v3.24.4
Consolidated Statement of Cash Flows - USD ($)
 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Alps Global Holding Berhad [Member]    
CASH FLOWS USED IN OPERATING ACTIVITIES    
Loss before tax $ (2,398,575) $ (582,060)
Changes in working capital:    
Amortisation of intangible assets 44,807 91,773
Amortisation of right-of-use assets 403,019 326,992
Depreciation of property, plant and equipment 455,613 479,861
Gain on disposal of other investment (215)
Interest expenses 42,844 46,608
Impairment losses on investment in associates 250
Impairment losses on investment in unquoted shares 343
Property, plant and equipment written off 14,083 69,162
Share of results of associates (3,421) (1,635)
Operating (loss)/profit before changes in working capital (1,441,845) 431,294
Inventories 26,235 221,538
Trade receivables (55,478) 86,723
Other receivables, deposits and prepayments 25,595 12,226
Trade payables 46,342 (8,612)
Other payables and accruals 149,099 (706,471)
Cash (Used In)/From Operations (1,250,052) 36,698
Tax paid (116,691) (150,267)
Net Cash Used In Operating Activities (1,366,743) (113,569)
CASH FLOWS USED IN INVESTING ACTIVITIES    
Acquisition of associates (1,492,955) (674)
Repayment from/(Advance to) associates 159 (13,153)
Purchase of property, plant and equipment (221,317) (274,467)
Net Cash Used In Investing Activities (1,714,113) (288,294)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceed from issuance of shares 2,317,209
Advances from directors 1,451,612 604,753
Interest paid (42,844) (46,608)
Repayment of hire purchase liabilities (10,544) (22,677)
Repayment of lease liabilities (414,819) (322,547)
Net Cash From Financing Activities 3,300,614 212,921
NET DECREASE IN CASH AND CASH EQUIVALENTS 219,758 (188,942)
Effect of exchange differences (21,105) (24,161)
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE FINANCIAL YEAR 261,814 474,917
CASH AND CASH EQUIVALENTS AT END OF THE FINANCIAL YEAR $ 460,467 $ 261,814