UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 6-K
REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO
RULE 13a-16 OR 15d-16 UNDER THE
SECURITIES EXCHANGE ACT OF 1934
For the month of January 2024
Commission File Number: 001-38245
Akso Health Group
(Translation of registrant’s name
into English)
Room 8201-4-4(A), 2nd Floor, Qiantongyuan
Building,
No. 44, Moscow Road, Qianwan Bonded
Port Area,
Qingdao Pilot Free Trade Zone, China (Shandong)
Tel: +86 152 1005 4919
(Address of principal executive office)
Indicate by check mark whether the registrant
files or will file annual reports under cover of Form 20-F or Form 40-F.
Form 20-F ☒ Form 40-F ☐
Interim Financial Statements
Akso Health Group (formerly known as
Xiaobai Maimai Inc.) is furnishing this Form 6-K to provide six-month interim financial statements and incorporate such financial
statements into the Company’s registration statements referenced below.
This Form 6-K is hereby incorporated
by reference into the registration statements of the Company (the “Company”) on Form S-8 (Registration No. 333-223951)
and on Form F-3s, as amended (Registration Nos. No. 333-250020 and 333-252434), to the extent not superseded by documents or
reports subsequently filed or furnished by the Company under the Securities Act of 1933, as amended, or the Securities Exchange Act of
1934, as amended.
Financial Statements and Exhibits.
Exhibits.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Dated:
January 3, 2024 |
Akso Health Group |
|
|
|
By: |
/s/ Yilin Wang |
|
|
Name: |
Yilin Wang |
|
|
Title: |
Chief Executive Officer |
2
Exhibit 99.1
AKSO HEALTH GROUP AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS
(Expressed in U.S. dollars,
except for shares)
| |
| | |
As of | | |
As of | |
| |
| | |
September 30, | | |
March 31, | |
| |
Notes | | |
2023 | | |
2023 | |
| |
| | |
USD | | |
USD | |
ASSETS | |
| | |
| | |
| |
| |
| | |
| | |
| |
CURRENT ASSETS: | |
| | |
| | |
| |
Cash and cash equivalents | |
| | | |
$ | 9,211,639 | | |
$ | 7,924,468 | |
Accounts receivable, net | |
| 4 | | |
| 5,827,917 | | |
| 7,696,983 | |
Prepayments and other assets | |
| 5 | | |
| 613,723 | | |
| 272,129 | |
Inventories | |
| 6 | | |
| 1,227,339 | | |
| 1,686,449 | |
Current assets held for sale - discontinued operation | |
| 3 | | |
| — | | |
| 1,351,352 | |
Loan receivable - current | |
| 7 | | |
| — | | |
| 1,528,918 | |
TOTAL CURRENT ASSETS | |
| | | |
| 16,880,618 | | |
| 20,460,299 | |
TOTAL ASSETS | |
| | | |
$ | 16,880,618 | | |
$ | 20,460,299 | |
| |
| | | |
| | | |
| | |
LIABILITIES AND SHAREHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
CURRENT LIABILITIES: | |
| | | |
| | | |
| | |
Accrued expenses and other current liabilities | |
| 9 | | |
| 1,004,151 | | |
| 938,767 | |
Short-term loan-third parties | |
| 10 | | |
| 350,000 | | |
| — | |
Contract liabilities | |
| | | |
| 415,020 | | |
| 194,376 | |
Taxes payable | |
| 12 | | |
| 93,822 | | |
| 96,005 | |
Amount due to related parties | |
| 10 | | |
| 9,686,152 | | |
| 9,686,152 | |
Current liabilities held for sale - discontinued operation | |
| 3 | | |
| — | | |
| 705,483 | |
TOTAL CURRENT LIABILITIES | |
| | | |
| 11,549,145 | | |
| 11,620,783 | |
TOTAL LIABILITIES | |
| | | |
| 11,549,145 | | |
| 11,620,783 | |
| |
| | | |
| | | |
| | |
COMMITMENTS AND CONTINGENCIES | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | |
SHAREHOLDERS’ EQUITY: | |
| | | |
| | | |
| | |
Ordinary share ($0.0001 par value, 500,000,000 shares authorized, 69,763,933 and 69,763,933 shares issued, 68,598,050 and 68,598,050 shares outstanding as of September 30, 2023 and March 31, 2023, respectively) | |
| 17 | | |
| 6,977 | | |
| 6,977 | |
Additional paid-in capital | |
| | | |
| 71,021,898 | | |
| 71,021,898 | |
Treasury stock (1,165,883 shares as of September 30, 2023 and March 31, 2023, respectively) | |
| | | |
| (3,988,370 | ) | |
| (3,988,370 | ) |
Accumulated deficit | |
| | | |
| (57,925,257 | ) | |
| (54,467,600 | ) |
Accumulated other comprehensive loss | |
| | | |
| (3,891,840 | ) | |
| (3,847,601 | ) |
TOTAL SHAREHOLDERS’ EQUITY | |
| | | |
| 5,223,408 | | |
| 8,725,304 | |
Non-controlling interest | |
| 2 | | |
| 108,065 | | |
| 114,212 | |
TOTAL EQUITY | |
| | | |
| 5,331,473 | | |
| 8,839,516 | |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY | |
| | | |
$ | 16,880,618 | | |
$ | 20,460,299 | |
See notes to the unaudited
condensed consolidated financial statements
AKSO HEALTH GROUP AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS
OF OPERATIONS AND COMPREHENSIVE (LOSS)
(Expressed in U.S. dollars,
except for shares)
| |
For the Six Months Ended September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
REVENUES | |
| | |
| |
Sale of medical devices | |
$ | 894,768 | | |
$ | 11,858,313 | |
Tax and surcharges | |
| (1,185 | ) | |
| (1,231 | ) |
Net Revenues | |
| 893,583 | | |
| 11,857,082 | |
| |
| | | |
| | |
Cost of goods sold | |
| 854,753 | | |
| 10,731,201 | |
| |
| | | |
| | |
Gross Profit | |
| 38,830 | | |
| 1,125,881 | |
| |
| | | |
| | |
OPERATING EXPENSE | |
| | | |
| | |
Sales and marketing | |
| — | | |
| 100,255 | |
General and administrative | |
| 2,354,678 | | |
| 1,245,786 | |
Total Operating Expenses | |
| 2,354,678 | | |
| 1,346,041 | |
| |
| | | |
| | |
LOSS FROM CONTINUING OPERATIONS | |
| (2,315,848 | ) | |
| (220,160 | ) |
| |
| | | |
| | |
OTHER INCOME (EXPENSE) | |
| | | |
| | |
Other income | |
| 9,508 | | |
| 384,148 | |
Other expense | |
| (85,759 | ) | |
| (233,345 | ) |
Exchange (loss) gain | |
| (646,569 | ) | |
| 1,727,968 | |
Total Other (Expense) Income, net | |
| (722,820 | ) | |
| 1,878,771 | |
| |
| | | |
| | |
(LOSS) INCOME FROM CONTINUING OPERATION BEFORE INCOME TAXES | |
| (3,038,668 | ) | |
| 1,658,611 | |
| |
| | | |
| | |
PROVISION FOR INCOME TAXES | |
| 24,869 | | |
| 11,746 | |
| |
| | | |
| | |
NET (LOSS) INCOME FROM CONTINUING OPERATION | |
| (3,063,537 | ) | |
| 1,646,865 | |
Net loss from discontinued operations, net of income taxes | |
| (3,905 | ) | |
| (820,429 | ) |
Loss from disposal of discontinued operations, net of income taxes | |
| (389,576 | ) | |
| — | |
Total loss from discontinued operations | |
| (393,481 | ) | |
| (820,429 | ) |
NET (LOSS) INCOME | |
| (3,457,018 | ) | |
| 826,436 | |
Less: net income attributable to non-controlling interest | |
| 639 | | |
| 16,098 | |
NET (LOSS) INCOME ATTRIBUTABLE TO AKSO’S SHAREHOLDERS | |
| (3,457,657 | ) | |
| 810,338 | |
| |
| | | |
| | |
NET
(LOSS) INCOME | |
| (3,457,018 | ) | |
| 826,436 | |
OTHER COMPREHENSIVE (LOSS) INCOME | |
| | | |
| | |
Foreign currency translation adjustment | |
| (51,025 | ) | |
| (3,181,964 | ) |
| |
| | | |
| | |
COMPREHENSIVE (LOSS) | |
| (3,508,043 | ) | |
| (2,355,528 | ) |
Less: comprehensive (loss) income
attributable to non-controlling interest | |
| (6,147 | ) | |
| 15,233 | |
COMPREHENSIVE LOSS ATTRIBUTABLE TO AKSO’S SHAREHOLDERS | |
$ | (3,501,896 | ) | |
$ | (2,370,761 | ) |
| |
| | | |
| | |
Net income (loss) per share | |
| | | |
| | |
Basic | |
$ | (0.05 | ) | |
$ | 0.01 | |
Diluted | |
$ | (0.05 | ) | |
$ | 0.01 | |
| |
| | | |
| | |
Weighted average shares | |
| | | |
| | |
Basic | |
| 68,598,050 | | |
| 68,598,050 | |
Diluted | |
| 68,598,050 | | |
| 68,598,050 | |
See notes to the unaudited
condensed consolidated financial statements
AKSO HEALTH GROUP AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS
OF CHANGES IN SHAREHOLDERS’ EQUITY (DEFICIT)
(Expressed in U.S. dollars,
except share data)
| |
| | |
| | |
| | |
| | |
| | |
| | |
Accumulated | | |
| | |
| |
| |
| | |
| | |
| | |
| | |
| | |
| | |
Other | | |
| | |
| |
| |
Ordinary Shares | | |
Additional | | |
Treasury stock | | |
Retained | | |
Comprehensive | | |
Non- | | |
| |
| |
Number of | | |
| | |
Paid-in | | |
Number of | | |
| | |
Earnings | | |
income(loss) | | |
controlling | | |
| |
| |
Shares | | |
Amount | | |
Capital | | |
Shares | | |
Amount | | |
(Deficit) | | |
(Loss) | | |
interest | | |
Total | |
| |
| | |
USD | | |
USD | | |
| | |
USD | | |
USD | | |
USD | | |
USD | | |
USD | |
April 1, 2022 | |
| 69,763,933 | | |
$ | 6,977 | | |
$ | 71,021,898 | | |
| (1,165,883 | ) | |
$ | (3,988,370 | ) | |
$ | (53,107,676 | | |
$ | (1,649,223 | ) | |
$ | 1,976 | | |
$ | 12,285,582 | |
Net income for the period | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| 810,338 | | |
| — | | |
| 16,098 | | |
| 826,436 | |
Foreign currency translation adjustment | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (3,181,099 | ) | |
| (865 | ) | |
| (3,181,964 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
September 30, 2022 | |
| 69,763,933 | | |
$ | 6,977 | | |
$ | 71,021,898 | | |
| (1,165,883 | ) | |
$ | (3,988,370 | ) | |
$ | (52,297,338 | ) | |
$ | (4,830,322 | ) | |
$ | 17,209 | | |
$ | 9,930,054 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
April 1, 2023 | |
| 69,763,933 | | |
$ | 6,977 | | |
$ | 71,021,898 | | |
| (1,165,883 | ) | |
$ | (3,988,370 | ) | |
$ | (54,467,600 | ) | |
$ | (3,847,601 | ) | |
$ | 114,212 | | |
$ | 8,839,516 | |
Net (loss) income for the period | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (3,457,657 | ) | |
| — | | |
| 639 | | |
| (3,457,018 | ) |
Foreign currency translation adjustment | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (44,239 | ) | |
| (6,786 | ) | |
| (51,025 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
September 30, 2023 | |
| 69,763,933 | | |
$ | 6,977 | | |
$ | 71,021,898 | | |
| (1,165,883 | ) | |
$ | (3,988,370 | ) | |
$ | (57,925,257 | ) | |
$ | (3,891,840 | ) | |
$ | 108,065 | | |
$ | 5,331,473 | |
See notes to the unaudited
condensed consolidated financial statements
AKSO HEALTH GROUP AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS
OF CASH FLOWS
(Expressed in U.S. dollars,
except share data)
| |
For the Six Months Ended September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
CASH FLOWS FROM OPERATING ACTIVITIES: | |
| | |
| |
Net income (loss) from continuing operation | |
$ | (3,063,537 | ) | |
$ | 1,646,865 | |
Adjustments to reconcile net (loss) to net cash provided by (used in) operating activities: | |
| | | |
| | |
Loss from disposal of discontinued operations | |
| 389,576 | | |
| — | |
Provision for doubtful accounts | |
| 1,541,880 | | |
| — | |
Accounts receivable | |
| 327,186 | | |
| (7,914,232 | ) |
Prepayments and other assets | |
| (341,594 | ) | |
| (205,374 | ) |
Inventories | |
| 459,110 | | |
| 6,896,267 | |
Accrued expenses and other current liabilities | |
| 65,384 | | |
| 212,732 | |
Contract liabilities | |
| 220,644 | | |
| — | |
Taxes payable | |
| (2,183 | ) | |
| (95,754 | ) |
)Net cash (used in) provided by continuing operations | |
| (403,534 | ) | |
| 540,504 | |
Net cash provided by (used in) discontinued operations | |
| 645,869 | | |
| (1,874,620 | ) |
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES | |
| 242,335 | | |
| (1,334,116 | ) |
| |
| | | |
| | |
CASH FLOWS FROM INVESTING ACTIVITIES: | |
| | | |
| | |
Cash received from loan repayments | |
| 1,528,918 | | |
| 20,000,000 | |
Net cash provided by continuing operations | |
| 1,528,918 | | |
| 20,000,000 | |
Net cash provided by discontinued operations | |
| — | | |
| — | |
NET CASH PROVIDED BY INVESTING ACTIVITIES | |
| 1,528,918 | | |
| 20,000,000 | |
| |
| | | |
| | |
CASH FLOWS FROM FINANCING ACTIVITIES: | |
| | | |
| | |
Repayments of loans due to related parties | |
| — | | |
| (27,513,849 | ) |
Loan from third parties | |
| 350,000 | | |
| — | |
Net cash provided by (used in) continuing operations | |
| 350,000 | | |
| (27,513,849 | ) |
Net cash provided by (used in) discontinued operations | |
| — | | |
| — | |
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES | |
| 350,000 | | |
| (27,513,849 | ) |
| |
| | | |
| | |
EFFECT OF EXCHANGE RATE CHANGE ON CASH | |
| 185,605 | | |
| (3,086,796 | ) |
| |
| | | |
| | |
NET INCREASE(DECREASE) IN CASH | |
| 2,306,858 | | |
| (11,934,761 | ) |
| |
| | | |
| | |
CASH AND CASH EQUIVALENTS - beginning of period | |
| 7,924,468 | | |
| 21,925,322 | |
CASH AND CASH EQUIVALENTS - end of period | |
$ | 10,231,326 | | |
$ | 9,990,561 | |
Less: cash and cash equivalents of discontinued operations at end of period | |
| 1,019,687 | | |
| 1,387,425 | |
Cash and cash equivalents of continuing operations, at end of period | |
| 9,211,639 | | |
| 8,603,136 | |
See notes to the unaudited
condensed consolidated financial statements
AKSO HEALTH GROUP AND SUBSIDIARIES
NOTES TO THE UNAUDITED CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS
Note 1 – BUSINESS DESCRIPTION
Organization and description of business
Akso Health Group, formerly
known as Xiaobai Maimai Inc., is a limited company incorporated under the laws of the Cayman Islands on April 25, 2016. Akso Health Group
(“Akso Health”), its subsidiaries, and consolidated variable interest entities (“VIEs”) (collectively the “Company”),
previously operated an online Peer to Peer (“P2P”) marketplace business and micro-lending business in the People’s Republic
of China (the “PRC”). Since May 2019, the Company has ceased to issue new loans through its micro-lending business and since
October 2019, the Company has ceased to conduct its P2P business. On December 30, 2020, the Company completed the disposition transaction
of its P2P business.
In May 2020, the Company
launched its social e-commerce platform to offer high-quality and affordable branded products through collaboration with online and offline
merchants. In addition, the Company is in the process of developing a new business as a cancer therapy and radiotherapy oncology service
provider with operations in the U.S. The Company plans to open 2 vaccine research centers and 100 radiation oncology centers to be located
on the east coast serving cancer patients in need of varying stages of treatment, including specialized radiation therapy centers for
radiotherapy (RT), personalized consultation, conventional treatment planning, and other cancer related treatment services. On December
3, 2021, the shareholders approved the Company’s plan to change its name to “Akso Health Group”. In January 2022, three
centers were established in US and the Company started its business of sales of medical devices in US market. In April 2022, the Company
started its sales of medical devices in China market through its subsidiary Qingdao Akso Health Management Co., Ltd. In May 2023, the
Company disposed its social E-commerce business and would focus on healthcare business in the future.
As of September 30, 2023,
the Company’s principal subsidiaries are as follows:
| |
Date of | |
| |
| |
|
| |
incorporation / | |
Place of | |
Percentage of | |
|
| |
acquisition | |
incorporation | |
legal ownership | |
Principal activities |
Wholly owned subsidiaries | |
| |
| |
| |
|
We Health Limited (“We Health”) | |
July 8, 2021 | |
New York | |
100% | |
Investment holding |
We Healthy Limited (“We Healthy”) | |
December 15, 2021 | |
Hong Kong | |
51% | |
Investment holding |
Akso Remote Medical Consultation Center Inc. (“Akso Remote Medical”) | |
January 3, 2022 | |
Wyoming | |
100% | |
Provision of health treatment services |
Akso Online MediTech Co., Ltd.(“Akso Online MediTech”) | |
January 4, 2022 | |
Wyoming | |
100% | |
Sales of medical devices |
Akso First Health Treatment Center Inc. (“Akso First Health”) | |
January 4, 2022 | |
Massachusetts | |
100% | |
Provision of health treatment services |
Qindao Akso Health Management Co., Limited (“Qingdao Akso”) | |
January 26, 2022 | |
PRC | |
51% | |
Provision of health treatment services |
Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation
The accompanying unaudited
interim condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the Securities and Exchange
Commission (“SEC”), regarding financial reporting, and include all normal and recurring adjustments that management of the
Company considers necessary for a fair presentation of its financial position and operating results. The results of operations for the
six months ended September 30, 2023 are not necessarily indicative of results to be expected for any other interim period or for the full year
of 2023. Certain prior year balances in the consolidated statements of operations and comprehensive (loss) and cash flows have been reclassified
to the current year’s presentation.
All consolidated financial
statements and notes to the consolidated financial statements are presented in United States dollars (“US Dollar” or “US$”
or “$”).
Basis of consolidation
The accompanying
unaudited condensed consolidated financial statements include the financial statements of the Company, its subsidiaries, its
consolidated VIEs and VIE’s subsidiaries for which the Company is the primary beneficiary. All inter-company transactions and
balances have been eliminated upon consolidation.
Due to the disposal of the
social E-commerce business, which represented a strategic shift and had a major effect on the Company’s results of operations, revenues,
costs and expenses related to the social E-commerce business have been reclassified in the accompanying consolidated financial statements
as discontinued operations for all the periods presented. Assets and liabilities of the social E-commerce business were reclassified separately
from other assets and liabilities of the Company on the consolidated balance sheets. Refer to Note 1 and Note 3.
Consolidated VIEs
VIE arrangements
In order to comply with the
PRC laws and regulations which prohibit or restrict foreign investments into companies involved in restricted businesses, the Company
operates its marketplace and restricted businesses in the PRC through certain PRC domestic companies, whose equity interests are held
by certain management members of the Company or onshore nominees of the Company (“Nominee Shareholders”). The Company obtained
control over these PRC domestic companies by entering into a series of contractual arrangements with these PRC domestic companies and
their respective Nominee Shareholders. These contractual agreements cannot be unilaterally terminated by the Nominee Shareholders or the
PRC domestic companies. As a result, the Company maintains the ability to control these PRC domestic companies and is entitled to substantially
all of the economic benefits from these PRC domestic companies. Management concluded that these PRC domestic companies are VIEs of the
Company, of which the Company is the ultimate primary beneficiary. As such, the Company consolidated financial results of these PRC domestic
companies and their subsidiaries in the Group’s consolidated financial statements. The principal terms of the agreements entered
into amongst the VIEs, their respective shareholders and the WFOE are further described below.
Exclusive Business Cooperation
Agreements
The Exclusive Business Cooperation
Agreements enable the WOFE to receive substantially all of the assets and business of the VIEs in the PRC. Under these Agreements, the
WOFE has the exclusive right to provide the VIEs with comprehensive technical support, consulting services and other services during the
term of these Agreements, including but not limited to software licensing; development, maintenance and update of software, network systems,
hardware and database; technical support and training for employees; consultancy on technology and market information; business management
consultation; marketing and promotion services, etc. The WOFE has the right to determine the fees associated with the services it provides
based on the technical difficulty and complexity of the services, the actual labor costs it incurs for providing the services and some
other factors during the relevant period. This Agreements remain effective unless otherwise terminated in writing by WOFE.
Equity Interest Pledge Agreements
Pursuant to the Equity Interest
Pledge Agreements, each Shareholder of the VIEs agreed to pledge their equity interest in the VIEs to the WOFE to secure the performance
of the VIEs’ obligations under the Exclusive Business Cooperation Agreements and any such agreements to be entered into in the future.
Shareholders of the VIEs agreed not to transfer, sell, pledge, dispose of or otherwise create any encumbrance on their equity interests
in the VIEs without the prior written consent of the WOFE. The Pledges became effective on such date when the pledge of the Equity Interest
contemplated herein were registered with the relevant administration for industry and commerce (the “AIC”) and remain effective
until all contract obligations have been fully performed and all secured indebtedness has been fully paid.
Note 2 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)
Basis of consolidation
- continued
Consolidated VIEs (Continued)
Exclusive Option Agreements
Pursuant to the Exclusive
Option Agreements, each of the Shareholders of the VIE irrevocably grant the WOFE an irrevocable and exclusive right to purchase, or designate
one or more persons (including individuals, corporations, partnerships, partners, enterprises, trusts or non-corporate organizations)
to purchase the equity interests in the VIEs then held by such Shareholder of the VIEs once or at multiple times at any time in part or
in whole at the WOFE’s sole and absolute discretion to the extent permitted by Chinese laws at the price of RMB 1 or at the price
of the minimum amount of consideration permitted by the applicable PRC law at the time when such purchase occurs. These three Agreements
remain effective until all equity interests held by the shareholders of the VIEs in the VIEs have been transferred or assigned to the
WOFE and/or its designees.
Loan Agreements
Pursuant to the three Loan
Agreements, the WOFE agreed to lend each of the Shareholders of VIEs a loan only to subscribe to the registered capital of the VIEs. The
repayment of the loan shall be made by permitting the WOFE to execute its exclusive right to purchase shares from the shareholders of
the VIEs under the Exclusive Option Agreement as the repayment is equivalent to the consideration of the purchased shares. The term of
these loans is 10 years, which may be extended upon mutual written consent of all parties.
Power of Attorney
Each Shareholder of the VIEs,
executed a Power of Attorney agreement with the WOFE and the VIEs, whereby Shareholders of the VIEs irrevocably appoint and constitute
the WOFE as their attorney-in-fact to exercise on the shareholders’ behalf any and all rights that Shareholders of the VIEs have
in respect of their equity interests in the VIEs. These three Power of Attorney documents remain irrevocable and continuously effective
and valid as long as the original shareholders of the VIEs remain as the Shareholders of the VIEs.
Risks in relation to the VIE structure
The Company believes that
the contractual arrangements with its VIEs and their respective shareholders are in compliance with the PRC laws and regulations and are
legally enforceable. However, uncertainties in the PRC legal system could limit the Company’s ability to enforce the contractual
arrangements. If the legal structure and contractual arrangements were found to be in violation of the PRC laws and regulations, the PRC
government could:
| ● | revoke the business and operating licenses of the Company’s
PRC subsidiary and VIEs; |
| ● | discontinue or restrict the operations of any related-party
transactions between the Company’s PRC subsidiary and VIEs; |
| ● | limit the Company’s business expansion in the PRC by
way of entering into contractual arrangements; |
| ● | impose fines or other requirements with which the Company’s
PRC subsidiary and VIEs may not be able to comply; |
| ● | require the Company or the Company’s PRC subsidiary
and VIEs to restructure the relevant ownership structure or operations; and/or |
| ● | restrict or prohibit the Company’s use of the proceeds
of the additional public offering to finance the Company’s business and operations in the PRC. |
The Company’s ability
to conduct its Online Marketplace business may be negatively affected if the PRC government were to carry out any of the aforementioned
actions. As a result, the Company may not be able to consolidate its VIEs in its consolidated financial statements as it may lose the
ability to exert effective control over the VIEs and their respective shareholders and it may lose the ability to receive economic benefits
from the VIEs. The Company, however, does not believe such actions would result in the liquidation or dissolution of the Company, its
PRC subsidiary and VIEs.
Note 2 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)
Basis of consolidation
- continued
Consolidated VIEs (Continued)
The interests of the shareholders
of VIEs may diverge from that of the Company and that may potentially increase the risk that they would seek to act contrary to the contractual
terms, for example by influencing the VIEs not to pay the service fees when required to do so. The Company cannot assure that when conflicts
of interest arise, shareholders of the VIEs will act in the best interests of the Company or that conflicts of interests will be resolved
in the Company’s favor. Currently, the Company does not have existing arrangements to address potential conflicts of interest the
shareholders of the VIEs may encounter in their capacity as beneficial owners and directors of the VIEs, on the one hand, and as beneficial
owners and directors of the Company, on the other hand. The Company believes the shareholders of VIEs will not act contrary to any of
the contractual arrangements and the exclusive option agreements provide the Company with a mechanism to remove the current shareholders
of the VIEs should they act to the detriment of the Company. The Company relies on certain current shareholders of the VIEs to fulfill
their fiduciary duties and abide by laws of the PRC and act in the best interest of the Company. If the Company cannot resolve any conflicts
of interest or disputes between the Company and the shareholders of the VIEs, the Company would have to rely on legal proceedings, which
could result in disruption of its business, and there is substantial uncertainty as to the outcome of any such legal proceedings.
In May 2023, the Company completed the disposal of its social E-commerce
business, which was operated by the consolidated VIEs. As a result, the following financial statement
amounts and balances of the consolidated VIEs were included in net income (loss) from discontinued operation in the accompanying consolidated
statements of operations and comprehensive (loss) income and assets/liabilities held for sale in consolidated balance sheet.
| |
As of | | |
As of | |
| |
September 30,
2023 | | |
March 31,
2023 | |
| |
USD | | |
USD | |
Current Assets: | |
| | |
| |
Cash and cash equivalents | |
| — | | |
| 678,691 | |
Accounts receivable, net | |
| — | | |
| 10,062 | |
Prepayments and other assets | |
| — | | |
| 43,779 | |
Amounts due from related parties | |
| — | | |
| 26,206,288 | |
Total Current Assets | |
| — | | |
| 26,938,820 | |
Property, equipment and software, net | |
| — | | |
| 28,698 | |
Total Assets | |
| — | | |
| 26,967,518 | |
| |
| | | |
| | |
Current Liabilities | |
| | | |
| | |
Accrued expenses and other current liabilities | |
| — | | |
| 32,430 | |
Taxes payable | |
| — | | |
| (12,624 | ) |
Total Current Liabilities | |
| — | | |
| 19,806 | |
Total Liabilities | |
| — | | |
| 19,806 | |
| | For the Six Months Ended September 30, | |
| | 2023 | | | 2022 | |
| | USD | | | USD | |
Net revenues | | | 698 | | | | 17,710 | |
Net loss | | | 3,905 | | | | (281,150 | ) |
| |
For Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Net cash provided by (used in) operating activities | |
| — | | |
| (295,448 | ) |
Net cash provided by (used in) investing activities | |
| — | | |
| — | |
Net cash provided by (used in) financing activities | |
| — | | |
| (1,263,206 | ) |
Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Uses of estimates
The preparation of consolidated
financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenue and expenses during each reporting period. Actual results could differ from such estimates. Significant accounting
estimates reflected in the Company’s consolidated financial statements include estimates and judgments applied in allocation of
revenue with various performance obligations, allowance for accounts receivable valuation allowance for deferred tax assets, valuation
of share-based compensation and allowance for loans receivable and other receivable.
Fair value of financial
instruments
Fair value is the price that
would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the
Company considers the principal or most advantageous market in which it would transact and the market-based risk measurement or assumptions
that market participants would use when pricing the asset or liability.
The Company follows the provisions
of Financial Accounting Standards Board (“FASB”), Accounting Standards Codification (“ASC”) 820, Fair Value Measurements
and Disclosures. ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value
hierarchy to classify the inputs used in measuring fair value as follows:
Level 1 — Inputs are
unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.
Level 2 — Inputs are
unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities
in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable
market data.
Level 3 — Inputs are
unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in
pricing the asset or liability based on the best available information.
The carrying amounts reported
in the balance sheets for cash, receivables, prepayments and other assets, loan principal and interest receivable, approximate their fair
value based on the short-term maturity of these instruments. The Company did not transfer any assets or liabilities in or out of level
3 during the periods ended September 30, 2023 and March 31, 2023.
Discontinued Operations
A component of a reporting
entity or a group of components of a reporting entity that are disposed or meet the criteria to be classified as held for sale, such as
the management, having the authority to approve the action, commits to a plan to sell the disposal group, should be reported in discontinued
operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial
results. Discontinued operations are reported when a component of an entity comprising operations and cash flows that can be clearly distinguished,
operationally and for financial reporting purposes, from the rest of the entity is classified as held for disposal or has been disposed
of, if the component either (1) represents a strategic shift or (2) have a major impact on an entity’s financial results and operations.
Included in the consolidated statements of operations and comprehensive (loss) income, result from discontinued operations have been reported
separately from the income and expenses from continuing operations and prior periods have been presented on a reclassified comparative
basis. In order to present the financial effects of the continuing operations and discontinued operations, revenues and expenses arising
from intra-group transactions are eliminated except for those revenues and expenses that are considered to continue after the disposal
of the discontinued operations.
Due to the disposal of the
social E-commerce business, which represented a strategic shift and had a major effect on the Company’s results of operations, revenues,
costs and expenses related to the social E-commerce business have been reclassified in the accompanying consolidated financial statements
as discontinued operations for all the periods presented.
Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Revenue recognition
In February 2022, the
Company started its business in the US market for the sale of medical devices. In May 2020, the Company launched its social
E-commerce platform and built collaboration with domestic mainstream
E-commerce marketplaces. The Company provides recommendation services by referring certain interested users to those marketplaces
for high-quality and affordable branded products. Prior to business transformation, the Company through its P2P business offered
online consumer lending-related service in fiscal year 2020, which was discontinued in fiscal year 2021 and disposed on December 30,
2020. In May 2023, the Company disposed its social E-commerce business The Company presents value added taxes (“VAT”) as
a reduction of revenues.
Revenues generated are accounted
under Accounting Standards Update (ASU) 2014-09, “Revenue from contracts with Customers” (Topic 606). The core principle of
the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount
that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core
principle, the Company applies the following steps:
Step 1: Identify the contract
(s) with a customer
Step 2: Identify the performance
obligations in the contract
Step 3: Determine the transaction
price
Step 4: Allocate the transaction
price to the performance obligations in the contract
Step 5: Recognize revenue when
(or as) the entity satisfies a performance obligation
Online marketplace services
The commission services revenue
primarily consists of commission fees charged to the online E-commerce marketplace for recommending users to purchase on their marketplaces,
where the Company generally is acting as an agent and its performance obligation is to provide recommendation services for purchasing
specified goods or services by those third-party sellers, is not responsible for fulfilling the promise to provide the specified goods
or services, and does not have the ability to control the related shipping services when utilized by the third-party sellers. Upon successful
sales, the Company will charge the online E-commerce companies a negotiated amount or a fixed rate commission fee based on the sales amount.
Commission services revenues are recognized on a net basis at the point of receipt of products, net of a return allowance and incentives
to consumers or channels.
In order to promote its online marketplace and attract more registered
consumers, the Company at its own discretion offers incentives to consumers. Consumers are not customers of the Company, therefore incentives
offered to consumers are not considered payments to customers. Such incentives offered to consumers were as a reward for purchasing by
themselves or their sharing through our platform. Incentives provided to consumers are specific to any merchant and are recognized as
a reduction of commission service revenue. For the six months ended September 30, 2023 and 2022, the total amount of incentives was nil
and US$16,152, respectively, which was included in net income (loss) from discontinued operation in the accompanying consolidated statements
of operations and comprehensive (loss) income.
Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
Revenue recognition - continued
| ● | Sales of medical devices |
Since February 2022, through
its subsidiary Akso Online MediTech, the Company engaged in the sale of Covid-19 Antigen Rapid Tests in US market. Akso Online MediTech
purchases medical devices in quantity and distributes products primarily to medical products dealers. The deliveries may take one day
or longer depending on the customers’ location. Revenue from sales of merchandise to non-retail customers is recognized when the
merchandise is transferred to customers. There was no sales return since the start the business.
Since April 2022, through
its subsidiary Qingdao Akso engaged in the sales of medical devices such as cardioverter-defibrillators and anesthesia laryngoscope in
the market of China. Qingdao Akso purchased devices in quantity and distributes products primarily to medical products dealers or end-users.
The deliveries may take one day or longer depending on the customers’ location. Revenue from sales of merchandise to non-retail
customers is recognized when the merchandise is transferred to customers. There was no sales return since the start the business.
| ● | Disaggregation of revenue |
For the six months ended September 30, 2023, all of the Company’s
revenue was generated from the PRC and for the six months ended September 30, 2022, the Company’s revenue were generated from US
and PRC. The following table illustrates the disaggregation of revenue:
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Revenue | |
| | |
| |
Revenue from medical devices | |
| 894,768 | | |
| 11,858,313 | |
Total revenues | |
| 894,768 | | |
| 11,858,313 | |
Tax and surcharges | |
| (1,185 | ) | |
| (1,231 | ) |
Net Revenues | |
| 893,583 | | |
| 11,857,082 | |
Cash and cash equivalents
Cash and cash equivalents
represent cash on hand, unrestricted demand deposits, and other short-term highly liquid investments placed with banks, which have original
maturities of three months or less and are readily convertible to known amounts of cash.
Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Accounts receivable and allowance for uncollectible
accounts
Accounts receivable are
mainly receivables from sales of medical devices business, which are
stated at the historical carrying amount net of allowance for uncollectible accounts. The Company establishes an allowance for
uncollectible accounts receivable based on estimates, historical experience and other factors surrounding the credit risk of
specific customers. Uncollectible accounts receivables are written off when a settlement is reached for an amount that is less than
the outstanding historical balance or when the Company has determined that is not probable for the balance to be collected.
Beginning on April 1, 2020, the Company evaluates its accounts receivable for expected credit losses on a regular basis. The Company
maintains an estimated allowance for credit losses to reduce its accounts receivable to the amount that it believes will be
collected. The Company uses the length of time a balance has been outstanding, the payment history, creditworthiness and financial
conditions of the customers and industry trend as credit quality indicators to monitor the Company’s
receivables within the scope of expected credit losses model and use these as a basis to develop the Company’s
expected loss estimates. The Company adjusts the allowance percentage periodically when there are significant differences between
estimated bad debts and actual bad debts. If there is strong evidence indicating that the accounts receivable is likely to be
unrecoverable, the Company also makes a specific allowance in the period in which a loss is determined to be probable. Accounts
receivable balances are written off after all collection efforts have been exhausted. As of September 30, 2023 and March 31, 2023,
the allowance for uncollectible accounts receivable balance was US$ 1,942,639 and US$ 400,759, respectively.
Inventories
Inventories are comprised
of finished goods, which are defibrillators and anesthesia laryngoscope, and are stated at the lower of cost or net realizable value
using first in first out (FIFO) method. Management reviews inventories for obsolescence and cost in excess of net realizable value periodically
when appropriate and records a reserve against the inventory when the carrying value exceeds net realizable value. As of September 30,
2023 and March 31, 2023, the Company determined that no allowance was necessary.
