v3.26.1
Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES      
Net (loss) income $ (10,315,204) $ (1,461,116) $ 783,438
Depreciation of property and equipment 147,976 5,369 4,679
Amortization of operating lease right-of-use assets 101,382 58,008 39,893
Provision for allowance for expected credit losses 1,980 35,354 6,333
Share-based compensation 7,928,000
Impairment losses 137,593
Changes in assets and liabilities:      
Accounts receivable, net 463,580 142,273 (447,366)
Contract assets, net 239,486 (376,843) (159,114)
Contract cost (136,012)
Prepayments 221,615 (911,275) (4,384)
Deposits and other current assets, net (32,728) (66,743) 1,461
Accounts payable 158,025 (19,856) 303,068
Contract liabilities 35,058 (16,040) (8,582)
Accrued liabilities and other payables 169,433 (67,982) 173,103
Operating lease liabilities (100,741) (50,790) (39,893)
Receipts in advance 23,591
Income tax payable (243,765) 103,835
Prepaid income tax 110,418 (110,570)
Deferred tax assets, net (11,846) (174,620)
Net cash (used in) provided by operating activities (858,394) (3,258,596) 756,471
CASH FLOWS FROM INVESTING ACTIVITIES      
Purchase of property and equipment (205,054) (7,227) (8,225)
Investment (2,500,000)
Short term loan to third party (384,430) (128,320)
Short term loans to related parties (897,000) (821,250)
Repayment of short-term loans from third parties 256,286
Repayment of short-term loans from related parties 1,153,287 821,250
Net cash used in investing activities (2,576,911) (135,547) (8,225)
NET CASH FLOWS FROM FINANCING ACTIVITIES      
Net proceeds from issue of shares 6,048,042
Proceeds from bank loan 1,156,827
Repayment of bank loan (103,786) (92,261)
Capital injection by shareholders 4,000
Repayment to shareholders (4,855) (250,392)
Deferred initial public offering costs 480,358 (478,423)
Net cash (used in) provided by financing activities (103,786) 7,588,111 (724,815)
Net (decrease) increase in cash and cash equivalents (3,539,091) 4,193,968 23,431
Effect of foreign currency translation on cash and cash equivalents (17,008) 8,951 956
Cash and cash equivalents, beginning of year 4,520,241 317,322 292,935
Cash and cash equivalents, end of year 964,142 4,520,241 317,322
Supplementary cash flow information:      
Income taxes paid 31,215 354,335 25,096
Income taxes refund 124,861
Interest paid 29,391 34,266
Interest received 23,787 11,036 110
Interest received – related parties 23,090 12,313
Supplemental non-cash information:      
Operating lease right-of-use assets obtained in exchange for operating lease liabilities $ 40,127 $ 194,214 $ 82,066