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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 loss $ (1,507,469) $ (1,315,508)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation 35,400 41,621
Amortization 4,499 4,490
Non-cash lease expenses 761 2,678
Amortization of deferred financing expenses 897,799 309,701
Share issued for services rendered 114,000 200,000
Change in operating assets and liabilities:    
Accounts receivable, related party   0
Accounts receivable 19,078 (19,078)
Inventories 17,617
Deposit, prepayments and other receivables 8,821 (56,183)
Accrued liabilities and other payables (14,381) 375,189
Accounts payable 59,212 0
Accrued consulting and service fee 132,000 300,000
Right-of-use assets and lease liabilities (34,509) (41,335)
Net cash (used in) operating activities (284,789) (180,808)
Cash flows from investing activities:    
Purchase of property and equipment 0 (2,216)
Net cash used in investing activities 0 (2,216)
Cash flows from financing activities:    
Advances from related parties 286,341 165,549
Net cash provided by financing activities 286,341 165,549
Foreign currency translation adjustment (4,907) 7,522
Net change in cash and cash equivalents (3,355) (9,953)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 4,911 14,864
CASH AND CASH EQUIVALENTS, END OF YEAR 1,556 4,911
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:    
Cash paid for income taxes 0 0
Cash paid for interest 0 0
Lease obligation and Right-of-use asset $ 0 $ 33,638