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Table of Contents
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 10-Q
☒ |
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For the quarterly period ended March 31, 2023
☐ |
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For the transition period from _______________
to _______________.
Commission file number: 000-55053
![](https://www.sec.gov/Archives/edgar/data/1586495/000168316823006990/image_001.jpg)
LEET TECHNOLOGY INC.
(Exact name of registrant as specified in its charter)
Delaware |
|
46-3590850 |
(State or other jurisdiction of
incorporation or organization) |
|
(I.R.S. Employer
Identification No.) |
805, 8th Floor, Menara Mutiara Majestic,
Jalan Othman, Petaling Jaya 46000, Selangor, Malaysia
(Address of principal executive offices) (zip code)
+603 7783 1636
(Registrant’s telephone number, including
area code)
Securities registered pursuant to Section 12(b) of the Act:
Title of each class |
|
Trading Symbol(s) |
|
Name of each exchange on which registered |
None |
|
None |
|
None |
Securities registered pursuant to Section 12(g)
of the Act:
Common Stock Par value, $0.0001
Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days.
Yes ☒ No ☐
Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).
Yes ☒ No ☐
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”
and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer |
☐ |
Accelerated filer |
☐ |
Non-accelerated filer |
☒ |
Smaller reporting company |
☒ |
|
|
Emerging growth company |
☒ |
If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act.
Indicate by check mark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Exchange Act).
Yes ☐ No ☒
Indicate the number of shares outstanding of
each of the registrant’s classes of common stock, as of the latest practicable date. As of October 3, 2023, there were 151,096,262
shares of common stock, $0.0001 par value, issued and outstanding, and 6,898,256 issues of preferred stock issued and outstanding,
par value $0.0001.
LEET TECHNOLOGY INC.
TABLE OF CONTENTS
PART I – FINANCIAL INFORMATION
ITEM 1 Financial Statements
LEET TECHNOLOGY INC.
INDEX TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
LEET TECHNOLOGY INC.
CONDENSED CONSOLIDATED BALANCE SHEETS
(Unaudited)
| |
| | | |
| | |
| |
(Unaudited) | | |
| |
| |
March 31, 2023 | | |
December 31, 2022 | |
ASSETS | |
| | | |
| | |
Current asset: | |
| | | |
| | |
Cash | |
$ | 67,900 | | |
$ | 36,808 | |
Accounts receivable | |
| 29,189 | | |
| 156,585 | |
Deposit and other receivables | |
| 21,816 | | |
| 11,712 | |
Total current assets | |
| 118,905 | | |
| 205,105 | |
| |
| | | |
| | |
Non-current asset: | |
| | | |
| | |
Plant and equipment, net | |
| 122,379 | | |
| 123,458 | |
Right of use assets | |
| 5,974 | | |
| 9,046 | |
Total non-current assets | |
| 128,353 | | |
| 132,504 | |
| |
| | | |
| | |
TOTAL ASSETS | |
$ | 247,258 | | |
$ | 337,609 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 513,947 | | |
$ | 530,198 | |
Accrued liabilities and other payables | |
| 413,317 | | |
| 379,872 | |
Accrued compensation payable to officers and directors | |
| 419,721 | | |
| 413,443 | |
Contract liability | |
| 240,313 | | |
| 270,795 | |
Amounts due to related parties | |
| 1,591,780 | | |
| 1,157,166 | |
Convertible promissory note | |
| 101,518 | | |
| 99,624 | |
Operating lease liabilities | |
| 5,974 | | |
| 9,046 | |
| |
| | | |
| | |
Total current liabilities | |
| 3,286,570 | | |
| 2,860,144 | |
| |
| | | |
| | |
TOTAL LIABILITIES | |
| 3,286,570 | | |
| 2,860,144 | |
| |
| | | |
| | |
Commitments and contingencies | |
| – | | |
| – | |
| |
| | | |
| | |
MEZZANINE EQUITY | |
| | | |
| | |
Series B Convertible Preferred Stock, 10,000,000
shares authorized, $0.0001
par value, 5,898,256
and 5,898,256
issued and outstanding as of March 31, 2023 and December 31, 2022 respectively | |
| 5,379,209 | | |
| 5,284,837 | |
| |
| | | |
| | |
STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
Preferred stock, 20,000,000 shares authorized, $0.0001 par value: Series A 1,000,000 authorized, issued and outstanding | |
| 100 | | |
| 100 | |
Common stock, $0.0001 par value; 10,000,000,000 shares authorized; 151,896,262 and 152,899,640 shares issued and outstanding as of March 31, 2023 and December 31, 2022, respectively | |
| 15,190 | | |
| 15,290 | |
Common stock to be cancelled | |
| – | | |
| (100 | ) |
Additional paid-in capital | |
| 2,773,001 | | |
| 2,773,001 | |
Accumulated other comprehensive income (loss) | |
| (20,137 | ) | |
| (14,021 | ) |
Accumulated losses | |
| (11,179,360 | ) | |
| (10,578,195 | ) |
Total stockholders’ deficit attributable to the Company | |
| (8,411,206 | ) | |
| (7,803,925 | ) |
Non-controlling interest | |
| (7,315 | ) | |
| (3,447 | ) |
Total stockholders’ deficit | |
| (8,418,521 | ) | |
| (7,807,372 | ) |
| |
| | | |
| | |
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
$ | 247,258 | | |
$ | 337,609 | |
See accompanying notes to these unaudited condensed
consolidated financial statements.
LEET TECHNOLOGY INC.
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
AND COMPREHENSIVE LOSS
(Unaudited)
| |
| | | |
| | |
| |
Three Months Ended March 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Revenue | |
$ | 49,260 | | |
$ | 22,309 | |
| |
| | | |
| | |
Cost of revenue (includes related party
expenses, $88,322 and $151,850
for the 3 months ended March 31, 2023 and 2022, respectively) | |
| (145,085 | ) | |
| (154,196 | ) |
| |
| | | |
| | |
Gross loss | |
| (95,825 | ) | |
| (131,887 | ) |
| |
| | | |
| | |
Operating expenses: | |
| | | |
| | |
Research and development (includes related party expenses, $8,981 and $8,997 for the 3 months ended March 31, 2023 and 2022, respectively) | |
| (8,981 | ) | |
| (8,997 | ) |
General and administrative expenses (includes related party expenses, $37,618 and $41,745 for the 3 months ended March 31, 2023 and 2022, respectively) | |
| (375,330 | ) | |
| (517,608 | ) |
Total operating expenses | |
| (384,311 | ) | |
| (526,605 | ) |
| |
| | | |
| | |
Loss from operations | |
| (480,136 | ) | |
| (658,492 | ) |
| |
| | | |
| | |
Other income (expense): | |
| | | |
| | |
Interest income | |
| – | | |
| 77 | |
Interest expense | |
| (4,160 | ) | |
| – | |
Written off of accounts receivable | |
| (33,286 | ) | |
| – | |
Foreign exchange loss | |
| 5,916 | | |
| – | |
Cybersecurity service income | |
| 480 | | |
| – | |
Sundry income | |
| 365 | | |
| – | |
Total other income (expense) | |
| (30,685 | ) | |
| 77 | |
| |
| | | |
| | |
| |
| | | |
| | |
Income tax expense | |
| – | | |
| – | |
| |
| | | |
| | |
NET LOSS | |
| (510,821 | ) | |
| (658,415 | ) |
NET LOSS ATTRIBUTABLE TO NON-CONTROLLING INTEREST | |
| (4,028 | ) | |
| – | |
NET LOSS ATTRIBUTABLE TO THE COMPANY | |
| (506,793 | ) | |
| (658,415 | ) |
| |
| | | |
| | |
Other comprehensive income: | |
| | | |
| | |
Foreign currency translation income | |
| (5,956 | ) | |
| 33,249 | |
| |
| | | |
| | |
COMPREHENSIVE LOSS | |
$ | (516,777 | ) | |
$ | (625,166 | ) |
| |
| | | |
| | |
Loss per share attribute to the company's shareholders: | |
| | | |
| | |
Loss per common share, basic and diluted | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
| |
| | | |
| | |
Weighted average number of common shares outstanding, basic and diluted | |
| 152,386,802 | | |
| 152,899,640 | |
See accompanying notes to these unaudited condensed
consolidated financial statements.
LEET TECHNOLOGY INC.
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES
IN STOCKHOLDERS’ DEFICIT
(Unaudited)
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| |
Series A
Preferred stock | | |
Common stock | | |
Stock to be cancelled | | |
Additional | | |
Accumulated
other | | |
| | |
Non- | | |
Total | |
| |
No. of | | |
| | |
No. of | | |
| | |
No. of | | |
| | |
paid-in | | |
comprehensive | | |
Accumulated | | |
controlling | | |
stockholders’ | |
| |
shares | | |
Amount | | |
shares | | |
Amount | | |
shares | | |
Amount | | |
capital | | |
loss | | |
losses | | |
interests | | |
deficit | |
Balance as of January 1, 2022 | |
1,000,000 | | |
$ | 100 | | |
152,899,640 | | |
$ | 15,290 | | |
– | | |
$ | – | | |
$ | 3,062,662 | | |
$ | (12,530 | ) | |
$ | (7,834,706 | ) | |
$ | – | | |
$ | (4,769,184 | ) |
Foreign currency translation adjustment | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
| – | | |
| 33,249 | | |
| – | | |
| – | | |
| 33,249 | |
Net loss for the period | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
| – | | |
| – | | |
| (658,415 | ) | |
| – | | |
| (658,415 | ) |
Balance as of March 31, 2022 | |
1,000,000 | | |
$ | 100 | | |
152,899,640 | | |
$ | 15,290 | | |
– | | |
$ | – | | |
$ | 3,062,662 | | |
$ | 20,719 | | |
$ | (8,493,121 | ) | |
$ | – | | |
$ | (5,394,350 | ) |
| |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance as of January 1, 2023 | |
1,000,000 | | |
$ | 100 | | |
152,899,640 | | |
$ | 15,290 | | |
1,003,378 | | |
$ | (100 | ) | |
$ | 2,773,001 | | |
$ | (14,021 | ) | |
$ | (10,578,195 | ) | |
$ | (3,447 | ) | |
$ | (7,807,372 | ) |
Dividend | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
| – | | |
| – | | |
| (94,372 | ) | |
| – | | |
| (94,372 | ) |
Cancellation of shares | |
– | | |
| – | | |
(1,003,378 | ) | |
| (100 | ) | |
(1,003,378 | ) | |
| 100 | | |
| | | |
| – | | |
| – | | |
| – | | |
| – | |
Foreign currency translation adjustment | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
| – | | |
| (6,116 | ) | |
| – | | |
| 160 | | |
| (5,956 | ) |
Net loss for the period | |
– | | |
| – | | |
– | | |
| – | | |
– | | |
| – | | |
| – | | |
| – | | |
| (506,793 | ) | |
| (4,028 | ) | |
| (510,821 | ) |
Balance as of March 31, 2023 | |
1,000,000 | | |
$ | 100 | | |
151,896,262 | | |
$ | 15,190 | | |
– | | |
$ | – | | |
$ | 2,773,001 | | |
$ | (20,137 | ) | |
$ | (11,179,360 | ) | |
$ | (7,315 | ) | |
$ | (8,418,521 | ) |
See accompanying notes to unaudited condensed consolidated
financial statements.
LEET TECHNOLOGY INC.
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
| |
| | |
| |
| |
Three months ended March 31, | |
| |
2023 | | |
2022 | |
Cash flows from operating activities: | |
| | | |
| | |
Net loss | |
$ | (510,821 | ) | |
$ | (658,415 | ) |
Adjustments to reconcile net loss to net cash used in operating activities | |
| | | |
| | |
Depreciation on plant and equipment | |
| 3,008 | | |
| 8,680 | |
Amortization of debt discount | |
| 1,894 | | |
| – | |
Amortization non-cash financing cost | |
| 2,266 | | |
| – | |
Written off of accounts receivable | |
| 33,286 | | |
| – | |
Right of use amortization | |
| 3,081 | | |
| 1,265 | |
| |
| | | |
| | |
Change in operating assets and liabilities: | |
| | | |
| | |
Accounts receivable | |
| 94,020 | | |
| (13,406 | ) |
Deposit and other receivables | |
| (10,170 | ) | |
| (3,209 | ) |
Accounts payable | |
| (15,561 | ) | |
| 3,907 | |
Accrued liabilities and other payables | |
| 31,529 | | |
| 35,493 | |
Accrued compensation payable to officers and directors | |
| 6,669 | | |
| 27,209 | |
Contract liability | |
| (30,419 | ) | |
| 262 | |
Operating lease liabilities | |
| (3,081 | ) | |
| (1,254 | ) |
Net cash used in operating activities | |
| (394,299 | ) | |
| (599,468 | ) |
| |
| | | |
| | |
Cash flows from investing activities: | |
| | | |
| | |
Purchase of plant and equipment | |
| (2,029 | ) | |
| (5,572 | ) |
Capitalization of development costs | |
| – | | |
| (66,679 | ) |
Net cash used in investing activities | |
| (2,029 | ) | |
| (72,251 | ) |
| |
| | | |
| | |
Cash flows from financing activities: | |
| | | |
| | |
Advances from related parties | |
| 436,553 | | |
| 655,105 | |
Net cash provided by financing activities | |
| 436,553 | | |
| 655,105 | |
| |
| | | |
| | |
Effect on exchange rate change on cash | |
| (9,133 | ) | |
| 8,388 | |
| |
| | | |
| | |
Net increase (decrease) in cash | |
| 31,092 | | |
| (8,226 | ) |
| |
| | | |
| | |
CASH, BEGINNING OF PERIOD | |
| 36,808 | | |
| 23,192 | |
| |
| | | |
| | |
CASH, END OF PERIOD | |
$ | 67,900 | | |
$ | 14,966 | |
| |
| | | |
| | |
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION | |
| | | |
| | |
Cash paid for tax | |
$ | – | | |
$ | – | |
Cash paid for interest | |
$ | – | | |
$ | – | |
See accompanying notes to unaudited condensed consolidated
financial statements.
LEET TECHNOLOGY INC.
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
STATEMENTS
(Unaudited)
1. |
DESCRIPTION OF BUSINESS AND ORGANIZATION |
Leet Technology Inc. (formerly Blow &
Drive Interlock Corporation (“BDIC”)) (“the Company” or “LTES”) was incorporated on July 2, 2013
under the laws of the State of Delaware. The Company currently operates an eSports platform in Malaysia.
On October 2, 2020, The Doheny Group, LLC, the
former shareholder of the Company, agreed to sell its 110,617,521 shares of common stock of BDIC and 1,000,000 shares of Series A Preferred
Stock pursuant to the terms of a Stock Purchase Agreement (the “Agreement”) to Mr. Dai Song. The shares represent approximately
84.83%, which is 130,397,289 shares of the issued and outstanding shares of the Company’s common stock, 100% of issued and outstanding
Series A Preferred Stock, and 91.41% of the voting power of all securities of the Company, which resulted in a change in control of BDIC.
In addition, under the Agreement, BDIC has agreed to sell its current assets and operations to a private company in exchange for the private
company assuming all of its liabilities at closing. As of this date, the Company effectively became a shell Company through the date of
the reverse recapitalization with BDIC.
On November 18, 2020, the Company executed a Share
Exchange Agreement (the “Share Exchange Agreement”) with Leet Technology Limited (“LTL”) and its shareholders.
Pursuant to the Share Exchange Agreement, the shareholders of LTL agreed to sell its aggregate of 10,000 ordinary shares representing
100% of the issued and outstanding ordinary shares of LTL. As consideration, the shareholders of LTL were received 10,000,000 shares of
the Company’s common stock.
Because the Company was a shell company, LTL will
comprise the ongoing operations of the combined entity and its senior management will serve as the senior management of the combined entity,
LTL is deemed to be the accounting acquirer for accounting purposes. The transaction will be treated as a recapitalization of the Company.
Accordingly, the consolidated assets, liabilities and results of operations of the Company will become the historical financial statements
of LTL, and the Company’s assets, liabilities and results of operations will be consolidated with LTL beginning on the acquisition
date. LTL was the legal acquiree but deemed to be the accounting acquirer. The Company was the legal acquirer but deemed to be the accounting
acquiree in the reverse merger. The historical financial statements prior to the acquisition are those of the accounting acquirer (LTL).
On August 23, 2021, the Company was approved to
change its current name to Leet Technology Inc. and the trading symbol of LTES.
On February 15, 2022, Leet Entertainment Group
Limited transferred all 1,000 ordinary shares of Leet Entertainment Sdn. Bhd to the Company at part of the Company’s plans to restructure
and simplify the corporate structure.
On April 4, 2022, the Company sold all its 10,000
shares in Leet Technology Limited, with its wholly owned subsidiary Leet Entertainment Group Limited, to Mr. Song, the majority shareholder
of the Company, for $10,000 as part of its plans to restructure and simplify the corporate structure. With the completion of this corporate
restructure, the Company shall henceforth only have one wholly owned Malaysian subsidiary, Leet Entertainment Sdn Bhd. Prior to the corporate
restructure, Leet Entertainment Group Limited, a wholly owned subsidiary of Leet Technology Limited, transferred all its assets, liabilities,
and business operations to Leet Entertainment Sdn Bhd with the approval by the board of directors. There were no changes to the main business
activities of the Company as a result of these transactions.
On December 13, 2021, LEET Inc. was incorporated
under the laws of British Virgins Islands (BVI). On July 22, 2022, the Board of Directors of the Company approved and authorized the Company
to purchase all of Mr. Song's shares in LEET Inc. for a cash consideration of $1. As of July 26, 2022, LEET Inc. became a wholly owned
subsidiary of the Company.
On December 1, 2022, the Company acquired Leet
Technology (BD) Ltd. as its direct majority-owned subsidiary from Kamal Hamidon Mohamed Ali, the Company’s Chief Financial Officer.
Pursuant to the Instrument of Transfer of Shares, a total of 3900 Ordinary Shares of Leet Technology
(BD) Ltd. representing 80% of the total issued and outstanding Ordinary Shares was transferred to the Company.
On January 11, 2023, the Company completed its
merger (the “Merger) with Leet Inc. a company incorporated under the laws of the BVI (“LEET BVI”), with LEET BVI continuing
as the surviving company. The Merger was completed pursuant to an Agreement and Plan of Merger (the “Merger Agreement”), dated
January 5, 2023, by and between LEET BVI and the Company. The Merger Agreement contains customary representations and warranties by each
of LEET BVI and the Company. The Merger Agreement also contains customary covenants, including, among others, covenants relating to the
operation of each of LEET BVI’s and the Company’s businesses during the period prior to the closing of the Merger.
Pursuant to the Merger Agreement, LEET BVI and
the Company caused the Merger to be consummated by filing a certificate of merger (the “Certificate of Merger”) with the Secretary
of State of the State of Delaware on January 11, 2023. The Merger became effective on January 11, 2023 (the “Effective Time”),
as agreed to by the parties and specified in the Certificate of Merger.
Pursuant to the Merger, upon completing the Corporate
Action with FINRA, each issued and outstanding share of the Company common stock/ preferred stock shall be transferred to Leet BVI and
converted into one new ordinary share (“Ordinary Share”) or preferred share (“Preferred Share”) of LEET BVI, as
the case may be. As a result, LEET BVI shall issue an aggregate of approximately 151,096,262 Ordinary Shares and 6,898,256 Preferred Shares
to former the Company shareholders. The LEET BVI Ordinary Shares issued and outstanding immediately prior to the Effective Time remained
outstanding upon the Effective Time and were unaffected by the Merger. As a result, immediately following the Merger, LEET BVI shall have
approximately 151,096,262 Ordinary Shares outstanding and 6,898,256 Preferred Shares outstanding.
Description of subsidiaries
Schedule of description of subsidiaries |
|
|
|
|
|
|
|
|
Name |
|
Place of incorporation
and kind of
legal entity |
|
Principal activities |
|
Particulars of registered/ paid up share
capital |
|
Effective interest
held |
|
|
|
|
|
|
|
|
|
Leet Entertainment Sdn. Bhd. |
|
Malaysia |
|
Provision of information technology and mobile application development and digital content publishing service |
|
1,000 ordinary shares at par value of MYR1 |
|
100% |
|
|
|
|
|
|
|
|
|
LEET Inc. |
|
BVI |
|
Investment holding |
|
1 ordinary share at par value of US$1 |
|
100% |
|
|
|
|
|
|
|
|
|
Leet Technology (BD) Ltd. |
|
Bangladesh |
|
Provision of information technology and mobile application development and digital content publishing service |
|
100,000 ordinary shares at par value of Taka 100 |
|
80% |
The Company and its subsidiaries are hereinafter
referred to as (the “Company”).
2. |
LIQUIDITY GOING CONCERN UNCERTAINTIES |
The accompanying unaudited condensed consolidated
financial statements of the Company have been prepared assuming the Company will continue as a going concern. The going concern basis
of presentation assumes that the Company will continue in operation one year after the date these condensed consolidated financial statements
are issued and will be able to realize its assets and discharge its liabilities and commitments in the normal course of business.
