v2.4.0.8

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:
Net loss	$ (610,838)	$ (472,520)
Adjustments to reconcile net loss to net cash provided by/(used in) operating activities:
Depreciation	101,875	125,429
Amortization of intangible assets	2,755	1,303
Changes in current assets and liabilities:
Inventories	15,966	(8,577)
Other current assets	(40,131)	18,855
Other current liabilities	110,926	105,928
Unearned income	(137,348)	(111,003)
Net cash used in operating activities	(556,795)	(340,585)
Cash flows from investing activities:
Cash paid to purchase property, plant and equipment	(12,640)	(26,757)
Advance payment for leasehold improvements	(37,976)	(47,025)
Net cash used in investing activities	(50,616)	(73,782)
Cash flows from financing activities:
Loan to an owner	(69,206)	(176,712)
Collection from an owner	648,611	414,054
Due to an owner	11,235	10,973
Due to third parties	49,201	0
Net cash provided by financing activities	639,841	248,315
Effect of foreign exchange rate on cash	(16,259)	853
Net change in cash	16,171	(165,199)
Cash at beginning of year	28,920	190,290
Cash at end of the period	45,091	25,091
Supplemental cash flow information
Interest paid	0	0
Income taxes paid	0	0
Noncash investing and financing activities:
Acquisition of property, plant and equipment included in other current liabilities	$ 0	$ 0

The amount paid in advance for leasehold improvements.

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The effect of exchange rate changes on cash balances in continuing operations held in foreign currencies.

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The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.

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The increase (decrease) during the reporting period in other current operating assets not separately disclosed in the statement of cash flows.

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The amount of cash paid for interest during the period.

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Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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