Contract liabilities
Contract liabilities on uncompleted
contracts represent the amounts of cash collected from clients, billings to clients on contracts in advance of work performed and revenue
recognized. The majority of these amounts are expected to be earned within twelve months and are classified as current liabilities.
Impairment of long-lived assets
The carrying value of the
long-lived assets are reviewed for impairment, whenever events or changes in circumstances indicate the carrying value of an asset may
not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of assets to future
undiscounted net cash flows expected to be generated by the assets. Such assets are considered to be impaired if the sum of the expected
undiscounted cash flows is less than carrying amount of the assets. The impairment to be recognized is measured by the amount by which
the carrying amounts of the assets exceed the fair value of the assets. No impairment loss was recognized for the six months ended September
30, 2023 and 2022.
Advertising and promotion expenses
The Company recognizes its advertising and promotion expenses as sales
and marketing expense. Advertising expenses represent expenses for placing advertisements on television, radio and in newspapers, as well
as on internet websites and search engines. Advertising and promotion cost are expensed as incurred. For the six months ended September
30, 2023 and 2022, the advertising and promotion expense was nil and US$ 100,255, respectively.
Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Lease
Upon the adoption of FASB
ASC 842 on April 1, 2019 using the modified retrospective method, the Company determines if an arrangement is a lease or contains a lease
at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities,
in the Company’s consolidated balance sheets. The Company does not have any finance leases as of the adoption date or September
30, 2023.
ROU represents the Company’s
right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments
arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease
payments over the lease term. When determining the lease term, the Company includes options to extend or terminate the lease when it is
reasonably certain that it will exercise that option, if any. As the Company’s leases do not provide an implicit rate, the Company
uses its incremental borrowing rate, which it calculates based on the credit quality of the Company and by comparing interest rates available
in the market for similar borrowings, and adjusting this amount based on the impact of collateral over the term of each lease.
For
operating lease with a term of one year or less, the Company has elected to not recognize a lease liability or lease right of use asset
on its consolidated balance sheets. Instead, it recognizes the lease payment as expense on a straight-line basis over the lease term.
Short-term lease costs are immaterial to its consolidated statements of operations and comprehensive (loss). The Company has operating
lease agreements with insignificant non-lease components and have elected the practical expedient to combine and account for lease and
non-lease components as single lease component.
Warrants
The Company accounts for
warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms
and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) ASC 480 “Distinguishing Liabilities
from Equity” (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether
the warrants are freestanding financial instruments pursuant to ASC 480, whether they meet the definition of a liability pursuant to ASC
480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are
indexed to the Company’s own common stock and whether the warrant holders could potentially require “net cash settlement”
in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires
the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent annually period end date while
the warrants are outstanding.
For issued or modified warrants
that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time
of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to
be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the
estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations (Note 16).
Note
2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Treasury stock
Treasury stock represents
ordinary shares repurchased by the Company that are no longer outstanding and are held by the Company. The repurchase of ordinary shares
is accounted for under the cost method whereby the entire cost of the acquired shares are recorded as treasury stock. The cost of treasury
stock is transferred to “additional paid-in capital” when it is re-issued for the purpose of share options exercised and share
awards.
Income taxes
The Company accounts for
current income taxes in accordance with the laws of the relevant tax authorities. The charge for taxation is based on the results for
the fiscal year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted
or substantively enacted by the balance sheet date.
The Company accounts for
income tax under the asset and liability method, which requires recognition of deferred tax assets and liabilities for the expected future
tax consequences of the events that have been included in the financial statements or tax returns. Under this method, deferred income
taxes will be recognized if significant temporary differences between tax and financial statements occur. A valuation allowance is established
against net deferred tax assets when it is more likely that some portion or all of the net deferred tax asset will not be realized. For
the six months ended September 30, 2023 and 2022, the Company provided a full valuation allowance on the net deferred tax assets.
The Company may be subject
to challenges from taxing authorities regarding the amounts of taxes due. These challenges may alter the timing or amount of taxable income
or deductions. Management determines whether the benefits of its tax positions are more-likely-than-not of being sustained upon audit
based on the technical merits of the tax position. The Company records a liability for uncertain tax positions when it is probable that
a loss has been incurred and the amount can be reasonably estimated.
An uncertain tax position
is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. For tax positions not meeting the “more likely than not” test, no tax benefit
is recorded. Penalties and interest incurred related to underpayment of income taxes are classified as income tax expense in the period
incurred. The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the
technical merits, and measures the unrecognized benefits associated with the tax positions. As of September 30, 2023 and March 31,
2023, the Company did not have any significant unrecognized uncertain tax positions. The Company does not believe that its unrecognized
tax benefits will change over the next twelve months.
Note 2 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)
Noncontrolling interests
Noncontrolling interest consists
of 49% of the equity interest of We Healthy held by other investors. Excess of contribution received from noncontrolling shareholders
over carrying value of the entity is recorded in additional paid in capital. The noncontrolling interests are presented in the consolidated
balance sheets, separately from equity attributable to the shareholders of the Company. Noncontrolling interests in the results of the
Company are presented on the face of the consolidated statement of operations as an allocation of the total income or loss for the year
between non-controlling interest holders and the shareholders of the Company.
Noncontrolling interest consist
of the following:
| |
September 30, | | |
March 31, | |
| |
2023 | | |
2023 | |
| |
USD | | |
USD | |
We Healthy | |
| 108,065 | | |
| 114,212 | |
Earnings (loss) per share
The Company computes earnings
per share (“EPS”) in accordance with FASB ASC 260, “Earnings per Share” (“ASC 260”). ASC 260 requires
public companies with capital structures to present basic and diluted EPS. Basic EPS is measured as net income (loss) attributed to ordinary
shareholders divided by the weighted average number of ordinary shares outstanding for the period. Diluted EPS is similar to basic EPS
but presents the dilutive effect on a per share basis of potential ordinary shares (e.g., convertible securities, options and warrants)
as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have
an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted
EPS.
Foreign currency translation
The reporting currency of
the Company is the U.S. Dollar. The Company’s subsidiaries with operations in mainland China, the Hong Kong Special Administrative
Region of the PRC (“Hong Kong” or “Hong Kong S.A.R.”), and the United States generally use their respective local
currencies as their functional currencies. The Company’s financial statements have been translated into the reporting currency.
Assets and liabilities of the Company are translated at the exchange rate at each reporting period end date. Equity is translated at historical
rates. Income and expense accounts are translated at the average exchange rate during the reporting period. The resulting translation
adjustments are reported under accumulated other comprehensive income (loss). Transactions denominated in currencies other than functional
currency are translated into the functional currency at the exchange rates quoted by authoritative banks prevailing at the dates of the
transactions. Exchange gains and losses resulting from those foreign currency transactions denominated in a currency other than the functional
currency are recorded in “other income (expense)” in the consolidated statements of operations and comprehensive income. The
RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions.
No representation is made that any RMB amounts could have been, or could be, converted, realized or settled into USD at the rates used
in translation.
Spot exchange rates and average
exchange rates were used in the translation of the condensed consolidated financial statements.
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
US Exchange Rate | |
| | |
| |
Period-end RMB | |
| 7.2960 | | |
| 7.1135 | |
Period average RMB | |
| 7.1287 | | |
| 6.7312 | |
Note 2 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)
Significant risks and uncertainties
Foreign currency risk
RMB is not a freely convertible
currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, controls the conversion
of RMB into foreign currencies. The value of RMB is subject to changes in central government policies and to international economic and
political developments affecting supply and demand in the China Foreign Exchange Trading System market. The Company’s cash and cash
equivalents denominated in RMB amounted to US$ 9,153,688 and US$7,876,767 as of September 30, 2023 and March 31, 2023, respectively.
Concentration of credit risk
Financial instruments that
potentially expose the Company to significant concentration of credit risk primarily included in the financial lines of cash and cash
equivalents, accounts receivable, loan receivables, other receivables and prepayments and other assets. As of September 30, 2023, substantially
all of the Company’s cash and cash equivalents were held by major financial institutions located worldwide, including mainland China
and Unite State. According to the China Bank Deposit Insurance Ordinance, the deposits at each bank is covered by insurance with an upper
limit of RMB 500,000 (approximately US$68,531) at each bank. As of September 30, 2023, the total amount not covered by issuance in the
PRC was US$ 9,085,157. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 (approximately US$64,000)
if the bank with which an individual/a company hold its eligible deposit fails. As of September 30, 2023, no cash balance maintained at
financial institutions in Hong Kong was subject to credit risk. In the US, the insurance coverage of each bank is $250,000. As of September
30, 2023, no cash balance maintained at financial institutions in US was subject to credit risk. If the financial institutions could become
insolvent, the Company could lose some or all of the value of its investments. To limit exposure to credit risk relating to deposits,
the Company primarily place cash and cash equivalent deposits with large financial institutions which management believes are of high
credit quality and management also continually monitors the financial institutions’ credit worthiness.
Accounts receivable are typically
unsecured and are derived from revenue earned from customers in the PRC. The risk with respect to accounts receivable is mitigated by
credit evaluations the Company performs on its customers and its ongoing monitoring process of outstanding balances.
Customer concentration risk
For the six months ended
September 30, 2023, two customers accounted for 57.8% and 30.7% of the Company’s total revenues. For the six months ended September
30, 2022, three customers accounted for 62.8%, 11.3% and 10.3% of the Company’s total revenues. As of September 30, 2023, two customers
accounted for 83.1% and 16.9% of the Company’s accounts receivable. As of March 31, 2023, two customers accounted for 82.5% and
16.5% of the Company’s carrying amount of accounts receivable.
Vendor concentration risk
For the six months ended
September 30, 2023, one vendor accounted for 100% of the Company’s purchase of medical devices business. For the six months ended
September 30, 2022, one vendor accounted for 100% of the Company’s purchase of medical devices business started in April 2022.There
was no vendor of the Company that accounted for greater than 10% of the Company’s carrying amount of accounts payable as of September
30,2023 and March 31, 2023.
Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
Significant risks and uncertainties – continued
Recent Accounting Pronouncements
There are no recently issued
but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated balance sheets, consolidated
statements of operations and comprehensive loss (income) and consolidated statements of cash flows.
Note 3 – DISCONTINUED OPERATION
On December 16, 2020, Beijing Hexin Yongheng Technology
Development Co., Ltd. (“Hexin Yongheng”), a wholly-owned subsidiary of the Company, Kuaishangche Automobile Leasing Co., Ltd.
(“Kuaishangche”), a company not directly associated with the Company, Hexin E-Commerce Company Limited (“Hexin E-Commerce”),
and individual shareholders of Hexin E-Commerce entered into an assignment and assumption agreement (the “Agreement”). Pursuant
to the Agreement, Hexin Yongheng agreed to assign and transfer to Kuaishangche the control over Hexin E-Commerce, in exchange for cash
consideration of RMB 5 million (US$726,781) (the “Disposition”). Upon the closing of the Disposition, Kuaishangche will become
the primary beneficiary of and have control of Hexin E-Commerce, and as a result, assume all assets and liabilities of Hexin E-Commerce
and subsidiaries owned or controlled by Hexin E-Commerce, excluding any rights, titles, interests or claims that Hexin E-Commerce may
have in Wusu Hexin Yongheng Commercial and Trading Co., Ltd. (“Wusu Company”), shall remain as a consolidated variable interest
entity of the Company. As a result of the Disposition, the Company will cease to conduct its P2P business and focus on developing and
investing resources into its social e-commerce platform, Xaobai Maimai.
On May 10, 2023, Akso Health Group (the “Company” or the
“Seller”), HX Asia Investment Limited, a British Virgin Islands company (“HX Asia”), HX China Investment Limited,
a British Virgin Islands company (“HX China”), and Hexindai Hong Kong Limited, a Hong Kong company (“Hexindai”
and together with HX Asia and HX China, the “Targets”), and Umbrella Capital Investment Co., Ltd, a British Virgin Islands
company which is not affiliate of the Company of any of its directors or officers (the “Purchaser”) entered into certain share
purchase agreement (the “Disposition SPA”). Pursuant to the Disposition SPA, the Purchaser agreed to purchase the Targets
in exchange for cash consideration of US$215,000 (the “Purchase Price”). On May 19, 2023, the disposal was completed. As a
result of the Disposition, the Company will cease to conduct its social E-commerce business and focus on developing and investing resources
into its medical devices business.
The discontinued operation represents a strategic shift that has a
major effect on the Company’s operations and financial results, which triggers discontinued operations accounting in accordance
with FASB ASC 205-20-45. The assets and liabilities related to the discontinued operations are classified as assets/liabilities of discontinued
operations as of March 31, 2023, while results of operations related to the discontinued operations for the six months ended September
30, 2023 and 2022, were reported as income (loss) from discontinued operations.
The results of discontinued
operations for the six months ended September 30, 2023 and 2022 are as follows:
| |
For the six months ended September 31, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Net Revenues | |
| 698 | | |
| 15,339 | |
Operating costs and expenses | |
| 4,575 | | |
| 845,369 | |
Loss from discontinued operations | |
| (3,877 | ) | |
| (830,030 | ) |
Other income (expense), net | |
| (28 | ) | |
| 9,601 | |
Loss before tax | |
| (3,905 | ) | |
| (820,429 | ) |
Income tax provision | |
| — | | |
| — | |
Net loss from discontinued operations, net of tax | |
| (3,905 | ) | |
| (820,429 | ) |
Loss on sale of discontinued operations, net of taxes | |
| (389,576 | ) | |
| — | |
Net loss from disposition subsidiaries | |
| (393,481 | ) | |
| (820,429 | ) |
Assets and liabilities of the discontinued operations are as follows:
| |
March 31,
2023 | |
| |
USD | |
Cash and cash equivalents | |
| 1,268,235 | |
Accounts receivable, net | |
| 10,062 | |
Prepayments and other assets | |
| 44,004 | |
Property, plant and equipment, net | |
| 29,051 | |
Current assets held for sale-discontinued operation | |
| 1,351,352 | |
| |
| | |
Accrued expenses and other current liabilities | |
| 737,693 | |
Taxes | |
| 32,210 | |
Total liabilities of Discontinued Operations | |
| 705,483 | |
Note 3 – DISCONTINUED OPERATION (Continued)
The calculation of Loss on sale of discontinued operation, net of taxes
are as below:
| |
May 19,
2023 | |
| |
US$ | |
Cash and cash equivalents | |
| 1,019,687 | |
Accounts receivable, net | |
| 9,410 | |
Prepayments and other assets | |
| 238,524 | |
Property, plant and equipment, net | |
| 24,739 | |
Account payable | |
| (655,773 | ) |
Accrued expenses and other current liabilities | |
| (32,011 | ) |
Net assets | |
| 604,576 | |
Fair value of the consideration | |
| 215,000 | |
Loss on sale of discontinued operations, net of taxes | |
| (389,576 | ) |
Note 4 – ACCOUNTS RECEIVABLE, NET
| |
As of | | |
As of | |
| |
September 30,
2023 | | |
March 31,
2023 | |
| |
USD | | |
USD | |
Accounts receivable | |
| 7,770,556 | | |
| 8,097,742 | |
Allowance for uncollectible accounts receivable | |
| (1,942,639 | ) | |
| (400,759 | ) |
Accounts receivable, net | |
| 5,827,917 | | |
| 7,696,983 | |
Note 5 – PREPAYMENTS AND OTHER ASSETS
| |
As of | | |
As of | |
| |
September 30, 2023 | | |
March 31, 2023 | |
| |
USD | | |
USD | |
Deposit | |
| 51,809 | | |
| — | |
Prepayments to suppliers and others | |
| 561,914 | | |
| 272,129 | |
Total prepayments and other assets | |
| 613,723 | | |
| 272,129 | |
Note 6 – INVENTORIES
As of September 30 and
March 31, 2023, inventory consisted of finished goods, which were medical devices such as cardioverter-defibrillators and anesthesia
laryngoscope, valued at US$ 1,227,339 and US$1,686,449, respectively. The Company constantly monitors its potential obsolete
products. Any loss on damaged items is immaterial and will be recognized immediately. As a result, no reserves were made for
inventory as of September 30 and March 31, 2023, respectively.
Note 7 – LOAN RECEIVABLES
| |
As of | | |
As of | |
| |
September 30, 2023 | | |
March 31, 2023 | |
| |
USD | | |
USD | |
| |
| | |
| |
Loan receivables | |
| — | | |
| 1,528,918 | |
Allowance for uncollectible loan receivables | |
| — | | |
| — | |
Loan receivables, net | |
| — | | |
| 1,528,918 | |
Loan receivables – current | |
| — | | |
| 1,528,918 | |
Loan receivables – non-current | |
| — | | |
| — | |
In March 2023, the Company
lent a total of US$1.5 million (RMB10.5 million) to two third party companies. The loan term for each loan was one year with an annual
interest of 2%. In July 2023, the Company received the total loan principle and all accrued interests from the two third party companies.
Note 8 – RIGHT OF USE LEASE ASSETS
The Company had several operating
leases for offices in the PRC. The related lease agreements do not contain any material residual value guarantees or material restrictive
covenants.
Effective April 1, 2019, the Company adopted the new lease accounting
standard using a modified retrospective transition method which allowed the Company not to recast comparative periods presented in its
consolidated financial statements. In addition, the Company elected the package of practical expedients, which allowed the Company to
not reassess whether any existing contracts contain a lease, to not reassess historical lease classification as operating or finance leases,
and to not reassess initial direct costs. The Company has not elected the practical expedient to use hindsight to determine the lease
term for its leases at transition. The Company combines the lease and non-lease components in determining the ROU assets and the related
lease obligation. Adoption of this standard resulted in the recording of operating lease ROU assets and corresponding operating lease
liabilities as disclosed below and had no impact on our deficit as of March 31, 2020. ROU assets and related lease obligations are recognized
at commencement date based on the present value of remaining lease payments over the lease term.
The Company’s operating
leases primarily include leases for office space. The current portion of operating lease liabilities and the non-current portion of operating
lease liabilities are presented on the consolidated balance sheets. For operating lease with a term of one year or less, the Company has
elected to not recognize a lease liability or lease right of use asset on its consolidated balance sheets. Instead, it recognizes the
lease payment as expense on a straight-line basis over the lease term. As of September 30 2023, the Company leased premises and warehouse
from third parties for free of charge.
Note 9 – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
| |
As of | | |
As of | |
| |
September 30, 2023 | | |
March 31, 2023 | |
| |
USD | | |
USD | |
Accrued payroll and benefits | |
| 817,045 | | |
| 588,342 | |
Professional fees and other accrued expenses | |
| 715 | | |
| 245,340 | |
Interest payable | |
| 186,391 | | |
| 105,085 | |
| |
| 1,004,151 | | |
| 938,767 | |
Note 10 – SHORT-TERM LOAN – THIRD PARTIES
From April to July 2023, the Company through its subsidiary, Akso Online
Meditech Co., Ltd. entered into three loan agreements with a third party to borrow a total of US$350,000 with an annual interest of 5%.
The loan terms were one year for each of the loans.
Note 11 – RELATED PARTY BALANCES AND TRANSACTIONS
On August 26, 2021, the Company entered into a loan agreement with
Webao Limited, the majority shareholder of the Company, for a loan of US$2.0 million with a 0% annual interest rate. The loan term is
1 year. On August 26, 2022, both the Company and Webao Limited entered into a Deferred Repayment Agreement to extend the loan term one
more year to August 27, 2023 and the annual interest rate remained 0%. As of September 30, 2023 and March 31, 2023, the balance of amount
due to related parties was US$2,000,000.
On January 24, 2022, the Company entered into a loan agreement with
SOS Information Technology New York, Inc. (“SOS NY”), one of our senior management was the related party of SOS Limited, for
a loan of US$35,200,000 with a 2% annual interest rate. The loan term was 1 year. On July 27, 2022, the Company and SOS NY entered into
an amendment and supplemental agreement to the loan agreement, pursuant to which the Company shall make a repayment in advance to SOS
NY of US$27,513,849 of the principal amount together with all accrued but unpaid interest of US$358,751. The Company made a payment of
US$27,872,600 for the above principal and interest on July 28, 2022. In January 2023, the loan term was extended one more year to January
2024. As of September 30, 2023, the outstanding balance of unpaid principal and interest was US$7,686,151 and US$186,391.
Note 12 – EMPLOYEE BENEFITS
The Company has made the required employee benefit contributions in
accordance with relevant rules and regulations in the PRC. Such contributions include funding for retirement insurance, unemployment insurance,
medical insurance, work injury insurance and maternity insurance. The Company recorded the contributions in salary and employee charges
at specified percentages of the salaries, bonuses and certain allowances of its employees, up to a maximum amount specified by the local
government. The contributions made by the Company were US$ 3,020 and US$ 1,330 for the six months ended September 30, 2023 and 2022, respectively.
Note 13 – TAXES PAYABLE
| |
As of September 30, 2023 | | |
As of March 31, 2023 | |
| |
USD | | |
USD | |
Income taxes payable | |
| 93,822 | | |
| 95,888 | |
Other taxes payable | |
| — | | |
| 117 | |
Total taxes payable | |
| 93,822 | | |
| 96,005 | |
Note 14 – INCOME TAXES
Cayman Islands
Akso Health was incorporated
in the Cayman Islands and is not subject to income taxes or capital gain under current laws of Cayman Islands.
Hong Kong
HK Hexindai and We Healthy
Limited are investment holding companies registered in Hong Kong and exempted from income tax on its foreign-derived income.
United States
The Company’s subsidiaries
established in the U.S. are incorporated in the U.S. and is subject to both federal and state income taxes for its business operation
in the U.S. The applicable tax rate is 21% for federal, 6.5% for We Health established in New York, 0% for Akso Remote Medical and Akso
Online MediTech established in Wyoming and 8% for Akso First Health established in Massachusetts. For the six months ended September 30,
2023, the Company had no taxable income in US.
PRC
The Company’s subsidiaries
and VIEs established in the PRC are subject to the PRC statutory income tax rate of 25%, according to the PRC Enterprise Income Tax (“EIT”)
law.
Note 15 – EARNINGS (LOSS) PER SHARE (“EPS”
or “LPS”)
Basic EPS or LPS is the amount
of net earnings available to each share of ordinary shares outstanding during the reporting period. Diluted EPS is the amount of net earnings
available to each share of ordinary shares outstanding during the reporting period adjusted to include the effect of potentially dilutive
ordinary shares. The following table details the outstanding shares for basic and diluted net earnings per share:
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Numerator: | |
| | |
| |
Net (loss) income attributable to Akso Health Group’s shareholders | |
| (3,457,657 | ) | |
| 810,338 | |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted average number of ordinary shares outstanding-basic | |
| 68,598,050 | | |
| 68,598,050 | |
Weighted average number of dilutive potential ordinary shares from share options | |
| — | | |
| — | |
Weighted average number of ordinary shares outstanding-diluted | |
| 68,598,050 | | |
| 68,598,050 | |
Basic (loss) earnings per common share | |
| (0.05 | ) | |
| 0.01 | |
Diluted (loss) earnings per common share | |
| (0.05 | ) | |
| 0.01 | |
Note 16 – SHAREHOLDERS’ EQUITY
Akso Health was established
under the laws of the Cayman Islands on April 25, 2016. The authorized number of ordinary shares is 500,000,000 shares with par value
of US$0.0001 each. As of September 30, 2023 and March 31, 2023, 68,598,050 and 68,598,050 ordinary shares, respectively, were outstanding.
On August 24, 2020, the Company amended the ratio of ADS representing its ordinary shares from one (1) ADS representing one (1) ordinary
share to one (1) ADS representing three (3) ordinary shares. The change in the ADS ratio has the same effect as a one-for-three reverse
ADS split. There was no change to our ordinary shares in connection with the change of the ADS ratio.
Private Placement
On August 9, 2021, the Company
entered into a certain securities purchase agreement (the “SPA”) with certain “non-U.S. Persons” pursuant to which
the Company agreed to sell an aggregate of 6,340,000 units at a price of US$1.58 per unit, each unit consisting of three ordinary shares
of the Company, par value $0.0001 per share (“Share”) and a warrant to purchase three Shares with an initial exercise price
of US$3.00, for an aggregate purchase price of approximately US$10.02 million (the “Offering”). On September 17, 2021, the
transaction contemplated by the SPA was consummated when all the closing conditions of the SPA were satisfied. The net proceeds of approximately
US$10.0 million from such Offering will be used by the Company for working capital and general corporate purposes.
The Warrants are exercisable
immediately upon the date of issuance at an initial exercise price of $3.00, or for cash (the “Warrant Shares”). The Warrants
may also be exercised on a cashless basis if at any time after the six-month anniversary of the issuance date, there is no effective registration
statement registering, or no current prospectus available for, the resale of the Warrant Shares. The Warrants shall expire five years
from its date of issuance. The Warrants are subject to customary anti-dilution provisions reflecting stock dividends and splits or other
similar transactions.
Warrants
The Company accounts for
the warrants issued in connection with the private placement in accordance with the guidance contained in ASC 815-40. The Company’s
management has examined the warrants and determined that these warrants qualify for equity treatment in the Company’s financial
statements.
As of September 30, 2023,
the Company had 6,340,000 warrants outstanding to purchase 19,020,000 ordinary shares with weighted average exercise price of US$3.0 per
warrant and remaining contractual lives of 3.0 year.
Following is a summary of
the status of warrants outstanding and exercisable as of September 30, 2023:
| |
Warrants | | |
Weighted Average
Exercise
Price | | |
Aggregate
Intrinsic Value | |
Warrants outstanding, as of March 31, 2023 | |
| 6,340,000 | | |
| 3.0 | | |
| — | |
Issued | |
| — | | |
$ | — | | |
| — | |
Exercised | |
| — | | |
| — | | |
| — | |
Expired | |
| — | | |
| — | | |
| — | |
Warrants outstanding, as of September 30, 2023 | |
| 6,340,000 | | |
$ | 3.0 | | |
| — | |
Warrants exercisable, as of September 30, 2023 | |
| 6,340,000 | | |
$ | 3.0 | | |
| — | |
Note 17 – TREASURY STOCK
On December 10, 2018, the
Company announced that its board of directors authorized a share repurchase program under which the Company may repurchase up to US$25
million of its ordinary shares in the form of American depositary shares (“ADS”) over the next 12 months. The Company repurchased
an aggregate of 1,165,883 ADSs from the open market for a total consideration of US$3,988,370, which was recorded as treasury stock.
Note 18 – RESTRICTED NET ASSETS
Restricted Net Assets
As a result of the PRC laws
and regulations and the requirement that distributions by the PRC entities can only be paid out of distributable profits computed in accordance
with the PRC GAAP, the PRC entities are restricted from transferring a portion of their net assets to the Company. The restricted net
assets consist of paid in capital, capital reserve and statutory reserves of the Company’s PRC entities. As of September 30, 2023
and March 31, 2023, the restricted net assets that are not available for distribution amounted to approximately US$89.5 million and US$89.5 million,
respectively, which was included in the additional paid-in capital on the consolidated balance sheets.
Statutory Reserve
Pursuant to the Company Law
of the PRC, each of the PRC entities is required to appropriate 10% of its net income to the statutory reserve on an annual basis until
the aggregated amount of the reserve reaches 50% of its registered capital. The statutory reserve is not distributable. Subject to the
approval of the shareholders, the statutory reserve may be used to offset accumulated losses or converted into capital of the company.
As of September 30, 2023 and March 31, 2023, the statutory reserves amounted to US$485,211 and US$485,211, which was included as retained
earnings in the accompanying consolidated balance sheets.
Note 19 – COMMITMENTS AND CONTINGENCIES
Contingencies
In the ordinary course of
business, the Company may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters.
The Company records contingent liabilities resulting from such claims, when a loss is assessed to be probable and the amount of the loss
is reasonably estimable. As of September 30, 2023 and March 31, 2023, no such contingent liabilities are assessed as probable.
Note 20 – SUBSEQUENT
EVENTS
On November 17, 2023, the Company
announced its new business plan to explore online hospital and chain pharmacies segments in China. The Company plans to acquire online
hospital(s) in certain cities of China which provides online medical consultations for initial diagnosis, follow-up consultations, and
management of chronic diseases, providing patients with an efficient and convenient solution to manage their health online through their
smartphones or computers. In addition to acquire online hospital(s), the Company also plans to acquire multiple independent pharmacies
nationwide throughout China, integrating and operating the pharmacies as a chain using our extensive offline resources and IT solutions.
The Company plans to build a new type of pharmacy operation and management system, as well as digital operation and sales solutions for
its pharmacies, thereby enhancing its competitiveness and overcoming the current difficulties in the industry. As of the date of this
report, the Company has not entered into any binding agreement nor letter of intent with regard to acquisition of online hospitals or
pharmacies.
On November 16, 2023, the Company
entered into certain securities purchase agreement (the “SPA”) with certain “non-U.S. Persons” (the “Purchasers”)
as defined in Regulation S of the Securities Act of 1933, as amended (the “Securities Act”) pursuant to which the Company
agreed to sell up to an aggregate of 53,608,910 units (the “Units”), each Unit consisting of one Ordinary Share of the Company,
par value $0.0001 per share (“Share”) and a warrant to purchase one Share (“Warrant”) with an initial exercise
price of $0.52875, or approximately $1.59 per American depositary share of the Company (“ADS”), at a price of $0.423 per Unit,
or approximately $1.27 per ADS for an aggregate purchase price of approximately $22.68 million (the “November Offering”).
The net proceeds to the Company from such November Offering was approximately $22.6 million and shall be used by the Company for working
capital and general corporate purposes. The November Offering closed on November 21, 2023.
On October 2, 2023, Akso Health
Group (the “Company”) entered into certain securities purchase agreement (the “SPA”) with certain “non-U.S.
Persons” (the “Purchasers”) as defined in Regulation S of the Securities Act of 1933, as amended (the “Securities
Act”) pursuant to which the Company agreed to sell an aggregate of 35,739,270 units (the “Units”), each Unit consisting
of one Ordinary Share of the Company, par value $0.0001 per share (“Share”) and a warrant to purchase one Share (“Warrant”)
with an initial exercise price of $0.48875, or approximately $1.47 per American depositary share of the Company (“ADS”), at
a price of $0.391 per Unit, or approximately $1.17 per ADS for an aggregate purchase price of approximately $14 million (the “October
Offering”). The net proceeds to the Company from such October Offering was approximately $14 million and shall be used by the Company
for working capital and general corporate purposes. The October Offering closed on October 17, 2023.
