UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
6-K
REPORT
OF FOREIGN PRIVATE ISSUER
Pursuant
to Rule 13a-16 or 15d-16 under the
Securities
Exchange Act of 1934
For
the month of September 2023
Commission
File Number: 333-213314
HUAHUI
EDUCATION GROUP LIMITED
(Translation
of registrant’s name into English)
13th
Floor, Building B1, Wisdom Plaza,
Qiaoxiang
Road, Nanshan District
Shenzhen,
Guangdong Province, China 518000
(Address
of Principal Executive Office)
Indicate
by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F
Form
20-F ☒ Form 40-F ☐
Indicate
by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): _____
Indicate
by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): _____
HUAHUI
EDUCATION GROUP LIMITED
Explanatory
Note
The
following exhibits are submitted:
SIGNATURE
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.
September
27, 2023
|
Huahui Education Group Limited (Registrant) |
|
|
|
/s/
Shufang Zeng |
|
Shufang Zeng
|
|
Chief Executive Officer and President |
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Exhibit
99.1
HUAHUI
EDUCATION GROUP LIMITED
INTERIM
CONSOLIDATED FINANCIAL STATEMENTS
AS
OF JUNE 30, 2023
U.S.
DOLLARS IN THOUSANDS
UNAUDITED
INDEX
HUAHUI
EDUCATION GROUP LIMITED
CONDENSED
INTERIM CONSOLIDATED BALANCE SHEETS
(In
U.S. Dollars, except share data or otherwise stated)
| |
June 30, 2023 | | |
December 31, 2022 | |
| |
Unaudited | | |
Audited | |
| |
| | |
| |
ASSETS | |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash and cash equivalents | |
| 37,306 | | |
| 84,487 | |
Account receivable | |
| 441,077 | | |
| 458,896 | |
Other receivable | |
| 301,058 | | |
| 383,349 | |
Related party receivable | |
| 313,289 | | |
| - | |
Prepaid expenses and other current assets | |
| 3,007 | | |
| 1,055 | |
Total current assets | |
| 1,095,737 | | |
| 927,787 | |
| |
| | | |
| | |
Non-current assets: | |
| | | |
| | |
Leasehold improvements and equipment, net | |
| 11,737 | | |
| 16,371 | |
Operating lease right-of-use assets | |
| 431,428 | | |
| 545,745 | |
Total non-current assets | |
| 443,165 | | |
| 562,116 | |
Total assets | |
| 1,538,902 | | |
| 1,489,903 | |
| |
| | | |
| | |
LIABILITIES AND EQUITY | |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Deferred revenue | |
| 194,357 | | |
| 306,785 | |
Accounts payable, other payables and accruals | |
| 472,542 | | |
| 367,736 | |
Short-term bank borrowings | |
| 2,757 | | |
| - | |
Current operating lease liabilities | |
| 206,867 | | |
| 214,758 | |
Amount due to related parties | |
| 922,919 | | |
| 704,980 | |
Total current liabilities | |
| 1,799,442 | | |
| 1,594,259 | |
| |
| | | |
| | |
Non-current liabilities: | |
| | | |
| | |
Non-current operating lease liabilities | |
| 224,561 | | |
| 330,987 | |
Total non-current liabilities | |
| 224,561 | | |
| 330,987 | |
Total liabilities | |
| 2,024,003 | | |
| 1,925,246 | |
| |
| | | |
| | |
Shareholders’ equity (deficit) | |
| | | |
| | |
Share capital ($0.0001 par value, 302,734,900 shares issued and outstanding for the six months ended June 30, 2023 and the year ended December 31, 2022) | |
| 30,273 | | |
| 30,273 | |
Additional paid-in capital | |
| (1,140 | ) | |
| (1,140 | ) |
Foreign currency translation reserve | |
| 2,582 | | |
| 9,851 | |
Retained (loss) | |
| (549,253 | ) | |
| (472,503 | ) |
Non-controlling interest | |
| 32,437 | | |
| (1,824 | ) |
Total shareholders’ equity (deficit) | |
| (485,101 | ) | |
| (435,343 | ) |
Total liabilities and equity | |
| 1,538,902 | | |
| 1,489,903 | |
The
accompanying notes are an integral part of the financial statements.
HUAHUI
EDUCATION GROUP LIMITED
CONDENSED
INTERIM CONSOLIDATED STATEMENTS OF INCOME (LOSS) (Unaudited)
(In
U.S. Dollars, except share data or otherwise stated)
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
For the six months ended | |
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
| | |
| |
Revenue | |
| 677,491 | | |
| 412,653 | |
Cost of revenue | |
| (114,456 | ) | |
| (129,472 | ) |
Gross profit | |
| 563,035 | | |
| 283,181 | |
| |
| | | |
| | |
Selling and marketing expenses | |
| (4,193 | ) | |
| (3,886 | ) |
General and administrative expenses | |
| (587,446 | ) | |
| (585,683 | ) |
Operating loss | |
| (28,604 | ) | |
| (306,388 | ) |
| |
| | | |
| | |
Other income (expenses), net | |
| 1,585 | | |
| (7,401 | ) |
| |
| | | |
| | |
Income tax (expenses) | |
| (15,470 | ) | |
| (1,370 | ) |
Net loss | |
| (42,489 | ) | |
| (315,159 | ) |
| |
| | | |
| | |
Foreign currency translation differences | |
| (7,269 | ) | |
| (11,223 | ) |
Total comprehensive loss for the period | |
| (49,758 | ) | |
| (326,382 | ) |
| |
| | | |
| | |
Owners of the Company | |
| (76,750 | ) | |
| (314,549 | ) |
Non-controlling interest | |
| 34,261 | | |
| (610 | ) |
| |
| | | |
| | |
Basic and diluted loss per ordinary share | |
| (0.00 | ) | |
| (0.00 | ) |
| |
| | | |
| | |
Weighted average number of shares outstanding-Basic and diluted | |
| 302,734,900 | | |
| 302,734,900 | |
The
accompanying notes are an integral part of the financial statements.
HUAHUI
EDUCATION GROUP LIMITED
CONDENSED
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY (DEFICIT)
(Unaudited)
(In
U.S. Dollars)
| |
Share Capital | | |
Capital Reserve | | |
Foreign Currency Translation Reserve | | |
Retained Earnings (Loss) | | |
Non- controlling interest | | |
Total Equity (Deficit) | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Balance at January 1, 2022 | |
| 30,273 | | |
| (1,140 | ) | |
| 33,455 | | |
| (191,051 | ) | |
| - | | |
| (128,463 | ) |
Loss for the year | |
| - | | |
| - | | |
| - | | |
| (314,549 | ) | |
| (610 | ) | |
| (315,159 | ) |
Foreign currency translation gain | |
| - | | |
| - | | |
| (11,223 | ) | |
| - | | |
| - | | |
| (11,223 | ) |
Balance at June 30, 2022 | |
| 30,273 | | |
| (1,140 | ) | |
| 22,232 | | |
| (505,600 | ) | |
| (610 | ) | |
| (454,845 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at January 1, 2023 (audited) | |
| 30,273 | | |
| (1,140 | ) | |
| 9,851 | | |
| (472,503 | ) | |
| (1,824 | ) | |
| (435,343 | ) |
Balance | |
| 30,273 | | |
| (1,140 | ) | |
| 9,851 | | |
| (472,503 | ) | |
| (1,824 | ) | |
| (435,343 | ) |
Income (loss)for the period | |
| - | | |
| - | | |
| - | | |
| (76,750 | ) | |
| 34,261 | | |
| (42,489 | ) |
Foreign currency translation loss | |
| - | | |
| - | | |
| (7,269 | ) | |
| - | | |
| - | | |
| (7,269 | ) |
Balance at June 30, 2023 | |
| 30,273 | | |
| (1,140 | ) | |
| 2,582 | | |
| (549,253 | ) | |
| 32,437 | | |
| (485,101 | ) |
Balance | |
| 30,273 | | |
| (1,140 | ) | |
| 2,582 | | |
| (549,253 | ) | |
| 32,437 | | |
| (485,101 | ) |
The
accompanying notes are an integral part of the financial statements.
HUAHUI
EDUCATION GROUP LIMITED
CONDENSED
INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)
(In
U.S. Dollars)
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
For the six months ended | |
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
| | |
| |
Cash flows from operating activities: | |
| | | |
| | |
Net loss | |
| (42,489 | ) | |
| (315,159 | ) |
Adjustments for: | |
| | | |
| | |
Depreciation expense | |
| 4,042 | | |
| 11,334 | |
Changes in: | |
| | | |
| | |
Accounts receivable | |
| (4,173 | ) | |
| (50,167 | ) |
Other receivables | |
| 67,156 | | |
| (65,692 | ) |
Prepaid expenses and other current assets | |
| (2,098 | ) | |
| 38 | |
Other payables and accruals | |
| 128,147 | | |
| 104,758 | |
Deferred revenue | |
| (102,552 | ) | |
| 67,980 | |
Net cash provided from (used in) operating activities | |
| 48,033 | | |
| (246,908 | ) |
Cash flows from investing activities: | |
| | | |
| | |
Net cash used in investing activities | |
| - | | |
| - | |
Cash flows from financing activities: | |
| | | |
| | |
Proceeds from advances from related parties | |
| 232,304 | | |
| 185,119 | |
Repayment of advances to related parties | |
| (328,332 | ) | |
| 5,111 | |
Proceeds from short-term borrowings | |
| 2,757 | | |
| - | |
Net cash provided by (used in)financing activities | |
| (93,271 | ) | |
| 190,230 | |
Effect of exchange rate changes on cash and cash equivalents | |
| (1,942 | ) | |
| (7,560 | ) |
Net (decrease) in cash and cash equivalents | |
| (47,181 | ) | |
| (64,238 | ) |
Cash and cash equivalents at the beginning of period | |
| 84,487 | | |
| 184,596 | |
Cash and cash equivalents at the end of period | |
| 37,306 | | |
| 120,356 | |
Supplemental disclosure of non-cash investing and financing activities: | |
| | | |
| | |
Right-of-use assets obtained in exchange for operating lease obligations | |
| 467,046 | | |
| 651,279 | |
The
accompanying notes are an integral part of the financial statements.
HUAHUI
EDUCATION GROUP LIMITED
NOTES
TO CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)
1. DESCRIPTION OF BUSINESS
HUAHUI
EDUCATION GROUP LIMITED, formerly DUONAS CORP. (“HHEG Nevada” or “the Nevada Company”) was incorporated in the
State of Nevada on September 19, 2014 to start business operations concerned with production of decorative items made from concrete.Through
October 22, 2017, the Nevada Company’s primary business activity was the production of decorative items made from concrete
A
change of control took place on November 2, 2017 upon the sale of 2,000,000 shares of Nevada Company common stock by Vladyslav Beinars
to various investors. In connection with the transaction, Vladyslav Beinars released the Nevada Company from all debts owed. Subsequently,
the Nevada Company’s operations were restructured by the new investor group. As such, at December 31, 2018, the Nevada Company
accounted for the related assets, liabilities and results of operations up to October 22, 2017 as a discontinued operation.
On
February 22, 2019, the Nevada Company completed the process of redomiciling to the Cayman Islands. The Board of Directors established
a wholly owned subsidiary in the Cayman Islands named HUAHUI EDUCATION GROUP LIMITED (“HHEG Cayman” or the “Company”),
and merged the Nevada Company into HHEG Cayman, with HHEG Cayman as the surviving company. There was no change in the number of outstanding
shares of Common Stock of the Nevada Company and each share of such Common Stock was converted into one ordinary share of HHEG Cayman.
On
July 2, 2019, the Company’s Board of Directors unanimously approved changing the Company’s accounting fiscal year end from
June 30 to December 31.
On
July 3, 2019, HHEG Cayman closed on a share exchange (the “Share Exchange”) with HUAHUI GROUP STOCK LTD (“HGSL”),
a Seychelles company limited by shares, and HUAHUI GROUP (HK) CO., LTD (“HGHK”), a company with limited liability formed
under the laws of Hong Kong and a wholly owned subsidiary of HGSL. As a result, HGHK is now a wholly owned subsidiary of the Company.
Under the Share Exchange Agreement , the Company issued a total of 300,000,000 of its ordinary shares to the HGSL shareholders in exchange
for 100% of the Common Stock of HGSL. After the closing, the HGSL shareholders owned approximately 99.1% of the Company’s outstanding
shares and the former shareholders of the Company owned approximately 0.9%. Mr. Zihua Wu, the former sole officer and director of the
Company, resigned from all positions with the Company immediately before the closing of the Share Exchange and Mr. Junze Zhang was appointed
as the Company’s President, Chief Executive Officer, Chief Financial Officer and Secretary, as well as a director and Mr. Zhongpeng
Chen was appointed a director of the Company. As a result of the Share Exchange, HGSL became a wholly owned subsidiary of the Company
and ZHONGDEHUI (SZ) DEVELOPMENT CO., LTD (“ZDSE”), HGSL’s indirect, wholly-owned subsidiary, became the Company’s
sole operational business. Consequently, the Company believes that the Share Exchange caused the Company to cease to be a shell company.
ZDSE
was incorporated as a limited company in the Peoples’ Republic of China (the “PRC”) on January 19, 2016. ZDSE is a
professional management coaching organization engaged in researching, developing and applying methods for helping individuals to improve
their personal and professional leadership skills and effectiveness. ZDSE’s clients include executive managers from large scale,
small and medium-sized enterprises, as well as professionals and employees in various fields.
Zhongdehui
(Shenyang) Education Consulting Co., Limited (“SYZDH”) was established on December 29, 2020 and Zhongdehui (Guangzhou) Education
Consulting Co., Limited (“GZZDH”) was established on December 28, 2020. SYZDH has taken over the business of ZDSE’s
Shenyang branch and GZZDH has taken over the business of ZDSE’s Guangzhou branch. On February 26, 2021, ZDSE’s Shenzhen Branch
established a wholly-owned subsidiary, Shenzhen Zhengxinhui Education Technology Co., Limited, which was sold to an unrelated third
party
on June 28, 2021. Zhongdehui (JiNan) Education Consulting Co., Limited (“JNZDH”) was established as of April 14, 2022,
engaged in researching, developing and applying methods for helping individuals to improve their personal and professional
leadership skills and effectiveness. ZDSE’s clients include executive managers from large scale, small and medium-sized
enterprises, as well as professionals and employees in various fields Shenzhen Huahui Media Technology Co., Ltd.
(“HHMT”) was established in August 25,2020. HHMT’s business includes cultural exchange event planning; conference
planning; corporate image planning; marketing planning; exhibition planning; stage lighting, audio equipment, display equipment, and
technology development and sales, leasing, and door-to-door integration of multimedia teaching systems installation, and on-site
maintenance. HHMT has one wholly-owned subsidiary, Shenzhen Jiarui Media Co., Limited (“SJMC”), which was formed on June
4, 2021 under the laws of the PRC. SJMC’s principal business is essentially the same as that of HHMT, including cultural
exchange event planning; conference planning; corporate image planning; marketing planning; exhibition planning; stage lighting,
audio equipment, display equipment, and technology development and sales, leasing, and door-to-door integration of multimedia
teaching systems installation, and on-site maintenance. In addition, Huahui (Shenzhen) Education Management Co., Limited
(“HEMC”), which was established on March 28, 2017 and previously conducted only minor operations providing
administrative services for the Company, commenced providing consulting services on November 1, 2020.
Huahui
Jinming (Shenzhen) Education Technology Co., Limited (“JMET”) was incorporated in the PRC on July 8, 2020 as a wholly owned
subsidiary of HSEC. JEMT started operation in June 2022, holding training courses for individuals and enterprises to improve their professional
and management skills
Shandong
Yuli Big Data Technology Co., Limited (“SDYL”) was incorporated in the PRC on December 14, 2021, and is an 80% owned subsidiary
of HSEC. Twenty percent of SDYL’s shares are owned by SYDL’s Legal Representative, Xinwen Yang. SDYL’s business model
of “HR Technology + Platform + Service” utilizes human resources (“HR”) technology to build a HR platform that
will provide payroll, personnel recruitment, labor dispatch, flexible employment, fiscal and tax planning and legal HR consultation through
a mobile app and SDYL’s website. SDYL started operation in May 2022.
As
of June 30, 2023, the Company’s subsidiaries are as follows:
SUMMARY
OF SUBSIDIARY INFORMATION
Entity | |
Date of incorporation | |
Date of acquisition | |
Place of incorporation | |
Percentage of legal ownership by the Company | |
Principal activities |
Huahui Group Stock Limited (“HGSL”) | |
May 17, 2017 | |
N/A | |
Seychelles | |
100 | % |
Holding company |
Huahui Group Co., Limited (“HGCL”) | |
May 29, 2017 | |
N/A | |
Seychelles | |
100 | % |
Holding company |
Huahui Group (HK) Co., Limited (“HGHK”) | |
January 4, 2017 | |
April 20, 2018 | |
Hong Kong | |
100 | % |
Holding company |
Huahui (Shenzhen) Education Management Co., Limited (“HEMC”) | |
March 28, 2017 | |
April 20, 2018 | |
PRC | |
100 | % |
Holding company |
Shenzhen Huahui Shangxing Education Consulting Co., Limited (“HSEC”) | |
January 5, 2018 | |
May 4, 2018 | |
PRC | |
100 | % |
Holding company |
Zhongdehui (Shenzhen) Education Development Co., Limited (“ZDSE”) | |
January19, 2016 | |
June 27, 2018 | |
PRC | |
100 | % |
Holding company |
Huahui Technology (HK) Co., Limited (“HTHK”) | |
March 25, 2020 | |
N/A | |
Hong Kong | |
100 | % |
Holding company |
Huahui (Shenzhen) Education Technology Co., Ltd (“HETC”) | |
July 8, 2020 | |
N/A | |
PRC | |
100 | % |
Holding company |
Huahui Jinming (Shenzhen) Education Technology Co., Limited (“JMET”) | |
July 8, 2020 | |
N/A | |
PRC | |
100 | % |
Holding company |
Shenzhen Huahui Media Technology Co., Ltd.(“HHMT”) | |
August 25, 2020 | |
N/A | |
PRC | |
100 | % |
Event planning and production; business planning |
Zhongdehui (Guangzhou) Education Consulting Co., Limited (“GZZDH”) | |
December 28, 2020 | |
N/A | |
PRC | |
100 | % |
Educational services |
Zhongdehui (Shenyang) Education Consulting Co., Limited (“SYZDH”) | |
December 29, 2020 | |
N/A | |
PRC | |
100 | % |
Educational services |
Shenzhen Jiarui Media Co., Limited(SJMC) | |
June 4, 2021 | |
N/A | |
PRC | |
100 | % |
Conference and exhibition planning |
Shangdong Yuli Big Data Technology Co., Limited (SDYL) | |
December 14, 2021 | |
N/A | |
PRC | |
80 | % |
Investment holding |
Zhongdehui (JiNan) Education Consulting Co., Limited (“JNZDH”) | |
April 14, 2022 | |
N/A | |
PRC | |
100 | % |
Educational services |
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(a) Basis of Presentation
The
accompanying financial statements include the balances and results of operations of the Company and have been prepared pursuant to the
rules and regulations of the U.S. Securities and Exchanges Commission (“SEC”) and in conformity with generally accepted accounting
principles in the U.S. (“US GAAP”).
