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 (loss) profit $ (1,135,963) $ (27,056) $ 1,329,717
Adjustments to reconcile net income to net cash provided by (used in) operating activities:      
Depreciation and amortization 86,536 75,766 64,237
Allowance for expected credit losses 43,082
Revaluation (gain) loss on financial assets (75,095) 43,145
Loss on disposal of PPE 27,112 10,851
Gain on disposal of a subsidiary (11,559)
Amortization of ROU assets 600,581 997,605 861,339
Changes in operating assets and liabilities:      
Trade receivables 842,768 (918,793) (2,047,556)
Inventories 196,490 378,199 (741,950)
Other receivables and prepayments (365,537) (98,199) (44,043)
Trade and other payables (940,142) 396,883 (105,220)
Contract liabilities 3,931 (67,575) (77,797)
Taxes payable (87,469) (114,874) 196,252
Amount due from/to related parties, net 52,104 (95,887) 171,399
Net cash (used in) provided by operating activities (751,602) 569,214 (394,330)
Cash flows from investing activities:      
Additions to property, plant and equipment (35,470) (69,916) (52,736)
Additions to intangible assets (7,073) (85,072) (35,282)
Proceeds from (investment to) funds 900,000 (2,299,975)
Proceeds on disposal of property, plant and equipment 33,229
Repayment from related parties 186,171
Loan to related parties (172,178)
Net cash provided by (used in) investing activities 857,457 (2,454,963) (40,796)
Cash flows from financing activities:      
Repayment of bank loans (987,637) (237,826) (196,820)
Proceeds from bank loans 769,922 1,374,690
Capital contribution from shareholders 300,000 509,501
Private placement or IPO capital raised 4,000,000
Offering costs paid (1,377,579) (345,217)
Repayment of long-term payable (22,969)
Repayment of loan to related parties (1,127,378) (1,275,990) (701,694)
Loan from related parties 2,097,519 819,175 767,757
Decrease of lease liabilities, net (612,729) (1,002,588) (847,933)
Net cash (used in) provided by financing activities (630,225) 1,995,114 537,315
Effect of exchange rates changes on cash (2,910) 12,499 455
Net increase in cash and restricted cash (527,280) 121,864 102,644
Cash and restricted cash, beginning of the year 749,121 627,257 524,613
Cash and restricted cash, end of the year 221,841 749,121 627,257
Supplemental cash flow disclosures:      
Cash paid for interest (exclusive of interest for lease liability) 85,711 97,667 82,766
Cash paid for income tax 38,876 294,831
Non cash investing and financing activities:      
Right-of-use assets obtained in exchange for operating new lease liabilities 503,561 882,876 1,086,881
Right-of-use assets and operating lease liabilities modification (6,793) (137,128)  
Liquidation of investment funds but not received 1,431,925
Shares issued advanced amortized for deferred IPO costs 914,857 914,857
Shares issued in advance for services 914,858
Deferred IPO cost charge to Additional paid in capital 3,552,511
Private placement proceeds received by digital assets 6,750,013
Offering cost paid by digital assets 1,000,000
Prepayments and expenses paid by digital assets $ 5,750,013