v3.25.2

Statements of Cash Flows - USD ($)	6 Months Ended	12 Months Ended
Statements of Cash Flows - USD ($)	Mar. 31, 2024	Mar. 31, 2025
Cash Flows From Operating Activities:
Net loss	$ (148,014)	$ (330,985)
Adjustments to reconcile net loss to net cash used in
Depreciation and amortization	2,205	11,492
Impairment of property and equipment	47,772	3,799
Gain on sale of property and equipment		(389)
Share-based compensation		100,000
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	17,831	28,527
Contract liabilities	6,973	(1,044)
Deferred rent	2,468	(2,468)
Sales tax payable	684	41
Net cash used in operating activities	(70,081)	(191,027)
Cash Flows From Investing Activities:
Purchases of property and equipment	(14,255)	(3,869)
Proceeds from sale of property and equipment		3,300
Purchases of intangible assets	(1,950)	(5,116)
Net cash used in investing activities	(16,205)	(5,685)
Cash Flows From Financing Activities:
Proceeds from issuance of common shares	35,700	15,500
Proceeds from related party advances	65,308	170,505
Repayments of related party advances	(4,065)
Proceeds from subscription receivable		500
Net cash provided by financing activities	96,943	186,505
Net increase (decrease) in cash	10,657	(10,207)
Cash at beginning of year		10,657
Cash at end of year	10,657	450
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest
Cash paid for taxes
Supplemental Disclosure of Non-Cash Investing and Financing Activities:
Common shares issued to reduce advances payable to related party		200,000
Common shares issued to founders for equipment	60,000
Property and equipment acquired by payment made by related party	$ 47,800

The amount of common shares issued to founders for equipment.

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MEDICAL EXERCISE INC. 10-K