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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Cash flows from operating activities    
Net income $ (412,971) $ (36,630)
Adjustments to reconcile net loss to net cash (used in) operating activities:    
Depreciation and amortization expense 6,986 314
Amortization of operating lease ROU assets 126,302
Changes in assets and liabilities    
Increase in accounts receivable (2,001)
Increase in advances to suppliers (27,000)
Increase in prepaid expenses (27,377)
Increase in other current assets (1,519)
Increase in other non-current assets (32,781)
Increase in accrued and other liabilities 61,869
Decrease in account payable 6,879 901
Increase in other payable 8,610
Decrease in contract liability (2,800) (2,800)
Decrease in operating lease liabilities (353,610)
Net cash used in operating activities (649,413) (38,215)
Cash flows from investing activities    
Purchase of fixed assets (224,248)
Net cash used in investing activities (224,248)
Cash flows from financing activities    
Proceeds from borrowings 423,209 24,300
Repayment to related party payables 616,866
Net cash used in financing activities 1,040,075 24,300
Net increase (decrease) of cash and cash equivalents 166,414 (13,915)
Effect of foreign currency translation on cash and cash equivalents (216)
Cash and cash equivalents – beginning of period 354 14,269
Cash and cash equivalents – end of period 166,552 354
Non-cash financing and investing activities:    
Repayment of related party debt 83,300
Recognized ROU assets through lease liabilities $ 671,373