v3.26.1
CONSOLIDATED AND COMBINED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Cash flows from operating activities:      
Net income $ 1,353,272 $ 1,230,964 $ 653,775
Adjustments to reconcile net income to net cash used in operating activities:      
Depreciation of property, plant and equipment 276,220 68,847 304,408
Amortization of land-use rights 16,950 16,681 16,796
Allowance for credit losses 722 4,521 (1,982)
Written off property, plant and equipment 44,445 243,573 0
Changes in operating assets and liabilities:      
Accounts receivable 466,640 (1,256,938) 80,472
Prepaid expenses and other current assets (57,150) (776,891) 813,093
Inventories, net (351,581) (251,387) (479,732)
Accounts payable (1,722,603) 95,834 (48,968)
Contract liabilities 106,617 (143,262) 173,959
Accrued expenses and other payables 124,635 27,599 (523,830)
Net cash (used in) provided by operating activities 258,167 (740,459) 987,991
Cash flows from investing activities:      
Purchase of construction in progress (1,262,862) 0 0
Amount invested to related parties 0 0 (913,161)
Purchase of property, plant and equipment (212,404) 0 0
Net cash used in investing activities (1,475,266) 0 (913,161)
Cash flows from financing activities:      
Proceeds from short-term loans 5,139,470 3,789,601 3,045,580
Repayment of short-term loans (6,617,947) (3,500,214) (3,434,760)
Proceeds from Long-term bank loans 596,368 0 0
Deferred initial public offering costs (525,734) 0 0
Amount financed from related parties 2,661,410 667,268 0
Net cash provided by financing activities 1,253,567 956,655 (389,180)
Effect of exchange rate changes 19,748 (61,908) 404,583
Net increase in cash 56,216 154,288 90,233
Cash and cash equivalents at beginning of the year 359,043 204,755 114,522
Cash and cash equivalents at end of the year 415,259 359,043 204,755
Supplemental disclosures of cash flows information:      
Cash paid for income taxes 0 0 0
Cash paid for interest expense $ 76,178 $ 94,352 $ 82,213