0001493152-22-008802 | 10-K | XBRL Viewer

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Schedule of previously issued consolidated statements of operations and comprehensive income (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Total cost of goods sold	$ (27,984,335)	$ (16,485,770)
Gross profit	34,808,646	22,169,494
Income from operations	5,474,149	3,840,569
Total other income, net	$ 18,829	(15,180)
Previously Reported [Member]
Total cost of goods sold		(16,639,491)
Gross profit		22,015,773
Income from operations		3,686,848
Total other income, net		138,541
Revision of Prior Period, Adjustment [Member]
Total cost of goods sold		153,721
Gross profit		153,721
Income from operations		153,721
Total other income, net		$ (153,721)

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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+ Details

Inventory

12 Months Ended

Dec. 31, 2021

Inventory Disclosure [Abstract]

Inventory

NOTE 4 – Inventory

Inventory was comprised of the following as of December 31:

Schedule of Inventory

	2021			2020

Inventory	$	5,852,658		$	4,172,856
Inventory-In-Transit		1,373,926			620,346
Allowance		(184,720	)		(431,313	)
Total	$	7,041,864		$	4,361,889

For the fiscal year December 31, 2021 and 2020, the Company recorded inventory provision as follow:

Schedule of Inventory Provision

	2021			2020
Allowance of Inventory
Beginning Balance		431,313			625,814
Provision		116,359			373,980
Write off		(362,952	)		(568,481	)
Ending Balance		184,720			431,313

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
Consolidated Statement of Cash Flows - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities
Net income	$ 4,783,773	$ 3,825,389
Reconciliation of net income to net cash provided by operating activities:
Depreciation expenses	448
Noncash lease expenses	73,343	76,426
Noncash forgiven borrowing	(27,012)
Changes in operating assets and liabilities:
Accounts receivable	90,716	(89,491)
Inventory	(2,679,975)	(739,439)
Prepaid expenses and other current assets	(648,399)	(175,820)
Accounts payable	6,335,002	428,215
Accrued expenses and other current liabilities	(102,312)	572,398
Operating lease liabilities	(61,527)	(72,949)
Net cash provided by operating activities	7,764,057	3,824,729
Cash flows from investing activities:
Purchases of fixed assets	(16,115)
Net cash used in investing activities	(16,115)
Cash flows from financing activities:
Net advances from related parties	3,023	991,509
Capital contribution	2,800
Distribution to stockholders	(2,132,000)	(898)
Proceeds (Repaid) from current portion of long term loans		20,958
Proceeds (Repaid) from long term loans		6,054
Net change in line of credit		(718,362)
Net cash provided by (used in) financing activities	(2,126,177)	299,261
Effect of changes in foreign currency exchange rates	2,743	5,111
Net change in cash and cash equivalents	5,624,508	4,129,101
Cash and cash equivalents at beginning of year	4,968,064	838,963
Cash and cash equivalents at end of year	10,592,572	4,968,064
Supplemental disclosures of cash flow information:
Cash paid for interest		15,273
Cash paid for income tax
Noncash investing and financing activities:
Right-of-use of assets and operating lease liabilities recognized		66,432
Noncash distribution to stockholders	(4,170,418)
Noncash short-term debt from related parties	$ 470,418

Prepaid expenses and other current assets (Tables)

12 Months Ended

Dec. 31, 2021

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of prepaid expenses and other current assets

	2021		2020

Advance to suppliers	$	78,875	$	138,855
Prepaid expenses		120,899		55,707
Prepaid expenses-IPO cost		576,168		-
Tax receivable		114,640		-
Lease Refundable Deposit		70,554		6,331
Other current assets		4,162		129
Total	$	965,298	$	201,022

Schedule of Inventory (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Inventory	$ 5,852,658	$ 4,172,856
Inventory-In-Transit	1,373,926	620,346
Allowance	(184,720)	(431,313)	$ (625,814)
Total	$ 7,041,864	$ 4,361,889

Recent Accounting Pronouncements

12 Months Ended

Dec. 31, 2021

Accounting Changes and Error Corrections [Abstract]

Recent Accounting Pronouncements

NOTE 2 – Recent Accounting Pronouncements

The FASB issues Accounting Standards Updates (“ASU”) to amend the authoritative literature in the ASC. There have been several ASUs to date that amend the original text of the ASCs. Other than those discussed below, the Company believes those ASUs issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company.

In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes, as part of its Simplification Initiative to reduce the cost and complexity in accounting for income taxes. This standard removes certain exceptions related to the approach for intra period tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. It also amends other aspects of the guidance to help simplify and promote consistent application of GAAP. The amendments in these ASUs are effective for the Company’s fiscal years, and interim periods within those fiscal years beginning October 1, 2022. The Company does not expect to early adopt this guidance and is in the process of evaluating the impact of adoption of this guidance on the Company’s consolidated financial statements.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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+ Details

Stockholders’ Equity (Details Narrative) - $ / shares	Dec. 03, 2021	Dec. 31, 2021	Dec. 02, 2021	Sep. 27, 2021	Jul. 27, 2021	Jun. 30, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized		10,000,000					10,000,000
Preferred stock, par value		$ 0.0001					$ 0.0001
Preferred stock, shares issued		0					0
Preferred stock, shares outstanding		0					0
Common stock, shares authorized		300,000,000	440,000,000				300,000,000
Common stock, par value		$ 0.0001	$ 0.0001				$ 0.0001
Common stock, shares outstanding		33,300,000			10,000,000	10,000,000	33,300,000
Reverse stock split description	the Company authorized a reverse stock split. Each existing share was split into 0.75 share of the Company’s common stock
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares outstanding	33,300,000		44,400,000	44,400,000
Reverse stock split description	the Company completed a reverse stock split such that each outstanding stock was sub-divided and converted into 0.75 shares of common stock

Schedule of Cash and Cash Equivalents (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cash and Cash Equivalents [Abstract]
Checking account	$ 10,591,158	$ 4,966,471
Savings account and Cash	1,414	1,593
Total	$ 10,592,572	$ 4,968,064

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Total Net DTA	$ 45,488
ROU	(780)
Inventories Allowance	46,268
Valuation Allowance
Total Net DTA	45,488
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Total Net DTA	38,137
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Total Net DTA	$ 7,351

Leases

12 Months Ended

Dec. 31, 2021

Lessee Disclosure [Abstract]

Leases

NOTE 9 – Leases

As of January 1, 2019, the Company adopted ASC Topic 842, Leases, which allows the Company to apply the transition provision at the Company’s adoption date instead of at the earliest comparative period presented in the financial statements. Therefore, the Company recognized and measured leases existing at January 1, 2019 but without retrospective application. In addition, the Company elected the optional practical expedient permitted under the transition guidance which allows the Company to carry forward the historical accounting treatment for existing leases upon adoption. No impact was recorded to the beginning retained earnings for ASC Topic 842. The Company had three operating leases (Hour Loop’s Xiamen warehouse lease and Seattle warehouse lease, and Flywheel’s office lease in Taiwan). The leased assets in Hour Loop and Flywheel are presented as right-of-use assets.

