UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS |
6 Months Ended | 12 Months Ended | 18 Months Ended | |||||
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Sep. 30, 2025
USD ($)
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Sep. 30, 2025
CNY (¥)
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Sep. 30, 2024
CNY (¥)
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Mar. 31, 2025
USD ($)
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Mar. 31, 2025
CNY (¥)
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Mar. 31, 2024
CNY (¥)
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Sep. 30, 2025
USD ($)
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Sep. 30, 2025
CNY (¥)
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| Cash flows from operating activities: | ||||||||
| Net loss | $ 511,179 | ¥ 3,639,083 | ¥ (1,239,401) | $ 1,030,317 | ¥ 7,334,830 | ¥ (11,565,768) | ||
| Adjustments to reconcile net loss to net cash used in operating activities: | ||||||||
| Depreciation of property and equipment | 21,620 | 153,914 | 132,329 | 36,031 | 256,508 | 146,013 | ||
| Amortization of right-of-use assets | 195,576 | 1,392,307 | 723,929 | 249,924 | 1,779,212 | 872,173 | ||
| Loss on disposal of property and equipment | 0 | 0 | 0 | 0 | 20,068 | |||
| Changes in operating assets and liabilities: | ||||||||
| Amount due from related parties | 125,018 | 890,000 | (386,177) | (170,333) | (1,212,601) | (10,855) | ||
| Inventories | 78,917 | 561,809 | (674,273) | (30,607) | (217,888) | (336,922) | ||
| Prepayments and other current assets, net | (42,091) | (299,641) | (8,636,549) | 1,039,598 | 7,400,901 | (8,116,412) | ||
| Lease liability | (172,842) | (1,230,464) | (697,537) | (242,654) | (1,727,451) | (268,232) | ||
| Other non-current assets | 0 | 0 | 12,787 | 91,034 | 27,500 | |||
| Accounts payable | 258 | 1,838 | 150,000 | 823 | 5,856 | 0 | ||
| Advance from customers | (260,110) | (1,851,722) | 23,024,961 | (2,442,887) | (17,390,910) | 27,893,632 | ||
| Taxes payable | 473,264 | 3,369,167 | 1,962,692 | 846,933 | 6,029,317 | 4,370,710 | ||
| Amounts due to related parties | (1,625,411) | (11,571,300) | 38,902 | 131,449 | 935,787 | 1,806,729 | ||
| Accrued expenses and other current liabilities | 391,702 | 2,788,524 | 401,314 | 463,986 | 3,303,117 | 1,720,468 | ||
| Net cash provided by operating activities | (591,694) | (4,212,269) | 14,739,186 | 925,367 | 6,587,712 | 16,559,104 | ||
| Cash flows from investing activities: | ||||||||
| Purchase of property and equipment | (129,068) | (918,838) | (166,670) | (25,630) | (182,460) | (488,536) | ||
| Purchase of short-term investment | 2,247,506 | 16,000,000 | (16,000,000) | (2,247,507) | (16,000,000) | 0 | ||
| Cash collection from acquired subsidiary | 0 | 0 | 235,173 | 1,674,198 | 0 | |||
| Net cash used in investing activities | 2,118,438 | 15,081,162 | (16,166,670) | (2,037,964) | (14,508,262) | (488,536) | ||
| Cash flows from financing activities: | ||||||||
| Proceeds from bank borrowings | 0 | 0 | 0 | 0 | 5,000,000 | |||
| Repayment of bank borrowings | 0 | 0 | (3,000,000) | (702,346) | (5,000,000) | (4,000,000) | ||
| Capital injection | 54,783 | 390,000 | 0 | 6,321 | 45,000 | 0 | ||
| Repayments for deferred IPO costs | (295,620) | (2,104,518) | (1,187,524) | (306,477) | (2,181,808) | (1,599,851) | ||
| Net cash provided by financing activities | (1,412,901) | (10,058,444) | (6,370,263) | (1,002,502) | (7,136,808) | (599,851) | ||
| Net increase/(decrease) in cash and cash equivalents | 113,843 | 810,449 | (7,797,747) | (2,115,099) | (15,057,358) | 15,470,717 | ||
| Cash and cash equivalents, beginning of year | 82,203 | 585,202 | 15,642,560 | 2,197,302 | 15,642,560 | 171,843 | 2,197,302 | ¥ 15,642,560 |
| Cash and cash equivalents, end of year | 196,046 | 1,395,651 | 7,844,813 | 82,203 | 585,202 | 15,642,560 | 196,046 | ¥ 1,395,651 |
| Supplemental disclosure of cash flows information: | ||||||||
| Interest paid | 0 | 0 | 108,377 | 16,107 | 114,665 | 571,858 | ||
| Supplemental disclosure of non-cash information: | ||||||||
| Right-of-use assets acquired under operating leases in exchange for operating liabilities | 311,870 | 2,220,201 | 0 | 354,517 | 2,523,810 | 6,147,256 | ||
| Deferred tax assets | (288,774) | (2,055,784) | ||||||
| Accounts receivable | 0 | 0 | (61,004) | |||||
| Other non current assets | 0 | 0 | (12,787) | (91,034) | (27,500) | |||
| Proceeds from bank borrowings | 0 | (0) | 3,000,000 | $ 702,346 | ¥ 5,000,000 | ¥ 4,000,000 | ||
