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 | | | $ | - | | 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 | | | $ | - | |
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