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  "documentTitle": "Moxian, Inc. (MOXC)",
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  "presentationDate": "2021-07-27 00:00:00",
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  "notes": "This is a research note page detailing allegations of financial fraud and stock manipulation.",
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      "text": "It appears to us that this Strategic Partnership was intended mainly to create the illusion that MOXC’s online advertising business generated revenues.",
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      "text": "revenue: $1,345,080",
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      "text": "MOXC's only remaining line of business is digital advertising, which appears to be failing thus far as well. Yet, miraculously, FY2020 was MOXC's best year in company history in terms of revenue.",
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      "text": "Investors were right, these press releases now appear to be nothing more than stock promotion with no substance behind them, as the deal was terminated on March 3, 2021.",
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      "text": "In August of 2020, MOXC announced it was attempting to acquire a new business and entered into an agreement with Btab Group, Inc. ... MOXC's stock almost doubled from $0.90 to $1.68.",
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      "text": "In the first half of its fiscal 2021, MOXC recorded only $22,890 in total revenue while racking up $627,207 in SG&A expenses.",
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      "text": "The Company had a major account receivable, that of Beijing Bi Er Culture Communication Limited, (“Bi Er”) a limited company based in Beijing, for which the Company provided advertising and other support services under a Strategic Co-operative Agreement signed in August 2019. The balance as of March 31, 2021, is $1,345,080. However, following a breach in a separate Debt Assignment Agreement (see Note 7) in January 2021, the Company considers the recoverability of this debtor doubtful and has made a full provision for this amount as of March 31, 2021. — MOXC Q2 2021 10-Q",
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      "text": "MOXC Q2 2021 10-Q, p. 14; MOXC 2Q21 10-Q, p. 2; SEC filings.",
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      "text": "Mergers and Acquisitions – A Stock Promoter's Best Friend",
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