(b) Going Concern
The
Company incurred a net loss of $42,489 for the six months ended June 30, 2023. Net cash used in operating activities was $48,033 for
the six months ended June 30, 2023. As of June 30, 2023, the Company had net current liabilities of $703,705 and a shareholders’
deficit of $485,101.
The
ability to continue as a going concern is dependent upon the Company generating profits in the future and/or obtaining the necessary
financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These consolidated
financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification
of liabilities that might be necessary should the Company be unable to continue as a going concern.
These
conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation
as a going concern is dependent on the Company’s ability to meet obligations as they become due and to obtain additional equity
or alternative financing required to fund operations until sufficient sources of recurring revenues can be generated. There can be no
assurance that the Company will be successful in its plans described above or in attracting equity or alternative financing on acceptable
terms, if at all. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
The
Company expects to finance operations primarily through cash flows from operations and capital contributions from its CEO. During
the first six months of 2023, the CEO has provided $232,304 in
financial support for the operations of the Company. In the event that the Company requires additional funding to finance the growth
of the Company’s current and expected future operations as well as to achieve our strategic objectives, the CEO has indicated
the intent and ability to provide additional equity financing.
(c) Basis of Consolidation
The
consolidated financial statements include the financial statements of the Company and its subsidiaries. Subsidiaries are all entities
over which the Company has control. Control exists when the Company has the power over the entity, exposure or rights to variable returns
from involvement in the entity, and the ability to use power over the entity to affect returns through its power over the entity. In
assessing control, potential voting rights that presently are exercisable are taken into account. The financial statements of subsidiaries
are included in the consolidated financial statements from the date that control commences until the date that control ceases.
(d) Use of estimates
The
preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities, related disclosures of contingent liabilities at the balance sheet date and revenue and expenses
in the financial statements and accompanying notes. Significant accounting estimates reflected in the Company’s financial statements
include the valuation allowance for deferred tax assets, economic lives and impairment of leasehold improvements and equipment, allowance
for doubtful accounts, etc. Actual results could differ from those estimates and such differences could affect the results of operations
reported in future periods.
(e) Business combinations
Business
combinations are recorded using the acquisition method of accounting. The purchase price of the acquisition is allocated to the tangible
assets, liabilities, identifiable intangible assets acquired and non-controlling interest, if any, based on their estimated fair values
as of the acquisition date. The excess of the purchase price over those fair values is recorded as goodwill. Acquisition-related expenses
and restructuring costs are expensed as incurred .
(f) Cash and Cash Equivalents
The
Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. All
cash and cash equivalents relate to cash on hand and cash at a bank at June 30, 2023 and 2022.
The
Renminbi is not freely convertible into foreign currencies. Under the PRC Foreign Exchange Control Regulations and Administration of
Settlement, Sales and Payment of Foreign Exchange Regulations, the Company is permitted to exchange Renminbi for foreign currencies through
banks that are authorized to conduct foreign exchange business.
(g) Leasehold Improvement and Equipment
An
item of leasehold improvement and equipment is stated at cost less any accumulated depreciation and any accumulated allowance for decrease
in value (if any).
The
cost of leasehold improvements and equipment consists of its purchase price, import duties and non-refundable purchase taxes (after deducting
trade discounts and rebates) and any costs directly attributable to bringing the asset to the location and condition necessary for it
to be capable of operating in the manner intended by management. These can include the initial estimate of costs of dismantling and removing
the item, and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or
as a consequence of having used the item during a particular period.
The
cost of replacing part of a leasehold improvement and equipment is included in the carrying amount of the asset when it is probable that
future economic benefits will flow to the Company and the carrying amount of those replaced parts is derecognized. Repairs and maintenance
are charged to the statement of income during the financial period in which they are incurred.
Depreciation
is calculated on the straight-line basis to write off the cost of each asset to its residual value over the estimated useful life as
follows:
SCHEDULE
OF ESTIMATE USEFUL LIFE OF ASSETS
Leasehold improvement |
Shorter of the
lease term or estimated useful life |
Furniture and education equipment |
5 years |
Computer equipment and software |
3-5 years |
The
assets’ residual value, useful lives and depreciation method are regularly reviewed.
(h) Impairment of long-lived assets
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. Whenever there is an indication showing a permanent decrease in the amount of leasehold improvement
and equipment, such as an evidence of obsolescence or physical damage of an asset or significant changes in the manner in which an asset
is used or is expected to be used, the Company shall recognize loss on decrease in value of leasehold improvement and equipment in the
statement of income where the carrying amount of the asset is higher than the recoverable amount. 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 based on the fair value of the assets. The Company did not record any impairment
losses on long-lived assets during the six months ended June 30, 2023 and 2022.
(i) Value added tax (“VAT”)
Since
May 1, 2016, all taxpayers, including ZDSE, are subject to value-added tax (“VAT”) instead of business tax. VAT small-scale
taxpayers are subject to a VAT rate of 3%, with the exception of VAT small-scale taxpayers with monthly sales of less than RMB 100,000,
which are exempt from VAT according to notice No. 13 (2019), effective as of January 1, 2019.
To
support the novel coronavirus pneumonia prevention and control and accelerate the resumption of work, the VAT rate for small-scale taxpayers
having monthly sales of in excess of RMB 100,000 was reduced from 3% to 1%, while VAT small-scale taxpayers with monthly sales of less
than RMB 100,000 continue to be exempt from VAT. In order to further support the development of small and micro enterprises, the Ministry
of Finance and the State Administration of Taxation announced on March 31, 2021 that any small-scale VAT taxpayer with monthly sales
of less than RMB150,000 will be exempted from VAT from April 1, 2021 to December 31, 2022. Further, in accordance with The Announcement
of Ministry of Finance and State Taxation Administration on Exemption of VAT for VAT Small-scale Taxpayer (No. 15, 2022), effective from
April 1, 2022 to December 31 2022, VAT small-scale taxpayers, regardless of monthly sales, are exempt from VAT but are subject to a 3%
tax rate for assessable income.
According
to the Announcement No.1 of Taxation Bureau of Ministry of Finance in 2023, which specifies reduction and exemption of value-added tax
(VAT) for small-scale VAT taxpayers, from Jan. 1st to Dec. 31st, 2023, the small-scale taxpayers with monthly sales of below RMB 100,000
are exempted from VAT; and for the small-scale taxpayers with monthly sales of above RMB 100,000, the VAT tax rate has been reduced from
3% to 1%.
Currently,
of all the operating subsidiaries of the Company, with the exception of SDYL and HEMC, which are general taxpayers and subject to a VAT
rate of 6%, are small-scale taxpayers and subject to a VAT tax rate of 1%(2022:3%).
(j) Income Recognition
Recognition
of Revenue
Revenue
is reported net of business taxes and VAT. The Company’s educational services consist of training programs and courses. Tuition
is generally paid in advance and is initially recorded as deferred revenue. Revenue is recognized proportionately as the instruction
is delivered over the period of the course for the course fees collected.
The
primary sources of our revenues are as follows:
|
(a) |
Coaching course service
revenue |
Revenue
is reported net of business taxes and VAT. The educational services consist of training programs and courses. Tuition is generally paid
in advance and is initially recorded as deferred revenue. The Company had $194,357 and $178,976 of deferred revenue as of June 30, 2023
and 2022, respectively, which will be recognized as revenue within the next 6 months. Revenue is recognized proportionately as the instruction
is delivered over the period of the course for the course fees collected.
|
(b) |
Conference and exhibition
planning service revenue was derived from HHMT which was established on August 25, 2020. HHMT has one wholly-owned subsidiary, Shenzhen
Jiarui Media Co., Limited (“SJMC”). Conference and exhibition planning service revenue for the six months ended June
30,2023 and 2022 was $288,285 and $96,686, or 45% and 43% of total revenues, respectively. . As of June 30, 2023, the revenue from
conference and exhibition planning services accounted for 43% of |
Revenue
is generated through the delivery of services . Revenue is recognized when a customer receives services and is recognized in an
amount that reflects the consideration that the Company expects to receive in exchange for those services. In addition, the standard
requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The
amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those services. The
Company applies the following five-step model in order to determine this amount:
|
(i) |
identification of the services
in the contract; |
|
|
|
|
(ii) |
determination of whether
the services are performance obligations, including whether they are distinct in the context of the contract; |
|
|
|
|
(iii) |
measurement of the transaction
price, including the constraint on variable consideration; |
|
|
|
|
(iv) |
allocation of the transaction
price to the performance obligations; and |
|
|
|
|
(v) |
recognition of revenue
when (or as) the Company satisfies each performance obligation. |
The
Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled
to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606
at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which
of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated
to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s
performance obligations are transferred to customers as services are performed over the remaining contractual terms.
For
all reporting periods, the Company has not disclosed the value of unsatisfied performance obligations for all service revenue contracts
with an original expected length of one year or less, which is an optional exemption that is permitted under the adopted rules.
(c) |
Consulting
service income is recognized when the services are rendered. The consulting service fee revenue in the first half of 2023 was $1,499,
accounting for only 0.22%
of the total revenue. The consulting service fee revenue in the first half of 2022 was $18,248, accounting for only 4% of the total revenue. |
(d) |
Human
resources outsourcing service income is recognized when the services are rendered, SDYL commenced business operations in May 2022.The
revenue from human resource outsourcing service fees in the first half of 2023 was $197,913,
accounting for 29%
of the total revenue. The revenue from human resource outsourcing service fees in the first half of 2022 was $24.63, accounting for 0.006%
of the total revenue. |
Other
Income and other expenses
Other
income, and other expenses are recognized on an accrual basis in accordance with the substance of the relevant agreements.
(k) Operating leases
The
Company determines if an arrangement contains a lease at inception. The Company elected the practical expedient, for all asset classes,
to account for each lease component of a contract and its associated non-lease components as a single lease component, rather than allocating
a standalone value to each component of a lease. For purposes of calculating operating lease obligations under the standard, the Company’s
lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such option.
The Company’s leases do not contain material residual value guarantees or material restrictive covenants. Operating lease expense
is recognized on a straight-line basis over the lease terms. The discount rate used to measure a lease obligation is usually the rate
implicit in the lease; however, the Company’s operating leases generally do not provide an implicit rate. Accordingly, the Company
uses its incremental borrowing rate at lease commencement to determine the present value of lease payments. The incremental borrowing
rate is an entity-specific rate which represents the rate of interest a lessee would pay to borrow on a collateralized basis over a similar
term with similar payments.
(l) Earnings Per Share
The
Company reports earnings per share in accordance with ASC 260 “Earnings Per Share,” which requires presentation of basic
and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic
earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common
shares outstanding during the reporting period. Diluted earnings per share takes into account the potential dilution that could occur
if securities or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common
shares outstanding increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations
of a basic and diluted earnings per share shall be adjusted retrospectively for all periods presented to reflect that change in capital
structure.
The
Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of
the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary
share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities
had been issued. The Company had no potentially dilutive ordinary shares as of June 30, 2022 and 2023.
(m) Foreign Currency Translation
The
Company’s reporting currency is the U.S. dollar and the functional currency is the Chinese Renminbi (“RMB”). All assets
and liabilities are translated at exchange rates at the balance sheet date, revenue and expenses are translated at the average yearly
exchange rates and equity is translated at historical exchange rates. Any translation adjustments resulting are not included in determining
net income but are included in foreign exchange adjustment to other comprehensive income, a component of equity.
Transactions
in currencies other than the functional currencies during the year are converted into the applicable functional currencies at the applicable
rates of exchange prevailing at the dates of the transactions. Exchange gains and losses are recognized in the statements of operations.
The
exchange rates utilized as follows:
SUMMARY
OF EXCHANGE OF CURRENCY RATES
| |
H1 2023 | | |
H12022 | |
Year-end RMB exchange rate | |
| 7.2536 | | |
| 6.6994 | |
Average annual RMB exchange rate | |
| 6.9213 | | |
| 6.5108 | |
No
representation is made that the RMB amounts could have been, or could be, converted into U.S. dollars at the rates used in translation.
(n) Foreign Currency Risk
The
RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank
of China, controls the conversion of the RMB into other currencies. The value of the 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. 100% of the Company’s cash and cash equivalents are in RMB as of June 30, 2023 and 2022, respectively.
(o) Fair Value
Fair
value is 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 valuing the asset or liability. Authoritative literature provides a fair value hierarchy
which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within
which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value
measurement as follows:
Level
1
Level
1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
Level
2
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 assets
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
Level
3 applies to assets 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.
(p) Fair Value of financial instruments
The
Company’s financial instruments consist primarily of cash and cash equivalents, accounts
receivable, other receivables, amount due to related parties and accounts payable. The carrying amounts of cash and cash equivalents,
accounts receivable, other receivables, amount due to related parties and accounts payable
approximate their fair values due to the short-term maturities of these instruments.
(q) Income Taxes
Income
tax expense consists of current and deferred taxation and is recognized in profit or loss except to the extent that it relates to items
recognized directly in other comprehensive income or equity, in which case it is recognized directly in other comprehensive income or
equity. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted
at the reporting date, and any adjustment to tax payable with respect to previous periods.
The
Company accounts for income taxes using the asset and liability approach. Under this method, deferred tax assets and liabilities are
determined based on the difference between the financial reporting and tax basis of assets and liabilities, net of operating loss carry
forwards and credits, by applying enacted tax rates that will be in effect for the period in which the differences are expected to reverse.
The effect on deferred taxes of a change in tax rates is recognized in the statements of operations in the period of change.
The
Company accounts for uncertain tax positions by reporting a liability for unrecognized tax benefits resulting from uncertain tax positions
taken or expected to be taken in a tax return. Tax benefits are recognized from uncertain tax positions when the Company believes that
it is more likely than not that the tax position will be sustained on examination by the tax authorities based on the technical merits
of the position. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expenses.
The Company did not record uncertain tax positions as of June 30, 2023 and December 31, 2022 as the amounts were immaterial.
(r) Comprehensive income
Comprehensive
income includes net income and foreign currency translation adjustments. Comprehensive income is reported in the statements of comprehensive
income.
(s) Concentration of credit risk
Financial
instruments that potentially expose the Company to significant concentration of credit risk consist primarily of cash and cash equivalents,
accounts receivables and other receivables.
As
of June 30, 2023, substantially all of the Company’s cash and cash equivalents were deposited with financial institutions with
high-credit ratings and quality.
Accounts
Receivable represent tuition fees of ZDH and the planning service fees of HHMT and SJMC due from customers that typically are collected
within a short period of time. Other receivables mainly represent short-term loans to other companies with interest charged, rental and
utilities deposit. Management believes it has no significant risk related to its concentration within its accounts receivable.
The
Company did not have any customers that accounted for 10% or more of the Company’s net revenues for the six months ended June 30,
2023 or 2022.
(t) Impact of Covid-19
For
the last three years, the outbreak of Covid-19 pandemic continued in China. Although the epidemic prevention policy of China was open
since the end of December in 2022, China’s economy has not completely recovered and in the first half of 2023, the Company’s
revenue increased by only 8% compared with the first half of 2022.
(u) Share Capital
Incremental
costs directly attributable to the issue of ordinary shares are recognized as a deduction from equity.
(v) Recent accounting pronouncements
Recently
issued accounting pronouncements not yet adopted
In
June 2016, the FASB issued ASU 2016-13, Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial
Statements. This ASU requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the
net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost
basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. This
Accounting Standards Update affects entities holding financial assets and net investment in leases that are not accounted for at fair
value through net income. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet
credit exposures, reinsurance receivables and any other financial assets not excluded from the scope that have the contractual rights
to receive cash. For public business entities, the amendments in this Update are effective for fiscal years beginning after January 1,
2023, including interim periods within those fiscal years. All entities may adopt the amendments in this Accounting Standards Update
through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is
effective (that is, a modified-retrospective approach). The Company is in the process of evaluating the impact of the adoption of this
pronouncement on its consolidated financial statements.
The
Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have
a significant impact on the Company’s financial statements.
3. LEASEHOLD IMPROVEMENT AND EQUIPMENT, NET
SCHEDULE
OF LEASEHOLD IMPROVEMENTS AND EQUIPMENT
| |
June 30, 2023 | | |
December 31,2022 | |
Furniture and education equipment | |
$ | 21,828 | | |
$ | 22,917 | |
Computer equipment and software | |
| 65,005 | | |
| 68,248 | |
Leasehold improvements | |
| 69,662 | | |
| 73,135 | |
Leasehold improvement and equipment, gross | |
$ | 156,495 | | |
$ | 164,300 | |
Less: accumulated depreciation | |
| (144,758 | ) | |
| (147,929 | ) |
Leasehold improvement
and equipment, net | |
$ | 11,737 | | |
$ | 16,371 | |
Depreciation
expense for the six months ended June 30, 2023 and 2022 was $4,042 and $11,334, respectively. The Company did not record any long-lived
asset impairment losses during the six months ended June 30, 2023 and the year ended December 31, 2022.
4. ACCOUNTS RECEIVABLE
The
accounts receivable and allowance balances at June 30, 2023 and December 31, 2022 are as follows:
SCHEDULE
OF ACCOUNTS RECEIVABLE AND ALLOWANCE
| |
June 30, 2023 | | |
December 31, 2022 | |
Accounts receivable | |
$ | 441,077 | | |
$ | 458,896 | |
Less: allowance for doubtful accounts | |
| - | | |
| - | |
Accounts receivable, net | |
$ | 441,077 | | |
$ | 458,896 | |
No
allowance for doubtful accounts was made during the six months ended June 30, 2023 and the year ended December 31, 2022.
5. OTHER RECEIVABLES
Other
receivables mainly consist of a short-term loan to a third party, Dongguan Anxiang Technology Co., Ltd. and rental and utilities deposits
paid for the Guangzhou and Liaoning office which are fully refundable.