The following table outlines the details:

Schedule of Operating Leases Cost

Hour Loop Flywheel

January 2019 September 2020

Initial lease term to January 2022 to September 2022

Initial recognition of right-of-use assets $ 201,478 $ 66,432

Weighted-average remaining lease term at December 31, 2020 1.1 1.7

Weighted-average discount rate at December 31, 2020 8.11 % 8.11 %

As of December 31, 2021 the Company has fully paid all lease liabilities. The right-of-use assets balance at December 31, 2021 were $30,111 and $99,452, respectively.

Consolidated Balance Sheet - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 10,592,572	$ 4,968,064
Accounts receivable, net	125,991	216,707
Inventory, net	7,041,864	4,361,889
Prepaid expenses and other current assets	965,298	201,022
Total current assets	18,725,725	9,747,682
Fixed Assets	15,667
Deferred Tax Assets	45,488
Right-of-use lease assets	30,111	99,452
TOTAL ASSETS	18,816,991	9,847,134
Current liabilities
Accounts payable	9,539,258	3,204,256
Accrued expenses and other current liabilities	1,282,161	1,342,008
Current portion of long-term loans		20,958
Due to related parties	5,214,794	1,041,353
Income Taxes Payable	126,333
Current operating lease liabilities		57,525
Total current liabilities	16,162,546	5,666,100
Long-term loans		6,054
Total liabilities	16,162,546	5,672,154
Stockholders’ equity
Preferred stock: $0.0001 par value, 10,000,000 shares authorized, none issued and outstanding
Common stock: $0.0001 par value, 300,000,000 shares authorized, 33,300,000 shares issued and outstanding	3,330	3,330
Additional paid-in capital	4,291	1,491
Retained earnings	2,654,695	4,173,340
Accumulated other comprehensive loss	(7,871)	(3,181)
Total stockholders’ equity	2,654,445	4,174,980
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 18,816,991	$ 9,847,134

Cash and Cash Equivalents (Tables)

12 Months Ended

Dec. 31, 2021

Cash and Cash Equivalents [Abstract]

Schedule of Cash and Cash Equivalents

Cash and cash equivalents is comprised of the following as of December 31:

Schedule of Cash and Cash Equivalents

	2021		2020

Checking account	$	10,591,158	$	4,966,471
Savings account and Cash		1,414		1,593
Total	$	10,592,572	$	4,968,064

Income Tax (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

2021 2020

Federal Rate 21.0000 % -

Blended State Tax Rate 4.0477 % -

Effective Tax Rate 25.0477 % -

Schedule of Components of Income Tax Provision (Benefit)

	Deferred			Deferred		Total
	income tax			income tax		income tax
Tax expense summary	expense (benefit)			expense		expense
Federal		(38,137	)		595,360		557,223
State		(7,351	)		159,333		151,982
Total tax expense		(45,488	)		754,693		709,205

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2021 and 2020 are presented below:

	Deferred Tax Assets		Deferred Tax Assets
Deferred Tax Assets summary	12/31/2021		12/31/2020
Federal		38,137		—
State		7,351		—
Total Net DTA		45,488		—

	Deferred Tax Assets			Deferred Tax Assets
Deferred Tax Assets summary	12/31/2021			12/31/2020
ROU		(780	)		—
Inventories Allowance		46,268			—
Valuation Allowance		—			—
Total Net DTA		45,488			—

Consolidated Balance Sheet (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 02, 2021	Jul. 27, 2021	Jun. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001				$ 0.0001
Preferred stock, shares authorized	10,000,000				10,000,000
Preferred stock, shares issued	0				0
Preferred stock, shares outstanding	0				0
Common stock, par value	$ 0.0001	$ 0.0001			$ 0.0001
Common stock, shares authorized	300,000,000	440,000,000			300,000,000
Common stock, shares issued	33,300,000		10,000,000	10,000,000	33,300,000
Common stock, shares outstanding	33,300,000		10,000,000	10,000,000	33,300,000

Subsequent Events (Details Narrative) - Subsequent Event [Member] - USD ($)	Mar. 29, 2022	Jan. 11, 2022	Jan. 03, 2022
Subsequent Event [Line Items]
Operating lease contract amount	$ 574,063
IPO [Member]
Subsequent Event [Line Items]
Shares issued price per share		$ 4.00
Shares issued during initial public offering		1,725,000
Gross proceeds from initial public offering		$ 6,900,000
Proceeds from initial public offering		6,156,360
Incraese in common stock value		173
Increase in additional paid in capital		$ 6,156,188
Sam Lai [Member]
Subsequent Event [Line Items]
Stock issued for services, shares			1,772
Shares issued price per share			$ 4.00
Maggie Yu [Member]
Subsequent Event [Line Items]
Stock issued for services, shares			1,772
Shares issued price per share			$ 4.00
Michael Lenner [Member]
Subsequent Event [Line Items]
Stock issued for services, shares			1,750
Shares issued price per share			$ 4.00
Douglas Branch [Member]
Subsequent Event [Line Items]
Stock issued for services, shares			1,750
Shares issued price per share			$ 4.00
Alan Gao [Member]
Subsequent Event [Line Items]
Stock issued for services, shares			709
Shares issued price per share			$ 4.00

Consolidated Statement of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenues, net	$ 62,792,981	$ 38,655,264
Cost of revenues	(27,984,335)	(16,485,770)
Gross profit	34,808,646	22,169,494
Operating expenses
Selling and marketing	25,098,497	15,156,086
General and administrative	4,236,000	3,172,839
Total operating expenses	29,334,497	18,328,925
Income from operations	5,474,149	3,840,569
Other income (expenses)
Other expense	(12,299)	(2,971)
Interest expense	(56,509)	(43,269)
Other income	87,637	31,060
Total other income, net	18,829	(15,180)
Income before income taxes	5,492,978	3,825,389
Provision for income taxes	(709,205)
Net income	4,783,773	3,825,389
Other comprehensive income (loss)
Foreign currency translation adjustments	(4,690)	(4,691)
TOTAL COMPREHENSIVE INCOME	$ 4,779,083	$ 3,820,698
Basic and diluted income per common share	$ 0.14	$ 0.11
Weighted-average number of common shares outstanding	33,300,000	33,300,000

Subsequent Events

12 Months Ended

Dec. 31, 2021

Subsequent Events [Abstract]

Subsequent Events

NOTE 15 – Subsequent Events

Share issuance for stock compensation

On January 3, 2022, the Company issued 1,772 shares of Company common stock to each of Sam Lai, our Chief Executive Officer, and Maggie Yu, our Senior Vice President, with a fair market value of $4.00 per share as compensation for services to the Company pursuant to the terms of their Executive Employment Agreements with the Company.

