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Gushen, Inc. – ‘10-K’ for 9/30/22 – ‘XML’

On:  Wednesday, 10/4/23, at 4:52pm ET   ·   For:  9/30/22   ·   Accession #:  1013762-23-1688   ·   File #:  0-55666

Previous ‘10-K’:  ‘10-K’ on 1/13/22 for 9/30/21   ·   Latest ‘10-K’:  This Filing   ·   2 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/04/23  Gushen, Inc.                      10-K        9/30/22   91:6.6M                                   MDM Corp Elec Fi… Inc/FA

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.47M 
 2: EX-10.1     2021 Equity Incentive Plan                          HTML     61K 
 3: EX-10.2     Form of Employment Agreement of Beijing Zhuoxun     HTML     44K 
                Century Culture Communication Co., Ltd                           
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     27K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     28K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     25K 
 7: EX-32.2     Certification -- §906 - SOA'02                      HTML     25K 
13: R1          Cover                                               HTML    100K 
14: R2          Audit Information                                   HTML     30K 
15: R3          Consolidated Balance Sheets                         HTML    172K 
16: R4          Consolidated Balance Sheets (Parentheticals)        HTML     46K 
17: R5          Consolidated Statements of Operations and           HTML    123K 
                Comprehensive Loss                                               
18: R6          Consolidated Statements of Operations and           HTML     34K 
                Comprehensive Loss (Parentheticals)                              
19: R7          Consolidated Statements of Changes in               HTML     59K 
                Stockholders? Deficit                                            
20: R8          Consolidated Statements of Cash Flows               HTML    108K 
21: R9          Organization and Business                           HTML     95K 
22: R10         Summary of Significant Accounting Policies          HTML     84K 
23: R11         Prepayments                                         HTML     30K 
24: R12         Other Receivables                                   HTML     35K 
25: R13         Inventory                                           HTML     33K 
26: R14         Other Long-Term Assets                              HTML     30K 
27: R15         Property, Plant and Equipment, Net                  HTML     32K 
28: R16         Intangible Assets, Net                              HTML     30K 
29: R17         Lease                                               HTML     36K 
30: R18         Accounts Payable                                    HTML     29K 
31: R19         Contract Liability                                  HTML     32K 
32: R20         Balances with Related Parties                       HTML     41K 
33: R21         Taxes                                               HTML     46K 
34: R22         China Contribution Plan                             HTML     28K 
35: R23         Subsequent Event                                    HTML     27K 
36: R24         Pay vs Performance Disclosure                       HTML     37K 
37: R25         Insider Trading Arrangements                        HTML     31K 
38: R26         Accounting Policies, by Policy (Policies)           HTML    113K 
39: R27         Organization and Business (Tables)                  HTML     92K 
40: R28         Summary of Significant Accounting Policies          HTML     44K 
                (Tables)                                                         
41: R29         Prepayments (Tables)                                HTML     29K 
42: R30         Other Receivables (Tables)                          HTML     36K 
43: R31         Inventory (Tables)                                  HTML     35K 
44: R32         Other Long-Term Assets (Tables)                     HTML     29K 
45: R33         Property, Plant and Equipment, Net (Tables)         HTML     30K 
46: R34         Intangible Assets, Net (Tables)                     HTML     29K 
47: R35         Lease (Tables)                                      HTML     37K 
48: R36         Accounts Payable (Tables)                           HTML     29K 
49: R37         Contract Liability (Tables)                         HTML     28K 
50: R38         Balances with Related Parties (Tables)              HTML     36K 
51: R39         Taxes (Tables)                                      HTML     44K 
52: R40         Organization and Business (Details)                 HTML     74K 
53: R41         Organization and Business (Details) - Schedule of   HTML     54K 
                Ownership                                                        
54: R42         Organization and Business (Details) - Schedule of   HTML    123K 
                Consolidated Financial Statements                                
55: R43         Organization and Business (Details) - Schedule of   HTML     34K 
                Consolidated Statements of Operations                            
56: R44         Organization and Business (Details) - Schedule of   HTML     34K 
                Consolidated Statements of Cash Flows                            
57: R45         Organization and Business (Details) - Schedule of   HTML     77K 
                Combined Financial Information                                   
58: R46         Organization and Business (Details) - Schedule of   HTML    107K 
                Combined Statements of Operations                                
59: R47         Organization and Business (Details) - Schedule of   HTML     35K 