The Company has determined that certain factors
raise substantial doubt about its ability to continue as a going concern for a least one year from the date of issuance of these unaudited
condensed consolidated financial statements.
As of March 31, 2023, the Company had $67,900
in cash, working capital deficit of $3,167,665 and accumulated deficit of $11,179,360. The Company incurred a continuous net loss of $510,821
during the three months ended March 31, 2023. The Company believes that its current level of cash is not sufficient to fund its operations
and obligations without additional financing. In addition, with respect to the ongoing and evolving coronavirus (COVID-19) outbreak, which
was designated as a pandemic by the World Health Organization on March 11, 2020, the outbreak has caused substantial disruption in international
economies and global trades and if repercussions of the outbreak are prolonged, could have a significant adverse impact on the Company’s
business.
The continuation of the Company as a going concern
through the next twelve months is dependent upon the continued financial support from its stockholders and related parties. The Company
is currently pursuing additional financing for its operations. However, there is no assurance that the Company will be successful in securing
sufficient funds to sustain the operations for one year from the date of the filing of the unaudited condensed consolidated financial
statements.
These and other factors raise substantial doubt
about the Company’s ability to continue as a going concern. These unaudited condensed consolidated financial statements do not include
any adjustments to reflect the possible future effects on the recoverability and classification of assets and liabilities that may result
in the Company not being able to continue as a going concern.
3. |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
The accompanying unaudited condensed consolidated
financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the
accompanying unaudited condensed consolidated financial statements and notes.
The accompanying unaudited condensed consolidated
financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States
(“US GAAP”) for interim financial reporting, and in accordance with instructions for Form 10-Q and Article 8 of Regulation
S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete
financial statements. In the opinion of management, the unaudited condensed consolidated financial statements contained in this report
reflect all adjustments that are normal and recurring in nature and considered necessary for a fair presentation of the financial position
and the results of operations for the interim periods presented. The year-end balance sheet data was derived from audited financial statements
but does not include all disclosures required by US GAAP. The results of operations for the interim period are not necessarily indicative
of the results expected for the full year. These unaudited condensed consolidated financial statements, footnote disclosures and other
information should be read in conjunction with the financial statements and the notes thereto included in the Company’s Annual Report
on Form 10-K for the year ended December 31, 2022.
Use of estimates and assumptions |
In preparing these unaudited condensed consolidated
financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements during the period reported. Actual results may differ from
these estimates.
The unaudited condensed consolidated financial
statements include the financial statements of the Company and its subsidiaries. All inter-company balances and transactions within the
Company have been eliminated upon consolidation.
Cash represent cash on hand, demand deposits placed
with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the
purchase date of such investments.
Accounts receivable are recorded in accordance
with Accounting Standards Codification (“ASC”) 310, “Receivables.” Accounts receivable are recorded at the invoiced
amount and do not bear interest, which are due within contractual payment terms, generally 30 to 90 days from completion of service. Credit
is extended based on evaluation of a customer's financial condition, the customer creditworthiness and their payment history. Accounts
receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified
amount are reviewed individually for collectability. At the end of each quarter, the Company specifically evaluates individual customer’s
financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables.
The Company will consider the allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to
make required payments. For the receivables that are past due or not being paid according to payment terms, the appropriate actions are
taken to exhaust all means of collection, including seeking legal resolution in a court of law. The Company does not have any off-balance-sheet
credit exposure related to its customers. As of March 31, 2023 and December 31, 2022, there were no allowance for doubtful accounts.
Plant and equipment are stated at historical cost
less accumulated depreciation. Leasehold improvements are amortized over the lessor of the based term of the lease or 5 years of the leasehold
improvement. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they
become fully operational and after taking into account their estimated residual values:
Schedule of useful lives of plant and equipment |
|
|
|
|
Expected useful lives |
Computer and
equipment |
|
5 years |
Furniture and fixtures |
|
5 years |
Expenditures for repairs and maintenance are expensed
as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any
resulting gain or loss is recognized in the results of operations.
Research and development costs |
Research and development costs are expensed as
incurred and consist of development work associated with our existing technology, customer solutions and processes. Our research and development
expenses relate primarily to payroll costs for personnel, costs associated with various projects, including testing, development and other
related expenses.
Impairment of long-lived assets |
In accordance with the provisions of ASC Topic
360, “Impairment or Disposal of Long-Lived Assets”, all long-lived assets such as plant and equipment, intangible assets,
and right of use (“ROU”) assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison
of the carrying amount of an asset to its estimated future undiscounted cash flows expected to be generated by the asset. If such assets
are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed
the fair value of the assets. There was no impairment charge for the three months ended March 31, 2023 and 2022.
Contract liability
Billing practices for the Company’s contracts
are governed by the contract terms of each project. Billings do not necessarily correlate with revenues recognized. The Company records
contract liabilities to account for these differences in timing.
The contract liability, represents the Company’s
obligation to transfer goods or services to a customer for which the Company has been paid by the customer or for which the Company is
obligated to perform under the contract. Revenue for future services reflected in this account are recognized, and the liability is reduced,
as the Company subsequently satisfies the performance obligation under the contract.
The revenue of the Company is currently generated
from the provision of white label solutions and esports event management and team services. The Company recognizes revenue in accordance
with Accounting Standards Codification (“ASC”) Topic 606 – Revenue from Contracts with Customers (“ASC
606”) when control of a product or service is transferred to a customer.
Under ASC 606, a performance obligation is a promise
within a contract to transfer a distinct good or service, or a series of distinct goods and services, to a customer. Revenue is recognized
when performance obligations are satisfied, and the customer obtains control of promised goods or services. The amount of revenue recognized
reflects the consideration to which the Company expects to be entitled to receive in exchange for goods or services. Under the standard,
a contract’s transaction price is allocated to each distinct performance obligation. To determine revenue recognition for arrangements
that the Company determines are within the scope of ASC 606, the Company performs the following five steps:
|
· |
identify the contract with a customer; |
|
· |
identify the performance obligations in the contract; |
|
· |
determine the transaction price; |
|
· |
allocate the transaction price to performance obligations in the contract; and |
|
· |
recognize revenue as the performance obligation is satisfied. |
White Label Solutions Revenue
The Company derives revenue from the provision
of white label solutions. The Company offers white label, contracted licensed, solutions primarily to their information & communications
technology (“ICT”) partners. The Company engages its ICT partners to utilize its Matchroom.net Platform. For customers who
have their own platforms and apps being used, the Company will customize the design of Matchroom.net to meet the customer’s need
and integrate, a customized solution into the customer’s system. The Matchroom.net platform and software solution is customizable
to the specific needs of each customer and can be integrated across multiple platforms. On average it will take the Company three months
to complete the customization of the platform for a customers use.
The Company’s typical arrangement involves
customizing the Matchroom.net platform solution, which requires technical programming support to build out the platform to its customers
specifications. As a result, in analyzing the performance obligations being provided to the customer the Company considers the software
license and customization services as a single performance obligation as required by ASC 606. In carrying out the services under these
arrangements, the Company is often provided with upfront payment which is deferred and recognized into revenue over the duration of the
contract.
Esports Tournament Management and Team Services
Revenue
The Company derives revenue from esports tournament
management and team services. The Company offers tournament management services to their customers, whereby they are engaged to provide
the service of managing and hosting a tournament of the customer’s choice. The Company provides the required manpower and skills
to host and manage an esports tournament on their own Matchroom.net platform or on the platform of the customer. The hosting and management
of these tournaments on behalf of the customer is deemed to be one performance obligation and is met over the period of performance (couple
of days) in which the tournament is held.
The amount to be recognized as revenue equals
the predetermined event management fee as per the agreement in place between the Company and the customer. The Company fulfils its performance
obligation through the execution and completion of hosting the tournament, over the period of performance that being the multi-day tournament.
The amount per the contract is based on the needs of the customer and the required level of manpower or skills needed for the relevant
tournament.
Apart from hosting the tournaments of other customers,
the Company also hosts and managed their own internally held tournaments. The Company will obtain sponsorship agreements with other third-party
entities whereby the Company commits to deliver certain sponsor and promotional services in exchange for consideration. Upon completion
of the tournament a work completion report will be generated and communicated to the customer. Revenue will be recording pro rata during
the duration of the tournament. The Company invoices its promotional partners based on the contracted services within the agreement.
Disaggregation of Revenue
The Company has disaggregated its revenue from
contracts with customers into categories based on the nature of the revenue. The following table presents the revenue streams by segments,
with the presentation revenue categories presented on the statements of operation for the periods indicated:
Schedule of disaggregated revenue | |
| | |
| |
| |
Three months ended March 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
White label solutions | |
$ | 32,453 | | |
$ | 17,373 | |
Esport tournament management and team services | |
| – | | |
| 3,314 | |
Matchroom Mini-app solutions | |
| 16,807 | | |
| 1,622 | |
| |
$ | 49,260 | | |
$ | 22,309 | |
Income
taxes
Income taxes are determined in accordance with
the provisions of ASC Topic 740, Income Taxes (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized
for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities
and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and
liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
ASC 740 prescribes a comprehensive model for how
companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to
be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely
than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be
measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the
tax authority assuming full knowledge of the position and relevant facts.
For the year ended December 31, 2022, the Company
incurred $20,000 tax penalties imposed by IRS for FY 2021 income tax return. For the three months ended March 31, 2023, the Company did
not have any interest and penalties associated with tax positions. As of March 31, 2023 and December 31, 2022, the Company did not have
any significant unrecognized uncertain tax positions.
The Company is subject to tax in local and foreign
jurisdiction. As a result of its business activities, the Company files tax returns that are subject to examination by the relevant tax
authorities.
Foreign currencies translation
Transactions denominated in currencies other than
the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency
using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the consolidated statement
of operations.
The reporting currency of the Company is
United States Dollar (“US$”) and the accompanying condensed consolidated financial statements have been expressed in
US$. The functional currencies of the Company’s operating subsidiaries are their local currencies Bangladeshi Taka (“TAKA”) and Malaysian Ringgit (“MYR”)). TAKA-denominated assets and
liabilities are translated into the United States Dollar using the exchange rate at the balance sheet date (0.0094
and 0.0097,
at March 31, 2023 and December 31, 2022, respectively), and revenue and expense accounts are translated using the weighted average
exchange rate in effect for the period (0.0096 for
the three months ended March 31, 2023). MYR-denominated assets and liabilities are translated into the United States Dollar using
the exchange rate at the balance sheet date (0.22672 and 0.22692,
at March 31, 2023 and December 31, 2022, respectively), and revenue and expense accounts are translated using the weighted average
exchange rate in effect for the period (0.22799
and 0.23868
for the three months ended March 31, 2023 and 2022, respectively).
Comprehensive income
ASC Topic 220, “Comprehensive Income”,
establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income
as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented
in the accompanying unaudited condensed consolidated statements of changes in stockholders’ deficit, consists of changes in unrealized
gains and losses on foreign currency translation. This comprehensive income is not included in the computation of income tax expense or
benefit.
Retirement plan costs
Contributions to retirement plans (which are defined
contribution plans) are charged to general and administrative expenses in the accompanying unaudited condensed consolidated statements
of operation as the related employee service is provided.
Leases
The Company accounts for leases in accordance
with Topic 842, “Leases” (“ASC 842”) and determines if an arrangement is a lease at inception. Operating leases
are included in operating ROU assets, other current liabilities, and operating lease liabilities in our unaudited condensed consolidated
balance sheets. Finance leases are included in property and equipment, other current liabilities, and other long-term liabilities in our
unaudited condensed consolidated balance sheets.
ROU assets represent the right to use an underlying
asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease
ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most
of the Company’s leases do not provide an implicit rate, the Company generally use the incremental borrowing rate based on the estimated
rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU
asset also includes any lease payments made and excludes lease incentives. The lease terms may include options to extend or terminate
the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line
basis over the lease term.
In accordance with the guidance in ASC 842, components
of a lease should be split into three categories: lease components (e.g. land, building, etc.), non-lease components (e.g. common area
maintenance, consumables, etc.), and non-components (e.g. property taxes, insurance, etc.). Subsequently, the fixed and in-substance fixed
contract consideration (including any related to non-components) must be allocated based on the respective relative fair values to the
lease components and non-lease components.
Net loss per share
The Company calculates net income or loss per
share in accordance with ASC Topic 260, “Earnings per Share.” Basic income or loss per share is computed by dividing the net
income or loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is the same as
basic net loss per share when their inclusion would have an anti-dilutive effect due to the continuing net losses. The following anti-dilutive
equity and debt securities were excluded from the computation of net loss per share.
Schedule of anti-dilutive equity and debt securities | |
| | |
| |
| |
As of | |
| |
March 31, 2023 | | |
December 31, 2022 | |
| |
| (Shares) | | |
| (Shares) | |
| |
| | | |
| | |
Convertible shares | |
| 58,982,560 | | |
| 58,982,560 | |
Contingencies
The Company follows the ASC 450-20 to report accounting
for contingencies. Certain conditions may exist as of the date the unaudited financial statements are issued, which may result in a loss
to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent
liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings
that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits
of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought
therein.
If the assessment of a contingency indicates that
it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would
be accrued in the Company’s unaudited condensed consolidated financial statements. If the assessment indicates that a potentially
material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent
liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally
not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon
information available at this time that any matters will have a material adverse effect on the Company’s financial position, results
of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s
business, financial position, and results of operations or cash flows.
Fair value of financial instruments
The Carrying amounts for cash, accounts receivable,
deposits receivable, accounts payable, accrued liabilities, and other payables approximate their fair value because of their short-term
maturity. The Company determined that the carrying amount of accrued compensation payable to officers and directors and amounts due to
related parties approximates fair value as these amounts are indicative of the amounts the company would expect to settle in current market
exchange.
Stock based compensation
The Company accounts for non-employee stock-based
compensation in accordance with the guidance of FASB ASC Topic 718, Compensation—Stock Compensation, which requires all share-based
payments to non-employees to be recognized in the financial statements based on their fair values. The fair value of the equity instrument
is charged directly to compensation expense and credited to additional paid-in capital.
Series B Convertible Preferred Stock
The Company accounts for the Series B Convertible
Preferred Stock in accordance with the guidance in ASC 480, Distinguishing Liabilities from Equity. Preferred stock subject to mandatory
redemption are classified as a liability instrument and are measured at fair value. Conditionally preferred stock (including preferred
stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of
uncertain events not solely within the Company’s control) are classified as temporary equity.
Recent accounting pronouncements
Accounting Standards Issued, Adopted
In June 2016, the FASB issued ASU No. 2016-13,
Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”).
This ASU requires measurement and recognition of expected credit losses for financial assets. ASU 2016-13 also requires new disclosures
for financial assets measured at amortized cost, loans, and available-for-sale debt securities. ASU 2016-13 is effective for the Company
beginning January 1, 2023. Adopting the standard did not have a material impact on the unaudited condensed consolidated financial statements.
From time
to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that are
adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of
recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations
upon adoption.
Plant and equipment
consisted of the following:
Schedule of plant and equipment | |
| | |
| |
| |
As of | |
| |
March 31, 2023 | | |
December 31, 2022 | |
| |
| | |
| |
Computer and equipment | |
$ | 141,306 | | |
$ | 139,407 | |
Furniture and fixtures | |
| 8,448 | | |
| 8,455 | |
Leasehold improvements | |
| 21,330 | | |
| 21,348 | |
| |
| 171,084 | | |
| 169,210 | |
Less: accumulated depreciation | |
| (48,705 | ) | |
| (45,752 | ) |
| |
$ | 122,379 | | |
$ | 123,458 | |
Depreciation expense for the three months ended
March 31, 2023 and 2022 were $3,008 and $8,680,
respectively.
The Company entered into an operating lease for
office premises. The lease term is fixed for 2 years. The Company adopted ASC 842, using the modified-retrospective approach as discussed
in Note 3, and as a result, recognized a right-of-use asset and a lease liability. The Company uses 1.75% rate to determine the present
value of the lease payments.
The Company excludes short-term leases (those
with lease terms of less than one year at inception) from the measurement of lease liabilities or right-of-use assets.
The consolidated balance sheet allocation of assets
and liabilities related to operating lease is as follows:
Schedule of lease allocation of assets and liabilities | |
| |
| | |
| |
| |
Consolidated Balance | |
As of | |
| |
Sheets Caption | |
March 31, 2023 | | |
December 31, 2022 | |
| |
| |
| | |
| |
Assets | |
Operating lease right-of-use assets | |
$ | 5,974 | | |
$ | 9,046 | |
| |
| |
| | | |
| | |
Liabilities: | |
| |
| | | |
| | |
Current | |
Operating lease liability – current | |
$ | 5,974 | | |
$ | 9,046 | |
Non-current | |
Operating lease liability – non-current | |
| – | | |
| – | |
| |
| |
| | | |
| | |
Total lease liabilities | |
| |
$ | 5,974 | | |
$ | 9,046 | |
For the three months ended March 31, 2023 and
2022, the Company recorded lease expenses of $0 and $1,289 respectively.
The future minimum operating lease commitments
for operating leases having initial or non-cancelable terms in excess of one year are as follows:
Schedule of lease obligations | |
| |
Year Ended March 31, | |
| |
2024 | |
| 5,997 | |
2025 | |
| – | |
2026 | |
| – | |
2027 | |
| – | |
2028 | |
| – | |
Total minimum lease payments | |
| 5,997 | |
Less: interest | |
| 23 | |
| |
| | |
Total present value of lease liabilities | |
$ | 5,974 | |
Preferred
Stock
The Company’s articles of incorporation
authorize the Company to issue up to 20,000,000 preferred shares of $0.0001 par value.
Series
A Preferred Stock
The Company has been authorized to issue 1,000,000
shares of Series A Preferred Stock. The Series A shares have the following preferences: no dividend rights; no liquidation preference
over the Company’s common stock; no conversion rights; no redemption rights; no call rights by the Company; each share of Series
A Preferred stock will have one hundred (100) votes on all matters validly brought to the Company’s common stockholders.
As of March 31, 2023 and December 31, 2022, the
total number of Series A preferred shares issued and outstanding was 1,000,000 shares.
Series B Convertible Preferred Stock
The Company has authorized 10,000,000 shares of
Series B Convertible Preferred Stock. The Series B shares have the following preferences: (i) dividend rights in pari passu with the Company’s
common stock on an as converted basis, (ii) liquidation preference over the Company’s common stock, (iii) conversion
rights of 10 shares of common stock for each share of Series B Convertible Preferred Stock converted, (iv) no redemption rights, (v) no
call rights, (vi) each share of Series B Convertible Preferred Stock will have 1,000 votes on all matters validly brought to the Company’s
common stock holders.
As of March 31, 2023 and December 31, 2022, there
was 5,898,256 Series B preferred shares issued or outstanding.
Common
Stock
The Company has authorized 10,000,000,000 shares
of $0.0001 par value. Holders of common stock are entitled to one vote for each share held. There are no restrictions that limit the Company’s
ability to pay dividends on its common stock, subject to the requirements of the Delaware Revised Statutes. The Company has not declared
any dividends since incorporation.
Pursuant to the Share Exchange Agreement executed
on November 18, 2020, the Company issued 10,000,000 shares of its common stock to the Shareholders of LTL in exchange for 10,000 shares
of all of the outstanding ordinary shares of LTL to consummate the reverse acquisition with LTL.
On September 3, 2021, the Company issued an aggregate
of 7,000,000 shares of Common Stock pursuant to the terms of the 2021 Employee Stock Incentive Plan to its consultants. On June 30, 2022
Management recognized that the issuance was incorrect as it exceeded its mandate with the prior Form S-8 registration statement with respect
to the allowance of shares registered.
To rectify the above, the Board of Directors approved
the 2022 Stock Incentive Plan for Employees and Consultants and filed Form S-8 on June 30, 2022, to register 7,000,000 shares of Common
Stock. On June 30, 2022, the Company issued 7,000,000 shares of its Common Stock to employees and consultants for services rendered and
proceeded to cancel the 7,000,000 shares of Common Stock that was incorrectly issued.
On October 6, 2021, the Company issued 1,003,378
shares of restricted common stock to Lincoln Park Capital Fund, LLC as commitment fee pursuant to the Purchase Agreement dated on the
same date. On November 3, 2022, the Company and Lincoln Park mutually agreed, in writing, to terminate the Agreements. On November 3,
2022, the Company and Lincoln Park mutually agreed, in writing, to terminate the Agreements. On February 13. 2023, the aggregate of 1,003,378
shares of restricted common stock was returned for cancellation.
On February 13. 2023, the aggregate of 1,003,378
shares of restricted common stock was returned for cancellation.
As of March 31, 2023 and December 31, 2022, the
Company had a total of 151,896,262 and 152,899,640 shares of its common stock issued and outstanding, respectively.
