|
FY2026
12 months to Mar 31, 2026
|
FY2025
12 months to Mar 31, 2025
|
|
|---|---|---|
| CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Net (loss) income | ||
| Adjustments to reconcile net income to cash used in operating activities: | ||
| Expected credit loss allowance | ||
| Depreciation of property and equipment | ||
| Amortization of intangible assets | ||
| Amortization of operating lease right-of-use asset | ||
| Impairment loss on prepayments | ||
| Impairment of inventories | ||
| Impairment of long-lived assets | ||
| Gain on disposal of a subsidiary | ||
| Share-based compensation | ||
| Changes in assets and liabilities | ||
| Accounts receivable | ||
| Prepayments, deposits and other receivables | ||
| Inventories | ||
| Deferred tax assets | ||
| Accounts payable | ||
| Operating lease liabilities | ||
| Income tax payable | ||
| Accrued expenses and other payables | ||
| Warranty provision | ||
| Contract liabilities | ||
| Prepayments | ||
| Advances to shareholders | ||
| Advances to related parties | ||
| Repayment from related parties | ||
| Advances from related parties | ||
| Net cash used in operating activities | ||
| CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Purchase of property and equipment | ||
| Purchase of intangible assets | ||
| Disposal of a subsidiary | ||
| Net cash used in investing activities | ||
| CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Repayment to long-term loan from related party | ||
| Repayment to long-term other borrowings | ||
| Proceeds from long-term other borrowings | ||
| Proceeds from short-term bank loans | ||
| Repayment of short-term bank loans | ||
| Repayment of long-term bank loans | ||
| Proceeds from long-term bank loans | ||
| Advances from shareholders | ||
| Repayment to Shareholders | ||
| Proceeds from issuance of ordinary shares upon initial public offering, net of underwriting commissions, discounts and other offering costs of $949,205 | ||
| Deferred IPO costs | ||
| Net cash provided by financing activities | ||
| Net increase (decrease) in cash and cash equivalents | ||
| Effect of foreign currency translation on cash and cash equivalents | ||
| Cash and cash equivalents at beginning of year | ||
| Cash and cash equivalents at end of year | ||
| Supplemental cash flow information: | ||
| Income taxes paid | ||
| Interest paid | ||
| Listing fee paid | ||
| Deferred IPO Costs Charged Against Additional Paid-in Capital | ||
| Supplemental disclosure of non-cash activities: | ||
| Operating lease right-of-use asset obtained in exchange for operating lease liability | ||
| Property and equipment acquired under installment financing arrangement secured by the related asset |
Loading...
