v3.26.1
Related Party Transaction and Balance
 12 Months Ended
Mar. 31, 2026
Related Party Transaction and Balance [Abstract]  
Related Party Transaction and Balance

13. Related Party Transaction and Balance

 

a. Nature of relationships with related parties

 

Name   Relationship with the Company
Ms. Junli Yang   The Chairwoman of the Board.
Mr. Huaixi Yang   Immediate family member of Ms. Junli Yang
Mr. Yuen Ka Fai   Chief Executive Officer of the Company
Ms. Yung Yung Lo   Chief Financial Officer of the Company
Ms. Tam Hoi Ling, Jennifer   Chief Operating Officer of the Company
Ever Victory Limited   Wholly owned by Mr. Yuen Ka Fai, the Chief Executive Officer of the Company.
Zhong Yang Holdings Limited   Controlled by Mr. Huaixi Yang

 

b. Related parties transactions 

 

        For the years ended
March 31,		  
    Nature   2026     2025  
Mr. Huaixi Yang   Gross commission income   $ 33,032     $ 10,204  
Mr. Huaixi Yang   Handling income   $ 38     $ 13,128  
Mr. Huaixi Yang   Interest income   $ 27,362     $ 169,549  
Ms. Junli Yang   Gross commission income   $ 30     $ -  
Ms. Tam Hoi Ling, Jennifer   Gross commission income   $ 15     $ -  

 

On July 24, 2025, the Company, through ZYNL, closed an acquisition of 100% equity interest in ZYFSL for cash consideration of HK$500,000 (approximately $63,750). Zhong Yang Holdings Limited, the Seller of ZYFSL, is a company incorporated under the laws of Hong Kong, of which Mr. Huaixi Yang and Ms. Yung Yung Lo hold 71.50% and 8.30% equity interest, respectively.

 

c. Balance with related parties

 

    Nature   March 31,
2026		     March 31,
2025		  
Mr. Huaixi Yang  

Due from related parties

   $ 155,639     $ -  
Ever Victory Limited   Due from related parties   $ 76,926     $ -  
Mr. Huaixi Yang   Payable due to customers – a related party   $ 6,359     $ 880,336  
Ms. Junli Yang   Payable due to customers – a related party   $ 2,158     $ -  
Ms. Tam Hoi Ling, Jennifer   Payable due to customers – a related party   $ 53     $ -  

 

As of March 31, 2026, the balance due from Mr. Huaixi Yang represented loans made to the related party as part of our loan business. The balance will be repaid upon maturity date. As of March 31, 2026, the balance due from Ever Victory Limited represented advances made to the related party to support its operations. The loan was interest-free and repayable on demand.