On September 30, 2022, the Company issued to
Porta Capital Limited, Bru Haas (B) Sdn Bhd, Bru Haas Sdn Bhd, Clicque Technology Sdn Bhd, Tilla Network Limited and Porta Network Inc.,
the Company’s related parties (collectively as the “Related Parties”), an aggregate of 5,898,256 shares of Series B
Convertible Preferred Stock, par value $0.0001 per share (the “Series B Preferred Stock”), of the Company pursuant to certain
Debt Conversion Agreements, each dated September 30, 2022 (the “Debt Conversion Agreement”), between the Related Parties
and the Company. Pursuant to the Board Resolution dated September 28, 2022, approving the adoption of certain rights and preferences
of Series B Preferred Shares, the Agreements included the following rights: (i) dividend rights where each share of Series B Preferred
Stock accrues an annual dividend of 8% and (ii) redemption rights only at the option of the Company at a rate of 110% during the period
ending 360 days after the Issue Date. The price per Series B Preferred Stock is 0.80 USD. The Series B Preferred Shares were issued on
September 30, 2022 in exchange for all or a portion of the balances due to each Related Party as of June 30, 2022. Because all of the
shareholders of the Series B Preferred Shares are related parties of the company and majority owned by the the same majority owner of
the Company, it's determined that the preferred shareholders can control the Company's ability to exercise its redemption right at any
time and therefore, mezzanine equity classification is appropriate in accordance with ASC - 480, Distinguishing Liabilities from Equity.
Schedule of Mezzanine Equity | |
|
| |
Preferred Stock – Series B – As of December 31, 2021 | |
$ |
– | |
Issuance of Series B Convertible Preferred Stock on September 30, 2022 | |
| 5,190,465 | |
Dividends of Series B Convertible Preferred Stock as of December 31, 2022 | |
| 94,372 | |
Preferred Stock – Series B – As of December 31, 2022 | |
| 5,284,837 | |
Dividends of Series B Convertible Preferred Stock as of March 31, 2023 | |
| 92,372 | |
Preferred Stock – Series B – As of March 31, 2023 | |
$ | 5,379,209 | |
Net loss per share is provided in accordance with
FASB ASC 260-10, “Earnings per share”. Basic net loss per common share (“EPS”) s computed by dividing net
loss available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted loss per share
is computed by dividing net loss by the weighted average shares outstanding, assuming all dilutive potential common shares were issued,
unless doing so is anti-dilutive.
The following table sets forth the computation
of basic and diluted net loss per share for the three months ended March 31, 2023 and 2022:
Schedule of loss per share basic and diluted | |
| | |
| |
| |
Three months ended March 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Net loss for the period attribute to the Company | |
$ | (506,793 | ) | |
$ | (658,415 | ) |
| |
| | | |
| | |
Weighted average number of common shares outstanding, basic and diluted | |
| 152,386,802 | | |
| 152,899,640 | |
| |
| | | |
| | |
Basic and diluted loss per common share: | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
The Company recorded $0 tax provision for the
three months ending March 31, 2023 and 2022, due in large part to its expected tax losses for the year and maintaining a full valuation
allowance against its net deferred tax assets in every jurisdiction that it is operating in.
At March 31, 202, the Company has U.S.
federal operating loss carryforwards of approximately $4 million.
Due to U.S. enacted Public Law 115-97, known as the Tax Cuts and Jobs Act (the "TCJA") in 2017, U.S. federal net operating
loss carryforwards in the amount of $5,600,000,
generated after 2017 have an indefinite carryforward period. U.S. net operating loss carryforwards, in the amount of $2,600,000,
generated prior to 2018 will expire, if unused, beginning in 2034. State net operating loss carryforwards will begin to expire, if
unused, in 2034.
At March 31, 2023, the Company’s
subsidiary operating in Malaysia has net operating loss of approximately $1.9
million. Net operating loss carryforwards will begin to expire, if unused, in 2025.
At March 31, 2023, the Company’s subsidiary
operating in Bangladesh has net operating loss carryforwards of $42,100 which can be carried forward for a maximum period of six years.
The Company follows the provision of ASC 740 which
prescribes a comprehensive model for how a company should recognize, measure, present, and disclose in its financial statements uncertain
tax positions that the Company has taken or expects to take on a tax return. The Company did not have any unrecognized tax positions or
benefits as of March 31, 2023 and December 31, 2022. The Company recognizes interest and penalties accrued on any unrecognized tax benefits
as a component of income tax expense. We do not expect any material changes in our unrecognized tax benefits over the next 12 months.
The Company’s ability to utilize U.S. net
operating loss carryforwards to offset future taxable income may be deferred or limited significantly if the Company were to experience
an “ownership change” as defined in section 382 of the Internal Revenue Code of 1986, as amended, and corresponding provisions
of state law. In general, an ownership change occurs when the ownership of the Company’s stock by 5 percent or more shareholders
“5-percent shareholders” exceeds 50 percentage points within a three-year period. We have not conducted a Section 382 study
to determine whether the use of our U.S. net operating losses is limited. We may have experienced ownership changes in the past, and we
may experience ownership changes in the future, some of which are outside our control. This could limit the amount of net operating losses
that we can utilize annually to offset future taxable income or tax liabilities.
10. |
RELATED PARTY TRANSACTIONS |
Related party balances consisted of the following:
Schedule of Related party balances consisted | |
| | |
| |
| |
| As of March 31,
2023 | | |
| As of December 31,
2022 | |
| |
| | | |
| | |
Due to Porta Capital Limited (“Porta Capital”) | |
$ | 324,315 | | |
$ | 76,949 | |
Due to Bru Haas (B) Sdn Bhd (“Bru Haas (B)”) | |
| 714,830 | | |
| 561,947 | |
Due to Bru Haas Sdn Bhd (“Bru Haas”) | |
| 14,801 | | |
| 33,588 | |
Due to Clicque Technology Snd Bhd (“Clicque”) | |
| 118,984 | | |
| 79,389 | |
Due from Mr. Kamal Hamidon | |
| – | | |
| (850 | ) |
Due from Mr. Song Dai (“Mr. Song”) | |
| (8,671 | ) | |
| (8,671 | ) |
Due to Long Ding Jung | |
| 1,493 | | |
| – | |
Due to Ganesha A/L Karuppiaya | |
| 8,812 | | |
| – | |
Due from Mohammad Shakawat | |
| (66 | ) | |
| – | |
Due to Leet Entertainment Group Limited (“Leet HK”) | |
| 417,282 | | |
| 414,814 | |
| |
$ | 1,591,780 | | |
$ | 1,157,166 | |
Mr. Song is the director and major shareholder
of the Company, and he is also the major shareholder of Porta Capital, Bru Haas (B), Bru Haas, Tila Network, and Porta Network. Amount
due to these related companies are those trade and nontrade payables arising from transactions between the Company and the related companies,
such as advances made by the related companies on behalf of the Company, and advances made by the Company on behalf of the related companies.
Those advances are unsecured, non-interest bearing and have no fixed terms of repayment.
The advances from Mr. Song is mainly for working
capital purpose. The advances are unsecured, non-interest bearing and have no fixed terms of repayment.
Schedule of commercial terms among related parties |
| |
| | |
| |
|
| |
Three months ended March 31, | |
Nature of transactions with related parties |
| |
2023 | | |
2022 | |
|
| |
| | |
| |
Research and development consulting fee to related parties: |
| |
| | | |
| | |
- Porta Capital |
(a) | |
$ | 8,981 | | |
$ | 8,997 | |
|
| |
| | | |
| | |
Consultancy fee to related parties |
| |
| | | |
| | |
- Clicque |
(b) | |
$ | 37,618 | | |
$ | 41,745 | |
|
| |
| | | |
| | |
Rent expense of Matchroom platform server to related parties: |
| |
| | | |
| | |
- Porta Capital |
(c) | |
$ | 28,440 | | |
$ | 28,440 | |
- Bru Haas (B) |
(d) | |
| 59,874 | | |
| 69,410 | |
- Clicque |
(d) | |
| 8 | | |
| – | |
Total |
| |
$ | 88,322 | | |
$ | 97,850 | |
|
| |
| | | |
| | |
|
| |
| | | |
| | |
Network Bandwidth expense to Bru Haas (B) |
(e) | |
$ | – | | |
$ | 54,000 | |
|
| |
| | | |
| | |
Director fee |
| |
| | | |
| | |
- Ganesha |
| |
$ | 3,420 | | |
$ | 3,580 | |
- Kamal Hamidon |
| |
| 12,311 | | |
| 12,889 | |
- Ding Jung Long |
| |
| 13,991 | | |
| 23,629 | |
|
| |
| | | |
| | |
Total |
| |
$ | 29,722 | | |
$ | 40,098 | |
Both platform server rent expense and network
bandwidth expense are recorded in the cost of revenue.
(a) The Company entered a consultancy service
agreement with Porta Capital for a fixed period of 56 months commenced from May 1, 2017. The consultancy service fee is $3,000 per month
and the agreement was renewed for another fixed period of 24 months on January 1, 2022.
(b) The Company entered two separate consultancy
service agreements with Clicque for a fixed period of 36 months each commenced from June 1, 2021 and December 1, 2021. The consultancy
service fees are RM 40,000 (equivalent to approximately $9,700) per month and RM 15,000 (equivalent to approximately $3,600) per month,
respectively.
(c) The Company entered a platform server rental
agreement with Porta Capital for a fixed period of 60 months commenced from March 1, 2021. The rent is $9,500 per month.
(d) The Company entered a platform server rental
agreement with Bru Haas (B) for a fixed period of 60 months commenced from July 1, 2021. The rent is $20,000 per month. In additions,
the Company entered a service agreement with Bru Haas (B) providing security operations center service for a fixed period of 12 months
commenced from February 17, 2022. The service fee is $4,705 per month.
(e) The Company entered a network bandwidth rental
agreement with Bru Haas (B) for a fixed period of 12 months commenced from January 1, 2022. The rent is $18,000 per month.
During the three months ended March 31, 2023 and
2022, the Company utilized space on a rent-free basis in the office located at Unit 805, 8th Floor, Menara Mutiara Majestic, Jalan Othman,
Petaling Jaya 46000, Selangor, Malaysia which is owned by Mr. Song. The fair market value of the rent is RM1,500 per month.
Mr. Song is the director and major shareholder
of the Company, and he is also the major shareholder of Porta Capital, Bru Haas (B), Bru Haas, Tila Network, and Porta Network. Amount
due to these related companies are those trade and nontrade payables arising from transactions between the Company and the related companies,
such as advances made by the related companies on behalf of the Company, and advances made by the Company on behalf of the related companies.
Those advances are unsecured, non-interest bearing and have no fixed terms of repayment.
The advances to Mr. Song is mainly for working
capital purpose. The advances are unsecured, non-interest bearing and have no fixed terms of repayment.
On September 30, 2022, the Company issued to Porta
Capital Limited, Bru Haas (B) Sdn Bhd, Bru Haas Sdn Bhd, Clicque Technology Sdn Bhd, Tilla Network Limited and Porta Network Inc., the
Company’s related parties (collectively as the “Related Parties”), an aggregate of 5,898,256 shares of Series B Convertible
Preferred Stock, par value $0.0001 per share (the “Series B Preferred Stock”), of the Company pursuant to certain Debt Conversion
Agreements, each dated September 30, 2022 (the “Debt Conversion Agreement”), between the Related Parties and the Company.
The effect of the Debt Conversion Agreement is that all or a portion of the Related party balances has been converted to Series B Convertible
Preferred Shares.
11. |
CONCENTRATIONS OF RISK |
The Company
is exposed to the following concentrations of risk:
For the three months ended March 31, 2023, the
individual customer who accounts for 10% or more of the Company’s revenues and its outstanding receivable balances as at period-end
dates, are presented as follows:
| |
| | | |
| |
| |
|
|
| |
| Three months ended March 31, 2023 |
| |
March 31, 2023 |
Customers | |
| Revenues | | |
| Percentage of revenues |
| |
Accounts receivable |
| |
| | | |
| |
| |
|
|
Customer A | |
$ | 32,060 | | |
$ | 65% |
| |
$ |
– |
| |
| | | |
| |
| |
|
|
Total: | |
$ | 32,060 | | |
| 65% |
Total: | |
$ |
– |
For the three months ended March 31, 2022, the
individual customer who accounts for 10% or more of the Company’s revenues and its outstanding receivable balances as at period-end
dates, are presented as follows:
| |
| | | |
| |
| |
|
|
| |
| Three months ended March 31, 2022 |
| |
March 31, 2022 |
Customers | |
| Revenues | | |
| Percentage of revenues |
| |
Accounts receivable |
| |
| | | |
| |
| |
|
|
Customer A | |
$ | 15,288 | | |
| 69% |
| |
$ |
15,369 |
Customer B | |
| 3,314 | | |
| 15% |
| |
|
3,438 |
| |
| | | |
| |
| |
|
|
Total: | |
$ | 18,602 | | |
| 84% |
Total: | |
$ |
18,807 |
(b) |
Economic and political risk |
The Company’s major operations are conducted
in Malaysia. Accordingly, the political, economic, and legal environments in Malaysia, as well as the general state of Malaysia’s
economy may influence the Company’s business, financial condition, and results of operations.
The Company cannot guarantee that the current
exchange rate will remain steady; therefore, there is a possibility that the Company could post the same amount of profit for two comparable
periods and because of the fluctuating exchange rate actually post higher or lower profit depending on exchange rate of TAKA and MYR converted
to US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.
(d) |
Concentration of credit risk |
Financial instruments that potentially subject
the Company to concentrations of credit risk consist principally of cash. The Company maintains cash with various financial institutions
in Hong Kong and Malaysia. Cash are maintained with high credit quality institutions, the composition and maturities of which
are regularly monitored by management. The Perbadanan Insurans Deposit Malaysia (“PIDM”) pays compensation up to a limit of
RM250,000 if the bank with which an individual/a company hold its eligible deposit fails. At March 31, 2023 and December 31, 2022, the
Company did not have deposit funds that exceeded the insured limits in Malaysia.
12. |
COMMITMENTS AND CONTINGENCIES |
The Company from time to time may be involved
in legal proceedings and disputes arising in the normal course of business. The Company believes that there are no material claims or
actions pending or threatened against the Company.
On April
28, 2021, the Company entered into a financial advisory agreement, (“the agreement”) with Maxim Group, LLC (“Maxim”),
a leading full-service investment banking, securities and wealth management firm, pursuant to which Maxim will provide certain advisory
services including strategic corporate planning, capitalization, and marketing. Additionally, Maxim, will advise the Company with respect
to its objective to list on a national securities exchange. As consideration for Maxim’s services pursuant to the agreement, the
Company agreed to issue restricted shares of the Company’s common stock to Maxim equal to 2% of the outstanding shares of the Company’s
Common Stock. As mentioned in Note 6, the Company issued 1,403,973 restricted shares, 1% of the outstanding shares of the common stock,
upon execution of the agreement. Under the terms of the agreement, the Company is committed to issue additional restricted shares of 1%
of the outstanding shares of its common stock upon a successful listing of the Company’s common stock to a national exchange (NASDAQ
or NYSE).
On November 4, 2022 (the “Issue Date”),
Leet Technology Inc. (the “Company”) entered into a Securities Purchase Agreement dated as of November 4, 2022 (the “SPA”),
by and between the Company and 1800 Diagonal Lending LLC, a Virginia limited liability company (the “Investor”). Pursuant
to the SPA, among other things, the Company agreed to issue to the Investor a convertible note in the principal amount of $113,300.00
(the “Note” and together with the SPA, the “Agreements”). The Note contains an original issue discount amount
of $10,300.00, legal fees payable to Investor’s legal counsel of $2,000.00 and to Investor a due diligence fee of $1,000.00. The
Note accrues interest at an annual interest rate of 8% and a default rate of 22%, and matures on November 4, 2024 (the “Maturity
Date”). The Investor may convert the Note into shares of the Company’s common stock, par value $0.0001 per share (the “Common
Stock”), 180 days after the Issue Date until the later of (i) Maturity Date and (ii) the date the Company pays any amounts owed
in connection with an event of default. The per share conversion price into which the Note is convertible into shares of Common Stock
(the “Conversion Price”) is 75% multiplied by the average of the lowest three closing bid prices for the Common Stock during
the ten trading days ending on the last trading day prior to the conversion date. The Company has the right to prepay the outstanding
principal amount of the Note, plus any accrued interest on the outstanding principal (including any default interest) at a rate of (x)
110% during the period ending 60 days after the Issue Date, (y) 115% during the period between 61 days and 180 days after the Issue Date
and (z) 120% during the period between 180 days and 730 days after the Issue Date.
The Company evaluated subsequent events and transactions
that occurred after the balance sheet date up to October 6, 2023, the date that the financial statements were issued. Other than as described
below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed consolidated
financial statements.
On April 19, 2023, the Company paid off its convertible
promissory note with 1800 Diagonal Lending dated November 4, 2022, of $134,921.36 together with all interest thereon.
On June
15, 2023, the Company and Long Ding Jung, the previous Chief Executive Officer, mutually agreed that Mr Long would return for cancellation
an aggregate of 800,000 shares of Common Stock which were issued to Mr Long on November 20, 2020.
ITEM 2 Management’s Discussion and Analysis
of Financial Condition and Results of Operations
Disclaimer Regarding Forward Looking Statements
Our Management’s Discussion and Analysis
or Plan of Operations contains not only statements that are historical facts, but also statements that are forward-looking. Forward-looking
statements are, by their very nature, uncertain and risky. These risks and uncertainties include international, national and local general
economic and market conditions; demographic changes; our ability to sustain, manage, or forecast growth; our ability to successfully make
and integrate acquisitions; raw material costs and availability; new product development and introduction; existing government regulations
and changes in, or the failure to comply with, government regulations; adverse publicity; competition; the loss of significant customers
or suppliers; fluctuations and difficulty in forecasting operating results; changes in business strategy or development plans; business
disruptions; the ability to attract and retain qualified personnel; the ability to protect technology; and other risks that might be detailed
from time to time in our filings with the Securities and Exchange Commission.
Although the forward-looking statements in this
Quarterly Report reflect the good faith judgment of our management, such statements can only be based on facts and factors currently known
by them. Consequently, and because forward-looking statements are inherently subject to risks and uncertainties, the actual results and
outcomes may differ materially from the results and outcomes discussed in the forward-looking statements. You are urged to carefully review
and consider the various disclosures made by us in this report and in our other reports as we attempt to advise interested parties of
the risks and factors that may affect our business, financial condition, and results of operations and prospects.
Company Overview
The following discussion should be read in conjunction
with the interim unaudited condensed consolidated financial statements and the notes thereto, which are set forth in Item 1 of this report.
The Company operates within the Esports industry
and derives revenue from esports tournament management and team services. The Company offers tournament management services to their customers,
whereby they are engaged to provide the service of managing and hosting a tournament of the customer’s choice. The Company provides
the required manpower and skills to host and manage an esports tournament on their own Matchroom.net platform or on the platform of the
customer. Apart from hosting the tournaments of other customers, the Company also hosts and managed their own internally held tournaments.
The Company will obtain sponsorship agreements with other third-party entities whereby the Company commits to deliver certain sponsor
and promotional services in exchange for consideration.
Going concern
The accompanying unaudited condensed consolidated
financial statements have been prepared using the going concern basis of accounting, which contemplates the realization of assets and
the satisfaction of liabilities in the normal course of business.
The Company has determined that certain factors
raise substantial doubt about its ability to continue as a going concern for a least one year from the date of issuance of these unaudited
condensed consolidated financial statements.
As of March 31, 2023, the Company had $67,900
in cash, working capital deficit of $3,039,312 and accumulated deficit of $11,179,360. The Company incurred a continuous loss of
$510,821 during the three months ended March 31, 2023. The Company believes that its current level of cash are not sufficient to fund
its operations and obligations without additional financing. In addition, with respect to the ongoing and evolving coronavirus (COVID-19)
outbreak, which was designated as a pandemic by the World Health Organization on March 11, 2020, the outbreak has caused substantial disruption
in international economies and global trades and if repercussions of the outbreak are prolonged, could have a significant adverse impact
on the Company’s business.
The continuation of the Company as a going concern
through the next twelve months is dependent upon the continued financial support from its stockholders and related parties. The Company
is currently pursuing additional financing for its operations. However, there is no assurance that the Company will be successful in securing
sufficient funds to sustain the operations for one year from the date of the filing of the unaudited condensed consolidated financial
statements.
These and other factors raise substantial doubt
about the Company’s ability to continue as a going concern. These unaudited condensed consolidated financial statements do not include
any adjustments to reflect the possible future effects on the recoverability and classification of assets and liabilities that may result
in the Company not being able to continue as a going concern.
Overview and Outlook
The following comparative analysis on results
of operations was based primarily on the comparative unaudited condensed consolidated financial statements, footnotes and related information
for the periods identified below and should be read in conjunction with the unaudited condensed consolidated financial statements and
the notes to those statements that are included elsewhere in this report.
