$MCTA

Charming Medical Ltd

CIK:0002035992|SEC Filings

Consolidated Statements of Operations and Comprehensive (loss) Income - USD ($)	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
REVENUES
TOTAL REVENUES	$ 4,807,713	$ 6,221,751	$ 6,015,375
OPERATING COST AND EXPENSES
Cost of sales of products	35,221	15,514	11,294
Advertising and promotion expenses	803,483	999,354	859,473
Staff Costs and Employee Benefits	1,623,759	1,839,746	1,930,900
Rental and Building Management Expenses	551,442	711,716	848,691
Professional expenses	782,448	173,106	260,224
Depreciation	216,074	263,454	391,704
Bank charges	137,746	210,688	163,710
Consumables	139,831	186,103	159,195
Other general and administrative expenses	546,946	433,132	381,336
TOTAL OPERATING EXPENSES	4,836,950	4,832,813	5,006,527
(LOSS) INCOME FROM OPERATIONS	(29,237)	1,388,938	1,008,848
OTHER INCOME (EXPENSE)
Interest income	72,651	64,136	19,513
Interest expense	(15,799)	(20,874)	(26,051)
Unrealized gain from investments, net	22,621	2,621
Realized gain from investments	12,103
Government subsidies	20,364	15,486	1,398
Other income (expense)	50,763	(15,140)	(214)
TOTAL OTHER INCOME (EXPENSE), NET	162,703	46,229	(5,354)
INCOME BEFORE INCOME TAX	133,466	1,435,167	1,003,494
INCOME TAX EXPENSES	156,114	236,082	181,751
NET (LOSS) INCOME	(22,648)	1,199,085	821,743
Less: Net income attributable to non-controlling interests			(43,932)
Net (loss) income attributable to the shareholders of the Company	(22,648)	1,199,085	777,811
Foreign currency translation adjustment, attributable to
Foreign currency translation adjustment	(11,221)	(3,774)	(3,718)
Non-controlling interests			(348)
TOTAL OTHER COMPREHENSIVE LOSS	(11,221)	(3,774)	(4,066)
TOTAL COMPREHENSIVE (LOSS) INCOME	$ (33,869)	$ 1,195,311	$ 817,677
(LOSS) EARNINGS PER SHARE
(Loss) earnings per share, Basic	$ (0)	$ 0.08	$ 0.05
(Loss) earnings per share, diluted	$ (0)	$ 0.08	$ 0.05
WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES
Weighted average number of ordinary shares, Basic	16,150,055	15,338,000	15,338,000
Weighted average number of ordinary shares, diluted	16,150,055	15,338,000	15,338,000
Beauty, wellness and postpartum services
REVENUES
TOTAL REVENUES	$ 4,508,504	$ 5,967,277	$ 5,813,814
Sales of products
REVENUES
TOTAL REVENUES	163,380	207,766	88,992
Franchise
REVENUES
TOTAL REVENUES	135,829	46,708
Consultancy services
REVENUES
TOTAL REVENUES			$ 112,569

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (22,648)	$ 1,199,085	$ 821,743
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities
Depreciation	216,074	263,454	391,704
Gain on disposal of property and equipment	(11,796)
Non-cash portion of operating lease expenses	(23,882)	(8,266)	(37,446)
Unrealized gain from investments, net	(22,621)	(2,621)
Deferred income taxes	67,983	134,873	62,477
Changes in operating assets and liabilities
Accounts receivable	194,424	(44,287)	(164,976)
Deposits, other receivables and prepayments	(1,453,637)	42,075	(39,266)
Inventories	1,174	1,354	38,181
Trade payables, accruals and other payables	168,838	(204,686)	210,275
Contract liabilities	(415,869)	(1,057,178)	(1,106,517)
Tax payables	86,029	102,085	119,254
Net cash (used in) provided by operating activities	(1,215,931)	425,888	295,429
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(339,560)	(287,527)	(210,598)
Proceeds from disposal of property and equipment	30,498
Investment in certificates of deposit	1,441,099	(1,441,099)
Investment in funds	(1,300,000)
Investment in trading securities	(11,052)	(500,832)
Net cash used in investing activities	(179,015)	(2,229,458)	(210,598)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of offering costs related to IPO	(1,176,763)	(545,518)	(26,834)
Proceeds from issuance of shares pursuant to IPO from underwriters	6,533,660
Proceeds from finance lease		205,866	38,341
Repayment for finance lease	(113,833)	(26,154)	(5,311)
Repayment for bank borrowings	(128,427)	(130,783)	(148,881)
Advance from a director	671,606	1,202,010	1,536,906
Repayment to a director	(875,130)	(184,118)	(1,294,076)
Proceeds from settlement of subscription receivables	381,043
Net cash provided by financing activities	5,292,156	521,303	100,145
NET CHANGE IN CASH AND CASH EQUIVALENTS	3,897,210	(1,282,267)	184,976
NET OF EXCHANGE RATE CHANGES	(14,708)	(4,617)	(10,513)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	816,771	2,103,655	1,929,192
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	4,699,273	816,771	2,103,655
SUPPLEMENTARY CASH FLOW INFORMATION:
Interest received	72,651	64,136	19,513
Interest paid	(15,799)	(20,874)	(26,051)
NON-CASH FINANCING ACTIVITIES:
Initial recognition of lease obligations related to right-of-use assets	595,664	780,943
Acquisition of non-controlling interests		66,629
Dividend declared to offset with amount due from a director			$ 694,922

Consolidated Balance Sheets - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Current assets:
Cash and cash equivalents	$ 4,699,273	$ 816,771
Certificates of deposit		1,441,099
Investment in funds	1,326,000
Trading securities	511,126	503,453
Accounts receivable, net	201,477	395,901
Deposits, prepayments and other receivables, net	1,411,098	183,190
Inventories, net	25,623	26,797
Total current assets	8,174,597	3,367,211
Non-current assets:
Property and equipment, net	606,901	500,053
Right-of-use assets, net	724,119	710,542
Deposits and prepayments	354,019	128,290
Deferred tax asset, net	9,031	77,293
Deferred offering costs		572,352
Total non-current assets	1,694,070	1,988,530
TOTAL ASSETS	9,868,667	5,355,741
Current liabilities:
Trade payables, accruals and other payables	415,302	246,464
Contract liabilities	3,047,584	3,463,453
Bank borrowings	185,799	314,226
Operating lease liabilities	366,660	474,739
Finance lease liabilities		13,641
Tax payables	307,368	221,339
Amount due to a director	9,435	214,603
Total current liabilities	4,332,148	4,948,465
Non-current liabilities:
Operating lease liabilities	355,557	257,841
Finance lease liabilities		100,192
Total non-current liabilities	355,557	358,033
TOTAL LIABILITIES	4,687,705	5,306,498
Commitments and contingencies (Note 15)
Shareholders' equity
Additional paid-in capital	5,097,241	312,880
Subscription receivables		(381,043)
Retained earnings	96,793	119,441
Accumulated other comprehensive loss	(14,790)	(3,569)
Total shareholders’ equity	5,180,962	49,243
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	9,868,667	5,355,741
Class A Ordinary Shares
Shareholders' equity
Ordinary shares, value	1,518	1,334
Class B Ordinary Shares
Shareholders' equity
Ordinary shares, value	$ 200	$ 200