| Regulatory Requirements |
14. Regulatory Requirements The following table illustrates the minimum regulatory capital as established by the Hong Kong Securities and Futures Commission that the Company’s subsidiaries were required to maintain as of March 31, 2026 and 2025, and the actual amounts of capital that were maintained. Capital requirements as of March 31, 2026 | | | Minimum
Regulatory
Capital
Requirements | | | Capital
Levels
Maintained | | | Excess Net
Capital | | | Percent of
Requirement
Maintained | | | Zhong Yang Securities Limited | | $ | 382,653 | | | $ | 7,985,332 | | | $ | 7,602,679 | | | | 2,087 | % | | Zhong Yang Capital Limited | | | 382,653 | | | | 698,087 | | | $ | 315,434 | | | | 182 | % | | Total | | $ | 765,306 | | | $ | 8,683,419 | | | $ | 7,918,113 | | | | 1,135 | % | Capital requirements as of March 31, 2025 | | | Minimum
Regulatory
Capital
Requirements | | | Capital
Levels
Maintained | | | Excess Net
Capital | | | Percent of
Requirement
Maintained | | | Zhong Yang Securities Limited | | $ | 385,609 | | | $ | 7,319,000 | | | $ | 6,933,391 | | | | 1898 | % | | Zhong Yang Capital Limited | | | 385,609 | | | | 684,500 | | | $ | 298,891 | | | | 178 | % | | Total | | $ | 771,218 | | | $ | 8,003,500 | | | $ | 7,232,282 | | | | 1038 | % |
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