On January 3, 2022, the Company issued 1,750, 1,750, and 709 shares of Company common stock to Michael Lenner, Douglas Branch, and Alan Gao, respectively, with a fair market value of $4.00 per share as compensation for services as directors to the Company pursuant to the terms of their Director Agreements with the Company.

IPO proceeds

On January 11, 2022, we closed our initial public offering of 1,725,000 shares of common stock, which included the full exercise of the underwriter’s over-allotment option, at a public offering price of $4.00 per share, for aggregate gross proceeds of $6.9 million, prior to deducting underwriting discounts, commissions, and other offering expenses. Our common stock began trading on The Nasdaq Capital Market on January 7, 2022, under the symbol “HOUR”. EF Hutton, division of Benchmark Investments, LLC (“EF Hutton”), acted as sole book-running manager for the offering. The net proceeds of the offering, after deducting expenses were $6,156,360. As a result, common stock increased by $173, and additional paid in capital increased by $6,156,188.

Lease

Flywheel entering to a new lease agreement for office operating purpose in Taiwan in 2022 , the lease agreement period is January 01, 2022 to December 31,2023, and the total contract amount is $574,063.

The Company has evaluated subsequent events through March 29, 2022 the date the financial statements were available to be issued. Except as noted above, no other matters were identified affecting the accompanying financial statements or related disclosures.

Schedule of General and Administrative Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
General And Administrative Expenses
Payroll	$ 3,227,147	$ 2,336,724
Outside Services	170,876	158,631
Insurance Expense	158,185	95,513
Storage & Rental Fees	126,718	235,222
Meals and Entertainment Expense	88,125	74,736
Sales Taxes	84,914	92,579
Office Expense	70,431	31,395
Legal and Professional Fees	58,366	32,864
Software Subscriptions Expense	33,919	45,691
Employee benefits	21,814	13,376
Manpower Recruitment Advertising Expense	19,343
Other G&A Expenses	176,162	56,108
Total	$ 4,236,000	$ 3,172,839

Schedule of Operating Leases Cost (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Initial recognition of right-of-use assets	$ 30,111	$ 99,452
Parent Company [Member] \| January 2019 to January 2022 [Member]
Initial recognition of right-of-use assets	$ 201,478
Weighted-average remaining lease term		1 year 1 month 6 days
Weighted-average discount rat		8.11%
Subsidiaries [Member] \| September 2020 to September 2022 [Member]
Initial recognition of right-of-use assets		$ 66,432
Weighted-average remaining lease term		1 year 8 months 12 days
Weighted-average discount rat		8.11%

Prepaid expenses and other current assets

12 Months Ended

Dec. 31, 2021

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Prepaid expenses and other current assets

NOTE 5 – Prepaid expenses and other current assets

	2021		2020

Advance to suppliers	$	78,875	$	138,855
Prepaid expenses		120,899		55,707
Prepaid expenses-IPO cost		576,168		-
Tax receivable		114,640		-
Lease Refundable Deposit		70,554		6,331
Other current assets		4,162		129
Total	$	965,298	$	201,022

Revenue

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Revenue

NOTE 11 – Revenue

Revenue was comprised of the following for the years ended December 31, 2021 and 2020:

Schedule of Revenue

	2021			2020

Revenue	$	66,833,003		$	41,092,944
Sales returns		(3,245,872	)		(1,986,192	)
Discounts		(794,150	)		(451,488	)
Total	$	62,792,981		$	38,655,264

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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Schedule of Components of Income Tax Provision (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Deferred income tax expense (benefit), Federal	$ (38,137)
Deferred income tax expense, Federal	595,360
Total income tax expense, Federal	557,223
Deferred income tax expense (benefit), State	(7,351)
Deferred income tax expense, State	159,333
Total income tax expense, State	151,982
Deferred income tax expense (benefit)	(45,488)
Deferred income tax expense	754,693
Total income tax expense	$ 709,205

Schedule of Foreign Currency Exchange Rates (Details)	Dec. 31, 2021	Dec. 31, 2020
Period NTD: USD Exchange Rate [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Foreign currency exchange rate	27.630	28.430
Period Average NTD: USD Exchange Rate [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Foreign currency exchange rate	27.706	29.483

Inventory (Tables)

12 Months Ended

Dec. 31, 2021

Inventory Disclosure [Abstract]

Schedule of Inventory

Inventory was comprised of the following as of December 31:

Schedule of Inventory

	2021			2020

Inventory	$	5,852,658		$	4,172,856
Inventory-In-Transit		1,373,926			620,346
Allowance		(184,720	)		(431,313	)
Total	$	7,041,864		$	4,361,889

Schedule of Inventory Provision

For the fiscal year December 31, 2021 and 2020, the Company recorded inventory provision as follow:

Schedule of Inventory Provision

	2021			2020
Allowance of Inventory
Beginning Balance		431,313			625,814
Provision		116,359			373,980
Write off		(362,952	)		(568,481	)
Ending Balance		184,720			431,313

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Federal Rate	21.00%
Blended State Tax Rate	4.0477%
Effective Tax Rate	25.0477%

Schedule of Revenue (Details) - USD ($)	12 Months Ended
Schedule of Revenue (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue	$ 66,833,003	$ 41,092,944
Sales returns	(3,245,872)	(1,986,192)
Discounts	(794,150)	(451,488)
Total	$ 62,792,981	$ 38,655,264

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

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Revenue (Tables)

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Schedule of Revenue

Revenue was comprised of the following for the years ended December 31, 2021 and 2020:

Schedule of Revenue

	2021			2020

Revenue	$	66,833,003		$	41,092,944
Sales returns		(3,245,872	)		(1,986,192	)
Discounts		(794,150	)		(451,488	)
Total	$	62,792,981		$	38,655,264