Three months ended March 31, 2023, compared to the three months
ended March 31, 2022
For the three months ended March 31, 2023 and
2022, the following customers accounted for 10% or more of our total net revenues and its outstanding accounts receivable as of March
31, 2023 and March 31, 2022:
| |
| | | |
| |
| |
|
|
| |
| Three months ended March 31, 2023 |
| |
March 31, 2023 |
Customers | |
| Revenues | | |
| Percentage of revenues |
| |
Accounts receivable |
| |
| | | |
| |
| |
|
|
Customer A | |
$ | 32,600 | | |
| 65% |
| |
$ |
– |
| |
| | | |
| |
| |
|
|
Total: | |
$ | 32,600 | | |
| 65% |
Total: | |
$ |
– |
| |
| | | |
| |
| |
|
|
| |
| Three months ended March 31, 2022 |
| |
March 31, 2022 |
Customers | |
| Revenues | | |
| Percentage of revenues |
| |
Accounts receivable |
| |
| | | |
| |
| |
|
|
Customer A | |
$ | 15,288 | | |
| 69% |
| |
$ |
15,369 |
Customer B | |
| 3,314 | | |
| 15% |
| |
|
3,438 |
| |
| | | |
| |
| |
|
|
Total: | |
$ | 18,602 | | |
| 84% |
Total: | |
$ |
18,807 |
All of our major customers are located in Malaysia,
India and Philippines
Revenue increased by 120.8% to $49,260 for the
three months ended March 31, 2023, from $22,309 for the three months ended March 31, 2022. The increase in revenue is mainly attributed
by our new white label project entered with Smart Communications, Inc., a large telecommunication provider in the Philippines and revenue
of matchroom Mini-app solutions.
Cost of revenue decreased by 5.9% to $145,085
for the three months ended March 31, 2023, from $154,196 for the three months ended March 31, 2022. The decrease in cost of revenue is
due to the decrease in the rental of platform server cost, network bandwidth cost, and direct labor costs incurred during the period.
General and administrative expenses decreased
by 27.5% to $375,330 for the three months ended March 31, 2023, from $517,608 for the three months ended March 31, 2022. The decrease
in general and administrative expenses is mainly attributable from the decrease in exhibition expenses, salaries and wages, and travelling
expense for the expansion of business.
Net loss decreased by 22.4% to $510,821 for the
three months ended March 31, 2023, from net loss of $658,415 for the three months ended March 31, 2022. The decrease in net loss is mainly
attributed from the increase in general and administrative expenses.
Liquidity and Capital Resources
As of March 31, 2023, we had cash of $67,900 accounts
receivable of $29,189, deposit and other receivables of $21,816. Such cash amount and other sources of liquidity are not sufficient to
support our operation in the next twelve months. The Company is currently pursuing additional financing for its operations. However, there
is no assurance that the Company will be successful in securing sufficient funds to sustain the operations. In the absence of such financing,
our business will likely fail.
| |
Three Months Ended March 31, | |
| |
2023 | | |
2022 | |
Net cash used in operating activities | |
$ | (394,299 | ) | |
$ | (599,468 | ) |
Net cash used in investing activities | |
| (2,029 | ) | |
| (72,251 | ) |
Net cash provided by financing activities | |
| 436,553 | | |
| 655,105 | |
Net Cash Used In Operating Activities
For the three months ended March 31, 2023, net
cash used in operating activities was $394,299, which consisted primarily of a net loss of $510,821, an decrease in accounts receivable
of $94,020, an increase in deposit and other receivables of $10,170, an increase in accrued liabilities and other payables of $31,529,
an decrease in account payables of $15,561 and offset by depreciation on plant and equipment of $3,008, amortization of debt discount
of $1,894, non-cash financing cost of $2,266, written off of accounts receivable of $33,286, an increase in accrued compensation payable
to officers and directors of $6,669, and an decrease in deferred revenue of $30,419.
For the three months ended March 31, 2022, net
cash used in operating activities was $599,468, which consisted primarily of a net loss of $658,415, an increase in accounts receivable
of $13,406, an increase in deposit and other receivables of $3,209, a decrease in operating lease liabilities of $1,254, and offset by
depreciation on plant and equipment of $8,680, right of use amortization of $1,265, an increase in accrued liabilities and other payables
of $35,493, an increase in accrued compensation payable to officers and directors of $27,209, and an increase in deferred revenue of $262.
We expect to continue to rely on cash generated
through financing from our existing shareholders and private placements of our securities, to finance our operations and future acquisitions.
Net Cash Used In Investing Activities.
For the three months ended March 31, 2023 and
2022, net cash used in investing activities was $2,029 and $72,251, respectively which consisted primarily of capitalization of software
platform costs and purchase of plant and equipment.
Net Cash Provided by Financing Activities.
For the three months ended March 31, 2023 and
2022, net cash provided by financing activities was $436,553 and $655,105, respectively which consisted primarily of advances from related
parties.
Off-Balance Sheet Arrangements
We have not entered any financial guarantees or
other commitments to guarantee the payment obligations of any third parties. In addition, we have not entered any derivative contracts
that are indexed to our own shares and classified as shareholders’ equity, or that are not reflected in our condensed consolidated
financial statements. Furthermore, we do not have any retained or contingent interest in assets transferred to an unconsolidated entity
that serves as credit, liquidity, or market risk support to such entity. Moreover, we do not have any variable interest in an unconsolidated
entity that provides financing, liquidity, market risk or credit support to us or engages in leasing, hedging or research and development
services with us.
Critical Accounting Policies and Estimates
The preparation of unaudited
condensed consolidated financial statements requires management to make estimates and assumptions that impact amounts reported therein.
On a regular basis, we evaluate these estimates. These estimates are based on management’s historical industry experience and on
various other assumptions that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.
For a description of
the accounting policies that, in management’s opinion, involve the most significant application of judgment or involve complex estimation
and which could, if different judgment or estimates were made, materially affect our reported financial position, results of operations,
or cash flows, see the notes to consolidated financial statements included in the Form 10-K for the year ended December 31, 2022, as well
as Note 3 to our unaudited condensed consolidated financial statements for the three months ended March 31, 2023.
During the three months
ended March 31, 2023, there were no significant changes in our accounting policies and estimates to our unaudited condensed consolidated
financial statements.
ITEM 3 Quantitative and Qualitative Disclosures About Market Risk
As a smaller reporting company, we are not required to provide the
information required by this Item.
ITEM 4 Controls and Procedures
We maintain disclosure controls and procedures,
as defined in Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to
ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed,
summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms and that such information
is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to
allow timely decisions regarding required disclosure. We carried out an evaluation, under the supervision and with the participation of
our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of
our disclosure controls and procedures. Based on the evaluation of these disclosure controls and procedures, the Chief Executive Officer
and Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of March 31, 2023 and there have
been no changes for the three months ended March 31, 2023.
Remediation Plan
Management
has implemented remediation steps to improve our internal control over financial reporting. Specifically, we are expanding and remediating
our review process for revenue related transactions and contracts with our customers and ASC 606. We plan to further improve this process
by enhancing access to accounting literature, identification of third-party professionals with whom to consult regarding complex accounting
applications and consideration of additional staff with the requisite experience and training to supplement existing accounting professionals.
Changes in Internal Controls over Financial Reporting
There have been no changes in the Company's internal control over financial
reporting during the last quarterly period covered by this report that have materially affected, and therefore has no significant impact
on the company’s financial report nor internal control.
PART II – OTHER INFORMATION
ITEM 1 Legal Proceedings
As of the date of this quarterly report on Form
10-Q, we are not involved in any pending legal proceedings that we believe we would likely, individually or in the aggregate, to have
a material adverse effect on our financial condition or results of operations.
ITEM 1A Risk Factors
As a smaller reporting company, we are not required
to provide the information required by this Item.
ITEM 2 Unregistered Sales of Equity Securities and Use of Proceeds
During the three months ended March 31, 2023,
we did not issue any unregistered securities:
ITEM 3 Defaults Upon Senior Securities
There have been no events which are required to
be reported under this Item.
ITEM 4 Mine Safety Disclosures
There have been no events which are required to
be reported under this Item.
ITEM 5 Other Information
There is no other information for this period.
ITEM 6 Exhibits
*filed herewith
SIGNATURES
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.
|
|
Leet Technology Inc. |
|
|
|
|
|
|
Dated: October 6, 2023 |
/s/ Dai SONG |
|
|
Interim Chief Executive Officer |
|
|
|
Dated: October 6, 2023 |
/s/ Jayaisvaran Muruhan |
|
|
Interim Chief Financial Officer and Principal Accounting Officer |
EXHIBIT 31.1
CERTIFICATION PURSUANT TO
18 U.S.C. ss 1350, AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Dai SONG, certify that:
1. |
I have reviewed this quarterly report on Form 10-Q of Leet Technology Inc.; |
|
|
2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
|
|
3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
|
4. |
The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
(a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
(b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
(c) |
Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
|
|
|
(d) |
Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and |
5. |
The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): |
|
(a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and |
|
|
|
|
(b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. |
Date: October 6, 2023
/s/ Dai SONG |
|
Dai LONG |
|
Interim Chief Executive Officer |
|
(Principal Executive Officer) |
|
EXHIBIT 31.2
CERTIFICATION PURSUANT TO
18 U.S.C. ss 1350, AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 |
I, Jayaisvaran Muruhan, certify that:
1. |
I have reviewed this quarterly report on Form 10-Q of Leet Technology Inc.; |
|
|
2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
|
|
3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
|
4. |
The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
(a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
(b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
(c) |
Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
|
|
|
(d) |
Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and |
5. |
The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): |
|
(a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and |
|
|
|
|
(b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. |
Date: October 6, 2023
/s/ Jayisvaran Muruhan |
|
Jayaisvaran Muruhan |
|
Interim Chief Financial Officer |
|
(Principal Financial Officer and Principal Accounting Officer) |
EXHIBIT 32.1
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT
TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
I, Dai SONG, hereby certify, pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
|
(1) |
the Quarterly Report on
Form 10-Q of Leet Technology Inc. for the period ended March 31, 2023 (the “Report”) fully complies with the
requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Leet Technology Inc. |
Dated: October 6, 2023 |
|
/s/ Dai SONG |
|
|
|
Dai SONG |
|
|
Interim Chief Executive Officer
(Principal Executive Officer) |
|
|
Leet Technology Inc. |
A signed original of this written statement required
by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within
the electronic version of this written statement required by Section 906, has been provided to Leet Technology Inc. and will be retained
by Leet Technology Inc. and furnished to the Securities and Exchange Commission or its staff upon request.
EXHIBIT 32.2
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT
TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
I, Jayisvaran Muruhan, hereby certify, pursuant
to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
|
(1) |
the Quarterly Report on Form 10-Q of Leet Technology Inc. for the period ended March 31, 2023 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Leet Technology Inc. |
Dated: October 6, 2023 |
|
/s/ Jayaisvaran Muruhan |
|
|
|
Jayaisvaran Muruhan |
|
|
Interim Chief Financial Officer
(Principal Financial Officer and Principal Accounting
Officer) |
|
|
Leet Technology Inc. |
A signed original of this written statement required
by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within
the electronic version of this written statement required by Section 906, has been provided to Leet Technology Inc. and will be retained
by Leet Technology Inc. and furnished to the Securities and Exchange Commission or its staff upon request.
v3.23.3
Cover - shares
|
3 Months Ended |
|
Mar. 31, 2023 |
Oct. 03, 2023 |
Cover [Abstract] |
|
|
Document Type |
10-Q
|
|
Amendment Flag |
false
|
|
Document Quarterly Report |
true
|
|
Document Transition Report |
false
|
|
Document Period End Date |
Mar. 31, 2023
|
|
Document Fiscal Period Focus |
Q1
|
|
Document Fiscal Year Focus |
2023
|
|
Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
000-55053
|
|
Entity Registrant Name |
LEET TECHNOLOGY INC.
|
|
Entity Central Index Key |
0001586495
|
|
Entity Tax Identification Number |
46-3590850
|
|
Entity Incorporation, State or Country Code |
DE
|
|
Entity Address, Address Line One |
805, 8th Floor
|
|
Entity Address, Address Line Two |
Menara Mutiara Majestic
|
|
Entity Address, Address Line Three |
Jalan Othman, Petaling Jaya
|
|
Entity Address, City or Town |
Selangor
|
|
Entity Address, Country |
MY
|
|
Entity Address, Postal Zip Code |
46000
|
|
City Area Code |
603
|
|
Local Phone Number |
7783 1636
|
|
Entity Current Reporting Status |
Yes
|
|
Entity Interactive Data Current |
Yes
|
|
Entity Filer Category |
Non-accelerated Filer
|
|
Entity Small Business |
true
|
|
Entity Emerging Growth Company |
true
|
|
Elected Not To Use the Extended Transition Period |
false
|
|
Entity Shell Company |
false
|
|
Entity Common Stock, Shares Outstanding |
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v3.23.3
CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Current asset: |
|
|
Cash |
$ 67,900
|
$ 36,808
|
Accounts receivable |
29,189
|
156,585
|
Deposit and other receivables |
21,816
|
11,712
|
Total current assets |
118,905
|
205,105
|
Non-current asset: |
|
|
Plant and equipment, net |
122,379
|
123,458
|
Right of use assets |
5,974
|
9,046
|
Total non-current assets |
128,353
|
132,504
|
TOTAL ASSETS |
247,258
|
337,609
|
Current liabilities: |
|
|
Accounts payable |
513,947
|
530,198
|
Accrued liabilities and other payables |
413,317
|
379,872
|
Accrued compensation payable to officers and directors |
419,721
|
413,443
|
Contract liability |
240,313
|
270,795
|
Amounts due to related parties |
1,591,780
|
1,157,166
|
Convertible promissory note |
101,518
|
99,624
|
Operating lease liabilities |
5,974
|
9,046
|
Total current liabilities |
3,286,570
|
2,860,144
|
TOTAL LIABILITIES |
3,286,570
|
2,860,144
|
Commitments and contingencies |
|
|
MEZZANINE EQUITY |
|
|
Series B Convertible Preferred Stock, 10,000,000 shares authorized, $0.0001 par value, 5,898,256 and 5,898,256 issued and outstanding as of March 31, 2023 and December 31, 2022 respectively |
5,379,209
|
5,284,837
|
STOCKHOLDERS’ DEFICIT |
|
|
Preferred stock, 20,000,000 shares authorized, $0.0001 par value: Series A 1,000,000 authorized, issued and outstanding |
100
|
100
|
Common stock, $0.0001 par value; 10,000,000,000 shares authorized; 151,896,262 and 152,899,640 shares issued and outstanding as of March 31, 2023 and December 31, 2022, respectively |
15,190
|
15,290
|
Common stock to be cancelled |
0
|
(100)
|
Additional paid-in capital |
2,773,001
|
2,773,001
|
Accumulated other comprehensive income (loss) |
(20,137)
|
(14,021)
|
Accumulated losses |
(11,179,360)
|
(10,578,195)
|
Total stockholders’ deficit attributable to the Company |
(8,411,206)
|
(7,803,925)
|
Non-controlling interest |
(7,315)
|
(3,447)
|
Total stockholders’ deficit |
(8,418,521)
|
(7,807,372)
|
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT |
$ 247,258
|
$ 337,609
|
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v3.23.3
CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Preferred Stock, Shares Authorized |
20,000,000
|
20,000,000
|
Preferred Stock, Par or Stated Value Per Share |
$ 0.0001
|
$ 0.0001
|
Common stock, par value |
$ 0.0001
|
$ 0.0001
|
Common stock, shares authorized |
10,000,000,000
|
10,000,000,000
|
Common stock, shares issued |
151,896,262
|
152,899,640
|
Common stock, shares outstanding |
151,896,262
|
152,899,640
|
Series B Preferred Stock [Member] |
|
|
Preferred Stock, Shares Authorized |
10,000,000
|
10,000,000
|
Preferred Stock, Par or Stated Value Per Share |
$ 0.0001
|
$ 0.0001
|
Preferred Stock, Shares Issued |
5,898,256
|
5,898,256
|
Preferred Stock, Shares Outstanding |
5,898,256
|
5,898,256
|
Preferred Stock, Shares Authorized |
10,000,000
|
|
Preferred Stock, Shares Issued |
5,898,256
|
|
Preferred Stock, Shares Outstanding |
5,898,256
|
|
Series A Preferred Stock [Member] |
|
|
Preferred Stock, Shares Authorized |
1,000,000
|
1,000,000
|
Preferred Stock, Shares Issued |
1,000,000
|
1,000,000
|
Preferred Stock, Shares Outstanding |
1,000,000
|
1,000,000
|
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v3.23.3
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Income Statement [Abstract] |
|
|
Revenue |
$ 49,260
|
$ 22,309
|
Cost of revenue (includes related party expenses, $88,322 and $151,850 for the 3 months ended March 31, 2023 and 2022, respectively) |
(145,085)
|
(154,196)
|
Gross loss |
(95,825)
|
(131,887)
|
Operating expenses: |
|
|
Research and development (includes related party expenses, $8,981 and $8,997 for the 3 months ended March 31, 2023 and 2022, respectively) |
(8,981)
|
(8,997)
|
General and administrative expenses (includes related party expenses, $37,618 and $41,745 for the 3 months ended March 31, 2023 and 2022, respectively) |
(375,330)
|
(517,608)
|
Total operating expenses |
(384,311)
|
(526,605)
|
Loss from operations |
(480,136)
|
(658,492)
|
Other income (expense): |
|
|
Interest income |
0
|
77
|
Interest expense |
(4,160)
|
0
|
Written off of accounts receivable |
(33,286)
|
0
|
Foreign exchange loss |
5,916
|
0
|
Cybersecurity service income |
480
|
0
|
Sundry income |
365
|
0
|
Total other income (expense) |
(30,685)
|
77
|
LOSS BEFORE INCOME TAXES |
(510,821)
|
(658,415)
|
Income tax expense |
0
|
0
|
NET LOSS |
(510,821)
|
(658,415)
|
NET LOSS ATTRIBUTABLE TO NON-CONTROLLING INTEREST |
(4,028)
|
0
|
NET LOSS ATTRIBUTABLE TO THE COMPANY |
(506,793)
|
(658,415)
|
Other comprehensive income: |
|
|
Foreign currency translation income |
(5,956)
|
33,249
|
COMPREHENSIVE LOSS |
$ (516,777)
|
$ (625,166)
|
X |
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v3.23.3
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) (Parenthetical) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Related Party Transaction [Line Items] |
|
|
Cost of Revenue |
$ 145,085
|
$ 154,196
|
Research and development, related party expenses |
8,981
|
8,997
|
General and administrative expenses |
$ 375,330
|
$ 517,608
|
Earnings Per Share, Basic |
$ (0.00)
|
$ (0.00)
|
Earnings Per Share, Diluted |
$ (0.00)
|
$ (0.00)
|
Weighted Average Number of Shares Outstanding, Basic |
152,386,802
|
152,899,640
|
Weighted Average Number of Shares Outstanding, Diluted |
152,386,802
|
152,899,640
|
Related Party Expenses [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Cost of Revenue |
$ 88,322
|
$ 151,850
|
Research and development, related party expenses |
8,981
|
8,997
|
General and administrative expenses |
$ 37,618
|
$ 41,745
|
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- DefinitionThe aggregate cost of goods produced and sold and services rendered during the reporting period.
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v3.23.3
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)
|
Preferred Stock [Member] |
Common Stock [Member] |
Stock To Be Cancelled [Member] |
Additional Paid-in Capital [Member] |
AOCI Attributable to Parent [Member] |
Retained Earnings [Member] |
Noncontrolling Interest [Member] |
Total |
Beginning balance, value at Dec. 31, 2021 |
$ 100
|
$ 15,290
|
$ 0
|
$ 3,062,662
|
$ (12,530)
|
$ (7,834,706)
|
$ 0
|
$ (4,769,184)
|
Beginning Balance, shares at Dec. 31, 2021 |
1,000,000
|
152,899,640
|
0
|
|
|
|
|
|
Foreign currency translation adjustment |
|
|
|
|
33,249
|
|
|
33,249
|
Net loss for the period |
|
|
|
|
|
(658,415)
|
|
(658,415)
|
Ending Balance, shares at Mar. 31, 2022 |
1,000,000
|
152,899,640
|
0
|
|
|
|
|
|
Ending balance, value at Mar. 31, 2022 |
$ 100
|
$ 15,290
|
$ 0
|
3,062,662
|
20,719
|
(8,493,121)
|
0
|
(5,394,350)
|
Beginning balance, value at Dec. 31, 2022 |
$ 100
|
$ 15,290
|
$ (100)
|
2,773,001
|
(14,021)
|
(10,578,195)
|
(3,447)
|
(7,807,372)
|
Beginning Balance, shares at Dec. 31, 2022 |
1,000,000
|
152,899,640
|
1,003,378
|
|
|
|
|
|
Cancellation of shares |
|
$ (100)
|
$ 100
|
|
|
|
|
|
Foreign currency translation adjustment |
|
|
|
|
(6,116)
|
|
160
|
(5,956)
|
Net loss for the period |
|
|
|
|
|
(506,793)
|
(4,028)
|
(510,821)
|
Dividend |
|
|
|
|
|
(94,372)
|
|
(94,372)
|
Ending Balance, shares at Mar. 31, 2023 |
1,000,000
|
151,896,262
|
0
|
|
|
|
|
|
Cancellation of shares, shares |
|
(1,003,378)
|
(1,003,378)
|
|
|
|
|
|
Ending balance, value at Mar. 31, 2023 |
$ 100
|
$ 15,190
|
$ 0
|
$ 2,773,001
|
$ (20,137)
|
$ (11,179,360)
|
$ (7,315)
|
$ (8,418,521)
|
X |
- DefinitionAmount of paid and unpaid cash, stock, and paid-in-kind (PIK) dividends declared, for example, but not limited to, common and preferred stock.
