v3.25.2
Income Taxes - Schedule of Statutory Rates (Details) - USD ($)
12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Mar. 31, 2023
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Amount [Abstract]      
Profit before income taxes $ 906,772 $ 1,080,646 $ 996,195
Hong Kong Profits Tax rate 16.50% 16.50% 16.50%
Income taxes computed at Hong Kong Profits Tax rate $ 149,617 $ 178,307 $ 164,372
Reconciling items:      
Tax allowance at the statutory tax rates [1] 48,709
Tax effect of income that is not taxable [2] (4,493) (2,753) (63,702)
Tax effect of expenses that are not deductible [3] 7,763 5,866 22,988
Temporary difference (903) (9,220) 14,791
Statutory tax deduction [4] (193) (383) (765)
Effect of two-tier tax rate (21,175) (21,083) (21,043)
Income tax expense $ 179,325 $ 150,734 $ 116,641
[1] It represents tax allowance at the statutory tax rates for companies incorporated in Cayman Islands and British Virgin Islands.
[2] Income that is not taxable mainly consisted of the government subsidies, bank interest income and change in cash value of life insurance policy, which are non-taxable under Hong Kong income tax law.
[3] Expenses that are not deductible mainly consisted of interest on bank overdraft, stamp duty and equity in net losses of affiliates, which are non-deductible under Hong Kong income tax law.
[4] It represents a reduction granted by the Hong Kong SAR Government of 100% of the tax payable subject to a maximum reduction of HK$1,500 and HK$3,000 for each business during the years ended March 31, 2025 and 2024, respectively.