$VAI Cashflow Statement | Understand Stock

$VAI

$2.32 +$0.07 (3.11%) Close

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Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Statements of Cash Flows

In USD, except per-share amounts

	FY2026 12 months to Mar 31, 2026	FY2025 12 months to Mar 31, 2025	FY2024 12 months to Mar 31, 2024	FY2023 12 months to Mar 31, 2023	FY2022 12 months to Mar 31, 2022
Cash Flows from Operating Activities:
Net loss
Net loss from discontinued operations
Net loss from continuing operations
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Issuance cost incurred for issuing series A convertible preferred stock
Depreciation of property and equipment
Stock compensation expense
Amortization of right-of-use assets
Amortization of intangible assets
Provision for credit losses
Impairments of inventories
Impairments of long-lived assets and goodwill
Gain on disposal of equipment
Gain from lease modification
Deferred tax benefit
Gain from deconsolidation
Excess of warrant fair value over offering proceeds
Offering costs allocable to derivative liabilities
Gain from debt forgiveness
Gain from voluntary waiver of compensation by related parties
Loss from lease modification or termination
Loss from termination of automobiles purchase
Change in fair value of derivative liabilities

Change in operating assets and liabilities
Accounts receivable
Accounts receivable, a related party
Inventories
Finance lease receivables
Prepayments, other receivables and other assets
Prepayment - a related party
Due from related parties
Accounts payable
Advances from customers
Income tax payable
Accrued expenses and other liabilities
Due to related parties
Operating lease liabilities
Operating lease liabilities, related parties
Net Cash (Used in) Provided by Operating Activities from Continuing Operations
Net Cash (Used in) Provided by Operating Activities from Discontinued Operations
Net Cash (Used in) Provided by Operating Activities
Cash Flows from Investing Activities:
Purchases of property and equipment
Cash received from disposal of property and equipment
Purchases of intangible assets
Cash released upon termination of a VIE
Cash acquired from XXTX, net of cash paid to XXTX
Cash released upon disposal of subsidiaries
Loan to a related party
Net Cash (Used in) Provided by Investing Activities from Continuing Operations
Net Cash Used in Investing Activities from Discontinued Operations
Net Cash Used in Investing Activities

Cash Flows from Financing Activities:
Net proceeds from issuance of common stock in registered direct offering
Net proceeds from issuance of common stock and warrants in an underwritten public offering
Net proceeds from issuance of common stock upon warrants exercised
Net proceeds from issuance of series A convertible preferred stock and warrants in a private placement offering
Net proceeds from exercise of underwriters' over-allotment option
Borrowings from a financial institution
Repayments from related parties and affiliates
Net proceeds from exercise of November 2021 Private Placement Warrants
Net proceeds from registered direct offering of common stock and pre-funded warrants, and concurrent private placement of warrants
Borrowings from related parties
Repayments of current borrowings from a financial institution
Repayments to related parties and affiliates
Principal payments of finance lease liabilities
Repayments to related parties
Net Cash Provided by (Used in) Financing Activities from Continuing Operations
Net Cash Provided by (Used in) Financing Activities from Discontinued Operations
Net Cash Provided by (Used in) Financing Activities

Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash, cash equivalents and restricted cash
Net increase in cash, cash equivalents and restricted cash
Cash and cash equivalents, beginning of the year
Cash, cash equivalents and restricted cash, beginning of the year
Cash, cash equivalents and restricted cash, end of the year
Less: Cash, cash equivalents and restricted cash from discontinued operations
Cash from continuing operations, end of year
Cash paid for interest expense
Cash paid for income tax
Non-cash Transaction in Investing and Financing Activities
Recognition of other receivables from Jinkailong upon deconsolidation
Settlement of accounts payable by a related party
Recognition of right-of-use assets and lease liabilities
Recognition of right-of-use assets and lease liabilities, related parties
Acquisition of equipment through prepayment and financing lease receivables offset
Allocation of fair value of derivative liabilities for issuance of common stock
Allocation of fair value of derivative liabilities to additional paid in capital upon warrants exercised
Acquisition of XXTX with payables
Acquisition of XXTX'S minority interest with issuance of common stock at fair value
Termination of right-of use assets and lease liabilities
Recognition of right-of-use assets and lease liabilities, a related party
Modification of right-of use assets and lease liabilities
Termination of right-of use assets and lease liabilities, related parties
Cashless exercise of November 2021 Investor warrants into common stock

Cash, cash equivalent, end of the year
Restricted cash, end of the year
Cash, cash equivalent, beginning of the year
Restricted cash, beginning of the year
Offset of loans due from a related party against accrued salary payable
Cash from continuing operations, end of the year
Restricted Cashfrom Continuing Operations
Cash and cash equivalent from discontinued operations, end of the year
Cash from continuing operations, beginning of the year
Cash and cash equivalent from discontinued operations, beginning of the year
Cash Cash Equivalent From Discontinued Operations
Restricted cash from discontinued operations, beginning of the year

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