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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

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