Loans (Details Narrative) - USD ($)			12 Months Ended
Loans (Details Narrative) - USD ($)	Apr. 08, 2020	Jun. 19, 2019	Dec. 31, 2021	Dec. 31, 2020	Apr. 03, 2020
Line of Credit Facility [Line Items]
Maturity date			Dec. 31, 2022
Interest rate			2.00%
Paycheck Protection Program Loan [Member]
Line of Credit Facility [Line Items]
Maturity date	Apr. 06, 2022
Interest rate	0.98%
Loan amount					$ 27,012
Current portion of loan			$ 0	$ 20,958
Long-term portion of loan			0	6,054
Line of Credit [Member] \| Bank of America [Member]
Line of Credit Facility [Line Items]
Line of credit		$ 785,000	0	0
Maturity date		Jun. 18, 2024
Interest rate		8.11%
Accrued interest expense			$ 0	$ 27,996

Consolidated Statement of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 3,330	$ 1,491	$ 348,849	$ 1,510	$ 355,180
Beginning balance, shares at Dec. 31, 2019	33,300,000
Distribution			(898)		(898)
Currency translation adjustments				(4,691)	(4,691)
Net Income			3,825,389		3,825,389
Ending balance, value at Dec. 31, 2020	$ 3,330	1,491	4,173,340	(3,181)	4,174,980
Ending balance, shares at Dec. 31, 2020	33,300,000
Contribution		2,800			2,800
Distribution			(6,302,418)		(6,302,418)
Currency translation adjustments				(4,690)	(4,690)
Net Income			4,783,773		4,783,773
Ending balance, value at Dec. 31, 2021	$ 3,330	$ 4,291	$ 2,654,695	$ (7,871)	$ 2,654,445
Ending balance, shares at Dec. 31, 2021	33,300,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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+ Details

Income Tax

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Income Tax

NOTE 10 – Income Tax

The components of income tax provision (benefit) are as follows at December 31:

2021 2020

Federal Rate 21.0000 % -

Blended State Tax Rate 4.0477 % -

Effective Tax Rate 25.0477 % -

	Deferred			Deferred		Total
	income tax			income tax		income tax
Tax expense summary	expense (benefit)			expense		expense
Federal		(38,137	)		595,360		557,223
State		(7,351	)		159,333		151,982
Total tax expense		(45,488	)		754,693		709,205

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2021 and 2020 are presented below:

	Deferred Tax Assets		Deferred Tax Assets
Deferred Tax Assets summary	12/31/2021		12/31/2020
Federal		38,137		—
State		7,351		—
Total Net DTA		45,488		—

	Deferred Tax Assets			Deferred Tax Assets
Deferred Tax Assets summary	12/31/2021			12/31/2020
ROU		(780	)		—
Inventories Allowance		46,268			—
Valuation Allowance		—			—
Total Net DTA		45,488			—

The Company files income tax returns in the U.S. federal jurisdiction and in Washington State. Based on management’s evaluation, there is no provision necessary for material uncertain tax position for the Company at December 31, 2021.

- Definition

The 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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+ Details

Accrued expenses and other current liabilities (Tables)

12 Months Ended

Dec. 31, 2021

Payables and Accruals [Abstract]

Schedule of accrued expenses and other current liabilities

Accrued expenses and other current liabilities were comprised of the following as of December 31:

	2021		2020

Sales Tax Payable	$	620,963	$	673,334
Payroll Tax Payable	$	-	$	375,686
Accrue payroll	$	476,277	$	170,084
Accrued Expenses	$	116,679	$	95,208
Other Payable		68,242		27,696
Total	$	1,282,161	$	1,342,008

Leases (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Lessee Disclosure [Abstract]
Right-of-use lease assets	$ 30,111	$ 99,452

Commitments and Contingencies

12 Months Ended

Dec. 31, 2021

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

NOTE 14 – Commitments and Contingencies

As of December 31, 2021 and 2020, the Company had no material or significant commitments outstanding.

From time-to-time, the Company is subject to various litigation and other claims in the normal course of business. The Company establishes liabilities in connection with legal actions that management deems to be probable and estimable. As of December 31, 2021 and 2020, the Company had no pending legal proceeds outstanding. No amounts have been accrued in the financial statements with respect to any matters.

Schedule of Inventory Provision (Details) - USD ($)	12 Months Ended
Schedule of Inventory Provision (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Allowance of Inventory, Beginning Balance	$ 431,313	$ 625,814
Provision	116,359	373,980
Write off	(362,952)	(568,481)
Allowance of Inventory, Ending Balance	$ 184,720	$ 431,313

Accrued expenses and other current liabilities

12 Months Ended

Dec. 31, 2021

Payables and Accruals [Abstract]

Accrued expenses and other current liabilities

NOTE 6 – Accrued expenses and other current liabilities

Accrued expenses and other current liabilities were comprised of the following as of December 31:

	2021		2020

Sales Tax Payable	$	620,963	$	673,334
Payroll Tax Payable	$	-	$	375,686
Accrue payroll	$	476,277	$	170,084
Accrued Expenses	$	116,679	$	95,208
Other Payable		68,242		27,696
Total	$	1,282,161	$	1,342,008

Schedule of accrued expenses and other current liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Sales Tax Payable	$ 620,963	$ 673,334
Payroll Tax Payable		375,686
Accrue payroll	476,277	170,084
Accrued Expenses	116,679	95,208
Other Payable	68,242	27,696
Total	$ 1,282,161	$ 1,342,008

Nature of Operations and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Schedule of Foreign Currency Exchange Rates

The relevant exchange rates are listed below:

	2021		2020
	For the fiscal year ended December 31
	2021		2020

Period NTD: USD exchange rate		27.630		28.430
Period Average NTD: USD exchange rate		27.706		29.483
Foreign currency exchange rate		27.706		29.483

Schedule of previously issued consolidated statements of operations and comprehensive income

The effects of these accounts in the Company’s previously issued consolidated statements of operations and comprehensive income for the years ended December 31, 2020 are summarized as follows:

	Previously Reported			Revisions			Revised

Statement of Operations Data
Total cost of goods sold	$	(16,639,491	)	$	153,721		$	(16,485,770	)
Gross profit		22,015,773			153,721			22,169,494
Income (loss) from operations		3,686,848			153,721			3,840,569
Total other non-operating income(Expense)		138,541			(153,721	)		(15,180	)

Stockholders’ Equity

12 Months Ended

Dec. 31, 2021

Equity [Abstract]

Stockholders’ Equity

NOTE 13 – Stockholders’ Equity

Preferred Stock

The authorized capital stock of the Company was 10,000,000 shares of preferred stock, $0.0001 par value per share, as of December 31, 2021 and 2020. The Company did not have any preferred shares outstanding as of December 31, 2021 and 2020. The holders of the preferred stock are entitled to receive dividends, if and when declared by the Board of Directors.

