16. COMMITMENTS AND CONTINGENCIES

 

Leases

 

The Company leased offices in various cities in the PRC, under operating leases expiring on various dates through 2023. Rent expense for the years ended March 31, 2019 and 2018 was approximately $94,986 and $97,634, respectively.

 

Future minimum lease payments for leases with initial or remaining non-cancelable lease terms in excess of one year are as follows:

 

Within one year   $ 297,798  
Between one and five years     267,494  
    $ 565,292  

Historical Timeline

Fiscal YearFiled
2019Jul 1, 2019Showing above
2018Jul 16, 2018
2016Jun 1, 2016

About Commitments Disclosures

Commitments and contingencies disclosures catalog a company's off-balance-sheet obligations and legal exposures — purchase commitments, guarantee arrangements, pending litigation, and regulatory proceedings. These items represent potential future cash outflows that may not appear as liabilities on the balance sheet until they become probable and estimable.

Key signals: litigation reserves and disclosed loss ranges quantify management's estimate of legal exposure, but unquantified "reasonably possible" losses often represent the larger risk. Watch for changes in language around pending cases — shifts from "remote" to "reasonably possible" or increases in estimated loss ranges signal deteriorating outcomes. Unconditional purchase obligations and take-or-pay contracts create fixed cost structures that reduce operational flexibility. Guarantee arrangements for subsidiaries or joint ventures can create cascading obligations. Compare the total commitment schedule against projected free cash flow to assess whether the company can meet its obligations without additional financing.