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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:    
Loss from continuous operations $ (671,075) $ (534,676)
Adjustments to reconcile net loss to net cash used in operating activities    
Depreciation expenses 76,968
Write off of other receivables 563,890 687
Write off of inventory 11,169
Write off of plant and equipment 183,606
Changes in operating assets and liabilities:    
Increase in accounts receivable (5,000) (431)
Increase in inventories (620)
(Increase)/Decrease in prepaid expenses, deposits and other receivables (27,332) 18,718
Decrease in accounts payable (5,259)
Increase/(Decrease) in accrued expenses and other payables 6,770 (19,625)
Repayment of lease liability (36,625)
Net cash flows used in operating activities (132,747) (306,088)
CASH FLOWS FROM INVESTING ACTIVITY:    
Purchase of plant and equipment (11,491)
Net cash flows used in investing activity (11,491)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Issuance of new common shares 25,000
Advance from subsidiaries 38,362
Advance from director 21,012
Advance from related party 48,361 297,166
Principal repayments of bank loan (16,050)
Net cash flows provided by financing activities 132,735 281,116
Effect of exchange rate changes in cash and cash equivalents (484) 27,770
Net changes in cash and cash equivalents (496) (8,693)
Operating cash flows of the discontinued operations (2,090)
Investing cash flows of the discontinued operations (1)
Financing cash flows of the discontinued operations (7,199)
Cash and cash equivalents, beginning of year 9,868 18,561
CASH AND CASH EQUIVALENTS, END OF YEAR 82 9,868
SUPPLEMENTAL CASH FLOWS INFORMATION    
Income taxes paid
Interest paid $ 156 $ 1,452