,329 Jiujiang Ailaifu Medical Cosmetology Co., Ltd. - - Wilson Liu 528,209 - Chen Yidong 98 - Yang Yang 621 - Zhongqi Xuanli Investment Management Nanjing LLP 1,450 - Renhe Future Biotechnology (Changsha) Co., Ltd. 130,474 - Total $ 19,179,016 $ 21,179,818 Related party transactions For the years ended Nature 2022 2021 Mr.Yang Yang Expenses paid by related party 636 1,069 Mr.Qian Xiaofang Expenses paid by related party 66,684 Hunan Anyue Kangning healthy management Co. Ltd Sales - 155,089 Changning Kangning healthy management Co. Ltd Sales - 131,393 Du Jun Expenses paid by related party 48,215 113,094 Zhongqi Fortune Investment Management Nanjing centre Expenses paid by related party 108,126 40,526 Xin Yu Expenses paid by related party 16,669 17,435 Li Xiaoran Expenses paid by related party 13,923 15,033 Nanjing Fengfan Network Technology Co., Ltd. Expenses paid by related party 98,988 133,390 Anhui WanbaotangTraditional Chinese Medicine Museum Co., Ltd Expenses paid by related party - 3,687 Cai Yuntao Expenses paid by related party - 9,491 Bailinuo Wuhan Management Consulting Co. Ltd Expenses paid by related party - 3,693 Changsha Sinocare Inc Sales 1,222,393 2,021,505 Nanning 6 Dimension Dental Clinic Sales - 4,599 Zhongqi Gaoda (Beijing) Investment Fund Management Co., Ltd. Expenses paid by related party 38,529 - Zhongqi Xuanli Investment Management Nanjing LLP Expenses paid by related party 1,485 -

Equity

Equity	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
EQUITY	16. EQUITY In accordance Etao’s memorandum of association and amendments thereto, Etao has designated two classes of ordinary shares: 1.) class A and 2.) class B. Both class A and class B shares rank pari passu in the event of liquidation and entitlement to declared dividends. The two classes of shares differ in their voting rights. Each class A ordinary share is entitled to one vote per share, while the class B ordinary shares are entitled to thirty votes for each share. As of the date of this report, all class B shares are beneficially owned by Etao’s founder and chief executive officer. Both the class A and class B ordinary shares are accounted for as equity of Etao. Share based compensation expenses for 2020 related to the shares issued to executives and employees. There was no established fair market for the shares issued; accordingly, they were recognized at par value. Share based compensation expenses for 2021 related to the shares issued to a subsidiary’s executives. The value of the shares was calculated at the same price of the recent acquisitions. On January 27, 2022, Mountain Crest Acquisition Corp. III (“MCAE”) entered into an Agreement and Plan of Merger (the “Merger Agreement”) by and among MCAE, ETAO International Group and Wensheng Liu, in his capacity as the ETAO’s shareholders’ representative (the “Shareholders’ Representative”). On July 26, 2022, ETAO International Co., Ltd., a Cayman Islands exempted company (“PubCo” or “the Company”) and ETAO Merger Sub, Inc., a Cayman Islands exempted company (“Merger Sub”) joined the Merger Agreement as parties. The Merger Agreement provides for a business combination between MCAE and the Company in a two-step process as follows: (1) MCAE will merge with and into PubCo, a wholly owned subsidiary of the MCAE, with PubCo being the surviving corporation in such merger (the “Redomestication Merger”) and (2) ETAO International Group will merge with and into Merger Sub, a wholly owned subsidiary of PubCo, with ETAO International Group as the surviving corporation in such merger (the “Acquisition Merger”). After giving effect to both the Redomestication Merger and the Acquisition Merger, ETAO International Group would be a wholly owned subsidiary of PubCo (collectively referred to herein as the “Business Combination”). On February 17, 2023, PubCo consummated the Business Combination pursuant to the terms of the Merger Agreement and ETAO International Group became a wholly owned subsidiary of PubCo. Upon closing, the newco issued 100,000,000 ordinary shares to ETAO International Group’s original shareholders. As a result, to reflect the merger shares conversion effect, the outstanding shares and EPS for 2022 and 2021 are calculated based on 100,000,000 shares.

Segment and Revenue Analysis

Segment and Revenue Analysis	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SEGMENT AND REVENUE ANALYSIS	17 Segment and revenue analysis The Company operates in healthcare related business which can be divided into 3 main segments, insurance brokerage services, off-line hospital and clinic services, and telemedicine and digital assets business. Insurance brokage represent the business of Aaliance. Hospital & Clinic segment includes the business of 6D, Changxing, Mengzhou, Tianhu and Kangning. Telemedicine & Digital segment includes the business of Zhichao, Chain, Baihuabaihui, and Dnurse. The following table summarizes the revenue generated from different revenue segments: For the year ended December 31, 2022 Insurance Brokage Hospital Telemedicine & Digital Unallocated Total Revenue 14,327,161 40,027,981 3,704,883 - 58,060,025 Operating loss (438,664 ) 1,682,184 (1,250,146 ) (737,139,678 ) (737,146,304 ) Net loss from continuing business (243,964 ) 617,487 (1,235,367 ) (896,133,209 ) (896,995,054 ) As of December 31, 2022 Insurance Brokage Hospital Telemedicine & Digital Unallocated Total Current assets 9,181,053 15,292,954 1,966,907 - 26,440,914 Non-current assets 880,995 31,717,463 604,157 (6,653,707 ) 26,548,907 Total assets 10,062,047 50,381,640 2,571,064 (6,653,707 ) 52,989,821 Total liability 11,243,984 29,472,469 1,547,450 16,706,254 58,970,157 Majority shareholder’s equity/(deficit) (1,729,269 ) 17,588,064 1,042,143 (32,499,665 ) (15,598,728 ) Non-controlling interest 547,332 (50,115 ) (18,529 ) 9,139,704 9,618,392

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2022
Discontinued Operations [Abstract]
DISCONTINUED OPERATIONS	18. DISCONTINUED OPERATIONS Due to disputes with minority shareholders of Qianhu Medical, the Company lost control of Qianhu Medical in 2022. Therefore, the Company adopted equity method to record its investment into Qianhu since January 1 st Financial information relating to the discontinued operation for the year and the comparative year is set out below. a) Financial performance and cash flow information Year ended 2022 2021 Revenue - 6,456,143 Cost of revenue - (3,889,266 ) Profit before tax - (631,411 ) Income tax - (75 ) Profit after tax - (631,486 ) - Net cash from operating activities - (40,233 ) Net cash from investing activities - 347,428 Net cash from financing activities - (76,581 ) Net cash decrease of disposed subsidiaries - 230,614

Concentration of Credit Risk

Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2022
Risks and Uncertainties [Abstract]
CONCENTRATION OF CREDIT RISK	19. CONCENTRATION OF CREDIT RISK Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of accounts receivable. The Company conducts credit evaluations of its customers, and generally does not require collateral or other security from them. The Company evaluates its collection experience and long outstanding balances to determine the need for an allowance for doubtful accounts. The Company conducts periodic reviews of the financial condition and payment practices of its customers to minimize collection risk on accounts receivable. For the year ended December 31, 2022, no single customer represent 10% or more of the Company’s total revenue. The following table sets forth a summary of single customers who represent 10% or more of the Company’s total accounts receivable: As of December 31, December 31, Percentage of the Company’s accounts receivable Customer A 15 % 22 % Customer B 30 % 35 % For the year ended December 31, 2022, no single supplier represents 10% or more of the Company’s total purchase. As of December 31, 2022, no single supplier represents 10% or more of the Company’s total accounts payable.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	20. COMMITMENTS AND CONTINGENCIES Lease commitments The Company entered into operating lease agreements for office spaces and employee dormitories, and finance lease agreements for medical equipment. The Company recognizes lease expense for these leases on a straight-line basis over the lease term. The components of lease expense were as follows: For the years ended 2022 2021 Operating lease expense 1,786,308 1,356,484 Finance lease expense 194,078 296,638 Total $ 1,980,386 $ 1,653,122 The Company’s maturity analysis of operating lease liabilities as of December 31, 2022 is as follows: By December 31, 2023 $ 1,479,549 By December 31, 2024 1,434,478 By December 31, 2025 1,213,426 By December 31, 2026 310,739 By December 31, 2027 266,025 Thereafter 1,749,247 Total $ 6,453,464 Imputed interest (927,717 ) Present value of operating lease liabilities 5,525,747 The Company’s maturity analysis of finance lease liabilities as of December 31, 2022 is as follows: By December 31, 2023 $ 993,392 By December 31, 2024 993,392 By December 31, 2025 159,042 By December 31, 2026 - By December 31, 2027 - Thereafter - Total $ 2,145,826 Imputed interest (238,851 ) Present value of finance lease liabilities 1,906,975 Supplemental balance sheet information related to leases was as follows: As of December 31, As of December 31, 2022 2021 Weighted average remaining lease term (in years): Operating leases 6.4 6.3 Finance leases 2.2 0.9 Weighted average discount rate: Operating leases 4.6 % 4.6 % Finance leases 7.3 % 7.5 % Contingencies In the ordinary course of business, the Company may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters. The Company records contingent liabilities resulting from such claims, when a loss is assessed to be probable and the amount of the loss is reasonably estimable. In the opinion of management, there were no pending or threatened claims and litigation as of December 31, 2022 and through the issuance date of these consolidated financial statements.