Common Stock

As of December 31, 2021 and 2020, the authorized capital stock of the Company was 300,000,000 shares of common stock, $0.0001 par value per share, and there were 33,300,000 shares of common stock outstanding.

Stock Split

The authorized capital stock of the Company was 440,000,000 shares of common stock, $0.0001 par value per share before December 3, 2021.

On December 3, 2021, the Company authorized a reverse stock split. Each existing share was split into 0.75 share of the Company’s common stock. This reverse stock split caused the number of shares outstanding to decrease from 44,400,000 to 33,300,000 . All per share amounts and number of shares in the consolidated financial statements and related notes have been retrospectively adjusted to reflect the reverse stock split.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

Related Party Transactions

12 Months Ended

Dec. 31, 2021

Related Party Transactions

NOTE 8 – Related Party Transactions

From time to time, the Company receives loans and advances from its stockholders to fund its operations. Stockholder loans and advances are non-interest bearing and payable on demand. As of December 31, 2021 and 2020, the Company had $5,214,794 and $1,041,353, respectively, of payables to its stockholders.

On September 16, 2020, the Company and the stockholders modified the terms of the $1,041,353 loan payable and converted it into an interest-bearing (2%) loan with a repayment date of December 31, 2021. Additionally, the Company repaid all of this loan on January 18, 2022.

Additionally, the Company had $4,170,418 in short term loan from related parties. The annual interest rate is 2% and repayment date is December 31,2022.

Loans

12 Months Ended

Dec. 31, 2021

Debt Disclosure [Abstract]

Loans

NOTE 7 – Loans

Line of Credit

On June 19, 2019, the Company signed a line of credit agreement in the amount of $785,000 with Bank of America. The line of credit matures on June 18, 2024 and bears interest at a rate of 8.11% per annum.

As of December 31, 2021 and 2020, the outstanding balance under the Bank of America line of credit was $-0- and $-0-, respectively. Also, the Company has accrued interest expense $-0- and $27,996 as of December 31, 2021 and 2020 , respectively. Accrued interest expense has been recorded in the accrued expenses on the balance sheet.

PPP Loan

On April 3, 2020, to supplement its cash balance, the Company submitted its application for a Paycheck Protection Program (“PPP”) loan (the “SBA Loan”) sponsored by the U.S. Small Business Administration in the amount of $27,012. On April 7, 2020, Company’s SBA Loan application was approved, and the Company received loan proceeds on April 8, 2020. The SBA loan has an interest rate of 0.98% and matures on April 6, 2022.

The current and the long-term portions of the PPP loan balance at December 31, 2021 were $0 and $0, respectively. The current and the long-term portions of the PPP loan balance at December 31, 2020 were $20,958 and $6,054, respectively.

Section 1106 of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) provides for forgiveness of up to the full principal amount of qualifying loans guaranteed under the PPP. The PPP and loan forgiveness are intended to provide economic relief to small businesses, such as the Company, that are adversely impacted under the COVID-19 Emergency Declaration issued by then-President Donald J. Trump on March 13, 2020. The Company’s PPP loan was forgiven on May 6, 2021 and the PPP loan has been recorded in the other income on the statement of operations and comprehensive loss.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

Nature of Operations and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Nature of Operations and Summary of Significant Accounting Policies

NOTE 1 – Nature of Operations and Summary of Significant Accounting Policies

Hour Loop, Inc. (“Hour Loop” or the “Company”) is a rapidly growing technology-enabled consumer products company that uses machine learning and data analytics to design, develop, market and sell products. Hour Loop predominantly operates through online retail channels such as Amazon, Walmart, and Hourloop.com. The Company, as an Internet marketplace seller, is selling products in multiple categories, including home/garden décor, toys, kitchenware, apparels, and electronics. The Company has only one segment, which is online retail (e-commerce).

The Company was incorporated on January 13, 2015 under the laws of the State of Washington. On April 7, 2021, the Company was converted from a Washington corporation to a Delaware corporation.

In 2019, Hour Loop formed a wholly owned subsidiary, Flywheel E-commerce Co., Ltd. (“Flywheel”), to provide business operating consulting services, exclusively to Hour Loop.

Reorganization – On June 30, 2021, the Company completed a corporate reorganization to convert its status from an S corporation (10,000,000 common shares issued and outstanding) to a C corporation (10,000,000 common shares issued and outstanding) with an effective date of July 27, 2021 (the “Reorganization”). The Reorganization did not change the ownership of the Company and the Company’s two stockholders (Sam Lai and Maggie Yu) each continue to own 50% of the Company. The discussion and presentation of the financial statements herein assumes the Reorganization had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements.

Consistent with Section 1362 of the Internal Revenue Code of 1986, as amended (the “Code”), the retained earnings as of July 27, 2021 were distributed to the S corporation stockholders. The stockholders and the Company have entered into an agreement for this amount to be loaned to the Company. The amount of this distribution is $4,170,418 and the annual interest rate is 2%. The loan is due on December 31, 2022.

On September 27, 2021, the Company completed a stock split such that each outstanding stock was sub-divided and converted into 4.44 shares of common stock. As result of the stock split, the total number of shares outstanding became 44,400,000.

On December 3, 2021, the Company completed a reverse stock split such that each outstanding stock was sub-divided and converted into 0.75 shares of common stock. As a result of the reverse stock split, the total number of shares outstanding became 33,300,000. These shares were retrospectively adjusted for prior periods.

Basis of Presentation – The consolidated financial statements and accompanying notes of the Company have been prepared in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”).

Principles of Consolidation – The consolidated financial statements include the accounts of Hour Loop and Flywheel. All material inter-company accounts and transactions were eliminated in consolidation.

Foreign Currency and Currency Translation – The assets and liabilities of Flywheel, having a functional currency other than the U.S. dollar, are translated into U.S. dollars at exchange rates in effect at year-end, with resulting translation gains or losses included within other comprehensive income or loss. Revenues and expenses are translated into U.S. dollars at average monthly rates of exchange in effect during each year. All of the Company’s foreign operations use their local currency as their functional currency. Currency gains or losses resulting from transactions executed in currencies other than the functional currency are included in other income (expense) in the consolidated statement of operations and other comprehensive income.