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v3.23.3
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Cash flows from operating activities: |
|
|
Net loss |
$ (510,821)
|
$ (658,415)
|
Adjustments to reconcile net loss to net cash used in operating activities |
|
|
Depreciation on plant and equipment |
3,008
|
8,680
|
Amortization of debt discount |
1,894
|
0
|
Amortization non-cash financing cost |
2,266
|
0
|
Written off of accounts receivable |
33,286
|
(0)
|
Right of use amortization |
3,081
|
1,265
|
Change in operating assets and liabilities: |
|
|
Accounts receivable |
94,020
|
(13,406)
|
Deposit and other receivables |
(10,170)
|
(3,209)
|
Accounts payable |
(15,561)
|
3,907
|
Accrued liabilities and other payables |
31,529
|
35,493
|
Accrued compensation payable to officers and directors |
6,669
|
27,209
|
Contract liability |
(30,419)
|
262
|
Operating lease liabilities |
(3,081)
|
(1,254)
|
Net cash used in operating activities |
(394,299)
|
(599,468)
|
Cash flows from investing activities: |
|
|
Purchase of plant and equipment |
(2,029)
|
(5,572)
|
Capitalization of development costs |
0
|
(66,679)
|
Net cash used in investing activities |
(2,029)
|
(72,251)
|
Cash flows from financing activities: |
|
|
Advances from related parties |
436,553
|
655,105
|
Net cash provided by financing activities |
436,553
|
655,105
|
Effect on exchange rate change on cash |
(9,133)
|
8,388
|
Net increase (decrease) in cash |
31,092
|
(8,226)
|
CASH, BEGINNING OF PERIOD |
36,808
|
23,192
|
CASH, END OF PERIOD |
67,900
|
14,966
|
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION |
|
|
Cash paid for tax |
0
|
0
|
Cash paid for interest |
$ 0
|
$ 0
|
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v3.23.3
DESCRIPTION OF BUSINESS AND ORGANIZATION
|
3 Months Ended |
Mar. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
DESCRIPTION OF BUSINESS AND ORGANIZATION |
1. |
DESCRIPTION OF BUSINESS AND ORGANIZATION |
Leet Technology Inc. (formerly Blow &
Drive Interlock Corporation (“BDIC”)) (“the Company” or “LTES”) was incorporated on July 2, 2013
under the laws of the State of Delaware. The Company currently operates an eSports platform in Malaysia.
On October 2, 2020, The Doheny Group, LLC, the
former shareholder of the Company, agreed to sell its 110,617,521 shares of common stock of BDIC and 1,000,000 shares of Series A Preferred
Stock pursuant to the terms of a Stock Purchase Agreement (the “Agreement”) to Mr. Dai Song. The shares represent approximately
84.83%, which is 130,397,289 shares of the issued and outstanding shares of the Company’s common stock, 100% of issued and outstanding
Series A Preferred Stock, and 91.41% of the voting power of all securities of the Company, which resulted in a change in control of BDIC.
In addition, under the Agreement, BDIC has agreed to sell its current assets and operations to a private company in exchange for the private
company assuming all of its liabilities at closing. As of this date, the Company effectively became a shell Company through the date of
the reverse recapitalization with BDIC.
On November 18, 2020, the Company executed a Share
Exchange Agreement (the “Share Exchange Agreement”) with Leet Technology Limited (“LTL”) and its shareholders.
Pursuant to the Share Exchange Agreement, the shareholders of LTL agreed to sell its aggregate of 10,000 ordinary shares representing
100% of the issued and outstanding ordinary shares of LTL. As consideration, the shareholders of LTL were received 10,000,000 shares of
the Company’s common stock.
Because the Company was a shell company, LTL will
comprise the ongoing operations of the combined entity and its senior management will serve as the senior management of the combined entity,
LTL is deemed to be the accounting acquirer for accounting purposes. The transaction will be treated as a recapitalization of the Company.
Accordingly, the consolidated assets, liabilities and results of operations of the Company will become the historical financial statements
of LTL, and the Company’s assets, liabilities and results of operations will be consolidated with LTL beginning on the acquisition
date. LTL was the legal acquiree but deemed to be the accounting acquirer. The Company was the legal acquirer but deemed to be the accounting
acquiree in the reverse merger. The historical financial statements prior to the acquisition are those of the accounting acquirer (LTL).
On August 23, 2021, the Company was approved to
change its current name to Leet Technology Inc. and the trading symbol of LTES.
On February 15, 2022, Leet Entertainment Group
Limited transferred all 1,000 ordinary shares of Leet Entertainment Sdn. Bhd to the Company at part of the Company’s plans to restructure
and simplify the corporate structure.
On April 4, 2022, the Company sold all its 10,000
shares in Leet Technology Limited, with its wholly owned subsidiary Leet Entertainment Group Limited, to Mr. Song, the majority shareholder
of the Company, for $10,000 as part of its plans to restructure and simplify the corporate structure. With the completion of this corporate
restructure, the Company shall henceforth only have one wholly owned Malaysian subsidiary, Leet Entertainment Sdn Bhd. Prior to the corporate
restructure, Leet Entertainment Group Limited, a wholly owned subsidiary of Leet Technology Limited, transferred all its assets, liabilities,
and business operations to Leet Entertainment Sdn Bhd with the approval by the board of directors. There were no changes to the main business
activities of the Company as a result of these transactions.
On December 13, 2021, LEET Inc. was incorporated
under the laws of British Virgins Islands (BVI). On July 22, 2022, the Board of Directors of the Company approved and authorized the Company
to purchase all of Mr. Song's shares in LEET Inc. for a cash consideration of $1. As of July 26, 2022, LEET Inc. became a wholly owned
subsidiary of the Company.
On December 1, 2022, the Company acquired Leet
Technology (BD) Ltd. as its direct majority-owned subsidiary from Kamal Hamidon Mohamed Ali, the Company’s Chief Financial Officer.
Pursuant to the Instrument of Transfer of Shares, a total of 3900 Ordinary Shares of Leet Technology
(BD) Ltd. representing 80% of the total issued and outstanding Ordinary Shares was transferred to the Company.
On January 11, 2023, the Company completed its
merger (the “Merger) with Leet Inc. a company incorporated under the laws of the BVI (“LEET BVI”), with LEET BVI continuing
as the surviving company. The Merger was completed pursuant to an Agreement and Plan of Merger (the “Merger Agreement”), dated
January 5, 2023, by and between LEET BVI and the Company. The Merger Agreement contains customary representations and warranties by each
of LEET BVI and the Company. The Merger Agreement also contains customary covenants, including, among others, covenants relating to the
operation of each of LEET BVI’s and the Company’s businesses during the period prior to the closing of the Merger.
Pursuant to the Merger Agreement, LEET BVI and
the Company caused the Merger to be consummated by filing a certificate of merger (the “Certificate of Merger”) with the Secretary
of State of the State of Delaware on January 11, 2023. The Merger became effective on January 11, 2023 (the “Effective Time”),
as agreed to by the parties and specified in the Certificate of Merger.
Pursuant to the Merger, upon completing the Corporate
Action with FINRA, each issued and outstanding share of the Company common stock/ preferred stock shall be transferred to Leet BVI and
converted into one new ordinary share (“Ordinary Share”) or preferred share (“Preferred Share”) of LEET BVI, as
the case may be. As a result, LEET BVI shall issue an aggregate of approximately 151,096,262 Ordinary Shares and 6,898,256 Preferred Shares
to former the Company shareholders. The LEET BVI Ordinary Shares issued and outstanding immediately prior to the Effective Time remained
outstanding upon the Effective Time and were unaffected by the Merger. As a result, immediately following the Merger, LEET BVI shall have
approximately 151,096,262 Ordinary Shares outstanding and 6,898,256 Preferred Shares outstanding.
Description of subsidiaries
Schedule of description of subsidiaries |
|
|
|
|
|
|
|
|
Name |
|
Place of incorporation
and kind of
legal entity |
|
Principal activities |
|
Particulars of registered/ paid up share
capital |
|
Effective interest
held |
|
|
|
|
|
|
|
|
|
Leet Entertainment Sdn. Bhd. |
|
Malaysia |
|
Provision of information technology and mobile application development and digital content publishing service |
|
1,000 ordinary shares at par value of MYR1 |
|
100% |
|
|
|
|
|
|
|
|
|
LEET Inc. |
|
BVI |
|
Investment holding |
|
1 ordinary share at par value of US$1 |
|
100% |
|
|
|
|
|
|
|
|
|
Leet Technology (BD) Ltd. |
|
Bangladesh |
|
Provision of information technology and mobile application development and digital content publishing service |
|
100,000 ordinary shares at par value of Taka 100 |
|
80% |
The Company and its subsidiaries are hereinafter
referred to as (the “Company”).
|
X |
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- DefinitionThe entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.
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v3.23.3
LIQUIDITY GOING CONCERN UNCERTAINTIES
|
3 Months Ended |
Mar. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
LIQUIDITY GOING CONCERN UNCERTAINTIES |
2. |
LIQUIDITY GOING CONCERN UNCERTAINTIES |
The accompanying unaudited condensed consolidated
financial statements of the Company have been prepared assuming the Company will continue as a going concern. The going concern basis
of presentation assumes that the Company will continue in operation one year after the date these condensed consolidated financial statements
are issued and will be able to realize its assets and discharge its liabilities and commitments in the normal course of business.
The Company has determined that certain factors
raise substantial doubt about its ability to continue as a going concern for a least one year from the date of issuance of these unaudited
condensed consolidated financial statements.
As of March 31, 2023, the Company had $67,900
in cash, working capital deficit of $3,167,665 and accumulated deficit of $11,179,360. The Company incurred a continuous net loss of $510,821
during the three months ended March 31, 2023. The Company believes that its current level of cash is not sufficient to fund its operations
and obligations without additional financing. In addition, with respect to the ongoing and evolving coronavirus (COVID-19) outbreak, which
was designated as a pandemic by the World Health Organization on March 11, 2020, the outbreak has caused substantial disruption in international
economies and global trades and if repercussions of the outbreak are prolonged, could have a significant adverse impact on the Company’s
business.
The continuation of the Company as a going concern
through the next twelve months is dependent upon the continued financial support from its stockholders and related parties. The Company
is currently pursuing additional financing for its operations. However, there is no assurance that the Company will be successful in securing
sufficient funds to sustain the operations for one year from the date of the filing of the unaudited condensed consolidated financial
statements.
These and other factors raise substantial doubt
about the Company’s ability to continue as a going concern. These unaudited condensed consolidated financial statements do not include
any adjustments to reflect the possible future effects on the recoverability and classification of assets and liabilities that may result
in the Company not being able to continue as a going concern.
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- DefinitionThe entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
3 Months Ended |
Mar. 31, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
3. |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
The accompanying unaudited condensed consolidated
financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the
accompanying unaudited condensed consolidated financial statements and notes.
The accompanying unaudited condensed consolidated
financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States
(“US GAAP”) for interim financial reporting, and in accordance with instructions for Form 10-Q and Article 8 of Regulation
S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete
financial statements. In the opinion of management, the unaudited condensed consolidated financial statements contained in this report
reflect all adjustments that are normal and recurring in nature and considered necessary for a fair presentation of the financial position
and the results of operations for the interim periods presented. The year-end balance sheet data was derived from audited financial statements
but does not include all disclosures required by US GAAP. The results of operations for the interim period are not necessarily indicative
of the results expected for the full year. These unaudited condensed consolidated financial statements, footnote disclosures and other
information should be read in conjunction with the financial statements and the notes thereto included in the Company’s Annual Report
on Form 10-K for the year ended December 31, 2022.
Use of estimates and assumptions |
In preparing these unaudited condensed consolidated
financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements during the period reported. Actual results may differ from
these estimates.
The unaudited condensed consolidated financial
statements include the financial statements of the Company and its subsidiaries. All inter-company balances and transactions within the
Company have been eliminated upon consolidation.
Cash represent cash on hand, demand deposits placed
with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the
purchase date of such investments.
Accounts receivable are recorded in accordance
with Accounting Standards Codification (“ASC”) 310, “Receivables.” Accounts receivable are recorded at the invoiced
amount and do not bear interest, which are due within contractual payment terms, generally 30 to 90 days from completion of service. Credit
is extended based on evaluation of a customer's financial condition, the customer creditworthiness and their payment history. Accounts
receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified
amount are reviewed individually for collectability. At the end of each quarter, the Company specifically evaluates individual customer’s
financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables.
The Company will consider the allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to
make required payments. For the receivables that are past due or not being paid according to payment terms, the appropriate actions are
taken to exhaust all means of collection, including seeking legal resolution in a court of law. The Company does not have any off-balance-sheet
credit exposure related to its customers. As of March 31, 2023 and December 31, 2022, there were no allowance for doubtful accounts.
Plant and equipment are stated at historical cost
less accumulated depreciation. Leasehold improvements are amortized over the lessor of the based term of the lease or 5 years of the leasehold
improvement. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they
become fully operational and after taking into account their estimated residual values:
Schedule of useful lives of plant and equipment |
|
|
|
|
Expected useful lives |
Computer and
equipment |
|
5 years |
Furniture and fixtures |
|
5 years |
Expenditures for repairs and maintenance are expensed
as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any
resulting gain or loss is recognized in the results of operations.
Research and development costs |
Research and development costs are expensed as
incurred and consist of development work associated with our existing technology, customer solutions and processes. Our research and development
expenses relate primarily to payroll costs for personnel, costs associated with various projects, including testing, development and other
related expenses.
Impairment of long-lived assets |
In accordance with the provisions of ASC Topic
360, “Impairment or Disposal of Long-Lived Assets”, all long-lived assets such as plant and equipment, intangible assets,
and right of use (“ROU”) assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison
of the carrying amount of an asset to its estimated future undiscounted cash flows expected to be generated by the asset. If such assets
are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed
the fair value of the assets. There was no impairment charge for the three months ended March 31, 2023 and 2022.
Contract liability
Billing practices for the Company’s contracts
are governed by the contract terms of each project. Billings do not necessarily correlate with revenues recognized. The Company records
contract liabilities to account for these differences in timing.
The contract liability, represents the Company’s
obligation to transfer goods or services to a customer for which the Company has been paid by the customer or for which the Company is
obligated to perform under the contract. Revenue for future services reflected in this account are recognized, and the liability is reduced,
as the Company subsequently satisfies the performance obligation under the contract.
The revenue of the Company is currently generated
from the provision of white label solutions and esports event management and team services. The Company recognizes revenue in accordance
with Accounting Standards Codification (“ASC”) Topic 606 – Revenue from Contracts with Customers (“ASC
606”) when control of a product or service is transferred to a customer.
Under ASC 606, a performance obligation is a promise
within a contract to transfer a distinct good or service, or a series of distinct goods and services, to a customer. Revenue is recognized
when performance obligations are satisfied, and the customer obtains control of promised goods or services. The amount of revenue recognized
reflects the consideration to which the Company expects to be entitled to receive in exchange for goods or services. Under the standard,
a contract’s transaction price is allocated to each distinct performance obligation. To determine revenue recognition for arrangements
that the Company determines are within the scope of ASC 606, the Company performs the following five steps:
|
· |
identify the contract with a customer; |
|
· |
identify the performance obligations in the contract; |
|
· |
determine the transaction price; |
|
· |
allocate the transaction price to performance obligations in the contract; and |
|
· |
recognize revenue as the performance obligation is satisfied. |
White Label Solutions Revenue
The Company derives revenue from the provision
of white label solutions. The Company offers white label, contracted licensed, solutions primarily to their information & communications
technology (“ICT”) partners. The Company engages its ICT partners to utilize its Matchroom.net Platform. For customers who
have their own platforms and apps being used, the Company will customize the design of Matchroom.net to meet the customer’s need
and integrate, a customized solution into the customer’s system. The Matchroom.net platform and software solution is customizable
to the specific needs of each customer and can be integrated across multiple platforms. On average it will take the Company three months
to complete the customization of the platform for a customers use.
The Company’s typical arrangement involves
customizing the Matchroom.net platform solution, which requires technical programming support to build out the platform to its customers
specifications. As a result, in analyzing the performance obligations being provided to the customer the Company considers the software
license and customization services as a single performance obligation as required by ASC 606. In carrying out the services under these
arrangements, the Company is often provided with upfront payment which is deferred and recognized into revenue over the duration of the
contract.
Esports Tournament Management and Team Services
Revenue
The Company derives revenue from esports tournament
management and team services. The Company offers tournament management services to their customers, whereby they are engaged to provide
the service of managing and hosting a tournament of the customer’s choice. The Company provides the required manpower and skills
to host and manage an esports tournament on their own Matchroom.net platform or on the platform of the customer. The hosting and management
of these tournaments on behalf of the customer is deemed to be one performance obligation and is met over the period of performance (couple
of days) in which the tournament is held.
The amount to be recognized as revenue equals
the predetermined event management fee as per the agreement in place between the Company and the customer. The Company fulfils its performance
obligation through the execution and completion of hosting the tournament, over the period of performance that being the multi-day tournament.
The amount per the contract is based on the needs of the customer and the required level of manpower or skills needed for the relevant
tournament.
Apart from hosting the tournaments of other customers,
the Company also hosts and managed their own internally held tournaments. The Company will obtain sponsorship agreements with other third-party
entities whereby the Company commits to deliver certain sponsor and promotional services in exchange for consideration. Upon completion
of the tournament a work completion report will be generated and communicated to the customer. Revenue will be recording pro rata during
the duration of the tournament. The Company invoices its promotional partners based on the contracted services within the agreement.
Disaggregation of Revenue
The Company has disaggregated its revenue from
contracts with customers into categories based on the nature of the revenue. The following table presents the revenue streams by segments,
with the presentation revenue categories presented on the statements of operation for the periods indicated:
Schedule of disaggregated revenue | |
| | |
| |
| |
Three months ended March 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
White label solutions | |
$ | 32,453 | | |
$ | 17,373 | |
Esport tournament management and team services | |
| – | | |
| 3,314 | |
Matchroom Mini-app solutions | |
| 16,807 | | |
| 1,622 | |
| |
$ | 49,260 | | |
$ | 22,309 | |
Income
taxes
Income taxes are determined in accordance with
the provisions of ASC Topic 740, Income Taxes (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized
for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities
and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and
liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
ASC 740 prescribes a comprehensive model for how
companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to
be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely
than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be
measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the
tax authority assuming full knowledge of the position and relevant facts.
For the year ended December 31, 2022, the Company
incurred $20,000 tax penalties imposed by IRS for FY 2021 income tax return. For the three months ended March 31, 2023, the Company did
not have any interest and penalties associated with tax positions. As of March 31, 2023 and December 31, 2022, the Company did not have
any significant unrecognized uncertain tax positions.
The Company is subject to tax in local and foreign
jurisdiction. As a result of its business activities, the Company files tax returns that are subject to examination by the relevant tax
authorities.
Foreign currencies translation
Transactions denominated in currencies other than
the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency
using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the consolidated statement
of operations.
The reporting currency of the Company is
United States Dollar (“US$”) and the accompanying condensed consolidated financial statements have been expressed in
US$. The functional currencies of the Company’s operating subsidiaries are their local currencies Bangladeshi Taka (“TAKA”) and Malaysian Ringgit (“MYR”)). TAKA-denominated assets and
liabilities are translated into the United States Dollar using the exchange rate at the balance sheet date (0.0094
and 0.0097,
at March 31, 2023 and December 31, 2022, respectively), and revenue and expense accounts are translated using the weighted average
exchange rate in effect for the period (0.0096 for
the three months ended March 31, 2023). MYR-denominated assets and liabilities are translated into the United States Dollar using
the exchange rate at the balance sheet date (0.22672 and 0.22692,
at March 31, 2023 and December 31, 2022, respectively), and revenue and expense accounts are translated using the weighted average
exchange rate in effect for the period (0.22799
and 0.23868
for the three months ended March 31, 2023 and 2022, respectively).