Restricted Net Assets

Restricted Net Assets	12 Months Ended
	Dec. 31, 2022
Restricted Net Assets [Abstract]
RESTRICTED NET ASSETS	21. Restricted net assets The Company’s ability to pay dividends is dependent on the Company receiving distributions of funds from its subsidiaries. Relevant PRC statutory laws and regulations permit payments of dividends by the VIE and subsidiaries of the VIE incorporated in PRC only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. The consolidated results of operations reflected in the consolidated financial statements prepared in accordance with U.S. GAAP differ from those reflected in the statutory financial statements of the Company’s subsidiaries. In accordance with the PRC laws and regulations, the Company’s subsidiaries located in the PRC are required to provide for certain statutory reserves. These statutory reserve funds include one or more of the following: (i) a general reserve, (ii) an enterprise expansion fund or discretionary reserve fund, and (iii) a staff bonus and welfare fund. Subject to certain cumulative limits, the general reserve fund requires a minimum annual appropriation of 10% of after-tax profit (as determined under accounting principles generally accepted in China at each year-end); the other fund appropriations are at the subsidiaries’ or the affiliated PRC entities’ discretion. These statutory reserve funds can only be used for specific purposes of enterprise expansion, staff bonus and welfare, and are not distributable as cash dividends except in the event of liquidation of Group’s subsidiaries, affiliated PRC entities and their respective subsidiaries. The Group’s subsidiaries are required to allocate at least 10% of their after-tax profits to the general reserve until such reserve has reached 50% of their respective registered capital. As of December 31, 2022, none of the Group’s PRC subsidiaries has a general reserve that reached 50% of their registered capital threshold and therefore they will allocate at least 10% of their after-tax profits to the general reserve fund. Appropriations to the enterprise expansion reserve and the staff welfare and bonus reserve are to be made at the discretion of the Board of Directors of each of the Company’s subsidiaries. The Company made negligible appropriation to these statutory reserve funds of since inception due to the loss position of the Company’s PRC subsidiaries. As a result of these PRC laws and regulations and the requirement that distributions by the PRC entities can only be paid out of distributable profits computed in accordance with the PRC GAAP, the PRC entities are restricted from transferring a portion of their net assets to the Group. Amounts restricted include paid-in capital, preferred shares and the statutory reserves of the Company’s PRC subsidiaries. The aggregate amounts of paid-in capital and preferred shares restricted which represented the amount of net assets of the relevant subsidiaries in the Company not available for distribution were $43,301,860 as of December 31, 2022 and December 31, 2021.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	22. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date through September 1, 2023. On January 27, 2022, Mountain Crest Acquisition Corp. III (“MCAE”) entered into an Agreement and Plan of Merger (the “Merger Agreement”) by and among MCAE, ETAO and Wensheng Liu, in his capacity as the ETAO’s shareholders’ representative (the “Shareholders’ Representative”). On July 26, 2022, ETAO International Co., Ltd., a Cayman Islands exempted company (“PubCo”) and ETAO Merger Sub, Inc., a Cayman Islands exempted company (“Merger Sub”) joined the Merger Agreement as parties. The Merger Agreement provides for a business combination between MCAE and the Company in a two-step process as follows: (1) MCAE will merge with and into PubCo, a wholly owned subsidiary of the MCAE, with PubCo being the surviving corporation in such merger (the “Redomestication Merger”) and (2) ETAO will merge with and into Merger Sub, a wholly owned subsidiary of PubCo, with ETAO as the surviving corporation in such merger (the “Acquisition Merger”). After giving effect to both the Redomestication Merger and the Acquisition Merger, ETAO would be a wholly owned subsidiary of PubCo (collectively referred to herein as the “Business Combination”). On February 17, 2023, PubCo consummated the Business Combination pursuant to the terms of the Merger Agreement and ETAO became a wholly owned subsidiary of PubCo.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The consolidated financial statements include the financial statements of the Company, its subsidiaries, its VIE and its VIE’s subsidiaries. All inter-company transactions and balances have been eliminated upon consolidation.
Use of estimates	Use of estimates The preparation of financial statements in conformity with US GAAP requires to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period and accompanying notes, including allowance for doubtful accounts, net realizable value of inventories, the useful lives of property and equipment and intangible assets, impairment of long-lived assets (including goodwill), valuation allowance of deferred tax assets, valuation and recognition of share-based compensation expenses and fair value of assets and liabilities acquired in business combination. Actual results could differ from those estimates.
Non-controlling Interest	Non-controlling Interest Non-controlling interest on the consolidated balance sheets is resulted from the consolidation of 11 subsidiaries acquired in 2021. The portion of the income or loss applicable to the non-controlling interest in subsidiary is reflected in the consolidated statements of operations and comprehensive loss.
Foreign currency translation and transaction	Foreign currency translation and transaction The accompanying consolidated financial statements are presented in the United States dollar (“$”), which is the reporting currency of the Company. The functional currency of the PRC subsidiaries is Renminbi (“RMB”). Assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange ruling at the balance sheet date. Translation gains and losses are recognized in the consolidated statements of operations and comprehensive loss as other comprehensive income or loss. Transactions in currencies other than the reporting currency are measured and recorded in the reporting currency at the exchange rate prevailing on the transaction date. The cumulative gain or loss from foreign currency transactions is reflected in the consolidated statements of operations and comprehensive loss as other income (other expenses). The value of RMB against US$ and other currencies may fluctuate and is affected by, among other things, changes in the PRC’s political and economic conditions. Any significant revaluation of RMB may materially affect the Company’s financial condition in terms of US$ reporting. The following table outlines the currency exchange rates that were used in creating the consolidated financial statements: As of December 31, December 31, Balance sheet items, except for equity accounts 6.6879 6.3524 For the Year Ended 2022 2021 Items in the statements of operations and comprehensive income (loss), and statements of cash flows 6.7347 6.4389
Business combination and non-controlling interests	Business combination and non-controlling interests Business combinations are recorded using the acquisition method of accounting. The assets acquired, the liabilities assumed, and any non-controlling interests of the acquiree at the acquisition date, if any, are measured at their fair values as of the acquisition date. Goodwill is recognized and measured as the excess of the total consideration transferred plus the fair value of any non-controlling interest of the acquiree and fair value of previously held equity interest in the acquiree, if any, at the acquisition date over the fair values of the identifiable net assets acquired. The consideration was made in the form of cash payment. Consideration transferred in a business acquisition is measured at the fair value as of the date of acquisition. Acquisition-related expenses and restructuring costs are expensed as incurred. For the Company’s majority-owned subsidiaries of its VIEs, a non-controlling interest is recognized to reflect the portion of their equity which is not attributable, directly or indirectly, to the Company. Consolidated net loss on the consolidated statements of operation and comprehensive loss includes the net loss attributable to non-controlling interests. The cumulative results of operations attributable to non-controlling interests, are recorded as non-controlling interests in the Company’s consolidated balance sheets.
Fair Value Measurement	Fair Value Measurement Accounting guidance defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. Accounting guidance establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Accounting guidance establishes three levels of inputs that may be used to measure fair value: ● Level 1 applies to assets or liabilities for which there are quoted prices, in active markets for identical assets or liabilities. ● Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical asset or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. ● Level 3 applies to asset or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Based on the short-term nature of cash and cash equivalents, accounts receivable, advance to suppliers, amounts due from related parties and other current assets, accounts payable, advances from customers, accrued expenses and other current liabilities management has determined that the carrying value approximates their fair values.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents consist of cash on hand, the Company’s demand deposit placed with financial institutions, which have original maturities of less than three months and unrestricted as to withdrawal and use.
Restricted cash, current	Restricted cash, current Restricted cash, current consists of two natures of restricted cash. A) The bank deposits as securities for bank acceptance note payables. B) T he funds received from insurance buyers deposited into an escrow account. The funds are used to be paid to insurance company to fulfill the insurance fee purchase obligation.
Restricted cash, non-current	Restricted cash, non-current Restricted cash represents the bank deposit mandatory required by China Banking and Insurance Commission to conduct licensed insurance agency business.
Short-term investment	Short-term investment Short-term investment consists of investment in a monetary fund managed by China Industrial and Commercial Bank, the original maturities of which are less than three months. The funds are unsecured with variable interest rates. The Company measures the short-term investment at fair value and fair value is estimated based on quoted price of the fund provided by China Industrial and Commercial Bank at the end of each period.
Accounts Receivable, net	Accounts Receivable, net Accounts receivable, net are stated at the original amount less an allowance for doubtful receivables. The allowance for doubtful accounts and authorized credits is estimated based upon the Company’s assessment of various factors including historical experience, the age of the accounts receivable balances, current economic conditions and other factors that may affect the Company’s customers’ ability to pay. An allowance is also made when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.
Advance to suppliers	Advance to suppliers The suppliers usually require advance payments when the Company orders services and the prepayments will be utilized to offset the Company’s future payments. These amounts are unsecured, non-interest bearing and generally short-term in nature.
Inventories	Inventories Inventories, primarily consisting of consumer products, are stated at the lower of cost or net realizable value, with net realized value represented by estimated selling prices in the ordinary course of business, less reasonably predictable costs of disposal and transportation. Cost of inventory is determined using the weighted average cost method. Adjustments are recorded to write down the cost of inventory to the estimated net realizable value due to slow-moving merchandise and damaged products, which is dependent upon factors such as historical and forecasted consumer demand.
Property and equipment, net	Property and equipment, net Property and equipment are stated at cost less accumulated depreciation and impairment, if any, and depreciated on a straight-line basis over the estimated useful lives of the assets. Cost represents the purchase price of the asset and other costs incurred to bring the asset into its intended use. Estimated useful lives are as follows: Category Estimated useful lives Furniture 5 years Office equipment 3-15 years Vehicle 5 years Medical equipment 5-10 years Buildings 50 years Leasehold improvement The same as the operating lease period Repair and maintenance costs are charged to expenses as incurred, whereas the cost of renewals and betterment that extends the useful lives of property and equipment are capitalized as additions to the related assets. Retirements, sales and disposals of assets are recorded by removing the costs, accumulated depreciation and impairment with any resulting gain or loss recognized in the consolidated statements of income.
Intangible assets, net	Intangible assets, net Intangible assets are recognized and measured at cost or at fair value if acquired through a business combination. The identifiable intangible assets acquired are amortized on a straight-line basis over the respective useful lives as follows: Category Estimated useful lives Software 5-10 years Land use right 50 years Domain names 5-6 years Trademark and patent 5-20 years Customer relationship 9-10 years
Impairment of long-lived assets (other than goodwill)	Impairment of long-lived assets (other than goodwill) The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Company would recognize an impairment loss, which is the excess of carrying amount over the fair value of the assets, using the expected future discounted cash flows. As of December 31, 2021, the Company made the impairment of $ for two equity investments. The Company made the impairment of $ during the year ended December 31, 2022.
Goodwill	Goodwill Goodwill is recognized and measured as the excess of the total consideration transferred plus the fair value of any non-controlling interest of the acquiree and fair value of previously held equity interest in the acquiree, if any, at the acquisition date over the fair values of the identifiable net assets acquired. Goodwill is not depreciated or amortized but is tested for impairment on an annual basis as of December 31 and in between annual tests when an event occurs or circumstances change that could indicate that the asset might be impaired. In accordance with the Financial Accounting Standards Board (“FASB”) guidance on “Testing of Goodwill for Impairment”, the Company has the option to assess qualitative factors first to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the Company decides, as a result of its qualitative assessment, that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative impairment test consists of a comparison of the fair value of each reporting unit with its carrying amount, including goodwill. A goodwill impairment charge will be recorded for the amount by which a reporting unit’s carrying value exceeds its fair value, but not to exceed the carrying amount of goodwill. The Company made the impairment of $ during the year ended December 31, 2022.
Commitments and contingencies	Commitments and contingencies In the normal course of business, the Company is subject to commitments and contingencies, including operating lease commitments, legal proceedings and claims arising out of its business that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes a liability for such contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments on liability for contingencies, including historical and the specific facts and circumstances of each matter.
Revenue recognition	Revenue recognition In May 2014, the FASB issued Topic 606, “Revenue from Contracts with Customers”. This topic clarifies the principles for recognizing revenue and develops a common revenue standard for U.S. GAAP. Simultaneously, this topic supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification. The core principle of the guidance requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The Company generates revenue through four lines of business, which are: insurance agency commission, sale of medical supply products, inpatient and clinic care, and provision of medical technology services. 1. Insurance agency commission Commission is generated from sale of medical insurance. The Company markets and sells insurance policies originated by multiple insurance carriers via offline and online platforms. The Company recognizes the commission revenue on a net basis as the Company is acts as an agency in these transactions and is not responsible for fulfilling the promise to provide the specified insurance products. The Company recognizes revenue at the point of time when the insurance policy has been issued to the policyholder. Payments are typically either made in advance or upon completion of the writing of the policy. 2. Sales of medical supplies or products The Company sells pharmaceutical products to hospital inpatients and outpatients in accordance with medical prescriptions. The Company recognizes the revenue when the pharmaceutical products are physically transferred to patients and fees can be collected. The Company is considered as a principal in the sale of pharmaceutical products because it takes inventory risk for the goods that are to be sold; accordingly, revenue is recognized on a gross basis. The performance obligation is the transfer of possession and control of the pharmaceutical product to the patient. The Company sells medical supplies to hospitals or clinics. The Company recognizes the revenue when the medical supplies are handed over to clinics and proceeds can be collected. The performance obligation is the transfer control and possession of the products to the hospitals or clinics. The Company is considered as a principal when its sells the medical supplies because it takes inventory risk for the goods to be sold; accordingly, revenue is recognized on a gross basis. Payments is typically received after delivery of products. 3. Provision of medical or clinical services The Company provides various medical and clinical services to patients. The Company recognizes revenue when individual deliverable services such as diagnosis, lab work, scans, consultation, and treatments, etc. have been provided to the patients. Medical and clinical service revenue is recognized on a gross basis, as the Company is responsible to supervise, evaluate, manage and compensate medical staff whom deliver the services, and the Company has discretion in establishing the pricing for services charged to patients. The performance obligation is the provision of services detailed above to patients. Each deliverable service is typically completed in a single visit. Payment is received from patients after completion of each visit as well as through reimbursement by the government. 4. Provision of medical technology services The Company provides medical software service to hospitals and or clinics. The Company recognizes the revenue when the performance obligation has been met, which is when software is provisioned and made available to customers to use over a period of time. The Company also provides an APP to doctors enabling them to provide online consultations to patients. Service fees are charged to doctors on commission basis when doctors collect consultation fees from their patients. The Company is considered as a principal to provide the service because the software is developed by the Company. Thus, the revenue is recognized on a gross basis. The Company has elected to apply the practical expedient in paragraph ASC 606-10-50-14 and does not disclose information about remaining performance obligations in (i) contracts that have an original expected length of one year or less; and (ii) contracts where revenue is recognized as invoiced. Timing of revenue recognition may differ from the timing of invoicing to customers. Accounts receivable represent amounts invoiced and revenue recognized when the Company has satisfied the Company’s performance obligation and has the unconditional right to payment. Advance from customers consists of payments received related to unsatisfied performance obligations at the end of the period. These are considered contract liabilities. The advance from customers as of December 31, 2022 and December 31, 2021 were $748,296 and $778,125, respectively. The following table identifies the disaggregation of the Company’s revenue for the year ended December 31, 2022 and 2021: 2022 2021 Net product revenue $ 5,027,612 $ 5,205,352 Hospital services revenue 37,353,737 32,075,684 Insurance brokage 14,327,161 14,767,668 Software and other technical service revenue 1,351,515 1,288,574 Total $ 58,060,025 $ 53,337,278 The Company applied a practical expedient to expense costs as incurred for costs to obtain a contract with a customer when the amortization period would have been one year or less. The Company has no material incremental costs of obtaining contracts with customers that the Company expects the benefit of those costs to be longer than one year which need to be recognized as assets. The Company records revenue net of value added tax and related surcharges.
Cost of revenue	Cost of revenue Cost of revenue for insurance commission business mainly consists of advertising cost through online or offline and other channel expense in order to access to more potential insurance buyers. Cost of revenue for medical products mainly consists of inventory cost of (a) pharmaceuticals and medical tools to be sold for pharmaceuticals sales; and (b) materials used, outsourcing production cost, allocated overhead, and other direct cost for the products the company produced. Cost of revenue for medical service or clinic services mainly consists of materials used, doctors and nursery cost, allocated overhead, and other direct cost for the service the company provided. Cost of revenue for technology service mainly consists of labor cost directly related to the service delivered to customers.
Selling expenses	Selling expenses Selling expenses mainly consists of labor expenses for sales personnel, commission for sales staff and other miscellaneous selling expenses.
General and administrative expenses	General and administrative expenses General and administrative expenses mainly consist of professional service fees, labor expenses, unexpected inventory loss from closing of warehouses and other miscellaneous administrative expenses.
Research and development expenses	Research and development expenses Research and development expenses consist primarily of salaries and benefits of employees and related expenses for IT professionals involved in developing technology platforms, server and other equipment depreciation, bandwidth and data center costs, and rental fees. All research and development costs have been expensed as incurred as the costs qualifying for capitalization have been insignificant.
Share-based compensation expenses	Share-based compensation expenses All share-based awards granted to employees, which are share options, are measured at fair value on grant date. Share based compensation expense is recognized using the straight line method, over the requisite service period, which is the vesting period.
Operating leases	Operating leases Prior to the adoption of ASC 842 on January 1, 2019: Leases, mainly leases of factory buildings, offices and employee dormitories, where substantially all the rewards and risks of ownership of assets remain with the lessor are accounted for as operating leases. Payments made under operating leases are recognized as an expense on a straight-line basis over the lease term. The Company had no finance leases for any of the periods stated herein. Upon and hereafter the adoption of ASC 842 on January 1, 2019: The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, operating lease liability, and operating lease liability, non-current in the Company’s consolidated balance sheets. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. When determining the lease term, the Company includes options to extend or terminate the lease when it is reasonably certain that it will exercise that option, if any. As the Company’s leases do not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company has elected to adopt the following lease policies in conjunction with the adoption of ASU 2016-02: (i) for leases that have lease terms of 12 months or less and does not include a purchase option that is reasonably certain to exercise, the Company elected not to apply ASC 842 recognition requirements; and (ii) the Company elected to apply the package of practical expedients for existing arrangements entered into prior to January 1, 2019 to not reassess (a) whether an arrangement is or contains a lease, (b) the lease classification applied to existing leases, and(c) initial direct costs.
Finance lease	Finance lease The Company classifies a lease as a finance lease when the lease meets any of the following criteria at lease commencement: ● The lease transfers ownership of the underlying asset to the lessee by the end of the lease term; ● The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise; ● The lease term is for the major part of the remaining economic life of the underlying asset; ● The present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not already reflected in the lease payments in accordance with ASC 842 paragraph 842-10-30-5(f) equals or exceeds substantially all of the fair value of the underlying asset; ● The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. Lease term includes rent holidays and options to extend or terminate the lease when the Company is reasonably certain that it will exercise that option. The Company does not recognize finance lease assets or lease liabilities for renewal periods unless it is determined that the Company is reasonably certain of renewing the lease at inception or when a triggering event occurs. The lease assets for finance leases consist of the amount of the measurement of the lease liabilities and any prepaid lease payments. The interest and amortization expense of finance lease are presented separately. Interest expense is determined using the effective interest method. Amortization expense is recorded on a straight-line basis of the finance lease assets. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants.
Income taxes	Income taxes The Company accounts for income taxes under ASC 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities. The provisions of ASC 740-10-25, “Accounting for Uncertainty in Income Taxes,” prescribe a more-likely-than-not threshold for consolidated financial statement recognition and measurement of a tax position taken (or expected to be taken) in a tax return. This interpretation also provides guidance on the recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and related disclosures. The Company’s operating subsidiaries in PRC are subject to examination by the relevant tax authorities. According to the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent. The statute of limitations is extended to five years under special circumstances, where the underpayment of taxes is more than RMB 100,000 ($14,537). In the case of transfer pricing issues, the statute of limitation is ten years. There is no statute of limitation in the case of tax evasion. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. The Company did not accrue any liability, interest or penalties related to uncertain tax positions in its provision for income taxes line of its consolidated statements of income for the years ended December 31, 2021 and 2020, respectively. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months.
Value added tax	Value added tax (“VAT”) The Company is subject to VAT and related surcharges on revenue generated from services provided or products sold. The Company records revenue net of VAT. This VAT may be offset by qualified input VAT paid by the Company to suppliers. Net VAT balance between input VAT and output VAT is recorded in the line item of other current assets on the consolidated balance sheets. The VAT rate is 6% for taxpayers providing services and 13% for products sold. Entities that are VAT general taxpayers are allowed to offset qualified input VAT, paid to suppliers against their output VAT liabilities.
Earnings per share	Earnings per share Basic earnings per share is computed by dividing net earnings attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares. The Company have designated two classes of ordinary shares that have identical rights and privileges, except for voting rights. Each Class A Ordinary Share is entitled to one vote while Class B ordinary shares entitled to thirty votes. The two classes are combined and presented as one class for EPS purposes since the only difference is related to voting rights, but the classes otherwise share equally in dividends and residual net assets on a per share basis. In this situation, the earnings per share amounts presented reflect both classes of ordinary share.
Segment reporting	Segment reporting In accordance with ASC Topic 280, Segment Reporting, the Company’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer. The Company’s CODM evaluates the Company’s performance based on revenues and gross profit by three operating segments: 1) Insurance brokerage; 2) Telemedicine and Digital Assets; 3) Offline Hospitals and Clinics. Currently, the Company does not appoint officers to act as chief officer for each segment. However, the Company summarizes all business and classify into the three segments so that investors can understand the overall business nature of subsidiaries. Thus, the Company has three reportable operating segments, which is discussed in Note 17, Segment Reporting.
Recent accounting pronouncements	Recent accounting pronouncements The Company is an “emerging growth company” (“EGC”) as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. In February 2016, FASB issued ASU No. 2016-02, Leases (Topic 842). The guidance supersedes existing guidance on accounting for leases with the main difference being that operating leases are to be recorded in the statement of financial position as right-of-use assets and lease liabilities, initially measured at the present value of the lease payments. For operating leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election not to recognize lease assets and liabilities. In July 2018, ASU 2016-02 was updated with ASU 2018-11, Targeted Improvements to ASC Topic 842, which provides entities with relief from the costs of implementing certain aspects of the new leasing standard. Specifically, under the amendments in ASU 2018-11, (1) entities may elect not to recast the comparative periods presented when transitioning to ASC 842 and (2) lessors may elect not to separate lease and non-lease components when certain conditions are met. In November 2019, ASU 2019-10, Codification Improvements to ASC 842 modified the effective dates of all other entities. In June 2020, ASU 2020-05 defer the effective date for one year for entities in the “all other” category. For all other entities, the amendments in ASU 2020-05 are effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. Early application of the guidance continues to be permitted. The Company will adopt ASU 2016-02 from January 1, 2022. The Company is in the process of evaluating the effect of the adoption of this ASU. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments — Credit Losses”, which will require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Subsequently, the FASB issued ASU No. 2018-19, Codification Improvements to Topic 326, to clarify that receivables arising from operating leases are within the scope of lease accounting standards. Further, the FASB issued ASU No. 2019-04, ASU 2019-05, ASU 2019-10, ASU 2019-11 and ASU 2020-02 to provide additional guidance on the credit losses standard. For all other entities, the amendments for ASU 2016-13 are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, with early adoption permitted. Adoption of the ASUs is on a modified retrospective basis. The Company will adopt ASU 2016-13 from January 1, 2023. The Company is in the process of evaluating the effect of the adoption of this ASU. Other accounting standards that have been issued by FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption. The Company does not discuss recent standards that are not anticipated to have an impact on or are unrelated to its consolidated financial condition, results of operations, cash flows or disclosures.
Significant risks and uncertainties	Significant risks and uncertainties A Credit risk Assets that potentially subject the Company to significant concentration of credit risk primarily consist of cash and cash equivalents. The maximum exposure of such assets to credit risk is their carrying amount as at the balance sheet dates. As of December 31, 2022, the Company held cash and cash equivalents of $8,933,208, all of which was deposited in financial institutions located in Mainland China, and each bank account is insured by the government authority with the maximum limit of RMB 500,000 (equivalent to approximately $76,500). In addition, the Company maintains certain bank accounts in Hong Kong and Cayman, which are not insured by Federal Deposit Insurance Corporation (“FDIC”) insurance or other insurance. To limit exposure to credit risk relating to deposits, the Company primarily place cash and cash equivalent deposits with large financial institutions in China which management believes are of high credit quality and the Company also continually monitors their credit worthiness. The Company’s operations are carried out in China. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environments in the PRC as well as by the general state of the PRC’s economy. In addition, the Company’s business may be influenced by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, rates and methods of taxation among other factors. B Liquidity risk The Company is also exposed to liquidity risk which is risk that it is unable to provide sufficient capital resources and liquidity to meet its commitments and business needs. Liquidity risk is controlled by the application of financial position analysis and monitoring procedures. When necessary, the Company will turn to other financial institutions and the shareholders to obtain short-term funding to meet the liquidity shortage. C Foreign currency risk Much of the Company’s operating activities and the Company’s assets and liabilities are denominated in RMB, which is not freely convertible into foreign currencies. All foreign exchange transactions take place either through the Peoples’ Bank of China (“PBOC”) or other authorized financial institutions at exchange rates quoted by PBOC. Approval of foreign currency payments by the PBOC or other regulatory institutions requires submitting a payment application form together with suppliers’ invoices and signed contracts. The value of RMB is subject to changes in central government policies and to international economic and political developments affecting supply and demand in the China Foreign Exchange Trading System market. D Other risk The Company’s business, financial condition and results of operations may also be negatively impacted by risks related to natural disasters, extreme weather conditions, health epidemics and other catastrophic incidents, such as the COVID-19 outbreak and spread, which could significantly disrupt the Company’s operations. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The realization of assets and the satisfaction of liabilities in the normal course of business are dependent on, among other things, the Company’s ability to operate profitably, to generate cash flows from operations, and to pursue financing arrangements to support its working capital requirements. In assessing the Company’s liquidity, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. As of and during the year ended December 31, 2022, the Company had a net working capital deficit of $7,625,158, accumulated deficit of $907,539,304, and net loss of $896,677,759. None of the Company’s stockholders, officers or directors, or third parties, are under any obligation to advance us funds, or to invest in us. Accordingly, we may not be able to obtain additional financing. If we are unable to raise additional capital, we may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of our business plan, and reducing overhead expenses. We cannot provide any assurance that new financing will be available to us on commercially acceptable terms, if at all. These conditions raise substantial doubt about our ability to continue as a going concern. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