The Company is exposed to foreign currency exchange risk through its foreign subsidiary in Taiwan, which reports its earnings in Taiwan dollars. The Company translates the foreign assets and liabilities at exchange rates in effect at the consolidated balance sheet date, and translates the revenues and expenses using average rates during the year. The resulting foreign currency translation adjustments are recorded as a separate component of accumulated other comprehensive income or loss in the accompanying consolidated balance sheet and the consolidated statements of operations. The Company does not hedge foreign currency translation risk in the net assets and income reported from these sources.

The relevant exchange rates are listed below:

	2021		2020
	For the fiscal year ended December 31
	2021		2020

Period NTD: USD exchange rate		27.630		28.430
Period Average NTD: USD exchange rate		27.706		29.483
Foreign currency exchange rate		27.706		29.483

Use of Estimates – The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.

Significant estimated include, but not limited to, estimates associated with the collectability of accounts receivable and inventory valuation.

COVID-19 Pandemic – In March 2020, the World Health Organization recognized the novel strain of coronavirus (COVID-19) as a pandemic. This COVID-19 outbreak has severely restricted the level of economic activity around the world. In response to this COVID-19 outbreak, the governments of many countries, states, cities, and other geographic regions have taken preventative or protective actions, such as imposing restrictions on travel and business operations and advising or requiring individuals to limit or forego their time outside of their homes. The Company’s services, operating results and financial performance could be adversely affected by the overall impacts of the pandemic. Management has determined that there is no material uncertainty that casts substantial doubt on the Company’s ability to continue as a going concern. It is expected that COVID-19 might have some impact, though it is not anticipated to be significant.

Cash and Cash Equivalents – The Company considers all highly liquid financial instruments purchased with original maturities of three months or less to be cash and cash equivalents. The carrying amount of cash and cash equivalents approximates fair value.

Accounts Receivable and Allowance for Doubtful Accounts – Accounts receivable are stated at historical cost less allowance for doubtful accounts. On a periodic basis, management evaluates its accounts receivable and determines whether to provide an allowance or if any accounts should be written off based on a past history of write-offs, collections and current credit conditions. A receivable is considered past due if the Company has not received payments based on agreed-upon terms. The Company generally does not require any security or collateral to support its receivables. The collection is primarily through Amazon and collection period is usually less than 7 days. The Company performs on-going evaluations of its customers and maintains an allowance for bad and doubtful receivables. As of December 31, 2021 and 2020, the Company did not deem it necessary to have an allowance for bad debt or doubtful accounts.

Inventory and Cost of Goods Sold – The Company’s inventory consists almost entirely of finished goods. Inventories are stated at the lower of cost or net realizable value. Cost is principally determined on a first-

in first-out basis. The Company’s costs include the amounts it pays manufacturers for product, tariffs and duties associated with transporting product across national borders, and freight costs associated with transporting the product from its manufacturers to its warehouses, as applicable. The merchandise with terms of FOB shipping point from vendors was recorded as the inventory-in-transit when inventory left the shipping dock of the vendors but not yet reached the receiving dock of the Company. Management continually evaluates its estimates and judgments including those related to merchandise inventory.

The “Cost of revenues” line item in the consolidated statements of operations is principally inventory sold to customers during the reporting period. The Company had inventory allowance balances of $184,720 and $431,313 as of December 31, 2021 and 2020, respectively. Full inventory allowance is recorded for the inventory sku not sold for more than one year.

Fixed Assets – Fixed assets are recorded at cost and depreciated or amortized over the estimated useful life of the asset using the straight-line method. The Company elected to expense any individual property and equipment items under $2,500. Thus, the Company had fixed assets of $15,667 and $0 as of December 31, 2021 and 2020, respectively. The Company uses straight line depreciation.

The major property and equipment is computers and estimated useful lives is 3 years.

Fair Value Measurement – Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. The carrying amounts reported in the Consolidated Balance Sheets for cash and cash equivalents, accounts receivable, accounts payable, long term liabilities, due to related parties and other current liabilities approximate fair value because of the immediate or short term maturity of these financial instruments.

Revenue Recognition – The Company accounts for revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC Topic 606”). The Company adopted ASC Topic 606 as of January 1, 2019. The standard did not affect the Company’s consolidated financial position, or cash flows. There were no changes to the timing of revenue recognition as a result of the adoption.

The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers, which provided a five-step model for recognizing revenue from contracts with customers as follows:

	●	Identify the contract with a customer.
	●	Identify the performance obligations in the contract.
	●	Determine the transaction price.
	●	Allocate the transaction price to the performance obligations in the contract.
	●	Recognize revenue when or as performance obligations are satisfied.

The Company derives its revenue from the sale of consumer products. The Company sells its products directly to consumers through online retail channels. The Company considers customer order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed through third-party online channels. For all of the Company’s sales and distribution channels, revenue is recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied), which typically occurs at shipment date. As a result, the Company has a present and unconditional right to payment and record the amount due from the customer in accounts receivable.

The Company evaluated principal versus agent considerations to determine whether it is appropriate to record platform fees paid to Amazon as an expense or as a reduction of revenue. Platform fees are recorded as sales and distribution expenses and are not recorded as a reduction of revenue because the Company owns and controls all the goods before they are transferred to the customer. The Company can, at any time, direct Amazon, similarly, other third-party logistics providers (“Logistics Providers”), to return the Company’s inventories to any location specified by the Company. It is the Company’s responsibility to make any returns made by customers directly to Logistic Providers and the Company retains the back-end inventory risk. Further, the Company is subject to credit risk (i.e., credit card chargebacks), establishes prices of its products, can determine who fulfills the goods to the customer (Amazon or the Company) and can limit quantities or stop selling the goods at any time. The customer can return the products within 30 days after the products are delivered and estimated sales returns are calculated based on the expected returns. Based on these considerations, the Company is the principal in this arrangement. The rates of sales return were 4.92% and 4.89% for the years ended of December 31, 2021 and 2020, respectively.

The Company also offers price discounts. From time to time, the Company offers price discounts on certain selected items to stimulate the sales of those items. Revenue is measured as the amount of consideration for which the Company expects to be entitled in exchange for transferring goods. Consistent with this policy, the Company reduces the amount of these discounts from the gross revenue to calculate the net revenue recorded on the statement of operations.