6. ACCOUNTS PAYABLE, OTHER PAYABLES AND ACCRUALS
SCHEDULE
OF ACCOUNTS PAYABLE, OTHER PAYABLES AND ACCRUALS
| |
June 30, 2023 | | |
December 31, 2022 | |
Accounts payable (a) | |
$ | 149,805 | | |
$ | 136,302 | |
Accrued payroll and welfare payable | |
| 74,368 | | |
| 85,229 | |
VAT and other taxes payable | |
| 26,837 | | |
| 14,067 | |
Others (b) | |
| 221,532 | | |
| 132,138 | |
Total other payables
and accruals | |
$ | 472,542 | | |
$ | 367,736 | |
7. SHORT-TERM BANK BORROWINGS
On
January 10, 2023, we borrowed $2,757 from China Construction Bank with a loan term of one year and an annualized interest rate of 4%.
The loan is unsecured.
8. INCOME TAXES
Cayman
Islands
Under
the current laws of the Cayman Islands, the Company is not subject to income, corporate or capital gains tax, and the Cayman Islands
currently have no form of estate duty, inheritance tax or gift tax. In addition, payments of dividends and capital in respect of its
shares are not subject to taxation and no withholding will be required in the Cayman Islands on the payment of any dividend or capital
to any holder of its shares, nor will gains derived from the disposal of its shares be subject to Cayman Islands income or corporation
tax. No provision for income taxes in the Cayman Islands has been made as the Company had no taxable income for the six months ended
June 30, 2023 and 2022.
Seychelles
HGSL
and HGCL are tax-exempted companies incorporated in Seychelles. Under the current laws of Seychelles, the Company and HGCL are not subject
to income, corporate or capital gains tax, and Seychelles currently have no form of estate duty, inheritance tax or gift tax. In addition,
payments of dividends and capital in respect of their shares are not subject to taxation and no withholding will be required in the Seychelles
on the payment of any dividend or capital to any holder of their shares, nor will gains derived from the disposal of their shares be
subject to Seychelles income or corporation tax. No provision for income taxes in Seychelles has been made as the Company and HGCL had
no taxable income for the six months ended June 30, 2023 and 2022.
Hong
Kong
HGHK
is incorporated in Hong Kong and is subject to an income tax rate of 16.5% for taxable income generated from operations in Hong Kong.
No provision for income taxes in Hong Kong has been made as HGHK had no taxable income for the six months ended June 30, 2023 and 2022.
PRC
The
Company’s PRC subsidiaries are subject to a 25% standard enterprise income tax except for those deemed as profit method enterprises
or qualified for small-scale enterprises, or granted preferential tax treatment.
ZDSE,
HHMT and SJMC enjoyed a preferential tax rate of 5% for the six months ended June 30, 2023 and 2.5% for the year ended December 31, 2022.
No
provision for income taxes has been made for our other subsidiaries in the PRC.
Income
tax expense (benefit)
SCHEDULE
OF INCOME TAX EXPENSES BENEFITS
| |
2023 | | |
2022 | |
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Current tax expense | |
$ | 15,470 | | |
$ | 1,370 | |
Deferred tax expense | |
| - | | |
| - | |
Total income taxes | |
$ | 15,470 | | |
$ | 1,370 | |
Income
taxes of ZDSE, HHMT, SJMC and JEMT are accrued at the tax rate of 5%. The deferred income tax assets of ZDSE are calculated according
to the preferential tax rate of 5% for the six months ended June 30, 2023.
SCHEDULE
OF RECONCILIATION OF EFFECTIVE INCOME TAX RATES
| |
2023 | | |
2022 | |
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Tax (credit) calculated at statutory tax rate (25%) | |
| (6,754 | ) | |
| (78,447 | ) |
Valuation allowance | |
| 22,224 | | |
| 79,817 | |
Total income taxes | |
$ | 15,470 | | |
$ | 1,370 | |
The
Company’s other subsidiaries have not recognized deferred income tax assets as of June 30, 2023 and December 31, 2022.
9. LEASES
The
adoption of the new lease guidance did not have a material impact on the Company’s results of operations or liquidity but resulted
in the recognition of operating lease liabilities and operating lease right-of-use assets on its balance sheets. Right-of-use (“ROU”)
assets represent the right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease
payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the estimated present
value of lease payments over the lease term.
The
Company leases various training centers in the PRC. Rent expense for the six months ended June 30, 2023 was $154,322. The Company has
three operating leases with lease terms of more than one year, which are classified as operating leases. The longest lease term expires
in November 2027. There are no residual value guarantees and no restrictions or covenants imposed by the lease. The Company has $431,428
of right-of-use assets, $ in current operating lease liabilities and $224,561 in non-current operating lease liabilities as of
June 30, 2023.
Significant
assumptions and judgments made as part of the adoption of this new lease standard include determining: (i) whether a contract contains
a lease, (ii) whether a contract involves an identified asset, and (iii) which party to the contract directs the use of the asset. The
discount rates used to calculate the present value of lease payments were determined based on hypothetical borrowing rates available
to the Company over terms similar to the lease terms.
The
Company’s future minimum payments under long-term non-cancelable operating leases are as follows:
SCHEDULE
OF FUTURE MINIMUM PAYMENTS UNDER LONG-TERM NON -CANCELABLE OPERATING LEASES
| |
As of June 30, 2023 | | |
As of December 31, 2022 | |
Within 1 year | |
| 222,921 | | |
| 235,961 | |
After 1 year but within 5 years | |
| 231,227 | | |
| 343,465 | |
Total lease payments | |
| 454,148 | | |
| 579,426 | |
Less: imputed interest | |
| (22,720 | ) | |
| (33,681 | ) |
Total lease obligations | |
| 431,428 | | |
| 545,745 | |
Less: current obligations | |
| (206,867 | ) | |
| (214,758 | ) |
Long-term lease obligations | |
| 224,561 | | |
| 330,987 | |
Other
information:
SCHEDULE
OF OTHER INFORMATION OF OPERATING LEASES
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
For the six months ended | |
| |
June 30, 2023 | | |
June 30, 2022 | |
Cash paid for amounts included in the measurement of lease liabilities: | |
| | | |
| | |
Operating cash flow from operating lease | |
| 58,965 | | |
| 113,152 | |
Right-of-use assets obtained in exchange for operating lease liabilities | |
| 467,046 | | |
| 651,279 | |
Remaining lease term for operating leases (years) | |
| 1.75 to 4.42 | | |
| 2.75 to 3.25 | |
Weighted average discounted rate for operating leases | |
| 4.75 | % | |
| 4.75 | % |
10. RELATED PARTY TRANSACTIONS
(a)
The Company had the following balances due to related parties:
SCHEDULE
OF AMOUNT DUE TO RELATED PARTIES
| |
Relationship | |
June 30, 2023 | | |
December 31, 2022 | |
Junze Zhang | |
Shareholder and director of the Company | |
$ | 916,865 | | |
$ | 698,624 | |
Xinwen Yang | |
Director of the SDYL | |
| - | | |
| - | |
Qing Zuo | |
Chairman of the Board of ZDSE since December 20, 2018 | |
| 6,054 | | |
| 6,356 | |
Total | |
| |
$ | 922,919 | | |
$ | 704,980 | |
The
balances represent cash advances from related parties.
The
balances with related parties are unsecured, non-interest bearing and repayable on demand.
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
Cash advance from related parties | |
| | | |
| | |
Qing Zuo | |
$ | - | | |
$ | - | |
Junze Zhang | |
| 232,304 | | |
| 180,151 | |
Xinwen Yang | |
| - | | |
| 4,968 | |
| |
$ | 232,304 | | |
$ | 185,119 | |
(c) |
The Company had the following
balances due to and due from related parties: |
At
June 30, 2023 and June 30, 2022, the Company lent funds to the following related parties. These loans were unsecured, non-interest bearing
and repayable on demand.
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Songlin Zhu(1) | |
$ | 109,218 | | |
$ | - | |
Zheng Pei(2) | |
| 39,204 | | |
| - | |
Xinwen Yang(3) | |
| 164,867 | | |
| - | |
| |
$ | 313,289 | | |
$ | - | |
11. RESERVES
Pursuant
to the laws applicable to the PRC’s Foreign Investment Enterprises, the Company must make appropriations from after-tax profit
to non-distributable reserve funds. Subject to certain cumulative limits, the general reserve requires annual appropriations of 10% of
after-tax profits as determined under the PRC laws and regulations at each year-end until the balance reaches 50% of the PRC entity registered
capital; the other reserve appropriations are at the Company’s discretion. These reserves can only be used for specific purposes
of enterprise expansion and are not distributable as cash dividends. During the six months ended June 30, 2023 and 2022, the Company
did not accrue any legal reserve.
(b) |
Currency translation reserve |
The
currency translation reserve represents translation differences arising from translation of foreign currency financial statements into
the Company’s reporting currency.
Exhibit
99.2
OPERATING
AND FINANCIAL REVIEW AND PROSPECTS
The
following discussion and analysis of the consolidated results of operations of Huahui Education Group Limited .and its subsidiaries (the
“Company”) for the six months ended June 30, 2023 and 2022 and the consolidated financial condition as of June 30, 2023 should
be read in conjunction with the Company’s consolidated financial statements and the notes to those financial statements that are
included in this Report. Our discussion includes forward-looking statements based upon current expectations that involve risks and uncertainties,
such as our plans, objectives, expectations and intentions. Actual results and the timing of events could differ materially from those
anticipated in these forward-looking statements as a result of a number of factors. We use words such as “anticipate,” “estimate,”
“plan,” “project,” “continuing,” “ongoing,” “expect,” “believe,”
“intend,” “may,” “will,” “should,” “could” and similar expressions to identify
forward-looking statements. For purposes of the following discussion and analysis, references to ‘‘we,’’ ‘‘our’’
and ‘‘us’’ refers to the Company or ZDSE, as appropriate.
OVERVIEW
We
are a holding company incorporated in the Cayman Islands with no material operations of our own. As a holding company, we conduct operations
in China through our operating subsidiaries, Zhongdehui (Shenzhen) Education Development Co., Limited (“ZDSE”), Shenzhen
Huahui Media Technology Co., Limited (“HHMT”) and Huahui (Shenzhen) Education Management Co., Limited (“HEMC”),
all of which are incorporated in the PRC. Huahui Jinming (Shenzhen) Education Technology Co., Limited (“JMET”) was incorporated
in the PRC on July 8, 2020 as a wholly owned subsidiary of HSEC. JEMT started operations in June 2022, holding training courses for individuals
and enterprises to improve their professional and management skills.Shandong Yuli Big Data Technology Co., Limited (“SDYL”)
was incorporated in the PRC on December 14, 2021, and is an 80% owned subsidiary of HSEC; 20% of SDYL’s shares are owned by the
corporate representative Xinwen Yang. SDYL’s business model of “HR Technology + Platform + Service” utilizes HR technology
to build an HR platform that will provide payroll, personnel recruitment, labor dispatch, flexible employment, fiscal and tax planning
and legal HR consultation through a mobile app and SDYL’s website. SDYL started operations in May 2022. ZDSE, HHMT, HEMC, JMET
and SYDL are our “Operating Subsidiaries.”
ZDSE,
the Company’s primary operating subsidiary, is engaged in the business of professional management coaching, including researching,
developing and applying methods for helping individuals to improve their personal and professional leadership skills and effectiveness.
ZDSE’s clients consist of executive managers from large scale, small and medium-sized enterprises, as well as professionals and
employees in various fields.
ZDSE
has developed “The Way of Management” program with ten modules and additional modules will be developed in the future. The
current ten modules comprise the experiential course, of which 60% is comprised of scenario exercises, 20% of group interactions and
20% of specified topics. ZDSE also monitors the performance and the changes and development of clients in their workplaces. ZDSE’s
coaches provide guidance and support to the Company’s clients both during completion of the modules and during the provision of
post-completion services.
Financial
Highlights for the Six Months Ended June 30, 2023
● |
Net revenues increased
by 64% to $264,838 compared with $412,653 for the first half of fiscal year 2022. |
● |
Operating loss was $28,604
compared with an operating loss of $306,388 in the same period of 2022. |
● |
Net loss was $42,489 compared
with a net loss of $315,159 in the same period of 2022. |
● |
Cash used in operating
activities was $48,033, compared with $246,908 used in operating activities in the same period of 2022. |
● |
Number of trainees increased
by 8% to 219 compared with 202 in the first half of fiscal year 2022. |
Going
Concern
The
accompanying unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going
concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable
future.
The
Company incurred a net loss of $42,489 for the six months ended June 30, 2023. Net cash used in operating activities was $48,033 for
the six months ended June 30, 2023. As of June 30, 2023, the Company had net current liabilities of $703,705 and a shareholders’
deficit of $485,101.
The
ability to continue as a going concern is dependent upon the Company generating profits in the future and/or obtaining the necessary
financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These consolidated
financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification
of liabilities that might be necessary should the Company be unable to continue as a going concern.
These
conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation
as a going concern is dependent on the Company’s ability to meet obligations as they become due and to obtain additional equity
or alternative financing required to fund operations until sufficient sources of recurring revenues can be generated. There can be no
assurance that the Company will be successful in its plans described above or in attracting equity or alternative financing on acceptable
terms, if at all. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
The
Company expects to finance operations primarily through cash flows from revenues and capital contributions from its CEO. During 2023,
the CEO has provided $232,304 in financial support for the operations of the Company. In the event that the Company requires additional
funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic objectives,
the CEO has indicated the intent and ability to provide additional equity financing.
Impact
from COVID-19
Since
the beginning of Jan. 2020, the outbreak of Covid-19 pandemic has impacted many countries and regions. During the pandemic period, China’s
economy suffered from closures.. Although China’s pandemic prevention policy was open in January 2023, and all of HHEG’s
subsidiaries have restored normal operation, HHEG’s revenues were severely impacted in the first half of 2023, due to the effects
of the Covid-19 pandemic.
Explanation
of Key Income Statement Items
Revenues
Revenue
is reported net of business taxes and VAT.
The
primary sources of our revenues are as follows:
|
(a) |
Coach course service revenue
|
The
Company’s educational services consist of training programs and courses. Tuition is generally paid in advance and is initially
recorded as deferred revenue. Revenue is recognized proportionately as the instruction is delivered over the period of the course for
the course fees collected. The educational services consist of training programs and The Company had $194,357 and $178,976 of deferred
revenue as of June 30, 2023 and 2022, respectively, which will be recognized as revenue within the next six months..
|
(b) |
Conference and exhibition
planning service revenue was derived from HHMT and its wholly-owned subsidiary, Shenzhen Jiarui Media Co., Limited (“SJMC”).
Conference and exhibition planning service revenue as of June 30, 2023 and 2022 was $288,285 and $96,686, respectively. For the six
month ended June 30, 2023, the revenue from conference and exhibition planning services was $288,285, accounting for 43% of our total
revenue. For the six month ended June 30, 2022, the revenue from exhibition planning and conference services was $96,686, accounting
for 23% of the total revenue. |
Revenue
is generated through the delivery of services. Revenue is recognized when a customer receives services and is recognized in an amount
that reflects the consideration that the Company expects to receive in exchange for those services. In addition, the standard requires
disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount
of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those services. The Company
applies the following five-step model in order to determine this amount:
|
(i) |
identification of the services
in the contract; |
|
(ii) |
determination of whether
the services are performance obligations, including whether they are distinct in the context of the contract; |
|
|
|
|
(iii) |
measurement of the transaction
price, including the constraint on variable consideration; |
|
|
|
|
(iv) |
allocation of the transaction
price to the performance obligations; and |
|
|
|
|
(v) |
recognition of revenue
when (or as) the Company satisfies each performance obligation. |
The
Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled
to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606
at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which
of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated
to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s
performance obligations are transferred to customers as services are performed over the remaining contractual terms.
For
all reporting periods, the Company has not disclosed the value of unsatisfied performance obligations for all service revenue contracts
with an original expected length of one year or less, which is an optional exemption that is permitted under the adopted rules.
(c) |
Consulting
service income is recognized when the services rendered.The consulting service fee revenue in the first half of 2023 was $1,499,
accounting for only 0.22% of the total revenue. The consulting service fee revenue in the first half of 2022 was $18,248, accounting for only 4% of the total revenue. |
|
|
(d) |
Human
resources outsourcing service income is recognized when the services rendered.The revenue from human resource outsourcing service
fees in the first half of 2023 was $197,913, accounting for 29% of the total revenue. The revenue from human resource outsourcing
service fees in the first half of 2022 was $24.63, accounting for 0.006% of the total revenue. |
Other
income and other expenses
Other
income, and other expenses are recognized on an accrual basis in accordance with the substance of the relevant agreements.
Costs
and Operating Expenses
Cost
of revenue mainly includes salaries of employees participating in ZDSE training, consulting services fees, travel expenses paid to trainers,
rental fees for the HHMT equipment and other expenses.
Our
selling and marketing expenses consist primarily of salaries paid to sales staff, travel expenses and other expenses Our general and
administrative expenses consist primarily of salaries and related costs, allocated overhead costs, office supplies and administrative
costs, bad debts, fees and expenses of our directors, depreciation, and professional service fees, including legal, insurance , audit
fees, and Rental expenses.
Our
revenues and income (loss) may fluctuate substantially from quarter to quarter, and we believe that comparisons over longer periods of
time may be more meaningful. The nature of certain of our expenses is mainly fixed or partially fixed and any fluctuation in revenues
will generate a significant variation in gross profit and net income (loss).
CRITICAL
ACCOUNTING POLICIES AND ESTIMATES
We
prepare our financial statements in conformity with U.S. GAAP, which requires management to make certain estimates and apply judgments.
We base our estimates and judgments on historical experience, current trends and other factors that management believes to be important
at the time the financial statements are prepared. On a regular basis, we review our accounting policies and how they are applied and
disclosed in our consolidated financial statements. Actual results could differ from those estimates made by management.
Our
significant accounting policies are described in note 2 to our consolidated financial statements.
RESULTS
OF OPERATIONS - HUAHUI EDUCATION GROUP LIMITED
The
following discussion should be read in conjunction with the consolidated financial statements of Huahui Education Group Limited included
in this Report.