Organization and Principal Ac_2

Organization and Principal Activities (Tables)	12 Months Ended
	Dec. 31, 2022
Organization and Principal Activities (Tables) [Line Items]
Schedule of Major Subsidiaries and Consolidating VIEs	As of December 31, 2022, Etao Hong Kong’s major subsidiaries and consolidated VIE are as follows: Name Date of Percentage of Principal Subsidiaries ETAO International Medical Technology Ltd. August 31, 2020 100% WFOE, Technology VIE and subsidiaries of VIE Aaliance Insurance Brokers Co., Ltd and its 20 branches in China July 14, 2010 VIE, 85% owned Insurance Broker Shanghai Weimin Info-tech Co., Ltd November 10, 2017 100% owned Software, online advertising support Shandong Duorui Info-tech Co., Ltd. March 6, 2019 70% owned Software, online advertising support Shandong Jingkai Info-tech Co., Ltd. August 11, 2020 70% owned Software, online advertising support Jiangxi Qianhu Healthcare Group (Qianhu) July 1, 2019 51% owned VIE Cosmetology Hospital Changsha Zhuoermei Medical Cosmetology Co., Ltd February 14, 2010 100% owned Cosmetology Hospital Yichun Aicite Medical Cosmetology Co., Ltd. March 6, 2018 100% owned Cosmetology Hospital Nanchang Ailaifu Medical Cosmetology Co., Ltd. September 11, 2015 80% owned Cosmetology Hospital Nanchang Hongpingguo Medical Cosmetology Co., Ltd. September30, 2016 80% owned Cosmetology Hospital Changsha Keyanmei Medical Cosmetology Co., Ltd. June 23, 2015 51% owned Cosmetology Hospital Hangzhou 6D Dental Medical Technology Co., LTD August 30, 2010 51% owned VIE Dental Quzhou 6D Dental Clinic Co., LTD ，March,16，2015 51% owned subsidiary of 51% owned VIE Dental Hangzhou Sunsmile Dental Clinic May 18, 2017 60% owned Dental Chain Workshop (Beijing) Co.,Ltd. August 27, 2003 100% owned VIE AI, online healthcare Shenzhen Gingularity Information Technology Co., Ltd February 17, 2017 100% owned AI, online healthcare Nanjing Changguan Info-tech Co., Ltd. January 5, 2010 51% owned AI, online healthcare Hunan Zhichao Healthcare Technology Limited August 17, 2017 51% owned VIE Healthcare technology Henyang Kangning Health Management Limited April 28, 2015 51% owned VIE Health management Guiyang Tianlun Infertility Hospital Limited March 29, 2021 51% owned VIE Hospital Mengzhou Minsheng Hospital Limited May 11, 2018 51% owned VIE Hospital Changxing Zhizhou Hospital Limited March 5, 2019 51% owned VIE Hospital Beijing Baihuabaihui Biotech Limited January 22, 2014 55% owned VIE Bio-tech Beijing Dnurse Technology Co.,Ltd July 30, 2013 67.39% owned VIE Nursing
Investment, Affiliated Issuer, Controlled, Majority-Owned [Member]
Organization and Principal Activities (Tables) [Line Items]
Schedule of Consolidated Statements of Operations	The following financial information of the VIE and VIE’s subsidiaries were included in the accompanying consolidated financial statements as of December 31, 2022 and December 31, 2021, and for the year ended December 31, 2022 and 2021: For the year ended December 31, 2022 Parent Non-VIE VIE Elimination Consolidated Revenues $ — $ — $ 58,060,025 $ — $ 58,060,025 Cost of revenues $ — $ — $ (39,060,362 ) $ — $ (39,060,362 ) Share of loss from non- VIE subsidiaries $ — $ — $ — $ — $ — Share of income/(loss) from VIEs $ — $ — $ — $ — $ — Net income/(loss) attribute to Etao’s shareholders $ (896,021,553 ) $ — $ (656,206 ) $ — $ (896,677,759 ) Comprehensive loss $ (896,021,553 ) $ — $ (2,121,531 ) $ — $ (898,143,084 ) For the year ended December 31, 2021 Parent Non-VIE VIE Elimination Consolidated Revenues $ — $ — $ 53,337,278 $ — $ 53,337,278 Cost of revenues $ — $ — $ (37,072,061 ) $ — $ (37,072,061 ) Share of loss from non- VIE subsidiaries $ — $ — $ — $ — $ — Share of income/(loss) from VIEs $ — $ — $ — $ — $ — Net income/(loss) attribute to Etao’s shareholders $ (8,861,172 ) $ — $ (1,682,191 ) $ — $ (10,543,363 ) Comprehensive loss $ (8,861,172 ) $ — $ (1,329,999 ) $ — $ (10,191,171 )
Schedule of Consolidated Balance Sheets	Consolidated Balance Sheets Information As of December 31, 2022 Parent Non-VIE VIE Elimination Consolidated Current assets $ - $ - $ 26,440,914 $ - $ 26,440,914 Investments in non-VIE subsidiaries $ - $ - $ - $ - $ - Equity in VIEs through VIE agreements $ 158,588,161 $ - $ - $ (158,588,161 ) $ - Non-current assets $ - $ - $ 33,202,614 $ 141,367,571 $ 174,570,186 Total liabilities $ 23,359,961 $ - $ 42,263,903 $ (6,653,707 ) $ 58,970,157 Shareholders’ equity $ 135,228,200 $ - $ 17,379,625 $ (10,566,883 ) $ 142,040,943 As of December 31, 2021 Parent Non-VIE VIE Elimination Consolidated Current assets $ - $ - $ 26,531,563 $ - $ 26,531,563 Investments in non-VIE subsidiaries $ - $ - $ - $ - $ - Equity in VIEs through VIE agreements $ 169,874,463 $ - $ - $ (169,874,463 ) $ - Non-current assets $ - $ - $ 39,468,354 $ 156,478,040 $ 195,946,394 Total liabilities $ 22,831,753 $ - $ 48,662,345 $ (3,650,127 ) $ 67,843,970 Shareholders’ equity $ 147,042,710 $ - $ 16,967,020 $ (9,746,296 ) $ 154,263,434
Schedule of Consolidated Statements of Cash Flows	Consolidated Cash Flows Information For the year ended December 31, 2022 Parent Non-VIE subsidiaries VIE Elimination Consolidated Net cash provided by (used in) operating activities $ (1,144,678 ) $ — $ 11,968,566 $ — $ 10,823,888 Net cash provided by investing activities $ $ — $ (3,572,402 ) — $ (3,572,402 ) Net cash provided by (used in) financing activities $ 1,144,678 $ — $ (3,705,366 ) $ — $ (2,560,688 ) For the six months ended December 31, 2021 Parent Non-VIE VIE Elimination Consolidated Net cash provided by (used in) operating activities $ (315,349 ) $ — $ 63,874 $ — $ (251,475 ) Net cash provided by investing activities $ $ — $ 5,612,090 — $ 5,612,090 Net cash provided by (used in) financing activities $ 315,349 $ — $ (1,013,084 ) $ — $ (697,734 )

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Schedule of Consolidated Financial Statements	The following table outlines the currency exchange rates that were used in creating the consolidated financial statements: As of December 31, December 31, Balance sheet items, except for equity accounts 6.6879 6.3524 For the Year Ended 2022 2021 Items in the statements of operations and comprehensive income (loss), and statements of cash flows 6.7347 6.4389
Schedule of Property and Equipment	Estimated useful lives are as follows: Category Estimated useful lives Furniture 5 years Office equipment 3-15 years Vehicle 5 years Medical equipment 5-10 years Buildings 50 years Leasehold improvement The same as the operating lease period
Schedule of Intangible Assets	The identifiable intangible assets acquired are amortized on a straight-line basis over the respective useful lives as follows: Category Estimated useful lives Software 5-10 years Land use right 50 years Domain names 5-6 years Trademark and patent 5-20 years Customer relationship 9-10 years
Schedule of Disaggregation of Company’s Revenue	The following table identifies the disaggregation of the Company’s revenue for the year ended December 31, 2022 and 2021: 2022 2021 Net product revenue $ 5,027,612 $ 5,205,352 Hospital services revenue 37,353,737 32,075,684 Insurance brokage 14,327,161 14,767,668 Software and other technical service revenue 1,351,515 1,288,574 Total $ 58,060,025 $ 53,337,278

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Accounts Receivable, Net [Abstract]
Schedule of Accounts Receivable Net	Accounts receivable, net, consists of the following: As of December 31, December 31, Accounts receivable 8,789,041 $ 9,380,175 Less: allowance for doubtful accounts (692,694 ) (663,914 ) Accounts receivable, net $ 8,096,347 $ 8,716,261
Schedule of Allowance for Doubtful Accounts	The movements in the allowance for doubtful accounts for the years ended June 30, 2022 and December 31, 2021 were as follows: December 31, December 31, Balance at beginning of the year (663,914 ) $ - Additions of provision (120,258 ) (306,723 ) Written-off 38,973 - Additions by acquisition - (346,023 ) Exchange effect 52,505 (11,168 ) Balance at end of the year $ (692,694 ) $ (663,914 )

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Prepaid Expenses and Other Current Assets, Net [Abstract]
Schedule of Prepayments and Other Current Assets, Net	Prepayments and other current assets, net, consists of the following: As of December 31, December 31, Prepaid expenses 54,888 206,275 Prepaid tax 106,557 115,216 Loan to third parties (i) 1,521,052 1,768,810 Short-term deposits 204,153 126,765 Paid on behalf of customers or suppliers 6,700 117,332 Receivable from third parties 906,291 271,874 Employee advances 273,877 906,987 Others 48,827 322,169 Subtotal 3,122,345 3,835,428 Less: allowance for doubtful accounts (1,244,991 ) (335,483 ) Total prepayments and other current assets, net $ 1,877,354 $ 3,499,945 (i) Included in the loan to third parties as of December 31, 2021, loan amount of $768,856 is charged at 15% annual interest rate, and the remaining loans are interest free loans. All loans are due within 1 year. For all loans as of December 31, 2022, they are interest free and due within 1 year.
Schedule of Allowance for Doubtful Accounts	The movements in the allowance for doubtful accounts for the years ended December 31, 2022 and 2021 were as follows: As of December 31, December 31, Balance at beginning of the year (335,483 ) $ - Additions by acquisition - (397,157 ) Addition (1,003,797 ) - Written off 535 68,763 Exchange effect 93,754 (7,089 ) Balance at end of the year $ (1,244,991 ) $ (335,483 )

Inventory, Net (Tables)

Inventory, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Inventory, Net [Abstract]
Schedule of Inventories ,Net	Inventories, net, consists of the following: As of December 31, December 31, Raw material 69,498 $ 40,951 Finished goods 1,810,442 2,034,447 Low value consumables 163,311 83,840 Subtotal 2,043,251 2,159,238 Less: Inventory write-down (53,858 ) (79,291 ) Inventories, net $ 1,989,393 $ 2,079,947

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net, consists of the following: As of December 31, December 31, Office equipment 636,060 1,186,674 Vehicle 281,813 306,014 Medical equipment 12,859,238 13,331,170 Leasehold improvement 603,473 94,610 Buildings 15,342,043 15,762,140 Subtotal 29,722,627 30,680,608 Less: accumulated depreciation (12,034,882 ) (11,346,600 ) Property and equipment, net $ 17,687,745 19,334,008

Intangible Assets Net (Tables)

Intangible Assets Net (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible Assets Net [Abstract]
Schedule of Intangible Assets Net	Intangible assets, net, consists of the following: As of December 31, December 31, 2021 Software 1,414,291 $ 1,551,446 Subtotal 1,414,291 1,551,446 Less: accumulated amortization (806,410 ) (733,806 ) Intangible asset, net 607,881 $ 817,640
Schedule of Future Estimated Amortization Expense of Intangible Assets	Future estimated amortization expense of intangible assets is as follows: By December 31, 2023 $ 100,552 By December 31, 2024 93,173 By December 31, 2025 90,121 By December 31, 2026 86,667 By December 31, 2027 86,654 Thereafter 150,713 Total $ 607,880

Land use Right (Tables)

Land use Right (Tables)	12 Months Ended
	Dec. 31, 2022
Land Use Right [Abstract]
Schedule of Land use Right, Net	Land use right, net, consists of the following: As of December 31, December 31, 2021 Original cost 542,741 589,348 Less: accumulated amortization (41,186 ) (32,797 ) Land use right, net 501,555 $ 556,551
Schedule of Future Estimated Amortization Expense of Intangible Assets	Future estimated amortization expense of intangible assets is as follows: By June 30, 2023 $ 15,626 By June 30, 2024 15,626 By June 30, 2025 15,626 By June 30, 2026 15,626 By June 30, 2027 15,626 Thereafter 423,425 Total $ 501,555

Long-Term Investment (Tables)

Long-Term Investment (Tables)	12 Months Ended
	Dec. 31, 2022
Long-Term Investment (Tables) [Line Items]
Schedule of Equity Investment, Net	Equity investment, net consist of following: As of Investee December 31, December 31, Changsha Zhenghe Orthopedics Hospital Limited 3,766,000 3,766,000 Beijing Zhongqihuashang Venture Investment Management Co., Ltd. 130,474 141,679 Henan Shangshan Health Technology Co., Ltd. 47,366 - Qianhu Medical Management (Jiangxi) Co., Ltd. 10,972,253 - Subtotal 14,916,093 3,907,679 Less: Impairment (14,916,093 ) (3,907,679 ) Equity investment, net - $ -