false
--03-31
Q2
2023-09-30
0001702318
0001702318
2023-04-01
2023-09-30
0001702318
2023-09-30
0001702318
2023-03-31
0001702318
2022-04-01
2022-09-30
0001702318
us-gaap:CommonStockMember
2022-03-31
0001702318
us-gaap:AdditionalPaidInCapitalMember
2022-03-31
0001702318
us-gaap:TreasuryStockCommonMember
2022-03-31
0001702318
us-gaap:RetainedEarningsMember
2022-03-31
0001702318
us-gaap:AccumulatedOtherComprehensiveIncomeMember
2022-03-31
0001702318
us-gaap:NoncontrollingInterestMember
2022-03-31
0001702318
2022-03-31
0001702318
us-gaap:CommonStockMember
2022-04-01
2022-09-30
0001702318
us-gaap:AdditionalPaidInCapitalMember
2022-04-01
2022-09-30
0001702318
us-gaap:TreasuryStockCommonMember
2022-04-01
2022-09-30
0001702318
us-gaap:RetainedEarningsMember
2022-04-01
2022-09-30
0001702318
us-gaap:AccumulatedOtherComprehensiveIncomeMember
2022-04-01
2022-09-30
0001702318
us-gaap:NoncontrollingInterestMember
2022-04-01
2022-09-30
0001702318
us-gaap:CommonStockMember
2022-09-30
0001702318
us-gaap:AdditionalPaidInCapitalMember
2022-09-30
0001702318
us-gaap:TreasuryStockCommonMember
2022-09-30
0001702318
us-gaap:RetainedEarningsMember
2022-09-30
0001702318
us-gaap:AccumulatedOtherComprehensiveIncomeMember
2022-09-30
0001702318
us-gaap:NoncontrollingInterestMember
2022-09-30
0001702318
2022-09-30
0001702318
us-gaap:CommonStockMember
2023-03-31
0001702318
us-gaap:AdditionalPaidInCapitalMember
2023-03-31
0001702318
us-gaap:TreasuryStockCommonMember
2023-03-31
0001702318
us-gaap:RetainedEarningsMember
2023-03-31
0001702318
us-gaap:AccumulatedOtherComprehensiveIncomeMember
2023-03-31
0001702318
us-gaap:NoncontrollingInterestMember
2023-03-31
0001702318
us-gaap:CommonStockMember
2023-04-01
2023-09-30
0001702318
us-gaap:AdditionalPaidInCapitalMember
2023-04-01
2023-09-30
0001702318
us-gaap:TreasuryStockCommonMember
2023-04-01
2023-09-30
0001702318
us-gaap:RetainedEarningsMember
2023-04-01
2023-09-30
0001702318
us-gaap:AccumulatedOtherComprehensiveIncomeMember
2023-04-01
2023-09-30
0001702318
us-gaap:NoncontrollingInterestMember
2023-04-01
2023-09-30
0001702318
us-gaap:CommonStockMember
2023-09-30
0001702318
us-gaap:AdditionalPaidInCapitalMember
2023-09-30
0001702318
us-gaap:TreasuryStockCommonMember
2023-09-30
0001702318
us-gaap:RetainedEarningsMember
2023-09-30
0001702318
us-gaap:AccumulatedOtherComprehensiveIncomeMember
2023-09-30
0001702318
us-gaap:NoncontrollingInterestMember
2023-09-30
0001702318
ahg:WeHealthLimitedWeHealthMember
2023-04-01
2023-09-30
0001702318
ahg:WeHealthLimitedWeHealthMember
2023-09-30
0001702318
ahg:WeHealthyLimitedWeHealthyMember
2023-04-01
2023-09-30
0001702318
ahg:WeHealthyLimitedWeHealthyMember
2023-09-30
0001702318
ahg:AksoRemoteMedicalConsultationCenterIncAksoRemoteMedicalMember
2023-04-01
2023-09-30
0001702318
ahg:AksoRemoteMedicalConsultationCenterIncAksoRemoteMedicalMember
2023-09-30
0001702318
ahg:AksoOnlineMediTechCoLtdAksoOnlineMediTechMember
2023-04-01
2023-09-30
0001702318
ahg:AksoOnlineMediTechCoLtdAksoOnlineMediTechMember
2023-09-30
0001702318
ahg:AksoFirstHealthTreatmentCenterIncAksoFirstHealthMember
2023-04-01
2023-09-30
0001702318
ahg:AksoFirstHealthTreatmentCenterIncAksoFirstHealthMember
2023-09-30
0001702318
ahg:QindaoAksoHealthManagementCoLimitedQingdaoAksoMember
2023-04-01
2023-09-30
0001702318
ahg:QindaoAksoHealthManagementCoLimitedQingdaoAksoMember
2023-09-30
0001702318
ahg:CommissionRevenueMember
2023-04-01
2023-09-30
0001702318
ahg:CommissionServicesMember
2022-04-01
2022-09-30
0001702318
ahg:OtherInvestorsMember
ahg:WeHealthyLimitedMember
2023-09-30
0001702318
ahg:CustomerOneMember
us-gaap:SalesRevenueNetMember
us-gaap:CustomerConcentrationRiskMember
2023-04-01
2023-09-30
0001702318
ahg:CustomersTwoMember
us-gaap:SalesRevenueNetMember
us-gaap:CustomerConcentrationRiskMember
2023-04-01
2023-09-30
0001702318
ahg:CustomerOneMember
us-gaap:SalesRevenueNetMember
us-gaap:CustomerConcentrationRiskMember
2022-04-01
2022-09-30
0001702318
ahg:CustomersTwoMember
us-gaap:SalesRevenueNetMember
us-gaap:CustomerConcentrationRiskMember
2022-04-01
2022-09-30
0001702318
ahg:CustomerThreeMember
us-gaap:SalesRevenueNetMember
us-gaap:CustomerConcentrationRiskMember
2022-04-01
2022-09-30
0001702318
ahg:CustomerOneMember
us-gaap:AccountsReceivableMember
us-gaap:CustomerConcentrationRiskMember
2023-04-01
2023-09-30
0001702318
ahg:CustomersTwoMember
us-gaap:AccountsReceivableMember
us-gaap:CustomerConcentrationRiskMember
2023-04-01
2023-09-30
0001702318
ahg:CustomerOneMember
us-gaap:AccountsReceivableMember
us-gaap:CustomerConcentrationRiskMember
2022-04-01
2023-03-31
0001702318
ahg:CustomersTwoMember
us-gaap:AccountsReceivableMember
us-gaap:CustomerConcentrationRiskMember
2022-04-01
2023-03-31
0001702318
ahg:VendorMember
us-gaap:AccountsReceivableMember
us-gaap:CustomerConcentrationRiskMember
2023-04-01
2023-09-30
0001702318
ahg:VendorMember
us-gaap:AccountsReceivableMember
us-gaap:CustomerConcentrationRiskMember
2022-04-01
2022-09-30
0001702318
2022-04-01
2023-03-31
0001702318
ahg:VIEsMember
2023-09-30
0001702318
ahg:VIEsMember
2023-03-31
0001702318
ahg:VIEsMember
2023-04-01
2023-09-30
0001702318
ahg:VIEsMember
2022-04-01
2022-09-30
0001702318
ahg:DisaggregationOfRevenueMember
2023-04-01
2023-09-30
0001702318
ahg:DisaggregationOfRevenueMember
2022-04-01
2022-09-30
0001702318
ahg:DisaggregationOfRevenueMember
2023-09-30
0001702318
ahg:DisaggregationOfRevenueMember
2022-09-30
0001702318
ahg:WeHealthyMember
2023-09-30
0001702318
ahg:WeHealthyMember
2023-03-31
0001702318
us-gaap:DiscontinuedOperationsHeldforsaleMember
ahg:HexinECommerceCompanyLimitedMember
2020-12-16
0001702318
2020-12-16
0001702318
2023-05-10
2023-05-10
0001702318
us-gaap:DiscontinuedOperationsHeldforsaleMember
2023-04-01
2023-09-30
0001702318
us-gaap:DiscontinuedOperationsHeldforsaleMember
2022-04-01
2022-09-30
0001702318
2023-05-19
0001702318
2022-10-01
2023-03-31
0001702318
2019-04-01
2019-04-01
0001702318
ahg:AksoOnlineMeditechCoLtdMember
2023-09-30
0001702318
ahg:AksoOnlineMeditechCoLtdMember
2023-04-01
2023-09-30
0001702318
us-gaap:CommercialLoanMember
ahg:WebaoLtdMember
2021-08-26
0001702318
ahg:LoanMember
ahg:WebaoLtdMember
2021-08-26
2021-08-26
0001702318
srt:BoardOfDirectorsChairmanMember
2023-04-01
2023-09-30
0001702318
2023-08-27
0001702318
ahg:WebaoLtdMember
2023-08-27
2023-08-27
0001702318
2022-01-24
0001702318
ahg:WebaoLtdMember
2022-01-24
2022-01-24
0001702318
ahg:SOSLimitedMember
2023-04-01
2023-09-30
0001702318
2022-07-27
0001702318
2022-07-27
2022-07-27
0001702318
2022-07-28
2022-07-28
0001702318
country:US
2023-04-01
2023-09-30
0001702318
country:US
ahg:WeHealthMember
2023-04-01
2023-09-30
0001702318
country:US
ahg:AksoRemoteMedicalMember
2023-04-01
2023-09-30
0001702318
country:US
ahg:AksoOnlineMediTechMember
2023-04-01
2023-09-30
0001702318
currency:CNY
2023-04-01
2023-09-30
0001702318
us-gaap:CommonStockMember
2023-09-30
0001702318
us-gaap:PrivatePlacementMember
2021-08-01
2021-08-09
0001702318
us-gaap:PrivatePlacementMember
2021-08-09
0001702318
us-gaap:WarrantMember
us-gaap:CommonStockMember
2021-08-09
0001702318
us-gaap:WarrantMember
us-gaap:PrivatePlacementMember
2021-08-01
2021-08-09
0001702318
2021-08-09
0001702318
2021-09-17
2021-09-17
0001702318
us-gaap:NoteWarrantMember
2023-09-30
0001702318
2018-12-10
0001702318
2018-12-10
2018-12-10
0001702318
ahg:AmericanDepositorySharesMember
2018-12-10
2018-12-10
0001702318
srt:ScenarioForecastMember
2023-11-16
2023-11-16
0001702318
srt:ScenarioForecastMember
2023-11-16
0001702318
srt:ScenarioForecastMember
us-gaap:WarrantMember
2023-11-16
2023-11-16
0001702318
srt:ScenarioForecastMember
us-gaap:WarrantMember
ahg:AksoHealthGroupMember
2023-11-16
2023-11-16
0001702318
srt:ScenarioForecastMember
ahg:AksoHealthGroupMember
2023-11-16
2023-11-16
0001702318
us-gaap:SubsequentEventMember
2023-10-02
0001702318
us-gaap:SubsequentEventMember
2023-10-02
2023-10-02
0001702318
ahg:AksoHealthGroupMember
us-gaap:SubsequentEventMember
2023-10-02
2023-10-02
0001702318
us-gaap:WarrantMember
us-gaap:SubsequentEventMember
2023-10-02
2023-10-02
iso4217:USD
iso4217:USD
xbrli:shares
xbrli:shares
xbrli:pure
iso4217:CNY
iso4217:HKD
Exhibit 99.2
OPERATING AND FINANCIAL REVIEW AND PROSPECTS
The information in this
report contains forward-looking statements. All statements other than statements of historical fact made in this report are forward looking.
In particular, the statements herein regarding industry prospects and future results of operations or financial position are forward-looking
statements. These forward-looking statements can be identified by the use of words such as “believes,” “estimates,”
“could,” “possibly,” “probably,” anticipates,” “projects,” “expects,”
“may,” “will,” or “should” or other variations or similar words. No assurances can be given that the
future results anticipated by the forward-looking statements will be achieved. Forward-looking statements reflect management’s current
expectations and are inherently uncertain. Our actual results may differ significantly from management’s expectations.
The following discussion
and analysis should be read in conjunction with our financial statements, included herewith. This discussion should not be construed to
imply that the results discussed herein will necessarily continue into the future, or that any conclusion reached herein will necessarily
be indicative of actual operating results in the future. Such discussion represents only the best present assessment of our management.
A. Operating Results
Overview
Our Business
Historically, we generated
revenues primarily from our loan facilitation services, post-origination services, and other related services. On December 30, 2020,
we completed the disposal of P2P Business, which historically operated our loan facilitation services, post-origination services, and
other related services.
Since August 2017,
the Company started its microlending business and lent funds to borrowers up to their approved credit through its consolidated VIE.
Interest income from microlending business was recognized based on the contractual interest rates of the loan. Since May 2019,
the Company has ceased to issue new loans. In May 2020, the Company launched its social E-commerce business as a new business line
for business transition The Company cooperate with major domestic e-commerce platforms and services marketplaces to offer
high-quality and affordable products to consumers in China, and earn commission from those e-commerce platforms. In May 2023, the
Company disposed its social E-commerce related business, as a result, the operating results of social E-commerce business and
microlending business have been retrospectively reclassified under discontinued operations for the periods ended September 30, 2022
and 2023, respectively. As of September 30, 2023, the outstanding balance of loan receivable, net of allowance was nil.
On
January 4, 2022, we incorporated Akso Online Meditech Co., Ltd. (“Akso Online MediTech”) in the State of Wyoming
and have begun the sale of COVID-19 Rapid Antigen test kits through Akso Online Meditech as of the date of this report. Akso Online Meditech
has entered into a supply agreement to purchase “iHealth” branded COVID-19 Rapid Antigen test kits from its supplier and sells
these test kits to distributers in the United States. Since the end of COVID-19 in the beginning of 2023, the Company ceased the sale of COVID-19 Rapid Antigen test
kits in US market.
On January 26, 2022,
we incorporated Qingdao Akso Health Management Co., Ltd. (“Qingdao Akso”) in Shandong Province, China and have begun
the sales of medical devices through Qingdao Akso since April 2022. Qingdao Akso has entered into supply agreements to purchase medical
devices such as defibrillators, anesthesia laryngoscope from its supplier and sells these devices to distributers or end-users in China.
Our net revenues were USD11.9
million and USD 0.9 million for the six months ended September 30, 2022 and 2023, respectively. We had net income of USD 0.8
million and net losses of USD 3.5 million for the six months ended September 30, 2022, and 2023, respectively.
The e-commerce business
We were formally known as
Hexindai Inc., and used to be engaged in the business of providing online facilitation related services via our consumer lending marketplace
in China, facilitating loans to meet the increasing consumption demand of the emerging middle class in China from 2017 to 2019. Hexindai
Inc. was a mobile e-commerce and consumer lending platform in China until it disposed of Hexin E-Commerce in December 2020 and changed
its name to Xiaobai Maimai Inc. As part of its transition into the social e-commerce platform business, in May 2020, we launched
a new form of social e-commerce mobile platform, Xiaobai Maimai App, offering high-quality and affordable branded products. Xiaobai Maimai
leverages its cooperation with major domestic e-commerce platforms and services marketplaces as part of its integrated buyer resources
to select and source the most desirable goods and services. Xiaobai Maimai rewards customers with a small commission for every purchase,
share or recommendation of a product made to friends.
In August 2020, Xiaobai
Maimai underwent an upgrade to offer an even wider variety of high-quality products covering food and beverage, wine, cosmetic products,
fashion and apparel, entertainment, houseware, home appliances and cost-saving promotions at petrol gas stations nationwide. On Xiaobai
Maimai App, customers can easily compare superior products at competitive prices without having to change their shopping preferences or
switch between different online merchants. It is also a convenient, one-stop platform for customers to not only save big on daily necessities
when they shop online, but also stay informed of the latest promotions with attractive discounts, coupons and rebates on the application.
In May 2023, the Company disposed
its social E-commerce business for cash consideration of US$215,000 and currently focus on healthcare equipment and products trading.
Healthcare equipment and
products trading and radiation oncology service business
Sales of medical devices
Through our operating subsidiaries,
Akso Online Meditech and Qingdao Akso, we are mainly specialized in the sales of medical devices both in China and the United States.
Since February 2022, Akso
Online Meditech purchased “iHealth” branded COVID-19 Rapid Antigen test kits from a supplier in Hong Kong and sold these test
kits to distributors in the United States. Since the end of COVID-19 in the beginning of 2023, the Company ceased the sale of COVID-19 Rapid Antigen test
kits in US market.
Since April 2022, the Company
has engaged in the sale of medical devices such as defibrillators and anesthesia laryngoscope through its subsidiary, Qingdao Akso, in
China. Qingdao Akso purchases these medical devices in bulk from its suppliers and distributes the products to downstream distributors
and end-users.
Akso Health’s
radiation oncology services business
On September 24, 2021, the
Board of Directors approved our new business plan to enter the radiation oncology services market in the U.S. On September 26, 2021, we
signed a product purchase agreement with a third-party supplier to purchase equipment for the new cancer therapy and radiation oncology
business. The total price of the equipment was approximately US$12.7 million. We prepaid 80% of the purchase price and planned to pay
the balance after the equipment was received and installed. In February 2022, affected by the continuous influence of COVID-19 and the
global chip shortage, we terminated the purchase agreement and the prepayment for equipment purchase has been refunded. We intend to keep
pursuing business opportunities in this sector under the guidance of Dr. Yingxian Liu.
Discontinued Operations
Due to the disposal of the
social E-commerce business, which represented a strategic shift and had a major effect on the Company’s results of operations, revenues,
costs and expenses related to the social E-commerce business have been reclassified in the accompanying consolidated financial statements
as discontinued operations for all the periods presented.
Property
All operation of the Company
occurred in Qingdao Qingbao Business Secretary Co., Ltd’s facility. The facility’s address was:
Room 2022-0010 (A), 1st Floor,
East Office Building, No. 45 Beijing Road, Qianwan Bonded Port Area, Qingdao Area, China (Shandong) Pilot Free Trade Zone, Qingdao City,
Shandong Province, China.
Qingdao Qingbao Business Secretary
Co., Ltd permits the Company to use these premises free of charge.
Key Components of Results of Operations
Revenues
Revenues generated from sales
of medical devices. The following table sets forth the revenues by amounts for the periods presented:
| |
For the six months ended September 31, | |
| |
2022 | | |
2023 | |
| |
USD | | |
USD | |
| |
| | |
| |
Sale of medical devices | |
| 11,858,313 | | |
| 894,768 | |
Business and sales related taxes | |
| (1,231 | ) | |
| (1,185 | ) |
Net Revenues | |
| 11,857,082 | | |
| 893,583 | |
Sale of medical
devices
Since February 2022,
through its subsidiary Akso Online MediTech, the Company engaged in the sale of Covid-19 Antigen Rapid Tests in U.S. market. Akso Online
MediTech purchases medical devices in quantity and distributes products primarily to medical products dealers. The deliveries may take
one day or longer depending on the customers’ location. Revenue from sales of merchandise to non-retail customers is recognized
when the merchandise is transferred to customers. There was no sales return since the start of the business. Since the end of COVID-19 in the beginning of 2023, the Company ceased the sale of COVID-19 Rapid Antigen test
kits in US market.
Since
April 2022, through its subsidiary Qingdao Akso, the Company engaged in the sale of medical devices such as defibrillators and anesthesia
laryngoscope in market of China. Qingdao Akso purchases those medical devices in quantity and distributes products to medical products
dealers and ender-users. The deliveries may take one day or longer depending on the customers’ location. Revenue from sales
of merchandise to non-retail customers is recognized when the merchandise is transferred to customers. There was no sales return since
the start of the business.
Cost of goods sold
Cost
of goods sold consist primarily of purchase price of COVID-19 Antigen Test kits, defibrillators and anesthesia laryngoscope related
to the sale of medical devices.
Operating expenses
Our operating expenses primarily
consist of sales and marketing expenses and general and administrative expenses. The following table sets forth a breakdown of our operating
costs and expenses for the periods indicated:
| |
For the six months ended
September 31, | |
| |
2022 | | |
2023 | |
| |
USD | | |
USD | |
Operating expenses | |
| | |
| |
Sales and marketing | |
| 100,255 | | |
| — | |
General and administrative | |
| 1,245,786 | | |
| 2,354,678 | |
Total operating expenses | |
| 1,346,041 | | |
| 2,354,678 | |
Sales and marketing
expenses
Sales and marketing expenses
consist primarily of channel fee, expenses for building our brand recognition and salaries and benefits related to our sales and marketing
team.
General and administrative
expenses
General
and administrative expenses consist primarily of salaries and benefits related to our management, accounting and finance, legal and human
resources teams, bad debt allowance and other operating expenses.
Income Taxes
The Company accounts for income
taxes under ASC Topic 740, Income Taxes (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities
for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected
future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be
established when it is more likely than not that all or a portion of deferred tax assets will not be realized.
ASC 740 also clarifies the
accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold
and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.
For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities.
ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and
transition. Based on the Company’s evaluation, it has been concluded that there are no significant uncertain tax positions requiring
recognition in the Company’s financial statements.
| |
For the six months ended September 31, | |
| |
2022 | | |
2023 | |
| |
USD | | |
USD | |
NET REVENUES | |
| 11,857,082 | | |
| 893,583 | |
Cost of goods sold | |
| 10,731,201 | | |
| 854,753 | |
Gross Profit | |
| 1,125,881 | | |
| 38,830 | |
OPERATING EXPENSES | |
| | | |
| | |
Sales and marketing | |
| 100,255 | | |
| — | |
General and administrative | |
| 1,245,786 | | |
| 2,354,678 | |
Total operating costs and expenses | |
| 1,346,041 | | |
| 2,354,678 | |
LOSS FROM CONTINUING OPERATIONS | |
| (220,160 | ) | |
| (2,315,848 | ) |
Total other income (loss), net | |
| 1,878,771 | | |
| (722,820 | ) |
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES | |
| 1,658,611 | | |
| (3,038,668 | ) |
Provision for income tax | |
| 11,746 | | |
| 24,869 | |
NET INCOME (LOSS) FROM CONTINUING OPERATIONS | |
| 1,646,865 | | |
| (3,063,537 | ) |
Net loss from discontinued operations, net of income taxes | |
| (820,429 | ) | |
| (3,905 | ) |
Loss from disposal of discontinued operations, net of income taxes | |
| - | | |
| (389,576 | ) |
Total loss from discontinued operations | |
| (820,429 | ) | |
| (393,481 | ) |
NET INCOME (LOSS) | |
| 826,436 | | |
| (3,457,018 | ) |
The Company recognizes accrued
interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts
accrued for interest and penalties as of September 30, 2023. The Company is currently not aware of any issues under review that could
result in significant payments, accruals or material deviation from its position. The Company is considered an exempted Cayman Islands
Company and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. Consequently,
income taxes are not reflected in the Company’s financial statements.
Results of Operations
The following table sets forth
a summary of our consolidated results of operations for the periods indicated, both in absolute amount and as a percentage of our
net revenue This information should be read together with our unaudited condensed consolidated financial statements and related notes
included elsewhere in this Form 6-K. Our historical results presented below are not necessarily indicative of the results that may
be expected for any future period.
The following table sets forth
our revenues breakdown for the periods indicated:
| |
For the six months ended September 31, | |
| |
2022 | | |
2023 | |
| |
USD | | |
USD | |
Revenues(1) | |
| | |
| |
Sale of medical devices | |
| 11,858,313 | | |
| 894,768 | |
Business and sales related taxes | |
| (1,231 | ) | |
| (1,185 | ) |
Net Revenues | |
| 11,857,082 | | |
| 893,583 | |
(1) | Represents amounts net of VAT. |
Six Months Ended September 30, 2023 Compared
to Six Months Ended September 30, 2022
Net revenues
Net revenues generated for the six months ended September 30, 2023 was US$0.9 million, representing a decrease of 92.5% from
US$11.9 million for the six months ended September 30, 2022.
| ● | Sale
of medical devices Revenue from medical devices was US$0.9
million, decrease from US$11.9 million for the six months ended September 30, 2022, the decrease
was primarily due to decrease of revenue from sales of iHealth COVID-19 test kits in the
half year of fiscal year 2022 for the end of Covid-19 in the end of 2022. |
Cost of goods sold Cost
of goods sold for the six months ended September 30, 2023 were US$0.9 million, representing a decrease of 92.0% from 10.7 million
for the six months ended September 30, 2022. The decrease was primarily due to the decrease of revenue.
Operating
expenses Total operating costs and expenses for the six months ended September 30,
2023 were US$2.4 million, representing an increase of 74.9% from US$1.3 million for the six months ended September 30, 2022.
The increase was primarily due to an increase in general and administrative expenses.
| ● | Sales
and marketing expenses Sales and marketing expenses for the six months ended September 30, 2023 were nil,
a decrease from US$0.1 million for the six months ended September 30, 2022. The decrease was primarily due to a decrease in
advertising expenses. |
| ● | General
and administrative expenses General and administrative expenses for the six months ended September 30,
2023 were US$2.4 million, an increase of 89.0% from US$1.2 million for the six months ended September 30, 2022. The
increase was primarily attributable to the increase of allowance of 1.4 million for uncollectable account receivables for the six months
ended September 30, 2023. |
Total other income (expense)
Other expenses was US$0.7 million for the six months ended September 30, 2023, compared with other income of US$1.9 million
for the six months ended September 30, 2022, the changes was primarily attributable to exchange losses.
Provision
for income tax Our income tax expense was US$24,869 for the six months ended September 30, 2023,
as compared to US$11,746 for the six months ended September 30, 2022.
Net
(loss) income from continuing operations Net loss from continuing operations, net of income
taxes, for the six months ended September 30, 2023, was US$3.1 million, compared to net income of US$1.7 million in the same
prior period of six months ended September 30, 2022.
Net (loss) from discontinued
operations, net of income taxes Net (loss) from discontinued operation, net of income tax, for the six months ended September
30, 2023 was US$ 3,905, a decrease of 99.5% from US$0.8 million in the same period of six months ended September 30, 2022.
(Loss) from disposal
of discontinued operations, net of income taxes (Loss) from disposal of discontinued operation, net of income taxes, for the six
months ended September 30, 2023 was US$0.4 million, compared to nil for the same period of six months ended September 30, 2022. The Company
completed the disposal of its social E-commerce business in May 2023.
Total
loss from discontinued operations Total losses from discontinued operations, net of income taxes, for
the six months ended September 30, 2023, was US$0.4 million, compared to net losses of US$0.8 million in the same prior period
of six months ended September 30, 2022. The Company completed the disposal of its social E-commerce in May 2023.
Net
income(loss) As a result of the above factors, the Company had net losses of US$3.5 million
for the six months ended September 30, 2023, compared to net income of US$0.8 million for the six months ended September 30,
2022.
Changes in Financial Position
As of September 30, 2023, our cash and cash equivalents were US$9.2
million, representing an increase of US$1.3 million from US$7.9 million as of March 31, 2023, mainly due to collection of loan receivable.
For the six months ended September 30, 2023, our net cash provided by operating activities was US$0.2 million, compared to net
cash used in operating activities of US$1.3 million for the six months ended September 30, 2022, our net cash provided by investing activities
was US$1.5 million, compared to net cash provided by investing activities of US$20.0 million for the six months ended September 30,
2022, our net cash provided by financing activities was US$0.4 million, compared to net cash used in financing activities of US$27.5 million
for the six months ended September 30, 2022.
Recent Developments
On November 17, 2023, the Company
announced its new business plan to explore online hospital and chain pharmacies segments in China. The Company plans to acquire online
hospital(s) in certain cities of China which provides online medical consultations for initial diagnosis, follow-up consultations, and
management of chronic diseases, providing patients with an efficient and convenient solution to manage their health online through their
smartphones or computers. In addition to acquire online hospital(s), the Company also plans to acquire multiple independent pharmacies
nationwide throughout China, integrating and operating the pharmacies as a chain using our extensive offline resources and IT solutions.
The Company plans to build a new type of pharmacy operation and management system, as well as digital operation and sales solutions for
its pharmacies, thereby enhancing its competitiveness and overcoming the current difficulties in the industry. As of the date of this
report, the Company has not entered into any binding agreement nor letter of intent with regard to acquisition of online hospitals or
pharmacies.
On November 16, 2023, the Company
entered into certain securities purchase agreement (the “SPA”) with certain “non-U.S. Persons” (the “Purchasers”)
as defined in Regulation S of the Securities Act of 1933, as amended (the “Securities Act”) pursuant to which the Company
agreed to sell up to an aggregate of 53,608,910 units (the “Units”), each Unit consisting of one Ordinary Share of the Company,
par value $0.0001 per share (“Share”) and a warrant to purchase one Share (“Warrant”) with an initial exercise
price of $0.52875, or approximately $1.59 per American depositary share of the Company (“ADS”), at a price of $0.423 per Unit,
or approximately $1.27 per ADS for an aggregate purchase price of approximately $22.68 million (the “November Offering”).
The net proceeds to the Company from such November Offering was approximately $22.6 million and shall be used by the Company for working
capital and general corporate purposes. The November Offering closed on November 21, 2023.
On October 2, 2023, Akso Health
Group (the “Company”) entered into certain securities purchase agreement (the “SPA”) with certain “non-U.S.
Persons” (the “Purchasers”) as defined in Regulation S of the Securities Act of 1933, as amended (the “Securities
Act”) pursuant to which the Company agreed to sell an aggregate of 35,739,270 units (the “Units”), each Unit consisting
of one Ordinary Share of the Company, par value $0.0001 per share (“Share”) and a warrant to purchase one Share (“Warrant”)
with an initial exercise price of $0.48875, or approximately $1.47 per American depositary share of the Company (“ADS”), at
a price of $0.391 per Unit, or approximately $1.17 per ADS for an aggregate purchase price of approximately $14 million (the “October
Offering”). The net proceeds to the Company from such October Offering was approximately $14 million and shall be used by the Company
for working capital and general corporate purposes. The October Offering closed on October 17, 2023.
Recent Accounting Pronouncements
Recently adopted accounting pronouncements
There are no recently issued but not yet effective accounting standards,
if currently adopted, would have a material effect on the consolidated balance sheets, consolidated statements of operations and comprehensive
loss (income) and consolidated statements of cash flows.
B. Liquidity
and Capital Resources
We
have financed our operations primarily through cash provided by operating activities, the loans from third parties and shareholder, and
proceeds from private placement and short term loan from SOS Information Technology New York, Inc. We plan to finance our future operations
primarily from cash generated from our operations and cash on hand. As of September 30, 2023, we had US$9.2 million in cash on hand
and cash deposited with banks. As of September 30, 2023, our working capital (excluding the amount due from related parties)
amounted to US$5.3 million, respectively.
We expect that substantially
a majority of our future revenues will be denominated in Renminbi, and part of our revenue, expenses, cash and cash equivalents are denominated
in RMB. RMB is subject to the exchange control regulation in China, and, as a result, we may have difficulty distributing any dividends
outside of China due to PRC exchange control regulations that restrict our ability to convert RMB into U.S. dollars.
Substantially all of our operations
are conducted in China, and all of our revenue, expenses, cash and cash equivalents are denominated in RMB. RMB is subject to the exchange
control regulation in China, and, as a result, we may have difficulty distributing any dividends outside of China due to PRC exchange
control regulations that restrict our ability to convert RMB into U.S. dollars.
We have limited financial
obligations dominated in U.S. dollars, thus the foreign currency restrictions and regulations in the PRC on dividend distribution will
not have a material impact on our liquidity, financial condition and results of operations.
Our capital expenditures consist
primarily of expenditures for the purchase of property, equipment and software. We made capital expenditures of nil for the six months
ended September 30, 2023.
Holding Company Structure
We are a holding company with
no material operations of our own. We conduct our operations primarily through our PRC subsidiaries, including our joint venture and our
consolidated affiliated entities in China. As a result, our ability to pay dividends and to finance any debt we may incur depends upon
direct and indirect dividends paid by our subsidiaries and consolidated affiliated entities. If any of our subsidiaries or consolidated
affiliated entities or any newly formed subsidiaries or consolidated affiliated entities incurs debt on their own behalf in the future,
the instruments governing their debt may restrict their ability to pay dividends to us. In addition, our PRC subsidiaries and consolidated
entities are permitted to pay dividends only out of their respective retained earnings, if any, as determined in accordance with PRC accounting
standards and regulations. Under PRC law, our PRC subsidiaries, consolidated affiliated entities and their subsidiaries, except for our
joint venture, are required to set aside a portion of their respective after-tax profits each year to fund a statutory reserve. Our
PRC subsidiaries and consolidated entities may also set aside a portion of their respective after-tax profits to fund the employee welfare
fund at the discretion of the board of directors or the enterprise itself. Although the statutory reserves can be used, among other ways,
to increase the registered capital and eliminate future losses in excess of retained earnings of the respective companies, the reserve
funds are not distributable as cash dividends except in the event of liquidation of these subsidiaries or consolidated affiliated entities,
as applicable.
C. Trend
Information
Other than as disclosed elsewhere
in this Form 6-K, we are not aware of any trends, uncertainties, demands, commitments or events for the six months ended September 30,
2023 that are reasonably likely to have a material adverse effect on our net revenues, income, profitability, liquidity or capital resources,
or that would cause the disclosed financial information to be not necessarily indicative of future operating results or financial conditions.
D. Critical Accounting
Estimates.
Our discussion and analysis
of our financial condition and results of operations relates to our unaudited condensed consolidated financial statements, which have
been prepared in accordance with United States of America generally accepted accounting principles (“U.S. GAAP”). The preparation
of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues,
costs and expenses, and related disclosures. On an on-going basis, we evaluate our estimates based on historical experience and on various
other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments
about the carrying values of assets and liabilities that are not readily apparent from other sources.
We consider an accounting
estimate to be critical if: (1) the accounting estimate requires us to make assumptions about matters that were highly uncertain
at the time the accounting estimate was made, and (2) changes in the estimate that are reasonably likely to occur from period to
period or use of different estimates that we reasonably could have used in the current period, would have a material impact on our financial
condition or results of operations. There are other items within our financial statements that require estimation but are not deemed critical,
as defined above. Changes in estimates used in these and other items could have a material impact on our financial statements.
For a detailed discussion
of our significant accounting policies and related judgments, please see “Note 2—Summary of Significant Accounting Policies”
of our unaudited condensed consolidated financial statements included elsewhere in this Form 6-K. You should read the following description
of critical accounting estimates in conjunction with our unaudited condensed consolidated financial statements and other disclosures included
in this Form 6-K.
8
v3.23.4
X |
- DefinitionBoolean flag that is true when the XBRL content amends previously-filed or accepted submission.
+ References
+ Details
Name: |
dei_AmendmentFlag |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionEnd date of current fiscal year in the format --MM-DD.
+ References
+ Details
Name: |
dei_CurrentFiscalYearEndDate |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:gMonthDayItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionFiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.
+ References
+ Details
Name: |
dei_DocumentFiscalPeriodFocus |
Namespace Prefix: |
dei_ |
Data Type: |
dei:fiscalPeriodItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThis is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.
+ References
+ Details
Name: |
dei_DocumentFiscalYearFocus |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:gYearItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionFor the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.
+ References
+ Details
Name: |
dei_DocumentPeriodEndDate |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:dateItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.
+ References
+ Details
Name: |
dei_DocumentType |
Namespace Prefix: |
dei_ |
Data Type: |
dei:submissionTypeItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionA unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityCentralIndexKey |
Namespace Prefix: |
dei_ |
Data Type: |
dei:centralIndexKeyItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionCommission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.
+ References
+ Details
Name: |
dei_EntityFileNumber |
Namespace Prefix: |
dei_ |
Data Type: |
dei:fileNumberItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityRegistrantName |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Unaudited Condensed Consolidated Balance Sheets - USD ($)
|
Sep. 30, 2023 |
Mar. 31, 2023 |
CURRENT ASSETS: |
|
|
Cash and cash equivalents |
$ 9,211,639
|
$ 7,924,468
|
Accounts receivable, net |
5,827,917
|
7,696,983
|
Prepayments and other assets |
613,723
|
272,129
|
Inventories |
1,227,339
|
1,686,449
|
Current assets held for sale - discontinued operation |
|
1,351,352
|
Loan receivable - current |
|
1,528,918
|
TOTAL CURRENT ASSETS |
16,880,618
|
20,460,299
|
TOTAL ASSETS |
16,880,618
|
20,460,299
|
CURRENT LIABILITIES: |
|
|
Accrued expenses and other current liabilities |
1,004,151
|
938,767
|
Short-term loan-third parties |
350,000
|
|
Contract liabilities |
415,020
|
194,376
|
Taxes payable |
93,822
|
96,005
|
Amount due to related parties |
9,686,152
|
9,686,152
|
Current liabilities held for sale - discontinued operation |
|
705,483
|
TOTAL CURRENT LIABILITIES |
11,549,145
|
11,620,783
|
TOTAL LIABILITIES |
11,549,145
|
11,620,783
|
COMMITMENTS AND CONTINGENCIES |
|
|
SHAREHOLDERS’ EQUITY: |
|
|
Ordinary share ($0.0001 par value, 500,000,000 shares authorized, 69,763,933 and 69,763,933 shares issued, 68,598,050 and 68,598,050 shares outstanding as of September 30, 2023 and March 31, 2023, respectively) |
6,977
|
6,977
|
Additional paid-in capital |
71,021,898
|
71,021,898
|
Treasury stock (1,165,883 shares as of September 30, 2023 and March 31, 2023, respectively) |
(3,988,370)
|
(3,988,370)
|
Accumulated deficit |
(57,925,257)
|
(54,467,600)
|
Accumulated other comprehensive loss |
(3,891,840)
|
(3,847,601)
|
TOTAL SHAREHOLDERS’ EQUITY |
5,223,408
|
8,725,304
|
Non-controlling interest |
108,065
|
114,212
|
TOTAL EQUITY |
5,331,473
|
8,839,516
|
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY |
$ 16,880,618
|
$ 20,460,299
|
X |
- DefinitionAmount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.
+ References
+ Details
Name: |
us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9
+ Details
Name: |
us-gaap_AccountsReceivableNetCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-11
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(ii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (h)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14
+ Details
Name: |
us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(18)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_AdditionalPaidInCapital |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(8)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(18)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 26: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_Assets |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
+ Details
Name: |
us-gaap_AssetsCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_AssetsCurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of assets held-for-sale that are not part of a disposal group, expected to be sold within a year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 15 -Paragraph 4 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482309/360-10-15-4
+ Details
Name: |
us-gaap_AssetsHeldForSaleNotPartOfDisposalGroupCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4
+ Details
Name: |
us-gaap_CashAndCashEquivalentsAtCarryingValue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionRepresents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(15)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.17) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.25) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommitmentsAndContingencies |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockValue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479837/606-10-45-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-8
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479837/606-10-45-2
+ Details
Name: |
us-gaap_ContractWithCustomerLiabilityCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_InventoryNet |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(14)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 21: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19-26) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_Liabilities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(32)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_LiabilitiesAndStockholdersEquity |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionTotal obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-5
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.21) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_LiabilitiesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_LiabilitiesCurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount classified as liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482130/360-10-45-9
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
+ Details
Name: |
us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of ownership interest in limited liability company (LLC), attributable to the parent entity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 272 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482987/272-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 272 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482987/272-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 272 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483014/272-10-45-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 272 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483014/272-10-45-4
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
+ Details
Name: |
us-gaap_MembersEquity |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of ownership interest in limited liability company (LLC) directly or indirectly attributable to noncontrolling interests.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
+ Details
Name: |
us-gaap_MembersEquityAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.
