v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited)
6 Months Ended 12 Months Ended
Mar. 31, 2026
USD ($)
Mar. 31, 2026
CNY (¥)
Mar. 31, 2025
CNY (¥)
Sep. 30, 2025
CNY (¥)
CASH FLOWS FROM OPERATING ACTIVITIES        
Net income $ 1,690,233 ¥ 11,659,229 ¥ 11,566,664 ¥ 11,566,664
Adjustments to reconcile net income to net cash provided by (used in) operating activities:        
Depreciation of property, plant and equipment 1,570 10,830 7,117  
Amortization of the right-of-use assets 7,383 50,928 95,003  
Provision of allowance for doubtful accounts 930,727 6,420,154 94,292  
Provision of allowance for unbilled receivables 172,435 1,189,455 311,983  
Changes in operating assets and liabilities        
Accounts receivables 500,347 3,451,393 (4,473,997)  
Unbilled receivables (9,135,568) (63,017,148) (18,755,216)  
Contract assets 140,431 968,690 (2,110,855)  
Other receivable (3,411,463) (23,532,270) (80,510)  
Prepaid expenses and other current assets (325,509) (2,245,360) (759,161)  
Amount due from related parties 345,057 2,380,202 699,026  
Deferred tax assets (28,448) (196,235) (62,182)  
Non-current assets (5,918) (40,823) 476,681  
Accounts payable (1,157,643) (7,985,422) (4,720,741)  
Accrued expenses and other current liabilities 6,767,734 46,683,831 16,811,087  
Income tax payable 302,399 2,085,949 1,875,544  
Contract liabilities 122,823 847,233 2,081,323  
Amount due to related parties (260,964) (1,800,127) (13,836,127)  
Lease liabilities (7,128) (49,166) (95,003)  
Other Current liabilities 766,047 5,284,184 2,638,092  
Net cash used in operating activities (2,585,455) (17,834,473) (8,236,979)  
CASH FLOWS FROM INVESTING ACTIVITIES        
Purchase of property, plant and equipment (12,918) (89,109)  
Net cash (used in) investing activities (12,918) (89,109)  
CASH FLOWS FROM FINANCING ACTIVITIES        
Proceed from short-term borrowing 1,449,696 10,000,000    
Proceed from (repayment of) short-term borrowing (1,449,696) (10,000,000) 10,000,000  
Payment of deferred offering costs (1,169,139)  
Net cash provided by financing activities 8,830,861  
Exchange rate effect on cash and cash equivalents (160,470) (1,106,920)  
Net increase (decrease) in cash, cash equivalents and restricted cash (2,758,843) (19,030,502) 593,882  
Cash, cash equivalents and restricted cash at beginning of the period 9,024,028 62,247,745 20,772,130 20,772,130
Cash, cash equivalents and restricted cash at end of the period 6,265,185 43,217,243 21,366,012 ¥ 62,247,745
Supplemental disclosure of cash flow information        
- Income taxes (refund) (1,837) (12,669) (68,832)  
- Interest paid $ 21,930 ¥ 151,275 ¥ 5,193