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Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)
9 Months Ended 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Mar. 31, 2024
Mar. 31, 2023
Cash flows from operating activities        
Net (loss) income $ (2,006,843) $ 1,207,888 $ 1,895,222 $ 1,378,571
Adjustments to reconcile net income to net cash provided by operating activities:        
Loss on disposal of property, and equipment     46,084
Depreciation expense 310,910 203,788 272,708 145,783
Amortization expense 30,831 782 1,648
Deferred income taxes (benefits) expenses (860,007) 225,506 176,093 448,800
Amortization of operating lease right-of-use assets 2,404,092 1,798,832 2,277,910 1,905,028
Loss from termination of operating lease     5,957
Inventories reserve 678,157 287,946 456,209 151,378
Changes in operating assets and liabilities:        
Accounts receivable (92,353) (198,720) 176,273 (334,752)
Accounts receivable - related parties 238,029 (230,149) (190,349) (136,565)
Inventories (3,985,343) (1,827,543) (1,981,515) 615,394
Prepayments and other receivables (1,772,605) (310,727) 194,160 (637,630)
Prepayments for operation services to related parties (105,000) (60,000)
Security deposits (70,413) (395,867) (422,240) (130,680)
Accounts payable 96,920 2,287,560 2,489,025 (70,928)
Accrued expenses and other payables (492,920) 233,082 334,726 (105,097)
Operating lease liabilities (2,257,028) (1,651,005) (1,933,760) (1,697,190)
Taxes payable (1,530,416) 112,614 570,769 225,027
Net cash (used in) provided by operating activities (9,413,989) 1,743,987 4,308,920 1,757,139
Cash flows from investing activities        
Purchases of equipment (1,618,290) (503,772) (1,253,555) (442,915)
Purchase of software from a related party (500,000)    
Payments of property rights (109,532) (38,032)
Prepayments for property     (450,000)
Prepayment for purchasing software from a related party (892,580) (350,000) (1,279,000)
Repayment from a related party 660,256 111,500
Advance to a related party (486,057) (291,756)
Net cash used in investing activities (2,836,671) (963,304) (3,200,843) (442,915)
Cash flows from financing activities        
Advance to a related party (111,500)    
Borrowing from loan payables 7,086,099 845,000 1,095,000 1,500,000
Repayments of loan payables (3,632,031) (362,583) (639,367) (278,222)
Repayments on other payables - related parties (92,229) (200,249) (290,252) (2,496,323)
Payments of related party loan (150,000) (150,000)
Payments of IPO cost (282,403) (126,488) (201,379) (75,819)
Net proceeds from issuance of common stock - IPO 9,154,500    
Capital Contributions from Stockholders 136,370 136,370
Net cash provided by financing activities 12,233,936 30,550 (49,628) (1,350,364)
Net changes in cash (16,724) 811,233 1,058,449 (36,140)
Effect of exchange rate changes on cash (19,542) 3,101 (13,829)
Cash at beginning of the period 1,403,514 358,894 358,894 395,034
Cash at the end of the period 1,367,248 1,173,228 1,403,514 358,894
Supplemental disclosure of cash flow information        
Cash paid for interest expense 227,679 82,150 152,050 100,341
Cash paid for income taxes 1,940,778 435,881 435,881 148,064
Supplemental disclosure of non-cash investing and financing activities        
Settlement of accounts payable by related parties 50,000 50,000
Settlement of accounts payable by capital contribution 2,263,630 2,263,630
Purchase of vehicle funded by loan 219,668 34,974 34,974
Purchase of office funded by loan 1,800,000    
Purchase software and office by using previous prepayments 2,085,000    
Purchase property rights by using previous prepayments 54,572      
Properties used for rental services 65,618      
Deferred IPO cost recognized as additional paid-in capital 502,198    
Unpaid deferred IPO cost     225,000 11,717
Termination of operating lease right-of-use assets and operating lease liabilities (863,513) (2,814,235)
Right-of-use assets obtained in exchange for operating lease liabilities $ 1,585,285 $ 3,579,568 $ 10,771,688 $ 4,082,664