v3.26.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash flows from operating activities:    
Net (loss) income $ (2,184,179) $ 1,948,092
Adjustments to reconcile net loss (income) to net cash used in operating activities:    
Depreciation – property and equipment 1,063 1,296
Amortization of intangible assets 1,488 6,562
Share based compensation expenses 1,949,400 0
Loss on impairment of goodwill 0 (6,842)
Gain on disposal of subsidiaries 0 (2,513,875)
Change in operating assets and liabilities:    
Accounts receivable (246,495) 0
Deposit, prepayments and other receivables (16,546) 7,842
Accrued liabilities and other payables 12,975 39,973
Accounts payable 292,618 402
Accrued consulting and service fees 33,000 430,995
Net cash used in operating activities (156,676) (85,555)
Cash flows from investing activities:    
Cash inflow from acquisition of a subsidiary 0 1,030
Cash outflow from disposal of subsidiaries 0 (4,195)
Cash outflow from purchases of property and equipment (9,437) 0
Net cash used in investing activities (9,437) (3,165)
Cash flows from financing activities:    
Advances from related parties 169,976 103,035
Net cash provided by financing activities 169,976 103,035
Foreign currency translation adjustment 2,509 (13,454)
Net change in cash and cash equivalents 6,372 861
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 2,417 1,556
CASH AND CASH EQUIVALENTS, END OF YEAR 8,789 2,417
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:    
Cash paid for income taxes 0 0
Cash paid for interest $ 0 $ 0