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FY2026
12 months to Mar 31, 2026
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FY2025
12 months to Mar 31, 2025
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|---|---|---|
| CASH FLOWS FROM OPERATING ACTIVITIES: | ||
| Net (loss) income | ||
| Adjustments to reconcile net (loss) income to net cash used in operating activities: | ||
| Depreciation of property and equipment | ||
| Amortization of intangible assets | ||
| Amortization of right of use assets- operating leases | ||
| Amortization of right of use assets- finance leases | ||
| (Recovery from) provision for credit loss and doubtful accounts | ||
| Amortization of debt discount and debt issuance cost | ||
| Provision for (recovery from) credit loss and doubtful accounts | ||
| Loss from disposal of property and equipment | ||
| Loss from disposal of finance leases | ||
| Deferred taxes benefit | ||
| Change in fair value of contingent consideration for acquisition | ||
| Change in fair value of convertible notes and derivative liabilities | ||
| Change in fair value of convertible notes, derivative asset and derivative liabilities | ||
| Change in fair value of investment in convertible notes | ||
| Share-based compensation | ||
| Change in operating assets and liabilities | ||
| Accounts receivables | ||
| Inventories | ||
| Indefinite-lived intangible assets | ||
| Other receivable and other current assets | ||
| Amount due from related parties | ||
| Prepayments | ||
| Prepayments, a related party | ||
| Accounts payable | ||
| Accounts payable, a related party | ||
| Contract liabilities | ||
| Other payables and accrued liabilities | ||
| Operating Lease Liabilities | ||
| Income tax payables | ||
| Net cash (used in) provided by operating activities | ||
| CASH FLOWS FROM INVESTING ACTIVITIES: | ||
| Purchases of equipment | ||
| Cash paid for contingent consideration for acquisition | ||
| Cash paid in business combination, net of cash acquired | ||
| Loan to third party | ||
| Repayment from third party | ||
| Cash paid in connection with long term investment payable | ||
| Net cash used in investing activities | ||
| CASH FLOWS FROM FINANCING ACTIVITIES: | ||
| Proceed from share subscription | ||
| Proceeds from sale of controlling interest in subsidiaries | ||
| Proceeds from bank loans | ||
| Repayments to bank loans | ||
| Proceeds from convertible notes | ||
| Payments of debt issuance cost | ||
| Loan from related parties | ||
| Repayments to related parties | ||
| Principal payments of finance lease liabilities | ||
| Proceeds from reverse recapitalization, net of payments of transaction costs | ||
| Cash paid in acquiring additional controlling interest in subsidiaries | ||
| Payments of deferred merger costs | ||
| Net cash provided by financing activities | ||
| EFFECT OF EXCHANGE RATE ON CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH | ||
| INCREASE IN CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH | ||
| CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH, beginning of the year | ||
| CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH, end of the year | ||
| SUPPLEMENTAL CASH FLOWS INFORMATION | ||
| Income taxes paid | ||
| Interest paid | ||
| SUPPLEMENTAL NON-CASH FLOWS INFORMATION | ||
| Right-of-use assets in exchange for operating lease liabilities | ||
| Disposal of operating lease right-of-use asset | ||
| Disposal of finance lease right-of-use asset | ||
| Recognition of non-controlling interest from acquisition of subsidiaries | ||
| Reclassification of redeemable ordinary shares from mezzanine to permanent equity | ||
| Recognition of derivative asset from acquisition of additional controlling interest of subsidiaries | ||
| Recognition of derivative liability from convertible notes’ conversion feature | ||
| Acquisition of additional interest in a subsidiary through recognition of payable | ||
| Shares issuance for partial settlement of contingent consideration for acquisition | ||
| Issuance of ordinary shares upon conversion of convertible notes | ||
| Issuance of ordinary share upon the reverse recapitalization | ||
| Recognition of incremental fair value of warrants upon the reverse recapitalization | ||
| Reclassification of deferred merger costs to additional paid-in capital | ||
| Contingent investment consideration payable | ||
| Cash and cash equivalents | ||
| Restricted cash |
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