v3.26.1
Earnings Per Share
 12 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
Earnings Per Share

8. Earnings Per Share

 

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

 

   March 31,
2026		   March 31,
2025		 
   US$   US$ 
Numerator:        
Net income attributable to ordinary shareholders – basic and diluted   7,533,321    4,823,338 
           
Denominator:          
Weighted average number of ordinary shares outstanding – basic and diluted   8,608,245    8,577,583 
Earnings per share attributable to ordinary shareholders – basic and diluted   0.88    0.56 

 

Basic earnings per share is computed using the weighted average number of ordinary 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 period. No securities were anti-dilutive for diluted earnings per share for the periods presented.