Acquisition and Non-Controlli_2

Acquisition and Non-Controlling Interests (Tables)	12 Months Ended
	Dec. 31, 2022
Acquisition and Non-Controlling Interests [Abstract]
Schedule of Net Assets of the Acquired Companies	The net assets of the acquired companies, total investment cost and goodwill are set forth below: Aaliance 6D Changxing Mengzhou Qianhu Tianlun Net assets at acquisition (504,043 ) 1,609,057 1,080,960 11,481,201 (1,608,994 ) 1,491,694 Non-controlling interest for original shareholders of the subsidiaries (75,607 ) 788,438 529,671 5,625,788 (788,407 ) 730,930 Net assets allocated to Etao (428,436 ) 820,619 551,289 5,855,413 (820,587 ) 760,764 Total consideration 32,843,889 8,630,774 10,036,800 18,261,300 11,286,301 10,765,070 Goodwill as of December 31, 2021 33,272,325 7,810,155 9,485,511 12,405,887 12,106,888 10,004,306 Goodwill reallocated to equity investment (12,106,888 ) Gross Goodwill as of December 31, 2022 33,272,325 7,810,155 9,485,511 12,405,887 - 10,004,306 Impairment (33,272,325 ) (7,810,155 ) (9,485,511 ) (12,405,887 ) - (10,004,306 ) Net Goodwill as of December 31, 2022 - - - - - - Kangning Chain Zhichao Baihuabaihui Dnurse Total Net assets at acquisition 1,011,114 561,566 113,014 618,560 2,273,564 18,127,693 Non-controlling interest for original shareholders of the subsidiaries 495,446 - 55,377 278,352 741,409 8,381,397 Net assets allocated to Etao 515,668 561,566 57,637 340,208 1,532,155 9,746,296 Total consideration 4,067,538 19,231,000 23,538,000 10,154,000 21,059,790 169,874,463 Goodwill as of December 31, 2021 3,551,870 18,669,434 23,480,363 9,813,792 19,527,635 160,128,167 Goodwill reallocated to equity investment - - - - - (12,106,888 ) Gross Goodwill as of December 31, 2022 3,551,870 18,669,434 23,480,363 9,813,792 19,527,635 148,021,279 Impairment (3,551,870 ) (18,669,434 ) (23,480,363 ) (9,813,792 ) (19,527,635 ) (148,021,279 ) Gross Goodwill as of December 31, 2022 - - - - - -

Bank Loans (Tables)

Bank Loans (Tables)	12 Months Ended
	Dec. 31, 2022
Bank Loans [Abstract]
Schedule of Bank Loans	The bank loans as of December 31, 2022 are set out below: Bank loans USD RMB Period Interest rate Third Party Personal Short-term Bank loan 1 217,457 1,500,000 30-Jun-22 30-Jun-23 4.20 % Shanghai Micro-companies Guarantee Fund Wang Ping, Qiu Tian’e 2 43,491 300,000 13-Jul-21 4-Jan-23 4.50 % 3 28,994 200,000 27-Jul-21 18-Jan-23 4.50 % 4 43,491 300,000 30-Jul-21 21-Jan-23 4.50 % 5 50,740 350,000 7-Sep-22 10-Mar-23 6.00 % 6 768,349 5,300,000 11-Nov-21 10-Nov-23 9.00 % Revenue proceeds Li Zhiqiang 7 231,143 1,594,399 4-Jan-22 4-Jan-23 5.50 % Revenue proceeds Li Zhiqiang 8 171,885 1,185,650 28-Jan-22 17-Jan-23 5.50 % Revenue proceeds Li Zhiqiang 9 163,111 1,125,122 4-Mar-22 3-Mar-23 5.50 % Revenue proceeds Li Zhiqiang 10 195,218 1,346,593 2-Apr-22 21-Mar-23 5.50 % Revenue proceeds Li Zhiqiang 11 102,652 708,082 27-Jul-22 27-Apr-23 3.85 % Building 12 2,899 20,000 27-Jun-22 27-Jun-23 5.20 % 13 72,486 500,000 29-Sep-22 28-Sep-23 4.2 % float Building 14 130,474 900,000 21-Jun-22 20-Sep-23 4.2 % float Building 15 137,072 945,500 16-Jun-22 15-Jun-23 4.2 % float Building Total 2,359,462 16,275,346

Note Payables (Tables)

Note Payables (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Payable [Abstract]
Schedule of Bank Loan	The bank loans as of December 31, 2022 are set out below: Bank loans USD RMB Period Interest rate 1 4,542 31,330 5-Jul-22 5-Jan-23 - 2 82,854 571,520 5-Jul-22 5-Jan-23 - 3 32,769 226,038 5-Jul-22 5-Jan-23 - 4 67,450 465,260 5-Jul-22 5-Jan-23 - 5 4,349 30,000 5-Jul-22 5-Jan-23 - 6 127,838 881,816 5-Jul-22 5-Jan-23 - 7 80,297 553,877 5-Jul-22 5-Jan-23 - 8 30,011 207,010 5-Jul-22 5-Jan-23 - 9 78,259 539,826 5-Jul-22 5-Jan-23 - 10 14,497 100,000 2-Aug-22 2-Feb-23 - 11 20,155 139,026 2-Aug-22 2-Feb-23 - 12 41,010 282,886 2-Aug-22 2-Feb-23 - 13 124,402 858,112 2-Aug-22 2-Feb-23 - 14 4,053 27,960 2-Aug-22 2-Feb-23 - 15 14,497 100,000 2-Aug-22 2-Feb-23 - 16 4,349 30,000 2-Aug-22 2-Feb-23 - 17 5,861 40,425 2-Aug-22 2-Feb-23 - 18 10,221 70,500 2-Aug-22 2-Feb-23 - 19 52,113 359,472 2-Aug-22 2-Feb-23 - 20 67,269 464,013 31-Aug-22 30-Apr-23 - 21 33,341 229,985 31-Aug-22 30-Apr-23 - 22 12,600 86,916 31-Aug-22 30-Apr-23 - 23 37,439 258,251 31-Aug-22 30-Apr-23 - 24 43,315 298,780 31-Aug-22 30-Apr-23 - 25 40,396 278,644 31-Aug-22 30-Apr-23 - 26 123,998 855,329 31-Aug-22 30-Apr-23 - 27 14,497 100,000 31-Aug-22 30-Apr-23 - 28 4,349 30,000 31-Aug-22 30-Apr-23 - 29 8,988 62,000 31-Aug-22 30-Apr-23 - 30 3,169 21,860 31-Aug-22 30-Apr-23 - 31 30,425 209,866 31-Aug-22 30-Apr-23 - 32 7,307 50,400 31-Aug-22 30-Apr-23 - 33 7,224 49,831 29-Sep-22 29-Mar-23 - 34 12,700 87,599 29-Sep-22 29-Mar-23 - 35 7,627 52,612 29-Sep-22 29-Mar-23 - 36 14,943 103,073 29-Sep-22 29-Mar-23 - 37 14,554 100,393 29-Sep-22 29-Mar-23 - 38 26,334 181,651 29-Sep-22 29-Mar-23 - 39 17,311 119,406 29-Sep-22 29-Mar-23 - 40 43,172 297,799 29-Sep-22 29-Mar-23 - 41 107,113 738,855 29-Sep-22 29-Mar-23 - 42 5,799 40,000 29-Sep-22 29-Mar-23 - 43 19,578 135,047 29-Sep-22 29-Mar-23 - 44 14,497 100,000 29-Sep-22 29-Mar-23 - 45 43,492 300,000 29-Sep-22 29-Mar-23 - 46 43,492 300,000 29-Sep-22 29-Mar-23 - 47 28,994 200,000 29-Sep-22 29-Mar-23 - 48 28,994 200,000 29-Sep-22 29-Mar-23 - 49 125,765 867,518 31-Oct-22 30-Apr-23 - 50 964 6,650 31-Oct-22 30-Apr-23 - 51 27,822 191,912 31-Oct-22 30-Apr-23 - 52 102,763 708,849 31-Oct-22 30-Apr-23 - 53 49,216 339,490 31-Oct-22 30-Apr-23 - 54 15,235 105,088 31-Oct-22 30-Apr-23 - 55 38,845 267,948 31-Oct-22 30-Apr-23 - 56 340,372 2,347,854 6-Dec-22 6-Dec-23 - 57 94,543 652,146 6-Dec-22 6-Dec-23 - 58 375,190 2,588,025 6-Dec-22 6-Dec-23 - 59 65,091 448,994 6-Dec-22 6-Jun-23 - 60 27,092 186,881 6-Dec-22 6-Jun-23 - 61 14,497 100,000 6-Dec-22 6-Jun-23 - 62 9,029 62,284 6-Dec-22 6-Jun-23 - 63 37,045 255,532 6-Dec-22 6-Jun-23 - 64 1,735 11,971 6-Dec-22 6-Jun-23 - 65 8,771 60,500 6-Dec-22 6-Jun-23 - 66 61,375 423,357 6-Dec-22 6-Jun-23 - 67 44,310 305,649 6-Dec-22 6-Jun-23 - Total 3,102,103 21,398,016

Accrued Expenses and Other Li_2

Accrued Expenses and Other Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Accrued Expenses and Other Liabilities [Abstract]
Schedule of Accrued Expenses and Other Liabilities	As of December 31, December 31, Payroll payable 2,766,599 $ 2,702,457 Insurance fees collected to be paid to insurance companies 8,204,150 4,368,289 Tax payable 1,606,420 1,080,412 Accrued liability 484,927 618,064 Loan from third parties (i) 2,515,385 2,304,391 Others 3,007,534 4,147,550 $ 18,585,015 $ 15,221,163 (i) Loan from third parties are due within 1 year, bearing 8% annual interest rate.

Taxation (Tables)

Taxation (Tables)	12 Months Ended
	Dec. 31, 2022
Taxation [Abstract]
Schedule of Income Tax Provision	The income tax provision consists of the following components: For the year ended December 31, December 31, Current income tax expenses 672,578 520,265 Deferred income tax effect (15,485 ) (16,078 ) Total income tax expenses $ 657,093 $ 504,187
Schedule of Between the Company’s Actual Provision for Income Taxes	A reconciliation between the Company’s actual provision for income taxes and the provision at the PRC, mainland statutory rate is as follows: For the years ended 2022 2021 Loss before income tax expense $ (204,752 ) $ (367,022 ) Computed income tax expense with statutory tax rate (51,188 ) (91,756 ) Preferential deduction - - Changes in valuation allowance 708,281 595,943 Income tax expense $ 657,093 $ 504,187
Schedule of Components of the Deferred Tax Assets	As of December 31, 2022 and December 31, 2021, the significant components of the deferred tax assets are summarized below: As of December 31, December 31, Deferred tax assets: Bad debt provision $ 96,812 $ 89,109 Total deferred tax assets 96,812 89,109 Valuation allowance -- -- Deferred tax assets, net of valuation allowance: 96,812 89,109

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Schedule of Related Parties	The following is a list of related parties which the Company has transactions with: No. Name of Related Parties Relationship 1 Wang Ping Non-controlling shareholder of the Company 2 Executives of a subsidiary as a group Executives of a subsidiary 3 Mr. Li Zhiqiang Non-controlling shareholder of the Company 4 Mengzhou Dexin Concrete Co., Ltd. Subsidiary of Mr. Li Zhiqiang 5 Mengzhou Dexin Health Industry Investment Management Co., Ltd. Subsidiary of Mr. Li Zhiqiang 6 Mr. Yang Hongming Non-controlling shareholder of the Company 7 Mr.Yang Yang Director of company’s subsidiary 8 Mr.Qian Xiaofang Supervisor of company’s subsidiary 9 Changxing Zhizhou Rehabilitation Nursing Home Subsidiary of 6 10 Hu Haibo Non-controlling shareholder of the Company 11 Wang Xuelei Non-controlling shareholder of the Company 12 Jiangxi 123 investment management Co. Ltd Non-controlling shareholder of the Company 13 Quan Xiaoyu Non-controlling shareholder of the Company 14 Yue Xuexin Non-controlling shareholder of the Company 15 Wen Liping Non-controlling shareholder of the Company 16 Hengyang Tongdexiang medical Co., Ltd Subsidiary of Wen Liping 17 Zhao Tianming Non-controlling shareholder of the Company 18 Yue Ziman Non-controlling shareholder of the Company 19 Hunan Anyue Kangning healthy management Co. Ltd Subsidiary of non-controlling shareholder of the Company 20 Changning Kangning healthy management Co. Ltd Subsidiary of non-controlling shareholder of the Company 21 Zhongqi Gaoda (Beijing) Investment Fund Management Co., Ltd. Subsidiary of Executives of the Company 22 Zhongqi Harbor (Beijing) Capital Management Co., Ltd. Subsidiary of Executives of the Company 23 Yu Xiaolei Non-controlling shareholder of the Company 24 Du Jun Director of a subsidiary 25 Shenzhen Qidian Future Venture Capital LLP Non-controlling shareholder of the Company 26 Zhongqi Xinxing Venture Investment Fund Subsidiary of Executives of the Company 27 Zhongqi Fortune Investment Management Nanjing centre Subsidiary of Executives of the Company 28 Xin Yu CEO of a subsidiary of the company 29 Li Xiaoran Executive of a subsidiary 30 Cai Yuntao Non-controlling shareholder of the Company 31 Chen Jun Director of a subsidiary 32 Ning Quanxiu Executive of a subsidiary 33 Li Changzhong Executive of a subsidiary 34 Nanjing Xirun Health Management Co., Ltd A company controlled by Li Changzhong 35 Anhui Wanbaotang Traditional Chinese Medicine Museum Co., Ltd A company controlled by Li Changzhong 36 Nanjing Fengfan Network Technology Co., Ltd. A company controlled by Cai Yuntao 37 Shen Xuewu Director of a subsidiary 38 Guoyi Qiankun (Beijing) Technology Co., Ltd. Non-controlling shareholder of the Company 39 Jingkang Zhixuan (Henan) medical technology Co. Ltd. A company controlled by Guoyi Qiankun (Beijing) Technology Co., Ltd. 40 Bailinuo Wuhan Management Consulting Co. Ltd A company controlled by Shen Xuewu 41 Wei Hong Non-controlling shareholder of the Company 42 Changsha Sinocare Inc Non-controlling shareholder of the Company 43 You Jia Non-controlling shareholder of the Company 44 Chen Yidong CEO of a subsidiary of the company 45 Wang Yuying CEO of a subsidiary of the Company 46 Yao Chunyan Non-controlling shareholder of the Company 47 Hangzhou Yixing Medical Devices Ltd. A company controlled by You Jia 48 Nanning 6 Dimension Dental Clinic A company controlled by You Jia 49 Lei Chen Non-controlling shareholder of the Company 50 Liwen Wang Non-controlling shareholder of the Company 51 Shandong Taipu Investment Limited Liability Partnership Non-controlling shareholder of the Company 52 Sichuan Ruitao Technology Co.,Ltd Non-controlling shareholder of the Company 53 Guizhen Zuo Non-controlling shareholder of the Company 54 Xiaodong Wang Non-controlling shareholder of the Company 55 Hangzhou Red Feather Enterprise Management Consulting L.P. Non-controlling shareholder of the Company 56 Hangzhou Violet Stone Enterprise Management Consulting L.P. Non-controlling shareholder of the Company 57 Hengyang Hefukang Medical Technology Co., Ltd. Subsidiary of non-controlling shareholder of the Company 58 Jiujiang Ailaifu Medical Cosmetology Co., Ltd. Subsidiary of non-controlling shareholder of the Company 59 Wilson Liu Controlling shareholder of the Company 60 Sannuo Health Management Co., Ltd. Subsidiary of non-controlling shareholder of the Company 61 Zhongqi Xuanli Investment Management Nanjing LLP Subsidiary of Executives of the Company 62 Mengzhou Xinde Concrete Co., Ltd. Subsidiary of non-controlling shareholder of the Company 63 Yue Xuexin岳学新 Executive of a subsidiary 64 Beijing Oddpoint Chuangshi Information Technology Co., Ltd. Subsidiary of non-controlling shareholder of the Company 65 Renhe Future Biotechnology (Changsha) Co., Ltd. Subsidiary of non-controlling shareholder of the Company
Schedule of Amount due from Related Parties	Amount due from related parties as of December 31, 2022 consist of the following: As of Related parties December 31, December 31, 2021 Cai Yuntao - - Chen Jun - 10,282 Executives of a subsidiary as a group - 8,915 Guoyi Qiankun (Beijing) Technology Co., Ltd - 7,871 Hangzhou Yixing Medical Devices Ltd. 37,825 41,073 Hengyang Tongdexiang medical Co. ltd 78,692 101,192 Hengyang Hefukang Medical Technology Co., Ltd. 10,004 - Jingkang Zhixuan (Henan) medical technology Co. Ltd - 6,297 Li Changzhong - 1,073 Nanjing Xirun Health Management Co., Ltd 2,899 11,019 Nanning 6 Dimension Dental Clinic 57,649 62,600 Ning Quanxiu - 9,905 Quan Xiaoyu 35,657 38,719 Shen Xuewu - 54,988 Zhongqi Gaoda (Beijing) Investment Fund Management Co., Ltd. - 13,742 Zhongqi Harbor (Beijing) Capital Management Co., Ltd. 26,281 30,329 Zhongqi Xinxing Venture Investment Fund 43,492 47,226 Fu Xiaohong - - Mengzhou Xinde Concrete Co., Ltd. 50,572 - Yue Xuexin 岳学新 64,803 - Beijing Oddpoint Chuangshi Information Technology Co., Ltd. 435 - Total 408,309 445,232 As of Related parties December 31, December 31, Du Jun 47,075 114,634 Anhui WanbaotangTraditional Chinese Medicine Museum Co., Ltd 8,855 3,737 Bailinuo Wuhan Management Consulting Co. Ltd - 3,744 Cai Yuntao - 4,110 Changxing Zhizhou Rehabilitation Nursing Home 50,740 62,968 Zhongqi Fortune Investment Management Nanjing centre 257,281 198,499 Executives as a group - 523,604 Fangzhou Yidao (Beijing) Health Technology Co., LTD 303,425 314,842 Hu Haibo 1,805,809 1,805,809 Hunan Chenghe Enterprise Management Consulting Co. 21,241 23,065 Jiangxi 123 investment management Co. Ltd - - Li Xiaoran 13,594 15,238 Mengzhou Dexin Concrete Co., Ltd. - 193,811 Mr. Li Zhiqiang 1,255,566 3,875,903 Mr.Qian Xiaofang - 66,684 Mr.Yang Yang - 1,069 Nanjing Fengfan Network Technology Co., Ltd. 87,791 135,206 Wang Xuelei 225,726 225,726 Wang Yuying 24,083 28,965 Wangping 3,859,417 2,510,732 Wei Hong 3,277 3,141 Wen Liping 39,896 106,291 Xin Yu 16,275 17,672 Yang Hongming 3,689,964 3,879,317 You Jia 448,674 438,769 Yue Ziman 1 2 Zhao Tianming 732,232 1,036,655 Zhongqi Gaoda (Beijing) Investment Fund Management Co., Ltd. 37,618 - Lei Chen 1,773,570 1,773,570 Liwen Wang 624,034 624,034 Shandong Taipu Investment Limited Liability Partnership 1,116,692 1,116,692 Sichuan Ruitao Technology Co.,Ltd 624,034 624,034 Guizhen Zuo 225,726 225,726 Xiaodong Wang 687,009 687,009 Hangzhou Red Feather Enterprise Management Consulting L.P. 345,231 345,231 Hangzhou Violet Stone Enterprise Management Consulting L.P. 193,329 193,329 Jiujiang Ailaifu Medical Cosmetology Co., Ltd. - - Wilson Liu 528,209 - Chen Yidong 98 - Yang Yang 621 - Zhongqi Xuanli Investment Management Nanjing LLP 1,450 - Renhe Future Biotechnology (Changsha) Co., Ltd. 130,474 - Total $ 19,179,016 $ 21,179,818
Schedule of Related Party Transactions	For the years ended Nature 2022 2021 Mr.Yang Yang Expenses paid by related party 636 1,069 Mr.Qian Xiaofang Expenses paid by related party 66,684 Hunan Anyue Kangning healthy management Co. Ltd Sales - 155,089 Changning Kangning healthy management Co. Ltd Sales - 131,393 Du Jun Expenses paid by related party 48,215 113,094 Zhongqi Fortune Investment Management Nanjing centre Expenses paid by related party 108,126 40,526 Xin Yu Expenses paid by related party 16,669 17,435 Li Xiaoran Expenses paid by related party 13,923 15,033 Nanjing Fengfan Network Technology Co., Ltd. Expenses paid by related party 98,988 133,390 Anhui WanbaotangTraditional Chinese Medicine Museum Co., Ltd Expenses paid by related party - 3,687 Cai Yuntao Expenses paid by related party - 9,491 Bailinuo Wuhan Management Consulting Co. Ltd Expenses paid by related party - 3,693 Changsha Sinocare Inc Sales 1,222,393 2,021,505 Nanning 6 Dimension Dental Clinic Sales - 4,599 Zhongqi Gaoda (Beijing) Investment Fund Management Co., Ltd. Expenses paid by related party 38,529 - Zhongqi Xuanli Investment Management Nanjing LLP Expenses paid by related party 1,485 -

