v3.21.2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Unaudited)
REVENUE, NET	$ 97,651	$ 542,900	$ 565,824	$ 942,965
Cost of revenue	(81,348)	(271,443)	(407,903)	(604,566)
Gross profit	16,303	271,457	157,921	338,399
Operating expenses:
General and administrative expenses	(10,803)	(8,630)	(30,129)	(32,220)
Total operating expenses	(10,803)	(8,630)	(30,129)	(32,220)
INCOME BEFORE INCOME TAXES	5,500	262,827	127,792	306,179
Income tax expenses	(295)	(22,312)	(9,723)	(21,674)
NET INCOME	5,205	240,515	118,069	284,505
Other comprehensive income (loss):
- Foreign currency adjustment income (loss)	(2,584)	326	(9,229)	(16,025)
COMPREHENSIVE INCOME	$ 2,621	$ 240,841	$ 108,840	$ 268,480
Net income per share - Basic and Diluted	$ 0.00	$ 0.02	$ 0.01	$ 0.03
Weighted average common shares outstanding - Basic and Diluted
- Basic and Diluted	8,099,119	10,161,039	9,568,350	10,161,039

The aggregate cost of goods produced and sold and services rendered during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.2)
-URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Fovea Jewelry Holdings Ltd. 10-Q