+ References
+ Details
Name: |
us-gaap_OtherReceivablesNetCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_PrepaidExpenseAndOtherAssetsCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of accumulated undistributed earnings (deficit).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (h)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-11
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(17)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_RetainedEarningsAccumulatedDeficit |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionReflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(13)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_ShortTermBorrowings |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(31)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 4.E) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-2
+ Details
Name: |
us-gaap_StockholdersEquity |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_StockholdersEquityAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionCarrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19,20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_TaxesPayableCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionThe amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481520/505-30-50-4
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481549/505-30-45-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29,30) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_TreasuryStockValue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
v3.23.4
Unaudited Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares
|
Sep. 30, 2023 |
Mar. 31, 2023 |
Statement of Financial Position [Abstract] |
|
|
Ordinary shares, par value (in Dollars per share) |
$ 0.0001
|
$ 0.0001
|
Ordinary shares, shares authorized |
500,000,000
|
500,000,000
|
Ordinary shares, shares issued |
69,763,933
|
69,763,933
|
Ordinary shares, shares outstanding |
68,598,050
|
68,598,050
|
Treasury stock |
1,165,883
|
1,165,883
|
X |
- DefinitionFace amount or stated value per share of common stock.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockParOrStatedValuePerShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionThe maximum number of common shares permitted to be issued by an entity's charter and bylaws.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(16)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesAuthorized |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionTotal number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesIssued |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(16)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_StatementOfFinancialPositionAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionNumber of previously issued common shares repurchased by the issuing entity and held in treasury.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481549/505-30-45-1
+ Details
Name: |
us-gaap_TreasuryStockCommonShares |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
v3.23.4
Unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) - USD ($)
|
6 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
REVENUES |
|
|
Sale of medical devices |
$ 894,768
|
$ 11,858,313
|
Tax and surcharges |
(1,185)
|
(1,231)
|
Net Revenues |
893,583
|
11,857,082
|
Cost of goods sold |
854,753
|
10,731,201
|
Gross Profit |
38,830
|
1,125,881
|
OPERATING EXPENSE |
|
|
Sales and marketing |
|
100,255
|
General and administrative |
2,354,678
|
1,245,786
|
Total Operating Expenses |
2,354,678
|
1,346,041
|
LOSS FROM CONTINUING OPERATIONS |
(2,315,848)
|
(220,160)
|
OTHER INCOME (EXPENSE) |
|
|
Other income |
9,508
|
384,148
|
Other expense |
(85,759)
|
(233,345)
|
Exchange (loss) gain |
(646,569)
|
1,727,968
|
Total Other (Expense) Income, net |
(722,820)
|
1,878,771
|
(LOSS) INCOME FROM CONTINUING OPERATION BEFORE INCOME TAXES |
(3,038,668)
|
1,658,611
|
PROVISION FOR INCOME TAXES |
24,869
|
11,746
|
NET (LOSS) INCOME FROM CONTINUING OPERATION |
(3,063,537)
|
1,646,865
|
Net loss from discontinued operations, net of income taxes |
(3,905)
|
(820,429)
|
Loss from disposal of discontinued operations, net of income taxes |
(389,576)
|
|
Total loss from discontinued operations |
(393,481)
|
(820,429)
|
NET (LOSS) INCOME |
(3,457,018)
|
826,436
|
Less: net income attributable to non-controlling interest |
639
|
16,098
|
NET (LOSS) INCOME ATTRIBUTABLE TO AKSO’S SHAREHOLDERS |
(3,457,657)
|
810,338
|
NET (LOSS) INCOME |
(3,457,018)
|
826,436
|
OTHER COMPREHENSIVE (LOSS) INCOME |
|
|
Foreign currency translation adjustment |
(51,025)
|
(3,181,964)
|
COMPREHENSIVE (LOSS) |
(3,508,043)
|
(2,355,528)
|
Less: comprehensive (loss) income attributable to non-controlling interest |
(6,147)
|
15,233
|
COMPREHENSIVE LOSS ATTRIBUTABLE TO AKSO’S SHAREHOLDERS |
$ (3,501,896)
|
$ (2,370,761)
|
Basic (in Dollars per share) |
$ (0.05)
|
$ 0.01
|
Diluted (in Dollars per share) |
$ (0.05)
|
$ 0.01
|
Basic (in Shares) |
68,598,050
|
68,598,050
|
Diluted (in Shares) |
68,598,050
|
68,598,050
|
X |
- DefinitionAmount of tax and surcharges.
+ References
+ Details
Name: |
ahg_TaxAndSurcharges |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(24)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(26)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-5
+ Details
Name: |
us-gaap_ComprehensiveIncomeNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_ComprehensiveIncomeNetOfTaxAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(24)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(20)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4K -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K
+ Details
Name: |
us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a),(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_CostOfGoodsAndServicesSold |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of gain (loss) not previously recognized resulting from the disposal of a discontinued operation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3B
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3
+ Details
Name: |
us-gaap_DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from operations classified as a discontinued operation. Excludes gain (loss) on disposal and provision for gain (loss) until disposal.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3A
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3
+ Details
Name: |
us-gaap_DiscontinuedOperationIncomeLossFromDiscontinuedOperationDuringPhaseOutPeriodNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount, before tax, of realized and unrealized gain (loss) from foreign currency transaction.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 20 -Name Accounting Standards Codification -Section 35 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482014/830-20-35-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481956/830-20-45-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481926/830-20-50-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481839/830-10-45-17
+ Details
Name: |
us-gaap_ForeignCurrencyTransactionGainLossBeforeTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_GeneralAndAdministrativeExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 17: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 19: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1,2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_GrossProfit |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from continuing operations attributable to the parent.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-18
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.13) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(27)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-03(13)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-1
Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(20)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 15: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperationsPerBasicShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(27)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-03(13)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-1
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(12)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 270 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482551/740-270-45-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3A
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3B
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-4
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3
+ Details
Name: |
us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 13: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(1)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 32: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
+ Details
Name: |
us-gaap_NetIncomeLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of Net Income (Loss) attributable to noncontrolling interest.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(17)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4J -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
+ Details
Name: |
us-gaap_NetIncomeLossAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NonoperatingIncomeExpenseAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionGenerally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.
+ References
+ Details
Name: |
us-gaap_OperatingExpenses |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_OperatingExpensesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe net result for the period of deducting operating expenses from operating revenues.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
+ Details
Name: |
us-gaap_OperatingIncomeLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10A -Subparagraph (a) -SubTopic 10 -Topic 220 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-10A
+ Details
Name: |
us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of tax expense (benefit) allocated to other comprehensive income (loss) attributable to parent entity.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 20 -SubTopic 10 -Topic 810 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-20
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (c)(3) -SubTopic 10 -Topic 810 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
+ Details
Name: |
us-gaap_OtherComprehensiveIncomeLossTaxPortionAttributableToParent1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of expense related to nonoperating activities, classified as other.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_OtherNonoperatingExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of income related to nonoperating activities, classified as other.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(7)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_OtherNonoperatingIncome |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of income (expense) related to nonoperating activities, classified as other.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_OtherNonoperatingIncomeExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
Reference 8: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 205 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(16)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(1)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19
Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 29: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1
Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 33: http://www.xbrl.org/2003/role/exampleRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 4J -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J
Reference 34: http://www.xbrl.org/2003/role/exampleRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 4K -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K
Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2
Reference 38: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
Reference 39: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
+ Details
Name: |
us-gaap_ProfitLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4
+ Details
Name: |
us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1
+ Details
Name: |
us-gaap_Revenues |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_RevenuesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe aggregate total amount of expenses directly related to the marketing or selling of products or services.
+ References
+ Details
Name: |
us-gaap_SellingAndMarketingExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-16
+ Details
Name: |
us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionNumber of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10
+ Details
Name: |
us-gaap_WeightedAverageNumberOfSharesOutstandingBasic |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Unaudited Condensed Consolidated Statements of Changes in Shareholders’ Equity (Deficit) - USD ($)
|
Ordinary Shares |
Additional Paid-in Capital |
Treasury stock |
Retained Earnings (Deficit) |
Accumulated Other Comprehensive income(loss) (Loss) |
Non- controlling interest |
Total |
Balance at Mar. 31, 2022 |
$ 6,977
|
$ 71,021,898
|
$ (3,988,370)
|
$ 53,107,676
|
$ (1,649,223)
|
$ 1,976
|
$ 12,285,582
|
Balance (in Shares) at Mar. 31, 2022 |
69,763,933
|
|
(1,165,883)
|
|
|
|
68,598,050
|
Net (loss) income for the period |
|
|
|
810,338
|
|
16,098
|
$ 826,436
|
Foreign currency translation adjustment |
|
|
|
|
(3,181,099)
|
(865)
|
(3,181,964)
|
Balance at Sep. 30, 2022 |
$ 6,977
|
71,021,898
|
$ (3,988,370)
|
(52,297,338)
|
(4,830,322)
|
17,209
|
$ 9,930,054
|
Balance (in Shares) at Sep. 30, 2022 |
69,763,933
|
|
(1,165,883)
|
|
|
|
68,598,050
|
Balance at Mar. 31, 2023 |
$ 6,977
|
71,021,898
|
$ (3,988,370)
|
(54,467,600)
|
(3,847,601)
|
114,212
|
$ 8,839,516
|
Balance (in Shares) at Mar. 31, 2023 |
69,763,933
|
|
(1,165,883)
|
|
|
|
68,598,050
|
Net (loss) income for the period |
|
|
|
(3,457,657)
|
|
639
|
$ (3,457,018)
|
Foreign currency translation adjustment |
|
|
|
|
(44,239)
|
(6,786)
|
(51,025)
|
Balance at Sep. 30, 2023 |
$ 6,977
|
$ 71,021,898
|
$ (3,988,370)
|
$ (57,925,257)
|
$ (3,891,840)
|
$ 108,065
|
$ 5,331,473
|
Balance (in Shares) at Sep. 30, 2023 |
69,763,933
|
|
(1,165,883)
|
|
|
|
68,598,050
|
X |
- DefinitionNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(16)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionAmount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10A -Subparagraph (a) -SubTopic 10 -Topic 220 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-10A
+ Details
Name: |
us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
Reference 8: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 205 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(16)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(1)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19
Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 29: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1
Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 33: http://www.xbrl.org/2003/role/exampleRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 4J -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J
Reference 34: http://www.xbrl.org/2003/role/exampleRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 4K -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K
Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2
Reference 38: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
Reference 39: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
+ Details
Name: |
us-gaap_ProfitLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-24
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 23 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-5
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(iv) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (i)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a)(3)(iii)(03) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (d)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (d)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (e)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-5
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-17
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20
Reference 29: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 205 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-3
Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2
Reference 34: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 38: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 39: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 40: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 41: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-15
Reference 42: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-16
Reference 43: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4I -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4I
+ Details
Name: |
us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
v3.23.4
Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)
|
6 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
CASH FLOWS FROM OPERATING ACTIVITIES: |
|
|
Net income (loss) from continuing operation |
$ (3,063,537)
|
$ 1,646,865
|
Adjustments to reconcile net (loss) to net cash provided by (used in) operating activities: |
|
|
Loss from disposal of discontinued operations |
389,576
|
|
Provision for doubtful accounts |
1,541,880
|
|
Accounts receivable |
327,186
|
(7,914,232)
|
Prepayments and other assets |
(341,594)
|
(205,374)
|
Inventories |
459,110
|
6,896,267
|
Accrued expenses and other current liabilities |
65,384
|
212,732
|
Contract liabilities |
220,644
|
|
Taxes payable |
(2,183)
|
(95,754)
|
)Net cash (used in) provided by continuing operations |
(403,534)
|
540,504
|
Net cash provided by (used in) discontinued operations |
645,869
|
(1,874,620)
|
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES |
242,335
|
(1,334,116)
|
CASH FLOWS FROM INVESTING ACTIVITIES: |
|
|
Cash received from loan repayments |
1,528,918
|
20,000,000
|
Net cash provided by continuing operations |
1,528,918
|
20,000,000
|
Net cash provided by discontinued operations |
|
|
NET CASH PROVIDED BY INVESTING ACTIVITIES |
1,528,918
|
20,000,000
|
CASH FLOWS FROM FINANCING ACTIVITIES: |
|
|
Repayments of loans due to related parties |
|
(27,513,849)
|
Loan from third parties |
350,000
|
|
Net cash provided by (used in) continuing operations |
350,000
|
(27,513,849)
|
Net cash provided by (used in) discontinued operations |
|
|
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES |
350,000
|
(27,513,849)
|
EFFECT OF EXCHANGE RATE CHANGE ON CASH |
185,605
|
(3,086,796)
|
NET INCREASE(DECREASE) IN CASH |
2,306,858
|
(11,934,761)
|
CASH AND CASH EQUIVALENTS - beginning of period |
7,924,468
|
21,925,322
|
CASH AND CASH EQUIVALENTS - end of period |
10,231,326
|
9,990,561
|
Less: cash and cash equivalents of discontinued operations at end of period |
1,019,687
|
1,387,425
|
Cash and cash equivalents of continuing operations, at end of period |
$ 9,211,639
|
$ 8,603,136
|
X |
- DefinitionCash and cash equivalents, restricted cash of continuing operations.
+ References
+ Details
Name: |
ahg_cashandcashequivalentsrestrictedcashofcontinuingoperations |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4
+ Details
Name: |
us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; attributable to disposal group, including, but not limited to, discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4
+ Details
Name: |
us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 1 -SubTopic 230 -Topic 830 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1
+ Details
Name: |
us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) of financing activities of discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
+ Details
Name: |
us-gaap_CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) of operating activities of discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
+ Details
Name: |
us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of gain (loss) not previously recognized resulting from the disposal of a discontinued operation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3B
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3
+ Details
Name: |
us-gaap_DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 230 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1
+ Details
Name: |
us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from continuing operations attributable to the parent.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-18
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.13) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period in the amount due from customers for the credit sale of goods and services; includes accounts receivable and other types of receivables.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period of all taxes owed but not paid, including income, property and other taxes.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInAccruedTaxesPayable |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of increase (decrease) in obligation to transfer good or service to customer for which consideration has been received or is receivable.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 912 -SubTopic 310 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482312/912-310-45-11
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInContractWithCustomerLiability |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInInventories |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of increase (decrease) in prepaid expenses, and assets classified as other.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInFinancingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInInvestingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInOperatingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe cash inflow associated with the collection, including prepayments, of loans receivable issued for financing of goods and services.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12
+ Details
Name: |
us-gaap_ProceedsFromCollectionOfLoansReceivable |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of expense (reversal of expense) for expected credit loss on accounts receivable.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_ProvisionForDoubtfulAccounts |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
v3.23.4
Business Description
|
6 Months Ended |
Sep. 30, 2023 |
Business Description [Abstract] |
|
BUSINESS DESCRIPTION |
Note 1 – BUSINESS DESCRIPTION
Organization and description of business
Akso Health Group, formerly
known as Xiaobai Maimai Inc., is a limited company incorporated under the laws of the Cayman Islands on April 25, 2016. Akso Health Group
(“Akso Health”), its subsidiaries, and consolidated variable interest entities (“VIEs”) (collectively the “Company”),
previously operated an online Peer to Peer (“P2P”) marketplace business and micro-lending business in the People’s Republic
of China (the “PRC”). Since May 2019, the Company has ceased to issue new loans through its micro-lending business and since
October 2019, the Company has ceased to conduct its P2P business. On December 30, 2020, the Company completed the disposition transaction
of its P2P business.
In May 2020, the Company
launched its social e-commerce platform to offer high-quality and affordable branded products through collaboration with online and offline
merchants. In addition, the Company is in the process of developing a new business as a cancer therapy and radiotherapy oncology service
provider with operations in the U.S. The Company plans to open 2 vaccine research centers and 100 radiation oncology centers to be located
on the east coast serving cancer patients in need of varying stages of treatment, including specialized radiation therapy centers for
radiotherapy (RT), personalized consultation, conventional treatment planning, and other cancer related treatment services. On December
3, 2021, the shareholders approved the Company’s plan to change its name to “Akso Health Group”. In January 2022, three
centers were established in US and the Company started its business of sales of medical devices in US market. In April 2022, the Company
started its sales of medical devices in China market through its subsidiary Qingdao Akso Health Management Co., Ltd. In May 2023, the
Company disposed its social E-commerce business and would focus on healthcare business in the future.
As of September 30, 2023,
the Company’s principal subsidiaries are as follows:
| |
Date of | |
| |
| |
|
| |
incorporation / | |
Place of | |
Percentage of | |
|
| |
acquisition | |
incorporation | |
legal ownership | |
Principal activities |
Wholly owned subsidiaries | |
| |
| |
| |
|
We Health Limited (“We Health”) | |
July 8, 2021 | |
New York | |
100% | |
Investment holding |
We Healthy Limited (“We Healthy”) | |
December 15, 2021 | |
Hong Kong | |
51% | |
Investment holding |
Akso Remote Medical Consultation Center Inc. (“Akso Remote Medical”) | |
January 3, 2022 | |
Wyoming | |
100% | |
Provision of health treatment services |
Akso Online MediTech Co., Ltd.(“Akso Online MediTech”) | |
January 4, 2022 | |
Wyoming | |
100% | |
Sales of medical devices |
Akso First Health Treatment Center Inc. (“Akso First Health”) | |
January 4, 2022 | |
Massachusetts | |
100% | |
Provision of health treatment services |
Qindao Akso Health Management Co., Limited (“Qingdao Akso”) | |
January 26, 2022 | |
PRC | |
51% | |
Provision of health treatment services |
|
X |
- References
+ Details
Name: |
ahg_BusinessDescriptionLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 275 -Publisher FASB -URI https://asc.fasb.org//275/tableOfContent
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1
+ Details
Name: |
us-gaap_NatureOfOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Summary of Significant Accounting Policies
|
6 Months Ended |
Sep. 30, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation
The accompanying unaudited
interim condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the Securities and Exchange
Commission (“SEC”), regarding financial reporting, and include all normal and recurring adjustments that management of the
Company considers necessary for a fair presentation of its financial position and operating results. The results of operations for the
six months ended September 30, 2023 are not necessarily indicative of results to be expected for any other interim period or for the full year
of 2023. Certain prior year balances in the consolidated statements of operations and comprehensive (loss) and cash flows have been reclassified
to the current year’s presentation.
All consolidated financial
statements and notes to the consolidated financial statements are presented in United States dollars (“US Dollar” or “US$”
or “$”).
Basis of consolidation
The accompanying
unaudited condensed consolidated financial statements include the financial statements of the Company, its subsidiaries, its
consolidated VIEs and VIE’s subsidiaries for which the Company is the primary beneficiary. All inter-company transactions and
balances have been eliminated upon consolidation.
Due to the disposal of the
social E-commerce business, which represented a strategic shift and had a major effect on the Company’s results of operations, revenues,
costs and expenses related to the social E-commerce business have been reclassified in the accompanying consolidated financial statements
as discontinued operations for all the periods presented. Assets and liabilities of the social E-commerce business were reclassified separately
from other assets and liabilities of the Company on the consolidated balance sheets. Refer to Note 1 and Note 3.
Consolidated VIEs
VIE arrangements
In order to comply with the
PRC laws and regulations which prohibit or restrict foreign investments into companies involved in restricted businesses, the Company
operates its marketplace and restricted businesses in the PRC through certain PRC domestic companies, whose equity interests are held
by certain management members of the Company or onshore nominees of the Company (“Nominee Shareholders”). The Company obtained
control over these PRC domestic companies by entering into a series of contractual arrangements with these PRC domestic companies and
their respective Nominee Shareholders. These contractual agreements cannot be unilaterally terminated by the Nominee Shareholders or the
PRC domestic companies. As a result, the Company maintains the ability to control these PRC domestic companies and is entitled to substantially
all of the economic benefits from these PRC domestic companies. Management concluded that these PRC domestic companies are VIEs of the
Company, of which the Company is the ultimate primary beneficiary. As such, the Company consolidated financial results of these PRC domestic
companies and their subsidiaries in the Group’s consolidated financial statements. The principal terms of the agreements entered
into amongst the VIEs, their respective shareholders and the WFOE are further described below.
Exclusive Business Cooperation
Agreements
The Exclusive Business Cooperation
Agreements enable the WOFE to receive substantially all of the assets and business of the VIEs in the PRC. Under these Agreements, the
WOFE has the exclusive right to provide the VIEs with comprehensive technical support, consulting services and other services during the
term of these Agreements, including but not limited to software licensing; development, maintenance and update of software, network systems,
hardware and database; technical support and training for employees; consultancy on technology and market information; business management
consultation; marketing and promotion services, etc. The WOFE has the right to determine the fees associated with the services it provides
based on the technical difficulty and complexity of the services, the actual labor costs it incurs for providing the services and some
other factors during the relevant period. This Agreements remain effective unless otherwise terminated in writing by WOFE.
Equity Interest Pledge Agreements
Pursuant to the Equity Interest
Pledge Agreements, each Shareholder of the VIEs agreed to pledge their equity interest in the VIEs to the WOFE to secure the performance
of the VIEs’ obligations under the Exclusive Business Cooperation Agreements and any such agreements to be entered into in the future.
Shareholders of the VIEs agreed not to transfer, sell, pledge, dispose of or otherwise create any encumbrance on their equity interests
in the VIEs without the prior written consent of the WOFE. The Pledges became effective on such date when the pledge of the Equity Interest
contemplated herein were registered with the relevant administration for industry and commerce (the “AIC”) and remain effective
until all contract obligations have been fully performed and all secured indebtedness has been fully paid. Exclusive Option Agreements
Pursuant to the Exclusive
Option Agreements, each of the Shareholders of the VIE irrevocably grant the WOFE an irrevocable and exclusive right to purchase, or designate
one or more persons (including individuals, corporations, partnerships, partners, enterprises, trusts or non-corporate organizations)
to purchase the equity interests in the VIEs then held by such Shareholder of the VIEs once or at multiple times at any time in part or
in whole at the WOFE’s sole and absolute discretion to the extent permitted by Chinese laws at the price of RMB 1 or at the price
of the minimum amount of consideration permitted by the applicable PRC law at the time when such purchase occurs. These three Agreements
remain effective until all equity interests held by the shareholders of the VIEs in the VIEs have been transferred or assigned to the
WOFE and/or its designees.
Loan Agreements
Pursuant to the three Loan
Agreements, the WOFE agreed to lend each of the Shareholders of VIEs a loan only to subscribe to the registered capital of the VIEs. The
repayment of the loan shall be made by permitting the WOFE to execute its exclusive right to purchase shares from the shareholders of
the VIEs under the Exclusive Option Agreement as the repayment is equivalent to the consideration of the purchased shares. The term of
these loans is 10 years, which may be extended upon mutual written consent of all parties.
Power of Attorney
Each Shareholder of the VIEs,
executed a Power of Attorney agreement with the WOFE and the VIEs, whereby Shareholders of the VIEs irrevocably appoint and constitute
the WOFE as their attorney-in-fact to exercise on the shareholders’ behalf any and all rights that Shareholders of the VIEs have
in respect of their equity interests in the VIEs. These three Power of Attorney documents remain irrevocable and continuously effective
and valid as long as the original shareholders of the VIEs remain as the Shareholders of the VIEs.
Risks in relation to the VIE structure
The Company believes that
the contractual arrangements with its VIEs and their respective shareholders are in compliance with the PRC laws and regulations and are
legally enforceable. However, uncertainties in the PRC legal system could limit the Company’s ability to enforce the contractual
arrangements. If the legal structure and contractual arrangements were found to be in violation of the PRC laws and regulations, the PRC
government could:
| ● | revoke the business and operating licenses of the Company’s
PRC subsidiary and VIEs; |
| ● | discontinue or restrict the operations of any related-party
transactions between the Company’s PRC subsidiary and VIEs; |
| ● | limit the Company’s business expansion in the PRC by
way of entering into contractual arrangements; |
| ● | impose fines or other requirements with which the Company’s
PRC subsidiary and VIEs may not be able to comply; |
| ● | require the Company or the Company’s PRC subsidiary
and VIEs to restructure the relevant ownership structure or operations; and/or |
| ● | restrict or prohibit the Company’s use of the proceeds
of the additional public offering to finance the Company’s business and operations in the PRC. |
The Company’s ability
to conduct its Online Marketplace business may be negatively affected if the PRC government were to carry out any of the aforementioned
actions. As a result, the Company may not be able to consolidate its VIEs in its consolidated financial statements as it may lose the
ability to exert effective control over the VIEs and their respective shareholders and it may lose the ability to receive economic benefits
from the VIEs. The Company, however, does not believe such actions would result in the liquidation or dissolution of the Company, its
PRC subsidiary and VIEs. The interests of the shareholders
of VIEs may diverge from that of the Company and that may potentially increase the risk that they would seek to act contrary to the contractual
terms, for example by influencing the VIEs not to pay the service fees when required to do so. The Company cannot assure that when conflicts
of interest arise, shareholders of the VIEs will act in the best interests of the Company or that conflicts of interests will be resolved
in the Company’s favor. Currently, the Company does not have existing arrangements to address potential conflicts of interest the
shareholders of the VIEs may encounter in their capacity as beneficial owners and directors of the VIEs, on the one hand, and as beneficial
owners and directors of the Company, on the other hand. The Company believes the shareholders of VIEs will not act contrary to any of
the contractual arrangements and the exclusive option agreements provide the Company with a mechanism to remove the current shareholders
of the VIEs should they act to the detriment of the Company. The Company relies on certain current shareholders of the VIEs to fulfill
their fiduciary duties and abide by laws of the PRC and act in the best interest of the Company. If the Company cannot resolve any conflicts
of interest or disputes between the Company and the shareholders of the VIEs, the Company would have to rely on legal proceedings, which
could result in disruption of its business, and there is substantial uncertainty as to the outcome of any such legal proceedings.
In May 2023, the Company completed the disposal of its social E-commerce
business, which was operated by the consolidated VIEs. As a result, the following financial statement
amounts and balances of the consolidated VIEs were included in net income (loss) from discontinued operation in the accompanying consolidated
statements of operations and comprehensive (loss) income and assets/liabilities held for sale in consolidated balance sheet.
| |
As of | | |
As of | |
| |
September 30,
2023 | | |
March 31,
2023 | |
| |
USD | | |
USD | |
Current Assets: | |
| | |
| |
Cash and cash equivalents | |
| — | | |
| 678,691 | |
Accounts receivable, net | |
| — | | |
| 10,062 | |
Prepayments and other assets | |
| — | | |
| 43,779 | |
Amounts due from related parties | |
| — | | |
| 26,206,288 | |
Total Current Assets | |
| — | | |
| 26,938,820 | |
Property, equipment and software, net | |
| — | | |
| 28,698 | |
Total Assets | |
| — | | |
| 26,967,518 | |
| |
| | | |
| | |
Current Liabilities | |
| | | |
| | |
Accrued expenses and other current liabilities | |
| — | | |
| 32,430 | |
Taxes payable | |
| — | | |
| (12,624 | ) |
Total Current Liabilities | |
| — | | |
| 19,806 | |
Total Liabilities | |
| — | | |
| 19,806 | |
| | For the Six Months Ended September 30, | | | | 2023 | | | 2022 | | | | USD | | | USD | | Net revenues | | | 698 | | | | 17,710 | | Net loss | | | 3,905 | | | | (281,150 | ) |
| |
For Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Net cash provided by (used in) operating activities | |
| — | | |
| (295,448 | ) |
Net cash provided by (used in) investing activities | |
| — | | |
| — | |
Net cash provided by (used in) financing activities | |
| — | | |
| (1,263,206 | ) |
Uses of estimates
The preparation of consolidated
financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenue and expenses during each reporting period. Actual results could differ from such estimates. Significant accounting
estimates reflected in the Company’s consolidated financial statements include estimates and judgments applied in allocation of
revenue with various performance obligations, allowance for accounts receivable valuation allowance for deferred tax assets, valuation
of share-based compensation and allowance for loans receivable and other receivable.
Fair value of financial
instruments
Fair value is the price that
would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the
Company considers the principal or most advantageous market in which it would transact and the market-based risk measurement or assumptions
that market participants would use when pricing the asset or liability.
The Company follows the provisions
of Financial Accounting Standards Board (“FASB”), Accounting Standards Codification (“ASC”) 820, Fair Value Measurements
and Disclosures. ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value
hierarchy to classify the inputs used in measuring fair value as follows:
Level 1 — Inputs are
unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.
Level 2 — Inputs are
unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities
in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable
market data.
Level 3 — Inputs are
unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in
pricing the asset or liability based on the best available information.
The carrying amounts reported
in the balance sheets for cash, receivables, prepayments and other assets, loan principal and interest receivable, approximate their fair
value based on the short-term maturity of these instruments. The Company did not transfer any assets or liabilities in or out of level
3 during the periods ended September 30, 2023 and March 31, 2023.
Discontinued Operations
A component of a reporting
entity or a group of components of a reporting entity that are disposed or meet the criteria to be classified as held for sale, such as
the management, having the authority to approve the action, commits to a plan to sell the disposal group, should be reported in discontinued
operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial
results. Discontinued operations are reported when a component of an entity comprising operations and cash flows that can be clearly distinguished,
operationally and for financial reporting purposes, from the rest of the entity is classified as held for disposal or has been disposed
of, if the component either (1) represents a strategic shift or (2) have a major impact on an entity’s financial results and operations.
Included in the consolidated statements of operations and comprehensive (loss) income, result from discontinued operations have been reported
separately from the income and expenses from continuing operations and prior periods have been presented on a reclassified comparative
basis. In order to present the financial effects of the continuing operations and discontinued operations, revenues and expenses arising
from intra-group transactions are eliminated except for those revenues and expenses that are considered to continue after the disposal
of the discontinued operations.
Due to the disposal of the
social E-commerce business, which represented a strategic shift and had a major effect on the Company’s results of operations, revenues,
costs and expenses related to the social E-commerce business have been reclassified in the accompanying consolidated financial statements
as discontinued operations for all the periods presented. Revenue recognition
In February 2022, the
Company started its business in the US market for the sale of medical devices. In May 2020, the Company launched its social
E-commerce platform and built collaboration with domestic mainstream
E-commerce marketplaces. The Company provides recommendation services by referring certain interested users to those marketplaces
for high-quality and affordable branded products. Prior to business transformation, the Company through its P2P business offered
online consumer lending-related service in fiscal year 2020, which was discontinued in fiscal year 2021 and disposed on December 30,
2020. In May 2023, the Company disposed its social E-commerce business The Company presents value added taxes (“VAT”) as
a reduction of revenues.
Revenues generated are accounted
under Accounting Standards Update (ASU) 2014-09, “Revenue from contracts with Customers” (Topic 606). The core principle of
the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount
that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core
principle, the Company applies the following steps:
Step 1: Identify the contract
(s) with a customer
Step 2: Identify the performance
obligations in the contract
Step 3: Determine the transaction
price
Step 4: Allocate the transaction
price to the performance obligations in the contract
Step 5: Recognize revenue when
(or as) the entity satisfies a performance obligation
Online marketplace services
The commission services revenue
primarily consists of commission fees charged to the online E-commerce marketplace for recommending users to purchase on their marketplaces,
where the Company generally is acting as an agent and its performance obligation is to provide recommendation services for purchasing
specified goods or services by those third-party sellers, is not responsible for fulfilling the promise to provide the specified goods
or services, and does not have the ability to control the related shipping services when utilized by the third-party sellers. Upon successful
sales, the Company will charge the online E-commerce companies a negotiated amount or a fixed rate commission fee based on the sales amount.
Commission services revenues are recognized on a net basis at the point of receipt of products, net of a return allowance and incentives
to consumers or channels.
In order to promote its online marketplace and attract more registered
consumers, the Company at its own discretion offers incentives to consumers. Consumers are not customers of the Company, therefore incentives
offered to consumers are not considered payments to customers. Such incentives offered to consumers were as a reward for purchasing by
themselves or their sharing through our platform. Incentives provided to consumers are specific to any merchant and are recognized as
a reduction of commission service revenue. For the six months ended September 30, 2023 and 2022, the total amount of incentives was nil
and US$16,152, respectively, which was included in net income (loss) from discontinued operation in the accompanying consolidated statements
of operations and comprehensive (loss) income.
| ● | Sales of medical devices |
Since February 2022, through
its subsidiary Akso Online MediTech, the Company engaged in the sale of Covid-19 Antigen Rapid Tests in US market. Akso Online MediTech
purchases medical devices in quantity and distributes products primarily to medical products dealers. The deliveries may take one day
or longer depending on the customers’ location. Revenue from sales of merchandise to non-retail customers is recognized when the
merchandise is transferred to customers. There was no sales return since the start the business.
Since April 2022, through
its subsidiary Qingdao Akso engaged in the sales of medical devices such as cardioverter-defibrillators and anesthesia laryngoscope in
the market of China. Qingdao Akso purchased devices in quantity and distributes products primarily to medical products dealers or end-users.
The deliveries may take one day or longer depending on the customers’ location. Revenue from sales of merchandise to non-retail
customers is recognized when the merchandise is transferred to customers. There was no sales return since the start the business.
| ● | Disaggregation of revenue |
For the six months ended September 30, 2023, all of the Company’s
revenue was generated from the PRC and for the six months ended September 30, 2022, the Company’s revenue were generated from US
and PRC. The following table illustrates the disaggregation of revenue:
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Revenue | |
| | |
| |
Revenue from medical devices | |
| 894,768 | | |
| 11,858,313 | |
Total revenues | |
| 894,768 | | |
| 11,858,313 | |
Tax and surcharges | |
| (1,185 | ) | |
| (1,231 | ) |
Net Revenues | |
| 893,583 | | |
| 11,857,082 | |
Cash and cash equivalents
Cash and cash equivalents
represent cash on hand, unrestricted demand deposits, and other short-term highly liquid investments placed with banks, which have original
maturities of three months or less and are readily convertible to known amounts of cash. Accounts receivable and allowance for uncollectible
accounts
Accounts receivable are
mainly receivables from sales of medical devices business, which are
stated at the historical carrying amount net of allowance for uncollectible accounts. The Company establishes an allowance for
uncollectible accounts receivable based on estimates, historical experience and other factors surrounding the credit risk of
specific customers. Uncollectible accounts receivables are written off when a settlement is reached for an amount that is less than
the outstanding historical balance or when the Company has determined that is not probable for the balance to be collected.
Beginning on April 1, 2020, the Company evaluates its accounts receivable for expected credit losses on a regular basis. The Company
maintains an estimated allowance for credit losses to reduce its accounts receivable to the amount that it believes will be
collected. The Company uses the length of time a balance has been outstanding, the payment history, creditworthiness and financial
conditions of the customers and industry trend as credit quality indicators to monitor the Company’s
receivables within the scope of expected credit losses model and use these as a basis to develop the Company’s
expected loss estimates. The Company adjusts the allowance percentage periodically when there are significant differences between
estimated bad debts and actual bad debts. If there is strong evidence indicating that the accounts receivable is likely to be
unrecoverable, the Company also makes a specific allowance in the period in which a loss is determined to be probable. Accounts
receivable balances are written off after all collection efforts have been exhausted. As of September 30, 2023 and March 31, 2023,
the allowance for uncollectible accounts receivable balance was US$ 1,942,639 and US$ 400,759, respectively.
Inventories
Inventories are comprised
of finished goods, which are defibrillators and anesthesia laryngoscope, and are stated at the lower of cost or net realizable value
using first in first out (FIFO) method. Management reviews inventories for obsolescence and cost in excess of net realizable value periodically
when appropriate and records a reserve against the inventory when the carrying value exceeds net realizable value. As of September 30,
2023 and March 31, 2023, the Company determined that no allowance was necessary.
Contract liabilities
Contract liabilities on uncompleted
contracts represent the amounts of cash collected from clients, billings to clients on contracts in advance of work performed and revenue
recognized. The majority of these amounts are expected to be earned within twelve months and are classified as current liabilities.
Impairment of long-lived assets
The carrying value of the
long-lived assets are reviewed for impairment, whenever events or changes in circumstances indicate the carrying value of an asset may
not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of assets to future
undiscounted net cash flows expected to be generated by the assets. Such assets are considered to be impaired if the sum of the expected
undiscounted cash flows is less than carrying amount of the assets. The impairment to be recognized is measured by the amount by which
the carrying amounts of the assets exceed the fair value of the assets. No impairment loss was recognized for the six months ended September
30, 2023 and 2022.
Advertising and promotion expenses
The Company recognizes its advertising and promotion expenses as sales
and marketing expense. Advertising expenses represent expenses for placing advertisements on television, radio and in newspapers, as well
as on internet websites and search engines. Advertising and promotion cost are expensed as incurred. For the six months ended September
30, 2023 and 2022, the advertising and promotion expense was nil and US$ 100,255, respectively. Lease
Upon the adoption of FASB
ASC 842 on April 1, 2019 using the modified retrospective method, the Company determines if an arrangement is a lease or contains a lease
at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities,
in the Company’s consolidated balance sheets. The Company does not have any finance leases as of the adoption date or September
30, 2023.
ROU represents the Company’s
right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments
arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease
payments over the lease term. When determining the lease term, the Company includes options to extend or terminate the lease when it is
reasonably certain that it will exercise that option, if any. As the Company’s leases do not provide an implicit rate, the Company
uses its incremental borrowing rate, which it calculates based on the credit quality of the Company and by comparing interest rates available
in the market for similar borrowings, and adjusting this amount based on the impact of collateral over the term of each lease.
For
operating lease with a term of one year or less, the Company has elected to not recognize a lease liability or lease right of use asset
on its consolidated balance sheets. Instead, it recognizes the lease payment as expense on a straight-line basis over the lease term.
Short-term lease costs are immaterial to its consolidated statements of operations and comprehensive (loss). The Company has operating
lease agreements with insignificant non-lease components and have elected the practical expedient to combine and account for lease and
non-lease components as single lease component.
Warrants
The Company accounts for
warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms
and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) ASC 480 “Distinguishing Liabilities
from Equity” (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether
the warrants are freestanding financial instruments pursuant to ASC 480, whether they meet the definition of a liability pursuant to ASC
480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are
indexed to the Company’s own common stock and whether the warrant holders could potentially require “net cash settlement”
in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires
the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent annually period end date while
the warrants are outstanding.