Segment and Revenue Analysis (T

Segment and Revenue Analysis (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Revenue Segment	The following table summarizes the revenue generated from different revenue segments: For the year ended December 31, 2022 Insurance Brokage Hospital Telemedicine & Digital Unallocated Total Revenue 14,327,161 40,027,981 3,704,883 - 58,060,025 Operating loss (438,664 ) 1,682,184 (1,250,146 ) (737,139,678 ) (737,146,304 ) Net loss from continuing business (243,964 ) 617,487 (1,235,367 ) (896,133,209 ) (896,995,054 ) As of December 31, 2022 Insurance Brokage Hospital Telemedicine & Digital Unallocated Total Current assets 9,181,053 15,292,954 1,966,907 - 26,440,914 Non-current assets 880,995 31,717,463 604,157 (6,653,707 ) 26,548,907 Total assets 10,062,047 50,381,640 2,571,064 (6,653,707 ) 52,989,821 Total liability 11,243,984 29,472,469 1,547,450 16,706,254 58,970,157 Majority shareholder’s equity/(deficit) (1,729,269 ) 17,588,064 1,042,143 (32,499,665 ) (15,598,728 ) Non-controlling interest 547,332 (50,115 ) (18,529 ) 9,139,704 9,618,392

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2022
Discontinued Operations [Abstract]
Schedule of Financial Performance and Cash Flow Information	Financial information relating to the discontinued operation for the year and the comparative year is set out below. Year ended 2022 2021 Revenue - 6,456,143 Cost of revenue - (3,889,266 ) Profit before tax - (631,411 ) Income tax - (75 ) Profit after tax - (631,486 ) - Net cash from operating activities - (40,233 ) Net cash from investing activities - 347,428 Net cash from financing activities - (76,581 ) Net cash decrease of disposed subsidiaries - 230,614

Concentration of Credit Risk (T

Concentration of Credit Risk (Tables)	12 Months Ended
	Dec. 31, 2022
Risks and Uncertainties [Abstract]
Schedule of Total Accounts Receivable	The following table sets forth a summary of single customers who represent 10% or more of the Company’s total accounts receivable: As of December 31, December 31, Percentage of the Company’s accounts receivable Customer A 15 % 22 % Customer B 30 % 35 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies [Abstract]
Schedule of Components of Lease Expense	The components of lease expense were as follows: For the years ended 2022 2021 Operating lease expense 1,786,308 1,356,484 Finance lease expense 194,078 296,638 Total $ 1,980,386 $ 1,653,122
Schedule of Operating Lease Liabilities	The Company’s maturity analysis of operating lease liabilities as of December 31, 2022 is as follows: By December 31, 2023 $ 1,479,549 By December 31, 2024 1,434,478 By December 31, 2025 1,213,426 By December 31, 2026 310,739 By December 31, 2027 266,025 Thereafter 1,749,247 Total $ 6,453,464 Imputed interest (927,717 ) Present value of operating lease liabilities 5,525,747
Schedule of Finance Lease Liabilities	The Company’s maturity analysis of finance lease liabilities as of December 31, 2022 is as follows: By December 31, 2023 $ 993,392 By December 31, 2024 993,392 By December 31, 2025 159,042 By December 31, 2026 - By December 31, 2027 - Thereafter - Total $ 2,145,826 Imputed interest (238,851 ) Present value of finance lease liabilities 1,906,975
Schedule of Supplemental Balance Sheet	Supplemental balance sheet information related to leases was as follows: As of December 31, As of December 31, 2022 2021 Weighted average remaining lease term (in years): Operating leases 6.4 6.3 Finance leases 2.2 0.9 Weighted average discount rate: Operating leases 4.6 % 4.6 % Finance leases 7.3 % 7.5 %

Organization and Principal Ac_3

Organization and Principal Activities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2021
Organization and Principal Activities (Details) [Line Items]
Shares issued (in Shares)			14,704,271
Working capital deficit	$ 7,625,158
Accumulated deficit	907,539,304
Net loss	$ (896,677,759)	$ (10,543,363)
Minimum [Member]
Organization and Principal Activities (Details) [Line Items]
Percentage of operating profits	51%
Maximum [Member]
Organization and Principal Activities (Details) [Line Items]
Percentage of operating profits	100%
Going Concern [Member]
Organization and Principal Activities (Details) [Line Items]
Net loss	$ (896,677,759)

Organization and Principal Ac_4

Organization and Principal Activities (Details) - Schedule of Major Subsidiaries and Consolidating VIEs	12 Months Ended
	Dec. 31, 2022
ETAO International Medical Technology Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Aug. 31, 2020
Percentage of effective ownership	100%
Principal Activities	WFOE, Technology
Aaliance Insurance Brokers Co., Ltd and its 20 branches in China [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Jul. 14, 2010
Percentage of effective ownership	VIE, 85% owned
Principal Activities	Insurance Broker
Shanghai Weimin Info-tech Co., Ltd [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Nov. 10, 2017
Percentage of effective ownership	100% owned subsidiary of 85% owned VIE
Principal Activities	Software, online advertising support
Shandong Duorui Info-tech Co., Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Mar. 06, 2019
Percentage of effective ownership	70% owned subsidiary of 85% owned VIE
Principal Activities	Software, online advertising support
Shandong Jingkai Info-tech Co., Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Aug. 11, 2020
Percentage of effective ownership	70% owned subsidiary of 85% owned VIE
Principal Activities	Software, online advertising support
Jiangxi Qianhu Healthcare Group (Qianhu) [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Jul. 01, 2019
Percentage of effective ownership	51% owned VIE
Principal Activities	Cosmetology Hospital
Changsha Zhuoermei Medical Cosmetology Co., Ltd [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Feb. 14, 2010
Percentage of effective ownership	100% owned subsidiary of 51% owned VIE
Principal Activities	Cosmetology Hospital
Yichun Aicite Medical Cosmetology Co., Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Mar. 06, 2018
Percentage of effective ownership	100% owned subsidiary of 51% owned VIE
Principal Activities	Cosmetology Hospital
Nanchang Ailaifu Medical Cosmetology Co., Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Sep. 11, 2015
Percentage of effective ownership	80% owned subsidiary of 51% owned VIE
Principal Activities	Cosmetology Hospital
Nanchang Hongpingguo Medical Cosmetology Co., Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Sep. 30, 2016
Percentage of effective ownership	80% owned subsidiary of 51% owned VIE
Principal Activities	Cosmetology Hospital
Changsha Keyanmei Medical Cosmetology Co., Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Jun. 23, 2015
Percentage of effective ownership	51% owned subsidiary of 51% owned VIE
Principal Activities	Cosmetology Hospital
Hangzhou 6D Dental Medical Technology Co., Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Aug. 30, 2010
Percentage of effective ownership	51% owned VIE
Principal Activities	Dental
Quzhou 6D Dental Clinic Co., Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Mar. 16, 2015
Percentage of effective ownership	51% owned subsidiary of 51% owned VIE
Principal Activities	Dental
Hangzhou Sunsmile Dental Clinic [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	May 18, 2017
Percentage of effective ownership	60% owned subsidiary of 51% owned VIE
Principal Activities	Dental
Chain Workshop (Beijing) Co.,Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Aug. 27, 2003
Percentage of effective ownership	100% owned VIE
Principal Activities	AI, online healthcare
Shenzhen Gingularity Information Technology Co., Ltd [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Feb. 17, 2017
Percentage of effective ownership	100% owned subsidiary of 100% owned VIE
Principal Activities	AI, online healthcare
Nanjing Changguan Info-tech Co., Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Jan. 05, 2010
Percentage of effective ownership	51% owned subsidiary of 100% owned VIE
Principal Activities	AI, online healthcare
Hunan Zhichao Healthcare Technology Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Aug. 17, 2017
Percentage of effective ownership	51% owned VIE
Principal Activities	Healthcare technology
Henyang Kangning Health Management Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Apr. 28, 2015
Percentage of effective ownership	51% owned VIE
Principal Activities	Health management
Guiyang Tianlun Infertility Hospital Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Mar. 29, 2021
Percentage of effective ownership	51% owned VIE
Principal Activities	Hospital
Mengzhou Minsheng Hospital Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	May 11, 2018
Percentage of effective ownership	51% owned VIE
Principal Activities	Hospital
Changxing Zhizhou Hospital Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Mar. 05, 2019
Percentage of effective ownership	51% owned VIE
Principal Activities	Hospital
Beijing Baihuabaihui Biotech Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Jan. 22, 2014
Percentage of effective ownership	55% owned VIE
Principal Activities	Bio-tech
Beijing Dnurse Technology Co.,Ltd [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of Incorporation	Jul. 30, 2013
Percentage of effective ownership	67.39% owned VIE
Principal Activities	Nursing

Organization and Principal Ac_5

Organization and Principal Activities (Details) - Schedule of Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Parent [Member]
Condensed Statement of Income Captions [Line Items]
Revenues
Cost of revenues
Share of loss from non- VIE subsidiaries
Share of income/(loss) from VIEs
Net income/(loss) attribute to Etao’s shareholders	(896,021,553)	(8,861,172)
Comprehensive loss	(896,021,553)	(8,861,172)
Non-VIE subsidiaries [Member]
Condensed Statement of Income Captions [Line Items]
Revenues
Cost of revenues
Share of loss from non- VIE subsidiaries
Share of income/(loss) from VIEs
Net income/(loss) attribute to Etao’s shareholders
Comprehensive loss
VIE [Member]
Condensed Statement of Income Captions [Line Items]
Revenues	58,060,025	53,337,278
Cost of revenues	(39,060,362)	(37,072,061)
Share of loss from non- VIE subsidiaries
Share of income/(loss) from VIEs
Net income/(loss) attribute to Etao’s shareholders	(656,206)	(1,682,191)
Comprehensive loss	(2,121,531)	(1,329,999)
Elimination [Member]
Condensed Statement of Income Captions [Line Items]
Revenues
Cost of revenues
Share of loss from non- VIE subsidiaries
Share of income/(loss) from VIEs
Net income/(loss) attribute to Etao’s shareholders
Comprehensive loss
Consolidated [Member]
Condensed Statement of Income Captions [Line Items]
Revenues	58,060,025	53,337,278
Cost of revenues	(39,060,362)	(37,072,061)
Share of loss from non- VIE subsidiaries
Share of income/(loss) from VIEs
Net income/(loss) attribute to Etao’s shareholders	(896,677,759)	(10,543,363)
Comprehensive loss	$ (898,143,084)	$ (10,191,171)

Organization and Principal Ac_6

Organization and Principal Activities (Details) - Schedule of Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Parent [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets
Investments in non-VIE subsidiaries
Equity in VIEs through VIE agreements	158,588,161	169,874,463
Non-current assets
Total liabilities	23,359,961	22,831,753
Shareholders’ equity	135,228,200	147,042,710
Non-VIE subsidiaries [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets
Investments in non-VIE subsidiaries
Equity in VIEs through VIE agreements
Non-current assets
Total liabilities
Shareholders’ equity
VIE [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets	26,440,914	26,531,563
Investments in non-VIE subsidiaries
Equity in VIEs through VIE agreements
Non-current assets	33,202,614	39,468,354
Total liabilities	42,263,903	48,662,345
Shareholders’ equity	17,379,625	16,967,020
Elimination [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets
Investments in non-VIE subsidiaries
Equity in VIEs through VIE agreements	(158,588,161)	(169,874,463)
Non-current assets	141,367,571	156,478,040
Total liabilities	(6,653,707)	(3,650,127)
Shareholders’ equity	(10,566,883)	(9,746,296)
Consolidated [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets	26,440,914	26,531,563
Investments in non-VIE subsidiaries
Equity in VIEs through VIE agreements
Non-current assets	174,570,186	195,946,394
Total liabilities	58,970,157	67,843,970
Shareholders’ equity	$ 142,040,943	$ 154,263,434

Organization and Principal Ac_7

Organization and Principal Activities (Details) - Schedule of Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Parent [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	$ (1,144,678)	$ (315,349)
Net cash provided by investing activities
Net cash provided by (used in) financing activities	1,144,678	315,349
Non-VIE subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities
Net cash provided by investing activities
Net cash provided by (used in) financing activities
VIE [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	11,968,566	63,874
Net cash provided by investing activities	(3,572,402)	5,612,090
Net cash provided by (used in) financing activities	(3,705,366)	(1,013,084)
Elimination [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities
Net cash provided by investing activities
Net cash provided by (used in) financing activities
Consolidated [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	10,823,888	(251,475)
Net cash provided by investing activities	(3,572,402)	5,612,090
Net cash provided by (used in) financing activities	$ (2,560,688)	$ (697,734)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CNY (¥)
Summary of Significant Accounting Policies (Details) [Line Items]
Impairment of equity method investment	$ 11,019,619		$ 3,896,474
Goodwill impairment	148,279,473
Advance from customers	$ 748,296		778,125
Underpayment of taxes			(14,537)	¥ 100,000
Value added tax for service percent	6%	6%
Value added tax rate for product percentage	13%	13%
Maximum limited amount	$ 76,500	¥ 500,000
Current liabilities	7,625,158
Accumulated deficit	907,539,304
Net loss	(896,677,759)		$ (10,543,363)
Mainland China [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Cash and cash equivalents	$ 8,933,208