Financial
and Operating Data
(In
US$, except number of trainees and percentages)
| |
For the six months ended June 30, | | |
| |
| |
2023 | | |
2022 | | |
Pct. Change | |
Revenue | |
| 677,491 | | |
| 412,653 | | |
| 64 | % |
Operating (loss) | |
| (28,604 | ) | |
| (306,388 | ) | |
| 90 | % |
Net (loss) | |
| (42,489 | ) | |
| (315,159 | ) | |
| 86 | % |
Number of trainees | |
| 219 | | |
| 202 | | |
| 8 | % |
For
the Six Months Ended June 30, 2023 Compared to the Six Months Ended June 30, 2022
Revenue
Net
revenue for the six months ended June 30, 2023 was $677,491 compared to $412,653 for the six months ended June 30, 2022, a increase of
$264,838 or 64%.The significant increase was in HMTC exhibition planning service revenue, which increased by $191,599 compared to the
first half of 2022, an increase of 198%. SDYL started operating in May 2022, so its revenue in the first half of 2022 was relatively
small . In the first half of 2023, SDYL’s revenue from human resource outsourcing services was $197,913, accounting for 29%
of the total revenue.
Cost
of Revenue
Cost
of revenue for the six months ended June 30, 2023 was $114,456 compared to $129,472 for the six months ended June 30, 2022, a decrease
of $15,016, or 11%.
Our
cost of revenues for the two periods were:
| |
For the six
months ended June 30, | |
| |
2023 | | |
2022 | |
| |
Amount
(US$) | | |
%
of Total | | |
Amount
(US$) | | |
%
of Total | |
Depreciation
and amortization | |
| 755 | | |
| 1 | % | |
| 802 | | |
| 1 | % |
Salary and welfare | |
$ | 38,997 | | |
| 34 | % | |
$ | 65,015 | | |
| 50 | % |
Travel and accommodations | |
| 7,944 | | |
| 7 | % | |
| 6,272 | | |
| 5 | % |
Equipment rental fee | |
| 44,661 | | |
| 39 | % | |
| 28,448 | | |
| 22 | % |
Consulting service fee | |
| 19,952 | | |
| 17 | % | |
| 24,197 | | |
| 19 | % |
Other | |
| 2,147 | | |
| 2 | % | |
| 4,738 | | |
| 3 | % |
Total | |
$ | 114,456 | | |
| 100 | % | |
$ | 129,472 | | |
| 100 | % |
Operating
Expenses
Selling
and marketing expenses for the six months ended June 30, 2023 were $4,193 compared to $3,886 for the same period of 2022, an increase
of $307 or 7%.
General
and administrative expenses for the six months ended June 30, 2023 were $587,446 compared to $585,683 for the same period of 2022, an
increase of $1,763, or 0.3%. The decrease in general and administrative expenses is primarily due to decreases in rental expenses and
others. The following table sets forth the main components of our general and administrative expenses for the six-month periods ended
June 30, 2023 and 2022:
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
Amount (US$) | | |
% of Total | | |
Amount (US$) | | |
% of Total | |
General and administrative expense: | |
| | | |
| | | |
| | | |
| | |
Salary and welfare | |
$ | 324,988 | | |
| 55 | % | |
$ | 264,985 | | |
| 45 | % |
Depreciation and amortization | |
| 3,287 | | |
| 1 | % | |
| 10,531 | | |
| 2 | % |
Travel and accommodations | |
| 24,067 | | |
| 4 | % | |
| 6,222 | | |
| 1 | % |
Rental expenses | |
| 151,777 | | |
| 25 | % | |
| 225,515 | | |
| 39 | % |
Office expenses | |
| 20,743 | | |
| 4 | % | |
| 29,937 | | |
| 5 | % |
Legal and professional fees | |
| 24,867 | | |
| 4 | % | |
| 31,329 | | |
| 5 | % |
Audit fee | |
| 14,500 | | |
| 3 | % | |
| 10,000 | | |
| 2 | % |
Other | |
| 23,217 | | |
| 4 | % | |
| 7,164 | | |
| 1 | % |
Total general and administrative expenses | |
$ | 587,446 | | |
| 100 | % | |
$ | 585,683 | | |
| 100 | % |
Operating
Loss
Operating
loss for the first half of 2023 was $28,604 compared to a loss from operations of $306,388 in the first half of 2022.
Net
Loss
Net
loss for the six months ended June 30, 2023 was $27,019 compared with a net loss of $315,159 for the same period of 2022.
Impact
of Inflation and Currency Fluctuations
Impact
of Inflation
Our
business has not been impacted by currency fluctuations.
Impact
of Foreign Currency Fluctuations
In
the six months ended June 30, 2023 the value of the RMB depreciated in relation to the U.S. dollar by approximately 5%. The continuous
fluctuation of the exchange rates between the U.S. dollar and the RMB has no direct impact on the Company’s revenue.
We
will continue to monitor exposure to currency fluctuations. We have not engaged in any currency hedging activities in order to reduce
our exposure to currency fluctuations.
Liquidity
and Capital Resources
Since
our inception, our financing requirements have been met through cash advanced from our shareholders, who have lent the Company an aggregate
of $922,919 as of June 30, 2023. During the six months ended June 30, 2029, our CEO provided $232,304 in financial support for the operations
of the Company.
As
of June 30, 2023, we had cash and cash equivalents of $37,306 compared to $84,487 as of December 31, 2022. We believe that our working
capital is sufficient for our requirements over the next 12 months.
Cash
Flows
The
following table summarizes our cash flows for the periods presented
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
(US$) | | |
(US$) | |
| |
| | |
| |
Net cash provided by (used in) operating activities | |
| 48,033 | | |
| (246,908 | ) |
Net cash used in investing activities | |
| - | | |
| - | |
Net cash used in financing activities | |
| (93,138 | ) | |
| 190,230 | |
Effect of exchange rate changes on cash, cash equivalents and restricted cash | |
| (2,075 | ) | |
| (7,560 | ) |
Net decrease in cash, cash equivalents and restricted cash | |
| (47,181 | ) | |
| (64,238 | ) |
Cash, cash equivalents and restricted cash at beginning of the period | |
| 84,487 | | |
| 184,596 | |
Cash, cash equivalents and restricted cash at end of the period... | |
| 37,306 | | |
$ | 120,356 | |
Due
to our improved operating results, during the six months ended June 30, 2023, $48,033 was used in operating activities compared to $246,908
used in operating activities during the six months ended June 30, 2022.
Nil
was used in investing activities during the six months ended June 30, 2023 and 2022.
During
the six months ended June 30, 2023, $93,138 was used in financing activities compared to $190,230 used in financing activities during
the six months ended June 30, 2022. The net advances from related parties was $232,304 in the six months ended June 30, 2022 compared
with $185,119 net repayments to related parties in the same period of 2022. As of June 30, 2023, we have borrowed $2,757 from China Construction
Bank from January 10, 2023 to January 10, 2024, with a loan term of one year and an annualized interest rate of 4%. The loan is unsecured
..
The
resulting change in cash for the six months ended June 30, 2023 was a decrease of $47,181. The cash and cash equivalents balance on January
1, 2022 was $84,487, and on June 30, 2023 it was $37,306.
v3.23.3
Cover
|
6 Months Ended |
Jun. 30, 2023 |
Cover [Abstract] |
|
Document Type |
6-K
|
Amendment Flag |
false
|
Document Period End Date |
Jun. 30, 2023
|
Document Fiscal Period Focus |
Q2
|
Document Fiscal Year Focus |
2023
|
Current Fiscal Year End Date |
--12-31
|
Entity File Number |
333-213314
|
Entity Registrant Name |
HUAHUI
EDUCATION GROUP LIMITED
|
Entity Central Index Key |
0001680935
|
Entity Address, Address Line One |
13th
Floor, Building B1, Wisdom Plaza,
|
Entity Address, Address Line Two |
Qiaoxiang
Road, Nanshan District
|
Entity Address, Address Line Three |
Shenzhen
|
Entity Address, City or Town |
Guangdong Province
|
Entity Address, Country |
CN
|
Entity Address, Postal Zip Code |
518000
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v3.23.3
Condensed Interim Consolidated Balance Sheets - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Current assets: |
|
|
Cash and cash equivalents |
$ 37,306
|
$ 84,487
|
Account receivable |
441,077
|
458,896
|
Prepaid expenses and other current assets |
3,007
|
1,055
|
Total current assets |
1,095,737
|
927,787
|
Non-current assets: |
|
|
Leasehold improvements and equipment, net |
11,737
|
16,371
|
Operating lease right-of-use assets |
431,428
|
545,745
|
Total non-current assets |
443,165
|
562,116
|
Total assets |
1,538,902
|
1,489,903
|
Current liabilities: |
|
|
Deferred revenue |
194,357
|
306,785
|
Accounts payable, other payables and accruals |
472,542
|
367,736
|
Short-term bank borrowings |
2,757
|
|
Current operating lease liabilities |
206,867
|
214,758
|
Amount due to related parties |
922,919
|
704,980
|
Total current liabilities |
1,799,442
|
1,594,259
|
Non-current liabilities: |
|
|
Non-current operating lease liabilities |
224,561
|
330,987
|
Total non-current liabilities |
224,561
|
330,987
|
Total liabilities |
2,024,003
|
1,925,246
|
Shareholders’ equity (deficit) |
|
|
Share capital ($0.0001 par value, 302,734,900 shares issued and outstanding for the six months ended June 30, 2023 and the year ended December 31, 2022) |
30,273
|
30,273
|
Additional paid-in capital |
(1,140)
|
(1,140)
|
Foreign currency translation reserve |
2,582
|
9,851
|
Retained (loss) |
(549,253)
|
(472,503)
|
Non-controlling interest |
32,437
|
(1,824)
|
Total shareholders’ equity (deficit) |
(485,101)
|
(435,343)
|
Total liabilities and equity |
1,538,902
|
1,489,903
|
Nonrelated Party [Member] |
|
|
Current assets: |
|
|
Related party receivable |
301,058
|
383,349
|
Related Party [Member] |
|
|
Current assets: |
|
|
Related party receivable |
313,289
|
|
Current liabilities: |
|
|
Amount due to related parties |
$ 922,919
|
$ 704,980
|
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v3.23.3
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|
Jun. 30, 2023 |
Dec. 31, 2022 |
Statement of Financial Position [Abstract] |
|
|
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|
$ 0.0001
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302,734,900
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v3.23.3
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|
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Income Statement [Abstract] |
|
|
Revenue |
$ 677,491
|
$ 412,653
|
Cost of revenue |
(114,456)
|
(129,472)
|
Gross profit |
563,035
|
283,181
|
Selling and marketing expenses |
(4,193)
|
(3,886)
|
General and administrative expenses |
(587,446)
|
(585,683)
|
Operating loss |
(28,604)
|
(306,388)
|
Other income (expenses), net |
1,585
|
(7,401)
|
Loss before income taxes |
(27,019)
|
(313,789)
|
Income tax (expenses) |
(15,470)
|
(1,370)
|
Net loss |
(42,489)
|
(315,159)
|
Foreign currency translation differences |
(7,269)
|
(11,223)
|
Total comprehensive loss for the period |
(49,758)
|
(326,382)
|
Owners of the Company |
(76,750)
|
(314,549)
|
Non-controlling interest |
$ 34,261
|
$ (610)
|
Basic loss per ordinary share |
$ (0.00)
|
$ (0.00)
|
Diluted loss per ordinary share |
$ (0.00)
|
$ (0.00)
|
Weighted average number of shares outstanding-Basic |
302,734,900
|
302,734,900
|
Weighted average number of shares outstanding Diluted |
302,734,900
|
302,734,900
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v3.23.3
Condensed Interim Consolidated Statements of Changes in Shareholders' Equity (Deficit) (Unaudited) - USD ($)
|
Share Capital [Member] |
Capital Reserve [Member] |
Foreign Currency Translation Reserve [Member] |
Retained Earnings [Member] |
Noncontrolling Interest [Member] |
Total |
Balance at Dec. 31, 2021 |
$ 30,273
|
$ (1,140)
|
$ 33,455
|
$ (191,051)
|
|
$ (128,463)
|
Income (loss)for the period |
|
|
|
(314,549)
|
(610)
|
(315,159)
|
Foreign currency translation loss |
|
|
(11,223)
|
|
|
(11,223)
|
Balance at Jun. 30, 2022 |
30,273
|
(1,140)
|
22,232
|
(505,600)
|
(610)
|
(454,845)
|
Balance at Dec. 31, 2022 |
30,273
|
(1,140)
|
9,851
|
(472,503)
|
(1,824)
|
(435,343)
|
Income (loss)for the period |
|
|
|
(76,750)
|
34,261
|
(42,489)
|
Foreign currency translation loss |
|
|
(7,269)
|
|
|
(7,269)
|
Balance at Jun. 30, 2023 |
$ 30,273
|
$ (1,140)
|
$ 2,582
|
$ (549,253)
|
$ 32,437
|
$ (485,101)
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
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v3.23.3
Condensed Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Cash flows from operating activities: |
|
|
Net loss |
$ (42,489)
|
$ (315,159)
|
Adjustments for: |
|
|
Depreciation expense |
4,042
|
11,334
|
Changes in: |
|
|
Accounts receivable |
(4,173)
|
(50,167)
|
Other receivables |
67,156
|
(65,692)
|
Prepaid expenses and other current assets |
(2,098)
|
38
|
Other payables and accruals |
128,147
|
104,758
|
Deferred revenue |
(102,552)
|
67,980
|
Net cash provided from (used in) operating activities |
48,033
|
(246,908)
|
Cash flows from investing activities: |
|
|
Net cash used in investing activities |
|
|
Cash flows from financing activities: |
|
|
Proceeds from advances from related parties |
232,304
|
185,119
|
Repayment of advances to related parties |
(328,332)
|
5,111
|
Proceeds from short-term borrowings |
2,757
|
|
Net cash provided by (used in)financing activities |
(93,271)
|
190,230
|
Effect of exchange rate changes on cash and cash equivalents |
(1,942)
|
(7,560)
|
Net (decrease) in cash and cash equivalents |
(47,181)
|
(64,238)
|
Cash and cash equivalents at the beginning of period |
84,487
|
184,596
|
Cash and cash equivalents at the end of period |
37,306
|
120,356
|
Supplemental disclosure of non-cash investing and financing activities: |
|
|
Right-of-use assets obtained in exchange for operating lease obligations |
$ 467,046
|
$ 651,279
|
X |
- DefinitionRight-of-use assets obtained in exchange for operating lease obligations.
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v3.23.3
DESCRIPTION OF BUSINESS
|
6 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
DESCRIPTION OF BUSINESS |
1. DESCRIPTION OF BUSINESS
HUAHUI
EDUCATION GROUP LIMITED, formerly DUONAS CORP. (“HHEG Nevada” or “the Nevada Company”) was incorporated in the
State of Nevada on September 19, 2014 to start business operations concerned with production of decorative items made from concrete.Through
October 22, 2017, the Nevada Company’s primary business activity was the production of decorative items made from concrete
A
change of control took place on November 2, 2017 upon the sale of 2,000,000 shares of Nevada Company common stock by Vladyslav Beinars
to various investors. In connection with the transaction, Vladyslav Beinars released the Nevada Company from all debts owed. Subsequently,
the Nevada Company’s operations were restructured by the new investor group. As such, at December 31, 2018, the Nevada Company
accounted for the related assets, liabilities and results of operations up to October 22, 2017 as a discontinued operation.
On
February 22, 2019, the Nevada Company completed the process of redomiciling to the Cayman Islands. The Board of Directors established
a wholly owned subsidiary in the Cayman Islands named HUAHUI EDUCATION GROUP LIMITED (“HHEG Cayman” or the “Company”),
and merged the Nevada Company into HHEG Cayman, with HHEG Cayman as the surviving company. There was no change in the number of outstanding
shares of Common Stock of the Nevada Company and each share of such Common Stock was converted into one ordinary share of HHEG Cayman.
On
July 2, 2019, the Company’s Board of Directors unanimously approved changing the Company’s accounting fiscal year end from
June 30 to December 31.
On
July 3, 2019, HHEG Cayman closed on a share exchange (the “Share Exchange”) with HUAHUI GROUP STOCK LTD (“HGSL”),
a Seychelles company limited by shares, and HUAHUI GROUP (HK) CO., LTD (“HGHK”), a company with limited liability formed
under the laws of Hong Kong and a wholly owned subsidiary of HGSL. As a result, HGHK is now a wholly owned subsidiary of the Company.
Under the Share Exchange Agreement , the Company issued a total of 300,000,000 of its ordinary shares to the HGSL shareholders in exchange
for 100% of the Common Stock of HGSL. After the closing, the HGSL shareholders owned approximately 99.1% of the Company’s outstanding
shares and the former shareholders of the Company owned approximately 0.9%. Mr. Zihua Wu, the former sole officer and director of the
Company, resigned from all positions with the Company immediately before the closing of the Share Exchange and Mr. Junze Zhang was appointed
as the Company’s President, Chief Executive Officer, Chief Financial Officer and Secretary, as well as a director and Mr. Zhongpeng
Chen was appointed a director of the Company. As a result of the Share Exchange, HGSL became a wholly owned subsidiary of the Company
and ZHONGDEHUI (SZ) DEVELOPMENT CO., LTD (“ZDSE”), HGSL’s indirect, wholly-owned subsidiary, became the Company’s
sole operational business. Consequently, the Company believes that the Share Exchange caused the Company to cease to be a shell company.
ZDSE
was incorporated as a limited company in the Peoples’ Republic of China (the “PRC”) on January 19, 2016. ZDSE is a
professional management coaching organization engaged in researching, developing and applying methods for helping individuals to improve
their personal and professional leadership skills and effectiveness. ZDSE’s clients include executive managers from large scale,
small and medium-sized enterprises, as well as professionals and employees in various fields.
Zhongdehui
(Shenyang) Education Consulting Co., Limited (“SYZDH”) was established on December 29, 2020 and Zhongdehui (Guangzhou) Education
Consulting Co., Limited (“GZZDH”) was established on December 28, 2020. SYZDH has taken over the business of ZDSE’s
Shenyang branch and GZZDH has taken over the business of ZDSE’s Guangzhou branch. On February 26, 2021, ZDSE’s Shenzhen Branch
established a wholly-owned subsidiary, Shenzhen Zhengxinhui Education Technology Co., Limited, which was sold to an unrelated third
party
on June 28, 2021. Zhongdehui (JiNan) Education Consulting Co., Limited (“JNZDH”) was established as of April 14, 2022,
engaged in researching, developing and applying methods for helping individuals to improve their personal and professional
leadership skills and effectiveness. ZDSE’s clients include executive managers from large scale, small and medium-sized
enterprises, as well as professionals and employees in various fields Shenzhen Huahui Media Technology Co., Ltd.