Comprehensive income
ASC Topic 220, “Comprehensive Income”,
establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income
as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented
in the accompanying unaudited condensed consolidated statements of changes in stockholders’ deficit, consists of changes in unrealized
gains and losses on foreign currency translation. This comprehensive income is not included in the computation of income tax expense or
benefit.
Retirement plan costs
Contributions to retirement plans (which are defined
contribution plans) are charged to general and administrative expenses in the accompanying unaudited condensed consolidated statements
of operation as the related employee service is provided.
Leases
The Company accounts for leases in accordance
with Topic 842, “Leases” (“ASC 842”) and determines if an arrangement is a lease at inception. Operating leases
are included in operating ROU assets, other current liabilities, and operating lease liabilities in our unaudited condensed consolidated
balance sheets. Finance leases are included in property and equipment, other current liabilities, and other long-term liabilities in our
unaudited condensed consolidated balance sheets.
ROU assets represent the right to use an underlying
asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease
ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most
of the Company’s leases do not provide an implicit rate, the Company generally use the incremental borrowing rate based on the estimated
rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU
asset also includes any lease payments made and excludes lease incentives. The lease terms may include options to extend or terminate
the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line
basis over the lease term.
In accordance with the guidance in ASC 842, components
of a lease should be split into three categories: lease components (e.g. land, building, etc.), non-lease components (e.g. common area
maintenance, consumables, etc.), and non-components (e.g. property taxes, insurance, etc.). Subsequently, the fixed and in-substance fixed
contract consideration (including any related to non-components) must be allocated based on the respective relative fair values to the
lease components and non-lease components.
Net loss per share
The Company calculates net income or loss per
share in accordance with ASC Topic 260, “Earnings per Share.” Basic income or loss per share is computed by dividing the net
income or loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is the same as
basic net loss per share when their inclusion would have an anti-dilutive effect due to the continuing net losses. The following anti-dilutive
equity and debt securities were excluded from the computation of net loss per share.
Schedule of anti-dilutive equity and debt securities | |
| | |
| |
| |
As of | |
| |
March 31, 2023 | | |
December 31, 2022 | |
| |
| (Shares) | | |
| (Shares) | |
| |
| | | |
| | |
Convertible shares | |
| 58,982,560 | | |
| 58,982,560 | |
Contingencies
The Company follows the ASC 450-20 to report accounting
for contingencies. Certain conditions may exist as of the date the unaudited financial statements are issued, which may result in a loss
to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent
liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings
that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits
of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought
therein.
If the assessment of a contingency indicates that
it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would
be accrued in the Company’s unaudited condensed consolidated financial statements. If the assessment indicates that a potentially
material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent
liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally
not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon
information available at this time that any matters will have a material adverse effect on the Company’s financial position, results
of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s
business, financial position, and results of operations or cash flows.
Fair value of financial instruments
The Carrying amounts for cash, accounts receivable,
deposits receivable, accounts payable, accrued liabilities, and other payables approximate their fair value because of their short-term
maturity. The Company determined that the carrying amount of accrued compensation payable to officers and directors and amounts due to
related parties approximates fair value as these amounts are indicative of the amounts the company would expect to settle in current market
exchange.
Stock based compensation
The Company accounts for non-employee stock-based
compensation in accordance with the guidance of FASB ASC Topic 718, Compensation—Stock Compensation, which requires all share-based
payments to non-employees to be recognized in the financial statements based on their fair values. The fair value of the equity instrument
is charged directly to compensation expense and credited to additional paid-in capital.
Series B Convertible Preferred Stock
The Company accounts for the Series B Convertible
Preferred Stock in accordance with the guidance in ASC 480, Distinguishing Liabilities from Equity. Preferred stock subject to mandatory
redemption are classified as a liability instrument and are measured at fair value. Conditionally preferred stock (including preferred
stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of
uncertain events not solely within the Company’s control) are classified as temporary equity.
Recent accounting pronouncements
Accounting Standards Issued, Adopted
In June 2016, the FASB issued ASU No. 2016-13,
Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”).
This ASU requires measurement and recognition of expected credit losses for financial assets. ASU 2016-13 also requires new disclosures
for financial assets measured at amortized cost, loans, and available-for-sale debt securities. ASU 2016-13 is effective for the Company
beginning January 1, 2023. Adopting the standard did not have a material impact on the unaudited condensed consolidated financial statements.
From time
to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that are
adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of
recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations
upon adoption.
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v3.23.3
PLANT AND EQUIPMENT
|
3 Months Ended |
Mar. 31, 2023 |
Property, Plant and Equipment [Abstract] |
|
PLANT AND EQUIPMENT |
Plant and equipment
consisted of the following:
Schedule of plant and equipment | |
| | |
| |
| |
As of | |
| |
March 31, 2023 | | |
December 31, 2022 | |
| |
| | |
| |
Computer and equipment | |
$ | 141,306 | | |
$ | 139,407 | |
Furniture and fixtures | |
| 8,448 | | |
| 8,455 | |
Leasehold improvements | |
| 21,330 | | |
| 21,348 | |
| |
| 171,084 | | |
| 169,210 | |
Less: accumulated depreciation | |
| (48,705 | ) | |
| (45,752 | ) |
| |
$ | 122,379 | | |
$ | 123,458 | |
Depreciation expense for the three months ended
March 31, 2023 and 2022 were $3,008 and $8,680,
respectively.
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- DefinitionThe entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.
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v3.23.3
LEASE LIABILITY
|
3 Months Ended |
Mar. 31, 2023 |
Lease Liability |
|
LEASE LIABILITY |
The Company entered into an operating lease for
office premises. The lease term is fixed for 2 years. The Company adopted ASC 842, using the modified-retrospective approach as discussed
in Note 3, and as a result, recognized a right-of-use asset and a lease liability. The Company uses 1.75% rate to determine the present
value of the lease payments.
The Company excludes short-term leases (those
with lease terms of less than one year at inception) from the measurement of lease liabilities or right-of-use assets.
The consolidated balance sheet allocation of assets
and liabilities related to operating lease is as follows:
Schedule of lease allocation of assets and liabilities | |
| |
| | |
| |
| |
Consolidated Balance | |
As of | |
| |
Sheets Caption | |
March 31, 2023 | | |
December 31, 2022 | |
| |
| |
| | |
| |
Assets | |
Operating lease right-of-use assets | |
$ | 5,974 | | |
$ | 9,046 | |
| |
| |
| | | |
| | |
Liabilities: | |
| |
| | | |
| | |
Current | |
Operating lease liability – current | |
$ | 5,974 | | |
$ | 9,046 | |
Non-current | |
Operating lease liability – non-current | |
| – | | |
| – | |
| |
| |
| | | |
| | |
Total lease liabilities | |
| |
$ | 5,974 | | |
$ | 9,046 | |
For the three months ended March 31, 2023 and
2022, the Company recorded lease expenses of $0 and $1,289 respectively.
The future minimum operating lease commitments
for operating leases having initial or non-cancelable terms in excess of one year are as follows:
Schedule of lease obligations | |
| |
Year Ended March 31, | |
| |
2024 | |
| 5,997 | |
2025 | |
| – | |
2026 | |
| – | |
2027 | |
| – | |
2028 | |
| – | |
Total minimum lease payments | |
| 5,997 | |
Less: interest | |
| 23 | |
| |
| | |
Total present value of lease liabilities | |
$ | 5,974 | |
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v3.23.3
STOCKHOLDERS’ DEFICIT
|
3 Months Ended |
Mar. 31, 2023 |
Equity [Abstract] |
|
STOCKHOLDERS’ DEFICIT |
Preferred
Stock
The Company’s articles of incorporation
authorize the Company to issue up to 20,000,000 preferred shares of $0.0001 par value.
Series
A Preferred Stock
The Company has been authorized to issue 1,000,000
shares of Series A Preferred Stock. The Series A shares have the following preferences: no dividend rights; no liquidation preference
over the Company’s common stock; no conversion rights; no redemption rights; no call rights by the Company; each share of Series
A Preferred stock will have one hundred (100) votes on all matters validly brought to the Company’s common stockholders.
As of March 31, 2023 and December 31, 2022, the
total number of Series A preferred shares issued and outstanding was 1,000,000 shares.
Series B Convertible Preferred Stock
The Company has authorized 10,000,000 shares of
Series B Convertible Preferred Stock. The Series B shares have the following preferences: (i) dividend rights in pari passu with the Company’s
common stock on an as converted basis, (ii) liquidation preference over the Company’s common stock, (iii) conversion
rights of 10 shares of common stock for each share of Series B Convertible Preferred Stock converted, (iv) no redemption rights, (v) no
call rights, (vi) each share of Series B Convertible Preferred Stock will have 1,000 votes on all matters validly brought to the Company’s
common stock holders.
As of March 31, 2023 and December 31, 2022, there
was 5,898,256 Series B preferred shares issued or outstanding.
Common
Stock
The Company has authorized 10,000,000,000 shares
of $0.0001 par value. Holders of common stock are entitled to one vote for each share held. There are no restrictions that limit the Company’s
ability to pay dividends on its common stock, subject to the requirements of the Delaware Revised Statutes. The Company has not declared
any dividends since incorporation.
Pursuant to the Share Exchange Agreement executed
on November 18, 2020, the Company issued 10,000,000 shares of its common stock to the Shareholders of LTL in exchange for 10,000 shares
of all of the outstanding ordinary shares of LTL to consummate the reverse acquisition with LTL.
On September 3, 2021, the Company issued an aggregate
of 7,000,000 shares of Common Stock pursuant to the terms of the 2021 Employee Stock Incentive Plan to its consultants. On June 30, 2022
Management recognized that the issuance was incorrect as it exceeded its mandate with the prior Form S-8 registration statement with respect
to the allowance of shares registered.
To rectify the above, the Board of Directors approved
the 2022 Stock Incentive Plan for Employees and Consultants and filed Form S-8 on June 30, 2022, to register 7,000,000 shares of Common
Stock. On June 30, 2022, the Company issued 7,000,000 shares of its Common Stock to employees and consultants for services rendered and
proceeded to cancel the 7,000,000 shares of Common Stock that was incorrectly issued.
On October 6, 2021, the Company issued 1,003,378
shares of restricted common stock to Lincoln Park Capital Fund, LLC as commitment fee pursuant to the Purchase Agreement dated on the
same date. On November 3, 2022, the Company and Lincoln Park mutually agreed, in writing, to terminate the Agreements. On November 3,
2022, the Company and Lincoln Park mutually agreed, in writing, to terminate the Agreements. On February 13. 2023, the aggregate of 1,003,378
shares of restricted common stock was returned for cancellation.
On February 13. 2023, the aggregate of 1,003,378
shares of restricted common stock was returned for cancellation.
As of March 31, 2023 and December 31, 2022, the
Company had a total of 151,896,262 and 152,899,640 shares of its common stock issued and outstanding, respectively.
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v3.23.3
MEZZANINE EQUITY
|
3 Months Ended |
Mar. 31, 2023 |
Mezzanine Equity |
|
MEZZANINE EQUITY |
On September 30, 2022, the Company issued to
Porta Capital Limited, Bru Haas (B) Sdn Bhd, Bru Haas Sdn Bhd, Clicque Technology Sdn Bhd, Tilla Network Limited and Porta Network Inc.,
the Company’s related parties (collectively as the “Related Parties”), an aggregate of 5,898,256 shares of Series B
Convertible Preferred Stock, par value $0.0001 per share (the “Series B Preferred Stock”), of the Company pursuant to certain
Debt Conversion Agreements, each dated September 30, 2022 (the “Debt Conversion Agreement”), between the Related Parties
and the Company. Pursuant to the Board Resolution dated September 28, 2022, approving the adoption of certain rights and preferences
of Series B Preferred Shares, the Agreements included the following rights: (i) dividend rights where each share of Series B Preferred
Stock accrues an annual dividend of 8% and (ii) redemption rights only at the option of the Company at a rate of 110% during the period
ending 360 days after the Issue Date. The price per Series B Preferred Stock is 0.80 USD. The Series B Preferred Shares were issued on
September 30, 2022 in exchange for all or a portion of the balances due to each Related Party as of June 30, 2022. Because all of the
shareholders of the Series B Preferred Shares are related parties of the company and majority owned by the the same majority owner of
the Company, it's determined that the preferred shareholders can control the Company's ability to exercise its redemption right at any
time and therefore, mezzanine equity classification is appropriate in accordance with ASC - 480, Distinguishing Liabilities from Equity.
Schedule of Mezzanine Equity | |
|
| |
Preferred Stock – Series B – As of December 31, 2021 | |
$ |
– | |
Issuance of Series B Convertible Preferred Stock on September 30, 2022 | |
| 5,190,465 | |
Dividends of Series B Convertible Preferred Stock as of December 31, 2022 | |
| 94,372 | |
Preferred Stock – Series B – As of December 31, 2022 | |
| 5,284,837 | |
Dividends of Series B Convertible Preferred Stock as of March 31, 2023 | |
| 92,372 | |
Preferred Stock – Series B – As of March 31, 2023 | |
$ | 5,379,209 | |
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v3.23.3
LOSS PER SHARE
|
3 Months Ended |
Mar. 31, 2023 |
Loss per share attribute to the company's shareholders: |
|
LOSS PER SHARE |
Net loss per share is provided in accordance with
FASB ASC 260-10, “Earnings per share”. Basic net loss per common share (“EPS”) s computed by dividing net
loss available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted loss per share
is computed by dividing net loss by the weighted average shares outstanding, assuming all dilutive potential common shares were issued,
unless doing so is anti-dilutive.
The following table sets forth the computation
of basic and diluted net loss per share for the three months ended March 31, 2023 and 2022:
Schedule of loss per share basic and diluted | |
| | |
| |
| |
Three months ended March 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Net loss for the period attribute to the Company | |
$ | (506,793 | ) | |
$ | (658,415 | ) |
| |
| | | |
| | |
Weighted average number of common shares outstanding, basic and diluted | |
| 152,386,802 | | |
| 152,899,640 | |
| |
| | | |
| | |
Basic and diluted loss per common share: | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
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v3.23.3
INCOME TAX
|
3 Months Ended |
Mar. 31, 2023 |
Income Tax Disclosure [Abstract] |
|
INCOME TAX |
The Company recorded $0 tax provision for the
three months ending March 31, 2023 and 2022, due in large part to its expected tax losses for the year and maintaining a full valuation
allowance against its net deferred tax assets in every jurisdiction that it is operating in.
At March 31, 202, the Company has U.S.
federal operating loss carryforwards of approximately $4 million.
Due to U.S. enacted Public Law 115-97, known as the Tax Cuts and Jobs Act (the "TCJA") in 2017, U.S. federal net operating
loss carryforwards in the amount of $5,600,000,
generated after 2017 have an indefinite carryforward period. U.S. net operating loss carryforwards, in the amount of $2,600,000,
generated prior to 2018 will expire, if unused, beginning in 2034. State net operating loss carryforwards will begin to expire, if
unused, in 2034.
At March 31, 2023, the Company’s
subsidiary operating in Malaysia has net operating loss of approximately $1.9
million. Net operating loss carryforwards will begin to expire, if unused, in 2025.
At March 31, 2023, the Company’s subsidiary
operating in Bangladesh has net operating loss carryforwards of $42,100 which can be carried forward for a maximum period of six years.
The Company follows the provision of ASC 740 which
prescribes a comprehensive model for how a company should recognize, measure, present, and disclose in its financial statements uncertain
tax positions that the Company has taken or expects to take on a tax return. The Company did not have any unrecognized tax positions or
benefits as of March 31, 2023 and December 31, 2022. The Company recognizes interest and penalties accrued on any unrecognized tax benefits
as a component of income tax expense. We do not expect any material changes in our unrecognized tax benefits over the next 12 months.
The Company’s ability to utilize U.S. net
operating loss carryforwards to offset future taxable income may be deferred or limited significantly if the Company were to experience
an “ownership change” as defined in section 382 of the Internal Revenue Code of 1986, as amended, and corresponding provisions
of state law. In general, an ownership change occurs when the ownership of the Company’s stock by 5 percent or more shareholders
“5-percent shareholders” exceeds 50 percentage points within a three-year period. We have not conducted a Section 382 study
to determine whether the use of our U.S. net operating losses is limited. We may have experienced ownership changes in the past, and we
may experience ownership changes in the future, some of which are outside our control. This could limit the amount of net operating losses
that we can utilize annually to offset future taxable income or tax liabilities.
|
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
RELATED PARTY TRANSACTIONS
|
3 Months Ended |
Mar. 31, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
10. |
RELATED PARTY TRANSACTIONS |
Related party balances consisted of the following:
Schedule of Related party balances consisted | |
| | |
| |
| |
| As of March 31,
2023 | | |
| As of December 31,
2022 | |
| |
| | | |
| | |
Due to Porta Capital Limited (“Porta Capital”) | |
$ | 324,315 | | |
$ | 76,949 | |
Due to Bru Haas (B) Sdn Bhd (“Bru Haas (B)”) | |
| 714,830 | | |
| 561,947 | |
Due to Bru Haas Sdn Bhd (“Bru Haas”) | |
| 14,801 | | |
| 33,588 | |
Due to Clicque Technology Snd Bhd (“Clicque”) | |
| 118,984 | | |
| 79,389 | |
Due from Mr. Kamal Hamidon | |
| – | | |
| (850 | ) |
Due from Mr. Song Dai (“Mr. Song”) | |
| (8,671 | ) | |
| (8,671 | ) |
Due to Long Ding Jung | |
| 1,493 | | |
| – | |
Due to Ganesha A/L Karuppiaya | |
| 8,812 | | |
| – | |
Due from Mohammad Shakawat | |
| (66 | ) | |
| – | |
Due to Leet Entertainment Group Limited (“Leet HK”) | |
| 417,282 | | |
| 414,814 | |
| |
$ | 1,591,780 | | |
$ | 1,157,166 | |
Mr. Song is the director and major shareholder
of the Company, and he is also the major shareholder of Porta Capital, Bru Haas (B), Bru Haas, Tila Network, and Porta Network. Amount
due to these related companies are those trade and nontrade payables arising from transactions between the Company and the related companies,
such as advances made by the related companies on behalf of the Company, and advances made by the Company on behalf of the related companies.
Those advances are unsecured, non-interest bearing and have no fixed terms of repayment.
The advances from Mr. Song is mainly for working
capital purpose. The advances are unsecured, non-interest bearing and have no fixed terms of repayment.
Schedule of commercial terms among related parties |
| |
| | |
| |
|
| |
Three months ended March 31, | |
Nature of transactions with related parties |
| |
2023 | | |
2022 | |
|
| |
| | |
| |
Research and development consulting fee to related parties: |
| |
| | | |
| | |
- Porta Capital |
(a) | |
$ | 8,981 | | |
$ | 8,997 | |
|
| |
| | | |
| | |
Consultancy fee to related parties |
| |
| | | |
| | |
- Clicque |
(b) | |
$ | 37,618 | | |
$ | 41,745 | |
|
| |
| | | |
| | |
Rent expense of Matchroom platform server to related parties: |
| |
| | | |
| | |
- Porta Capital |
(c) | |
$ | 28,440 | | |
$ | 28,440 | |
- Bru Haas (B) |
(d) | |
| 59,874 | | |
| 69,410 | |
- Clicque |
(d) | |
| 8 | | |
| – | |
Total |
| |
$ | 88,322 | | |
$ | 97,850 | |
|
| |
| | | |
| | |
|
| |
| | | |
| | |
Network Bandwidth expense to Bru Haas (B) |
(e) | |
$ | – | | |
$ | 54,000 | |
|
| |
| | | |
| | |
Director fee |
| |
| | | |
| | |
- Ganesha |
| |
$ | 3,420 | | |
$ | 3,580 | |
- Kamal Hamidon |
| |
| 12,311 | | |
| 12,889 | |
- Ding Jung Long |
| |
| 13,991 | | |
| 23,629 | |
|
| |
| | | |
| | |
Total |
| |
$ | 29,722 | | |
$ | 40,098 | |
Both platform server rent expense and network
bandwidth expense are recorded in the cost of revenue.
(a) The Company entered a consultancy service
agreement with Porta Capital for a fixed period of 56 months commenced from May 1, 2017. The consultancy service fee is $3,000 per month
and the agreement was renewed for another fixed period of 24 months on January 1, 2022.
(b) The Company entered two separate consultancy
service agreements with Clicque for a fixed period of 36 months each commenced from June 1, 2021 and December 1, 2021. The consultancy
service fees are RM 40,000 (equivalent to approximately $9,700) per month and RM 15,000 (equivalent to approximately $3,600) per month,
respectively.
(c) The Company entered a platform server rental
agreement with Porta Capital for a fixed period of 60 months commenced from March 1, 2021. The rent is $9,500 per month.