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Financial Statements - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Consolidated Financial Statements Abstract
Balance sheet items, except for equity accounts	$ 6.6879	$ 6.3524
Items in the statements of operations and comprehensive income (loss), and statements of cash flows	$ 6.7347	$ 6.4389

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment	12 Months Ended
	Dec. 31, 2022
Furniture [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment [Line Items]
Estimated useful lives	5 years
Office equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment [Line Items]
Estimated useful lives	3 years
Office equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment [Line Items]
Estimated useful lives	15 years
Vehicle [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment [Line Items]
Estimated useful lives	5 years
Medical equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment [Line Items]
Estimated useful lives	5 years
Medical equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment [Line Items]
Estimated useful lives	10 years
Buildings [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment [Line Items]
Estimated useful lives	50 years
Leasehold improvement [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment [Line Items]
Estimated useful lives	The same as the operating lease period

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets	Dec. 31, 2022
Software [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets [Line Items]
Estimated useful lives	5 years
Software [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets [Line Items]
Estimated useful lives	10 years
Land use right [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets [Line Items]
Estimated useful lives	50 years
Domain names [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets [Line Items]
Estimated useful lives	5 years
Domain names [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets [Line Items]
Estimated useful lives	6 years
Trademark and patent [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets [Line Items]
Estimated useful lives	5 years
Trademark and patent [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets [Line Items]
Estimated useful lives	20 years
Customer relationship [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets [Line Items]
Estimated useful lives	9 years
Customer relationship [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets [Line Items]
Estimated useful lives	10 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of Disaggregation of Company’s Revenue - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Disaggregation of revenue	$ 58,060,025	$ 53,337,278
Net product revenue [Member]
Disaggregation of Revenue [Line Items]
Disaggregation of revenue	5,027,612	5,205,352
Hospital services revenue [Member]
Disaggregation of Revenue [Line Items]
Disaggregation of revenue	37,353,737	32,075,684
Insurance brokage [Member]
Disaggregation of Revenue [Line Items]
Disaggregation of revenue	14,327,161	14,767,668
Software and other technical service revenue [Member]
Disaggregation of Revenue [Line Items]
Disaggregation of revenue	$ 1,351,515	$ 1,288,574

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - Schedule of Accounts Receivable Net - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of Accounts Receivable Net [Abstract]
Accounts receivable	$ 8,789,041	$ 9,380,175
Less: allowance for doubtful accounts	(692,694)	(663,914)
Accounts receivable, net	$ 8,096,347	$ 8,716,261

Accounts Receivable, Net (Det_2

Accounts Receivable, Net (Details) - Schedule of Allowance for Doubtful Accounts - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Allowance for Doubtful Accounts [Abstract]
Balance at beginning of the year	$ (663,914)
Additions of provision	(120,258)	(306,723)
Written-off	38,973
Additions by acquisition		(346,023)
Exchange effect	52,505	(11,168)
Balance at end of the year	$ (692,694)	$ (663,914)

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets, Net (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Prepaid Expenses and Other Current Assets, Net [Abstract]
Loan amount (in Dollars)	$ 768,856
Annual interest rate	15%
Loan term	1 year	1 year

Prepaid Expenses and Other Cu_4

Prepaid Expenses and Other Current Assets, Net (Details) - Schedule of Prepayments and Other Current Assets, Net - USD ($)		Dec. 31, 2022	Dec. 31, 2021
Schedule of Prepayments and Other Current Assets Net [Abstract]
Prepaid expenses		$ 54,888	$ 206,275
Prepaid tax		106,557	115,216
Loan to third parties	[1]	1,521,052	1,768,810
Short-term deposits		204,153	126,765
Paid on behalf of customers or suppliers		6,700	117,332
Receivable from third parties		906,291	271,874
Employee advances		273,877	906,987
Others		48,827	322,169
Subtotal		3,122,345	3,835,428
Less: allowance for doubtful accounts		(1,244,991)	(335,483)
Total prepayments and other current assets, net		$ 1,877,354	$ 3,499,945
[1]Included in the loan to third parties as of December 31, 2021, loan amount of $768,856 is charged at 15% annual interest rate, and the remaining loans are interest free loans. All loans are due within 1 year. For all loans as of December 31, 2022, they are interest free and due within 1 year.

Prepaid Expenses and Other Cu_5

Prepaid Expenses and Other Current Assets, Net (Details) - Schedule of Allowance for Doubtful Accounts - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Allowance for Doubtful Accounts [Abstract]
Balance at beginning of the year	$ (335,483)
Additions by acquisition		(397,157)
Addition	(1,003,797)
Written off	535	68,763
Exchange effect	93,754	(7,089)
Balance at end of the year	$ (1,244,991)	$ (335,483)

Inventory, Net (Details) - Sche

Inventory, Net (Details) - Schedule of Inventories ,Net - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of Inventories Net [Abstract]
Raw material	$ 69,498	$ 40,951
Finished goods	1,810,442	2,034,447
Low value consumables	163,311	83,840
Subtotal	2,043,251	2,159,238
Less: Inventory write-down	(53,858)	(79,291)
Inventories, net	$ 1,989,393	$ 2,079,947

Property and Equipment, Net (De

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - Property and Equipment [Member] - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (12,034,882)	$ (11,346,600)
Property and equipment, net	17,687,745	19,334,008
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	636,060	1,186,674
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	281,813	306,014
Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	12,859,238	13,331,170
Leasehold Improvement [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	603,473	94,610
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	15,342,043	15,762,140
Subtotal [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 29,722,627	$ 30,680,608

Intangible Assets Net (Details)

Intangible Assets Net (Details) - Schedule of Intangible Assets Net - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Intangible Assets Net [Abstract]
Software	$ 1,414,291	$ 1,551,446
Subtotal	1,414,291	1,551,446
Less: accumulated amortization	(806,410)	(733,806)
Intangible asset, net	$ 607,881	$ 817,640

Intangible Assets Net (Detail_2

Intangible Assets Net (Details) - Schedule of Future Estimated Amortization Expense of Intangible Assets	Dec. 31, 2022 USD ($)
Schedule of Future Estimated Amortization Expense of Intangible Assets [Abstract]
By December 31, 2023	$ 100,552
By December 31, 2024	93,173
By December 31, 2025	90,121
By December 31, 2026	86,667
By December 31, 2027	86,654
Thereafter	150,713
Total	$ 607,880

Land use Right (Details) - Sche

Land use Right (Details) - Schedule of Land use Right, Net - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of Land use Right Net [Abstract]
Original cost	$ 542,741	$ 589,348
Less: accumulated amortization	(41,186)	(32,797)
Land use right, net	$ 501,555	$ 556,551

Land use Right (Details) - Sc_2

Land use Right (Details) - Schedule of Future Estimated Amortization Expense of Intangible Assets - Other Intangible Assets [Member]	Dec. 31, 2022 USD ($)
Land use Right (Details) - Schedule of Future Estimated Amortization Expense of Intangible Assets [Line Items]
By June 30, 2023	$ 15,626
By June 30, 2024	15,626
By June 30, 2025	15,626
By June 30, 2026	15,626
By June 30, 2027	15,626
Thereafter	423,425
Total	$ 501,555

Long-Term Investment (Details)

Long-Term Investment (Details)	Dec. 31, 2022 USD ($)
Long-Term Investment (Details) [Line Items]
Equity investment amount (in Dollars)	$ 3,766,000
Changsha Zhenghe Orthopedics Hospital Limited [Member]
Long-Term Investment (Details) [Line Items]
Equity interest, percentage	41%
Beijing Zhongqihuashang Venture Investment Management Co., Ltd. [Member]
Long-Term Investment (Details) [Line Items]
Equity interest, percentage	10%

Long-Term Investment (Details)

Long-Term Investment (Details) - Schedule of Equity Investment, Net - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Equity Method Investments [Line Items]
Subtotal	$ 14,916,093	$ 3,907,679
Less: Impairment	(14,916,093)	(3,907,679)
Equity investment, net
Changsha Zhenghe Orthopedics Hospital Limited [Member]
Schedule of Equity Method Investments [Line Items]
Subtotal	3,766,000	3,766,000
Beijing Zhongqihuashang Venture Investment Management Co., Ltd. [Member]
Schedule of Equity Method Investments [Line Items]
Subtotal	130,474	$ 141,679
Henan Shangshan Health Technology Co., Ltd. [Member]
Schedule of Equity Method Investments [Line Items]
Subtotal	47,366
Qianhu Medical Management (Jiangxi) Co., Ltd. [Member]
Schedule of Equity Method Investments [Line Items]
Subtotal	$ 10,972,253

Acquisition and Non-Controlli_3

Acquisition and Non-Controlling Interests (Details) - USD ($)		12 Months Ended
	Mar. 15, 2021	Dec. 31, 2022	Jun. 30, 2021	Apr. 30, 2021	Mar. 31, 2021	Mar. 30, 2021	Mar. 22, 2021	Mar. 20, 2021	Mar. 18, 2021	Mar. 16, 2021
Acquisition and Non-Controlling Interests (Details) [Line Items]
Issued shares (in Shares)			14,704,271
Total consideration due date	Apr. 20, 2023
Acquisition goodwill (in Dollars)		$ 258,195
Shanghai Weimin Info-tech Co., Ltd [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Minority interest percentage		10%
Subsidiary ownership percentage		90%
Class A ordinary shares [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Issued shares (in Shares)	2,627,511		1,015,400	2,105,979		1,093,800	2,353,800	602,208		902,904
Price per share (in Dollars per share)	$ 0.0001		$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001
Cash payable (in Dollars)	$ 6,568,779					$ 7,323,300		$ 4,014,720		$ 2,257,261
Aaliance Insurance Broker Co., Ltd [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Equity interest, percentage	85%
Qianhu Medical Management (Jiangxi) Co., Ltd [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Equity interest, percentage										51%
Hangzhou Six Dimension Dental Medical Technology Co., Ltd [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Cash payable (in Dollars)									$ 1,726,154
Equity interest, percentage									51%
Hangzhou Six Dimension Dental Medical Technology Co., Ltd [Member] | Class A ordinary shares [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Issued shares (in Shares)									690,462
Price per share (in Dollars per share)									$ 0.0001
Chain Workshop (Beijing) Co., Ltd. [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Equity interest, percentage									100%
Chain Workshop (Beijing) Co., Ltd. [Member] | Class A ordinary shares [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Issued shares (in Shares)									1,923,100
Price per share (in Dollars per share)									$ 0.0001
Zhichao Medical Technology (Hunan) Co., Ltd. [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Equity interest, percentage							51%
Kangning (Hengyang) Healthcare Management Co., Ltd.[Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Cash payable (in Dollars)					$ 941,538
Equity interest, percentage					51%
Kangning (Hengyang) Healthcare Management Co., Ltd.[Member] | Class A ordinary shares [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Issued shares (in Shares)					312,600
Price per share (in Dollars per share)					$ 0.0001
Guiyang Tianlun Infertility Hospital Limited [Member] | Class A ordinary shares [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Issued shares (in Shares)					1,076,507
Price per share (in Dollars per share)					$ 0.0001
Equity interest, percentage					51%
Civil Hospital (Mengzhou City) Co., Ltd.[Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Equity interest, percentage						51%
Changxing Zhizhou Hospital Co., Ltd.[Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Equity interest, percentage								51%
Beijing Baihuabaihui (Beijing) Biotech Co., Ltd. [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Equity interest, percentage			55%
Beijing Dnurse Technology Co., Ltd [Member]
Acquisition and Non-Controlling Interests (Details) [Line Items]
Equity interest, percentage				67.39%

Acquisition and Non-Controlli_4

Acquisition and Non-Controlling Interests (Details) - Schedule of Net Assets of the Acquired Companies - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Net assets at acquisition	$ 18,127,693
Non-controlling interest for original shareholders of the subsidiaries	8,381,397
Net assets allocated to Etao	9,746,296
Total consideration	169,874,463
Goodwill, beginning balance	160,128,167
Goodwill reallocated to equity investment	(12,106,888)
Goodwill, ending balance	148,021,279
Impairment	(148,021,279)
Net Goodwill as of December 31, 2022		$ 160,128,167
Aaliance [Member]
Business Acquisition [Line Items]
Net assets at acquisition	(504,043)
Non-controlling interest for original shareholders of the subsidiaries	(75,607)
Net assets allocated to Etao	(428,436)
Total consideration	32,843,889
Goodwill, beginning balance	33,272,325
Goodwill, ending balance	33,272,325
Impairment	(33,272,325)
Net Goodwill as of December 31, 2022
6D [Member]
Business Acquisition [Line Items]
Net assets at acquisition	1,609,057
Non-controlling interest for original shareholders of the subsidiaries	788,438
Net assets allocated to Etao	820,619
Total consideration	8,630,774
Goodwill, beginning balance	7,810,155
Goodwill, ending balance	7,810,155
Impairment	(7,810,155)
Net Goodwill as of December 31, 2022
Changxing [Member]
Business Acquisition [Line Items]
Net assets at acquisition	1,080,960
Non-controlling interest for original shareholders of the subsidiaries	529,671
Net assets allocated to Etao	551,289
Total consideration	10,036,800
Goodwill, beginning balance	9,485,511
Goodwill, ending balance	9,485,511
Impairment	(9,485,511)
Net Goodwill as of December 31, 2022
Mengzhou [Member]
Business Acquisition [Line Items]
Net assets at acquisition	11,481,201
Non-controlling interest for original shareholders of the subsidiaries	5,625,788
Net assets allocated to Etao	5,855,413
Total consideration	18,261,300
Goodwill, beginning balance	12,405,887
Goodwill, ending balance	12,405,887
Impairment	(12,405,887)
Net Goodwill as of December 31, 2022
Qianhu [Member]
Business Acquisition [Line Items]
Net assets at acquisition	(1,608,994)
Non-controlling interest for original shareholders of the subsidiaries	(788,407)
Net assets allocated to Etao	(820,587)
Total consideration	11,286,301
Goodwill, beginning balance	12,106,888
Goodwill reallocated to equity investment	(12,106,888)
Goodwill, ending balance
Impairment
Net Goodwill as of December 31, 2022
Tianlun [Member]
Business Acquisition [Line Items]
Net assets at acquisition	1,491,694
Non-controlling interest for original shareholders of the subsidiaries	730,930
Net assets allocated to Etao	760,764
Total consideration	10,765,070
Goodwill, beginning balance	10,004,306
Goodwill, ending balance	10,004,306
Impairment	(10,004,306)
Net Goodwill as of December 31, 2022
Kangning [Member]
Business Acquisition [Line Items]
Net assets at acquisition	1,011,114
Non-controlling interest for original shareholders of the subsidiaries	495,446
Net assets allocated to Etao	515,668
Total consideration	4,067,538
Goodwill, beginning balance	3,551,870
Goodwill reallocated to equity investment
Goodwill, ending balance	3,551,870
Impairment	(3,551,870)
Net Goodwill as of December 31, 2022
Chain [Member]
Business Acquisition [Line Items]
Net assets at acquisition	561,566
Non-controlling interest for original shareholders of the subsidiaries
Net assets allocated to Etao	561,566
Total consideration	19,231,000
Goodwill, beginning balance	18,669,434
Goodwill reallocated to equity investment
Goodwill, ending balance	18,669,434
Impairment	(18,669,434)
Net Goodwill as of December 31, 2022
Zhichao [Member]
Business Acquisition [Line Items]
Net assets at acquisition	113,014
Non-controlling interest for original shareholders of the subsidiaries	55,377
Net assets allocated to Etao	57,637
Total consideration	23,538,000
Goodwill, beginning balance	23,480,363
Goodwill reallocated to equity investment
Goodwill, ending balance	23,480,363
Impairment	(23,480,363)
Net Goodwill as of December 31, 2022
Baihuabaihui [Member]
Business Acquisition [Line Items]
Net assets at acquisition	618,560
Non-controlling interest for original shareholders of the subsidiaries	278,352
Net assets allocated to Etao	340,208
Total consideration	10,154,000
Goodwill, beginning balance	9,813,792
Goodwill reallocated to equity investment
Goodwill, ending balance	9,813,792
Impairment	(9,813,792)
Net Goodwill as of December 31, 2022
Dnurse [Member]
Business Acquisition [Line Items]
Net assets at acquisition	2,273,564
Non-controlling interest for original shareholders of the subsidiaries	741,409
Net assets allocated to Etao	1,532,155
Total consideration	21,059,790
Goodwill, beginning balance	19,527,635
Goodwill reallocated to equity investment
Goodwill, ending balance	19,527,635
Impairment	(19,527,635)
Net Goodwill as of December 31, 2022

