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Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Dec. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:      
Net loss $ (482,429) $ (278,111)  
Minority interest (7,034) (3,405)  
Share of loss from operation of associate 1 9,599  
Adjustments to reconcile net profit to net cash used in operating activities:      
Depreciation and amortization 30,730 28,032  
Disposal of asset (11,248)  
Provision for credit loss allowance 105,903 29,278  
Changes in operating assets and liabilities:      
Account payables 86,234 1,862  
Account receivables 139,261 291,364  
Prepayment, deposits and other receivables 6,587 (7,966)  
Other payables and accrued liabilities (43,770) (66,897)  
Deferred revenue 214,690 168,309  
Tax assets (12,515) (30,942)  
Income tax payable (57,451)  
Change in lease liability (14,107) (14,346)  
Net cash (used in)/provided by operating activities (45,148) 126,777  
CASH FLOWS FROM INVESTING ACTIVITIES:      
Purchase of property, plant and equipment (16,258) (8,006)  
Disposal of property, plant and equipment 11,248  
Investment in associate (35,473)  
Net cash used in investing activities (5,010) (43,479)  
CASH FLOWS FROM FINANCING ACTIVITIES:      
Proceeds from issuance of common shares 9,000  
Advance to director (14,623) (15,846)  
Repayment of hire purchase (2,757)  
Advances to related companies (1,403) (224)  
Net cash used in financing activities (7,026) (18,827)  
Effect of exchange rate changes on cash and cash equivalents 5,915 (16,888)  
Net increase in cash and cash equivalents (51,269) 47,583  
Cash and cash equivalents, beginning of year 1,309,929 1,234,188 $ 1,234,188
CASH AND CASH EQUIVALENTS, END OF YEAR 1,258,660 1,281,771 $ 1,309,929
SUPPLEMENTAL CASH FLOWS INFORMATION      
Cash paid for income taxes 23,675 29,404  
Cash paid for interest paid 541 776  
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVTIES:      
Initial recognition of operating lease right-of-use assets and operating lease obligations upon adoption of ASC Topic 842 73,871  
Initial recognition of the balance payment of finance lease right-of-use asset by finance lease liabilities