v3.25.2
Discontinued Operation (Tables)
 12 Months Ended
Mar. 31, 2025
Discontinued Operation [Abstract]  
Schedule of Assets and Liabilities in Relation to the Discontinued Operation

The carrying amounts of assets and liabilities in relation to the discontinued operation as of March 31, 2023, the date of disposal, were:

 

   As of
March 31,
2023		 
   US$ 
Assets    
Non-current assets    
Property and equipment   204,519 
Right-of-use assets, net   184,970 
Total non-current assets   389,489 
      
Current assets     
Other receivables   95,174 
Cash and cash equivalents   70,736 
Total current assets   165,910 
Total assets   555,399 
      
Liabilities     
Non-current liabilities     
Lease liabilities   (94,313)
Total non-current liabilities   (94,313)
      
Current liabilities     
Other payables   (612,770)
Amount due to related company   (1,892,200)
Lease liabilities   (40,652)
Total current liabilities   (2,545,622)
Total liabilities   (2,639,935)
      
Net liabilities of the disposal group   (2,084,536)
Schedule of Disposal of Discontinued Operation Calculation of gain or loss of the disposal of discontinued operation
   As of
March 31,
2023		 
   US$ 
Gain on disposal of discontinued operation:    
Consideration   1 
Carrying amount of net liabilities sold   2,084,536 
Derecognition of non-controlling interests   (569,360)
Gain on disposal of discontinued operation   1,515,177 
Schedule of Net Cash Flows
   For the year
ended
March 31,
2023		 
Net cash inflow (outflow) arising on disposal group:  US$ 
     
Net cash used in operating activities   (374,683)
Net cash generated from investing activities   35,548 
Net cash (used in) generated from financing activities   (126,787)
Net cash outflow from discontinued operation   (465,922)
Schedule of Cash Flows from Discontinued Operations Cash flows from discontinued operation
   For the year
ended
March 31,
2023		 
Net cash outflow arising from the disposal group:  US$ 
Cash consideration received   
—
 
Cash and cash equivalents   (70,736)
Net cash outflow from the disposal group   (70,736)
Schedule of Consolidated Income Statements of Profit or Loss

The information related to the consolidated income statements of profit or loss and comprehensive loss of the disposal group for the years ended March 31, 2025, 2024 and 2023 is presented below:

 

   For the years ended
March 31,		 
   2025   2024   2023 
   US$   US$   US$ 
Revenue   
—
    
—
    374,409 
                
Cost of revenue   
—
    
—
    (270,232)
Selling and promotion   
—
    
—
    (606,081)
General and administrative   
—
    
—
    (607,315)
Operating loss   
—
    
—
    (1,109,219)
Other income   
—
    
—
    192,168 
Other expense   
—
    
—
    (8,847,133)
Interest income   
—
    
—
    999 
Finance costs   
—
    
—
    —)
Loss before income tax   
—
    
—
    (9,763,185)
Income tax expenses   
—
    
—
    (5)
Loss for the year from discontinued operation   
—
    
—
    (9,763,190)
                
Other comprehensive (loss) income               
Foreign operations – foreign currency translation differences   
—
    
—
    (919)
    —    —      
Total comprehensive loss for the year from discontinued operation   
—
    
—
    (9,764,109)
                
Total comprehensive loss for the year attributable to owners of the Company               
Total comprehensive loss from discontinued operation   
—
    
—
    (9,764,109)
                
Total comprehensive loss for the year attributable to non-controlling interests               
Total comprehensive loss from discontinued operation   
—
    
—
    
—
 
                
Total comprehensive loss for the year from discontinued operation   
—
    
—
    (9,764,109)