v3.26.1
ORGANIZATION AND DESCRIPTION OF BUSINESS (Tables)
6 Months Ended
Sep. 30, 2025
ORGANIZATION AND DESCRIPTION OF BUSINESS [Abstract]  
Subsidiaries Information
As of September 30, 2025, the Company’s operating subsidiaries are as follows:

Entity
Date of
Incorporation
Place of
Incorporation
% of
Ownership
Major business
activities
Waton Securities
International Limited (“WSI”)
April 28, 1989
Hong Kong
100%
Broker services and software licensing and related support services
Waton Technology
International Limited (“WTI”)
February 24, 2023
Hong Kong
100%
Software licensing and related support services
Waton Sponsor Limited
September 7, 2023
British Virgin Islands(“BVI”)
100%
Sponsor of a special purpose acquisition company
Love & Health Limited*
October 3, 2023
Cayman Islands
100%
Special Purpose Acquisition Company
Descart Limited
February 23, 2024
United States
100%
General holding

*
As of September 30, 2025, Love & Health Limited has not completed its initial public offering with Nasdaq.