Bank Loans (Details) - Schedule

Bank Loans (Details) - Schedule of Bank Loans - 12 months ended Dec. 31, 2022	USD ($)	CNY (¥)
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 2,359,462	¥ 16,275,346
Bank Loans 1 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 217,457	1,500,000
Bank loans start period	30-Jun-22
Bank loans end period	30-Jun-23
Interest rate	4.20%
Third Party guarantee/pledge	Shanghai Micro-companies Guarantee Fund
Personal guarantee	Wang Ping, Qiu Tian’e
Bank Loans 2 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 43,491	300,000
Bank loans start period	13-Jul-21
Bank loans end period	4-Jan-23
Interest rate	4.50%
Bank Loans 3 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 28,994	200,000
Bank loans start period	27-Jul-21
Bank loans end period	18-Jan-23
Interest rate	4.50%
Bank Loans 4 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 43,491	300,000
Bank loans start period	30-Jul-21
Bank loans end period	21-Jan-23
Interest rate	4.50%
Bank Loans 5 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 50,740	350,000
Bank loans start period	7-Sep-22
Bank loans end period	10-Mar-23
Interest rate	6.00%
Bank Loans 6 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 768,349	5,300,000
Bank loans start period	11-Nov-21
Bank loans end period	10-Nov-23
Interest rate	9.00%
Third Party guarantee/pledge	Revenue proceeds
Personal guarantee	Li Zhiqiang
Bank Loans 7 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 231,143	1,594,399
Bank loans start period	4-Jan-22
Bank loans end period	4-Jan-23
Interest rate	5.50%
Third Party guarantee/pledge	Revenue proceeds
Personal guarantee	Li Zhiqiang
Bank Loans 8 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 171,885	1,185,650
Bank loans start period	28-Jan-22
Bank loans end period	17-Jan-23
Interest rate	5.50%
Third Party guarantee/pledge	Revenue proceeds
Personal guarantee	Li Zhiqiang
Bank Loans 9 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 163,111	1,125,122
Bank loans start period	4-Mar-22
Bank loans end period	3-Mar-23
Interest rate	5.50%
Third Party guarantee/pledge	Revenue proceeds
Personal guarantee	Li Zhiqiang
Bank Loans 10 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 195,218	1,346,593
Bank loans start period	2-Apr-22
Bank loans end period	21-Mar-23
Interest rate	5.50%
Third Party guarantee/pledge	Revenue proceeds
Personal guarantee	Li Zhiqiang
Bank Loans 11 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 102,652	708,082
Bank loans start period	27-Jul-22
Bank loans end period	27-Apr-23
Interest rate	3.85%
Third Party guarantee/pledge	Building
Bank Loans 12 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 2,899	20,000
Bank loans start period	27-Jun-22
Bank loans end period	27-Jun-23
Interest rate	5.20%
Bank Loans 13 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 72,486	500,000
Bank loans start period	29-Sep-22
Bank loans end period	28-Sep-23
Interest rate	4.2% float
Third Party guarantee/pledge	Building
Bank Loans 14 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 130,474	900,000
Bank loans start period	21-Jun-22
Bank loans end period	20-Sep-23
Interest rate	4.2% float
Third Party guarantee/pledge	Building
Bank Loans 15 [Member]
Bank Loans (Details) - Schedule of Bank Loans [Line Items]
Bank loans	$ 137,072	¥ 945,500
Bank loans start period	16-Jun-22
Bank loans end period	15-Jun-23
Interest rate	4.2% float
Third Party guarantee/pledge	Building

Note Payables (Details) - Sched

Note Payables (Details) - Schedule of Bank Loan - Dec. 31, 2022	USD ($)	CNY (¥)
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 3,102,103	¥ 21,398,016
Bank loans 1 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 4,542	¥ 31,330
Bank loans interest rate
Bank loans 1 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jul. 05, 2022	Jul. 05, 2022
Bank loans 1 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jan. 05, 2023	Jan. 05, 2023
Bank loans 2 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 82,854	¥ 571,520
Bank loans interest rate
Bank loans 2 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jul. 05, 2022	Jul. 05, 2022
Bank loans 2 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jan. 05, 2023	Jan. 05, 2023
Bank loans 3 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 32,769	¥ 226,038
Bank loans interest rate
Bank loans 3 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jul. 05, 2022	Jul. 05, 2022
Bank loans 3 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jan. 05, 2023	Jan. 05, 2023
Bank loans 4 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 67,450	¥ 465,260
Bank loans interest rate
Bank loans 4 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jul. 05, 2022	Jul. 05, 2022
Bank loans 4 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jan. 05, 2023	Jan. 05, 2023
Bank loans 5 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 4,349	¥ 30,000
Bank loans interest rate
Bank loans 5 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jul. 05, 2022	Jul. 05, 2022
Bank loans 5 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jan. 05, 2023	Jan. 05, 2023
Bank loans 6 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 127,838	¥ 881,816
Bank loans interest rate
Bank loans 6 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jul. 05, 2022	Jul. 05, 2022
Bank loans 6 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jan. 05, 2023	Jan. 05, 2023
Bank loans 7 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 80,297	¥ 553,877
Bank loans interest rate
Bank loans 7 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jul. 05, 2022	Jul. 05, 2022
Bank loans 7 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jan. 05, 2023	Jan. 05, 2023
Bank loans 8 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 30,011	¥ 207,010
Bank loans interest rate
Bank loans 8 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jul. 05, 2022	Jul. 05, 2022
Bank loans 8 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jan. 05, 2023	Jan. 05, 2023
Bank loans 9 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 78,259	¥ 539,826
Bank loans interest rate
Bank loans 9 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jul. 05, 2022	Jul. 05, 2022
Bank loans 9 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jan. 05, 2023	Jan. 05, 2023
Bank loans 10 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 14,497	¥ 100,000
Bank loans interest rate
Bank loans 10 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 02, 2022	Aug. 02, 2022
Bank loans 10 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Feb. 02, 2023	Feb. 02, 2023
Bank loans 11 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 20,155	¥ 139,026
Bank loans interest rate
Bank loans 11 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 02, 2022	Aug. 02, 2022
Bank loans 11 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Feb. 02, 2023	Feb. 02, 2023
Bank loans 12 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 41,010	¥ 282,886
Bank loans interest rate
Bank loans 12 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 02, 2022	Aug. 02, 2022
Bank loans 12 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Feb. 02, 2023	Feb. 02, 2023
Bank loans 13 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 124,402	¥ 858,112
Bank loans interest rate
Bank loans 13 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 02, 2022	Aug. 02, 2022
Bank loans 13 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Feb. 02, 2023	Feb. 02, 2023
Bank loans 14 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 4,053	¥ 27,960
Bank loans interest rate
Bank loans 14 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 02, 2022	Aug. 02, 2022
Bank loans 14 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Feb. 02, 2023	Feb. 02, 2023
Bank loans 15 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 14,497	¥ 100,000
Bank loans interest rate
Bank loans 15 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 02, 2022	Aug. 02, 2022
Bank loans 15 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Feb. 02, 2023	Feb. 02, 2023
Bank loans 16 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 4,349	¥ 30,000
Bank loans interest rate
Bank loans 16 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 02, 2022	Aug. 02, 2022
Bank loans 16 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Feb. 02, 2023	Feb. 02, 2023
Bank loans 17 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 5,861	¥ 40,425
Bank loans interest rate
Bank loans 17 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 02, 2022	Aug. 02, 2022
Bank loans 17 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Feb. 02, 2023	Feb. 02, 2023
Bank loans 18 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 10,221	¥ 70,500
Bank loans interest rate
Bank loans 18 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 02, 2022	Aug. 02, 2022
Bank loans 18 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Feb. 02, 2023	Feb. 02, 2023
Bank loans 19 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 52,113	¥ 359,472
Bank loans interest rate
Bank loans 19 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 02, 2022	Aug. 02, 2022
Bank loans 19 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Feb. 02, 2023	Feb. 02, 2023
Bank loans 20 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 67,269	¥ 464,013
Bank loans interest rate
Bank loans 20 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 20 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 21 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 33,341	¥ 229,985
Bank loans interest rate
Bank loans 21 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 21 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 22 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 12,600	¥ 86,916
Bank loans interest rate
Bank loans 22 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 22 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 23 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 37,439	¥ 258,251
Bank loans interest rate
Bank loans 23 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 23 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 24 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 43,315	¥ 298,780
Bank loans interest rate
Bank loans 24 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 24 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 25 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 40,396	¥ 278,644
Bank loans interest rate
Bank loans 25 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 25 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 26 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 123,998	¥ 855,329
Bank loans interest rate
Bank loans 26 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 26 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 27 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 14,497	¥ 100,000
Bank loans interest rate
Bank loans 27 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 27 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 28 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 4,349	¥ 30,000
Bank loans interest rate
Bank loans 28 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 28 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 29 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 8,988	¥ 62,000
Bank loans interest rate
Bank loans 29 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 29 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 30 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 3,169	¥ 21,860
Bank loans interest rate
Bank loans 30 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 30 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 31 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 30,425	¥ 209,866
Bank loans interest rate
Bank loans 31 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 31 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 32 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 7,307	¥ 50,400
Bank loans interest rate
Bank loans 32 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Aug. 31, 2022	Aug. 31, 2022
Bank loans 32 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 33 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 7,224	¥ 49,831
Bank loans interest rate
Bank loans 33 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 33 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 34 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 12,700	¥ 87,599
Bank loans interest rate
Bank loans 34 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 34 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 35 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 7,627	¥ 52,612
Bank loans interest rate
Bank loans 35 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 35 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 36 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 14,943	¥ 103,073
Bank loans interest rate
Bank loans 36 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 36 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 37 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 14,554	¥ 100,393
Bank loans interest rate
Bank loans 37 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 37 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 38 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 26,334	¥ 181,651
Bank loans interest rate
Bank loans 38 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 38 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 39 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 17,311	¥ 119,406
Bank loans interest rate
Bank loans 39 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 39 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 40 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 43,172	¥ 297,799
Bank loans interest rate
Bank loans 40 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 40 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 41 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 107,113	¥ 738,855
Bank loans interest rate
Bank loans 41 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 41 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 42 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 5,799	¥ 40,000
Bank loans interest rate
Bank loans 42 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 42 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 43 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 19,578	¥ 135,047
Bank loans interest rate
Bank loans 43 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 43 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 44 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 14,497	¥ 100,000
Bank loans interest rate
Bank loans 44 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 44 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 45 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 43,492	¥ 300,000
Bank loans interest rate
Bank loans 45 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 45 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 46 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 43,492	¥ 300,000
Bank loans interest rate
Bank loans 46 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 46 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 47 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 28,994	¥ 200,000
Bank loans interest rate
Bank loans 47 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 47 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 48 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 28,994	¥ 200,000
Bank loans interest rate
Bank loans 48 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Sep. 29, 2022	Sep. 29, 2022
Bank loans 48 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Mar. 29, 2023	Mar. 29, 2023
Bank loans 49 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 125,765	¥ 867,518
Bank loans interest rate
Bank loans 49 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Oct. 31, 2022	Oct. 31, 2022
Bank loans 49 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 50 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 964	¥ 6,650
Bank loans interest rate
Bank loans 50 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Oct. 31, 2022	Oct. 31, 2022
Bank loans 50 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 51 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 27,822	¥ 191,912
Bank loans interest rate
Bank loans 51 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Oct. 31, 2022	Oct. 31, 2022
Bank loans 51 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 52 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 102,763	¥ 708,849
Bank loans interest rate
Bank loans 52 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Oct. 31, 2022	Oct. 31, 2022
Bank loans 52 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 53 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 49,216	¥ 339,490
Bank loans interest rate
Bank loans 53 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Oct. 31, 2022	Oct. 31, 2022
Bank loans 53 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 54 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 15,235	¥ 105,088
Bank loans interest rate
Bank loans 54 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Oct. 31, 2022	Oct. 31, 2022
Bank loans 54 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 55 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 38,845	¥ 267,948
Bank loans interest rate
Bank loans 55 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Oct. 31, 2022	Oct. 31, 2022
Bank loans 55 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Apr. 30, 2023	Apr. 30, 2023
Bank loans 56 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 340,372	¥ 2,347,854
Bank loans interest rate
Bank loans 56 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 56 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2023	Dec. 06, 2023
Bank loans 57 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 94,543	¥ 652,146
Bank loans interest rate
Bank loans 57 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 57 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2023	Dec. 06, 2023
Bank loans 58 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 375,190	¥ 2,588,025
Bank loans interest rate
Bank loans 58 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 58 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2023	Dec. 06, 2023
Bank loans 59 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 65,091	¥ 448,994
Bank loans interest rate
Bank loans 59 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 59 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jun. 06, 2023	Jun. 06, 2023
Bank loans 60 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 27,092	¥ 186,881
Bank loans interest rate
Bank loans 60 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 60 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jun. 06, 2023	Jun. 06, 2023
Bank loans 61 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 14,497	¥ 100,000
Bank loans interest rate
Bank loans 61 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 61 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jun. 06, 2023	Jun. 06, 2023
Bank loans 62 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 9,029	¥ 62,284
Bank loans interest rate
Bank loans 62 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 62 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jun. 06, 2023	Jun. 06, 2023
Bank loans 63 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 37,045	¥ 255,532
Bank loans interest rate
Bank loans 63 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 63 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jun. 06, 2023	Jun. 06, 2023
Bank loans 64 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 1,735	¥ 11,971
Bank loans interest rate
Bank loans 64 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 64 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jun. 06, 2023	Jun. 06, 2023
Bank loans 65 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 8,771	¥ 60,500
Bank loans interest rate
Bank loans 65 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 65 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jun. 06, 2023	Jun. 06, 2023
Bank loans 66 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 61,375	¥ 423,357
Bank loans interest rate
Bank loans 66 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 66 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jun. 06, 2023	Jun. 06, 2023
Bank loans 67 [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loans total	$ 44,310	¥ 305,649
Bank loans interest rate
Bank loans 67 [Member] | Minimum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Dec. 06, 2022	Dec. 06, 2022
Bank loans 67 [Member] | Maximum [Member]
Note Payables (Details) - Schedule of Bank Loan [Line Items]
Bank loan start period	Jun. 06, 2023	Jun. 06, 2023

Accrued Expenses and Other Li_3

Accrued Expenses and Other Liabilities (Details)	12 Months Ended
	Dec. 31, 2022
Accrued Expenses and Other Liabilities [Abstract]
Loan from third parties	1 year
Annual interest rate	8%

Accrued Expenses and Other Li_4

Accrued Expenses and Other Liabilities (Details) - Schedule of Accrued Expenses and Other Liabilities - USD ($)		Dec. 31, 2022	Dec. 31, 2021
Schedule of Accrued Expenses and Other Liabilities [Abstract]
Payroll payable		$ 2,766,599	$ 2,702,457
Insurance fees collected to be paid to insurance companies		8,204,150	4,368,289
Tax payable		1,606,420	1,080,412
Accrued liability		484,927	618,064
Loan from third parties	[1]	2,515,385	2,304,391
Others		3,007,534	4,147,550
Total		$ 18,585,015	$ 15,221,163
[1]Loan from third parties are due within 1 year, bearing 8% annual interest rate.