                Combined Statements of Operations (Parentheticals)               
60: R48         Summary of Significant Accounting Policies          HTML     37K 
                (Details)                                                        
61: R49         Summary of Significant Accounting Policies          HTML     41K 
                (Details) - Schedule of Revenue by Major Product                 
                Line                                                             
62: R50         Summary of Significant Accounting Policies          HTML     30K 
                (Details) - Schedule of Exchange Rates                           
63: R51         Summary of Significant Accounting Policies          HTML     33K 
                (Details) - Schedule of Estimated Useful Lives of                
                the Assets                                                       
64: R52         Summary of Significant Accounting Policies          HTML     28K 
                (Details) - Schedule of Intangible Asset                         
65: R53         Prepayments (Details) - Schedule of Prepayments     HTML     33K 
66: R54         Other Receivables (Details) - Schedule of Amount    HTML     38K 
                Due from Agents                                                  
67: R55         Other Receivables (Details) - Schedule of           HTML     34K 
                Allowance for Doubtful Accounts                                  
68: R56         Inventory (Details) - Schedule of Inventory         HTML     31K 
69: R57         Inventory (Details) - Schedule of Movement of       HTML     32K 
                Provision for the Inventory                                      
70: R58         Other Long-Term Assets (Details) - Schedule of      HTML     31K 
                Prepaid Marketing Fees                                           
71: R59         Property, Plant and Equipment, Net (Details)        HTML     27K 
72: R60         Property, Plant and Equipment, Net (Details) -      HTML     38K 
                Schedule of Property, Plant and Equipment                        
73: R61         Intangible Assets, Net (Details)                    HTML     27K 
74: R62         Intangible Assets, Net (Details) - Schedule of      HTML     34K 
                Intangible Assets, Net                                           
75: R63         Lease (Details)                                     HTML     26K 
76: R64         Lease (Details) - Schedule of Supplemental Balance  HTML     41K 
                Sheet Information Related to Operating Leases and                
                Finance Lease                                                    
77: R65         Lease (Details) - Schedule of Maturities of Lease   HTML     49K 
                Liabilities                                                      
78: R66         Accounts Payable (Details) - Schedule of Accounts   HTML     31K 
                Payable                                                          
79: R67         Contract Liability (Details) - Schedule of          HTML     29K 
                Contract Liability                                               
80: R68         Balances with Related Parties (Details)             HTML     28K 
81: R69         Balances with Related Parties (Details) - Schedule  HTML     41K 
                of related Parties                                               
82: R70         Taxes (Details)                                     HTML     27K 
83: R71         Taxes (Details) - Schedule of Subject to Corporate  HTML     38K 
                Income Tax                                                       
84: R72         Taxes (Details) - Schedule of Deferred Tax Asset    HTML     40K 
                and Liability                                                    
85: R73         Taxes (Details) - Schedule of Taxes Payable         HTML     37K 
86: R74         China Contribution Plan (Details)                   HTML     27K 
89: XML         IDEA XML File -- Filing Summary                      XML    168K 
87: XML         XBRL Instance -- f10k2022_gusheninc_htm              XML    899K 
88: EXCEL       IDEA Workbook of Financial Report Info              XLSX    132K 
 9: EX-101.CAL  XBRL Calculations -- gshn-20220930_cal               XML    130K 
10: EX-101.DEF  XBRL Definitions -- gshn-20220930_def                XML    691K 
11: EX-101.LAB  XBRL Labels -- gshn-20220930_lab                     XML   1.31M 
12: EX-101.PRE  XBRL Presentations -- gshn-20220930_pre              XML    647K 
 8: EX-101.SCH  XBRL Schema -- gshn-20220930                         XSD    245K 
90: JSON        XBRL Instance as JSON Data -- MetaLinks              492±   670K 
91: ZIP         XBRL Zipped Folder -- 0001013762-23-001688-xbrl      Zip    555K

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<File> gshn-20220930_lab.xml </File>
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<BaseTaxonomy items="5"> http://fasb.org/srt/2023 </BaseTaxonomy>
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<BaseTaxonomy items="40"> http://xbrl.sec.gov/dei/2023 </BaseTaxonomy>
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</BaseTaxonomies>
<HasPresentationLinkbase> true </HasPresentationLinkbase>
<HasCalculationLinkbase> true </HasCalculationLinkbase>
</FilingSummary>

2 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/22/22  Gushen, Inc.                      10-Q        6/30/22   80:4.5M                                   EdgarAgents LLC/FA
 7/23/15  Gushen, Inc.                      S-1/A¶                 8:1M                                     Photozou Holdings, Inc.
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