For issued or modified warrants
that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time
of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to
be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the
estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations (Note 16). Treasury stock
Treasury stock represents
ordinary shares repurchased by the Company that are no longer outstanding and are held by the Company. The repurchase of ordinary shares
is accounted for under the cost method whereby the entire cost of the acquired shares are recorded as treasury stock. The cost of treasury
stock is transferred to “additional paid-in capital” when it is re-issued for the purpose of share options exercised and share
awards.
Income taxes
The Company accounts for
current income taxes in accordance with the laws of the relevant tax authorities. The charge for taxation is based on the results for
the fiscal year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted
or substantively enacted by the balance sheet date.
The Company accounts for
income tax under the asset and liability method, which requires recognition of deferred tax assets and liabilities for the expected future
tax consequences of the events that have been included in the financial statements or tax returns. Under this method, deferred income
taxes will be recognized if significant temporary differences between tax and financial statements occur. A valuation allowance is established
against net deferred tax assets when it is more likely that some portion or all of the net deferred tax asset will not be realized. For
the six months ended September 30, 2023 and 2022, the Company provided a full valuation allowance on the net deferred tax assets.
The Company may be subject
to challenges from taxing authorities regarding the amounts of taxes due. These challenges may alter the timing or amount of taxable income
or deductions. Management determines whether the benefits of its tax positions are more-likely-than-not of being sustained upon audit
based on the technical merits of the tax position. The Company records a liability for uncertain tax positions when it is probable that
a loss has been incurred and the amount can be reasonably estimated.
An uncertain tax position
is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. For tax positions not meeting the “more likely than not” test, no tax benefit
is recorded. Penalties and interest incurred related to underpayment of income taxes are classified as income tax expense in the period
incurred. The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the
technical merits, and measures the unrecognized benefits associated with the tax positions. As of September 30, 2023 and March 31,
2023, the Company did not have any significant unrecognized uncertain tax positions. The Company does not believe that its unrecognized
tax benefits will change over the next twelve months. Noncontrolling interests
Noncontrolling interest consists
of 49% of the equity interest of We Healthy held by other investors. Excess of contribution received from noncontrolling shareholders
over carrying value of the entity is recorded in additional paid in capital. The noncontrolling interests are presented in the consolidated
balance sheets, separately from equity attributable to the shareholders of the Company. Noncontrolling interests in the results of the
Company are presented on the face of the consolidated statement of operations as an allocation of the total income or loss for the year
between non-controlling interest holders and the shareholders of the Company.
Noncontrolling interest consist
of the following:
| |
September 30, | | |
March 31, | |
| |
2023 | | |
2023 | |
| |
USD | | |
USD | |
We Healthy | |
| 108,065 | | |
| 114,212 | |
Earnings (loss) per share
The Company computes earnings
per share (“EPS”) in accordance with FASB ASC 260, “Earnings per Share” (“ASC 260”). ASC 260 requires
public companies with capital structures to present basic and diluted EPS. Basic EPS is measured as net income (loss) attributed to ordinary
shareholders divided by the weighted average number of ordinary shares outstanding for the period. Diluted EPS is similar to basic EPS
but presents the dilutive effect on a per share basis of potential ordinary shares (e.g., convertible securities, options and warrants)
as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have
an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted
EPS.
Foreign currency translation
The reporting currency of
the Company is the U.S. Dollar. The Company’s subsidiaries with operations in mainland China, the Hong Kong Special Administrative
Region of the PRC (“Hong Kong” or “Hong Kong S.A.R.”), and the United States generally use their respective local
currencies as their functional currencies. The Company’s financial statements have been translated into the reporting currency.
Assets and liabilities of the Company are translated at the exchange rate at each reporting period end date. Equity is translated at historical
rates. Income and expense accounts are translated at the average exchange rate during the reporting period. The resulting translation
adjustments are reported under accumulated other comprehensive income (loss). Transactions denominated in currencies other than functional
currency are translated into the functional currency at the exchange rates quoted by authoritative banks prevailing at the dates of the
transactions. Exchange gains and losses resulting from those foreign currency transactions denominated in a currency other than the functional
currency are recorded in “other income (expense)” in the consolidated statements of operations and comprehensive income. The
RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions.
No representation is made that any RMB amounts could have been, or could be, converted, realized or settled into USD at the rates used
in translation.
Spot exchange rates and average
exchange rates were used in the translation of the condensed consolidated financial statements.
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
US Exchange Rate | |
| | |
| |
Period-end RMB | |
| 7.2960 | | |
| 7.1135 | |
Period average RMB | |
| 7.1287 | | |
| 6.7312 | |
Significant risks and uncertainties
Foreign currency risk
RMB is not a freely convertible
currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, controls the conversion
of RMB into foreign currencies. The value of RMB is subject to changes in central government policies and to international economic and
political developments affecting supply and demand in the China Foreign Exchange Trading System market. The Company’s cash and cash
equivalents denominated in RMB amounted to US$ 9,153,688 and US$7,876,767 as of September 30, 2023 and March 31, 2023, respectively.
Concentration of credit risk
Financial instruments that
potentially expose the Company to significant concentration of credit risk primarily included in the financial lines of cash and cash
equivalents, accounts receivable, loan receivables, other receivables and prepayments and other assets. As of September 30, 2023, substantially
all of the Company’s cash and cash equivalents were held by major financial institutions located worldwide, including mainland China
and Unite State. According to the China Bank Deposit Insurance Ordinance, the deposits at each bank is covered by insurance with an upper
limit of RMB 500,000 (approximately US$68,531) at each bank. As of September 30, 2023, the total amount not covered by issuance in the
PRC was US$ 9,085,157. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 (approximately US$64,000)
if the bank with which an individual/a company hold its eligible deposit fails. As of September 30, 2023, no cash balance maintained at
financial institutions in Hong Kong was subject to credit risk. In the US, the insurance coverage of each bank is $250,000. As of September
30, 2023, no cash balance maintained at financial institutions in US was subject to credit risk. If the financial institutions could become
insolvent, the Company could lose some or all of the value of its investments. To limit exposure to credit risk relating to deposits,
the Company primarily place cash and cash equivalent deposits with large financial institutions which management believes are of high
credit quality and management also continually monitors the financial institutions’ credit worthiness.
Accounts receivable are typically
unsecured and are derived from revenue earned from customers in the PRC. The risk with respect to accounts receivable is mitigated by
credit evaluations the Company performs on its customers and its ongoing monitoring process of outstanding balances.
Customer concentration risk
For the six months ended
September 30, 2023, two customers accounted for 57.8% and 30.7% of the Company’s total revenues. For the six months ended September
30, 2022, three customers accounted for 62.8%, 11.3% and 10.3% of the Company’s total revenues. As of September 30, 2023, two customers
accounted for 83.1% and 16.9% of the Company’s accounts receivable. As of March 31, 2023, two customers accounted for 82.5% and
16.5% of the Company’s carrying amount of accounts receivable.
Vendor concentration risk
For the six months ended
September 30, 2023, one vendor accounted for 100% of the Company’s purchase of medical devices business. For the six months ended
September 30, 2022, one vendor accounted for 100% of the Company’s purchase of medical devices business started in April 2022.There
was no vendor of the Company that accounted for greater than 10% of the Company’s carrying amount of accounts payable as of September
30,2023 and March 31, 2023. Recent Accounting Pronouncements
There are no recently issued
but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated balance sheets, consolidated
statements of operations and comprehensive loss (income) and consolidated statements of cash flows.
|
X |
- References
+ Details
Name: |
us-gaap_AccountingPoliciesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483426/235-10-50-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 235 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//235/tableOfContent
+ Details
Name: |
us-gaap_SignificantAccountingPoliciesTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Discontinued Operation
|
6 Months Ended |
Sep. 30, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
DISCONTINUED OPERATION |
Note 3 – DISCONTINUED OPERATION
On December 16, 2020, Beijing Hexin Yongheng Technology
Development Co., Ltd. (“Hexin Yongheng”), a wholly-owned subsidiary of the Company, Kuaishangche Automobile Leasing Co., Ltd.
(“Kuaishangche”), a company not directly associated with the Company, Hexin E-Commerce Company Limited (“Hexin E-Commerce”),
and individual shareholders of Hexin E-Commerce entered into an assignment and assumption agreement (the “Agreement”). Pursuant
to the Agreement, Hexin Yongheng agreed to assign and transfer to Kuaishangche the control over Hexin E-Commerce, in exchange for cash
consideration of RMB 5 million (US$726,781) (the “Disposition”). Upon the closing of the Disposition, Kuaishangche will become
the primary beneficiary of and have control of Hexin E-Commerce, and as a result, assume all assets and liabilities of Hexin E-Commerce
and subsidiaries owned or controlled by Hexin E-Commerce, excluding any rights, titles, interests or claims that Hexin E-Commerce may
have in Wusu Hexin Yongheng Commercial and Trading Co., Ltd. (“Wusu Company”), shall remain as a consolidated variable interest
entity of the Company. As a result of the Disposition, the Company will cease to conduct its P2P business and focus on developing and
investing resources into its social e-commerce platform, Xaobai Maimai.
On May 10, 2023, Akso Health Group (the “Company” or the
“Seller”), HX Asia Investment Limited, a British Virgin Islands company (“HX Asia”), HX China Investment Limited,
a British Virgin Islands company (“HX China”), and Hexindai Hong Kong Limited, a Hong Kong company (“Hexindai”
and together with HX Asia and HX China, the “Targets”), and Umbrella Capital Investment Co., Ltd, a British Virgin Islands
company which is not affiliate of the Company of any of its directors or officers (the “Purchaser”) entered into certain share
purchase agreement (the “Disposition SPA”). Pursuant to the Disposition SPA, the Purchaser agreed to purchase the Targets
in exchange for cash consideration of US$215,000 (the “Purchase Price”). On May 19, 2023, the disposal was completed. As a
result of the Disposition, the Company will cease to conduct its social E-commerce business and focus on developing and investing resources
into its medical devices business.
The discontinued operation represents a strategic shift that has a
major effect on the Company’s operations and financial results, which triggers discontinued operations accounting in accordance
with FASB ASC 205-20-45. The assets and liabilities related to the discontinued operations are classified as assets/liabilities of discontinued
operations as of March 31, 2023, while results of operations related to the discontinued operations for the six months ended September
30, 2023 and 2022, were reported as income (loss) from discontinued operations.
The results of discontinued
operations for the six months ended September 30, 2023 and 2022 are as follows:
| |
For the six months ended September 31, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Net Revenues | |
| 698 | | |
| 15,339 | |
Operating costs and expenses | |
| 4,575 | | |
| 845,369 | |
Loss from discontinued operations | |
| (3,877 | ) | |
| (830,030 | ) |
Other income (expense), net | |
| (28 | ) | |
| 9,601 | |
Loss before tax | |
| (3,905 | ) | |
| (820,429 | ) |
Income tax provision | |
| — | | |
| — | |
Net loss from discontinued operations, net of tax | |
| (3,905 | ) | |
| (820,429 | ) |
Loss on sale of discontinued operations, net of taxes | |
| (389,576 | ) | |
| — | |
Net loss from disposition subsidiaries | |
| (393,481 | ) | |
| (820,429 | ) |
Assets and liabilities of the discontinued operations are as follows:
| |
March 31,
2023 | |
| |
USD | |
Cash and cash equivalents | |
| 1,268,235 | |
Accounts receivable, net | |
| 10,062 | |
Prepayments and other assets | |
| 44,004 | |
Property, plant and equipment, net | |
| 29,051 | |
Current assets held for sale-discontinued operation | |
| 1,351,352 | |
| |
| | |
Accrued expenses and other current liabilities | |
| 737,693 | |
Taxes | |
| 32,210 | |
Total liabilities of Discontinued Operations | |
| 705,483 | |
The calculation of Loss on sale of discontinued operation, net of taxes
are as below:
| |
May 19,
2023 | |
| |
US$ | |
Cash and cash equivalents | |
| 1,019,687 | |
Accounts receivable, net | |
| 9,410 | |
Prepayments and other assets | |
| 238,524 | |
Property, plant and equipment, net | |
| 24,739 | |
Account payable | |
| (655,773 | ) |
Accrued expenses and other current liabilities | |
| (32,011 | ) |
Net assets | |
| 604,576 | |
Fair value of the consideration | |
| 215,000 | |
Loss on sale of discontinued operations, net of taxes | |
| (389,576 | ) |
|
X |
- References
+ Details
Name: |
us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//205-20/tableOfContent
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//360/tableOfContent
+ Details
Name: |
us-gaap_DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Accounts Receivable, Net
|
6 Months Ended |
Sep. 30, 2023 |
Accounts Receivable, Net [Abstract] |
|
ACCOUNTS RECEIVABLE, NET |
Note 4 – ACCOUNTS RECEIVABLE, NET
| |
As of | | |
As of | |
| |
September 30,
2023 | | |
March 31,
2023 | |
| |
USD | | |
USD | |
Accounts receivable | |
| 7,770,556 | | |
| 8,097,742 | |
Allowance for uncollectible accounts receivable | |
| (1,942,639 | ) | |
| (400,759 | ) |
Accounts receivable, net | |
| 5,827,917 | | |
| 7,696,983 | |
|
X |
- References
+ Details
Name: |
ahg_AccountsReceivableNetLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310/tableOfContent
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//326/tableOfContent
+ Details
Name: |
us-gaap_AccountsAndNontradeReceivableTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Prepayments and Other Assets
|
6 Months Ended |
Sep. 30, 2023 |
Prepayments and Other Assets [Abstract] |
|
PREPAYMENTS AND OTHER ASSETS |
Note 5 – PREPAYMENTS AND OTHER ASSETS
| |
As of | | |
As of | |
| |
September 30, 2023 | | |
March 31, 2023 | |
| |
USD | | |
USD | |
Deposit | |
| 51,809 | | |
| — | |
Prepayments to suppliers and others | |
| 561,914 | | |
| 272,129 | |
Total prepayments and other assets | |
| 613,723 | | |
| 272,129 | |
|
X |
- References
+ Details
Name: |
ahg_PrepaymentsAndOtherAssetsAbstract |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure of the components of prepaid expense and other assets.
+ References
+ Details
Name: |
ahg_PrepaymentsAndOtherAssetsTextBlock |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Inventories
|
6 Months Ended |
Sep. 30, 2023 |
Inventory Disclosure [Abstract] |
|
INVENTORIES |
Note 6 – INVENTORIES
As of September 30 and
March 31, 2023, inventory consisted of finished goods, which were medical devices such as cardioverter-defibrillators and anesthesia
laryngoscope, valued at US$ 1,227,339 and US$1,686,449, respectively. The Company constantly monitors its potential obsolete
products. Any loss on damaged items is immaterial and will be recognized immediately. As a result, no reserves were made for
inventory as of September 30 and March 31, 2023, respectively.
|
X |
- References
+ Details
Name: |
us-gaap_InventoryDisclosureAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//330/tableOfContent
+ Details
Name: |
us-gaap_InventoryDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Loan Receivables
|
6 Months Ended |
Sep. 30, 2023 |
Loan Receivables [Abstract] |
|
LOAN RECEIVABLES |
Note 7 – LOAN RECEIVABLES
| |
As of | | |
As of | |
| |
September 30, 2023 | | |
March 31, 2023 | |
| |
USD | | |
USD | |
| |
| | |
| |
Loan receivables | |
| — | | |
| 1,528,918 | |
Allowance for uncollectible loan receivables | |
| — | | |
| — | |
Loan receivables, net | |
| — | | |
| 1,528,918 | |
Loan receivables – current | |
| — | | |
| 1,528,918 | |
Loan receivables – non-current | |
| — | | |
| — | |
In March 2023, the Company
lent a total of US$1.5 million (RMB10.5 million) to two third party companies. The loan term for each loan was one year with an annual
interest of 2%. In July 2023, the Company received the total loan principle and all accrued interests from the two third party companies.
|
X |
- DefinitionThe entire disclosure for financing receivable.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-42
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481933/310-10-55-12A
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 44 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-44
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310-20/tableOfContent
+ Details
Name: |
us-gaap_FinancingReceivablesTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_ReceivablesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Right of Use Lease Assets
|
6 Months Ended |
Sep. 30, 2023 |
Right of Use Lease Assets [Abstract] |
|
RIGHT OF USE LEASE ASSETS |
Note 8 – RIGHT OF USE LEASE ASSETS
The Company had several operating
leases for offices in the PRC. The related lease agreements do not contain any material residual value guarantees or material restrictive
covenants.
Effective April 1, 2019, the Company adopted the new lease accounting
standard using a modified retrospective transition method which allowed the Company not to recast comparative periods presented in its
consolidated financial statements. In addition, the Company elected the package of practical expedients, which allowed the Company to
not reassess whether any existing contracts contain a lease, to not reassess historical lease classification as operating or finance leases,
and to not reassess initial direct costs. The Company has not elected the practical expedient to use hindsight to determine the lease
term for its leases at transition. The Company combines the lease and non-lease components in determining the ROU assets and the related
lease obligation. Adoption of this standard resulted in the recording of operating lease ROU assets and corresponding operating lease
liabilities as disclosed below and had no impact on our deficit as of March 31, 2020. ROU assets and related lease obligations are recognized
at commencement date based on the present value of remaining lease payments over the lease term.
The Company’s operating
leases primarily include leases for office space. The current portion of operating lease liabilities and the non-current portion of operating
lease liabilities are presented on the consolidated balance sheets. For operating lease with a term of one year or less, the Company has
elected to not recognize a lease liability or lease right of use asset on its consolidated balance sheets. Instead, it recognizes the
lease payment as expense on a straight-line basis over the lease term. As of September 30 2023, the Company leased premises and warehouse
from third parties for free of charge.
|
X |
- References
+ Details
Name: |
ahg_RightOfUseLeaseAssetsAbstract |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
ahg_RightOfUseLeaseAssetsTextBlock |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Accrued Expenses and Other Current Liabilities
|
6 Months Ended |
Sep. 30, 2023 |
Accrued Expenses and Other Current Liabilities [Abstract] |
|
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES |
Note 9 – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
| |
As of | | |
As of | |
| |
September 30, 2023 | | |
March 31, 2023 | |
| |
USD | | |
USD | |
Accrued payroll and benefits | |
| 817,045 | | |
| 588,342 | |
Professional fees and other accrued expenses | |
| 715 | | |
| 245,340 | |
Interest payable | |
| 186,391 | | |
| 105,085 | |
| |
| 1,004,151 | | |
| 938,767 | |
|
X |
- References
+ Details
Name: |
ahg_AccruedExpensesandOtherCurrentLiabilitiesLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period.
+ References
+ Details
Name: |
us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Short-Term Loan – Third Parties
|
6 Months Ended |
Sep. 30, 2023 |
Short-Term Loan – Third Parties [Abstract] |
|
SHORT-TERM LOAN – THIRD PARTIES |
Note 10 – SHORT-TERM LOAN – THIRD PARTIES
From April to July 2023, the Company through its subsidiary, Akso Online
Meditech Co., Ltd. entered into three loan agreements with a third party to borrow a total of US$350,000 with an annual interest of 5%.
The loan terms were one year for each of the loans.
|
X |
- References
+ Details
Name: |
us-gaap_DebtDisclosureAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(c)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 470 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//470/tableOfContent
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1C -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1C -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1C -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1E -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1I -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1I -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1I -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I
+ Details
Name: |
us-gaap_DebtDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Related Party Balances and Transactions
|
6 Months Ended |
Sep. 30, 2023 |
Related Party Balances and Transactions [Abstract] |
|
RELATED PARTY BALANCES AND TRANSACTIONS |
Note 11 – RELATED PARTY BALANCES AND TRANSACTIONS
On August 26, 2021, the Company entered into a loan agreement with
Webao Limited, the majority shareholder of the Company, for a loan of US$2.0 million with a 0% annual interest rate. The loan term is
1 year. On August 26, 2022, both the Company and Webao Limited entered into a Deferred Repayment Agreement to extend the loan term one
more year to August 27, 2023 and the annual interest rate remained 0%. As of September 30, 2023 and March 31, 2023, the balance of amount
due to related parties was US$2,000,000.
On January 24, 2022, the Company entered into a loan agreement with
SOS Information Technology New York, Inc. (“SOS NY”), one of our senior management was the related party of SOS Limited, for
a loan of US$35,200,000 with a 2% annual interest rate. The loan term was 1 year. On July 27, 2022, the Company and SOS NY entered into
an amendment and supplemental agreement to the loan agreement, pursuant to which the Company shall make a repayment in advance to SOS
NY of US$27,513,849 of the principal amount together with all accrued but unpaid interest of US$358,751. The Company made a payment of
US$27,872,600 for the above principal and interest on July 28, 2022. In January 2023, the loan term was extended one more year to January
2024. As of September 30, 2023, the outstanding balance of unpaid principal and interest was US$7,686,151 and US$186,391.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-5
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-6
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(g)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(c)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(e)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//850/tableOfContent
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-6
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1
+ Details
Name: |
us-gaap_RelatedPartyTransactionsDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Employee Benefits
|
6 Months Ended |
Sep. 30, 2023 |
Employee Benefits [Abstract] |
|
EMPLOYEE BENEFITS |
Note 12 – EMPLOYEE BENEFITS
The Company has made the required employee benefit contributions in
accordance with relevant rules and regulations in the PRC. Such contributions include funding for retirement insurance, unemployment insurance,
medical insurance, work injury insurance and maternity insurance. The Company recorded the contributions in salary and employee charges
at specified percentages of the salaries, bonuses and certain allowances of its employees, up to a maximum amount specified by the local
government. The contributions made by the Company were US$ 3,020 and US$ 1,330 for the six months ended September 30, 2023 and 2022, respectively.
|
X |
- References
+ Details
Name: |
ahg_EmployeeBenefitsLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 710 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//710/tableOfContent
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 712 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//712/tableOfContent
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//715/tableOfContent
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//718/tableOfContent
+ Details
Name: |
us-gaap_CompensationAndEmployeeBenefitPlansTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Taxes Payable
|
6 Months Ended |
Sep. 30, 2023 |
Tax Payable [Abstract] |
|
TAXES PAYABLE |
Note 13 – TAXES PAYABLE
| |
As of September 30, 2023 | | |
As of March 31, 2023 | |
| |
USD | | |
USD | |
Income taxes payable | |
| 93,822 | | |
| 95,888 | |
Other taxes payable | |
| — | | |
| 117 | |
Total taxes payable | |
| 93,822 | | |
| 96,005 | |
|
X |
- DefinitionThe entire disclosure taxes payable current disclosure text block.
+ References
+ Details
Name: |
ahg_TaxesPayableCurrentDisclosureTextBlock |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
ahg_TaxesPayableLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Income Taxes
|
6 Months Ended |
Sep. 30, 2023 |
Income Tax Disclosure [Abstract] |
|
INCOME TAXES |
Note 14 – INCOME TAXES
Cayman Islands
Akso Health was incorporated
in the Cayman Islands and is not subject to income taxes or capital gain under current laws of Cayman Islands.
Hong Kong
HK Hexindai and We Healthy
Limited are investment holding companies registered in Hong Kong and exempted from income tax on its foreign-derived income.
United States
The Company’s subsidiaries
established in the U.S. are incorporated in the U.S. and is subject to both federal and state income taxes for its business operation
in the U.S. The applicable tax rate is 21% for federal, 6.5% for We Health established in New York, 0% for Akso Remote Medical and Akso
Online MediTech established in Wyoming and 8% for Akso First Health established in Massachusetts. For the six months ended September 30,
2023, the Company had no taxable income in US.
PRC
The Company’s subsidiaries
and VIEs established in the PRC are subject to the PRC statutory income tax rate of 25%, according to the PRC Enterprise Income Tax (“EIT”)
law.
|
X |
- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-13
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//740/tableOfContent
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-14
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-21
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 270 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482526/740-270-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 17 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.5.Q1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482603/740-30-50-2
+ Details
Name: |
us-gaap_IncomeTaxDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Earnings (Loss) Per Share (“EPS” or “LPS”)
|
6 Months Ended |
Sep. 30, 2023 |
Earnings Per Share [Abstract] |
|
EARNINGS (LOSS) PER SHARE (“EPS” or “LPS”) |
Note 15 – EARNINGS (LOSS) PER SHARE (“EPS”
or “LPS”)
Basic EPS or LPS is the amount
of net earnings available to each share of ordinary shares outstanding during the reporting period. Diluted EPS is the amount of net earnings
available to each share of ordinary shares outstanding during the reporting period adjusted to include the effect of potentially dilutive
ordinary shares. The following table details the outstanding shares for basic and diluted net earnings per share:
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Numerator: | |
| | |
| |
Net (loss) income attributable to Akso Health Group’s shareholders | |
| (3,457,657 | ) | |
| 810,338 | |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted average number of ordinary shares outstanding-basic | |
| 68,598,050 | | |
| 68,598,050 | |
Weighted average number of dilutive potential ordinary shares from share options | |
| — | | |
| — | |
Weighted average number of ordinary shares outstanding-diluted | |
| 68,598,050 | | |
| 68,598,050 | |
Basic (loss) earnings per common share | |
| (0.05 | ) | |
| 0.01 | |
Diluted (loss) earnings per common share | |
| (0.05 | ) | |
| 0.01 | |
|
X |
- References
+ Details
Name: |
us-gaap_EarningsPerShareAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for earnings per share.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//260/tableOfContent
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-3
+ Details
Name: |
us-gaap_EarningsPerShareTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Shareholders' Equity
|
6 Months Ended |
Sep. 30, 2023 |
Stockholders' Equity Note [Abstract] |
|
SHAREHOLDERS’ EQUITY |
Note 16 – SHAREHOLDERS’ EQUITY
Akso Health was established
under the laws of the Cayman Islands on April 25, 2016. The authorized number of ordinary shares is 500,000,000 shares with par value
of US$0.0001 each. As of September 30, 2023 and March 31, 2023, 68,598,050 and 68,598,050 ordinary shares, respectively, were outstanding.
On August 24, 2020, the Company amended the ratio of ADS representing its ordinary shares from one (1) ADS representing one (1) ordinary
share to one (1) ADS representing three (3) ordinary shares. The change in the ADS ratio has the same effect as a one-for-three reverse
ADS split. There was no change to our ordinary shares in connection with the change of the ADS ratio.
Private Placement
On August 9, 2021, the Company
entered into a certain securities purchase agreement (the “SPA”) with certain “non-U.S. Persons” pursuant to which
the Company agreed to sell an aggregate of 6,340,000 units at a price of US$1.58 per unit, each unit consisting of three ordinary shares
of the Company, par value $0.0001 per share (“Share”) and a warrant to purchase three Shares with an initial exercise price
of US$3.00, for an aggregate purchase price of approximately US$10.02 million (the “Offering”). On September 17, 2021, the
transaction contemplated by the SPA was consummated when all the closing conditions of the SPA were satisfied. The net proceeds of approximately
US$10.0 million from such Offering will be used by the Company for working capital and general corporate purposes.
The Warrants are exercisable
immediately upon the date of issuance at an initial exercise price of $3.00, or for cash (the “Warrant Shares”). The Warrants
may also be exercised on a cashless basis if at any time after the six-month anniversary of the issuance date, there is no effective registration
statement registering, or no current prospectus available for, the resale of the Warrant Shares. The Warrants shall expire five years
from its date of issuance. The Warrants are subject to customary anti-dilution provisions reflecting stock dividends and splits or other
similar transactions.
Warrants
The Company accounts for
the warrants issued in connection with the private placement in accordance with the guidance contained in ASC 815-40. The Company’s
management has examined the warrants and determined that these warrants qualify for equity treatment in the Company’s financial
statements.
As of September 30, 2023,
the Company had 6,340,000 warrants outstanding to purchase 19,020,000 ordinary shares with weighted average exercise price of US$3.0 per
warrant and remaining contractual lives of 3.0 year.
Following is a summary of
the status of warrants outstanding and exercisable as of September 30, 2023:
| |
Warrants | | |
Weighted Average
Exercise
Price | | |
Aggregate
Intrinsic Value | |
Warrants outstanding, as of March 31, 2023 | |
| 6,340,000 | | |
| 3.0 | | |
| — | |
Issued | |
| — | | |
$ | — | | |
| — | |
Exercised | |
| — | | |
| — | | |
| — | |
Expired | |
| — | | |
| — | | |
| — | |
Warrants outstanding, as of September 30, 2023 | |
| 6,340,000 | | |
$ | 3.0 | | |
| — | |
Warrants exercisable, as of September 30, 2023 | |
| 6,340,000 | | |
$ | 3.0 | | |
| — | |
|
X |
- References
+ Details
Name: |
us-gaap_StockholdersEquityNoteAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-6
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480237/815-40-50-6
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(e)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//505/tableOfContent
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 16 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-16
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18
+ Details
Name: |
us-gaap_StockholdersEquityNoteDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Treasury Stock
|
6 Months Ended |
Sep. 30, 2023 |
Treasury Stock [Abstract] |
|
TREASURY STOCK |
Note 17 – TREASURY STOCK
On December 10, 2018, the
Company announced that its board of directors authorized a share repurchase program under which the Company may repurchase up to US$25
million of its ordinary shares in the form of American depositary shares (“ADS”) over the next 12 months. The Company repurchased
an aggregate of 1,165,883 ADSs from the open market for a total consideration of US$3,988,370, which was recorded as treasury stock.
|
X |
- References
+ Details
Name: |
us-gaap_DisclosureTextBlockSupplementAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for treasury stock, including, but not limited to, average cost per share, description of share repurchase program, shares repurchased, shares held for each class of treasury stock.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//505-30/tableOfContent
+ Details
Name: |
us-gaap_TreasuryStockTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Restricted Net Assets
|
6 Months Ended |
Sep. 30, 2023 |
Restricted Net Assets [Abstract] |
|
RESTRICTED NET ASSETS |
Note 18 – RESTRICTED NET ASSETS
Restricted Net Assets
As a result of the PRC laws
and regulations and the requirement that distributions by the PRC entities can only be paid out of distributable profits computed in accordance
with the PRC GAAP, the PRC entities are restricted from transferring a portion of their net assets to the Company. The restricted net
assets consist of paid in capital, capital reserve and statutory reserves of the Company’s PRC entities. As of September 30, 2023
and March 31, 2023, the restricted net assets that are not available for distribution amounted to approximately US$89.5 million and US$89.5 million,
respectively, which was included in the additional paid-in capital on the consolidated balance sheets.
Statutory Reserve
Pursuant to the Company Law
of the PRC, each of the PRC entities is required to appropriate 10% of its net income to the statutory reserve on an annual basis until
the aggregated amount of the reserve reaches 50% of its registered capital. The statutory reserve is not distributable. Subject to the
approval of the shareholders, the statutory reserve may be used to offset accumulated losses or converted into capital of the company.
As of September 30, 2023 and March 31, 2023, the statutory reserves amounted to US$485,211 and US$485,211, which was included as retained
earnings in the accompanying consolidated balance sheets.
|
X |
- References
+ Details
Name: |
ahg_RestrictedNetAssetsLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for assets that are restricted in their use, generally by contractual agreements or regulatory requirements. This would include, but not limited to, a description of the restricted assets and the terms of the restriction.
+ References
+ Details
Name: |
us-gaap_RestrictedAssetsDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Commitments and Contingencies
|
6 Months Ended |
Sep. 30, 2023 |
Commitments and Contingencies [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
Note 19 – COMMITMENTS AND CONTINGENCIES
Contingencies
In the ordinary course of
business, the Company may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters.
The Company records contingent liabilities resulting from such claims, when a loss is assessed to be probable and the amount of the loss
is reasonably estimable. As of September 30, 2023 and March 31, 2023, no such contingent liabilities are assessed as probable.
|
X |
- References
+ Details
Name: |
us-gaap_CommitmentsAndContingenciesDisclosureAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for commitments and contingencies.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 440 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482648/440-10-50-4
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 450 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//450/tableOfContent
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 954 -SubTopic 440 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480327/954-440-50-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 440 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482648/440-10-50-4
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 440 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//440/tableOfContent
+ Details
Name: |
us-gaap_CommitmentsAndContingenciesDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Subsequent Events
|
6 Months Ended |
Sep. 30, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
Note 20 – SUBSEQUENT
EVENTS
On November 17, 2023, the Company
announced its new business plan to explore online hospital and chain pharmacies segments in China. The Company plans to acquire online
hospital(s) in certain cities of China which provides online medical consultations for initial diagnosis, follow-up consultations, and
management of chronic diseases, providing patients with an efficient and convenient solution to manage their health online through their
smartphones or computers. In addition to acquire online hospital(s), the Company also plans to acquire multiple independent pharmacies
nationwide throughout China, integrating and operating the pharmacies as a chain using our extensive offline resources and IT solutions.
The Company plans to build a new type of pharmacy operation and management system, as well as digital operation and sales solutions for
its pharmacies, thereby enhancing its competitiveness and overcoming the current difficulties in the industry. As of the date of this
report, the Company has not entered into any binding agreement nor letter of intent with regard to acquisition of online hospitals or
pharmacies.
On November 16, 2023, the Company
entered into certain securities purchase agreement (the “SPA”) with certain “non-U.S. Persons” (the “Purchasers”)
as defined in Regulation S of the Securities Act of 1933, as amended (the “Securities Act”) pursuant to which the Company
agreed to sell up to an aggregate of 53,608,910 units (the “Units”), each Unit consisting of one Ordinary Share of the Company,
par value $0.0001 per share (“Share”) and a warrant to purchase one Share (“Warrant”) with an initial exercise
price of $0.52875, or approximately $1.59 per American depositary share of the Company (“ADS”), at a price of $0.423 per Unit,
or approximately $1.27 per ADS for an aggregate purchase price of approximately $22.68 million (the “November Offering”).
The net proceeds to the Company from such November Offering was approximately $22.6 million and shall be used by the Company for working
capital and general corporate purposes. The November Offering closed on November 21, 2023.
On October 2, 2023, Akso Health
Group (the “Company”) entered into certain securities purchase agreement (the “SPA”) with certain “non-U.S.
