v3.26.1
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended 12 Months Ended
Dec. 31, 2025
Mar. 31, 2025
Accounting Policies [Abstract]    
SCHEDULE OF FOREIGN CURRENCY TRANSLATIONS

The following table outlines the currency exchange rates that were used in preparing the unaudited condensed consolidated financial statements:

 

 

 

For the

nine-month ended

December 31, 2025

 

For the

nine-month ended

December 31, 2024

Average rate

 

US$1=HK$7.80

 

US$1=HK$7.80

 

 

 

December 31, 2025

 

March 31, 2025

Spot rate

 

US$1=HK$7.78

 

US$1=HK$7.78

The following table outlines the currency exchange rates that were used in preparing the consolidated financial statements:

 

      March 31, 2025      March 31, 2024    March 31, 2023 
Year-end spot rate     US$1=HK$7.78      US$1=HK$7.82    US$1=HK$7.85 
Average rate     US$1=HK$7.79      US$1=HK$7.82    US$1=HK$7.84 
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES

 

 

 

Useful Life

Equipment

 

5-10 years

Hardware

 

5-10 years

 

 

Useful Life

Equipment

 

5-10 years

Hardware

 

5-10 years

SCHEDULE OF KEY REVENUE STREAMS

The Company’s key revenues streams are as below:

 

   2025   2024 
   For the Nine months ended December 31, 
   2025   2024 
Project Income          
Design and fit-out   546,571    84,193 
Others   106,794    119,691 
Total  $653,365   $203,884 

The Company’s key revenues streams are as below:

 

                
   For the years ended March 31,  
   2025   2024   2023 
Project Income                      
Design and fit-out   80,464      427,182      953,553 
Application   39,883      44,873      49,191 
Project Management   64,684      58,551      39,854 
Design-only   16,976      -      56,627 
Total  $202,007   $530,606   $1,099,225