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UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
9 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Cash flows from operating activities:    
Net loss $ (580,680) $ (959,994)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation - Property and equipment 1,941 1,674
Depreciation - Right-of-use assets 29,526 29,476
Amortization 3,373 3,368
Non-cash accretion of lease liability 747 2,186
Amortization of deferred financing cost 301,875 90,903
Share issued for services rendered 0 200,000
Change in operating assets and liabilities:    
Accounts receivable 15,443 (1,516)
Inventories 0 (16,561)
Prepayment for goods 0 (80,788)
Deposit, prepayments and other receivables 8,594 16,688
Accrued liabilities and other payables (82,540) 290,408
Accounts payable 102,698 243
Accrued consulting and service fees 0 300,000
Right-of-use assets and lease liabilities (20,702) 0
Net cash used in operating activities (219,725) (123,913)
Cash flows from investing activity:    
Purchase of property and equipment 0 (2,228)
Net cash used in investing activity 0 (2,228)
Cash flows from financing activities:    
Repayment of lease liabilities 0 (28,928)
Advances from related parties 236,308 217,764
Net cash provided by financing activities 236,308 188,836
Foreign currency translation adjustment (19,465) (622)
Net change in cash and cash equivalents (2,882) 62,073
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 4,911 14,864
CASH AND CASH EQUIVALENTS, END OF PERIOD 2,029 76,937
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:    
Cash paid for income taxes 0 0
Cash paid for interest $ 0 $ 0