v3.26.1
Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Cash Flows From Operating Activities      
Net Income (Loss) $ (1,316,670) $ 3,842,885 $ 4,954,484
Adjustments:      
Depreciation and Amortization 598,516 272,734 175,488
Reversal of Allowance for Credit Loss on Accounts Receivable (123,665) (131,566) (153,894)
Property and Equipment Written Off 28,334
Gain on Derecognition of Operating Lease Right-of-Use Asset (1,437)
Interest Expense – Deferred Consideration 304,758
Allowance for Expected Credit Loss on Accounts Receivable 371,299 99,263 236,853
Unrealised Foreign Exchange (Gain) / Loss (6,584) (631)
Changes in Operating Assets and Liabilities:      
Accounts Receivable (1,179,746) 1,013,522 (37,965)
Prepaid Expenses and Other Current Assets (1,846,610) (1,003,294) (145,565)
Accounts Payable 5,495 (154,276) 171,644
Accruals and Other Current Liabilities (186,941) (1,629,890) (5,035,950)
Operating Lease Right-of-Use Assets and Lease Liabilities, net (430,749) (214,650) (160,335)
Income Tax Payable (662,503) (198,936) (178,024)
Net Cash (Used in) Provided by Operating Activities (4,446,503) 1,895,161 (173,264)
Cash Flows From Investing Activities      
Purchases of Plant and Equipment (213,445) (126,455) (36,855)
Cash paid for Business Acquisitions, Net of Cash Acquired (783,741)
Net Cash Used in Investing Activities (997,186) (126,455) (36,855)
Cash Flows From Financing Activities      
Dividend Paid (2,215,174) (11,424,665) (2,100,309)
Repayment to a Director (513,224) (34,664)
Deferred IPO costs (501,770) (213,860)
Repurchase of Treasury Shares (749,424)
Proceeds from Issuance of Ordinary Shares 11,320,857 11,966 136,105
Net Cash (Used in) Provided by Financing Activities 8,356,259 (12,427,693) (2,212,728)
Net Change in Cash and Cash Equivalents 2,912,570 (10,658,987) (2,422,847)
Cash and Cash Equivalents as of Beginning of the Year 5,948,806 16,607,536 19,030,668
Effects on Currency Translation on Cash and Cash Equivalents 392 257 (285)
Cash and Cash Equivalents as of the End of the Year 8,861,768 5,948,806 16,607,536
Supplementary Cash Flows Information      
Cash Paid for Taxes $ (876,268) $ (1,024,862) $ (1,223,534)