Persons” (the “Purchasers”) as defined in Regulation S of the Securities Act of 1933, as amended (the “Securities
Act”) pursuant to which the Company agreed to sell an aggregate of 35,739,270 units (the “Units”), each Unit consisting
of one Ordinary Share of the Company, par value $0.0001 per share (“Share”) and a warrant to purchase one Share (“Warrant”)
with an initial exercise price of $0.48875, or approximately $1.47 per American depositary share of the Company (“ADS”), at
a price of $0.391 per Unit, or approximately $1.17 per ADS for an aggregate purchase price of approximately $14 million (the “October
Offering”). The net proceeds to the Company from such October Offering was approximately $14 million and shall be used by the Company
for working capital and general corporate purposes. The October Offering closed on October 17, 2023.
|
X |
- References
+ Details
Name: |
us-gaap_SubsequentEventsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//855/tableOfContent
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483399/855-10-50-2
+ Details
Name: |
us-gaap_SubsequentEventsTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Accounting Policies, by Policy (Policies)
|
6 Months Ended |
Sep. 30, 2023 |
Accounting Policies [Abstract] |
|
Basis of presentation |
Basis of presentation The accompanying unaudited
interim condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the Securities and Exchange
Commission (“SEC”), regarding financial reporting, and include all normal and recurring adjustments that management of the
Company considers necessary for a fair presentation of its financial position and operating results. The results of operations for the
six months ended September 30, 2023 are not necessarily indicative of results to be expected for any other interim period or for the full year
of 2023. Certain prior year balances in the consolidated statements of operations and comprehensive (loss) and cash flows have been reclassified
to the current year’s presentation. All consolidated financial
statements and notes to the consolidated financial statements are presented in United States dollars (“US Dollar” or “US$”
or “$”).
|
Basis of consolidation |
Basis of consolidation The accompanying
unaudited condensed consolidated financial statements include the financial statements of the Company, its subsidiaries, its
consolidated VIEs and VIE’s subsidiaries for which the Company is the primary beneficiary. All inter-company transactions and
balances have been eliminated upon consolidation. Due to the disposal of the
social E-commerce business, which represented a strategic shift and had a major effect on the Company’s results of operations, revenues,
costs and expenses related to the social E-commerce business have been reclassified in the accompanying consolidated financial statements
as discontinued operations for all the periods presented. Assets and liabilities of the social E-commerce business were reclassified separately
from other assets and liabilities of the Company on the consolidated balance sheets. Refer to Note 1 and Note 3.
|
Consolidated VIEs |
Consolidated VIEs VIE arrangements In order to comply with the
PRC laws and regulations which prohibit or restrict foreign investments into companies involved in restricted businesses, the Company
operates its marketplace and restricted businesses in the PRC through certain PRC domestic companies, whose equity interests are held
by certain management members of the Company or onshore nominees of the Company (“Nominee Shareholders”). The Company obtained
control over these PRC domestic companies by entering into a series of contractual arrangements with these PRC domestic companies and
their respective Nominee Shareholders. These contractual agreements cannot be unilaterally terminated by the Nominee Shareholders or the
PRC domestic companies. As a result, the Company maintains the ability to control these PRC domestic companies and is entitled to substantially
all of the economic benefits from these PRC domestic companies. Management concluded that these PRC domestic companies are VIEs of the
Company, of which the Company is the ultimate primary beneficiary. As such, the Company consolidated financial results of these PRC domestic
companies and their subsidiaries in the Group’s consolidated financial statements. The principal terms of the agreements entered
into amongst the VIEs, their respective shareholders and the WFOE are further described below. Exclusive Business Cooperation
Agreements The Exclusive Business Cooperation
Agreements enable the WOFE to receive substantially all of the assets and business of the VIEs in the PRC. Under these Agreements, the
WOFE has the exclusive right to provide the VIEs with comprehensive technical support, consulting services and other services during the
term of these Agreements, including but not limited to software licensing; development, maintenance and update of software, network systems,
hardware and database; technical support and training for employees; consultancy on technology and market information; business management
consultation; marketing and promotion services, etc. The WOFE has the right to determine the fees associated with the services it provides
based on the technical difficulty and complexity of the services, the actual labor costs it incurs for providing the services and some
other factors during the relevant period. This Agreements remain effective unless otherwise terminated in writing by WOFE. Equity Interest Pledge Agreements Pursuant to the Equity Interest
Pledge Agreements, each Shareholder of the VIEs agreed to pledge their equity interest in the VIEs to the WOFE to secure the performance
of the VIEs’ obligations under the Exclusive Business Cooperation Agreements and any such agreements to be entered into in the future.
Shareholders of the VIEs agreed not to transfer, sell, pledge, dispose of or otherwise create any encumbrance on their equity interests
in the VIEs without the prior written consent of the WOFE. The Pledges became effective on such date when the pledge of the Equity Interest
contemplated herein were registered with the relevant administration for industry and commerce (the “AIC”) and remain effective
until all contract obligations have been fully performed and all secured indebtedness has been fully paid. Exclusive Option Agreements Pursuant to the Exclusive
Option Agreements, each of the Shareholders of the VIE irrevocably grant the WOFE an irrevocable and exclusive right to purchase, or designate
one or more persons (including individuals, corporations, partnerships, partners, enterprises, trusts or non-corporate organizations)
to purchase the equity interests in the VIEs then held by such Shareholder of the VIEs once or at multiple times at any time in part or
in whole at the WOFE’s sole and absolute discretion to the extent permitted by Chinese laws at the price of RMB 1 or at the price
of the minimum amount of consideration permitted by the applicable PRC law at the time when such purchase occurs. These three Agreements
remain effective until all equity interests held by the shareholders of the VIEs in the VIEs have been transferred or assigned to the
WOFE and/or its designees. Loan Agreements Pursuant to the three Loan
Agreements, the WOFE agreed to lend each of the Shareholders of VIEs a loan only to subscribe to the registered capital of the VIEs. The
repayment of the loan shall be made by permitting the WOFE to execute its exclusive right to purchase shares from the shareholders of
the VIEs under the Exclusive Option Agreement as the repayment is equivalent to the consideration of the purchased shares. The term of
these loans is 10 years, which may be extended upon mutual written consent of all parties. Power of Attorney Each Shareholder of the VIEs,
executed a Power of Attorney agreement with the WOFE and the VIEs, whereby Shareholders of the VIEs irrevocably appoint and constitute
the WOFE as their attorney-in-fact to exercise on the shareholders’ behalf any and all rights that Shareholders of the VIEs have
in respect of their equity interests in the VIEs. These three Power of Attorney documents remain irrevocable and continuously effective
and valid as long as the original shareholders of the VIEs remain as the Shareholders of the VIEs. Risks in relation to the VIE structure The Company believes that
the contractual arrangements with its VIEs and their respective shareholders are in compliance with the PRC laws and regulations and are
legally enforceable. However, uncertainties in the PRC legal system could limit the Company’s ability to enforce the contractual
arrangements. If the legal structure and contractual arrangements were found to be in violation of the PRC laws and regulations, the PRC
government could:
| ● | revoke the business and operating licenses of the Company’s
PRC subsidiary and VIEs; |
| ● | discontinue or restrict the operations of any related-party
transactions between the Company’s PRC subsidiary and VIEs; |
| ● | limit the Company’s business expansion in the PRC by
way of entering into contractual arrangements; |
| ● | impose fines or other requirements with which the Company’s
PRC subsidiary and VIEs may not be able to comply; |
| ● | require the Company or the Company’s PRC subsidiary
and VIEs to restructure the relevant ownership structure or operations; and/or |
| ● | restrict or prohibit the Company’s use of the proceeds
of the additional public offering to finance the Company’s business and operations in the PRC. |
The Company’s ability
to conduct its Online Marketplace business may be negatively affected if the PRC government were to carry out any of the aforementioned
actions. As a result, the Company may not be able to consolidate its VIEs in its consolidated financial statements as it may lose the
ability to exert effective control over the VIEs and their respective shareholders and it may lose the ability to receive economic benefits
from the VIEs. The Company, however, does not believe such actions would result in the liquidation or dissolution of the Company, its
PRC subsidiary and VIEs. The interests of the shareholders
of VIEs may diverge from that of the Company and that may potentially increase the risk that they would seek to act contrary to the contractual
terms, for example by influencing the VIEs not to pay the service fees when required to do so. The Company cannot assure that when conflicts
of interest arise, shareholders of the VIEs will act in the best interests of the Company or that conflicts of interests will be resolved
in the Company’s favor. Currently, the Company does not have existing arrangements to address potential conflicts of interest the
shareholders of the VIEs may encounter in their capacity as beneficial owners and directors of the VIEs, on the one hand, and as beneficial
owners and directors of the Company, on the other hand. The Company believes the shareholders of VIEs will not act contrary to any of
the contractual arrangements and the exclusive option agreements provide the Company with a mechanism to remove the current shareholders
of the VIEs should they act to the detriment of the Company. The Company relies on certain current shareholders of the VIEs to fulfill
their fiduciary duties and abide by laws of the PRC and act in the best interest of the Company. If the Company cannot resolve any conflicts
of interest or disputes between the Company and the shareholders of the VIEs, the Company would have to rely on legal proceedings, which
could result in disruption of its business, and there is substantial uncertainty as to the outcome of any such legal proceedings. In May 2023, the Company completed the disposal of its social E-commerce
business, which was operated by the consolidated VIEs. As a result, the following financial statement
amounts and balances of the consolidated VIEs were included in net income (loss) from discontinued operation in the accompanying consolidated
statements of operations and comprehensive (loss) income and assets/liabilities held for sale in consolidated balance sheet.
| |
As of | | |
As of | |
| |
September 30,
2023 | | |
March 31,
2023 | |
| |
USD | | |
USD | |
Current Assets: | |
| | |
| |
Cash and cash equivalents | |
| — | | |
| 678,691 | |
Accounts receivable, net | |
| — | | |
| 10,062 | |
Prepayments and other assets | |
| — | | |
| 43,779 | |
Amounts due from related parties | |
| — | | |
| 26,206,288 | |
Total Current Assets | |
| — | | |
| 26,938,820 | |
Property, equipment and software, net | |
| — | | |
| 28,698 | |
Total Assets | |
| — | | |
| 26,967,518 | |
| |
| | | |
| | |
Current Liabilities | |
| | | |
| | |
Accrued expenses and other current liabilities | |
| — | | |
| 32,430 | |
Taxes payable | |
| — | | |
| (12,624 | ) |
Total Current Liabilities | |
| — | | |
| 19,806 | |
Total Liabilities | |
| — | | |
| 19,806 | |
| | For the Six Months Ended September 30, | | | | 2023 | | | 2022 | | | | USD | | | USD | | Net revenues | | | 698 | | | | 17,710 | | Net loss | | | 3,905 | | | | (281,150 | ) |
| |
For Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Net cash provided by (used in) operating activities | |
| — | | |
| (295,448 | ) |
Net cash provided by (used in) investing activities | |
| — | | |
| — | |
Net cash provided by (used in) financing activities | |
| — | | |
| (1,263,206 | ) |
|
Share-based compensation |
Under these Agreements, the
WOFE has the exclusive right to provide the VIEs with comprehensive technical support, consulting services and other services during the
term of these Agreements, including but not limited to software licensing; development, maintenance and update of software, network systems,
hardware and database; technical support and training for employees; consultancy on technology and market information; business management
consultation; marketing and promotion services, etc. The WOFE has the right to determine the fees associated with the services it provides
based on the technical difficulty and complexity of the services, the actual labor costs it incurs for providing the services and some
other factors during the relevant period. This Agreements remain effective unless otherwise terminated in writing by WOFE. Equity Interest Pledge Agreements Pursuant to the Equity Interest
Pledge Agreements, each Shareholder of the VIEs agreed to pledge their equity interest in the VIEs to the WOFE to secure the performance
of the VIEs’ obligations under the Exclusive Business Cooperation Agreements and any such agreements to be entered into in the future.
Shareholders of the VIEs agreed not to transfer, sell, pledge, dispose of or otherwise create any encumbrance on their equity interests
in the VIEs without the prior written consent of the WOFE. The Pledges became effective on such date when the pledge of the Equity Interest
contemplated herein were registered with the relevant administration for industry and commerce (the “AIC”) and remain effective
until all contract obligations have been fully performed and all secured indebtedness has been fully paid.
|
Recent Accounting Pronouncements |
As a result, the following financial statement
amounts and balances of the consolidated VIEs were included in net income (loss) from discontinued operation in the accompanying consolidated
statements of operations and comprehensive (loss) income and assets/liabilities held for sale in consolidated balance sheet.
| |
As of | | |
As of | |
| |
September 30,
2023 | | |
March 31,
2023 | |
| |
USD | | |
USD | |
Current Assets: | |
| | |
| |
Cash and cash equivalents | |
| — | | |
| 678,691 | |
Accounts receivable, net | |
| — | | |
| 10,062 | |
Prepayments and other assets | |
| — | | |
| 43,779 | |
Amounts due from related parties | |
| — | | |
| 26,206,288 | |
Total Current Assets | |
| — | | |
| 26,938,820 | |
Property, equipment and software, net | |
| — | | |
| 28,698 | |
Total Assets | |
| — | | |
| 26,967,518 | |
| |
| | | |
| | |
Current Liabilities | |
| | | |
| | |
Accrued expenses and other current liabilities | |
| — | | |
| 32,430 | |
Taxes payable | |
| — | | |
| (12,624 | ) |
Total Current Liabilities | |
| — | | |
| 19,806 | |
Total Liabilities | |
| — | | |
| 19,806 | |
| | For the Six Months Ended September 30, | | | | 2023 | | | 2022 | | | | USD | | | USD | | Net revenues | | | 698 | | | | 17,710 | | Net loss | | | 3,905 | | | | (281,150 | ) |
| |
For Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Net cash provided by (used in) operating activities | |
| — | | |
| (295,448 | ) |
Net cash provided by (used in) investing activities | |
| — | | |
| — | |
Net cash provided by (used in) financing activities | |
| — | | |
| (1,263,206 | ) |
Uses of estimates The preparation of consolidated
financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenue and expenses during each reporting period. Actual results could differ from such estimates. Significant accounting
estimates reflected in the Company’s consolidated financial statements include estimates and judgments applied in allocation of
revenue with various performance obligations, allowance for accounts receivable valuation allowance for deferred tax assets, valuation
of share-based compensation and allowance for loans receivable and other receivable. Fair value of financial
instruments Fair value is the price that
would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the
Company considers the principal or most advantageous market in which it would transact and the market-based risk measurement or assumptions
that market participants would use when pricing the asset or liability. The Company follows the provisions
of Financial Accounting Standards Board (“FASB”), Accounting Standards Codification (“ASC”) 820, Fair Value Measurements
and Disclosures. ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value
hierarchy to classify the inputs used in measuring fair value as follows: Level 1 — Inputs are
unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2 — Inputs are
unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities
in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable
market data. Level 3 — Inputs are
unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in
pricing the asset or liability based on the best available information. The carrying amounts reported
in the balance sheets for cash, receivables, prepayments and other assets, loan principal and interest receivable, approximate their fair
value based on the short-term maturity of these instruments. The Company did not transfer any assets or liabilities in or out of level
3 during the periods ended September 30, 2023 and March 31, 2023. Discontinued Operations A component of a reporting
entity or a group of components of a reporting entity that are disposed or meet the criteria to be classified as held for sale, such as
the management, having the authority to approve the action, commits to a plan to sell the disposal group, should be reported in discontinued
operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial
results. Discontinued operations are reported when a component of an entity comprising operations and cash flows that can be clearly distinguished,
operationally and for financial reporting purposes, from the rest of the entity is classified as held for disposal or has been disposed
of, if the component either (1) represents a strategic shift or (2) have a major impact on an entity’s financial results and operations.
Included in the consolidated statements of operations and comprehensive (loss) income, result from discontinued operations have been reported
separately from the income and expenses from continuing operations and prior periods have been presented on a reclassified comparative
basis. In order to present the financial effects of the continuing operations and discontinued operations, revenues and expenses arising
from intra-group transactions are eliminated except for those revenues and expenses that are considered to continue after the disposal
of the discontinued operations. Due to the disposal of the
social E-commerce business, which represented a strategic shift and had a major effect on the Company’s results of operations, revenues,
costs and expenses related to the social E-commerce business have been reclassified in the accompanying consolidated financial statements
as discontinued operations for all the periods presented. Revenue recognition In February 2022, the
Company started its business in the US market for the sale of medical devices. In May 2020, the Company launched its social
E-commerce platform and built collaboration with domestic mainstream
E-commerce marketplaces. The Company provides recommendation services by referring certain interested users to those marketplaces
for high-quality and affordable branded products. Prior to business transformation, the Company through its P2P business offered
online consumer lending-related service in fiscal year 2020, which was discontinued in fiscal year 2021 and disposed on December 30,
2020. In May 2023, the Company disposed its social E-commerce business The Company presents value added taxes (“VAT”) as
a reduction of revenues. Revenues generated are accounted
under Accounting Standards Update (ASU) 2014-09, “Revenue from contracts with Customers” (Topic 606). The core principle of
the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount
that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core
principle, the Company applies the following steps: Step 1: Identify the contract
(s) with a customer Step 2: Identify the performance
obligations in the contract Step 3: Determine the transaction
price Step 4: Allocate the transaction
price to the performance obligations in the contract Step 5: Recognize revenue when
(or as) the entity satisfies a performance obligation Online marketplace services The commission services revenue
primarily consists of commission fees charged to the online E-commerce marketplace for recommending users to purchase on their marketplaces,
where the Company generally is acting as an agent and its performance obligation is to provide recommendation services for purchasing
specified goods or services by those third-party sellers, is not responsible for fulfilling the promise to provide the specified goods
or services, and does not have the ability to control the related shipping services when utilized by the third-party sellers. Upon successful
sales, the Company will charge the online E-commerce companies a negotiated amount or a fixed rate commission fee based on the sales amount.
Commission services revenues are recognized on a net basis at the point of receipt of products, net of a return allowance and incentives
to consumers or channels. In order to promote its online marketplace and attract more registered
consumers, the Company at its own discretion offers incentives to consumers. Consumers are not customers of the Company, therefore incentives
offered to consumers are not considered payments to customers. Such incentives offered to consumers were as a reward for purchasing by
themselves or their sharing through our platform. Incentives provided to consumers are specific to any merchant and are recognized as
a reduction of commission service revenue. For the six months ended September 30, 2023 and 2022, the total amount of incentives was nil
and US$16,152, respectively, which was included in net income (loss) from discontinued operation in the accompanying consolidated statements
of operations and comprehensive (loss) income.
| ● | Sales of medical devices |
Since February 2022, through
its subsidiary Akso Online MediTech, the Company engaged in the sale of Covid-19 Antigen Rapid Tests in US market. Akso Online MediTech
purchases medical devices in quantity and distributes products primarily to medical products dealers. The deliveries may take one day
or longer depending on the customers’ location. Revenue from sales of merchandise to non-retail customers is recognized when the
merchandise is transferred to customers. There was no sales return since the start the business. Since April 2022, through
its subsidiary Qingdao Akso engaged in the sales of medical devices such as cardioverter-defibrillators and anesthesia laryngoscope in
the market of China. Qingdao Akso purchased devices in quantity and distributes products primarily to medical products dealers or end-users.
The deliveries may take one day or longer depending on the customers’ location. Revenue from sales of merchandise to non-retail
customers is recognized when the merchandise is transferred to customers. There was no sales return since the start the business.
| ● | Disaggregation of revenue |
For the six months ended September 30, 2023, all of the Company’s
revenue was generated from the PRC and for the six months ended September 30, 2022, the Company’s revenue were generated from US
and PRC. The following table illustrates the disaggregation of revenue:
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Revenue | |
| | |
| |
Revenue from medical devices | |
| 894,768 | | |
| 11,858,313 | |
Total revenues | |
| 894,768 | | |
| 11,858,313 | |
Tax and surcharges | |
| (1,185 | ) | |
| (1,231 | ) |
Net Revenues | |
| 893,583 | | |
| 11,857,082 | |
Cash and cash equivalents Cash and cash equivalents
represent cash on hand, unrestricted demand deposits, and other short-term highly liquid investments placed with banks, which have original
maturities of three months or less and are readily convertible to known amounts of cash. Accounts receivable and allowance for uncollectible
accounts Accounts receivable are
mainly receivables from sales of medical devices business, which are
stated at the historical carrying amount net of allowance for uncollectible accounts. The Company establishes an allowance for
uncollectible accounts receivable based on estimates, historical experience and other factors surrounding the credit risk of
specific customers. Uncollectible accounts receivables are written off when a settlement is reached for an amount that is less than
the outstanding historical balance or when the Company has determined that is not probable for the balance to be collected.
Beginning on April 1, 2020, the Company evaluates its accounts receivable for expected credit losses on a regular basis. The Company
maintains an estimated allowance for credit losses to reduce its accounts receivable to the amount that it believes will be
collected. The Company uses the length of time a balance has been outstanding, the payment history, creditworthiness and financial
conditions of the customers and industry trend as credit quality indicators to monitor the Company’s
receivables within the scope of expected credit losses model and use these as a basis to develop the Company’s
expected loss estimates. The Company adjusts the allowance percentage periodically when there are significant differences between
estimated bad debts and actual bad debts. If there is strong evidence indicating that the accounts receivable is likely to be
unrecoverable, the Company also makes a specific allowance in the period in which a loss is determined to be probable. Accounts
receivable balances are written off after all collection efforts have been exhausted. As of September 30, 2023 and March 31, 2023,
the allowance for uncollectible accounts receivable balance was US$ 1,942,639 and US$ 400,759, respectively. Inventories Inventories are comprised
of finished goods, which are defibrillators and anesthesia laryngoscope, and are stated at the lower of cost or net realizable value
using first in first out (FIFO) method. Management reviews inventories for obsolescence and cost in excess of net realizable value periodically
when appropriate and records a reserve against the inventory when the carrying value exceeds net realizable value. As of September 30,
2023 and March 31, 2023, the Company determined that no allowance was necessary. Contract liabilities Contract liabilities on uncompleted
contracts represent the amounts of cash collected from clients, billings to clients on contracts in advance of work performed and revenue
recognized. The majority of these amounts are expected to be earned within twelve months and are classified as current liabilities. Impairment of long-lived assets The carrying value of the
long-lived assets are reviewed for impairment, whenever events or changes in circumstances indicate the carrying value of an asset may
not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of assets to future
undiscounted net cash flows expected to be generated by the assets. Such assets are considered to be impaired if the sum of the expected
undiscounted cash flows is less than carrying amount of the assets. The impairment to be recognized is measured by the amount by which
the carrying amounts of the assets exceed the fair value of the assets. No impairment loss was recognized for the six months ended September
30, 2023 and 2022. Advertising and promotion expenses The Company recognizes its advertising and promotion expenses as sales
and marketing expense. Advertising expenses represent expenses for placing advertisements on television, radio and in newspapers, as well
as on internet websites and search engines. Advertising and promotion cost are expensed as incurred. For the six months ended September
30, 2023 and 2022, the advertising and promotion expense was nil and US$ 100,255, respectively. Lease Upon the adoption of FASB
ASC 842 on April 1, 2019 using the modified retrospective method, the Company determines if an arrangement is a lease or contains a lease
at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities,
in the Company’s consolidated balance sheets. The Company does not have any finance leases as of the adoption date or September
30, 2023. ROU represents the Company’s
right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments
arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease
payments over the lease term. When determining the lease term, the Company includes options to extend or terminate the lease when it is
reasonably certain that it will exercise that option, if any. As the Company’s leases do not provide an implicit rate, the Company
uses its incremental borrowing rate, which it calculates based on the credit quality of the Company and by comparing interest rates available
in the market for similar borrowings, and adjusting this amount based on the impact of collateral over the term of each lease. For
operating lease with a term of one year or less, the Company has elected to not recognize a lease liability or lease right of use asset
on its consolidated balance sheets. Instead, it recognizes the lease payment as expense on a straight-line basis over the lease term.
Short-term lease costs are immaterial to its consolidated statements of operations and comprehensive (loss). The Company has operating
lease agreements with insignificant non-lease components and have elected the practical expedient to combine and account for lease and
non-lease components as single lease component. Warrants The Company accounts for
warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms
and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) ASC 480 “Distinguishing Liabilities
from Equity” (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether
the warrants are freestanding financial instruments pursuant to ASC 480, whether they meet the definition of a liability pursuant to ASC
480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are
indexed to the Company’s own common stock and whether the warrant holders could potentially require “net cash settlement”
in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires
the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent annually period end date while
the warrants are outstanding. For issued or modified warrants
that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time
of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to
be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the
estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations (Note 16). Treasury stock Treasury stock represents
ordinary shares repurchased by the Company that are no longer outstanding and are held by the Company. The repurchase of ordinary shares
is accounted for under the cost method whereby the entire cost of the acquired shares are recorded as treasury stock. The cost of treasury
stock is transferred to “additional paid-in capital” when it is re-issued for the purpose of share options exercised and share
awards. Income taxes The Company accounts for
current income taxes in accordance with the laws of the relevant tax authorities. The charge for taxation is based on the results for
the fiscal year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted
or substantively enacted by the balance sheet date. The Company accounts for
income tax under the asset and liability method, which requires recognition of deferred tax assets and liabilities for the expected future
tax consequences of the events that have been included in the financial statements or tax returns. Under this method, deferred income
taxes will be recognized if significant temporary differences between tax and financial statements occur. A valuation allowance is established
against net deferred tax assets when it is more likely that some portion or all of the net deferred tax asset will not be realized. For
the six months ended September 30, 2023 and 2022, the Company provided a full valuation allowance on the net deferred tax assets. The Company may be subject
to challenges from taxing authorities regarding the amounts of taxes due. These challenges may alter the timing or amount of taxable income
or deductions. Management determines whether the benefits of its tax positions are more-likely-than-not of being sustained upon audit
based on the technical merits of the tax position. The Company records a liability for uncertain tax positions when it is probable that
a loss has been incurred and the amount can be reasonably estimated. An uncertain tax position
is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. For tax positions not meeting the “more likely than not” test, no tax benefit
is recorded. Penalties and interest incurred related to underpayment of income taxes are classified as income tax expense in the period
incurred. The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the
technical merits, and measures the unrecognized benefits associated with the tax positions. As of September 30, 2023 and March 31,
2023, the Company did not have any significant unrecognized uncertain tax positions. The Company does not believe that its unrecognized
tax benefits will change over the next twelve months. Noncontrolling interests Noncontrolling interest consists
of 49% of the equity interest of We Healthy held by other investors. Excess of contribution received from noncontrolling shareholders
over carrying value of the entity is recorded in additional paid in capital. The noncontrolling interests are presented in the consolidated
balance sheets, separately from equity attributable to the shareholders of the Company. Noncontrolling interests in the results of the
Company are presented on the face of the consolidated statement of operations as an allocation of the total income or loss for the year
between non-controlling interest holders and the shareholders of the Company. Noncontrolling interest consist
of the following:
| |
September 30, | | |
March 31, | |
| |
2023 | | |
2023 | |
| |
USD | | |
USD | |
We Healthy | |
| 108,065 | | |
| 114,212 | |
Earnings (loss) per share The Company computes earnings
per share (“EPS”) in accordance with FASB ASC 260, “Earnings per Share” (“ASC 260”). ASC 260 requires
public companies with capital structures to present basic and diluted EPS. Basic EPS is measured as net income (loss) attributed to ordinary
shareholders divided by the weighted average number of ordinary shares outstanding for the period. Diluted EPS is similar to basic EPS
but presents the dilutive effect on a per share basis of potential ordinary shares (e.g., convertible securities, options and warrants)
as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have
an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted
EPS. Foreign currency translation The reporting currency of
the Company is the U.S. Dollar. The Company’s subsidiaries with operations in mainland China, the Hong Kong Special Administrative
Region of the PRC (“Hong Kong” or “Hong Kong S.A.R.”), and the United States generally use their respective local
currencies as their functional currencies. The Company’s financial statements have been translated into the reporting currency.
Assets and liabilities of the Company are translated at the exchange rate at each reporting period end date. Equity is translated at historical
rates. Income and expense accounts are translated at the average exchange rate during the reporting period. The resulting translation
adjustments are reported under accumulated other comprehensive income (loss). Transactions denominated in currencies other than functional
currency are translated into the functional currency at the exchange rates quoted by authoritative banks prevailing at the dates of the
transactions. Exchange gains and losses resulting from those foreign currency transactions denominated in a currency other than the functional
currency are recorded in “other income (expense)” in the consolidated statements of operations and comprehensive income. The
RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions.
No representation is made that any RMB amounts could have been, or could be, converted, realized or settled into USD at the rates used
in translation. Spot exchange rates and average
exchange rates were used in the translation of the condensed consolidated financial statements.
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
US Exchange Rate | |
| | |
| |
Period-end RMB | |
| 7.2960 | | |
| 7.1135 | |
Period average RMB | |
| 7.1287 | | |
| 6.7312 | |
Significant risks and uncertainties Foreign currency risk RMB is not a freely convertible
currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, controls the conversion
of RMB into foreign currencies. The value of RMB is subject to changes in central government policies and to international economic and
political developments affecting supply and demand in the China Foreign Exchange Trading System market. The Company’s cash and cash
equivalents denominated in RMB amounted to US$ 9,153,688 and US$7,876,767 as of September 30, 2023 and March 31, 2023, respectively. Concentration of credit risk Financial instruments that
potentially expose the Company to significant concentration of credit risk primarily included in the financial lines of cash and cash
equivalents, accounts receivable, loan receivables, other receivables and prepayments and other assets. As of September 30, 2023, substantially
all of the Company’s cash and cash equivalents were held by major financial institutions located worldwide, including mainland China
and Unite State. According to the China Bank Deposit Insurance Ordinance, the deposits at each bank is covered by insurance with an upper
limit of RMB 500,000 (approximately US$68,531) at each bank. As of September 30, 2023, the total amount not covered by issuance in the
PRC was US$ 9,085,157. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 (approximately US$64,000)
if the bank with which an individual/a company hold its eligible deposit fails. As of September 30, 2023, no cash balance maintained at
financial institutions in Hong Kong was subject to credit risk. In the US, the insurance coverage of each bank is $250,000. As of September
30, 2023, no cash balance maintained at financial institutions in US was subject to credit risk. If the financial institutions could become
insolvent, the Company could lose some or all of the value of its investments. To limit exposure to credit risk relating to deposits,
the Company primarily place cash and cash equivalent deposits with large financial institutions which management believes are of high
credit quality and management also continually monitors the financial institutions’ credit worthiness. Accounts receivable are typically
unsecured and are derived from revenue earned from customers in the PRC. The risk with respect to accounts receivable is mitigated by
credit evaluations the Company performs on its customers and its ongoing monitoring process of outstanding balances. Customer concentration risk For the six months ended
September 30, 2023, two customers accounted for 57.8% and 30.7% of the Company’s total revenues. For the six months ended September
30, 2022, three customers accounted for 62.8%, 11.3% and 10.3% of the Company’s total revenues. As of September 30, 2023, two customers
accounted for 83.1% and 16.9% of the Company’s accounts receivable. As of March 31, 2023, two customers accounted for 82.5% and
16.5% of the Company’s carrying amount of accounts receivable. Vendor concentration risk For the six months ended
September 30, 2023, one vendor accounted for 100% of the Company’s purchase of medical devices business. For the six months ended
September 30, 2022, one vendor accounted for 100% of the Company’s purchase of medical devices business started in April 2022.There
was no vendor of the Company that accounted for greater than 10% of the Company’s carrying amount of accounts payable as of September
30,2023 and March 31, 2023. Recent Accounting Pronouncements There are no recently issued
but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated balance sheets, consolidated
statements of operations and comprehensive loss (income) and consolidated statements of cash flows.
|
Revenue recognition |
| | For the Six Months Ended September 30, | | | | 2023 | | | 2022 | | | | USD | | | USD | | Net revenues | | | 698 | | | | 17,710 | | Net loss | | | 3,905 | | | | (281,150 | ) |
| |
For Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Net cash provided by (used in) operating activities | |
| — | | |
| (295,448 | ) |
Net cash provided by (used in) investing activities | |
| — | | |
| — | |
Net cash provided by (used in) financing activities | |
| — | | |
| (1,263,206 | ) |
Uses of estimates The preparation of consolidated
financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenue and expenses during each reporting period. Actual results could differ from such estimates. Significant accounting
estimates reflected in the Company’s consolidated financial statements include estimates and judgments applied in allocation of
revenue with various performance obligations, allowance for accounts receivable valuation allowance for deferred tax assets, valuation
of share-based compensation and allowance for loans receivable and other receivable. Fair value of financial
instruments Fair value is the price that
would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the
Company considers the principal or most advantageous market in which it would transact and the market-based risk measurement or assumptions
that market participants would use when pricing the asset or liability. The Company follows the provisions
of Financial Accounting Standards Board (“FASB”), Accounting Standards Codification (“ASC”) 820, Fair Value Measurements
and Disclosures. ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value
hierarchy to classify the inputs used in measuring fair value as follows: Level 1 — Inputs are
unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2 — Inputs are
unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities
in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable
market data. Level 3 — Inputs are
unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in
pricing the asset or liability based on the best available information. The carrying amounts reported
in the balance sheets for cash, receivables, prepayments and other assets, loan principal and interest receivable, approximate their fair
value based on the short-term maturity of these instruments. The Company did not transfer any assets or liabilities in or out of level
3 during the periods ended September 30, 2023 and March 31, 2023. Discontinued Operations A component of a reporting
entity or a group of components of a reporting entity that are disposed or meet the criteria to be classified as held for sale, such as
the management, having the authority to approve the action, commits to a plan to sell the disposal group, should be reported in discontinued
operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial
results. Discontinued operations are reported when a component of an entity comprising operations and cash flows that can be clearly distinguished,
operationally and for financial reporting purposes, from the rest of the entity is classified as held for disposal or has been disposed
of, if the component either (1) represents a strategic shift or (2) have a major impact on an entity’s financial results and operations.
Included in the consolidated statements of operations and comprehensive (loss) income, result from discontinued operations have been reported
separately from the income and expenses from continuing operations and prior periods have been presented on a reclassified comparative
basis. In order to present the financial effects of the continuing operations and discontinued operations, revenues and expenses arising
from intra-group transactions are eliminated except for those revenues and expenses that are considered to continue after the disposal
of the discontinued operations. Due to the disposal of the
social E-commerce business, which represented a strategic shift and had a major effect on the Company’s results of operations, revenues,
costs and expenses related to the social E-commerce business have been reclassified in the accompanying consolidated financial statements
as discontinued operations for all the periods presented. Revenue recognition In February 2022, the
Company started its business in the US market for the sale of medical devices. In May 2020, the Company launched its social
E-commerce platform and built collaboration with domestic mainstream
E-commerce marketplaces. The Company provides recommendation services by referring certain interested users to those marketplaces
for high-quality and affordable branded products. Prior to business transformation, the Company through its P2P business offered
online consumer lending-related service in fiscal year 2020, which was discontinued in fiscal year 2021 and disposed on December 30,
2020. In May 2023, the Company disposed its social E-commerce business The Company presents value added taxes (“VAT”) as
a reduction of revenues. Revenues generated are accounted
under Accounting Standards Update (ASU) 2014-09, “Revenue from contracts with Customers” (Topic 606). The core principle of
the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount
that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core
principle, the Company applies the following steps: Step 1: Identify the contract
(s) with a customer Step 2: Identify the performance
obligations in the contract Step 3: Determine the transaction
price Step 4: Allocate the transaction
price to the performance obligations in the contract Step 5: Recognize revenue when
(or as) the entity satisfies a performance obligation Online marketplace services The commission services revenue
primarily consists of commission fees charged to the online E-commerce marketplace for recommending users to purchase on their marketplaces,
where the Company generally is acting as an agent and its performance obligation is to provide recommendation services for purchasing
specified goods or services by those third-party sellers, is not responsible for fulfilling the promise to provide the specified goods
or services, and does not have the ability to control the related shipping services when utilized by the third-party sellers. Upon successful
sales, the Company will charge the online E-commerce companies a negotiated amount or a fixed rate commission fee based on the sales amount.
Commission services revenues are recognized on a net basis at the point of receipt of products, net of a return allowance and incentives
to consumers or channels. In order to promote its online marketplace and attract more registered
consumers, the Company at its own discretion offers incentives to consumers. Consumers are not customers of the Company, therefore incentives
offered to consumers are not considered payments to customers. Such incentives offered to consumers were as a reward for purchasing by
themselves or their sharing through our platform. Incentives provided to consumers are specific to any merchant and are recognized as
a reduction of commission service revenue. For the six months ended September 30, 2023 and 2022, the total amount of incentives was nil
and US$16,152, respectively, which was included in net income (loss) from discontinued operation in the accompanying consolidated statements
of operations and comprehensive (loss) income.
| ● | Sales of medical devices |
Since February 2022, through
its subsidiary Akso Online MediTech, the Company engaged in the sale of Covid-19 Antigen Rapid Tests in US market. Akso Online MediTech
purchases medical devices in quantity and distributes products primarily to medical products dealers. The deliveries may take one day
or longer depending on the customers’ location. Revenue from sales of merchandise to non-retail customers is recognized when the
merchandise is transferred to customers. There was no sales return since the start the business. Since April 2022, through
its subsidiary Qingdao Akso engaged in the sales of medical devices such as cardioverter-defibrillators and anesthesia laryngoscope in
the market of China. Qingdao Akso purchased devices in quantity and distributes products primarily to medical products dealers or end-users.
