v3.26.1
Consolidated Statements of Financial Position - USD ($)
Mar. 31, 2026
Mar. 31, 2025
Non-current assets    
Property, plant and equipment $ 349,440 $ 512,601
Right-of-use assets 69,241 138,483
Other investment 2,500,000
Deferred tax assets 48,306 29,787
Total non-current assets 2,966,987 680,871
Current assets    
Inventories 2,549,920 1,646,333
Trade and other receivables 2,032,477 1,497,817
Deferred initial public offering (“IPO”) costs 795,771
Amounts due from related parties 72,033 1,053,708
Loans to related parties 4,291,215
Cash and cash equivalents 3,583,757 102,697
Total current assets 8,238,187 9,387,541
Total assets 11,205,174 10,068,412
Equity attributable to owners of the Company    
Share capital [1] 183 160
Share premium 7,435,512
Merger reserve 13 13
Capital reserve (2,500,000) (2,500,000)
Foreign currency translation reserve 5,130 5,130
Retained earnings 3,108,426 2,872,801
Total equity 8,049,264 378,104
Non-current liabilities    
Lease liabilities 87,632
Total non-current liabilities 87,632
Current liabilities    
Trade and other payables 3,041,100 4,424,830
Lease liabilities 87,632 80,916
Borrowings 5,088,600
Income tax payable 27,178 8,330
Total current liabilities 3,155,910 9,602,676
Total liabilities 3,155,910 9,690,308
Total equity and liabilities $ 11,205,174 $ 10,068,412
[1] Giving retroactive effect to the issuance of ordinary shares which are detailed in Note 1.