v3.26.1
Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Operating activities    
Net loss $ (837,646) $ (720,409)
Adjustments to reconcile net loss to net cash used in operating activities    
Depreciation and amortization expense 134,792 144,271
Amortization of operating lease ROU assets 332,320 330,671
Write-off assets 27,000
Impairment loss on property and equipment 4,007
Changes in assets and liabilities    
Decrease (increase) in accounts receivable 57,657 (84,267)
Increase in inventories (216,624)
Increase in advances to suppliers (92,753) (132,123)
Decrease (increase) in prepaid expenses 15,061 (65,489)
Increase in other receivables and current assets (14,595) (96,097)
Increase (decrease) in accounts payable and accrued expenses 317,479 (4,428)
Increase in other payables 112,507 34,850
Increase in contract liabilities 89,130 4,130
Decrease in operating lease liabilities (72,360) (338,389)
Net cash used in operating activities (171,025) (900,280)
Investing activities    
Purchase of fixed assets (162,434) (49,488)
Purchase of intangible assets (13,857)
Net cash used in investing activities (162,434) (63,345)
Financing activities    
Proceeds from notes payables 803,734
Proceeds from related party payables 460,000 364,303
Net cash provided by financing activities 460,000 1,168,037
Net increase of cash and cash equivalents 126,541 204,412
Effect of foreign currency translation on cash and cash equivalents 6,396 (415)
Cash and cash equivalents – beginning 370,549 166,552
Cash and cash equivalents – ending 503,486 370,549
Supplementary cash flow information:    
Interest paid
Income taxes paid 16,660
Non-cash financing and investing activities:    
Recognized ROU assets through lease liabilities 424,790
Conversion of loan payable to promissory note payable 1,284,103
Debt assignment to related party 1,216,440
Conversion of notes payable to common stock $ 1,284,102