v3.26.1
Earnings Per Share
6 Months Ended
Sep. 30, 2025
Earnings Per Share [Abstract]  
Earnings per share

12. Earnings per share

 

Basic and diluted net earnings per share for each of the periods presented are calculated as follows:

 

Basic earnings per share is computed using the weighted average shares outstanding during the period.

 

Diluted earnings per share is computed using the weighted average number of ordinary shares and dilutive ordinary share equivalents outstanding during the year.

 

   For the six months ended September 30, 
   2025   2024 
   (unaudited)   (unaudited) 
Numerator        
Net income-basic and diluted   146,780    743,740 
           
Denominator          
Weighted average number of ordinary shares outstanding – basic and diluted   13,272,131    12,500,000 
           
Earning per share – basic and diluted   0.01    0.06