Taxation (Details)

Taxation (Details)	12 Months Ended
	Dec. 31, 2022 HKD ($)
Taxation (Details) [Line Items]
Assessable profits (in Dollars)	$ 2,000,000
Assessable profits rate	16.50%
United States [Member]
Taxation (Details) [Line Items]
Income tax rate	21%
Hong Kong [Member]
Taxation (Details) [Line Items]
Income tax rate	8.25%
Assessable profits (in Dollars)	$ 2,000,000
PRC [Member]
Taxation (Details) [Line Items]
Income tax rate	25%

Taxation (Details) - Schedule o

Taxation (Details) - Schedule of Income Tax Provision - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Income Tax Provision [Abstract]
Current income tax expenses	$ 672,578	$ 520,265
Deferred income tax effect	(15,485)	(16,078)
Total income tax expenses	$ 657,093	$ 504,187

Taxation (Details) - Schedule_2

Taxation (Details) - Schedule of Between the Company’s Actual Provision for Income Taxes - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Between the Company Actual Provision for Income Taxes [Abstract]
Loss before income tax expense	$ (204,752)	$ (367,022)
Computed income tax expense with statutory tax rate	(51,188)	(91,756)
Preferential deduction
Changes in valuation allowance	708,281	595,943
Income tax expense	$ 657,093	$ 504,187

Taxation (Details) - Schedule_3

Taxation (Details) - Schedule of Components of the Deferred Tax Assets - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Bad debt provision	$ 96,812	$ 89,109
Total deferred tax assets	96,812	89,109
Valuation allowance
Deferred tax assets, net of valuation allowance:	$ 96,812	$ 89,109

Related Party Transactions (Det

Related Party Transactions (Details) - Schedule of Related Parties	12 Months Ended
	Dec. 31, 2022
Wang Ping [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Executives of a subsidiary as a group [Member]
Related Party Transaction [Line Items]
Relationship	Executives of a subsidiary
Mr. Li Zhiqiang [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Mengzhou Dexin Concrete Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of Mr. Li Zhiqiang
Mengzhou Dexin Health Industry Investment Management Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of Mr. Li Zhiqiang
Mr. Yang Hongming [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Mr.Yang Yang [Member]
Related Party Transaction [Line Items]
Relationship	Director of company’s subsidiary
Mr.Qian Xiaofang [Member]
Related Party Transaction [Line Items]
Relationship	Supervisor of company’s subsidiary
Changxing Zhizhou Rehabilitation Nursing Home [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of 6
Hu Haibo [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Wang Xuelei [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Jiangxi 123 investment management Co. Ltd [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Quan Xiaoyu [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Yue Xuexin [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Wen Liping [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Hengyang Tongdexiang medical Co., Ltd [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of Wen Liping
Zhao Tianming [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Yue Ziman [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Hunan Anyue Kangning healthy management Co. Ltd [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of non-controlling shareholder of the Company
Changning Kangning healthy management Co. Ltd [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of non-controlling shareholder of the Company
Zhongqi Gaoda (Beijing) Investment Fund Management Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of Executives of the Company
Zhongqi Harbor (Beijing) Capital Management Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of Executives of the Company
Yu Xiaolei [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Du Jun [Member]
Related Party Transaction [Line Items]
Relationship	Director of a subsidiary
Shenzhen Qidian Future Venture Capital LLP [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Zhongqi Xinxing Venture Investment Fund [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of Executives of the Company
Zhongqi Fortune Investment Management Nanjing centre [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of Executives of the Company
Xin Yu [Member]
Related Party Transaction [Line Items]
Relationship	CEO of a subsidiary of the company
Li Xiaoran [Member]
Related Party Transaction [Line Items]
Relationship	Executive of a subsidiary
Cai Yuntao [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Chen Jun [Member]
Related Party Transaction [Line Items]
Relationship	Director of a subsidiary
Ning Quanxiu [Member]
Related Party Transaction [Line Items]
Relationship	Executive of a subsidiary
Li Changzhong [Member]
Related Party Transaction [Line Items]
Relationship	Executive of a subsidiary
Nanjing Xirun Health Management Co., Ltd [Member]
Related Party Transaction [Line Items]
Relationship	A company controlled by Li Changzhong
Anhui Wanbaotang Traditional Chinese Medicine Museum Co., Ltd [Member]
Related Party Transaction [Line Items]
Relationship	A company controlled by Li Changzhong
Nanjing Fengfan Network Technology Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	A company controlled by Cai Yuntao
Shen Xuewu [Member]
Related Party Transaction [Line Items]
Relationship	Director of a subsidiary
Guoyi Qiankun (Beijing) Technology Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Jingkang Zhixuan (Henan) medical technology Co. Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	A company controlled by Guoyi Qiankun (Beijing) Technology Co., Ltd.
Bailinuo Wuhan Management Consulting Co. Ltd [Member]
Related Party Transaction [Line Items]
Relationship	A company controlled by Shen Xuewu
Wei Hong [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Changsha Sinocare Inc [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
You Jia [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Chen Yidong [Member]
Related Party Transaction [Line Items]
Relationship	CEO of a subsidiary of the company
Wang Yuying [Member]
Related Party Transaction [Line Items]
Relationship	CEO of a subsidiary of the Company
Yao Chunyan [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Hangzhou Yixing Medical Devices Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	A company controlled by You Jia
Nanning 6 Dimension Dental Clinic [Member]
Related Party Transaction [Line Items]
Relationship	A company controlled by You Jia
Lei Chen [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Liwen Wang [member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Shandong Taipu Investment Limited Liability Partnership [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Sichuan Ruitao Technology Co.,Ltd [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Guizhen Zuo [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Xiaodong Wang [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Hangzhou Red Feather Enterprise Management Consulting L.P. [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Hangzhou Violet Stone Enterprise Management Consulting L.P. [Member]
Related Party Transaction [Line Items]
Relationship	Non-controlling shareholder of the Company
Hengyang Hefukang Medical Technology Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of non-controlling shareholder of the Company
Jiujiang Ailaifu Medical Cosmetology Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of non-controlling shareholder of the Company
Wilson Liu [Member]
Related Party Transaction [Line Items]
Relationship	Controlling shareholder of the Company
Sannuo Health Management Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of non-controlling shareholder of the Company
Zhongqi Xuanli Investment Management Nanjing LLP [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of Executives of the Company
Mengzhou Xinde Concrete Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of non-controlling shareholder of the Company
Yue Xuexin岳学新 [Member]
Related Party Transaction [Line Items]
Relationship	Executive of a subsidiary
Beijing Oddpoint Chuangshi Information Technology Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of non-controlling shareholder of the Company
Renhe Future Biotechnology (Changsha) Co., Ltd. [Member]
Related Party Transaction [Line Items]
Relationship	Subsidiary of non-controlling shareholder of the Company

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Amount due from Related Parties - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	$ 408,309	$ 445,232
Amount due to related parties	19,179,016	21,179,818
Cai Yuntao [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties
Amount due to related parties		4,110
Chen Jun [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties		10,282
Executives of a subsidiary as a group [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties		8,915
Guoyi Qiankun (Beijing) Technology Co., Ltd [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties		7,871
Hangzhou Yixing Medical Devices Ltd. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	37,825	41,073
Hengyang Tongdexiang medical Co. ltd [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	78,692	101,192
Hengyang Hefukang Medical Technology Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	10,004
Jingkang Zhixuan (Henan) medical technology Co. Ltd [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties		6,297
Li Changzhong [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties		1,073
Nanjing Xirun Health Management Co., Ltd [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	2,899	11,019
Nanning 6 Dimension Dental Clinic [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	57,649	62,600
Ning Quanxiu [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties		9,905
Quan Xiaoyu [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	35,657	38,719
Shen Xuewu [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties		54,988
Zhongqi Gaoda (Beijing) Investment Fund Management Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties		13,742
Amount due to related parties	37,618
Zhongqi Harbor (Beijing) Capital Management Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	26,281	30,329
Zhongqi Xinxing Venture Investment Fund [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	43,492	47,226
Fu Xiaohong [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties
Mengzhou Xinde Concrete Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	50,572
Yue Xuexin岳学新 [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	64,803
Beijing Oddpoint Chuangshi Information Technology Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due from related parties	435
Du Jun [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	47,075	114,634
Anhui WanbaotangTraditional Chinese Medicine Museum Co., Ltd [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	8,855	3,737
Bailinuo Wuhan Management Consulting Co. Ltd [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties		3,744
Changxing Zhizhou Rehabilitation Nursing Home [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	50,740	62,968
Zhongqi Fortune Investment Management Nanjing centre [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	257,281	198,499
Executives as a group [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties		523,604
Fangzhou Yidao (Beijing) Health Technology Co., LTD [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	303,425	314,842
Hu Haibo [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	1,805,809	1,805,809
Hunan Chenghe Enterprise Management Consulting Co. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	21,241	23,065
Jiangxi 123 investment management Co. Ltd [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties
Li Xiaoran [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	13,594	15,238
Mengzhou Dexin Concrete Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties		193,811
Mr. Li Zhiqiang [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	1,255,566	3,875,903
Mr.Qian Xiaofang [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties		66,684
Mr.Yang Yang [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties		1,069
Nanjing Fengfan Network Technology Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	87,791	135,206
Wang Xuelei [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	225,726	225,726
Wang Yuying [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	24,083	28,965
Wangping [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	3,859,417	2,510,732
Wei Hong [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	3,277	3,141
Wen Liping [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	39,896	106,291
Xin Yu [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	16,275	17,672
Yang Hongming [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	3,689,964	3,879,317
You Jia [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	448,674	438,769
Yue Ziman [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	1	2
Zhao Tianming [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	732,232	1,036,655
Lei Chen [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	1,773,570	1,773,570
Liwen Wang [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	624,034	624,034
Shandong Taipu Investment Limited Liability Partnership [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	1,116,692	1,116,692
Sichuan Ruitao Technology Co.,Ltd [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	624,034	624,034
Guizhen Zuo [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	225,726	225,726
Xiaodong Wang [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	687,009	687,009
Hangzhou Red Feather Enterprise Management Consulting L.P. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	345,231	345,231
Hangzhou Violet Stone Enterprise Management Consulting L.P. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	193,329	193,329
Jiujiang Ailaifu Medical Cosmetology Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties
Wilson Liu [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	528,209
Chen Yidong [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	98
Yang Yang [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	621
Zhongqi Xuanli Investment Management Nanjing LLP [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	1,450
Renhe Future Biotechnology (Changsha) Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of Amount due from Related Parties [Line Items]
Amount due to related parties	$ 130,474

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of Related Party Transactions - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Mr.Yang Yang [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions	$ 636	$ 1,069
Mr.Qian Xiaofang [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions		66,684
Hunan Anyue Kangning healthy management Co. Ltd [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Sales
Related party transactions		155,089
Changning Kangning healthy management Co. Ltd [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Sales
Related party transactions		131,393
Du Jun [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions	$ 48,215	113,094
Zhongqi Fortune Investment Management Nanjing centre [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions	$ 108,126	40,526
Xin Yu [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions	$ 16,669	17,435
Li Xiaoran [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions	$ 13,923	15,033
Nanjing Fengfan Network Technology Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions	$ 98,988	133,390
Anhui WanbaotangTraditional Chinese Medicine Museum Co., Ltd [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions		3,687
Cai Yuntao [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions		9,491
Bailinuo Wuhan Management Consulting Co. Ltd [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions		3,693
Changsha Sinocare Inc [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Sales
Related party transactions	$ 1,222,393	2,021,505
Nanning 6 Dimension Dental Clinic [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Sales
Related party transactions		4,599
Zhongqi Gaoda (Beijing) Investment Fund Management Co., Ltd. [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions	$ 38,529
Zhongqi Xuanli Investment Management Nanjing LLP [Member]
Related Party Transactions (Details) - Schedule of Related Party Transactions [Line Items]
Nature	Expenses paid by related party
Related party transactions	$ 1,485

Equity (Details)

Equity (Details) - shares	Feb. 17, 2023	Jun. 30, 2021
Equity (Details) [Line Items]
Ordinary shares issued		14,704,271
Shares of conversion effect	100,000,000
Newco [Member]
Equity (Details) [Line Items]
Ordinary shares issued	100,000,000

Segment and Revenue Analysis (D

Segment and Revenue Analysis (Details) - Schedule of Revenue Segment - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Principal Transaction Revenue [Line Items]
Revenue	$ 58,060,025	$ 53,337,278
Operating loss	(737,146,304)	(5,425,110)
Net loss from continuing business	(896,995,054)
Current assets	26,440,914	26,531,563
Non-current assets	26,548,907
Total assets	52,989,821
Total liability	58,970,157	$ 67,843,970
Majority shareholder’s equity/(deficit)	(15,598,728)
Non-controlling interest	9,618,392
Insurance Brokage [Member]
Principal Transaction Revenue [Line Items]
Revenue	14,327,161
Operating loss	(438,664)
Net loss from continuing business	(243,964)
Current assets	9,181,053
Non-current assets	880,995
Total assets	10,062,047
Total liability	11,243,984
Majority shareholder’s equity/(deficit)	(1,729,269)
Non-controlling interest	547,332
Hospital & Clinic [Member]
Principal Transaction Revenue [Line Items]
Revenue	40,027,981
Operating loss	1,682,184
Net loss from continuing business	617,487
Current assets	15,292,954
Non-current assets	31,717,463
Total assets	50,381,640
Total liability	29,472,469
Majority shareholder’s equity/(deficit)	17,588,064
Non-controlling interest	(50,115)
Telemedicine & Digital [Member]
Principal Transaction Revenue [Line Items]
Revenue	3,704,883
Operating loss	(1,250,146)
Net loss from continuing business	(1,235,367)
Current assets	1,966,907
Non-current assets	604,157
Total assets	2,571,064
Total liability	1,547,450
Majority shareholder’s equity/(deficit)	1,042,143
Non-controlling interest	(18,529)
Unallocated [Member]
Principal Transaction Revenue [Line Items]
Revenue
Operating loss	(737,139,678)
Net loss from continuing business	(896,133,209)
Current assets
Non-current assets	(6,653,707)
Total assets	(6,653,707)
Total liability	16,706,254
Majority shareholder’s equity/(deficit)	(32,499,665)
Non-controlling interest	$ 9,139,704

Discontinued Operations (Detail

Discontinued Operations (Details) - Schedule of Financial Performance and Cash Flow Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Financial Performance and Cash Flow Information [Abstract]
Revenue		$ 6,456,143
Cost of revenue		(3,889,266)
Profit before tax		(631,411)
Income tax		(75)
Profit after tax		(631,486)
Net cash from operating activities		(40,233)
Net cash from investing activities		347,428
Net cash from financing activities		(76,581)
Net cash decrease of disposed subsidiaries		$ 230,614

Concentration of Credit Risk (D

Concentration of Credit Risk (Details)	12 Months Ended
	Dec. 31, 2022
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | No Single Customer [Member]
Concentration of Credit Risk (Details) [Line Items]
Concentration risk percentage	10%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Single Customer [Member]
Concentration of Credit Risk (Details) [Line Items]
Concentration risk percentage	10%
No Single Supplier [Member] | Purchase [Member] | Supplier Concentration Risk [Member]
Concentration of Credit Risk (Details) [Line Items]
Concentration risk percentage	10%
No Single Supplier [Member] | Accounts Payable [Member] | Supplier Concentration Risk [Member]
Concentration of Credit Risk (Details) [Line Items]
Concentration risk percentage	10%

Concentration of Credit Risk _2

Concentration of Credit Risk (Details) - Schedule of Total Accounts Receivable	Dec. 31, 2022	Dec. 31, 2021
Customer A [Member]
Concentration of Credit Risk (Details) - Schedule of Total Accounts Receivable [Line Items]
Percentage of accounts receivable	15%	22%
Customer B [Member]
Concentration of Credit Risk (Details) - Schedule of Total Accounts Receivable [Line Items]
Percentage of accounts receivable	30%	35%

Commitments and Contingencies_2

Commitments and Contingencies (Details) - Schedule of Components of Lease Expense - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Components of Lease Expense [Abstract]
Operating lease expense	$ 1,786,308	$ 1,356,484
Finance lease expense	194,078	296,638
Total	$ 1,980,386	$ 1,653,122

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of Operating Lease Liabilities	Dec. 31, 2022 USD ($)
Schedule of Operating Lease Liabilities [Abstract]
By December 31, 2023	$ 1,479,549
By December 31, 2024	1,434,478
By December 31, 2025	1,213,426
By December 31, 2026	310,739
By December 31, 2027	266,025
Thereafter	1,749,247
Total	6,453,464
Imputed interest	(927,717)
Present value of operating lease liabilities	$ 5,525,747

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of Finance Lease Liabilities	Dec. 31, 2022 USD ($)
Schedule of Finance Lease Liabilities [Abstract]
By December 31, 2023	$ 993,392
By December 31, 2024	993,392
By December 31, 2025	159,042
By December 31, 2026
By December 31, 2027
Thereafter
Total	2,145,826
Imputed interest	(238,851)
Present value of finance lease liabilities	$ 1,906,975

Commitments and Contingencies_5

Commitments and Contingencies (Details) - Schedule of Supplemental Balance Sheet	Dec. 31, 2022	Dec. 31, 2021
Weighted average remaining lease term (in years):
Operating leases	6 years 4 months 24 days	6 years 3 months 18 days
Finance leases	2 years 2 months 12 days	10 months 24 days
Weighted average discount rate:
Operating leases	4.60%	4.60%
Finance leases	7.30%	7.50%

Restricted Net Assets (Details)

Restricted Net Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Restricted Net Assets [Abstract]
Statutory reserve funds description	Subject to certain cumulative limits, the general reserve fund requires a minimum annual appropriation of 10% of after-tax profit (as determined under accounting principles generally accepted in China at each year-end); the other fund appropriations are at the subsidiaries’ or the affiliated PRC entities’ discretion. These statutory reserve funds can only be used for specific purposes of enterprise expansion, staff bonus and welfare, and are not distributable as cash dividends except in the event of liquidation of Group’s subsidiaries, affiliated PRC entities and their respective subsidiaries. The Group’s subsidiaries are required to allocate at least 10% of their after-tax profits to the general reserve until such reserve has reached 50% of their respective registered capital. As of December 31, 2022, none of the Group’s PRC subsidiaries has a general reserve that reached 50% of their registered capital threshold and therefore they will allocate at least 10% of their after-tax profits to the general reserve fund.
Amount of net assets	$ 43,301,860	$ 43,301,860