(“HHMT”) was established in August 25,2020. HHMT’s business includes cultural exchange event planning; conference
planning; corporate image planning; marketing planning; exhibition planning; stage lighting, audio equipment, display equipment, and
technology development and sales, leasing, and door-to-door integration of multimedia teaching systems installation, and on-site
maintenance. HHMT has one wholly-owned subsidiary, Shenzhen Jiarui Media Co., Limited (“SJMC”), which was formed on June
4, 2021 under the laws of the PRC. SJMC’s principal business is essentially the same as that of HHMT, including cultural
exchange event planning; conference planning; corporate image planning; marketing planning; exhibition planning; stage lighting,
audio equipment, display equipment, and technology development and sales, leasing, and door-to-door integration of multimedia
teaching systems installation, and on-site maintenance. In addition, Huahui (Shenzhen) Education Management Co., Limited
(“HEMC”), which was established on March 28, 2017 and previously conducted only minor operations providing
administrative services for the Company, commenced providing consulting services on November 1, 2020.
Huahui
Jinming (Shenzhen) Education Technology Co., Limited (“JMET”) was incorporated in the PRC on July 8, 2020 as a wholly owned
subsidiary of HSEC. JEMT started operation in June 2022, holding training courses for individuals and enterprises to improve their professional
and management skills
Shandong
Yuli Big Data Technology Co., Limited (“SDYL”) was incorporated in the PRC on December 14, 2021, and is an 80% owned subsidiary
of HSEC. Twenty percent of SDYL’s shares are owned by SYDL’s Legal Representative, Xinwen Yang. SDYL’s business model
of “HR Technology + Platform + Service” utilizes human resources (“HR”) technology to build a HR platform that
will provide payroll, personnel recruitment, labor dispatch, flexible employment, fiscal and tax planning and legal HR consultation through
a mobile app and SDYL’s website. SDYL started operation in May 2022.
As
of June 30, 2023, the Company’s subsidiaries are as follows:
SUMMARY
OF SUBSIDIARY INFORMATION
Entity | |
Date of incorporation | |
Date of acquisition | |
Place of incorporation | |
Percentage of legal ownership by the Company | |
Principal activities |
Huahui Group Stock Limited (“HGSL”) | |
May 17, 2017 | |
N/A | |
Seychelles | |
100 | % |
Holding company |
Huahui Group Co., Limited (“HGCL”) | |
May 29, 2017 | |
N/A | |
Seychelles | |
100 | % |
Holding company |
Huahui Group (HK) Co., Limited (“HGHK”) | |
January 4, 2017 | |
April 20, 2018 | |
Hong Kong | |
100 | % |
Holding company |
Huahui (Shenzhen) Education Management Co., Limited (“HEMC”) | |
March 28, 2017 | |
April 20, 2018 | |
PRC | |
100 | % |
Holding company |
Shenzhen Huahui Shangxing Education Consulting Co., Limited (“HSEC”) | |
January 5, 2018 | |
May 4, 2018 | |
PRC | |
100 | % |
Holding company |
Zhongdehui (Shenzhen) Education Development Co., Limited (“ZDSE”) | |
January19, 2016 | |
June 27, 2018 | |
PRC | |
100 | % |
Holding company |
Huahui Technology (HK) Co., Limited (“HTHK”) | |
March 25, 2020 | |
N/A | |
Hong Kong | |
100 | % |
Holding company |
Huahui (Shenzhen) Education Technology Co., Ltd (“HETC”) | |
July 8, 2020 | |
N/A | |
PRC | |
100 | % |
Holding company |
Huahui Jinming (Shenzhen) Education Technology Co., Limited (“JMET”) | |
July 8, 2020 | |
N/A | |
PRC | |
100 | % |
Holding company |
Shenzhen Huahui Media Technology Co., Ltd.(“HHMT”) | |
August 25, 2020 | |
N/A | |
PRC | |
100 | % |
Event planning and production; business planning |
Zhongdehui (Guangzhou) Education Consulting Co., Limited (“GZZDH”) | |
December 28, 2020 | |
N/A | |
PRC | |
100 | % |
Educational services |
Zhongdehui (Shenyang) Education Consulting Co., Limited (“SYZDH”) | |
December 29, 2020 | |
N/A | |
PRC | |
100 | % |
Educational services |
Shenzhen Jiarui Media Co., Limited(SJMC) | |
June 4, 2021 | |
N/A | |
PRC | |
100 | % |
Conference and exhibition planning |
Shangdong Yuli Big Data Technology Co., Limited (SDYL) | |
December 14, 2021 | |
N/A | |
PRC | |
80 | % |
Investment holding |
Zhongdehui (JiNan) Education Consulting Co., Limited (“JNZDH”) | |
April 14, 2022 | |
N/A | |
PRC | |
100 | % |
Educational services |
|
X |
- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(a) Basis of Presentation
The
accompanying financial statements include the balances and results of operations of the Company and have been prepared pursuant to the
rules and regulations of the U.S. Securities and Exchanges Commission (“SEC”) and in conformity with generally accepted accounting
principles in the U.S. (“US GAAP”).
(b) Going Concern
The
Company incurred a net loss of $42,489 for the six months ended June 30, 2023. Net cash used in operating activities was $48,033 for
the six months ended June 30, 2023. As of June 30, 2023, the Company had net current liabilities of $703,705 and a shareholders’
deficit of $485,101.
The
ability to continue as a going concern is dependent upon the Company generating profits in the future and/or obtaining the necessary
financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These consolidated
financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification
of liabilities that might be necessary should the Company be unable to continue as a going concern.
These
conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation
as a going concern is dependent on the Company’s ability to meet obligations as they become due and to obtain additional equity
or alternative financing required to fund operations until sufficient sources of recurring revenues can be generated. There can be no
assurance that the Company will be successful in its plans described above or in attracting equity or alternative financing on acceptable
terms, if at all. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
The
Company expects to finance operations primarily through cash flows from operations and capital contributions from its CEO. During
the first six months of 2023, the CEO has provided $232,304 in
financial support for the operations of the Company. In the event that the Company requires additional funding to finance the growth
of the Company’s current and expected future operations as well as to achieve our strategic objectives, the CEO has indicated
the intent and ability to provide additional equity financing.
(c) Basis of Consolidation
The
consolidated financial statements include the financial statements of the Company and its subsidiaries. Subsidiaries are all entities
over which the Company has control. Control exists when the Company has the power over the entity, exposure or rights to variable returns
from involvement in the entity, and the ability to use power over the entity to affect returns through its power over the entity. In
assessing control, potential voting rights that presently are exercisable are taken into account. The financial statements of subsidiaries
are included in the consolidated financial statements from the date that control commences until the date that control ceases.
(d) Use of estimates
The
preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities, related disclosures of contingent liabilities at the balance sheet date and revenue and expenses
in the financial statements and accompanying notes. Significant accounting estimates reflected in the Company’s financial statements
include the valuation allowance for deferred tax assets, economic lives and impairment of leasehold improvements and equipment, allowance
for doubtful accounts, etc. Actual results could differ from those estimates and such differences could affect the results of operations
reported in future periods.
(e) Business combinations
Business
combinations are recorded using the acquisition method of accounting. The purchase price of the acquisition is allocated to the tangible
assets, liabilities, identifiable intangible assets acquired and non-controlling interest, if any, based on their estimated fair values
as of the acquisition date. The excess of the purchase price over those fair values is recorded as goodwill. Acquisition-related expenses
and restructuring costs are expensed as incurred .
(f) Cash and Cash Equivalents
The
Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. All
cash and cash equivalents relate to cash on hand and cash at a bank at June 30, 2023 and 2022.
The
Renminbi is not freely convertible into foreign currencies. Under the PRC Foreign Exchange Control Regulations and Administration of
Settlement, Sales and Payment of Foreign Exchange Regulations, the Company is permitted to exchange Renminbi for foreign currencies through
banks that are authorized to conduct foreign exchange business.
(g) Leasehold Improvement and Equipment
An
item of leasehold improvement and equipment is stated at cost less any accumulated depreciation and any accumulated allowance for decrease
in value (if any).
The
cost of leasehold improvements and equipment consists of its purchase price, import duties and non-refundable purchase taxes (after deducting
trade discounts and rebates) and any costs directly attributable to bringing the asset to the location and condition necessary for it
to be capable of operating in the manner intended by management. These can include the initial estimate of costs of dismantling and removing
the item, and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or
as a consequence of having used the item during a particular period.
The
cost of replacing part of a leasehold improvement and equipment is included in the carrying amount of the asset when it is probable that
future economic benefits will flow to the Company and the carrying amount of those replaced parts is derecognized. Repairs and maintenance
are charged to the statement of income during the financial period in which they are incurred.
Depreciation
is calculated on the straight-line basis to write off the cost of each asset to its residual value over the estimated useful life as
follows:
SCHEDULE
OF ESTIMATE USEFUL LIFE OF ASSETS
Leasehold improvement |
Shorter of the
lease term or estimated useful life |
Furniture and education equipment |
5 years |
Computer equipment and software |
3-5 years |
The
assets’ residual value, useful lives and depreciation method are regularly reviewed.
(h) Impairment of long-lived assets
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. Whenever there is an indication showing a permanent decrease in the amount of leasehold improvement
and equipment, such as an evidence of obsolescence or physical damage of an asset or significant changes in the manner in which an asset
is used or is expected to be used, the Company shall recognize loss on decrease in value of leasehold improvement and equipment in the
statement of income where the carrying amount of the asset is higher than the recoverable amount. 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 based on the fair value of the assets. The Company did not record any impairment
losses on long-lived assets during the six months ended June 30, 2023 and 2022.
(i) Value added tax (“VAT”)
Since
May 1, 2016, all taxpayers, including ZDSE, are subject to value-added tax (“VAT”) instead of business tax. VAT small-scale
taxpayers are subject to a VAT rate of 3%, with the exception of VAT small-scale taxpayers with monthly sales of less than RMB 100,000,
which are exempt from VAT according to notice No. 13 (2019), effective as of January 1, 2019.
To
support the novel coronavirus pneumonia prevention and control and accelerate the resumption of work, the VAT rate for small-scale taxpayers
having monthly sales of in excess of RMB 100,000 was reduced from 3% to 1%, while VAT small-scale taxpayers with monthly sales of less
than RMB 100,000 continue to be exempt from VAT. In order to further support the development of small and micro enterprises, the Ministry
of Finance and the State Administration of Taxation announced on March 31, 2021 that any small-scale VAT taxpayer with monthly sales
of less than RMB150,000 will be exempted from VAT from April 1, 2021 to December 31, 2022. Further, in accordance with The Announcement
of Ministry of Finance and State Taxation Administration on Exemption of VAT for VAT Small-scale Taxpayer (No. 15, 2022), effective from
April 1, 2022 to December 31 2022, VAT small-scale taxpayers, regardless of monthly sales, are exempt from VAT but are subject to a 3%
tax rate for assessable income.
According
to the Announcement No.1 of Taxation Bureau of Ministry of Finance in 2023, which specifies reduction and exemption of value-added tax
(VAT) for small-scale VAT taxpayers, from Jan. 1st to Dec. 31st, 2023, the small-scale taxpayers with monthly sales of below RMB 100,000
are exempted from VAT; and for the small-scale taxpayers with monthly sales of above RMB 100,000, the VAT tax rate has been reduced from
3% to 1%.
Currently,
of all the operating subsidiaries of the Company, with the exception of SDYL and HEMC, which are general taxpayers and subject to a VAT
rate of 6%, are small-scale taxpayers and subject to a VAT tax rate of 1%(2022:3%).
(j) Income Recognition
Recognition
of Revenue
Revenue
is reported net of business taxes and VAT. The Company’s educational services consist of training programs and courses. Tuition
is generally paid in advance and is initially recorded as deferred revenue. Revenue is recognized proportionately as the instruction
is delivered over the period of the course for the course fees collected.
The
primary sources of our revenues are as follows:
|
(a) |
Coaching course service
revenue |
Revenue
is reported net of business taxes and VAT. The educational services consist of training programs and courses. Tuition is generally paid
in advance and is initially recorded as deferred revenue. The Company had $194,357 and $178,976 of deferred revenue as of June 30, 2023
and 2022, respectively, which will be recognized as revenue within the next 6 months. Revenue is recognized proportionately as the instruction
is delivered over the period of the course for the course fees collected.
|
(b) |
Conference and exhibition
planning service revenue was derived from HHMT which was established on August 25, 2020. HHMT has one wholly-owned subsidiary, Shenzhen
Jiarui Media Co., Limited (“SJMC”). Conference and exhibition planning service revenue for the six months ended June
30,2023 and 2022 was $288,285 and $96,686, or 45% and 43% of total revenues, respectively. . As of June 30, 2023, the revenue from
conference and exhibition planning services accounted for 43% of |
Revenue
is generated through the delivery of services . Revenue is recognized when a customer receives services and is recognized in an
amount that reflects the consideration that the Company expects to receive in exchange for those services. In addition, the standard
requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The
amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those services. The
Company applies the following five-step model in order to determine this amount:
|
(i) |
identification of the services
in the contract; |
|
|
|
|
(ii) |
determination of whether
the services are performance obligations, including whether they are distinct in the context of the contract; |
|
|
|
|
(iii) |
measurement of the transaction
price, including the constraint on variable consideration; |
|
|
|
|
(iv) |
allocation of the transaction
price to the performance obligations; and |
|
|
|
|
(v) |
recognition of revenue
when (or as) the Company satisfies each performance obligation. |
The
Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled
to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606
at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which
of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated
to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s
performance obligations are transferred to customers as services are performed over the remaining contractual terms.
For
all reporting periods, the Company has not disclosed the value of unsatisfied performance obligations for all service revenue contracts
with an original expected length of one year or less, which is an optional exemption that is permitted under the adopted rules.
(c) |
Consulting
service income is recognized when the services are rendered. The consulting service fee revenue in the first half of 2023 was $1,499,
accounting for only 0.22%
of the total revenue. The consulting service fee revenue in the first half of 2022 was $18,248, accounting for only 4% of the total revenue. |
(d) |
Human
resources outsourcing service income is recognized when the services are rendered, SDYL commenced business operations in May 2022.The
revenue from human resource outsourcing service fees in the first half of 2023 was $197,913,
accounting for 29%
of the total revenue. The revenue from human resource outsourcing service fees in the first half of 2022 was $24.63, accounting for 0.006%
of the total revenue. |
Other
Income and other expenses
Other
income, and other expenses are recognized on an accrual basis in accordance with the substance of the relevant agreements.
(k) Operating leases
The
Company determines if an arrangement contains a lease at inception. The Company elected the practical expedient, for all asset classes,
to account for each lease component of a contract and its associated non-lease components as a single lease component, rather than allocating
a standalone value to each component of a lease. For purposes of calculating operating lease obligations under the standard, the Company’s
lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such option.
The Company’s leases do not contain material residual value guarantees or material restrictive covenants. Operating lease expense
is recognized on a straight-line basis over the lease terms. The discount rate used to measure a lease obligation is usually the rate
implicit in the lease; however, the Company’s operating leases generally do not provide an implicit rate. Accordingly, the Company
uses its incremental borrowing rate at lease commencement to determine the present value of lease payments. The incremental borrowing
rate is an entity-specific rate which represents the rate of interest a lessee would pay to borrow on a collateralized basis over a similar
term with similar payments.
(l) Earnings Per Share
The
Company reports earnings per share in accordance with ASC 260 “Earnings Per Share,” which requires presentation of basic
and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic
earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common
shares outstanding during the reporting period. Diluted earnings per share takes into account the potential dilution that could occur
if securities or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common
shares outstanding increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations
of a basic and diluted earnings per share shall be adjusted retrospectively for all periods presented to reflect that change in capital
structure.
The
Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of
the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary
share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities
had been issued. The Company had no potentially dilutive ordinary shares as of June 30, 2022 and 2023.
(m) Foreign Currency Translation
The
Company’s reporting currency is the U.S. dollar and the functional currency is the Chinese Renminbi (“RMB”). All assets
and liabilities are translated at exchange rates at the balance sheet date, revenue and expenses are translated at the average yearly
exchange rates and equity is translated at historical exchange rates. Any translation adjustments resulting are not included in determining
net income but are included in foreign exchange adjustment to other comprehensive income, a component of equity.
Transactions
in currencies other than the functional currencies during the year are converted into the applicable functional currencies at the applicable
rates of exchange prevailing at the dates of the transactions. Exchange gains and losses are recognized in the statements of operations.
The
exchange rates utilized as follows:
SUMMARY
OF EXCHANGE OF CURRENCY RATES
| |
H1 2023 | | |
H12022 | |
Year-end RMB exchange rate | |
| 7.2536 | | |
| 6.6994 | |
Average annual RMB exchange rate | |
| 6.9213 | | |
| 6.5108 | |
No
representation is made that the RMB amounts could have been, or could be, converted into U.S. dollars at the rates used in translation.
(n) Foreign Currency Risk
The
RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank
of China, controls the conversion of the RMB into other currencies. The value of the 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. 100% of the Company’s cash and cash equivalents are in RMB as of June 30, 2023 and 2022, respectively.
(o) Fair Value
Fair
value is 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 valuing the asset or liability. Authoritative literature provides a fair value hierarchy
which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within
which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value
measurement as follows:
Level
1
Level
1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
Level
2
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 assets
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
Level
3 applies to assets 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.
(p) Fair Value of financial instruments
The
Company’s financial instruments consist primarily of cash and cash equivalents, accounts
receivable, other receivables, amount due to related parties and accounts payable. The carrying amounts of cash and cash equivalents,
accounts receivable, other receivables, amount due to related parties and accounts payable
approximate their fair values due to the short-term maturities of these instruments.
(q) Income Taxes
Income
tax expense consists of current and deferred taxation and is recognized in profit or loss except to the extent that it relates to items
recognized directly in other comprehensive income or equity, in which case it is recognized directly in other comprehensive income or
equity. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted
at the reporting date, and any adjustment to tax payable with respect to previous periods.
The
Company accounts for income taxes using the asset and liability approach. Under this method, deferred tax assets and liabilities are
determined based on the difference between the financial reporting and tax basis of assets and liabilities, net of operating loss carry
forwards and credits, by applying enacted tax rates that will be in effect for the period in which the differences are expected to reverse.
The effect on deferred taxes of a change in tax rates is recognized in the statements of operations in the period of change.
