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 profit $ 109,728 $ 1,262,825 $ (25,675)
Adjustments to reconcile net income to net cash provided by operating activities:      
Provision for current expected credit losses 105,540 11,567 1,087
Provision for inventories 12,844
Depreciation on property, plant and equipment 71,932 88,264 83,884
Operating lease expense on right-of-use assets 1,230,601 1,081,597 985,813
Loss on disposal of property, plant and equipment 8,717
Change in operating assets and liabilities:      
Accounts receivable, net 448,969 (484,446) (38,686)
Prepayments, deposits and other receivables (608,295) (105,899) 31,626
Inventories (116,476) (67,039) (67,953)
Accounts payables 21,438 37,525 (20,645)
Accruals and deposits received 27,902 63,674 27,899
Tax payable 134,451 151,303
Amount due to a director (26,031) 106,110
Operating lease liabilities (1,238,291) (1,163,963) (895,163)
Net cash provided by operating activities 200,343 849,377 197,014
Cash flows from investing activities      
Proceeds from disposal of property and equipment     2,556
Purchase of property and equipment (87,837) (119,425) (70,863)
Repayment from related parties 321,341 62,643
Net cash provided by/(used in) investing activities 233,504 (56,782) (68,307)
Cash flows from financing activities      
Repayment of bank borrowing (107,600) (124,337)
Advance from related parties 11,872 8,145
Repayment to related parties (167,437) (25,374)
Net cash used in financing activities 11,872 (266,892) (149,711)
Net change in cash and cash equivalents 445,719 525,703 (21,004)
Effect on exchange rate change on cash and cash equivalents (9,088) 12,162 (1,427)
Cash and cash equivalents at the beginning of the year 741,537 203,672 226,103
Cash and cash equivalents at the end of the year 1,178,168 741,537 203,672
Supplemental disclosure of cash flow information      
Cash paid for interest expense 4,331 6,857 11,761
Cash received for interest income 1,930 642 876
Cash paid for income taxes  
Supplemental disclosures of cash flow information      
Right-of-use assets obtained in exchange of lease liabilities $ 2,848,884 $ 175,001 $ 2,028,304