v3.26.1
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES      
Profit before income taxes $ 263 $ 3,619 $ 3,989
Adjustments to reconcile net profit to net cash used in operating activities:      
Depreciation of property, plant and equipment 52 47 36
Depreciation of right-of-use assets 417 412 163
Gain on other investments (45)
Finance cost 93 116 9
Interest income (191) (185) (106)
Net loss/(gain) on impairment of financial assets (227) 4 236
Operating cashflow before changes in working capital 362 4,013 4,327
Changes in operating assets and liabilities:      
Deferred offering cost 837 (837)
Inventories 284 (187) (1,362)
Trade and other receivables (1,392) 1,793 (4,811)
Trade and other payables 2,274 (11,293) 3,381
Amounts due from/(to) related parties (1,231) 350 (356)
Income tax paid (36) (33) (198)
Net cash (used in)/provided by operating activities 261 (4,520) 144
CASH FLOWS FROM INVESTING ACTIVITIES      
Additions of right-of-use assets (8)
Other investments 1,040 (1,000)
Interest income 191 185 106
Purchase of plant and equipment (94) (72) (57)
Net cash (used in)/provided by investing activities 1,129 (887) 49
CASH FLOWS FROM FINANCING ACTIVITIES      
Issuance of shares - net 7,187
Advances from directors 3
Advances/(Repayments) to shareholders (52) (5) 612
Dividends paid (3,325) (3,151)
Net repayments of lease liabilities (390) (361) (202)
Interest paid (93) (116) (9)
Net cash provided by/(used in) financing activities (3,860) 6,708 (2,750)
Net increase/(decrease) in cash and cash equivalents (2,470) 1,301 (2,557)
Effects of exchange rate changes on cash and cash equivalents (92) 18 (106)
Cash and bank balances at beginning of year 7,703 6,384 9,047
Cash and bank balances at end of year $ 5,141 $ 7,703 $ 6,384