The
Company accounts for uncertain tax positions by reporting a liability for unrecognized tax benefits resulting from uncertain tax positions
taken or expected to be taken in a tax return. Tax benefits are recognized from uncertain tax positions when the Company believes that
it is more likely than not that the tax position will be sustained on examination by the tax authorities based on the technical merits
of the position. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expenses.
The Company did not record uncertain tax positions as of June 30, 2023 and December 31, 2022 as the amounts were immaterial.
(r) Comprehensive income
Comprehensive
income includes net income and foreign currency translation adjustments. Comprehensive income is reported in the statements of comprehensive
income.
(s) Concentration of credit risk
Financial
instruments that potentially expose the Company to significant concentration of credit risk consist primarily of cash and cash equivalents,
accounts receivables and other receivables.
As
of June 30, 2023, substantially all of the Company’s cash and cash equivalents were deposited with financial institutions with
high-credit ratings and quality.
Accounts
Receivable represent tuition fees of ZDH and the planning service fees of HHMT and SJMC due from customers that typically are collected
within a short period of time. Other receivables mainly represent short-term loans to other companies with interest charged, rental and
utilities deposit. Management believes it has no significant risk related to its concentration within its accounts receivable.
The
Company did not have any customers that accounted for 10% or more of the Company’s net revenues for the six months ended June 30,
2023 or 2022.
(t) Impact of Covid-19
For
the last three years, the outbreak of Covid-19 pandemic continued in China. Although the epidemic prevention policy of China was open
since the end of December in 2022, China’s economy has not completely recovered and in the first half of 2023, the Company’s
revenue increased by only 8% compared with the first half of 2022.
(u) Share Capital
Incremental
costs directly attributable to the issue of ordinary shares are recognized as a deduction from equity.
(v) Recent accounting pronouncements
Recently
issued accounting pronouncements not yet adopted
In
June 2016, the FASB issued ASU 2016-13, Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial
Statements. This ASU requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the
net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost
basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. This
Accounting Standards Update affects entities holding financial assets and net investment in leases that are not accounted for at fair
value through net income. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet
credit exposures, reinsurance receivables and any other financial assets not excluded from the scope that have the contractual rights
to receive cash. For public business entities, the amendments in this Update are effective for fiscal years beginning after January 1,
2023, including interim periods within those fiscal years. All entities may adopt the amendments in this Accounting Standards Update
through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is
effective (that is, a modified-retrospective approach). The Company is in the process of evaluating the impact of the adoption of this
pronouncement on its consolidated financial statements.
The
Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have
a significant impact on the Company’s financial statements.
|
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v3.23.3
LEASEHOLD IMPROVEMENT AND EQUIPMENT, NET
|
6 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
LEASEHOLD IMPROVEMENT AND EQUIPMENT, NET |
3. LEASEHOLD IMPROVEMENT AND EQUIPMENT, NET
SCHEDULE
OF LEASEHOLD IMPROVEMENTS AND EQUIPMENT
| |
June 30, 2023 | | |
December 31,2022 | |
Furniture and education equipment | |
$ | 21,828 | | |
$ | 22,917 | |
Computer equipment and software | |
| 65,005 | | |
| 68,248 | |
Leasehold improvements | |
| 69,662 | | |
| 73,135 | |
Leasehold improvement and equipment, gross | |
$ | 156,495 | | |
$ | 164,300 | |
Less: accumulated depreciation | |
| (144,758 | ) | |
| (147,929 | ) |
Leasehold improvement
and equipment, net | |
$ | 11,737 | | |
$ | 16,371 | |
Depreciation
expense for the six months ended June 30, 2023 and 2022 was $4,042 and $11,334, respectively. The Company did not record any long-lived
asset impairment losses during the six months ended June 30, 2023 and the year ended December 31, 2022.
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v3.23.3
ACCOUNTS RECEIVABLE
|
6 Months Ended |
Jun. 30, 2023 |
Credit Loss [Abstract] |
|
ACCOUNTS RECEIVABLE |
4. ACCOUNTS RECEIVABLE
The
accounts receivable and allowance balances at June 30, 2023 and December 31, 2022 are as follows:
SCHEDULE
OF ACCOUNTS RECEIVABLE AND ALLOWANCE
| |
June 30, 2023 | | |
December 31, 2022 | |
Accounts receivable | |
$ | 441,077 | | |
$ | 458,896 | |
Less: allowance for doubtful accounts | |
| - | | |
| - | |
Accounts receivable, net | |
$ | 441,077 | | |
$ | 458,896 | |
No
allowance for doubtful accounts was made during the six months ended June 30, 2023 and the year ended December 31, 2022.
|
X |
- DefinitionThe entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable.
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v3.23.3
OTHER RECEIVABLES
|
6 Months Ended |
Jun. 30, 2023 |
Other Receivables |
|
OTHER RECEIVABLES |
5. OTHER RECEIVABLES
Other
receivables mainly consist of a short-term loan to a third party, Dongguan Anxiang Technology Co., Ltd. and rental and utilities deposits
paid for the Guangzhou and Liaoning office which are fully refundable.
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v3.23.3
ACCOUNTS PAYABLE, OTHER PAYABLES AND ACCRUALS
|
6 Months Ended |
Jun. 30, 2023 |
Payables and Accruals [Abstract] |
|
ACCOUNTS PAYABLE, OTHER PAYABLES AND ACCRUALS |
6. ACCOUNTS PAYABLE, OTHER PAYABLES AND ACCRUALS
SCHEDULE
OF ACCOUNTS PAYABLE, OTHER PAYABLES AND ACCRUALS
| |
June 30, 2023 | | |
December 31, 2022 | |
Accounts payable (a) | |
$ | 149,805 | | |
$ | 136,302 | |
Accrued payroll and welfare payable | |
| 74,368 | | |
| 85,229 | |
VAT and other taxes payable | |
| 26,837 | | |
| 14,067 | |
Others (b) | |
| 221,532 | | |
| 132,138 | |
Total other payables
and accruals | |
$ | 472,542 | | |
$ | 367,736 | |
|
(a) |
Accounts payable primarily include supplier’s
service charges to SDYL,HHMT and SJMC . |
|
(b) |
Others primarily includes office rental and property
management fees payable by ZDH’s subsidiaries. |
|
X |
- DefinitionThe entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period.
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v3.23.3
SHORT-TERM BANK BORROWINGS
|
6 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
SHORT-TERM BANK BORROWINGS |
7. SHORT-TERM BANK BORROWINGS
On
January 10, 2023, we borrowed $2,757 from China Construction Bank with a loan term of one year and an annualized interest rate of 4%.
The loan is unsecured.
|
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- DefinitionThe entire disclosure for short-term debt.
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v3.23.3
INCOME TAXES
|
6 Months Ended |
Jun. 30, 2023 |
Income Tax Disclosure [Abstract] |
|
INCOME TAXES |
8. INCOME TAXES
Cayman
Islands
Under
the current laws of the Cayman Islands, the Company is not subject to income, corporate or capital gains tax, and the Cayman Islands
currently have no form of estate duty, inheritance tax or gift tax. In addition, payments of dividends and capital in respect of its
shares are not subject to taxation and no withholding will be required in the Cayman Islands on the payment of any dividend or capital
to any holder of its shares, nor will gains derived from the disposal of its shares be subject to Cayman Islands income or corporation
tax. No provision for income taxes in the Cayman Islands has been made as the Company had no taxable income for the six months ended
June 30, 2023 and 2022.
Seychelles
HGSL
and HGCL are tax-exempted companies incorporated in Seychelles. Under the current laws of Seychelles, the Company and HGCL are not subject
to income, corporate or capital gains tax, and Seychelles currently have no form of estate duty, inheritance tax or gift tax. In addition,
payments of dividends and capital in respect of their shares are not subject to taxation and no withholding will be required in the Seychelles
on the payment of any dividend or capital to any holder of their shares, nor will gains derived from the disposal of their shares be
subject to Seychelles income or corporation tax. No provision for income taxes in Seychelles has been made as the Company and HGCL had
no taxable income for the six months ended June 30, 2023 and 2022.
Hong
Kong
HGHK
is incorporated in Hong Kong and is subject to an income tax rate of 16.5% for taxable income generated from operations in Hong Kong.
No provision for income taxes in Hong Kong has been made as HGHK had no taxable income for the six months ended June 30, 2023 and 2022.
PRC
The
Company’s PRC subsidiaries are subject to a 25% standard enterprise income tax except for those deemed as profit method enterprises
or qualified for small-scale enterprises, or granted preferential tax treatment.
ZDSE,
HHMT and SJMC enjoyed a preferential tax rate of 5% for the six months ended June 30, 2023 and 2.5% for the year ended December 31, 2022.
No
provision for income taxes has been made for our other subsidiaries in the PRC.
Income
tax expense (benefit)
SCHEDULE
OF INCOME TAX EXPENSES BENEFITS
| |
2023 | | |
2022 | |
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Current tax expense | |
$ | 15,470 | | |
$ | 1,370 | |
Deferred tax expense | |
| - | | |
| - | |
Total income taxes | |
$ | 15,470 | | |
$ | 1,370 | |
Income
taxes of ZDSE, HHMT, SJMC and JEMT are accrued at the tax rate of 5%. The deferred income tax assets of ZDSE are calculated according
to the preferential tax rate of 5% for the six months ended June 30, 2023.
SCHEDULE
OF RECONCILIATION OF EFFECTIVE INCOME TAX RATES
| |
2023 | | |
2022 | |
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Tax (credit) calculated at statutory tax rate (25%) | |
| (6,754 | ) | |
| (78,447 | ) |
Valuation allowance | |
| 22,224 | | |
| 79,817 | |
Total income taxes | |
$ | 15,470 | | |
$ | 1,370 | |
The
Company’s other subsidiaries have not recognized deferred income tax assets as of June 30, 2023 and December 31, 2022.
|
X |
- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
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v3.23.3
LEASES
|
6 Months Ended |
Jun. 30, 2023 |
Leases [Abstract] |
|
LEASES |
9. LEASES
The
adoption of the new lease guidance did not have a material impact on the Company’s results of operations or liquidity but resulted
in the recognition of operating lease liabilities and operating lease right-of-use assets on its balance sheets. Right-of-use (“ROU”)
assets represent the right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease
payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the estimated present
value of lease payments over the lease term.
The
Company leases various training centers in the PRC. Rent expense for the six months ended June 30, 2023 was $154,322. The Company has
three operating leases with lease terms of more than one year, which are classified as operating leases. The longest lease term expires
in November 2027. There are no residual value guarantees and no restrictions or covenants imposed by the lease. The Company has $431,428
of right-of-use assets, $ in current operating lease liabilities and $224,561 in non-current operating lease liabilities as of
June 30, 2023.
Significant
assumptions and judgments made as part of the adoption of this new lease standard include determining: (i) whether a contract contains
a lease, (ii) whether a contract involves an identified asset, and (iii) which party to the contract directs the use of the asset. The
discount rates used to calculate the present value of lease payments were determined based on hypothetical borrowing rates available
to the Company over terms similar to the lease terms.
The
Company’s future minimum payments under long-term non-cancelable operating leases are as follows:
SCHEDULE
OF FUTURE MINIMUM PAYMENTS UNDER LONG-TERM NON -CANCELABLE OPERATING LEASES
| |
As of June 30, 2023 | | |
As of December 31, 2022 | |
Within 1 year | |
| 222,921 | | |
| 235,961 | |
After 1 year but within 5 years | |
| 231,227 | | |
| 343,465 | |
Total lease payments | |
| 454,148 | | |
| 579,426 | |
Less: imputed interest | |
| (22,720 | ) | |
| (33,681 | ) |
Total lease obligations | |
| 431,428 | | |
| 545,745 | |
Less: current obligations | |
| (206,867 | ) | |
| (214,758 | ) |
Long-term lease obligations | |
| 224,561 | | |
| 330,987 | |
Other
information:
SCHEDULE
OF OTHER INFORMATION OF OPERATING LEASES
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
For the six months ended | |
| |
June 30, 2023 | | |
June 30, 2022 | |
Cash paid for amounts included in the measurement of lease liabilities: | |
| | | |
| | |
Operating cash flow from operating lease | |
| 58,965 | | |
| 113,152 | |
Right-of-use assets obtained in exchange for operating lease liabilities | |
| 467,046 | | |
| 651,279 | |
Remaining lease term for operating leases (years) | |
| 1.75 to 4.42 | | |
| 2.75 to 3.25 | |
Weighted average discounted rate for operating leases | |
| 4.75 | % | |
| 4.75 | % |
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v3.23.3
RELATED PARTY TRANSACTIONS
|
6 Months Ended |
Jun. 30, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
10. RELATED PARTY TRANSACTIONS
(a)
The Company had the following balances due to related parties:
SCHEDULE
OF AMOUNT DUE TO RELATED PARTIES
| |
Relationship | |
June 30, 2023 | | |
December 31, 2022 | |
Junze Zhang | |
Shareholder and director of the Company | |
$ | 916,865 | | |
$ | 698,624 | |
Xinwen Yang | |
Director of the SDYL | |
| - | | |
| - | |
Qing Zuo | |
Chairman of the Board of ZDSE since December 20, 2018 | |
| 6,054 | | |
| 6,356 | |
Total | |
| |
$ | 922,919 | | |
$ | 704,980 | |
The
balances represent cash advances from related parties.
The
balances with related parties are unsecured, non-interest bearing and repayable on demand.
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
Cash advance from related parties | |
| | | |
| | |
Qing Zuo | |
$ | - | | |
$ | - | |
Junze Zhang | |
| 232,304 | | |
| 180,151 | |
Xinwen Yang | |
| - | | |
| 4,968 | |
| |
$ | 232,304 | | |
$ | 185,119 | |
(c) |
The Company had the following
balances due to and due from related parties: |
At
June 30, 2023 and June 30, 2022, the Company lent funds to the following related parties. These loans were unsecured, non-interest bearing
and repayable on demand.
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Songlin Zhu(1) | |
$ | 109,218 | | |
$ | - | |
Zheng Pei(2) | |
| 39,204 | | |
| - | |
Xinwen Yang(3) | |
| 164,867 | | |
| - | |
| |
$ | 313,289 | | |
$ | - | |
| (1) | Songlin
Zhu is the Legal Representative of HMTC. He borrowed the funds from HMTC in order to pay
suppliers and service providers on HMTC’s behalf. The borrowed funds are recorded as
personal loans until the suppliers and service providers have issued official invoices to
HMTC acknowledging the payment made by Zhu on behalf of HMTC. |
| (2) | Zheng
Pei is the Legal Representative of SJMC. He borrowed the funds from SJMC in order to pay
suppliers and service providers on SJMC’s behalf. The borrowed funds are recorded as
personal loans until the suppliers and service providers have issued official invoices to
SJMC acknowledging the payment made by Pei on behalf of SJMC. |
| (3) | Xinwen
Yang is the Legal Representative of SDYL. He borrowed the funds from SDYL in order to pay
suppliers and service providers on SDYL’s behalf. The borrowed funds are recorded as
personal loans until the suppliers and service providers have issued official invoices to
SDYL acknowledging the payment made by Yang on behalf of SDYL. As of the date of this report,
all invoices have been received by SDYL and the personal loans have been canceled. |
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.23.3
RESERVES
|
6 Months Ended |
Jun. 30, 2023 |
Reserves |
|
RESERVES |
11. RESERVES
Pursuant
to the laws applicable to the PRC’s Foreign Investment Enterprises, the Company must make appropriations from after-tax profit
to non-distributable reserve funds. Subject to certain cumulative limits, the general reserve requires annual appropriations of 10% of
after-tax profits as determined under the PRC laws and regulations at each year-end until the balance reaches 50% of the PRC entity registered
capital; the other reserve appropriations are at the Company’s discretion. These reserves can only be used for specific purposes
of enterprise expansion and are not distributable as cash dividends. During the six months ended June 30, 2023 and 2022, the Company
did not accrue any legal reserve.
(b) |
Currency translation reserve |
The
currency translation reserve represents translation differences arising from translation of foreign currency financial statements into
the Company’s reporting currency.
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Basis of Presentation |
(a) Basis of Presentation
The
accompanying financial statements include the balances and results of operations of the Company and have been prepared pursuant to the
rules and regulations of the U.S. Securities and Exchanges Commission (“SEC”) and in conformity with generally accepted accounting
principles in the U.S. (“US GAAP”).
|
Going Concern |
(b) Going Concern
The
Company incurred a net loss of $42,489 for the six months ended June 30, 2023. Net cash used in operating activities was $48,033 for
the six months ended June 30, 2023. As of June 30, 2023, the Company had net current liabilities of $703,705 and a shareholders’
deficit of $485,101.
The
ability to continue as a going concern is dependent upon the Company generating profits in the future and/or obtaining the necessary
financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These consolidated
financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification
of liabilities that might be necessary should the Company be unable to continue as a going concern.
These
conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation
as a going concern is dependent on the Company’s ability to meet obligations as they become due and to obtain additional equity
or alternative financing required to fund operations until sufficient sources of recurring revenues can be generated. There can be no
assurance that the Company will be successful in its plans described above or in attracting equity or alternative financing on acceptable
terms, if at all. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
The
Company expects to finance operations primarily through cash flows from operations and capital contributions from its CEO. During
the first six months of 2023, the CEO has provided $232,304 in
financial support for the operations of the Company. In the event that the Company requires additional funding to finance the growth
of the Company’s current and expected future operations as well as to achieve our strategic objectives, the CEO has indicated
the intent and ability to provide additional equity financing.
|
Basis of Consolidation |
(c) Basis of Consolidation
The
consolidated financial statements include the financial statements of the Company and its subsidiaries. Subsidiaries are all entities
over which the Company has control. Control exists when the Company has the power over the entity, exposure or rights to variable returns
from involvement in the entity, and the ability to use power over the entity to affect returns through its power over the entity. In
assessing control, potential voting rights that presently are exercisable are taken into account. The financial statements of subsidiaries
are included in the consolidated financial statements from the date that control commences until the date that control ceases.
|
Use of estimates |
(d) Use of estimates
The
preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities, related disclosures of contingent liabilities at the balance sheet date and revenue and expenses
in the financial statements and accompanying notes. Significant accounting estimates reflected in the Company’s financial statements
include the valuation allowance for deferred tax assets, economic lives and impairment of leasehold improvements and equipment, allowance
for doubtful accounts, etc. Actual results could differ from those estimates and such differences could affect the results of operations
reported in future periods.
|
Business combinations |
(e) Business combinations
Business
combinations are recorded using the acquisition method of accounting. The purchase price of the acquisition is allocated to the tangible
assets, liabilities, identifiable intangible assets acquired and non-controlling interest, if any, based on their estimated fair values
as of the acquisition date. The excess of the purchase price over those fair values is recorded as goodwill. Acquisition-related expenses
and restructuring costs are expensed as incurred .
|
Cash and Cash Equivalents |
(f) Cash and Cash Equivalents
The
Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. All
cash and cash equivalents relate to cash on hand and cash at a bank at June 30, 2023 and 2022.