The deliveries may take one day or longer depending on the customers’ location. Revenue from sales of merchandise to non-retail
customers is recognized when the merchandise is transferred to customers. There was no sales return since the start the business.
| ● | Disaggregation of revenue |
For the six months ended September 30, 2023, all of the Company’s
revenue was generated from the PRC and for the six months ended September 30, 2022, the Company’s revenue were generated from US
and PRC. The following table illustrates the disaggregation of revenue:
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Revenue | |
| | |
| |
Revenue from medical devices | |
| 894,768 | | |
| 11,858,313 | |
Total revenues | |
| 894,768 | | |
| 11,858,313 | |
Tax and surcharges | |
| (1,185 | ) | |
| (1,231 | ) |
Net Revenues | |
| 893,583 | | |
| 11,857,082 | |
|
Uses of estimates |
Uses of estimates The preparation of consolidated
financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenue and expenses during each reporting period. Actual results could differ from such estimates. Significant accounting
estimates reflected in the Company’s consolidated financial statements include estimates and judgments applied in allocation of
revenue with various performance obligations, allowance for accounts receivable valuation allowance for deferred tax assets, valuation
of share-based compensation and allowance for loans receivable and other receivable.
|
Fair value of financial instruments |
Fair value of financial
instruments Fair value is the price that
would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the
Company considers the principal or most advantageous market in which it would transact and the market-based risk measurement or assumptions
that market participants would use when pricing the asset or liability. The Company follows the provisions
of Financial Accounting Standards Board (“FASB”), Accounting Standards Codification (“ASC”) 820, Fair Value Measurements
and Disclosures. ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value
hierarchy to classify the inputs used in measuring fair value as follows: Level 1 — Inputs are
unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2 — Inputs are
unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities
in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable
market data. Level 3 — Inputs are
unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in
pricing the asset or liability based on the best available information. The carrying amounts reported
in the balance sheets for cash, receivables, prepayments and other assets, loan principal and interest receivable, approximate their fair
value based on the short-term maturity of these instruments. The Company did not transfer any assets or liabilities in or out of level
3 during the periods ended September 30, 2023 and March 31, 2023.
|
Discontinued Operations |
Discontinued Operations A component of a reporting
entity or a group of components of a reporting entity that are disposed or meet the criteria to be classified as held for sale, such as
the management, having the authority to approve the action, commits to a plan to sell the disposal group, should be reported in discontinued
operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial
results. Discontinued operations are reported when a component of an entity comprising operations and cash flows that can be clearly distinguished,
operationally and for financial reporting purposes, from the rest of the entity is classified as held for disposal or has been disposed
of, if the component either (1) represents a strategic shift or (2) have a major impact on an entity’s financial results and operations.
Included in the consolidated statements of operations and comprehensive (loss) income, result from discontinued operations have been reported
separately from the income and expenses from continuing operations and prior periods have been presented on a reclassified comparative
basis. In order to present the financial effects of the continuing operations and discontinued operations, revenues and expenses arising
from intra-group transactions are eliminated except for those revenues and expenses that are considered to continue after the disposal
of the discontinued operations. Due to the disposal of the
social E-commerce business, which represented a strategic shift and had a major effect on the Company’s results of operations, revenues,
costs and expenses related to the social E-commerce business have been reclassified in the accompanying consolidated financial statements
as discontinued operations for all the periods presented.
|
Cash and cash equivalents |
Cash and cash equivalents Cash and cash equivalents
represent cash on hand, unrestricted demand deposits, and other short-term highly liquid investments placed with banks, which have original
maturities of three months or less and are readily convertible to known amounts of cash.
|
Accounts receivable and allowance for uncollectible accounts |
Accounts receivable and allowance for uncollectible
accounts Accounts receivable are
mainly receivables from sales of medical devices business, which are
stated at the historical carrying amount net of allowance for uncollectible accounts. The Company establishes an allowance for
uncollectible accounts receivable based on estimates, historical experience and other factors surrounding the credit risk of
specific customers. Uncollectible accounts receivables are written off when a settlement is reached for an amount that is less than
the outstanding historical balance or when the Company has determined that is not probable for the balance to be collected.
Beginning on April 1, 2020, the Company evaluates its accounts receivable for expected credit losses on a regular basis. The Company
maintains an estimated allowance for credit losses to reduce its accounts receivable to the amount that it believes will be
collected. The Company uses the length of time a balance has been outstanding, the payment history, creditworthiness and financial
conditions of the customers and industry trend as credit quality indicators to monitor the Company’s
receivables within the scope of expected credit losses model and use these as a basis to develop the Company’s
expected loss estimates. The Company adjusts the allowance percentage periodically when there are significant differences between
estimated bad debts and actual bad debts. If there is strong evidence indicating that the accounts receivable is likely to be
unrecoverable, the Company also makes a specific allowance in the period in which a loss is determined to be probable. Accounts
receivable balances are written off after all collection efforts have been exhausted. As of September 30, 2023 and March 31, 2023,
the allowance for uncollectible accounts receivable balance was US$ 1,942,639 and US$ 400,759, respectively.
|
Inventories |
Inventories Inventories are comprised
of finished goods, which are defibrillators and anesthesia laryngoscope, and are stated at the lower of cost or net realizable value
using first in first out (FIFO) method. Management reviews inventories for obsolescence and cost in excess of net realizable value periodically
when appropriate and records a reserve against the inventory when the carrying value exceeds net realizable value. As of September 30,
2023 and March 31, 2023, the Company determined that no allowance was necessary.
|
Contract liabilities |
Contract liabilities Contract liabilities on uncompleted
contracts represent the amounts of cash collected from clients, billings to clients on contracts in advance of work performed and revenue
recognized. The majority of these amounts are expected to be earned within twelve months and are classified as current liabilities.
|
Impairment of long-lived assets |
Impairment of long-lived assets The carrying value of the
long-lived assets are reviewed for impairment, whenever events or changes in circumstances indicate the carrying value of an asset may
not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of assets to future
undiscounted net cash flows expected to be generated by the assets. Such assets are considered to be impaired if the sum of the expected
undiscounted cash flows is less than carrying amount of the assets. The impairment to be recognized is measured by the amount by which
the carrying amounts of the assets exceed the fair value of the assets. No impairment loss was recognized for the six months ended September
30, 2023 and 2022.
|
Advertising and promotion expenses |
Advertising and promotion expenses The Company recognizes its advertising and promotion expenses as sales
and marketing expense. Advertising expenses represent expenses for placing advertisements on television, radio and in newspapers, as well
as on internet websites and search engines. Advertising and promotion cost are expensed as incurred. For the six months ended September
30, 2023 and 2022, the advertising and promotion expense was nil and US$ 100,255, respectively.
|
Lease |
Lease Upon the adoption of FASB
ASC 842 on April 1, 2019 using the modified retrospective method, the Company determines if an arrangement is a lease or contains a lease
at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities,
in the Company’s consolidated balance sheets. The Company does not have any finance leases as of the adoption date or September
30, 2023. ROU represents the Company’s
right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments
arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease
payments over the lease term. When determining the lease term, the Company includes options to extend or terminate the lease when it is
reasonably certain that it will exercise that option, if any. As the Company’s leases do not provide an implicit rate, the Company
uses its incremental borrowing rate, which it calculates based on the credit quality of the Company and by comparing interest rates available
in the market for similar borrowings, and adjusting this amount based on the impact of collateral over the term of each lease. For
operating lease with a term of one year or less, the Company has elected to not recognize a lease liability or lease right of use asset
on its consolidated balance sheets. Instead, it recognizes the lease payment as expense on a straight-line basis over the lease term.
Short-term lease costs are immaterial to its consolidated statements of operations and comprehensive (loss). The Company has operating
lease agreements with insignificant non-lease components and have elected the practical expedient to combine and account for lease and
non-lease components as single lease component.
|
Warrants |
Warrants The Company accounts for
warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms
and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) ASC 480 “Distinguishing Liabilities
from Equity” (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether
the warrants are freestanding financial instruments pursuant to ASC 480, whether they meet the definition of a liability pursuant to ASC
480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are
indexed to the Company’s own common stock and whether the warrant holders could potentially require “net cash settlement”
in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires
the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent annually period end date while
the warrants are outstanding. For issued or modified warrants
that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time
of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to
be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the
estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations (Note 16).
|
Treasury stock |
Treasury stock Treasury stock represents
ordinary shares repurchased by the Company that are no longer outstanding and are held by the Company. The repurchase of ordinary shares
is accounted for under the cost method whereby the entire cost of the acquired shares are recorded as treasury stock. The cost of treasury
stock is transferred to “additional paid-in capital” when it is re-issued for the purpose of share options exercised and share
awards.
|
Income taxes |
Income taxes The Company accounts for
current income taxes in accordance with the laws of the relevant tax authorities. The charge for taxation is based on the results for
the fiscal year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted
or substantively enacted by the balance sheet date. The Company accounts for
income tax under the asset and liability method, which requires recognition of deferred tax assets and liabilities for the expected future
tax consequences of the events that have been included in the financial statements or tax returns. Under this method, deferred income
taxes will be recognized if significant temporary differences between tax and financial statements occur. A valuation allowance is established
against net deferred tax assets when it is more likely that some portion or all of the net deferred tax asset will not be realized. For
the six months ended September 30, 2023 and 2022, the Company provided a full valuation allowance on the net deferred tax assets. The Company may be subject
to challenges from taxing authorities regarding the amounts of taxes due. These challenges may alter the timing or amount of taxable income
or deductions. Management determines whether the benefits of its tax positions are more-likely-than-not of being sustained upon audit
based on the technical merits of the tax position. The Company records a liability for uncertain tax positions when it is probable that
a loss has been incurred and the amount can be reasonably estimated. An uncertain tax position
is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. For tax positions not meeting the “more likely than not” test, no tax benefit
is recorded. Penalties and interest incurred related to underpayment of income taxes are classified as income tax expense in the period
incurred. The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the
technical merits, and measures the unrecognized benefits associated with the tax positions. As of September 30, 2023 and March 31,
2023, the Company did not have any significant unrecognized uncertain tax positions. The Company does not believe that its unrecognized
tax benefits will change over the next twelve months.
|
Noncontrolling interests |
Noncontrolling interests Noncontrolling interest consists
of 49% of the equity interest of We Healthy held by other investors. Excess of contribution received from noncontrolling shareholders
over carrying value of the entity is recorded in additional paid in capital. The noncontrolling interests are presented in the consolidated
balance sheets, separately from equity attributable to the shareholders of the Company. Noncontrolling interests in the results of the
Company are presented on the face of the consolidated statement of operations as an allocation of the total income or loss for the year
between non-controlling interest holders and the shareholders of the Company. Noncontrolling interest consist
of the following:
| |
September 30, | | |
March 31, | |
| |
2023 | | |
2023 | |
| |
USD | | |
USD | |
We Healthy | |
| 108,065 | | |
| 114,212 | |
|
Earnings (loss) per share |
Earnings (loss) per share The Company computes earnings
per share (“EPS”) in accordance with FASB ASC 260, “Earnings per Share” (“ASC 260”). ASC 260 requires
public companies with capital structures to present basic and diluted EPS. Basic EPS is measured as net income (loss) attributed to ordinary
shareholders divided by the weighted average number of ordinary shares outstanding for the period. Diluted EPS is similar to basic EPS
but presents the dilutive effect on a per share basis of potential ordinary shares (e.g., convertible securities, options and warrants)
as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have
an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted
EPS.
|
Foreign currency translation |
Foreign currency translation The reporting currency of
the Company is the U.S. Dollar. The Company’s subsidiaries with operations in mainland China, the Hong Kong Special Administrative
Region of the PRC (“Hong Kong” or “Hong Kong S.A.R.”), and the United States generally use their respective local
currencies as their functional currencies. The Company’s financial statements have been translated into the reporting currency.
Assets and liabilities of the Company are translated at the exchange rate at each reporting period end date. Equity is translated at historical
rates. Income and expense accounts are translated at the average exchange rate during the reporting period. The resulting translation
adjustments are reported under accumulated other comprehensive income (loss). Transactions denominated in currencies other than functional
currency are translated into the functional currency at the exchange rates quoted by authoritative banks prevailing at the dates of the
transactions. Exchange gains and losses resulting from those foreign currency transactions denominated in a currency other than the functional
currency are recorded in “other income (expense)” in the consolidated statements of operations and comprehensive income. The
RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions.
No representation is made that any RMB amounts could have been, or could be, converted, realized or settled into USD at the rates used
in translation. Spot exchange rates and average
exchange rates were used in the translation of the condensed consolidated financial statements.
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
US Exchange Rate | |
| | |
| |
Period-end RMB | |
| 7.2960 | | |
| 7.1135 | |
Period average RMB | |
| 7.1287 | | |
| 6.7312 | |
|
Significant risks and uncertainties |
Significant risks and uncertainties Foreign currency risk RMB is not a freely convertible
currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, controls the conversion
of RMB into foreign currencies. The value of RMB is subject to changes in central government policies and to international economic and
political developments affecting supply and demand in the China Foreign Exchange Trading System market. The Company’s cash and cash
equivalents denominated in RMB amounted to US$ 9,153,688 and US$7,876,767 as of September 30, 2023 and March 31, 2023, respectively. Concentration of credit risk Financial instruments that
potentially expose the Company to significant concentration of credit risk primarily included in the financial lines of cash and cash
equivalents, accounts receivable, loan receivables, other receivables and prepayments and other assets. As of September 30, 2023, substantially
all of the Company’s cash and cash equivalents were held by major financial institutions located worldwide, including mainland China
and Unite State. According to the China Bank Deposit Insurance Ordinance, the deposits at each bank is covered by insurance with an upper
limit of RMB 500,000 (approximately US$68,531) at each bank. As of September 30, 2023, the total amount not covered by issuance in the
PRC was US$ 9,085,157. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 (approximately US$64,000)
if the bank with which an individual/a company hold its eligible deposit fails. As of September 30, 2023, no cash balance maintained at
financial institutions in Hong Kong was subject to credit risk. In the US, the insurance coverage of each bank is $250,000. As of September
30, 2023, no cash balance maintained at financial institutions in US was subject to credit risk. If the financial institutions could become
insolvent, the Company could lose some or all of the value of its investments. To limit exposure to credit risk relating to deposits,
the Company primarily place cash and cash equivalent deposits with large financial institutions which management believes are of high
credit quality and management also continually monitors the financial institutions’ credit worthiness. Accounts receivable are typically
unsecured and are derived from revenue earned from customers in the PRC. The risk with respect to accounts receivable is mitigated by
credit evaluations the Company performs on its customers and its ongoing monitoring process of outstanding balances. Customer concentration risk For the six months ended
September 30, 2023, two customers accounted for 57.8% and 30.7% of the Company’s total revenues. For the six months ended September
30, 2022, three customers accounted for 62.8%, 11.3% and 10.3% of the Company’s total revenues. As of September 30, 2023, two customers
accounted for 83.1% and 16.9% of the Company’s accounts receivable. As of March 31, 2023, two customers accounted for 82.5% and
16.5% of the Company’s carrying amount of accounts receivable. Vendor concentration risk For the six months ended
September 30, 2023, one vendor accounted for 100% of the Company’s purchase of medical devices business. For the six months ended
September 30, 2022, one vendor accounted for 100% of the Company’s purchase of medical devices business started in April 2022.There
was no vendor of the Company that accounted for greater than 10% of the Company’s carrying amount of accounts payable as of September
30,2023 and March 31, 2023.
|
X |
- DefinitionThe disclosure of advertising and promotion expenses.
+ References
+ Details
Name: |
ahg_AdvertisingAndPromotionExpensesPolicyTextBlock |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe disclosure of noncontrolling interests policy text block.
+ References
+ Details
Name: |
ahg_NoncontrollingInterestsPolicyTextBlock |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for significant risks and uncertainties.
+ References
+ Details
Name: |
ahg_SignificantRisksAndUncertaintiesPolicyPolicyTextBlock |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe disclosure of treasury stock policy text block.
+ References
+ Details
Name: |
ahg_TreasuryStockPolicyTextBlock |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_AccountingPoliciesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).
+ References
+ Details
Name: |
us-gaap_BasisOfAccountingPolicyPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482913/230-10-50-1
+ Details
Name: |
us-gaap_CashAndCashEquivalentsPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1
+ Details
Name: |
us-gaap_ConsolidationPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for consolidation to describe the significant judgments and assumptions made in determining whether a variable interest held by the entity requires the variable interest entity to be consolidated and (or) disclose information about its involvement with the variable interest entity; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; and the significant factors considered and judgments made in determining that the power to direct the activities that significantly impact the economic performance of the variable interest entity are shared (as defined).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-4
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-5A
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 2AA -Subparagraph a -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-2AA
+ Details
Name: |
us-gaap_ConsolidationVariableInterestEntityPolicy |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for its derivative instruments and hedging activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 815 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(n)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-1A
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-1
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-7
+ Details
Name: |
us-gaap_DerivativesPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for discontinued operations. Includes, but is not limited to, method of interest allocation to a discontinued operation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section S99 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480781/205-20-S99-3
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
+ Details
Name: |
us-gaap_DiscontinuedOperationsPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2
+ Details
Name: |
us-gaap_EarningsPerSharePolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for determining the fair value of financial instruments.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 60 -Paragraph 1 -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482053/820-10-60-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 825 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-1
+ Details
Name: |
us-gaap_FairValueOfFinancialInstrumentsPolicy |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//830/tableOfContent
+ Details
Name: |
us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.CC) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480091/360-10-S99-2
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 05 -Paragraph 4 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482338/360-10-05-4
+ Details
Name: |
us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(h)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 17 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482525/740-10-45-25
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482525/740-10-45-28
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-19
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-20
+ Details
Name: |
us-gaap_IncomeTaxPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483489/210-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 912 -SubTopic 330 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482105/912-330-50-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//330/tableOfContent
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483080/330-10-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483080/330-10-50-4
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 45 -Paragraph 6 -Subparagraph (a) -SubTopic 10 -Topic 270 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-6
+ Details
Name: |
us-gaap_InventoryPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for leasing arrangement entered into by lessee.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-1
+ Details
Name: |
us-gaap_LesseeLeasesPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.
+ References
+ Details
Name: |
us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for revenue from contract with customer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-17
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-19
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-18
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-18
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20
Reference 9: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (e) -SubTopic 10 -Topic 235 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org//606/tableOfContent
+ Details
Name: |
us-gaap_RevenueFromContractWithCustomerPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4
Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (e) -SubTopic 10 -Topic 235 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4
+ Details
Name: |
us-gaap_RevenueRecognitionPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f)(2)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f)(2)(ii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f)(2)(v) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.C.Q3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.D.1.Q5) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.D.3.Q2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.D.2.Q6) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//718/tableOfContent
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
+ Details
Name: |
us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for accounts receivable.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481569/310-20-50-1
Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (b) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-1
Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-6
Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (d) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-15
+ Details
Name: |
us-gaap_TradeAndOtherAccountsReceivablePolicy |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-9
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-4
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 11 -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-11
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 12 -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-12
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-8
+ Details
Name: |
us-gaap_UseOfEstimates |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Business Description (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Business Description [Abstract] |
|
Schedule of the Company's Principal Subsidiaries |
As of September 30, 2023,
the Company’s principal subsidiaries are as follows:
| |
Date of | |
| |
| |
|
| |
incorporation / | |
Place of | |
Percentage of | |
|
| |
acquisition | |
incorporation | |
legal ownership | |
Principal activities |
Wholly owned subsidiaries | |
| |
| |
| |
|
We Health Limited (“We Health”) | |
July 8, 2021 | |
New York | |
100% | |
Investment holding |
We Healthy Limited (“We Healthy”) | |
December 15, 2021 | |
Hong Kong | |
51% | |
Investment holding |
Akso Remote Medical Consultation Center Inc. (“Akso Remote Medical”) | |
January 3, 2022 | |
Wyoming | |
100% | |
Provision of health treatment services |
Akso Online MediTech Co., Ltd.(“Akso Online MediTech”) | |
January 4, 2022 | |
Wyoming | |
100% | |
Sales of medical devices |
Akso First Health Treatment Center Inc. (“Akso First Health”) | |
January 4, 2022 | |
Massachusetts | |
100% | |
Provision of health treatment services |
Qindao Akso Health Management Co., Limited (“Qingdao Akso”) | |
January 26, 2022 | |
PRC | |
51% | |
Provision of health treatment services |
|
X |
- References
+ Details
Name: |
ahg_BusinessDescriptionTablesLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of the key aspects of a subsidiary (partnership, corporation, or other entity) of the limited liability company or limited partnership.
+ References
+ Details
Name: |
us-gaap_ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Summary of Significant Accounting Policies (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Accounting Policies [Abstract] |
|
Schedule of Financial Statement Amounts and Balances of the Consolidated VIEs |
the following financial statement
amounts and balances of the consolidated VIEs were included in net income (loss) from discontinued operation in the accompanying consolidated
statements of operations and comprehensive (loss) income and assets/liabilities held for sale in consolidated balance sheet.
| |
As of | | |
As of | |
| |
September 30,
2023 | | |
March 31,
2023 | |
| |
USD | | |
USD | |
Current Assets: | |
| | |
| |
Cash and cash equivalents | |
| — | | |
| 678,691 | |
Accounts receivable, net | |
| — | | |
| 10,062 | |
Prepayments and other assets | |
| — | | |
| 43,779 | |
Amounts due from related parties | |
| — | | |
| 26,206,288 | |
Total Current Assets | |
| — | | |
| 26,938,820 | |
Property, equipment and software, net | |
| — | | |
| 28,698 | |
Total Assets | |
| — | | |
| 26,967,518 | |
| |
| | | |
| | |
Current Liabilities | |
| | | |
| | |
Accrued expenses and other current liabilities | |
| — | | |
| 32,430 | |
Taxes payable | |
| — | | |
| (12,624 | ) |
Total Current Liabilities | |
| — | | |
| 19,806 | |
Total Liabilities | |
| — | | |
| 19,806 | |
| | For the Six Months Ended September 30, | | | | 2023 | | | 2022 | | | | USD | | | USD | | Net revenues | | | 698 | | | | 17,710 | | Net loss | | | 3,905 | | | | (281,150 | ) |
| |
For Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Net cash provided by (used in) operating activities | |
| — | | |
| (295,448 | ) |
Net cash provided by (used in) investing activities | |
| — | | |
| — | |
Net cash provided by (used in) financing activities | |
| — | | |
| (1,263,206 | ) |
|
Schedule of Disaggregation of Revenue |
For the six months ended September 30, 2023, all of the Company’s
revenue was generated from the PRC and for the six months ended September 30, 2022, the Company’s revenue were generated from US
and PRC. The following table illustrates the disaggregation of revenue:
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Revenue | |
| | |
| |
Revenue from medical devices | |
| 894,768 | | |
| 11,858,313 | |
Total revenues | |
| 894,768 | | |
| 11,858,313 | |
Tax and surcharges | |
| (1,185 | ) | |
| (1,231 | ) |
Net Revenues | |
| 893,583 | | |
| 11,857,082 | |
|
Schedule of Noncontrolling Interest |
Noncontrolling interest consist
of the following:
| |
September 30, | | |
March 31, | |
| |
2023 | | |
2023 | |
| |
USD | | |
USD | |
We Healthy | |
| 108,065 | | |
| 114,212 | |
|
Schedule of Spot Exchange Rates and Average Exchange Rates |
Spot exchange rates and average
exchange rates were used in the translation of the condensed consolidated financial statements.
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
US Exchange Rate | |
| | |
| |
Period-end RMB | |
| 7.2960 | | |
| 7.1135 | |
Period average RMB | |
| 7.1287 | | |
| 6.7312 | |
|
X |
- DefinitionTabular disclosure of the foreign exchange rates used in the preparation of the financial statements.
+ References
+ Details
Name: |
ahg_ScheduleOfForeignExchangeRatesTableTextBlock |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of noncontrolling interest.
+ References
+ Details
Name: |
ahg_ScheduleOfNoncontrollingInterestTableTextBlock |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_AccountingPoliciesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5
+ Details
Name: |
us-gaap_DisaggregationOfRevenueTableTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-5A
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-9
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-4
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-6
+ Details
Name: |
us-gaap_ScheduleOfVariableInterestEntitiesTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Discontinued Operation (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
Schedule of Discontinued Operations |
The results of discontinued
operations for the six months ended September 30, 2023 and 2022 are as follows:
| |
For the six months ended September 31, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Net Revenues | |
| 698 | | |
| 15,339 | |
Operating costs and expenses | |
| 4,575 | | |
| 845,369 | |
Loss from discontinued operations | |
| (3,877 | ) | |
| (830,030 | ) |
Other income (expense), net | |
| (28 | ) | |
| 9,601 | |
Loss before tax | |
| (3,905 | ) | |
| (820,429 | ) |
Income tax provision | |
| — | | |
| — | |
Net loss from discontinued operations, net of tax | |
| (3,905 | ) | |
| (820,429 | ) |
Loss on sale of discontinued operations, net of taxes | |
| (389,576 | ) | |
| — | |
Net loss from disposition subsidiaries | |
| (393,481 | ) | |
| (820,429 | ) |
|
Schedule of Loss on Sale of Discontinued Operation, Net of Taxes |
Assets and liabilities of the discontinued operations are as follows:
| |
March 31,
2023 | |
| |
USD | |
Cash and cash equivalents | |
| 1,268,235 | |
Accounts receivable, net | |
| 10,062 | |
Prepayments and other assets | |
| 44,004 | |
Property, plant and equipment, net | |
| 29,051 | |
Current assets held for sale-discontinued operation | |
| 1,351,352 | |
| |
| | |
Accrued expenses and other current liabilities | |
| 737,693 | |
Taxes | |
| 32,210 | |
Total liabilities of Discontinued Operations | |
| 705,483 | |
|
Schedule of Loss on Sale of Discontinued Operation, Net of Taxes |
The calculation of Loss on sale of discontinued operation, net of taxes
are as below:
| |
May 19,
2023 | |
| |
US$ | |
Cash and cash equivalents | |
| 1,019,687 | |
Accounts receivable, net | |
| 9,410 | |
Prepayments and other assets | |
| 238,524 | |
Property, plant and equipment, net | |
| 24,739 | |
Account payable | |
| (655,773 | ) |
Accrued expenses and other current liabilities | |
| (32,011 | ) |
Net assets | |
| 604,576 | |
Fair value of the consideration | |
| 215,000 | |
Loss on sale of discontinued operations, net of taxes | |
| (389,576 | ) |
|
X |
- DefinitionTabular disclosure of distribution of assets, liabilities and stockholders' equity.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1402 -Paragraph (b) -Subparagraph (4) -Publisher SEC
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1402 -Paragraph (a) -Publisher SEC
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1402 -Paragraph (b) -Subparagraph (1) -Publisher SEC
Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1402 -Paragraph (b) -Subparagraph (2) -Publisher SEC
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1402 -Paragraph (b) -Subparagraph (3) -Publisher SEC
Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1402 -Paragraph (b) -Subparagraph (5) -Publisher SEC
+ Details
Name: |
srt_DistributionOfAssetsLiabilitiesAndStockholdersEquityTableTextBlock |
Namespace Prefix: |
srt_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-3A
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-4A
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-4B
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5A
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5D -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5D
Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3A
Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-3
+ Details
Name: |
us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1
+ Details
Name: |
us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Accounts Receivable, Net (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Accounts Receivable, Net [Abstract] |
|
Schedule of Accounts Receivable, Net |
| |
As of | | |
As of | |
| |
September 30,
2023 | | |
March 31,
2023 | |
| |
USD | | |
USD | |
Accounts receivable | |
| 7,770,556 | | |
| 8,097,742 | |
Allowance for uncollectible accounts receivable | |
| (1,942,639 | ) | |
| (400,759 | ) |
Accounts receivable, net | |
| 5,827,917 | | |
| 7,696,983 | |
|
X |
- References
+ Details
Name: |
ahg_AccountsReceivableNetTablesLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of allowance for credit loss on accounts receivable.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13
+ Details
Name: |
us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
X |
- References
+ Details
Name: |
ahg_PrepaymentsAndOtherAssetsAbstract |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.
+ References
+ Details
Name: |
us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Loan Receivables (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Other Receivables [Abstract] |
|
Schedule of Loan Receivables |
| |
As of | | |
As of | |
| |
September 30, 2023 | | |
March 31, 2023 | |
| |
USD | | |
USD | |
| |
| | |
| |
Loan receivables | |
| — | | |
| 1,528,918 | |
Allowance for uncollectible loan receivables | |
| — | | |
| — | |
Loan receivables, net | |
| — | | |
| 1,528,918 | |
Loan receivables – current | |
| — | | |
| 1,528,918 | |
Loan receivables – non-current | |
| — | | |
| — | |
|
X |
- References
+ Details
Name: |
ahg_LoanReceivablesTablesLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent
+ Details
Name: |
us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Accrued Expenses and Other Current Liabilities (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Accrued Expenses and Other Current Liabilities [Abstract] |
|
Schedule of Accrued Expenses and Other Current Liabilities |
| |
As of | | |
As of | |
| |
September 30, 2023 | | |
March 31, 2023 | |
| |
USD | | |
USD | |
Accrued payroll and benefits | |
| 817,045 | | |
| 588,342 | |
Professional fees and other accrued expenses | |
| 715 | | |
| 245,340 | |
Interest payable | |
| 186,391 | | |
| 105,085 | |
| |
| 1,004,151 | | |
| 938,767 | |
|
X |
- References
+ Details
Name: |
ahg_AccruedExpensesandOtherCurrentLiabilitiesTablesLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.
+ References
+ Details
Name: |
us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Taxes Payable (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Taxes Payable [Abstract] |
|
Schedule of Taxes Payable |
| |
As of September 30, 2023 | | |
As of March 31, 2023 | |
| |
USD | | |
USD | |
Income taxes payable | |
| 93,822 | | |
| 95,888 | |
Other taxes payable | |
| — | | |
| 117 | |
Total taxes payable | |
| 93,822 | | |
| 96,005 | |
|
X |
- DefinitionTabular disclosure of schedule of current taxes payable table texrt block.
+ References
+ Details
Name: |
ahg_ScheduleOfCurrentTaxesPayableTableTextBlock |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_TaxesPayableCurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Earnings (Loss) Per Share (“EPS” or “LPS”) (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Earnings Per Share [Abstract] |
|
Schedule of Outstanding Shares for Basic and Diluted Net Earnings Per Share |
The following table details the outstanding shares for basic and diluted net earnings per share:
| |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Numerator: | |
| | |
| |
Net (loss) income attributable to Akso Health Group’s shareholders | |
| (3,457,657 | ) | |
| 810,338 | |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted average number of ordinary shares outstanding-basic | |
| 68,598,050 | | |
| 68,598,050 | |
Weighted average number of dilutive potential ordinary shares from share options | |
| — | | |
| — | |
Weighted average number of ordinary shares outstanding-diluted | |
| 68,598,050 | | |
| 68,598,050 | |
Basic (loss) earnings per common share | |
| (0.05 | ) | |
| 0.01 | |
Diluted (loss) earnings per common share | |
| (0.05 | ) | |
| 0.01 | |
|
X |
- References
+ Details
Name: |
us-gaap_EarningsPerShareAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
+ Details
Name: |
us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Shareholders' Equity (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Stockholders' Equity Note [Abstract] |
|
Schedule of Warrants Outstanding and Exercisable |
Following is a summary of
the status of warrants outstanding and exercisable as of September 30, 2023:
| |
Warrants | | |
Weighted Average
Exercise
Price | | |
Aggregate
Intrinsic Value | |
Warrants outstanding, as of March 31, 2023 | |
| 6,340,000 | | |
| 3.0 | | |
| — | |
Issued | |
| — | | |
$ | — | | |
| — | |
Exercised | |
| — | | |
| — | | |
| — | |
Expired | |
| — | | |
| — | | |
| — | |
Warrants outstanding, as of September 30, 2023 | |
| 6,340,000 | | |
$ | 3.0 | | |
| — | |
Warrants exercisable, as of September 30, 2023 | |
| 6,340,000 | | |
$ | 3.0 | | |
| — | |
|
X |
- DefinitionTabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-1
+ Details
Name: |
us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_StockholdersEquityNoteAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
X |
- DefinitionDate of incorporation /acquisition.
+ References
+ Details
Name: |
ahg_DateOfIncorporationacquisition |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
ahg_WhollyOwnedSubsidiariesAbstract |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe parent entity's interest in net assets of the subsidiary, expressed as a percentage.
+ References
+ Details
Name: |
us-gaap_MinorityInterestOwnershipPercentageByParent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:percentItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- Details
Name: |
srt_OwnershipAxis=ahg_WeHealthLimitedWeHealthMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_OwnershipAxis=ahg_WeHealthyLimitedWeHealthyMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_OwnershipAxis=ahg_AksoRemoteMedicalConsultationCenterIncAksoRemoteMedicalMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_OwnershipAxis=ahg_AksoOnlineMediTechCoLtdAksoOnlineMediTechMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_OwnershipAxis=ahg_AksoFirstHealthTreatmentCenterIncAksoFirstHealthMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_OwnershipAxis=ahg_QindaoAksoHealthManagementCoLimitedQingdaoAksoMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.4
Summary of Significant Accounting Policies (Details)
|
6 Months Ended |
12 Months Ended |
|
Sep. 30, 2023
USD ($)
|
Sep. 30, 2023
CNY (¥)
|
Sep. 30, 2022
USD ($)
|
Mar. 31, 2023
USD ($)
|
Sep. 30, 2023
CNY (¥)
|
Sep. 30, 2023
HKD ($)
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
Minimum amount (in Yuan Renminbi) | ¥ |
|
¥ 1
|
|
|
|
|
Number of loan agreements |
3
|
|
|
|
3
|
3
|
Term of the loan |
10 years
|
10 years
|
|
|
|
|
Revenue (in Dollars) |
$ 894,768
|
|
$ 11,858,313
|
|
|
|
Allowance for uncollectible accounts receivable (in Dollars) |
1,942,639
|
|
|
$ 400,759
|
|
|
Impairment loss (in Dollars) |
|
|
|
|
|
|
Advertising and promotion expense (in Dollars) |
|
|
100,255
|
|
|
|
Operating lease, term of contract |
1 year
|
|
|
|
1 year
|
1 year
|
Cash and cash equivalents (in Dollars) |
$ 9,153,688
|
|
|
$ 7,876,767
|
|
|
Deposits covered by insurance |
68,531
|
|
|
|
¥ 500,000
|
|
Amount not covered by issuance (in Dollars) |
9,085,157
|
|
|
|
|
|
Maximum compensation limit by hong kong deposit protection board |
64,000
|
|
|
|
|
$ 500,000
|
Insurance coverage upper limit (in Dollars) |
$ 250,000
|
|
|
|
|
|
Vendor concentration risk percentage |
10.00%
|
10.00%
|
|
10.00%
|
|
|
We Healthy Limited [Member] | Other Investors [Member] |
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
Noncontrolling interest rate |
49.00%
|
|
|
|
49.00%
|
49.00%
|
Commission Revenue [Member] |
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
Revenue (in Dollars) |
|
|
|
|
|
|
Commission Services [Member] |
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
Revenue (in Dollars) |
|
|
$ 16,152
|
|
|
|
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
Concentration of credit risk |
57.80%
|
57.80%
|
62.80%
|
|
|
|
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
Concentration of credit risk |
83.10%
|
83.10%
|
|
82.50%
|
|
|
Customers Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
Concentration of credit risk |
30.70%
|
30.70%
|
11.30%
|
|
|
|
Customers Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
Concentration of credit risk |
16.90%
|
16.90%
|
|
16.50%
|
|
|
Customer Three [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
Concentration of credit risk |
|
|
10.30%
|
|
|
|
One Vendor [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
Concentration of credit risk |
100.00%
|
100.00%
|
|
|
|
|
Vendor percentage |
|
|
100.00%
|
|
|
|
X |
- DefinitionAmount not covered by issuance in prc
+ References
+ Details
Name: |
ahg_AmountNotCoveredByIssuanceInPrc |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionDeposits covered by insurance upper limit.
+ References
+ Details
Name: |
ahg_DepositsCoveredByInsuranceUpperLimit |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionInsurance coverage upper limit.
+ References
+ Details
Name: |
ahg_InsuranceCoverageUpperLimit |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionMaximum compensation limit by hong kong deposit protection board.
+ References
+ Details
Name: |
ahg_MaximumCompensationLimitByHongKongDepositProtectionBoard |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionNumber of loan agreements.
