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Restatement of Previously Issued Carve-out Consolidated Financial Statements (Tables) | 12 Months Ended
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Mar. 31, 2024
Restatement Of Previously Issued Carve-out Consolidated Financial Statements |
Schedule of unaudited consolidated financial information |
Schedule of unaudited consolidated financial information |  |  |  |  |  |  |  |  |
|  | As Previously Reported |  |  |  |  |  | As Adjusted – Restatement no. 1 |
|  | March 31, 2023 |  |  | Restatement Adjustment |  |  | March 31, 2023 |
Carve-out Consolidated Balance Sheet |  |  |  |  |  |  |  |  |  |  |  |
Net stockholder’s investment and additional paid-in capital |  | $ | 7,311 |  |  | $ | (90 | ) |  | $ | 7,221 |
Retained earnings |  |  | 6,454 |  |  |  | (136 | ) |  |  | 6,318 |
Accumulated other comprehensive loss |  |  | (1,385 | ) |  |  | 36 |  |  |  | (1,349 | )
Total Aark Singapore Pte. Ltd. stockholder’s equity |  | $ | 12,380 |  |  | $ | (190 | ) |  | $ | 12,190 |
Noncontrolling interest |  |  | 1,089 |  |  |  | 190 |  |  |  | 1,279 |
Total stockholder’s equity |  | $ | 13,469 |  |  | $ | - |  |  | $ | 13,469 |
Total liabilities and stockholder’s equity |  | $ | 34,397 |  |  | $ | - |  |  | $ | 34,397 |
Carve-out Consolidated Statement of Operations |  |  |  |  |  |  |  |  |  |  |  |
Less: Net income attributable to noncontrolling interest |  | $ | 221 |  |  | $ | 39 |  |  | $ | 260 |
Net income attributable to Aark Singapore Pte. Ltd. |  | $ | 1,485 |  |  | $ | (39 | ) |  | $ | 1,446 |
Carve-out Consolidated Statement of Comprehensive Income |  |  |  |  |  |  |  |  |  |  |  |
Less: Comprehensive income attributable to noncontrolling interest |  | $ | 118 |  |  | $ | 21 |  |  | $ | 139 |
Total comprehensive income attributable to Aark Singapore Pte. Ltd. |  | $ | 762 |  |  | $ | (21 | ) |  | $ | 741 |
Schedule of quarterly financial statement |
Schedule of quarterly financial statement |  |  |  |  |  |  |  |  |
|  | As Previously Reported |  |  |  |  |  | As Adjusted – Restatement no. 1 |
|  | March 31, 2023 |  |  | Restatement Adjustment |  |  | March 31, 2023 |
Earnings per share attributable to Aark Singapore Pte. Ltd. common stockholders |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 148,422 |  |  | $ | (22,926 | ) |  | $ | 125,496 |
Diluted |  | $ | 148,422 |  |  | $ | (23,057 | ) |  | $ | 125,365 |
Weighted average common shares outstanding |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 10 |  |  |  | - |  |  |  | 10 |
Diluted |  |  | 10 |  |  |  | - |  |  |  | 10 |
Schedule of financial statement |
Schedule of financial statement |  |  |  |  |  |  |  |  |
|  | As previously reported per Restatement no. 1 |  |  |  |  |  | As Adjusted – Restatement no. 2 |
|  | March 31, 2023 |  |  | Restatement Adjustment |  |  | March 31, 2023 |
Earnings per share attributable to Aark Singapore Pte. Ltd. common stockholders |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 125,496 |  |  | $ | (125,371 | ) |  | $ | 125 |
Diluted |  | $ | 125,365 |  |  | $ | (125,240 | ) |  | $ | 125 |
Weighted average common shares outstanding |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 10 |  |  |  | 9,990 |  |  |  | 10,000 |
Diluted |  |  | 10 |  |  |  | 9,990 |  |  |  | 10,000 |

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