The
Renminbi is not freely convertible into foreign currencies. Under the PRC Foreign Exchange Control Regulations and Administration of
Settlement, Sales and Payment of Foreign Exchange Regulations, the Company is permitted to exchange Renminbi for foreign currencies through
banks that are authorized to conduct foreign exchange business.
|
Leasehold Improvement and Equipment |
(g) Leasehold Improvement and Equipment
An
item of leasehold improvement and equipment is stated at cost less any accumulated depreciation and any accumulated allowance for decrease
in value (if any).
The
cost of leasehold improvements and equipment consists of its purchase price, import duties and non-refundable purchase taxes (after deducting
trade discounts and rebates) and any costs directly attributable to bringing the asset to the location and condition necessary for it
to be capable of operating in the manner intended by management. These can include the initial estimate of costs of dismantling and removing
the item, and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or
as a consequence of having used the item during a particular period.
The
cost of replacing part of a leasehold improvement and equipment is included in the carrying amount of the asset when it is probable that
future economic benefits will flow to the Company and the carrying amount of those replaced parts is derecognized. Repairs and maintenance
are charged to the statement of income during the financial period in which they are incurred.
Depreciation
is calculated on the straight-line basis to write off the cost of each asset to its residual value over the estimated useful life as
follows:
SCHEDULE
OF ESTIMATE USEFUL LIFE OF ASSETS
Leasehold improvement |
Shorter of the
lease term or estimated useful life |
Furniture and education equipment |
5 years |
Computer equipment and software |
3-5 years |
The
assets’ residual value, useful lives and depreciation method are regularly reviewed.
|
Impairment of long-lived assets |
(h) Impairment of long-lived assets
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. Whenever there is an indication showing a permanent decrease in the amount of leasehold improvement
and equipment, such as an evidence of obsolescence or physical damage of an asset or significant changes in the manner in which an asset
is used or is expected to be used, the Company shall recognize loss on decrease in value of leasehold improvement and equipment in the
statement of income where the carrying amount of the asset is higher than the recoverable amount. 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 based on the fair value of the assets. The Company did not record any impairment
losses on long-lived assets during the six months ended June 30, 2023 and 2022.
|
Value added tax (“VAT”) |
(i) Value added tax (“VAT”)
Since
May 1, 2016, all taxpayers, including ZDSE, are subject to value-added tax (“VAT”) instead of business tax. VAT small-scale
taxpayers are subject to a VAT rate of 3%, with the exception of VAT small-scale taxpayers with monthly sales of less than RMB 100,000,
which are exempt from VAT according to notice No. 13 (2019), effective as of January 1, 2019.
To
support the novel coronavirus pneumonia prevention and control and accelerate the resumption of work, the VAT rate for small-scale taxpayers
having monthly sales of in excess of RMB 100,000 was reduced from 3% to 1%, while VAT small-scale taxpayers with monthly sales of less
than RMB 100,000 continue to be exempt from VAT. In order to further support the development of small and micro enterprises, the Ministry
of Finance and the State Administration of Taxation announced on March 31, 2021 that any small-scale VAT taxpayer with monthly sales
of less than RMB150,000 will be exempted from VAT from April 1, 2021 to December 31, 2022. Further, in accordance with The Announcement
of Ministry of Finance and State Taxation Administration on Exemption of VAT for VAT Small-scale Taxpayer (No. 15, 2022), effective from
April 1, 2022 to December 31 2022, VAT small-scale taxpayers, regardless of monthly sales, are exempt from VAT but are subject to a 3%
tax rate for assessable income.
According
to the Announcement No.1 of Taxation Bureau of Ministry of Finance in 2023, which specifies reduction and exemption of value-added tax
(VAT) for small-scale VAT taxpayers, from Jan. 1st to Dec. 31st, 2023, the small-scale taxpayers with monthly sales of below RMB 100,000
are exempted from VAT; and for the small-scale taxpayers with monthly sales of above RMB 100,000, the VAT tax rate has been reduced from
3% to 1%.
Currently,
of all the operating subsidiaries of the Company, with the exception of SDYL and HEMC, which are general taxpayers and subject to a VAT
rate of 6%, are small-scale taxpayers and subject to a VAT tax rate of 1%(2022:3%).
|
Income Recognition |
(j) Income Recognition
Recognition
of Revenue
Revenue
is reported net of business taxes and VAT. The Company’s educational services consist of training programs and courses. Tuition
is generally paid in advance and is initially recorded as deferred revenue. Revenue is recognized proportionately as the instruction
is delivered over the period of the course for the course fees collected.
The
primary sources of our revenues are as follows:
|
(a) |
Coaching course service
revenue |
Revenue
is reported net of business taxes and VAT. The educational services consist of training programs and courses. Tuition is generally paid
in advance and is initially recorded as deferred revenue. The Company had $194,357 and $178,976 of deferred revenue as of June 30, 2023
and 2022, respectively, which will be recognized as revenue within the next 6 months. Revenue is recognized proportionately as the instruction
is delivered over the period of the course for the course fees collected.
|
(b) |
Conference and exhibition
planning service revenue was derived from HHMT which was established on August 25, 2020. HHMT has one wholly-owned subsidiary, Shenzhen
Jiarui Media Co., Limited (“SJMC”). Conference and exhibition planning service revenue for the six months ended June
30,2023 and 2022 was $288,285 and $96,686, or 45% and 43% of total revenues, respectively. . As of June 30, 2023, the revenue from
conference and exhibition planning services accounted for 43% of |
Revenue
is generated through the delivery of services . Revenue is recognized when a customer receives services and is recognized in an
amount that reflects the consideration that the Company expects to receive in exchange for those services. In addition, the standard
requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The
amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those services. The
Company applies the following five-step model in order to determine this amount:
|
(i) |
identification of the services
in the contract; |
|
|
|
|
(ii) |
determination of whether
the services are performance obligations, including whether they are distinct in the context of the contract; |
|
|
|
|
(iii) |
measurement of the transaction
price, including the constraint on variable consideration; |
|
|
|
|
(iv) |
allocation of the transaction
price to the performance obligations; and |
|
|
|
|
(v) |
recognition of revenue
when (or as) the Company satisfies each performance obligation. |
The
Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled
to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606
at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which
of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated
to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s
performance obligations are transferred to customers as services are performed over the remaining contractual terms.
For
all reporting periods, the Company has not disclosed the value of unsatisfied performance obligations for all service revenue contracts
with an original expected length of one year or less, which is an optional exemption that is permitted under the adopted rules.
(c) |
Consulting
service income is recognized when the services are rendered. The consulting service fee revenue in the first half of 2023 was $1,499,
accounting for only 0.22%
of the total revenue. The consulting service fee revenue in the first half of 2022 was $18,248, accounting for only 4% of the total revenue. |
(d) |
Human
resources outsourcing service income is recognized when the services are rendered, SDYL commenced business operations in May 2022.The
revenue from human resource outsourcing service fees in the first half of 2023 was $197,913,
accounting for 29%
of the total revenue. The revenue from human resource outsourcing service fees in the first half of 2022 was $24.63, accounting for 0.006%
of the total revenue. |
Other
Income and other expenses
Other
income, and other expenses are recognized on an accrual basis in accordance with the substance of the relevant agreements.
|
Operating leases |
(k) Operating leases
The
Company determines if an arrangement contains a lease at inception. The Company elected the practical expedient, for all asset classes,
to account for each lease component of a contract and its associated non-lease components as a single lease component, rather than allocating
a standalone value to each component of a lease. For purposes of calculating operating lease obligations under the standard, the Company’s
lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such option.
The Company’s leases do not contain material residual value guarantees or material restrictive covenants. Operating lease expense
is recognized on a straight-line basis over the lease terms. The discount rate used to measure a lease obligation is usually the rate
implicit in the lease; however, the Company’s operating leases generally do not provide an implicit rate. Accordingly, the Company
uses its incremental borrowing rate at lease commencement to determine the present value of lease payments. The incremental borrowing
rate is an entity-specific rate which represents the rate of interest a lessee would pay to borrow on a collateralized basis over a similar
term with similar payments.
|
Earnings Per Share |
(l) Earnings Per Share
The
Company reports earnings per share in accordance with ASC 260 “Earnings Per Share,” which requires presentation of basic
and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic
earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common
shares outstanding during the reporting period. Diluted earnings per share takes into account the potential dilution that could occur
if securities or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common
shares outstanding increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations
of a basic and diluted earnings per share shall be adjusted retrospectively for all periods presented to reflect that change in capital
structure.
The
Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of
the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary
share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities
had been issued. The Company had no potentially dilutive ordinary shares as of June 30, 2022 and 2023.
|
Foreign Currency Translation |
(m) Foreign Currency Translation
The
Company’s reporting currency is the U.S. dollar and the functional currency is the Chinese Renminbi (“RMB”). All assets
and liabilities are translated at exchange rates at the balance sheet date, revenue and expenses are translated at the average yearly
exchange rates and equity is translated at historical exchange rates. Any translation adjustments resulting are not included in determining
net income but are included in foreign exchange adjustment to other comprehensive income, a component of equity.
Transactions
in currencies other than the functional currencies during the year are converted into the applicable functional currencies at the applicable
rates of exchange prevailing at the dates of the transactions. Exchange gains and losses are recognized in the statements of operations.
The
exchange rates utilized as follows:
SUMMARY
OF EXCHANGE OF CURRENCY RATES
| |
H1 2023 | | |
H12022 | |
Year-end RMB exchange rate | |
| 7.2536 | | |
| 6.6994 | |
Average annual RMB exchange rate | |
| 6.9213 | | |
| 6.5108 | |
No
representation is made that the RMB amounts could have been, or could be, converted into U.S. dollars at the rates used in translation.
|
Foreign Currency Risk |
(n) Foreign Currency Risk
The
RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank
of China, controls the conversion of the RMB into other currencies. The value of the 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. 100% of the Company’s cash and cash equivalents are in RMB as of June 30, 2023 and 2022, respectively.
|
Fair Value |
(o) Fair Value
Fair
value is 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 valuing the asset or liability. Authoritative literature provides a fair value hierarchy
which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within
which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value
measurement as follows:
Level
1
Level
1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
Level
2
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 assets
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
Level
3 applies to assets 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.
|
Fair Value of financial instruments |
(p) Fair Value of financial instruments
The
Company’s financial instruments consist primarily of cash and cash equivalents, accounts
receivable, other receivables, amount due to related parties and accounts payable. The carrying amounts of cash and cash equivalents,
accounts receivable, other receivables, amount due to related parties and accounts payable
approximate their fair values due to the short-term maturities of these instruments.
|
Income Taxes |
(q) Income Taxes
Income
tax expense consists of current and deferred taxation and is recognized in profit or loss except to the extent that it relates to items
recognized directly in other comprehensive income or equity, in which case it is recognized directly in other comprehensive income or
equity. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted
at the reporting date, and any adjustment to tax payable with respect to previous periods.
The
Company accounts for income taxes using the asset and liability approach. Under this method, deferred tax assets and liabilities are
determined based on the difference between the financial reporting and tax basis of assets and liabilities, net of operating loss carry
forwards and credits, by applying enacted tax rates that will be in effect for the period in which the differences are expected to reverse.
The effect on deferred taxes of a change in tax rates is recognized in the statements of operations in the period of change.
The
Company accounts for uncertain tax positions by reporting a liability for unrecognized tax benefits resulting from uncertain tax positions
taken or expected to be taken in a tax return. Tax benefits are recognized from uncertain tax positions when the Company believes that
it is more likely than not that the tax position will be sustained on examination by the tax authorities based on the technical merits
of the position. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expenses.
The Company did not record uncertain tax positions as of June 30, 2023 and December 31, 2022 as the amounts were immaterial.
|
Comprehensive income |
(r) Comprehensive income
Comprehensive
income includes net income and foreign currency translation adjustments. Comprehensive income is reported in the statements of comprehensive
income.
|
Concentration of credit risk |
(s) Concentration of credit risk
Financial
instruments that potentially expose the Company to significant concentration of credit risk consist primarily of cash and cash equivalents,
accounts receivables and other receivables.
As
of June 30, 2023, substantially all of the Company’s cash and cash equivalents were deposited with financial institutions with
high-credit ratings and quality.
Accounts
Receivable represent tuition fees of ZDH and the planning service fees of HHMT and SJMC due from customers that typically are collected
within a short period of time. Other receivables mainly represent short-term loans to other companies with interest charged, rental and
utilities deposit. Management believes it has no significant risk related to its concentration within its accounts receivable.
The
Company did not have any customers that accounted for 10% or more of the Company’s net revenues for the six months ended June 30,
2023 or 2022.
|
Impact of Covid-19 |
(t) Impact of Covid-19
For
the last three years, the outbreak of Covid-19 pandemic continued in China. Although the epidemic prevention policy of China was open
since the end of December in 2022, China’s economy has not completely recovered and in the first half of 2023, the Company’s
revenue increased by only 8% compared with the first half of 2022.
|
Share Capital |
(u) Share Capital
Incremental
costs directly attributable to the issue of ordinary shares are recognized as a deduction from equity.
|
Recent accounting pronouncements |
(v) Recent accounting pronouncements
Recently
issued accounting pronouncements not yet adopted
In
June 2016, the FASB issued ASU 2016-13, Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial
Statements. This ASU requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the
net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost
basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. This
Accounting Standards Update affects entities holding financial assets and net investment in leases that are not accounted for at fair
value through net income. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet
credit exposures, reinsurance receivables and any other financial assets not excluded from the scope that have the contractual rights
to receive cash. For public business entities, the amendments in this Update are effective for fiscal years beginning after January 1,
2023, including interim periods within those fiscal years. All entities may adopt the amendments in this Accounting Standards Update
through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is
effective (that is, a modified-retrospective approach). The Company is in the process of evaluating the impact of the adoption of this
pronouncement on its consolidated financial statements.
The
Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have
a significant impact on the Company’s financial statements.
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v3.23.3
DESCRIPTION OF BUSINESS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
SUMMARY OF SUBSIDIARY INFORMATION |
As
of June 30, 2023, the Company’s subsidiaries are as follows:
SUMMARY
OF SUBSIDIARY INFORMATION
Entity | |
Date of incorporation | |
Date of acquisition | |
Place of incorporation | |
Percentage of legal ownership by the Company | |
Principal activities |
Huahui Group Stock Limited (“HGSL”) | |
May 17, 2017 | |
N/A | |
Seychelles | |
100 | % |
Holding company |
Huahui Group Co., Limited (“HGCL”) | |
May 29, 2017 | |
N/A | |
Seychelles | |
100 | % |
Holding company |
Huahui Group (HK) Co., Limited (“HGHK”) | |
January 4, 2017 | |
April 20, 2018 | |
Hong Kong | |
100 | % |
Holding company |
Huahui (Shenzhen) Education Management Co., Limited (“HEMC”) | |
March 28, 2017 | |
April 20, 2018 | |
PRC | |
100 | % |
Holding company |
Shenzhen Huahui Shangxing Education Consulting Co., Limited (“HSEC”) | |
January 5, 2018 | |
May 4, 2018 | |
PRC | |
100 | % |
Holding company |
Zhongdehui (Shenzhen) Education Development Co., Limited (“ZDSE”) | |
January19, 2016 | |
June 27, 2018 | |
PRC | |
100 | % |
Holding company |
Huahui Technology (HK) Co., Limited (“HTHK”) | |
March 25, 2020 | |
N/A | |
Hong Kong | |
100 | % |
Holding company |
Huahui (Shenzhen) Education Technology Co., Ltd (“HETC”) | |
July 8, 2020 | |
N/A | |
PRC | |
100 | % |
Holding company |
Huahui Jinming (Shenzhen) Education Technology Co., Limited (“JMET”) | |
July 8, 2020 | |
N/A | |
PRC | |
100 | % |
Holding company |
Shenzhen Huahui Media Technology Co., Ltd.(“HHMT”) | |
August 25, 2020 | |
N/A | |
PRC | |
100 | % |
Event planning and production; business planning |
Zhongdehui (Guangzhou) Education Consulting Co., Limited (“GZZDH”) | |
December 28, 2020 | |
N/A | |
PRC | |
100 | % |
Educational services |
Zhongdehui (Shenyang) Education Consulting Co., Limited (“SYZDH”) | |
December 29, 2020 | |
N/A | |
PRC | |
100 | % |
Educational services |
Shenzhen Jiarui Media Co., Limited(SJMC) | |
June 4, 2021 | |
N/A | |
PRC | |
100 | % |
Conference and exhibition planning |
Shangdong Yuli Big Data Technology Co., Limited (SDYL) | |
December 14, 2021 | |
N/A | |
PRC | |
80 | % |
Investment holding |
Zhongdehui (JiNan) Education Consulting Co., Limited (“JNZDH”) | |
April 14, 2022 | |
N/A | |
PRC | |
100 | % |
Educational services |
|
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
SCHEDULE OF ESTIMATE USEFUL LIFE OF ASSETS |
Depreciation
is calculated on the straight-line basis to write off the cost of each asset to its residual value over the estimated useful life as
follows:
SCHEDULE
OF ESTIMATE USEFUL LIFE OF ASSETS
Leasehold improvement |
Shorter of the
lease term or estimated useful life |
Furniture and education equipment |
5 years |
Computer equipment and software |
3-5 years |
|
SUMMARY OF EXCHANGE OF CURRENCY RATES |
The
exchange rates utilized as follows:
SUMMARY
OF EXCHANGE OF CURRENCY RATES
| |
H1 2023 | | |
H12022 | |
Year-end RMB exchange rate | |
| 7.2536 | | |
| 6.6994 | |
Average annual RMB exchange rate | |
| 6.9213 | | |
| 6.5108 | |
|
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v3.23.3
LEASEHOLD IMPROVEMENT AND EQUIPMENT, NET (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
SCHEDULE OF LEASEHOLD IMPROVEMENTS AND EQUIPMENT |
SCHEDULE
OF LEASEHOLD IMPROVEMENTS AND EQUIPMENT
| |
June 30, 2023 | | |
December 31,2022 | |
Furniture and education equipment | |
$ | 21,828 | | |
$ | 22,917 | |
Computer equipment and software | |
| 65,005 | | |
| 68,248 | |
Leasehold improvements | |
| 69,662 | | |
| 73,135 | |
Leasehold improvement and equipment, gross | |
$ | 156,495 | | |
$ | 164,300 | |
Less: accumulated depreciation | |
| (144,758 | ) | |
| (147,929 | ) |
Leasehold improvement
and equipment, net | |
$ | 11,737 | | |
$ | 16,371 | |
|
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v3.23.3
ACCOUNTS RECEIVABLE (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Credit Loss [Abstract] |
|
SCHEDULE OF ACCOUNTS RECEIVABLE AND ALLOWANCE |
The
accounts receivable and allowance balances at June 30, 2023 and December 31, 2022 are as follows:
SCHEDULE
OF ACCOUNTS RECEIVABLE AND ALLOWANCE
| |
June 30, 2023 | | |
December 31, 2022 | |
Accounts receivable | |
$ | 441,077 | | |
$ | 458,896 | |
Less: allowance for doubtful accounts | |
| - | | |
| - | |
Accounts receivable, net | |
$ | 441,077 | | |
$ | 458,896 | |
|
X |
- DefinitionTabular disclosure of allowance for credit loss on accounts receivable.