| Loan advances to third parties | 2,723,626 | (19,389,496) | (5,356,555) | |||||
| Capital injection | (2,723,626) | 19,389,496 | 5,356,555 | |||||
| Repayment of loan advances to third parties | (2,088,636) | 14,869,000 | ||||||
| Proceeds from bank borrowings | 2,088,636 | (14,869,000) | ||||||
| Capital injection | 294,190 | 2,094,339 | 5,322,877 | |||||
| Repayment of third party borrowings | 831,264 | (5,917,769) | (2,149,061) | |||||
| Proceeds from bank borrowings | $ (831,264) | ¥ 5,917,769 | ¥ 2,149,061 | |||||
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- Definition Amount of cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; attributable to continuing operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, excluding effect from change in exchange rate, of increase (decrease) in cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; including, but not limited to, discontinued operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of amortization expense attributable to right-of-use asset from finance lease. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Amount of increase (decrease) in receivables due from related parties classified as other. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The increase (decrease) during the reporting period of all taxes owed but not paid, including income, property and other taxes. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of increase (decrease) in obligation to transfer good or service to customer for which consideration has been received or is receivable. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The increase (decrease) during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- References No definition available.
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- Definition Amount of increase (decrease) in obligation for operating lease. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The increase (decrease) during the reporting period in other expenses incurred but not yet paid. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of increase (decrease) in current operating assets after deduction of current operating liabilities classified as other. No definition available.
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- Definition Amount of increase (decrease) in noncurrent assets classified as other. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of cash inflow (outflow) from financing activity, including, but not limited to, discontinued operation. Financing activity includes, but is not limited to, obtaining resource from owner and providing return on, and return of, their investment; borrowing money and repaying amount borrowed, or settling obligation; and obtaining and paying for other resource obtained from creditor on long-term credit. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition Amount of cash inflow (outflow) from investing activity, including, but not limited to, discontinued operation. Investing activity includes, but is not limited to, making and collecting loan, acquiring and disposing of debt and equity instruments, property, plant, and equipment, and other productive assets. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of cash inflow (outflow) from operating activity, including, but not limited to, discontinued operation. Operating activity includes, but is not limited to, transaction, adjustment, and change in value not defined as investing or financing activity. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The net amount paid (received) by the reporting entity through acquisition or sale and maturities of short-term investments with an original maturity that is three months or less which qualify for treatment as an investing activity based on management's intention and intended by management to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of cash outflow from the acquisition of or improvements to long-lived, physical assets used to produce goods and services and not intended for resale, classified as other. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The cash inflow during the period from additional borrowings in aggregate debt. Includes proceeds from short-term and long-term debt. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of cash outflow for short-term and long-term debt. Excludes payment of lease obligation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- References No definition available.
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