Performance Obligations. A performance obligation is a promise in a contract to transfer a distinct good to the customer and is the unit of account in ASC Topic 606. A contract’s transaction price is recognized as revenue when the performance obligation is satisfied. Each of the Company’s contracts have a single distinct performance obligation, which is the promise to transfer individual goods. For consumer product sales, the Company has elected to treat shipping and handling as fulfillment activities, and not a separate performance obligation. The Company has shipping and handling costs of $12,718,923 and $7,159,519 for 2021 and 2020, respectively, which were recorded in Selling and Marketing expenses. Accordingly, the Company recognizes revenue for its single performance obligation related to product sales at the time control of the merchandise passes to the customer, which is generally at the time of shipment. The Company bills customers for charges for shipping and handling on certain sales and such charges are recorded as part of net revenue.

For each contract, the Company considers the promise to transfer products to be the only identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled. The Company’s revenues for the years ended of December 31, 2021 and 2020 are recognized at a point in time.

Income Taxes – Prior to 2021, the Company, with the stockholders’ consent, elected to be taxed as an “S corporation” under the provisions of the IRC and comparable state income tax law. As an S corporation, the Company was generally not subject to corporate income taxes, and the Company’s net income or loss is reported on the individual tax return of the stockholder of the Company. On July 27, 2021, the Company’s tax status changed to an C Corporation. Per ASC 740-10-45-19, when deferred tax accounts are recognized or derecognized as required by paragraphs 740-10-25-32 and 740-10-40-6 due to a change in tax status, the effect of recognizing or derecognizing the deferred tax liability of asset shall be included in income from continuing operations.

The Company also complied with state tax codes, including California franchise tax. Management has evaluated its tax positions and has concluded that the Company had taken no uncertain tax positions that could require adjustment or disclosure in the financial statements to comply with provisions set forth in ASC section 740, Income Taxes.

Presentation of Sales Taxes – Governmental authorities impose sales tax on all of the Company’s sales to nonexempt customers. The Company collects sales tax from customers and remits the entire amount to the governmental authorities. The Company’s accounting policy is to exclude the tax collected and remitted from revenues and cost of revenues.

The Company makes an assessment of sales tax payable including any related interest and penalties and accrues these estimated on the financial statements. Pursuant to the Wayfair decision, each state enforces sales tax collection at different dates. The Company collects and remits sales tax in accordance with the state regulations. The Company estimates that as of December 31, 2021 and 2020, it owed $620,963 and $673,334, respectively in sales taxes along with penalties and interest.

Concentrations of Risks – Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable. The Company maintains cash with various domestic and foreign financial institutions of high credit quality. The Company performs periodic evaluations of the relative credit standing of all of the aforementioned institutions.

The Company’s accounts receivables are derived from sales contracts with a large number of customers. The Company maintains reserves for potential credit losses on customer accounts when deemed necessary. Significant customers are those which represent more than 10% of the Company’s total net revenue or gross accounts receivable balance at the balance sheet date. During the periods ended December 31, 2021 and 2020, the Company had no customers that accounted for 10% or more of total net revenues. In addition, as of December 31, 2021 and 2020, the Company had no customer that accounted for 10% or more of gross accounts receivable. As of December 31, 2021 and 2020, all of its accounts receivable are held by the Company’s sales platform agent, Amazon, which collects money on the Company’s behalf from its customers. Therefore, the Company’s accounts receivable are comprised of receivables due from Amazon and the reimbursement from Amazon to the Company usually takes 15 to 20 days.

The Company’s business is reliant on one key vendor which currently provides the Company with its sales platform, logistics and fulfillment operations, including certain warehousing for the Company’s net goods, and invoicing and collection of its revenue from the Company’s end customers. In 2020, approximately 100% of the Company’s revenue was through or with the Amazon sales platform and in 2021, 100% of its net revenue was through or with the Amazon sales platform.

Selling and Marketing – Selling and marketing are expensed as incurred in accordance with ASC 720-35. Among these, advertising and promotion expenses were $2,382,150 and $1,475,223 for the years ended December 31, 2021 and 2020, respectively.

General and Administrative – General and administrative are expensed as incurred in accordance with ASC 720-35.

Commitments and Contingencies – Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred.

Related Parties – The Company accounts for related party transactions in accordance with ASC Topic 850 (Related Party Disclosures). A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.

Earnings per Share – The Company computes basic earnings per common share using the weighted-average number of shares of common stock outstanding during the period. For period in which the Company reports net losses, diluted net loss per share attributable to stockholders is the same as basic net loss per share attributable to stockholders, because potentially dilutive common shares are not assumed to have been issued if their effect is anti-dilutive.

Revisions – The Company determined that previously issued consolidated financial statements for the years ended December 31, 2020 contained in the Company’s registration statement on Form S-1/A filed on January 4, 2022 should be amended to correctly include other income as part of operating income in each period. These revisions had no impact on the Company’s net income or and financial position.

The Company evaluated these revisions in compliance with ASC 250-10-20 (definition in glossary) and ASC 250-10-45-22 to 45-28 as well as SAB 99 and concluded that the error in previously issued financial statements was immaterial both Quantitatively and qualitatively. Correcting the immaterial error was referred as to as “revisions” of prior period financial statements. As the effect of the error corrections on the prior periods was immaterial, column headings of “restatements” were not required.

The effects of these accounts in the Company’s previously issued consolidated statements of operations and comprehensive income for the years ended December 31, 2020 are summarized as follows:

	Previously Reported			Revisions			Revised

Statement of Operations Data
Total cost of goods sold	$	(16,639,491	)	$	153,721		$	(16,485,770	)
Gross profit		22,015,773			153,721			22,169,494
Income (loss) from operations		3,686,848			153,721			3,840,569
Total other non-operating income(Expense)		138,541			(153,721	)		(15,180	)

Nature of Operations and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Reorganization

Basis of Presentation

Principles of Consolidation

Foreign Currency and Currency Translation

The relevant exchange rates are listed below:

	2021		2020
	For the fiscal year ended December 31
	2021		2020

Period NTD: USD exchange rate		27.630		28.430
Period Average NTD: USD exchange rate		27.706		29.483
Foreign currency exchange rate		27.706		29.483

Use of Estimates

Significant estimated include, but not limited to, estimates associated with the collectability of accounts receivable and inventory valuation.

COVID-19 Pandemic

Cash and Cash Equivalents

Accounts Receivable and Allowance for Doubtful Accounts

Inventory and Cost of Goods Sold

Fixed Assets

The major property and equipment is computers and estimated useful lives is 3 years.

Fair Value Measurement

Revenue Recognition

	●	Identify the contract with a customer.
	●	Identify the performance obligations in the contract.
	●	Determine the transaction price.
	●	Allocate the transaction price to the performance obligations in the contract.
	●	Recognize revenue when or as performance obligations are satisfied.

