v3.25.2
Income Tax Expenses
12 Months Ended
Mar. 31, 2025
Income Tax Expenses [Abstract]  
INCOME TAX EXPENSES
25 INCOME TAX EXPENSES

 

   March 31,
2023
   March 31,
2024
  

 

March 31,
2025

 
   USD’000   USD’000   USD’000 
                
Current tax expense based on profit for the financial year   885    705    800 

 

Tax expense is calculated at the rate prevailing in the respective jurisdictions of the Company’s operations.

 

The numerical reconciliations between the tax expense and the product of accounting profit multiplied by the applicable tax rates of the Company are as follows:

 

   March 31,
2023
   March 31,
2024
   March 31,
2025
 
   USD’000   USD’000   USD’000 
             
Profit before income taxes   5,244    3,989    3,619 
Tax at statutory tax rate               
Tax effects in respect of :               
- Non-deductible expenses   879    671    733 
Others   6    34    67 
    885    705    800