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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Cash flows from operating activities:      
Net income $ 2,804,858 $ 4,021,848 $ 4,565,968
Adjustments to reconcile net income to net cash used in operating activities:      
Depreciation and amortization 49,489 26,497 27,314
Loss from disposal of fixed assets 16,115    
Amortization of operating lease right-of-use assets 87,554 83,916 66,062
Allowance for expected credit loss 72,957 280,787 (137,831)
Deferred tax provision 29,711 (64,284) 21,160
Stock-based compensation for services 1,822,597    
Changes in operating assets and liabilities:      
Accounts receivable (5,975,272) (8,808,278) (2,935,120)
Accounts receivable, related parties (12,641,032) (2,537,631) (1,990,880)
Advance to vendors 4,729,066 (1,324,078) (1,472,674)
Other current assets 45,986 (92,803) (282,052)
Due from related parties 202,966 (207,676) (2,207)
Taxes payable 1,011,969 711,429 232,455
Net changes in operating right-of-use assets and lease liabilities 174,618 (87,077) (62,862)
Accrued expense and other current liabilities (209,182) 776,481 806,939
Net cash used in operating activities (2,685,630) (6,489,483) (693,959)
Cash flows from investing activities:      
Purchase of property and equipment (88,716) (167,932) (1,380)
Proceeds from termination of the long-term investment     491,503
Purchase of short-term investment     (2,096,934)
Proceeds upon maturity of short-term investment   2,105,016 1,378,628
Net cash (used in) provided by investing activities (88,716) 1,937,084 (228,183)
Cash flows from financing activities:      
Proceeds from short-term bank loans 5,913,252 4,989,677 8,343,003
Repayment of short-term bank loans (4,083,932) (2,399,922) (7,110,005)
Payment for deferred initial public offering costs     (119,102)
Net proceeds from completion of the initial public offering   5,073,566  
Net cash provided by financing activities 1,672,768 7,249,130 1,990,753
Effect of exchange rate change on cash (114,474) 124,560 (171,203)
Net (decrease) increase in cash (1,216,052) 2,821,291 897,407
Cash, beginning of year 7,105,085 4,283,794 3,386,386
Cash, end of year 5,889,033 7,105,085 4,283,794
Supplemental disclosures of cash flow information:      
Cash paid for income tax 40,110 29,966 36,595
Cash paid for interest 250,553 159,298 139,752
Supplemental disclosure of non-cash investing and financing activities      
Right-of-use assets obtained in exchange for operating lease obligations 300,784    
Non-related party      
Changes in operating assets and liabilities:      
Advances from customers 291,201 (13,095) (25,319)
Cash flows from financing activities:      
Proceeds from long-term bank loans 422,476 1,385,636 698,978
Repayment of long-term bank loans (612,590) (138,564) (657,039)
Related party      
Changes in operating assets and liabilities:      
Accounts payable 4,800,769 744,481 545,898
Advances from customers     (50,810)
Cash flows from financing activities:      
Proceeds from long-term bank loans     1,397,956
Repayment of long-term bank loans   (1,385,636) (838,774)
Proceeds from (repayment of) borrowing from related parties $ 33,562 $ (275,627) $ 275,736