Income Taxes

Presentation of Sales Taxes

Concentrations of Risks

Selling and Marketing

General and Administrative

General and Administrative – General and administrative are expensed as incurred in accordance with ASC 720-35.

Commitments and Contingencies

Related Parties

Earnings per Share

Revisions

The effects of these accounts in the Company’s previously issued consolidated statements of operations and comprehensive income for the years ended December 31, 2020 are summarized as follows:

	Previously Reported			Revisions			Revised

Statement of Operations Data
Total cost of goods sold	$	(16,639,491	)	$	153,721		$	(16,485,770	)
Gross profit		22,015,773			153,721			22,169,494
Income (loss) from operations		3,686,848			153,721			3,840,569
Total other non-operating income(Expense)		138,541			(153,721	)		(15,180	)

General and Administrative Expenses

12 Months Ended

Dec. 31, 2021

General And Administrative Expenses

General and Administrative Expenses

NOTE 12 – General and Administrative Expenses

General and administrative expenses were comprised of the following for the years ended December 31, 2021 and 2020:

	2021		2020

Payroll	$	3,227,147	$	2,336,724
Outside Services		170,876		158,631
Insurance Expense		158,185		95,513
Storage & Rental Fees		126,718		235,222
Meals and Entertainment Expense		88,125		74,736
Sales Taxes		84,914		92,579
Office Expense		70,431		31,395
Legal and Professional Fees		58,366		32,864
Software Subscriptions Expense		33,919		45,691
Employee benefits		21,814		13,376
Manpower Recruitment Advertising Expense		19,343		-
Other G&A Expenses		176,162		56,108
Total	$	4,236,000	$	3,172,839

Nature of Operations and Summary of Significant Accounting Policies (Details Narrative)			12 Months Ended
	Dec. 03, 2021 shares	Sep. 27, 2021 shares	Dec. 31, 2021 USD ($) Segment shares	Dec. 31, 2020 USD ($) shares	Dec. 02, 2021 shares	Jul. 27, 2021 shares	Jun. 30, 2021 shares	Dec. 31, 2019 USD ($)
Product Information [Line Items]
Number of operating segments \| Segment			1
Common stock, shares issued \| shares			33,300,000	33,300,000		10,000,000	10,000,000
Common stock, shares outstanding \| shares			33,300,000	33,300,000		10,000,000	10,000,000
Effective date of reorganization			Jul. 27, 2021
Short-term debt from stockholder			$ 4,170,418
Loan interest rate			2.00%
Loan maturity date			Dec. 31, 2022
Reverse stock split description	the Company authorized a reverse stock split. Each existing share was split into 0.75 share of the Company’s common stock
Inventory Valuation Reserves			$ 184,720	$ 431,313				$ 625,814
Cost of Property Repairs and Maintenance			2,500
Property, Plant and Equipment, Net			$ 15,667
Property, plant and equipment, estimated useful lives			3
Sales return rate			4.92%	4.89%
Shipping and handling costs			$ 12,718,923	$ 7,159,519
Sales and Excise Tax Payable			$ 620,963
Concentration risk customer			During the periods ended December 31, 2021 and 2020, the Company had no customers that accounted for 10% or more of total net revenues. In addition, as of December 31, 2021 and 2020, the Company had no customer that accounted for 10% or more of gross accounts receivable
Advertising and promotion expenses			$ 2,382,150	$ 1,475,223
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer [Member]
Product Information [Line Items]
Concentration risk percentage			100.00%	100.00%
Common Stock [Member]
Product Information [Line Items]
Common stock, shares outstanding \| shares	33,300,000	44,400,000			44,400,000
Stock split description		the Company completed a stock split such that each outstanding stock was sub-divided and converted into 4.44 shares of common stock
Reverse stock split description	the Company completed a reverse stock split such that each outstanding stock was sub-divided and converted into 0.75 shares of common stock
Sam Lai [Member]
Product Information [Line Items]
Ownership percentage			50.00%
Maggie Yu [Member]
Product Information [Line Items]
Ownership percentage			50.00%

Leases (Tables)

12 Months Ended

Dec. 31, 2021

Lessee Disclosure [Abstract]

Schedule of Operating Leases Cost

The following table outlines the details:

Schedule of Operating Leases Cost

	Hour Loop			Flywheel
	January 2019			September 2020
Initial lease term	to January 2022			to September 2022

Initial recognition of right-of-use assets	$	201,478		$	66,432
Weighted-average remaining lease term at December 31, 2020		1.1			1.7
Weighted-average discount rate at December 31, 2020		8.11	%		8.11	%

Related Party Transactions (Details Narrative) - USD ($)		12 Months Ended
	Sep. 16, 2021	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Payable to stockholders		$ 5,214,794	$ 1,041,353
Loan interest rate		2.00%
Loan maturity date		Dec. 31, 2022
Short-term debt from stockholder		$ 4,170,418
Stockholders [Member]
Related Party Transaction [Line Items]
Loans Payable	$ 1,041,353
Loan interest rate	2.00%
Loan maturity date	Dec. 31, 2021

General and Administrative Expenses (Tables)

12 Months Ended

Dec. 31, 2021

General And Administrative Expenses

Schedule of General and Administrative Expenses

General and administrative expenses were comprised of the following for the years ended December 31, 2021 and 2020:

	2021		2020

Payroll	$	3,227,147	$	2,336,724
Outside Services		170,876		158,631
Insurance Expense		158,185		95,513
Storage & Rental Fees		126,718		235,222
Meals and Entertainment Expense		88,125		74,736
Sales Taxes		84,914		92,579
Office Expense		70,431		31,395
Legal and Professional Fees		58,366		32,864
Software Subscriptions Expense		33,919		45,691
Employee benefits		21,814		13,376
Manpower Recruitment Advertising Expense		19,343		-
Other G&A Expenses		176,162		56,108
Total	$	4,236,000	$	3,172,839

Schedule of prepaid expenses and other current assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Advance to suppliers	$ 78,875	$ 138,855
Prepaid expenses	120,899	55,707
Prepaid expenses-IPO cost	576,168
Tax receivable	114,640
Lease Refundable Deposit	70,554	6,331
Other current assets	4,162	129
Total	$ 965,298	$ 201,022

Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2021

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents

NOTE 3 – Cash and Cash Equivalents

Cash and cash equivalents is comprised of the following as of December 31:

Schedule of Cash and Cash Equivalents

	2021		2020

Checking account	$	10,591,158	$	4,966,471
Savings account and Cash		1,414		1,593
Total	$	10,592,572	$	4,968,064