+ References
+ Details
Name: |
ahg_NumberOfLoanAgreements |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:integerItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
ahg_SummaryofSignificantAccountingPoliciesDetailsLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe term of loan agreements among affiliated parties, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
+ References
+ Details
Name: |
ahg_TermOfLoanAgreementsWithAffiliatedParties |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:durationItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionVendor concentration risk percenatge.
+ References
+ Details
Name: |
ahg_VendorConcentrationRiskPercenatge |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:percentItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionPercentage of remaining performance obligation to total remaining performance obligation not recognized as vendor.
+ References
+ Details
Name: |
ahg_VendorRemainingPerformanceObligationPercentage |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:percentItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of allowance for credit loss on accounts receivable, classified as current.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4
+ Details
Name: |
us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CashEquivalentsAtCarryingValue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionFor an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-21
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-20
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-18
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-20
+ Details
Name: |
us-gaap_ConcentrationRiskPercentage1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:percentItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-2
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482130/360-10-45-4
+ Details
Name: |
us-gaap_ImpairmentOfLongLivedAssetsHeldForUse |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionTerm of lessor's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479773/842-30-50-3
+ Details
Name: |
us-gaap_LessorOperatingLeaseTermOfContract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:durationItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionThe total expense recognized in the period for promotion, public relations, and brand or product advertising.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_MarketingAndAdvertisingExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.
+ References
+ Details
Name: |
us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:percentItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionAmount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4
+ Details
Name: |
us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- Details
Name: |
dei_LegalEntityAxis=ahg_WeHealthyLimitedMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_OwnershipAxis=ahg_OtherInvestorsMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_ProductOrServiceAxis=ahg_CommissionRevenueMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_ProductOrServiceAxis=ahg_CommissionServicesMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_MajorCustomersAxis=ahg_CustomerOneMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_MajorCustomersAxis=ahg_CustomersTwoMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_MajorCustomersAxis=ahg_CustomerThreeMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_MajorCustomersAxis=ahg_VendorMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.4
Summary of Significant Accounting Policies (Details) - Schedule of Financial Statement Amounts and Balances of the Consolidated VIEs - VIEs [Member] - USD ($)
|
6 Months Ended |
|
Sep. 30, 2023 |
Sep. 30, 2022 |
Mar. 31, 2023 |
Current Assets: |
|
|
|
Cash and cash equivalents |
|
|
$ 678,691
|
Accounts receivable, net |
|
|
10,062
|
Prepayments and other assets |
|
|
43,779
|
Amounts due from related parties |
|
|
26,206,288
|
Total Current Assets |
|
|
26,938,820
|
Property, equipment and software, net |
|
|
28,698
|
Total Assets |
|
|
26,967,518
|
Current Liabilities |
|
|
|
Accrued expenses and other current liabilities |
|
|
32,430
|
Taxes payable |
|
|
(12,624)
|
Total Current Liabilities |
|
|
19,806
|
Total Liabilities |
|
|
$ 19,806
|
Net revenues |
698
|
$ 17,710
|
|
Net loss |
3,905
|
(281,150)
|
|
Net cash provided by (used in) operating activities |
|
(295,448)
|
|
Net cash provided by (used in) investing activities |
|
|
|
Net cash provided by (used in) financing activities |
|
$ (1,263,206)
|
|
X |
- DefinitionAccounts receivable and contract assets, net.
+ References
+ Details
Name: |
ahg_AccountsReceivableAndContractAssetsCurrent |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAccrued expenses and other current liabilities.
+ References
+ Details
Name: |
ahg_AccruedExpensesAndOtherCurrentLiabilities |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
ahg_TaxesPayable |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_AssetsCurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4
+ Details
Name: |
us-gaap_CashAndCashEquivalentsAtCarryingValue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(14)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 21: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19-26) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_Liabilities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionTotal obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-5
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.21) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_LiabilitiesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_LiabilitiesCurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInFinancingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInInvestingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInOperatingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 13: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(1)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 32: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
+ Details
Name: |
us-gaap_NetIncomeLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of assets classified as other.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(10)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(17)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_OtherAssets |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of current assets classified as other.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(8)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_OtherAssetsCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of noncurrent assets classified as other.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(17)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_OtherAssetsNoncurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.
+ References
+ Details
Name: |
us-gaap_OtherReceivablesNetCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_PrepaidExpenseAndOtherAssetsCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1
+ Details
Name: |
us-gaap_Revenues |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- Details
Name: |
srt_ConsolidatedEntitiesAxis=ahg_VIEsMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.4
Summary of Significant Accounting Policies (Details) - Schedule of Disaggregation of Revenue - Disaggregation of Revenue [Member] - USD ($)
|
6 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Revenue |
|
|
Revenue from medical devices |
$ 894,768
|
$ 11,858,313
|
Total revenues |
894,768
|
11,858,313
|
Tax and surcharges |
(1,185)
|
(1,231)
|
Net Revenues |
$ 893,583
|
$ 11,857,082
|
X |
- References
+ Details
Name: |
ahg_RevenueAbstract |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4
+ Details
Name: |
us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1
+ Details
Name: |
us-gaap_Revenues |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income after deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
+ Details
Name: |
us-gaap_RevenuesNetOfInterestExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
v3.23.4
X |
- References
+ Details
Name: |
ahg_SummaryofSignificantAccountingPoliciesDetailsScheduleofNoncontrollingInterestLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(24)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.31) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_MinorityInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- Details
Name: |
dei_LegalEntityAxis=ahg_WeHealthyMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.4
X |
- References
+ Details
Name: |
ahg_SummaryofSignificantAccountingPoliciesDetailsScheduleofSpotExchangeRatesandAverageExchangeRatesLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAverage floor rate on a group of foreign currency derivatives for example, but not limited to, floors or collars.
+ References
+ Details
Name: |
us-gaap_DerivativeAverageExchangeRateFloor1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:pureItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionForeign exchange rate used to translate amounts denominated in functional currency to reporting currency.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481674/830-30-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479424/830-30-S99-1
+ Details
Name: |
us-gaap_ForeignCurrencyExchangeRateTranslation1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:pureItemType |
Balance Type: |
na |
Period Type: |
instant |
|
v3.23.4
X |
- References
+ Details
Name: |
ahg_DiscontinuedOperationDetailsLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of tangible and intangible assets included as part of consideration transferred in asset acquisition, classified as other. Excludes cash.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 25 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480060/805-50-25-1
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 30 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480027/805-50-30-1
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 30 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480027/805-50-30-2
+ Details
Name: |
us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of consideration received or receivable for the disposal of assets and liabilities, including discontinued operation.
+ References
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- Details
Name: |
us-gaap_DisposalGroupClassificationAxis=us-gaap_DiscontinuedOperationsHeldforsaleMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis=ahg_HexinECommerceCompanyLimitedMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.4
Discontinued Operation (Details) - Schedule of Discontinued Operations - Discontinued Operations, Held-for-Sale [Member] - USD ($)
|
6 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
Net Revenues |
$ 698
|
$ 15,339
|
Operating costs and expenses |
4,575
|
845,369
|
Loss from discontinued operations |
(3,877)
|
(830,030)
|
Other income (expense), net |
(28)
|
9,601
|
Loss before tax |
(3,905)
|
(820,429)
|
Income tax provision |
|
|
Net loss from discontinued operations, net of tax |
(3,905)
|
(820,429)
|
Loss on sale of discontinued operations, net of taxes |
(389,576)
|
|
Net loss from disposition subsidiaries |
$ (393,481)
|
$ (820,429)
|
X |
- DefinitionAmount after tax of gain (loss) not previously recognized resulting from the disposal of a discontinued operation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3B
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3
+ Details
Name: |
us-gaap_DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of operating income (loss) attributable to disposal group, including, but not limited to, discontinued operation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationOperatingIncomeLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of revenue attributable to disposal group, including, but not limited to, discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(12)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 270 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482551/740-270-45-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3A
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3B
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-4
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3
+ Details
Name: |
us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) of subsidiary attributable to the parent entity.
+ References
+ Details
Name: |
us-gaap_IncomeLossFromSubsidiariesNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ References
+ Details
Name: |
us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe net amount of operating interest income (expense).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.10) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
+ Details
Name: |
us-gaap_InterestIncomeExpenseNet |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionGenerally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Excludes Selling, General and Administrative Expense.
+ References
+ Details
Name: |
us-gaap_OperatingCostsAndExpenses |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- Details
Name: |
us-gaap_DisposalGroupClassificationAxis=us-gaap_DiscontinuedOperationsHeldforsaleMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.4
Discontinued Operation (Details) - Schedule of Assets and Liabilities of the Discontinued Operations
|
Mar. 31, 2023
USD ($)
|
Schedule of Assets and Liabilities of the Discontinued Operations [Abstract] |
|
Cash and cash equivalents |
$ 1,268,235
|
Accounts receivable, net |
10,062
|
Prepayments and other assets |
44,004
|
Property, plant and equipment, net |
29,051
|
Current assets held for sale-discontinued operation |
1,351,352
|
Accrued expenses and other current liabilities |
737,693
|
Taxes |
32,210
|
Total liabilities of Discontinued Operations |
$ 705,483
|
X |
- References
+ Details
Name: |
ahg_ScheduleOfAssetsAndLiabilitiesOfTheDiscontinuedOperationsAbstract |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe amount of taxes benefit.
+ References
+ Details
Name: |
ahg_TaxbenefitPayables |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of other assets held-for-sale that are not part of a disposal group, expected to be sold within a year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 15 -Paragraph 4 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482309/360-10-15-4
+ Details
Name: |
us-gaap_AssetsHeldForSaleNotPartOfDisposalGroupCurrentOther |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount classified as accounts, notes and loans receivable attributable to disposal group held for sale or disposed of.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-10
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount classified as accounts payable and accrued liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-10
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482130/360-10-45-9
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationAccountsPayableAndAccruedLiabilitiesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount classified as cash and cash equivalents attributable to disposal group held for sale or disposed of.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-10
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount classified as prepaid and other assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-10
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482130/360-10-45-9
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount classified as property, plant and equipment attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-10
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482130/360-10-45-9
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipmentCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount classified as liabilities attributable to disposal group held for sale or disposed of.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
+ Details
Name: |
us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
v3.23.4
Discontinued Operation (Details) - Schedule of Loss on Sale of Discontinued Operation, Net of Taxes
|
May 19, 2023
USD ($)
|
Schedule of Assets and Liabilities of the Discontinued Operations [Abstract] |
|
Cash and cash equivalents |
$ 1,019,687
|
Accounts receivable, net |
9,410
|
Prepayments and other assets |
238,524
|
Property, plant and equipment, net |
24,739
|
Account payable |
(655,773)
|
Accrued expenses and other current liabilities |
(32,011)
|
Net assets |
604,576
|
Fair value of the consideration |
215,000
|
Loss on sale of discontinued operations, net of taxes |
$ (389,576)
|
X |
- DefinitionLoss on sale of discontinued operations, net of taxes.
+ References
+ Details
Name: |
ahg_LossOnSaleOfDiscontinuedOperationsNetOfTaxes |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
ahg_ScheduleOfAssetsAndLiabilitiesOfTheDiscontinuedOperationsAbstract |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionCarrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(15)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_AccountsPayableCurrentAndNoncurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 310 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480833/946-310-45-1
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(5)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 954 -SubTopic 310 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481058/954-310-45-1
+ Details
Name: |
us-gaap_AccountsReceivableNet |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of expenses incurred but not yet paid nor invoiced, and liabilities classified as other.
+ References
+ Details
Name: |
us-gaap_AccruedLiabilitiesAndOtherLiabilities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionFair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
+ References
+ Details
Name: |
us-gaap_CashAndCashEquivalentsFairValueDisclosure |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionFair value of asset after deduction of liability.
+ References
+ Details
Name: |
us-gaap_FairValueNetAssetLiability |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets.
+ References
+ Details
Name: |
us-gaap_PrepaidExpenseAndOtherAssets |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 360 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480842/942-360-50-1
+ Details
Name: |
us-gaap_PropertyPlantAndEquipmentNet |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
v3.23.4
Accounts Receivable, Net (Details) - Schedule of Accounts Receivable, Net - USD ($)
|
Sep. 30, 2023 |
Mar. 31, 2023 |
Schedule of accounts receivable, net [Abstract] |
|
|
Accounts receivable |
$ 7,770,556
|
$ 8,097,742
|
Allowance for uncollectible accounts receivable |
(1,942,639)
|
(400,759)
|
Accounts receivable, net |
$ 5,827,917
|
$ 7,696,983
|
X |
- References
+ Details
Name: |
ahg_AccountsReceivableNetDetailsScheduleofAccountsReceivableNetLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9
+ Details
Name: |
us-gaap_AccountsReceivableGrossCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9
+ Details
Name: |
us-gaap_AccountsReceivableNetCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of allowance for credit loss on receivable, classified as other and current.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_AllowanceForDoubtfulOtherReceivablesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
v3.23.4
X |
- References
+ Details
Name: |
ahg_PrepaymentsandOtherAssetsDetailsScheduleofPrepaymentsandOtherAssetsLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionCarrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment within one year or during the operating cycle, if shorter.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(8)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_DepositsAssetsCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_PrepaidExpenseAndOtherAssetsCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of consideration paid in advance for supplies that provide economic benefits within a future period of one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (g)(7) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 340 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483032/340-10-45-1
Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 340 -SubTopic 10 -Name Accounting Standards Codification -Section 05 -Paragraph 5 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482955/340-10-05-5
+ Details
Name: |
us-gaap_Supplies |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
v3.23.4
X |
- References
+ Details
Name: |
us-gaap_InventoryDisclosureAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_InventoryFinishedGoods |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionGross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_InventoryGross |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
v3.23.4
X |
- DefinitionThe amount of annual interest.
+ References
+ Details
Name: |
ahg_AnnualInterest |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:percentItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of remaining balance.
+ References
+ Details
Name: |
ahg_RemainingBalance |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_ReceivablesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
X |
- References
+ Details
Name: |
ahg_AllowanceForUncollectibleOtherReceivables |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
ahg_LoanReceivablesDetailsScheduleofLoanReceivablesLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionOther receivables – non-current
..
+ References
+ Details
Name: |
ahg_OtherReceivablesNoncurrent |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount due from parties in nontrade transactions, classified as other.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(5)(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_OtherReceivables |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount, before allowance, of receivables classified as other, due within one year or the operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_OtherReceivablesGrossCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.
+ References
+ Details
Name: |
us-gaap_OtherReceivablesNetCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
v3.23.4
X |
- References
+ Details
Name: |
ahg_RightOfUseLeaseAssetsAbstract |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionIndicates (true false) whether practical expedient is elected to use hindsight in determining lease term and in assessing impairment of right-of-use asset.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (j) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479832/842-10-65-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479832/842-10-65-1
+ Details
Name: |
us-gaap_LeasePracticalExpedientUseOfHindsight |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionIndicates (true false) whether practical expedients are elected for not reassessing whether any expired or existing contract is or contains lease, lease classification for expired or existing lease, and initial direct cost for any existing lease.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (j) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479832/842-10-65-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479832/842-10-65-1
+ Details
Name: |
us-gaap_LeasePracticalExpedientsPackage |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionWeighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 53 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479589/842-20-55-53
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (g)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4
+ Details
Name: |
us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:durationItemType |
Balance Type: |
na |
Period Type: |
instant |
|
v3.23.4
Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities - USD ($)
|
Sep. 30, 2023 |
Mar. 31, 2023 |
Schedule of accrued expenses and other current liabilities [Abstract] |
|
|
Accrued payroll and benefits |
$ 817,045
|
$ 588,342
|
Professional fees and other accrued expenses |
715
|
245,340
|
Interest payable |
186,391
|
105,085
|
Accrued expenses and other current liabilities |
$ 1,004,151
|
$ 938,767
|
X |
- References
+ Details
Name: |
ahg_AccruedExpensesandOtherCurrentLiabilitiesDetailsScheduleofAccruedExpensesandOtherCurrentLiabilitiesLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.
+ References
+ Details
Name: |
us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionCarrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_AccruedPayrollTaxesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionCarrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_AccruedProfessionalFeesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionCarrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_InterestPayableCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
v3.23.4
X |
- References
+ Details
Name: |
ahg_ShortTermLoanThirdPartiesDetailsLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe average effective interest rate during the reporting period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1F -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_DebtInstrumentInterestRateDuringPeriod |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:percentItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionPeriod of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
+ References
+ Details
Name: |
us-gaap_DebtInstrumentTerm |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:durationItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionReflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(13)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_ShortTermBorrowings |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- Details
Name: |
srt_CounterpartyNameAxis=ahg_AksoOnlineMeditechCoLtdMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.4
Related Party Balances and Transactions (Details) - USD ($)
|
|
|
|
|
|
6 Months Ended |
|
Aug. 27, 2023 |
Jul. 28, 2022 |
Jul. 27, 2022 |
Jan. 24, 2022 |
Aug. 26, 2021 |
Sep. 30, 2023 |
Mar. 31, 2023 |
Related Party Balances and Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
Loan amount |
|
|
|
$ 35,200,000
|
|
|
|
Loan term |
1 year
|
|
|
|
|
|
|
Balance due to related parties |
|
|
|
|
|
$ 2,000,000
|
$ 2,000,000
|
Principal amount |
|
|
$ 27,513,849
|
|
|
|
|
Unpaid interest |
|
|
$ 358,751
|
|
|
|
|
Repayment of debt |
|
$ 27,872,600
|
|
|
|
|
|
Unpaid principal |
|
|
|
|
|
7,686,151
|
|
Outstanding interest |
|
|
|
|
|
$ 186,391
|
|
Loan [Member] | Webao Ltd [Member] |
|
|
|
|
|
|
|
Related Party Balances and Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
Annual interest rate |
|
|
|
|
0.00%
|
|
|
Webao Ltd [Member] |
|
|
|
|
|
|
|
Related Party Balances and Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
Annual interest rate |
0.00%
|
|
|
2.00%
|
|
|
|
Board of Directors Chairman [Member] |
|
|
|
|
|
|
|
Related Party Balances and Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
Loan term |
|
|
|
|
|
1 year
|
|
Commercial Loan [Member] | Webao Ltd [Member] |
|
|
|
|
|
|
|
Related Party Balances and Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
Loan amount |
|
|
|
|
$ 2,000,000
|
|
|
SOS Limited [Member] |
|
|
|
|
|
|
|
Related Party Balances and Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
Loan term |
|
|
|
|
|
1 year
|
|
X |
- DefinitionDebt instrument accrued interest payment
+ References
+ Details
Name: |
ahg_DebtInstrumentAccruedInterestPayment |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionFace (par) amount of debt instrument at time of issuance.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482900/835-30-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69B -Publisher FASB -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B
Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69C -Publisher FASB -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482949/835-30-55-8
+ Details
Name: |
us-gaap_DebtInstrumentFaceAmount |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionThe average effective interest rate during the reporting period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1F -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_DebtInstrumentInterestRateDuringPeriod |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:percentItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of unpaid principal balance of impaired financing receivables with related allowance for credit losses and without related allowance for credit losses.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a)(4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-15
+ Details
Name: |
us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAverage amount outstanding of interest-earning assets.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1402 -Paragraph (a) -Publisher SEC
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1402 -Paragraph (b) -Subparagraph (1) -Publisher SEC
+ Details
Name: |
us-gaap_InterestEarningAssetsAverageAmountOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of principal of investment owned.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 55 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480493/946-210-55-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-12(Column B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-12B(Column B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 6 -Subparagraph (SX 210.12-14(Column B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6
+ Details
Name: |
us-gaap_InvestmentOwnedBalancePrincipalAmount |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionPeriod between issuance and maturity of long-term debt, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2
+ Details
Name: |
us-gaap_LongTermDebtTerm |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:durationItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionThe cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15
+ Details
Name: |
us-gaap_RepaymentsOfShortTermDebt |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- Details
Name: |
us-gaap_DebtInstrumentAxis=ahg_LoanMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_DebtInstrumentRedemptionPeriodAxis=ahg_WebaoLtdMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_DebtInstrumentAxis=ahg_WebaoLtdMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.4
X |
- References
+ Details
Name: |
us-gaap_CompensationAndRetirementDisclosureAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cost for defined contribution plan.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 70 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480794/715-70-50-1
+ Details
Name: |
us-gaap_DefinedContributionPlanCostRecognized |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
v3.23.4
X |
- DefinitionAmount of other tax payable.
+ References
+ Details
Name: |
ahg_OtherTaxesPayable |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionCarrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19,20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_TaxesPayableCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_TaxesPayableCurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
X |
- Details
Name: |
srt_StatementGeographicalAxis=country_US |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_StatementGeographicalAxis=currency_CNY |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
dei_LegalEntityAxis=ahg_WeHealthMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
dei_LegalEntityAxis=ahg_AksoRemoteMedicalMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
dei_LegalEntityAxis=ahg_AksoOnlineMediTechMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.4
Earnings (Loss) Per Share (“EPS” or “LPS”) (Details) - Schedule of Outstanding Shares for Basic and Diluted Net Earnings Per Share - USD ($)
|
6 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Numerator: |
|
|
Net (loss) income attributable to Akso Health Group’s shareholders (in Dollars) |
$ (3,457,657)
|
$ 810,338
|
Denominator: |
|
|
Weighted average number of ordinary shares outstanding-basic |
68,598,050
|
68,598,050
|
Weighted average number of dilutive potential ordinary shares from share options |
|
|
Weighted average number of ordinary shares outstanding-diluted |
68,598,050
|
68,598,050
|
Basic (loss) earnings per common share (in Dollars per share) |
$ (0.05)
|
$ 0.01
|
Diluted (loss) earnings per common share (in Dollars per share) |
$ (0.05)
|
$ 0.01
|
X |
- References
+ Details
Name: |
ahg_DenominatorAbstract |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
ahg_NumeratorAbstract |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (e)(4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(27)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 16: http://www.xbrl.org/2003/role/exampleRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 52 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
+ Details
Name: |
us-gaap_EarningsPerShareBasic |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (e)(4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(27)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 15: http://www.xbrl.org/2003/role/exampleRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 52 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
+ Details
Name: |
us-gaap_EarningsPerShareDiluted |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 13: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(1)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 32: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
+ Details
Name: |
us-gaap_NetIncomeLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
+ Details
Name: |
us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-16
+ Details
Name: |
us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionNumber of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10
+ Details
Name: |
us-gaap_WeightedAverageNumberOfSharesOutstandingBasic |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.4
Shareholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands |
|
|
6 Months Ended |
|
|
|
Sep. 17, 2021 |
Aug. 09, 2021 |
Sep. 30, 2023 |
Mar. 31, 2023 |
Sep. 30, 2022 |
Mar. 31, 2022 |
Shareholders' Equity (Details) [Line Items] |
|
|
|
|
|
|
Ordinary shares, shares authorized |
|
|
500,000,000
|
500,000,000
|
|
|
Ordinary shares, par value (in Dollars per share) |
|
|
$ 0.0001
|
$ 0.0001
|
|
|
Ordinary shares, shares outstanding |
|
|
68,598,050
|
68,598,050
|
68,598,050
|
68,598,050
|
Reverse ADS split ratio |
|
|
The change in the ADS ratio has the same effect as a one-for-three reverse
ADS split.
|
|
|
|
Exercise price of warrants (in Dollars per share) |
|
$ 3
|
|
|
|
|
Net proceeds (in Dollars) |
$ 10,000
|
|
|
|
|
|
Initial exercise price (in Dollars per share) |
|
|
$ 3
|
|
|
|
Term of warrants |
|
|
5 years
|
|
|
|
Number of shares to purchase warrants |
|
|
6,340,000
|
|
|
|
Weighted average exercise price of warrants (in Dollars per share) |
|
|
$ 3
|
|
|
|
Remaining contractual life of warrants |
|
|
3 years
|
|
|
|
Private Placement [Member] |
|
|
|
|
|
|
Shareholders' Equity (Details) [Line Items] |
|
|
|
|
|
|
Ordinary shares, par value (in Dollars per share) |
|
$ 1.58
|
|
|
|
|
Number of units issued |
|
6,340,000
|
|
|
|
|
Number of shares in a unit |
|
3
|
|
|
|
|
Aggregate purchase price (in Dollars) |
|
$ 10,020
|
|
|
|
|
Warrrant [Member] |
|
|
|
|
|
|
Shareholders' Equity (Details) [Line Items] |
|
|
|
|
|
|
Number of shares to purchase warrants |
|
|
19,020,000
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
Shareholders' Equity (Details) [Line Items] |
|
|
|
|
|
|
Ordinary shares, par value (in Dollars per share) |
|
|
$ 0.0001
|
|
|
|
Warrant [Member] | Private Placement [Member] |
|
|
|
|
|
|
Shareholders' Equity (Details) [Line Items] |
|
|
|
|
|
|
Number of shares in a unit |
|
3
|
|
|
|
|
Warrant [Member] | Common Stock [Member] |
|
|
|
|
|
|
Shareholders' Equity (Details) [Line Items] |
|
|
|
|
|
|
Ordinary shares, par value (in Dollars per share) |
|
$ 0.0001
|
|
|
|
|
X |
- DefinitionAmount of aggregate purchase price.
+ References
+ Details
Name: |
ahg_AggregatePurchasePrice |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionRepresents the number of shares in a unit.
+ References
+ Details
Name: |
ahg_NumberOfSharesInUnit |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
ahg_ShareholdersEquityDetailsLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionRepresents the remaining contractual term of warrants.
+ References
+ Details
Name: |
ahg_WarrantsWeightedAverageContractualTerm |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:durationItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionRepresents the weighted average exercise price of warrants.
+ References
+ Details
Name: |
ahg_WarrantsWeightedAverageExercisePrice |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionExercise price per share or per unit of warrants or rights outstanding.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3
+ Details
Name: |
us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionNumber of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3
+ Details
Name: |
us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionFace amount or stated value per share of common stock.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockParOrStatedValuePerShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionThe maximum number of common shares permitted to be issued by an entity's charter and bylaws.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(16)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesAuthorized |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(16)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionThe cash inflow associated with the amount received from entity's raising of capital via private rather than public placement.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 14 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14
+ Details
Name: |
us-gaap_ProceedsFromIssuanceOfPrivatePlacement |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionNumber of new stock issued during the period.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(i)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodSharesNewIssues |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDescription of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 4.C) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-4
+ Details
Name: |
us-gaap_StockholdersEquityReverseStockSplit |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionPer share decrease in exercise price of warrant. Excludes change due to standard antidilution provision.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3
+ Details
Name: |
us-gaap_WarrantExercisePriceDecrease |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionPeriod between issuance and expiration of outstanding warrant and right embodying unconditional obligation requiring redemption by transferring asset at specified or determinable date or upon event certain to occur, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2
+ Details
Name: |
us-gaap_WarrantsAndRightsOutstandingTerm |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:durationItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- Details
Name: |
us-gaap_SubsidiarySaleOfStockAxis=us-gaap_PrivatePlacementMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_SubsidiarySaleOfStockAxis=us-gaap_NoteWarrantMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.4
Shareholders' Equity (Details) - Schedule of Warrants Outstanding and Exercisable
|
6 Months Ended |
Sep. 30, 2023
USD ($)
$ / shares
shares
|
Schedule of Warrants Outstanding and Exercisable [Abstract] |
|
Warrants, beginning balance | shares |
6,340,000
|
Weighted Average Exercise Price Outstanding, beginning balance | $ / shares |
$ 3
|
Aggregate Intrinsic Value, beginning balance | $ |
|
Warrants, ending balance | shares |
6,340,000
|
Weighted Average Exercise Price Outstanding, ending balance | $ / shares |
$ 3
|
Aggregate Intrinsic Value, ending balance | $ |
|
Warrants exercisable, warrants | shares |
6,340,000
|
Weighted Average Exercise Price, exercisable | $ / shares |
$ 3
|
Aggregate Intrinsic Value, exercisable | $ |
|
Warrants, Issued | shares |
|
Aggregate Intrinsic Value, Issued | $ |
|
Warrants, Exercised | shares |
|
Weighted Average Exercise Price, Exercised | $ / shares |
|
Aggregate Intrinsic Value, Exercised | $ |
|
Warrants, Expired | shares |
|
Weighted Average Exercise Price, Expired | $ / shares |
|
Aggregate Intrinsic Value, Expired | $ |
|
X |
- DefinitionAggregate Intrinsic Value, Exercised
+ References
+ Details
Name: |
ahg_AggregateIntrinsicValueExercised |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAggregate Intrinsic Value, Expired
+ References
+ Details
Name: |
ahg_AggregateIntrinsicValueExpired |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAggregate Intrinsic Value, Issued
+ References
+ Details
Name: |
ahg_AggregateIntrinsicValueIssued |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAggregate Intrinsic Value, Ending Balance.
+ References
+ Details
Name: |
ahg_AggregateIntrinsicValuesEndingBalance |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
ahg_ScheduleOfWarrantsOutstandingAndExercisableAbstract |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionWarrants exercisable, warrant.
+ References
+ Details
Name: |
ahg_WarrantsExercisableWarrant |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
ahg_WarrantsExercised |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
ahg_WarrantsExpired |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
ahg_WarrantsIssued |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionWarrants weighted average exercise price exercised.
+ References
+ Details
Name: |
ahg_WarrantsWeightedAverageExercisePriceExercised |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionWarrants weighted average exercise price expired.
+ References
+ Details
Name: |
ahg_WarrantsWeightedAverageExercisePriceExpired |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
ahg_WeightedAverageExercisePriceOutstandings |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionWeighted average exercise prices, exercisable.
+ References
+ Details
Name: |
ahg_WeightedAverageExercisePricesExercisable |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionNumber of warrants or rights outstanding.
+ References
+ Details
Name: |
us-gaap_ClassOfWarrantOrRightOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionAmount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
+ Details
Name: |
us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
v3.23.4
X |
- References
+ Details
Name: |
ahg_TreasuryStockDetailsLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of stock repurchase plan authorized.
+ References
+ Details
Name: |
us-gaap_StockRepurchaseProgramAuthorizedAmount1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionPeriod which shares may be purchased under a stock repurchase plan authorized by an entity's Board of Directors, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
+ References
+ Details
Name: |
us-gaap_StockRepurchaseProgramPeriodInForce1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:durationItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionNumber of shares that have been repurchased during the period and are being held in treasury.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_TreasuryStockSharesAcquired |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionEquity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481549/505-30-45-1
+ Details
Name: |
us-gaap_TreasuryStockValueAcquiredCostMethod |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- Details
Name: |
us-gaap_StatementClassOfStockAxis=ahg_AmericanDepositorySharesMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.4
Restricted Net Assets (Details) - USD ($)
|
6 Months Ended |
|
Sep. 30, 2023 |
Mar. 31, 2023 |
Restricted Net Assets [Abstract] |
|
|
Restricted net assets |
$ 89,500,000
|
$ 89,500,000
|
Annual basis, percentage |
10.00%
|
|
Registered capital, percentage |
50.00%
|
|
Statutory reserve |
$ 485,211
|
$ 485,211
|
X |
- DefinitionRepresents the minimum percentage of net income from subsidiaries required to be appropriated towards the statutory reserve fund for entities incorporated in the People's Republic of China until the reserve balance reaches 50 percent of registered capital.
+ References
+ Details
Name: |
ahg_RequiredPercentageOfNetIncomeAllocatedToStatutorySurplusReserves |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:percentItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionReserve reaches of its registered capital.
+ References
+ Details
Name: |
ahg_ReserveReachesOfItsRegisteredCapital |
Namespace Prefix: |
ahg_ |
Data Type: |
dtr:percentItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
ahg_RestrictedNetAssetsDetailsLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of restricted net assets of consolidated and unconsolidated subsidiaries as of the end of the most recently completed fiscal year.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(e)(3)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
+ Details
Name: |
us-gaap_AmountOfRestrictedNetAssetsForConsolidatedAndUnconsolidatedSubsidiaries |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
v3.23.4
Subsequent Events (Details) - USD ($)
|
Nov. 16, 2023 |
Oct. 02, 2023 |
Sep. 30, 2023 |
Mar. 31, 2023 |
Subsequent Events (Details) [Line Items] |
|
|
|
|
Ordinary shares, par value |
|
|
$ 0.0001
|
$ 0.0001
|
Subsequent Event [Member] |
|
|
|
|
Subsequent Events (Details) [Line Items] |
|
|
|
|
Ordinary shares, par value |
|
$ 0.0001
|
|
|
Aggregate purchase price |
|
$ 14,000,000
|
|
|
Excess stock shares |
|
35,739,270
|
|
|
Number of ordinary share |
|
1
|
|
|
Number of shares |
|
1
|
|
|
Warrant shares |
|
$ 1.17
|
|
|
Exercise price of warrant |
|
$ 0.391
|
|
|
Warrant [Member] | Subsequent Event [Member] |
|
|
|
|
Subsequent Events (Details) [Line Items] |
|
|
|
|
Aggregate purchase price |
|
$ 14,000,000
|
|
|
Forecast [Member] |
|
|
|
|
Subsequent Events (Details) [Line Items] |
|
|
|
|
Aggregate shares |
53,608,910
|
|
|
|
Ordinary shares, par value |
$ 0.0001
|
|
|
|
Initial exercise price |
$ 0.52875
|
|
|
|
Aggregate purchase price |
$ 1.59
|
|
|
|
Aggregate value |
22,600,000
|
|
|
|
Forecast [Member] | Warrant [Member] |
|
|
|
|
Subsequent Events (Details) [Line Items] |
|
|
|
|
Aggregate purchase price |
0.423
|
|
|
|
Akso Health Group [Member] | Subsequent Event [Member] |
|
|
|
|
Subsequent Events (Details) [Line Items] |
|
|
|
|
Warrant shares |
|
$ 0.48875
|
|
|
Exercise price of warrant |
|
$ 1.47
|
|
|
Akso Health Group [Member] | Forecast [Member] |
|
|
|
|
Subsequent Events (Details) [Line Items] |
|
|
|
|
Aggregate purchase price |
22,680,000
|
|
|
|
Akso Health Group [Member] | Forecast [Member] | Warrant [Member] |
|
|
|
|
Subsequent Events (Details) [Line Items] |
|
|
|
|
Aggregate purchase price |
$ 1.27
|
|
|
|
X |
- DefinitionAmount of aggregate purchase price.
+ References
+ Details
Name: |
ahg_AggregatePurchasePrice |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionRepresents the number of shares in a unit.
+ References
+ Details
Name: |
ahg_NumberOfSharesInUnit |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
ahg_SubsequentEventsDetailsLineItems |
Namespace Prefix: |
ahg_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionFace amount or stated value per share of common stock.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockParOrStatedValuePerShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionNumber of excess stock shares of an entity that have been sold or granted to shareholders.
+ References
+ Details
Name: |
us-gaap_ExcessStockSharesIssued |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionThe cash inflow associated with the amount received from holders exercising their stock warrants.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 14 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14
+ Details
Name: |
us-gaap_ProceedsFromWarrantExercises |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionPrice of a single share of a number of saleable stocks of a company.
+ References
+ Details
Name: |
us-gaap_SharePrice |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionNumber of new stock issued during the period.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(i)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodSharesNewIssues |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionPer share increase in exercise price of option. Excludes change due to standard antidilution provision and option granted under share-based payment arrangement.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3
+ Details
Name: |
us-gaap_StockOptionExercisePriceIncrease |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionPer share increase in exercise price of warrant. Excludes change due to standard antidilution provision.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3
+ Details
Name: |
us-gaap_WarrantExercisePriceIncrease |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- Details
Name: |
us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_StatementScenarioAxis=srt_ScenarioForecastMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
Akso Health (NASDAQ:AHG)
Historical Stock Chart
Von Okt 2024 bis Nov 2024
Akso Health (NASDAQ:AHG)
Historical Stock Chart
Von Nov 2023 bis Nov 2024