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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Mar. 31, 2019
Mar. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (694,329) $ (709,396)
Adjustments to reconcile net income to net cash used in operating activities:    
Depreciation 115,673 111,740
Loss on disposal of plant and equipment 10,324
Impairment loss on goodwill 454,659
(Increase) decrease in:    
Accounts receivable 1,618,129 1,360,260
Inventories (78,818) 206,213
Advances to suppliers 35,893 56,179
Amounts due from related parties 202,426 (74,879)
Other receivables 1,926,637 (181,528)
Accounts payables (608,244) (60,796)
Amounts due to related parties 186,451
Accrued expenses and other payables 130,721 11,879
Advances from customers (1,459,187) 514,044
Taxes payable (6,064) 5,341
Net cash provided by operating activities 193,161 1,880,166
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchase of plant and equipment (229,240) (97,077)
Payment for acquisition of subsidiaries (3,025,751)
Net cash used in investing activities (229,240) (3,122,828)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from related party borrowings 2,253,680 2,893,065
Repayment of related party borrowings (3,368,969) (797,422)
Proceeds from bank borrowings 223,502
Proceeds from third party borrowings 1,618,813
Repayment of third party borrowings (56,739) (2,391,411)
Net cash provided by financing activities (948,526) 1,323,045
NET DECREASE IN CASH AND CASH EQUIVALENTS 15,395 80,383
Effect of exchange rate changes on cash and cash equivalents (2,937) 7,518
Cash and cash equivalents, beginning of year 264,806 176,905
CASH AND CASH EQUIVALENTS, END OF YEAR $ 277,264 $ 264,806