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Consolidated and Combined Statements of Cash Flows - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Operating activities      
Net income $ 171,407 $ 487,957 $ 928,529
Adjustments to reconcile net income to net cash (used in)/generated from operating activities:      
Depreciation of property, plant and equipment 115,934 116,528 115,810
Amortization of right-of-use assets 171,543 157,428 182,543
Allowance/(Reversal) for allowance for credit losses 1,727 (1,618)
Deferred tax assets (15,646) (14,663) (14,663)
Change in operating assets and liabilities:      
Account receivables 383,920 (150,349) 540,459
Prepayments, deposits and other receivables 418,431 (425,590) (4,800)
Tax recoverable 49,581 (97,506) 27,279
Account payable (167,305) 716,258 (727,489)
Other payables and accrued liabilities 8,287 162,739 47
Contract liabilities 150,980 (92,470) (151,662)
Operating leases (174,179) (155,042) (179,532)
Tax payable (137,471) 136,630
Amounts due to director (154,016) 116,816
Amounts due to related parties (267,166) (1,881,840) 1,726,138
Net cash generated from/(used in) operating activities 847,514 (1,468,037) 2,694,487
Cash flows from investing activities      
Purchase of property, plant and equipment (221) (3,546)
Net cash used in investing activities (221) (3,546)  
Cash flows from financing activities      
Proceeds from issuance of ordinary shares, net of offering expenses 4,186,425
Proceeds from new bank borrowings 598,627 507,775
Repayments of bank borrowings (184,296) (188,450) (161,290)
Net cash generated from financing activities 4,002,129 410,177 346,485
Net change in cash and cash equivalents 4,849,422 (1,061,406) 3,040,971
Effect of exchange rate changes on cash and cash equivalents (70,259) 49,126 7,487
Beginning of the year 4,373,256 5,385,536 2,337,078
End of the year 9,152,503 4,373,256 5,385,536
Supplementary Cash Flows Information      
Cash (paid)/refunded for income taxes (230,662) (301,899) 4,599
Cash paid for interest $ 44,143 $ 60,694 $ 35,690