| Schedule of Carrying Value of the Assets and Liabilities and Consolidated Statements of Operations |
The
following table summarizes the carrying value of the assets and liabilities of BEH at March 31, 2024.
| | |
As of
March 31,
2024 | |
| ASSETS | |
| |
| CURRENT ASSETS | |
| |
| Cash and equivalents | |
$ | 114 | |
| Accounts receivable, net | |
| 43,164 | |
| Other receivables | |
| 877,749 | |
| Prepaid expenses | |
| 52,419 | |
| Security deposit | |
| 5,364 | |
| Inventory, net | |
| 184,590 | |
| Property and equipment, net | |
| 92,274 | |
| ROU, Net | |
| 112,213 | |
| TOTAL ASSETS | |
$ | 1,367,887 | |
| | |
| | |
| LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
| | |
| CURRENT LIABILITIES | |
| | |
| Bank overdraft | |
$ | 2,532 | |
| Accounts payable | |
| 183,170 | |
| Taxes payable | |
| 14,515 | |
| Accrued liabilities and other payables | |
| 841,390 | |
| Accrued interest on government loans | |
| 13,603 | |
| Finance lease liabilities | |
| 2,694 | |
| Operating lease liability | |
| 50,331 | |
| Loan from officer | |
| 29,000 | |
| Finance lease liabilities | |
| 695 | |
| Operating lease liability | |
| 61,996 | |
| Government loans payable | |
| 145,714 | |
| TOTAL LIABILITIES | |
$ | 1,345,640 | |
| Net Assets | |
| 22,248 | |
| Consideration | |
| 400,000 | |
| Gain on disposal | |
$ | 377,752 | |
The
following table presents the components of discontinued operations reported in the consolidated statements of operations:
| | |
For the
Year
Ended
December 31,
2024 | |
| | |
| |
| Revenue, Net | |
$ | 153,865 | |
| Cost of Revenues | |
| 76,592 | |
| Gross Profit | |
| 77,273 | |
| Operating Expenses | |
| 192,652 | |
| | |
| | |
| Loss from Operations | |
| (115,379 | ) |
| Other Income (Expenses) | |
| | |
| Interest expense | |
| (4,154 | ) |
| Other expenses | |
| (1,294 | ) |
| | |
| | |
| Total Other Expenses | |
| (5,448 | ) |
| Loss Before Income Taxes | |
| (120,827 | ) |
| Income Tax Expense | |
| - | |
| Net Loss from Discontinued Operations | |
$ | (120,827 | ) |
|