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UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
9 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Cash flows from operating activities:    
Net loss $ (959,994) $ (94,678)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation 31,150 28,623
Amortization 3,368 4,298
Non-cash lease expenses 2,186 1,432
Amortization of deferred financing cost 90,903 0
Share issued for services rendered 200,000 0
Change in operating assets and liabilities:    
Accounts receivable (1,516) (155,391)
Inventories (16,561) 4,579
Prepayment for goods (80,788) 0
Deposit, prepayments and other receivables 16,688 3,046
Accrued liabilities and other payables 290,408 (1,092)
Accrued consulting and service fees 300,000 0
Accounts payables 243 0
Net cash used in operating activities (123,913) (209,183)
Cash flows from investing activity:    
Purchase of property and equipment (2,228) 0
Net cash used in investing activity (2,228) 0
Cash flows from financing activity:    
Repayment of lease liabilities (28,928) (30,812)
Advances from related parties 217,764 215,939
Net cash provided by financing activity 188,836 185,127
Foreign currency translation adjustment (622) 2,538
Net change in cash and cash equivalents 62,073 (21,518)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 14,864 42,463
CASH AND CASH EQUIVALENTS, END OF PERIOD 76,937 20,945
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:    
Cash paid for income taxes 0 0
Cash paid for interest $ 0 $ 0