| Schedule of Consolidated Balance Sheet |
A summary of the carrying amounts of major classes of assets and liabilities, which are
included in assets and liabilities held for sale in the consolidated balance sheet, is as follows:
| | |
June 30,
2025 | | |
March 31,
2025 | |
| ASSETS | |
| | |
| |
| Cash | |
$ | 68,665 | | |
$ | 61,548 | |
| Inventories, net | |
| 95,167 | | |
| 195,192 | |
| Prepayments and other receivables | |
| — | | |
| 22,096 | |
| Property and equipment, net | |
| 104,165 | | |
| 154,876 | |
| Security deposits | |
| 40,334 | | |
| 73,025 | |
| Operating lease right-of-use assets | |
| 588,962 | | |
| 1,955,765 | |
| Assets held for sale | |
$ | 897,293 | | |
$ | 2,462,502 | |
| | |
| | | |
| | |
| LIABILITIES | |
| | | |
| | |
| Short-term loan payables | |
| 37,800 | | |
| 25,498 | |
| Accrued expenses and other payables | |
| 15,334 | | |
| — | |
| Operating lease liabilities – current | |
| 184,101 | | |
| 319,874 | |
| Operating lease liabilities – non-current | |
| 425,211 | | |
| 1,807,075 | |
| Liabilities held for sale | |
| 662,446 | | |
| 2,152,447 | |
|