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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 |
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
Exhibit 31.2
CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Yulong Yi, certify that:
1. I have reviewed this report on Form 10-K of Gushen, 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.
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 registrant’s board of directors (or persons performing the equivalent function):
a) all significant deficiencies and material weaknesses in the design or operation of internal controls 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.
/s/ Yulong Yi |
|
| Yulong Yi | |
| Chairman of the Board of Directors,
Chief Executive Officer, President, and Treasurer (Principal Financial & Accounting Officer) |
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 10/4/23 | |||
| For Period end: | 9/30/22 | NT 10-K | ||
| List all Filings | ||||
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. |