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v3.23.3
ACCOUNTS PAYABLE, OTHER PAYABLES AND ACCRUALS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Payables and Accruals [Abstract] |
|
SCHEDULE OF ACCOUNTS PAYABLE, OTHER PAYABLES AND ACCRUALS |
SCHEDULE
OF ACCOUNTS PAYABLE, OTHER PAYABLES AND ACCRUALS
| |
June 30, 2023 | | |
December 31, 2022 | |
Accounts payable (a) | |
$ | 149,805 | | |
$ | 136,302 | |
Accrued payroll and welfare payable | |
| 74,368 | | |
| 85,229 | |
VAT and other taxes payable | |
| 26,837 | | |
| 14,067 | |
Others (b) | |
| 221,532 | | |
| 132,138 | |
Total other payables
and accruals | |
$ | 472,542 | | |
$ | 367,736 | |
|
(a) |
Accounts payable primarily include supplier’s
service charges to SDYL,HHMT and SJMC . |
|
(b) |
Others primarily includes office rental and property
management fees payable by ZDH’s subsidiaries. |
|
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v3.23.3
INCOME TAXES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Income Tax Disclosure [Abstract] |
|
SCHEDULE OF INCOME TAX EXPENSES BENEFITS |
Income
tax expense (benefit)
SCHEDULE
OF INCOME TAX EXPENSES BENEFITS
| |
2023 | | |
2022 | |
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Current tax expense | |
$ | 15,470 | | |
$ | 1,370 | |
Deferred tax expense | |
| - | | |
| - | |
Total income taxes | |
$ | 15,470 | | |
$ | 1,370 | |
|
SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATES |
SCHEDULE
OF RECONCILIATION OF EFFECTIVE INCOME TAX RATES
| |
2023 | | |
2022 | |
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Tax (credit) calculated at statutory tax rate (25%) | |
| (6,754 | ) | |
| (78,447 | ) |
Valuation allowance | |
| 22,224 | | |
| 79,817 | |
Total income taxes | |
$ | 15,470 | | |
$ | 1,370 | |
|
X |
- DefinitionTabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.
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v3.23.3
LEASES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Leases [Abstract] |
|
SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER LONG-TERM NON -CANCELABLE OPERATING LEASES |
The
Company’s future minimum payments under long-term non-cancelable operating leases are as follows:
SCHEDULE
OF FUTURE MINIMUM PAYMENTS UNDER LONG-TERM NON -CANCELABLE OPERATING LEASES
| |
As of June 30, 2023 | | |
As of December 31, 2022 | |
Within 1 year | |
| 222,921 | | |
| 235,961 | |
After 1 year but within 5 years | |
| 231,227 | | |
| 343,465 | |
Total lease payments | |
| 454,148 | | |
| 579,426 | |
Less: imputed interest | |
| (22,720 | ) | |
| (33,681 | ) |
Total lease obligations | |
| 431,428 | | |
| 545,745 | |
Less: current obligations | |
| (206,867 | ) | |
| (214,758 | ) |
Long-term lease obligations | |
| 224,561 | | |
| 330,987 | |
|
SCHEDULE OF OTHER INFORMATION OF OPERATING LEASES |
Other
information:
SCHEDULE
OF OTHER INFORMATION OF OPERATING LEASES
| |
June 30, 2023 | | |
June 30, 2022 | |
| |
For the six months ended | |
| |
June 30, 2023 | | |
June 30, 2022 | |
Cash paid for amounts included in the measurement of lease liabilities: | |
| | | |
| | |
Operating cash flow from operating lease | |
| 58,965 | | |
| 113,152 | |
Right-of-use assets obtained in exchange for operating lease liabilities | |
| 467,046 | | |
| 651,279 | |
Remaining lease term for operating leases (years) | |
| 1.75 to 4.42 | | |
| 2.75 to 3.25 | |
Weighted average discounted rate for operating leases | |
| 4.75 | % | |
| 4.75 | % |
|
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v3.23.3
RELATED PARTY TRANSACTIONS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Related Party Transactions [Abstract] |
|
SCHEDULE OF AMOUNT DUE TO RELATED PARTIES |
(a)
The Company had the following balances due to related parties:
SCHEDULE
OF AMOUNT DUE TO RELATED PARTIES
| |
Relationship | |
June 30, 2023 | | |
December 31, 2022 | |
Junze Zhang | |
Shareholder and director of the Company | |
$ | 916,865 | | |
$ | 698,624 | |
Xinwen Yang | |
Director of the SDYL | |
| - | | |
| - | |
Qing Zuo | |
Chairman of the Board of ZDSE since December 20, 2018 | |
| 6,054 | | |
| 6,356 | |
Total | |
| |
$ | 922,919 | | |
$ | 704,980 | |
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
Cash advance from related parties | |
| | | |
| | |
Qing Zuo | |
$ | - | | |
$ | - | |
Junze Zhang | |
| 232,304 | | |
| 180,151 | |
Xinwen Yang | |
| - | | |
| 4,968 | |
| |
$ | 232,304 | | |
$ | 185,119 | |
| |
For the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Songlin Zhu(1) | |
$ | 109,218 | | |
$ | - | |
Zheng Pei(2) | |
| 39,204 | | |
| - | |
Xinwen Yang(3) | |
| 164,867 | | |
| - | |
| |
$ | 313,289 | | |
$ | - | |
|
X |
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v3.23.3
SUMMARY OF SUBSIDIARY INFORMATION (Details)
|
6 Months Ended |
|
Jun. 30, 2023 |
Jul. 03, 2019 |
Huahui Group Stock Limited [Member] |
|
|
Date of incorporation |
May 17, 2017
|
|
Place of incorporation |
Seychelles
|
|
Percentage of legal ownership by the Company |
100.00%
|
100.00%
|
Principal activities |
Holding company
|
|
Huahui Group Co., Limited [Member] |
|
|
Date of incorporation |
May 29, 2017
|
|
Place of incorporation |
Seychelles
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Holding company
|
|
Huahui Group (HK) Co., Limited [Member] |
|
|
Date of incorporation |
Jan. 04, 2017
|
|
Place of incorporation |
Hong Kong
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Holding company
|
|
Date of acquisition |
Apr. 20, 2018
|
|
Huahui (Shenzhen) Education Management Co., Limited [Member] |
|
|
Date of incorporation |
Mar. 28, 2017
|
|
Place of incorporation |
PRC
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Holding company
|
|
Date of acquisition |
Apr. 20, 2018
|
|
Shenzhen Huahui Shangxing Education Consulting Co., Limited [Member] |
|
|
Date of incorporation |
Jan. 05, 2018
|
|
Place of incorporation |
PRC
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Holding company
|
|
Date of acquisition |
May 04, 2018
|
|
Zhongdehui (Shenzhen) Education Development Co., Limited [Member] |
|
|
Date of incorporation |
Jan. 19, 2016
|
|
Place of incorporation |
PRC
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Holding company
|
|
Date of acquisition |
Jun. 27, 2018
|
|
Huahui Technology (HK) Co., Limited [Member] |
|
|
Date of incorporation |
Mar. 25, 2020
|
|
Place of incorporation |
Hong Kong
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Holding company
|
|
Huahui Shenzhen Education Technology Co Ltd [Member] |
|
|
Date of incorporation |
Jul. 08, 2020
|
|
Place of incorporation |
PRC
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Holding company
|
|
Huahui Jinming Shenzhen Education Technology Co Limited [Member] |
|
|
Date of incorporation |
Jul. 08, 2020
|
|
Place of incorporation |
PRC
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Holding company
|
|
Shenzhen Huahui Media Technology Co Ltd [Member] |
|
|
Place of incorporation |
PRC
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Event planning and production; business planning
|
|
Date of incorporation |
Aug. 25, 2020
|
|
Zhongdehui Guangzhou Education Consulting Co Limited [Member] |
|
|
Place of incorporation |
PRC
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Educational services
|
|
Date of incorporation |
Dec. 28, 2020
|
|
Zhongdehui Shenyang Education Consulting Co Limited [Member] |
|
|
Place of incorporation |
PRC
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Educational services
|
|
Date of incorporation |
Dec. 29, 2020
|
|
Shenzhen Jiarui Media Co Limited [Member] |
|
|
Place of incorporation |
PRC
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Conference and exhibition planning
|
|
Date of incorporation |
Jun. 04, 2021
|
|
Shangdong Yult Big Data Technology Co Limited [Member] |
|
|
Place of incorporation |
PRC
|
|
Percentage of legal ownership by the Company |
80.00%
|
|
Principal activities |
Investment holding
|
|
Date of incorporation |
Dec. 14, 2021
|
|
ZhongdehuiJiNan Education Consulting Co Limited [Member] |
|
|
Place of incorporation |
PRC
|
|
Percentage of legal ownership by the Company |
100.00%
|
|
Principal activities |
Educational services
|
|
Date of incorporation |
Apr. 14, 2022
|
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v3.23.3
SCHEDULE OF ESTIMATE USEFUL LIFE OF ASSETS (Details)
|
Jun. 30, 2023 |
Leasehold Improvements [Member] |
|
Property, Plant and Equipment [Line Items] |
|
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration] |
Property plant and equipment useful life
|
Furniture and Fixtures [Member] |
|
Property, Plant and Equipment [Line Items] |
|
Property plant and equipment useful life |
5 years
|
Computer Equipment [Member] | Minimum [Member] |
|
Property, Plant and Equipment [Line Items] |
|
Property plant and equipment useful life |
3 years
|
Computer Equipment [Member] | Maximum [Member] |
|
Property, Plant and Equipment [Line Items] |
|
Property plant and equipment useful life |
5 years
|
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)
|
|
6 Months Ended |
21 Months Ended |
|
|
May 01, 2016
CNY (¥)
|
Jun. 30, 2023
USD ($)
|
Jun. 30, 2023
CNY (¥)
|
Jun. 30, 2022
USD ($)
|
Dec. 31, 2022
CNY (¥)
|
Dec. 31, 2022
USD ($)
|
Dec. 31, 2021
USD ($)
|
Product Information [Line Items] |
|
|
|
|
|
|
|
Net loss |
|
$ 42,489
|
|
$ 315,159
|
|
|
|
Net cash (used in) provided by operating activities |
|
48,033
|
|
(246,908)
|
|
|
|
Net current liability |
|
703,705
|
|
|
|
|
|
Total equity |
|
$ 485,101
|
|
454,845
|
|
$ 435,343
|
$ 128,463
|
Value added tax description |
|
RMB 100,000
are exempted from VAT; and for the small-scale taxpayers with monthly sales of above RMB 100,000
|
|
|
|
|
|
Deferred revenue |
|
$ 194,357
|
|
178,976
|
|
|
|
Revenue |
|
$ 677,491
|
|
$ 412,653
|
|
|
|
Recognition of revenue, percentage |
|
43.00%
|
43.00%
|
|
|
|
|
Cash and cash equivalents rate |
|
100.00%
|
|
100.00%
|
|
|
|
Revenue, description of timing |
|
revenue increased by only 8% compared with the first half of 2022
|
revenue increased by only 8% compared with the first half of 2022
|
|
|
|
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | No Customer [Member] |
|
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
|
Concentration of credit risk |
|
10.00%
|
10.00%
|
10.00%
|
|
|
|
Maximum [Member] |
|
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
|
Tax rate |
|
1.00%
|
1.00%
|
|
|
|
|
Minimum [Member] |
|
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
|
Tax rate |
|
3.00%
|
3.00%
|
|
|
|
|
Valued Added Tax [Member] |
|
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
|
Revenue | ¥ |
¥ 100,000
|
|
|
|
|
|
|
VAT rate description |
VAT small-scale
taxpayers are subject to a VAT rate of 3%
|
3% to 1%
|
3% to 1%
|
|
|
|
|
Tax rate for assessable income |
|
3.00%
|
3.00%
|
|
|
|
|
Income tax percentage, small-scale taxpayers |
|
6.00%
|
6.00%
|
|
|
|
|
Income tax percentage, exempt from VAT payments |
|
1.00%
|
1.00%
|
3.00%
|
|
|
|
Valued Added Tax [Member] | Maximum [Member] |
|
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
|
VAT monthly small scale | ¥ |
|
|
¥ 100,000
|
|
|
|
|
Valued Added Tax [Member] | Minimum [Member] |
|
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
|
VAT monthly small scale | ¥ |
|
|
¥ 100,000
|
|
¥ 150,000
|
|
|
Conference and exhibition planning [Member] |
|
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
|
Revenue |
|
$ 288,285
|
|
$ 96,686
|
|
|
|
Recognition of revenue, percentage |
|
45.00%
|
45.00%
|
43.00%
|
|
|
|
Consulting Service [Member] |
|
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
|
Revenue |
|
$ 1,499
|
|
$ 18,248
|
|
|
|
Recognition of revenue, percentage |
|
0.22%
|
0.22%
|
4.00%
|
|
|
|
Human Resource Outsourcing [Member] |
|
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
|
Revenue |
|
$ 197,913
|
|
$ 24.63
|
|
|
|
Recognition of revenue, percentage |
|
29.00%
|
29.00%
|
0.006%
|
|
|
|
Financial Support, Capital Contributions [Member] |
|
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
|
Revenue |
|
$ 232,304
|
|
|
|
|
|
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SCHEDULE OF LEASEHOLD IMPROVEMENTS AND EQUIPMENT (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Property, Plant and Equipment [Abstract] |
|
|
Furniture and education equipment |
$ 21,828
|
$ 22,917
|
Computer equipment and software |
65,005
|
68,248
|
Leasehold improvements |
69,662
|
73,135
|
Leasehold improvement and equipment, gross |
156,495
|
164,300
|
Less: accumulated depreciation |
(144,758)
|
(147,929)
|
Leasehold improvement and equipment, net |
$ 11,737
|
$ 16,371
|
X |
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SCHEDULE OF ACCOUNTS PAYABLE, OTHER PAYABLES AND ACCRUALS (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Payables and Accruals [Abstract] |
|
|
|
Accounts payable |
[1] |
$ 149,805
|
$ 136,302
|
Accrued payroll and welfare payable |
|
74,368
|
85,229
|
VAT and other taxes payable |
|
26,837
|
14,067
|
Others |
[2] |
221,532
|
132,138
|
Total other payables and accruals |
|
$ 472,542
|
$ 367,736
|
|
|
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v3.23.3
SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATES (Details) - USD ($)
|
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Income Tax Disclosure [Abstract] |
|
|
Loss before tax |
$ (27,019)
|
$ (313,789)
|
Tax (credit) calculated at statutory tax rate (25%) |
(6,754)
|
(78,447)
|
Valuation allowance |
22,224
|
79,817
|
Total income taxes |
$ 15,470
|
$ 1,370
|
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SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER LONG-TERM NON -CANCELABLE OPERATING LEASES (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Leases [Abstract] |
|
|
Within 1 year |
$ 222,921
|
$ 235,961
|
After 1 year but within 5 years |
231,227
|
343,465
|
Total lease payments |
454,148
|
579,426
|
Less: imputed interest |
(22,720)
|
(33,681)
|
Total lease obligations |
431,428
|
545,745
|
Less: current obligations |
(206,867)
|
(214,758)
|
Long-term lease obligations |
$ 224,561
|
$ 330,987
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v3.23.3
SCHEDULE OF AMOUNT DUE TO RELATED PARTIES (Details) - USD ($)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Related Party Transaction [Line Items] |
|
|
|
|
Total |
|
$ 922,919
|
|
$ 704,980
|
Cash advance from related parties |
|
232,304
|
$ 185,119
|
|
Repayment to related parties |
|
$ 313,289
|
|
|
Junze Zhang [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Relationship |
|
Shareholder and director of the Company
|
|
Shareholder and director of the Company
|
Total |
|
$ 916,865
|
|
$ 698,624
|
Cash advance from related parties |
|
$ 232,304
|
180,151
|
|
Xinwen Yang [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Relationship |
|
Director of the SDYL
|
|
Director of the SDYL
|
Total |
|
|
|
|
Cash advance from related parties |
|
|
4,968
|
|
Repayment to related parties |
[1] |
$ 164,867
|
|
|
Qing Zuo [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Relationship |
|
Chairman of the Board of ZDSE since December 20, 2018
|
|
Chairman of the Board of ZDSE since December 20, 2018
|
Total |
|
$ 6,054
|
|
$ 6,356
|
Cash advance from related parties |
|
|
|
|
Songlin Zhu [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Repayment to related parties |
[2] |
109,218
|
|
|
Zheng Pei [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Repayment to related parties |
[3] |
$ 39,204
|
|
|
|
|
X |
- DefinitionAmount of liabilities classified as other, due within one year or the normal operating cycle, if longer.
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v3.23.3
RESERVES (Details Narrative)
|
6 Months Ended |
Jun. 30, 2023 |
PRC's Foreign Investment Enterprises [Member] |
|
Legal reserves percentage description |
Pursuant
to the laws applicable to the PRC’s Foreign Investment Enterprises, the Company must make appropriations from after-tax profit
to non-distributable reserve funds. Subject to certain cumulative limits, the general reserve requires annual appropriations of 10% of
after-tax profits as determined under the PRC laws and regulations at each year-end until the balance reaches 50% of the PRC entity registered
capital; the other reserve appropriations are at the Company’s discretion
|
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Huahui Education (CE) (USOTC:HHEGF)
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