(d) The Company entered a platform server rental
agreement with Bru Haas (B) for a fixed period of 60 months commenced from July 1, 2021. The rent is $20,000 per month. In additions,
the Company entered a service agreement with Bru Haas (B) providing security operations center service for a fixed period of 12 months
commenced from February 17, 2022. The service fee is $4,705 per month.
(e) The Company entered a network bandwidth rental
agreement with Bru Haas (B) for a fixed period of 12 months commenced from January 1, 2022. The rent is $18,000 per month.
During the three months ended March 31, 2023 and
2022, the Company utilized space on a rent-free basis in the office located at Unit 805, 8th Floor, Menara Mutiara Majestic, Jalan Othman,
Petaling Jaya 46000, Selangor, Malaysia which is owned by Mr. Song. The fair market value of the rent is RM1,500 per month.
Mr. Song is the director and major shareholder
of the Company, and he is also the major shareholder of Porta Capital, Bru Haas (B), Bru Haas, Tila Network, and Porta Network. Amount
due to these related companies are those trade and nontrade payables arising from transactions between the Company and the related companies,
such as advances made by the related companies on behalf of the Company, and advances made by the Company on behalf of the related companies.
Those advances are unsecured, non-interest bearing and have no fixed terms of repayment.
The advances to Mr. Song is mainly for working
capital purpose. The advances are unsecured, non-interest bearing and have no fixed terms of repayment.
On September 30, 2022, the Company issued to Porta
Capital Limited, Bru Haas (B) Sdn Bhd, Bru Haas Sdn Bhd, Clicque Technology Sdn Bhd, Tilla Network Limited and Porta Network Inc., the
Company’s related parties (collectively as the “Related Parties”), an aggregate of 5,898,256 shares of Series B Convertible
Preferred Stock, par value $0.0001 per share (the “Series B Preferred Stock”), of the Company pursuant to certain Debt Conversion
Agreements, each dated September 30, 2022 (the “Debt Conversion Agreement”), between the Related Parties and the Company.
The effect of the Debt Conversion Agreement is that all or a portion of the Related party balances has been converted to Series B Convertible
Preferred Shares.
|
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
CONCENTRATIONS OF RISK
|
3 Months Ended |
Mar. 31, 2023 |
Risks and Uncertainties [Abstract] |
|
CONCENTRATIONS OF RISK |
11. |
CONCENTRATIONS OF RISK |
The Company
is exposed to the following concentrations of risk:
For the three months ended March 31, 2023, the
individual customer who accounts for 10% or more of the Company’s revenues and its outstanding receivable balances as at period-end
dates, are presented as follows:
| |
| | | |
| |
| |
|
|
| |
| Three months ended March 31, 2023 |
| |
March 31, 2023 |
Customers | |
| Revenues | | |
| Percentage of revenues |
| |
Accounts receivable |
| |
| | | |
| |
| |
|
|
Customer A | |
$ | 32,060 | | |
$ | 65% |
| |
$ |
– |
| |
| | | |
| |
| |
|
|
Total: | |
$ | 32,060 | | |
| 65% |
Total: | |
$ |
– |
For the three months ended March 31, 2022, the
individual customer who accounts for 10% or more of the Company’s revenues and its outstanding receivable balances as at period-end
dates, are presented as follows:
| |
| | | |
| |
| |
|
|
| |
| Three months ended March 31, 2022 |
| |
March 31, 2022 |
Customers | |
| Revenues | | |
| Percentage of revenues |
| |
Accounts receivable |
| |
| | | |
| |
| |
|
|
Customer A | |
$ | 15,288 | | |
| 69% |
| |
$ |
15,369 |
Customer B | |
| 3,314 | | |
| 15% |
| |
|
3,438 |
| |
| | | |
| |
| |
|
|
Total: | |
$ | 18,602 | | |
| 84% |
Total: | |
$ |
18,807 |
(b) |
Economic and political risk |
The Company’s major operations are conducted
in Malaysia. Accordingly, the political, economic, and legal environments in Malaysia, as well as the general state of Malaysia’s
economy may influence the Company’s business, financial condition, and results of operations.
The Company cannot guarantee that the current
exchange rate will remain steady; therefore, there is a possibility that the Company could post the same amount of profit for two comparable
periods and because of the fluctuating exchange rate actually post higher or lower profit depending on exchange rate of TAKA and MYR converted
to US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.
(d) |
Concentration of credit risk |
Financial instruments that potentially subject
the Company to concentrations of credit risk consist principally of cash. The Company maintains cash with various financial institutions
in Hong Kong and Malaysia. Cash are maintained with high credit quality institutions, the composition and maturities of which
are regularly monitored by management. The Perbadanan Insurans Deposit Malaysia (“PIDM”) pays compensation up to a limit of
RM250,000 if the bank with which an individual/a company hold its eligible deposit fails. At March 31, 2023 and December 31, 2022, the
Company did not have deposit funds that exceeded the insured limits in Malaysia.
|
X |
- DefinitionThe entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.
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v3.23.3
COMMITMENTS AND CONTINGENCIES
|
3 Months Ended |
Mar. 31, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
12. |
COMMITMENTS AND CONTINGENCIES |
The Company from time to time may be involved
in legal proceedings and disputes arising in the normal course of business. The Company believes that there are no material claims or
actions pending or threatened against the Company.
On April
28, 2021, the Company entered into a financial advisory agreement, (“the agreement”) with Maxim Group, LLC (“Maxim”),
a leading full-service investment banking, securities and wealth management firm, pursuant to which Maxim will provide certain advisory
services including strategic corporate planning, capitalization, and marketing. Additionally, Maxim, will advise the Company with respect
to its objective to list on a national securities exchange. As consideration for Maxim’s services pursuant to the agreement, the
Company agreed to issue restricted shares of the Company’s common stock to Maxim equal to 2% of the outstanding shares of the Company’s
Common Stock. As mentioned in Note 6, the Company issued 1,403,973 restricted shares, 1% of the outstanding shares of the common stock,
upon execution of the agreement. Under the terms of the agreement, the Company is committed to issue additional restricted shares of 1%
of the outstanding shares of its common stock upon a successful listing of the Company’s common stock to a national exchange (NASDAQ
or NYSE).
On November 4, 2022 (the “Issue Date”),
Leet Technology Inc. (the “Company”) entered into a Securities Purchase Agreement dated as of November 4, 2022 (the “SPA”),
by and between the Company and 1800 Diagonal Lending LLC, a Virginia limited liability company (the “Investor”). Pursuant
to the SPA, among other things, the Company agreed to issue to the Investor a convertible note in the principal amount of $113,300.00
(the “Note” and together with the SPA, the “Agreements”). The Note contains an original issue discount amount
of $10,300.00, legal fees payable to Investor’s legal counsel of $2,000.00 and to Investor a due diligence fee of $1,000.00. The
Note accrues interest at an annual interest rate of 8% and a default rate of 22%, and matures on November 4, 2024 (the “Maturity
Date”). The Investor may convert the Note into shares of the Company’s common stock, par value $0.0001 per share (the “Common
Stock”), 180 days after the Issue Date until the later of (i) Maturity Date and (ii) the date the Company pays any amounts owed
in connection with an event of default. The per share conversion price into which the Note is convertible into shares of Common Stock
(the “Conversion Price”) is 75% multiplied by the average of the lowest three closing bid prices for the Common Stock during
the ten trading days ending on the last trading day prior to the conversion date. The Company has the right to prepay the outstanding
principal amount of the Note, plus any accrued interest on the outstanding principal (including any default interest) at a rate of (x)
110% during the period ending 60 days after the Issue Date, (y) 115% during the period between 61 days and 180 days after the Issue Date
and (z) 120% during the period between 180 days and 730 days after the Issue Date.
|
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- DefinitionThe entire disclosure for commitments and contingencies.
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v3.23.3
SUBSEQUENT EVENTS
|
3 Months Ended |
Mar. 31, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
The Company evaluated subsequent events and transactions
that occurred after the balance sheet date up to October 6, 2023, the date that the financial statements were issued. Other than as described
below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed consolidated
financial statements.
On April 19, 2023, the Company paid off its convertible
promissory note with 1800 Diagonal Lending dated November 4, 2022, of $134,921.36 together with all interest thereon.
On June
15, 2023, the Company and Long Ding Jung, the previous Chief Executive Officer, mutually agreed that Mr Long would return for cancellation
an aggregate of 800,000 shares of Common Stock which were issued to Mr Long on November 20, 2020.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
3 Months Ended |
Mar. 31, 2023 |
Accounting Policies [Abstract] |
|
Basis of presentation |
The accompanying unaudited condensed consolidated
financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States
(“US GAAP”) for interim financial reporting, and in accordance with instructions for Form 10-Q and Article 8 of Regulation
S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete
financial statements. In the opinion of management, the unaudited condensed consolidated financial statements contained in this report
reflect all adjustments that are normal and recurring in nature and considered necessary for a fair presentation of the financial position
and the results of operations for the interim periods presented. The year-end balance sheet data was derived from audited financial statements
but does not include all disclosures required by US GAAP. The results of operations for the interim period are not necessarily indicative
of the results expected for the full year. These unaudited condensed consolidated financial statements, footnote disclosures and other
information should be read in conjunction with the financial statements and the notes thereto included in the Company’s Annual Report
on Form 10-K for the year ended December 31, 2022.
|
Use of estimates and assumptions |
Use of estimates and assumptions |
In preparing these unaudited condensed consolidated
financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements during the period reported. Actual results may differ from
these estimates.
|
Basis of consolidation |
The unaudited condensed consolidated financial
statements include the financial statements of the Company and its subsidiaries. All inter-company balances and transactions within the
Company have been eliminated upon consolidation.
|
Cash |
Cash represent cash on hand, demand deposits placed
with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the
purchase date of such investments.
|
Accounts receivable |
Accounts receivable are recorded in accordance
with Accounting Standards Codification (“ASC”) 310, “Receivables.” Accounts receivable are recorded at the invoiced
amount and do not bear interest, which are due within contractual payment terms, generally 30 to 90 days from completion of service. Credit
is extended based on evaluation of a customer's financial condition, the customer creditworthiness and their payment history. Accounts
receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified
amount are reviewed individually for collectability. At the end of each quarter, the Company specifically evaluates individual customer’s
financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables.
The Company will consider the allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to
make required payments. For the receivables that are past due or not being paid according to payment terms, the appropriate actions are
taken to exhaust all means of collection, including seeking legal resolution in a court of law. The Company does not have any off-balance-sheet
credit exposure related to its customers. As of March 31, 2023 and December 31, 2022, there were no allowance for doubtful accounts.
|
Plant and equipment |
Plant and equipment are stated at historical cost
less accumulated depreciation. Leasehold improvements are amortized over the lessor of the based term of the lease or 5 years of the leasehold
improvement. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they
become fully operational and after taking into account their estimated residual values:
Schedule of useful lives of plant and equipment |
|
|
|
|
Expected useful lives |
Computer and
equipment |
|
5 years |
Furniture and fixtures |
|
5 years |
Expenditures for repairs and maintenance are expensed
as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any
resulting gain or loss is recognized in the results of operations.
|
Research and development costs |
Research and development costs |
Research and development costs are expensed as
incurred and consist of development work associated with our existing technology, customer solutions and processes. Our research and development
expenses relate primarily to payroll costs for personnel, costs associated with various projects, including testing, development and other
related expenses.
|
Impairment of long-lived assets |
Impairment of long-lived assets |
In accordance with the provisions of ASC Topic
360, “Impairment or Disposal of Long-Lived Assets”, all long-lived assets such as plant and equipment, intangible assets,
and right of use (“ROU”) assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison
of the carrying amount of an asset to its estimated future undiscounted cash flows expected to be generated by the asset. If such assets
are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed
the fair value of the assets. There was no impairment charge for the three months ended March 31, 2023 and 2022.
|
Contract liability |
Contract liability
Billing practices for the Company’s contracts
are governed by the contract terms of each project. Billings do not necessarily correlate with revenues recognized. The Company records
contract liabilities to account for these differences in timing.
The contract liability, represents the Company’s
obligation to transfer goods or services to a customer for which the Company has been paid by the customer or for which the Company is
obligated to perform under the contract. Revenue for future services reflected in this account are recognized, and the liability is reduced,
as the Company subsequently satisfies the performance obligation under the contract.
|
Revenue recognition |
The revenue of the Company is currently generated
from the provision of white label solutions and esports event management and team services. The Company recognizes revenue in accordance
with Accounting Standards Codification (“ASC”) Topic 606 – Revenue from Contracts with Customers (“ASC
606”) when control of a product or service is transferred to a customer.
Under ASC 606, a performance obligation is a promise
within a contract to transfer a distinct good or service, or a series of distinct goods and services, to a customer. Revenue is recognized
when performance obligations are satisfied, and the customer obtains control of promised goods or services. The amount of revenue recognized
reflects the consideration to which the Company expects to be entitled to receive in exchange for goods or services. Under the standard,
a contract’s transaction price is allocated to each distinct performance obligation. To determine revenue recognition for arrangements
that the Company determines are within the scope of ASC 606, the Company performs the following five steps:
|
· |
identify the contract with a customer; |
|
· |
identify the performance obligations in the contract; |
|
· |
determine the transaction price; |
|
· |
allocate the transaction price to performance obligations in the contract; and |
|
· |
recognize revenue as the performance obligation is satisfied. |
White Label Solutions Revenue
The Company derives revenue from the provision
of white label solutions. The Company offers white label, contracted licensed, solutions primarily to their information & communications
technology (“ICT”) partners. The Company engages its ICT partners to utilize its Matchroom.net Platform. For customers who
have their own platforms and apps being used, the Company will customize the design of Matchroom.net to meet the customer’s need
and integrate, a customized solution into the customer’s system. The Matchroom.net platform and software solution is customizable
to the specific needs of each customer and can be integrated across multiple platforms. On average it will take the Company three months
to complete the customization of the platform for a customers use.
The Company’s typical arrangement involves
customizing the Matchroom.net platform solution, which requires technical programming support to build out the platform to its customers
specifications. As a result, in analyzing the performance obligations being provided to the customer the Company considers the software
license and customization services as a single performance obligation as required by ASC 606. In carrying out the services under these
arrangements, the Company is often provided with upfront payment which is deferred and recognized into revenue over the duration of the
contract.
Esports Tournament Management and Team Services
Revenue
The Company derives revenue from esports tournament
management and team services. The Company offers tournament management services to their customers, whereby they are engaged to provide
the service of managing and hosting a tournament of the customer’s choice. The Company provides the required manpower and skills
to host and manage an esports tournament on their own Matchroom.net platform or on the platform of the customer. The hosting and management
of these tournaments on behalf of the customer is deemed to be one performance obligation and is met over the period of performance (couple
of days) in which the tournament is held.
The amount to be recognized as revenue equals
the predetermined event management fee as per the agreement in place between the Company and the customer. The Company fulfils its performance
obligation through the execution and completion of hosting the tournament, over the period of performance that being the multi-day tournament.
The amount per the contract is based on the needs of the customer and the required level of manpower or skills needed for the relevant
tournament.
Apart from hosting the tournaments of other customers,
the Company also hosts and managed their own internally held tournaments. The Company will obtain sponsorship agreements with other third-party
entities whereby the Company commits to deliver certain sponsor and promotional services in exchange for consideration. Upon completion
of the tournament a work completion report will be generated and communicated to the customer. Revenue will be recording pro rata during
the duration of the tournament. The Company invoices its promotional partners based on the contracted services within the agreement.
|
Disaggregation of Revenue |
Disaggregation of Revenue
The Company has disaggregated its revenue from
contracts with customers into categories based on the nature of the revenue. The following table presents the revenue streams by segments,
with the presentation revenue categories presented on the statements of operation for the periods indicated:
Schedule of disaggregated revenue | |
| | |
| |
| |
Three months ended March 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
White label solutions | |
$ | 32,453 | | |
$ | 17,373 | |
Esport tournament management and team services | |
| – | | |
| 3,314 | |
Matchroom Mini-app solutions | |
| 16,807 | | |
| 1,622 | |
| |
$ | 49,260 | | |
$ | 22,309 | |
|
Income taxes |
Income
taxes
Income taxes are determined in accordance with
the provisions of ASC Topic 740, Income Taxes (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized
for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities
and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and
liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
ASC 740 prescribes a comprehensive model for how
companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to
be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely
than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be
measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the
tax authority assuming full knowledge of the position and relevant facts.
For the year ended December 31, 2022, the Company
incurred $20,000 tax penalties imposed by IRS for FY 2021 income tax return. For the three months ended March 31, 2023, the Company did
not have any interest and penalties associated with tax positions. As of March 31, 2023 and December 31, 2022, the Company did not have
any significant unrecognized uncertain tax positions.
The Company is subject to tax in local and foreign
jurisdiction. As a result of its business activities, the Company files tax returns that are subject to examination by the relevant tax
authorities.
|
Foreign currencies translation |
Foreign currencies translation
Transactions denominated in currencies other than
the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency
using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the consolidated statement
of operations.
The reporting currency of the Company is
United States Dollar (“US$”) and the accompanying condensed consolidated financial statements have been expressed in
US$. The functional currencies of the Company’s operating subsidiaries are their local currencies Bangladeshi Taka (“TAKA”) and Malaysian Ringgit (“MYR”)). TAKA-denominated assets and
liabilities are translated into the United States Dollar using the exchange rate at the balance sheet date (0.0094
and 0.0097,
at March 31, 2023 and December 31, 2022, respectively), and revenue and expense accounts are translated using the weighted average
exchange rate in effect for the period (0.0096 for
the three months ended March 31, 2023). MYR-denominated assets and liabilities are translated into the United States Dollar using
the exchange rate at the balance sheet date (0.22672 and 0.22692,
at March 31, 2023 and December 31, 2022, respectively), and revenue and expense accounts are translated using the weighted average
exchange rate in effect for the period (0.22799
and 0.23868
for the three months ended March 31, 2023 and 2022, respectively).
|
Comprehensive income |
Comprehensive income
ASC Topic 220, “Comprehensive Income”,
establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income
as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented
in the accompanying unaudited condensed consolidated statements of changes in stockholders’ deficit, consists of changes in unrealized
gains and losses on foreign currency translation. This comprehensive income is not included in the computation of income tax expense or
benefit.
|
Retirement plan costs |
Retirement plan costs
Contributions to retirement plans (which are defined
contribution plans) are charged to general and administrative expenses in the accompanying unaudited condensed consolidated statements
of operation as the related employee service is provided.
|
Leases |
Leases
The Company accounts for leases in accordance
with Topic 842, “Leases” (“ASC 842”) and determines if an arrangement is a lease at inception. Operating leases
are included in operating ROU assets, other current liabilities, and operating lease liabilities in our unaudited condensed consolidated
balance sheets. Finance leases are included in property and equipment, other current liabilities, and other long-term liabilities in our
unaudited condensed consolidated balance sheets.
ROU assets represent the right to use an underlying
asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease
ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most
of the Company’s leases do not provide an implicit rate, the Company generally use the incremental borrowing rate based on the estimated
rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU
asset also includes any lease payments made and excludes lease incentives. The lease terms may include options to extend or terminate
the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line
basis over the lease term.
In accordance with the guidance in ASC 842, components
of a lease should be split into three categories: lease components (e.g. land, building, etc.), non-lease components (e.g. common area
maintenance, consumables, etc.), and non-components (e.g. property taxes, insurance, etc.). Subsequently, the fixed and in-substance fixed
contract consideration (including any related to non-components) must be allocated based on the respective relative fair values to the
lease components and non-lease components.
|
Net loss per share |
Net loss per share
The Company calculates net income or loss per
share in accordance with ASC Topic 260, “Earnings per Share.” Basic income or loss per share is computed by dividing the net
income or loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is the same as
basic net loss per share when their inclusion would have an anti-dilutive effect due to the continuing net losses. The following anti-dilutive
equity and debt securities were excluded from the computation of net loss per share.
Schedule of anti-dilutive equity and debt securities | |
| | |
| |
| |
As of | |
| |
March 31, 2023 | | |
December 31, 2022 | |
| |
| (Shares) | | |
| (Shares) | |
| |
| | | |
| | |
Convertible shares | |
| 58,982,560 | | |
| 58,982,560 | |
|
Contingencies |
Contingencies
The Company follows the ASC 450-20 to report accounting
for contingencies. Certain conditions may exist as of the date the unaudited financial statements are issued, which may result in a loss
to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent
liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings
that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits
of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought
therein.
