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UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
6 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Cash flows from operating activities:    
Net loss $ (450,832) $ (774,037)
Adjustments to reconcile net loss to net cash provided by operating activities:    
Depreciation - Property and equipment 1,293 1,027
Depreciation - Right-of-use assets 19,669 19,630
Amortization 2,247 2,243
Non-cash lease expenses 621 1,573
Amortization of deferred financing cost 201,250 47,153
Share issued for services rendered 0 200,000
Change in operating assets and liabilities:    
Accounts receivable (23,414) (2,889)
Inventories 0 (800)
Deposit, prepayments and other receivables 7,873 (93,674)
Accrued liabilities and other payables (64,325) 240,969
Accounts payables 110,272 3,715
Accrued consulting and service fees 0 300,000
Right-of-use assets and lease liabilities (20,686) (19,065)
Net cash used in operating activities (216,032) (74,155)
Cash flows from investing activity:    
Purchase of property and equipment 0 (2,216)
Net cash used in investing activity 0 (2,216)
Cash flows from financing activity:    
Advances from related parties 216,602 100,399
Net cash provided by financing activity 216,602 100,399
Foreign currency translation adjustment (4,025) 1,485
Net change in cash and cash equivalents (3,455) 25,513
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 4,911 14,864
CASH AND CASH EQUIVALENTS, END OF PERIOD 1,456 40,377
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:    
Cash paid for income taxes 0 0
Cash paid for interest $ 0 $ 0