v3.25.2
Statement of Cash Flows - USD ($)
 12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
CASH FLOWS FROM FINANCING ACTIVITY    
CASH AND CASH EQUIVALENTS AT END OF THE FINANCIAL PERIOD $ 1  
Alps Life Science Inc [Member]    
CASH FLOWS USED IN OPERATING ACTIVITIES    
Loss before tax (2,529,176) $ (2,398,575)
Changes in working capital:    
Amortisation of intangible assets 163,093 44,807
Amortisation of right-of-use assets 500,144 403,019
Depreciation of property, plant and equipment 465,287 455,613
Gain on disposal of other investment (215)
Interest expenses 48,283 42,844
Property, plant and equipment written off 14,083
Share of results of associates 10,760 (3,421)
Operating loss before changes in working capital (1,341,609) (1,441,845)
Inventories (192,078) 26,235
Trade receivables 28,488 (55,478)
Other receivables, deposits and prepayments (60,142) 25,595
Trade payables 145,751 46,342
Other payable (77,642) 149,099
Cash Used In Operations (1,497,232) (1,250,052)
Tax paid (122,030) (116,691)
Tax refund 10,477
Net Cash Used In Operating Activities (1,608,785) (1,366,743)
CASH FLOWS USED IN INVESTING ACTIVITIES    
Acquisition of associates (1,492,955)
Advances to associates (16,290)
Purchase of property, plant and equipment (83,772) (221,317)
Net Cash Used In Investing Activities (100,062) (1,714,272)
CASH FLOWS FROM FINANCING ACTIVITY    
Proceed from issue of share capital, representing net cash from financing activity 2,295,012
Advances from directors 2,361,546 1,451,612
Interest paid (48,283) (42,844)
Repayment of hire purchase liabilities (7,260) (10,544)
Repayment of lease liabilities (460,170) (414,819)
Advances from associates 20,763 159
Net Cash From Financing Activities 1,866,596 3,278,576
NET MOVEMENT OF CASH AND CASH EQUIVALENTS 157,749 197,561
Effect of exchange differences (299,284) 1,092
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE FINANCIAL YEAR 460,467 261,814
CASH AND CASH EQUIVALENTS AT END OF THE FINANCIAL PERIOD $ 318,932 $ 460,467