If the assessment of a contingency indicates that
it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would
be accrued in the Company’s unaudited condensed consolidated financial statements. If the assessment indicates that a potentially
material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent
liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally
not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon
information available at this time that any matters will have a material adverse effect on the Company’s financial position, results
of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s
business, financial position, and results of operations or cash flows.
|
Fair value of financial instruments |
Fair value of financial instruments
The Carrying amounts for cash, accounts receivable,
deposits receivable, accounts payable, accrued liabilities, and other payables approximate their fair value because of their short-term
maturity. The Company determined that the carrying amount of accrued compensation payable to officers and directors and amounts due to
related parties approximates fair value as these amounts are indicative of the amounts the company would expect to settle in current market
exchange.
|
Stock based compensation |
Stock based compensation
The Company accounts for non-employee stock-based
compensation in accordance with the guidance of FASB ASC Topic 718, Compensation—Stock Compensation, which requires all share-based
payments to non-employees to be recognized in the financial statements based on their fair values. The fair value of the equity instrument
is charged directly to compensation expense and credited to additional paid-in capital.
|
Series B Convertible Preferred Stock |
Series B Convertible Preferred Stock
The Company accounts for the Series B Convertible
Preferred Stock in accordance with the guidance in ASC 480, Distinguishing Liabilities from Equity. Preferred stock subject to mandatory
redemption are classified as a liability instrument and are measured at fair value. Conditionally preferred stock (including preferred
stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of
uncertain events not solely within the Company’s control) are classified as temporary equity.
|
Recent accounting pronouncements |
Recent accounting pronouncements
Accounting Standards Issued, Adopted
In June 2016, the FASB issued ASU No. 2016-13,
Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”).
This ASU requires measurement and recognition of expected credit losses for financial assets. ASU 2016-13 also requires new disclosures
for financial assets measured at amortized cost, loans, and available-for-sale debt securities. ASU 2016-13 is effective for the Company
beginning January 1, 2023. Adopting the standard did not have a material impact on the unaudited condensed consolidated financial statements.
From time
to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that are
adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of
recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations
upon adoption.
|
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v3.23.3
DESCRIPTION OF BUSINESS AND ORGANIZATION (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Schedule of description of subsidiaries |
Schedule of description of subsidiaries |
|
|
|
|
|
|
|
|
Name |
|
Place of incorporation
and kind of
legal entity |
|
Principal activities |
|
Particulars of registered/ paid up share
capital |
|
Effective interest
held |
|
|
|
|
|
|
|
|
|
Leet Entertainment Sdn. Bhd. |
|
Malaysia |
|
Provision of information technology and mobile application development and digital content publishing service |
|
1,000 ordinary shares at par value of MYR1 |
|
100% |
|
|
|
|
|
|
|
|
|
LEET Inc. |
|
BVI |
|
Investment holding |
|
1 ordinary share at par value of US$1 |
|
100% |
|
|
|
|
|
|
|
|
|
Leet Technology (BD) Ltd. |
|
Bangladesh |
|
Provision of information technology and mobile application development and digital content publishing service |
|
100,000 ordinary shares at par value of Taka 100 |
|
80% |
|
X |
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Accounting Policies [Abstract] |
|
Schedule of useful lives of plant and equipment |
Schedule of useful lives of plant and equipment |
|
|
|
|
Expected useful lives |
Computer and
equipment |
|
5 years |
Furniture and fixtures |
|
5 years |
|
Schedule of disaggregated revenue |
Schedule of disaggregated revenue | |
| | |
| |
| |
Three months ended March 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
White label solutions | |
$ | 32,453 | | |
$ | 17,373 | |
Esport tournament management and team services | |
| – | | |
| 3,314 | |
Matchroom Mini-app solutions | |
| 16,807 | | |
| 1,622 | |
| |
$ | 49,260 | | |
$ | 22,309 | |
|
Schedule of anti-dilutive equity and debt securities |
Schedule of anti-dilutive equity and debt securities | |
| | |
| |
| |
As of | |
| |
March 31, 2023 | | |
December 31, 2022 | |
| |
| (Shares) | | |
| (Shares) | |
| |
| | | |
| | |
Convertible shares | |
| 58,982,560 | | |
| 58,982,560 | |
|
X |
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v3.23.3
PLANT AND EQUIPMENT (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Property, Plant and Equipment [Abstract] |
|
Schedule of plant and equipment |
Schedule of plant and equipment | |
| | |
| |
| |
As of | |
| |
March 31, 2023 | | |
December 31, 2022 | |
| |
| | |
| |
Computer and equipment | |
$ | 141,306 | | |
$ | 139,407 | |
Furniture and fixtures | |
| 8,448 | | |
| 8,455 | |
Leasehold improvements | |
| 21,330 | | |
| 21,348 | |
| |
| 171,084 | | |
| 169,210 | |
Less: accumulated depreciation | |
| (48,705 | ) | |
| (45,752 | ) |
| |
$ | 122,379 | | |
$ | 123,458 | |
|
X |
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v3.23.3
LEASE LIABILITY (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Lease Liability |
|
Schedule of lease allocation of assets and liabilities |
Schedule of lease allocation of assets and liabilities | |
| |
| | |
| |
| |
Consolidated Balance | |
As of | |
| |
Sheets Caption | |
March 31, 2023 | | |
December 31, 2022 | |
| |
| |
| | |
| |
Assets | |
Operating lease right-of-use assets | |
$ | 5,974 | | |
$ | 9,046 | |
| |
| |
| | | |
| | |
Liabilities: | |
| |
| | | |
| | |
Current | |
Operating lease liability – current | |
$ | 5,974 | | |
$ | 9,046 | |
Non-current | |
Operating lease liability – non-current | |
| – | | |
| – | |
| |
| |
| | | |
| | |
Total lease liabilities | |
| |
$ | 5,974 | | |
$ | 9,046 | |
|
Schedule of lease obligations |
Schedule of lease obligations | |
| |
Year Ended March 31, | |
| |
2024 | |
| 5,997 | |
2025 | |
| – | |
2026 | |
| – | |
2027 | |
| – | |
2028 | |
| – | |
Total minimum lease payments | |
| 5,997 | |
Less: interest | |
| 23 | |
| |
| | |
Total present value of lease liabilities | |
$ | 5,974 | |
|
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v3.23.3
MEZZANINE EQUITY (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Mezzanine Equity |
|
Schedule of Mezzanine Equity |
Schedule of Mezzanine Equity | |
|
| |
Preferred Stock – Series B – As of December 31, 2021 | |
$ |
– | |
Issuance of Series B Convertible Preferred Stock on September 30, 2022 | |
| 5,190,465 | |
Dividends of Series B Convertible Preferred Stock as of December 31, 2022 | |
| 94,372 | |
Preferred Stock – Series B – As of December 31, 2022 | |
| 5,284,837 | |
Dividends of Series B Convertible Preferred Stock as of March 31, 2023 | |
| 92,372 | |
Preferred Stock – Series B – As of March 31, 2023 | |
$ | 5,379,209 | |
|
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v3.23.3
RELATED PARTY TRANSACTIONS (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Related Party Transactions [Abstract] |
|
Schedule of Related party balances consisted |
Schedule of Related party balances consisted | |
| | |
| |
| |
| As of March 31,
2023 | | |
| As of December 31,
2022 | |
| |
| | | |
| | |
Due to Porta Capital Limited (“Porta Capital”) | |
$ | 324,315 | | |
$ | 76,949 | |
Due to Bru Haas (B) Sdn Bhd (“Bru Haas (B)”) | |
| 714,830 | | |
| 561,947 | |
Due to Bru Haas Sdn Bhd (“Bru Haas”) | |
| 14,801 | | |
| 33,588 | |
Due to Clicque Technology Snd Bhd (“Clicque”) | |
| 118,984 | | |
| 79,389 | |
Due from Mr. Kamal Hamidon | |
| – | | |
| (850 | ) |
Due from Mr. Song Dai (“Mr. Song”) | |
| (8,671 | ) | |
| (8,671 | ) |
Due to Long Ding Jung | |
| 1,493 | | |
| – | |
Due to Ganesha A/L Karuppiaya | |
| 8,812 | | |
| – | |
Due from Mohammad Shakawat | |
| (66 | ) | |
| – | |
Due to Leet Entertainment Group Limited (“Leet HK”) | |
| 417,282 | | |
| 414,814 | |
| |
$ | 1,591,780 | | |
$ | 1,157,166 | |
|
Schedule of commercial terms among related parties |
Schedule of commercial terms among related parties |
| |
| | |
| |
|
| |
Three months ended March 31, | |
Nature of transactions with related parties |
| |
2023 | | |
2022 | |
|
| |
| | |
| |
Research and development consulting fee to related parties: |
| |
| | | |
| | |
- Porta Capital |
(a) | |
$ | 8,981 | | |
$ | 8,997 | |
|
| |
| | | |
| | |
Consultancy fee to related parties |
| |
| | | |
| | |
- Clicque |
(b) | |
$ | 37,618 | | |
$ | 41,745 | |
|
| |
| | | |
| | |
Rent expense of Matchroom platform server to related parties: |
| |
| | | |
| | |
- Porta Capital |
(c) | |
$ | 28,440 | | |
$ | 28,440 | |
- Bru Haas (B) |
(d) | |
| 59,874 | | |
| 69,410 | |
- Clicque |
(d) | |
| 8 | | |
| – | |
Total |
| |
$ | 88,322 | | |
$ | 97,850 | |
|
| |
| | | |
| | |
|
| |
| | | |
| | |
Network Bandwidth expense to Bru Haas (B) |
(e) | |
$ | – | | |
$ | 54,000 | |
|
| |
| | | |
| | |
Director fee |
| |
| | | |
| | |
- Ganesha |
| |
$ | 3,420 | | |
$ | 3,580 | |
- Kamal Hamidon |
| |
| 12,311 | | |
| 12,889 | |
- Ding Jung Long |
| |
| 13,991 | | |
| 23,629 | |
|
| |
| | | |
| | |
Total |
| |
$ | 29,722 | | |
$ | 40,098 | |
|
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v3.23.3
CONCENTRATIONS OF RISK (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Risks and Uncertainties [Abstract] |
|
Schedules of Concentration of Risk, by Risk Factor [Table Text Block] |
| |
| | | |
| |
| |
|
|
| |
| Three months ended March 31, 2023 |
| |
March 31, 2023 |
Customers | |
| Revenues | | |
| Percentage of revenues |
| |
Accounts receivable |
| |
| | | |
| |
| |
|
|
Customer A | |
$ | 32,060 | | |
$ | 65% |
| |
$ |
– |
| |
| | | |
| |
| |
|
|
Total: | |
$ | 32,060 | | |
| 65% |
Total: | |
$ |
– |
For the three months ended March 31, 2022, the
individual customer who accounts for 10% or more of the Company’s revenues and its outstanding receivable balances as at period-end
dates, are presented as follows:
| |
| | | |
| |
| |
|
|
| |
| Three months ended March 31, 2022 |
| |
March 31, 2022 |
Customers | |
| Revenues | | |
| Percentage of revenues |
| |
Accounts receivable |
| |
| | | |
| |
| |
|
|
Customer A | |
$ | 15,288 | | |
| 69% |
| |
$ |
15,369 |
Customer B | |
| 3,314 | | |
| 15% |
| |
|
3,438 |
| |
| | | |
| |
| |
|
|
Total: | |
$ | 18,602 | | |
| 84% |
Total: | |
$ |
18,807 |
|
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v3.23.3
LIQUIDITY GOING CONCERN UNCERTAINTIES (Details Narrative) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2023 |
Mar. 31, 2022 |
Dec. 31, 2022 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
|
Cash |
$ 67,900
|
|
$ 36,808
|
Working capital |
3,167,665
|
|
|
Accumulated deficit |
11,179,360
|
|
$ 10,578,195
|
Net loss |
$ 510,821
|
$ 658,415
|
|
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2023
USD ($)
|
Mar. 31, 2022 |
Dec. 31, 2022
USD ($)
|
Accounts Receivable, Allowance for Credit Loss, Current |
$ 0
|
|
$ 0
|
Income Tax Examination, Penalties Expense |
|
|
$ 20,000
|
Bangladesh, Taka |
|
|
|
Foreign Currency Exchange Rate, Translation |
0.0094
|
|
0.0097
|
Foreign currency exchange rate translation |
0.0096
|
|
|
Malaysia, Ringgits |
|
|
|
Foreign Currency Exchange Rate, Translation |
0.22672
|
|
0.22692
|
Foreign currency exchange rate translation |
0.22799
|
0.23868
|
|
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v3.23.3
PLANT AND EQUIPMENT (Details - Schedule of Plant and Equipment) - USD ($)
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Property, Plant and Equipment [Line Items] |
|
|
Plant and equipment, gross |
$ 171,084
|
$ 169,210
|
Less: accumulated depreciation |
(48,705)
|
(45,752)
|
Plant and equipment, net |
122,379
|
123,458
|
Computer Equipment [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Plant and equipment, gross |
141,306
|
139,407
|
Furniture and Fixtures [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Plant and equipment, gross |
8,448
|
8,455
|
Leasehold Improvements [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Plant and equipment, gross |
$ 21,330
|
$ 21,348
|
X |
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v3.23.3
LEASE LIABILITY (Details - Allocation of assets and liabilities) - USD ($)
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Lease Liability |
|
|
Right of use assets |
$ 5,974
|
$ 9,046
|
Lease liabilities, current |
5,974
|
9,046
|
Lease liabilities, noncurrent |
0
|
0
|
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|
$ 9,046
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v3.23.3
STOCKHOLDERS’ DEFICIT (Details Narrative) - $ / shares
|
|
|
3 Months Ended |
|
Feb. 13, 2023 |
Jun. 30, 2022 |
Mar. 31, 2023 |
Dec. 31, 2022 |
Class of Stock [Line Items] |
|
|
|
|
Preferred stock, shares authorized |
|
|
20,000,000
|
20,000,000
|
Preferred stock, par value |
|
|
$ 0.0001
|
$ 0.0001
|
Common stock, shares authorized |
|
|
10,000,000,000
|
10,000,000,000
|
Common stock, par value |
|
|
$ 0.0001
|
$ 0.0001
|
Common stock, shares issued |
|
|
151,896,262
|
152,899,640
|
Common stock, shares outstanding |
|
|
151,896,262
|
152,899,640
|
Common Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Stock cancelled, shares |
|
|
1,003,378
|
|
Common stock, shares issued |
|
|
151,896,262
|
152,899,640
|
Common stock, shares outstanding |
|
|
151,896,262
|
152,899,640
|
Employees And Consultants [Member] | Stock Incentive Plan 2022 [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Stock issued for compensation, shares |
|
7,000,000
|
|
|
Series A Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock, shares authorized |
|
|
1,000,000
|
1,000,000
|
Preferred Stock, Shares Outstanding |
|
|
1,000,000
|
1,000,000
|
Preferred Stock, Shares Issued |
|
|
1,000,000
|
1,000,000
|
Series B Preferred Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Preferred stock, shares authorized |
|
|
10,000,000
|
|
Preferred Stock, Shares Outstanding |
|
|
5,898,256
|
|
Preferred Stock, Shares Issued |
|
|
5,898,256
|
|
Common Stock [Member] |
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
Stock cancelled, shares |
1,003,378
|
|
|
|
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v3.23.3
MEZZANINE EQUITY (Details - Schedule of Distinguishing Liabilities from Equity) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2023 |
Dec. 31, 2022 |
Preferred Stock, Series B, Ending Balance |
$ 5,284,837
|
|
Preferred Stock, Series B, Ending Balance |
5,379,209
|
$ 5,284,837
|
Series B Preferred Stock [Member] |
|
|
Preferred Stock, Series B, Ending Balance |
5,284,837
|
0
|
Issuance of Series B Convertible Preferred Stock on September 30, 2022 |
|
5,190,465
|
Dividends of Series B Convertible Preferred Stock as of December 31, 2022 |
92,372
|
94,372
|
Preferred Stock, Series B, Ending Balance |
$ 5,379,209
|
$ 5,284,837
|
X |
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v3.23.3
LOSS PER SHARE (Details- Schedule of computation of basic and diluted) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Dec. 31, 2022 |
Loss per share attribute to the company's shareholders: |
|
|
|
Net loss for the year attribute to the Company |
$ (506,793)
|
$ (658,415)
|
$ (658,415)
|
Weighted average number of common shares outstanding, basic |
152,386,802
|
152,899,640
|
152,899,640
|
Weighted average number of common shares outstanding, diluted |
152,386,802
|
152,899,640
|
152,899,640
|
Earnings Per Share, Basic |
$ (0.00)
|
$ (0.00)
|
$ (0.00)
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|
$ (0.00)
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v3.23.3
INCOME TAX (Details Narrative) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2023 |
Mar. 31, 2022 |
Dec. 31, 2022 |
Tax provision |
$ 0
|
$ 0
|
|
UNITED STATES |
|
|
|
Operating loss carryforwards |
|
|
$ 4,000,000
|
Operating loss carryforwards not subject to expiration |
|
|
5,600,000
|
Operating loss carryforwards subject to expiration |
|
|
2,600,000
|
MALAYSIA |
|
|
|
Operating loss carryforwards |
|
|
1,900,000
|
BANGLADESH |
|
|
|
Operating loss carryforwards |
|
|
$ 42,100
|
X |
- DefinitionAmount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards that are not subject to expiration dates.
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v3.23.3
RELATED PARTY TRANSACTIONS (Details - Related Party Balances) - USD ($)
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Related Party Transaction [Line Items] |
|
|
Amounts due to related parties |
$ 1,591,780
|
$ 1,157,166
|
Porta Capital [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Amounts due to related parties |
324,315
|
76,949
|
Bru Haas B [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Amounts due to related parties |
714,830
|
561,947
|
Bru Haas [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Amounts due to related parties |
14,801
|
33,588
|
Clicque [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Amounts due to related parties |
118,984
|
79,389
|
Kamal Hamidon [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Amounts from to related parties |
0
|
850
|
Amounts due from related parties |
0
|
(850)
|
Mr Song [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Amounts from to related parties |
8,671
|
8,671
|
Amounts due from related parties |
(8,671)
|
(8,671)
|
Long Ding Jung [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Amounts due to related parties |
1,493
|
0
|
Ganesha Karuppiaya [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Amounts due to related parties |
8,812
|
0
|
Mohammad Shakawat [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Amounts from to related parties |
66
|
(0)
|
Amounts due from related parties |
(66)
|
0
|
Leet H K [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Amounts due to related parties |
$ 417,282
|
$ 414,814
|
v3.23.3
RELATED PARTY TRANSACTIONS (Details - Related party transactions) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Related Party Transaction [Line Items] |
|
|
Payments for Rent |
$ 88,322
|
$ 97,850
|
Director fees |
29,722
|
40,098
|
Porta Capital [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Other Research and Development Expense |
8,981
|
8,997
|
Payments for Rent |
28,440
|
28,440
|
Clicque [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Consultancy fee to related parties |
37,618
|
41,745
|
Bru Haas [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Payments for Rent |
8
|
|
Other Expenses |
0
|
54,000
|
Ganesha [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Director fees |
3,420
|
3,580
|
Kamal Hamidon [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Director fees |
12,311
|
12,889
|
Ding Jung Long [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Director fees |
$ 13,991
|
$ 23,629
|
X |
- DefinitionNoninterest expense related to directors' fees which are fees paid by an Entity to its directors. Directors' fees may be paid in addition to salary and other benefits.
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v3.23.3
CONCENTRATIONS OF RISK (Details - Schedule of concentrations of risk) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Concentration Risk [Line Items] |
|
|
Revenue |
$ 49,260
|
$ 22,309
|
Revenue Benchmark [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Revenue |
32,060
|
|
Accounts Receivable [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Accounts receivable |
|
|
Customer A [Member] | Revenue Benchmark [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Revenue |
$ 32,060
|
$ 15,288
|
Customer A [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Concentrations of risk, percentage |
65.00%
|
69.00%
|
Customer A [Member] | Accounts Receivable [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Accounts receivable |
|
$ 15,369
|
Customers A And B [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Concentrations of risk, percentage |
65.00%
|
84.00%
|
Customer B [Member] | Revenue Benchmark [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Revenue |
|
$ 3,314
|
Customer B [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Concentrations of risk, percentage |
|
15.00%
|
Customer B [Member] | Accounts Receivable [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Accounts receivable |
|
$ 3,438
|
Total Concentration Customers [Member] | Revenue Benchmark [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Revenue |
|
18,602
|
Total Concentration Customers [Member] | Accounts Receivable [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Accounts receivable |
|
$ 18,807
|
X |
- DefinitionAmount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.
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v3.23.3
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)
|
Nov. 04, 2022 |
Aug. 28, 2021 |
Independent Advisory Company [Member] |
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Stock Issued During Period, Shares, Restricted Stock Award, Gross |
|
1,403,973
|
Diagonal Lending [Member] | Convertible Note [Member] |
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Principal amount |
$ 113,300.00
|
|
Original issue discount |
10,300
|
|
Due diligence fee |
$ 1,000.00
|
|
Debt stated interest rate |
8.00%
|
|
Debt maturity date |
Nov. 04, 2024
|
|
Investors Legal Counsel [Member] | Convertible Note [Member] |
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Legal fees |
$ 2,000
|
|
X |
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