v3.26.1

Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Cash Flows From Operating Activities:
Net loss	$ (226,708)	$ (330,985)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	8,736	11,492
Impairment of property and equipment		3,799
Loss (gain) on sale of property and equipment	1,795	(389)
Loss on disposal of intangible assets	2,550
Share-based compensation	2,000	100,000
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	16,876	28,527
Contract liabilities		(1,044)
Deferred rent		(2,468)
Sales tax payable		41
Net cash used in operating activities	(194,751)	(191,027)
Cash Flows From Investing Activities:
Purchases of property and equipment		(3,869)
Proceeds from sale of property and equipment	36,206	3,300
Purchases of intangible assets	(2,357)	(5,116)
Net cash used in investing activities	33,849	(5,685)
Cash Flows From Financing Activities:
Proceeds from issuance of common shares	108,500	15,500
Proceeds from related party advances	105,384	170,505
Repayments of related party advances	(9,983)
Proceeds from subscription receivable		500
Net cash provided by financing activities	203,901	186,505
Net increase (decrease) in cash	42,999	(10,207)
Cash at beginning of year	450	10,657
Cash at end of year	43,449	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

The amount of common shares issued to reduce advances payable to related party.

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MEDICAL EXERCISE INC. 10-K