v3.26.1
Income Taxes - Schedule of Statutory Income Tax Rates (Details) - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Schedule of Statutory Income Tax Rates [Abstract]    
Income tax benefits at applicable statutory rate $ 194,258 $ 960,836
Income (loss) not subject to tax [1] 49,962 (712,770)
Income tax of other jurisdictions [2] 18,043 29,142
Non-deductible expenses 13,023
Nontaxable offshore profit (41,821)
Benefit on tax concession [3] 1,153 192
Changes in valuation allowance (232,837) (423,504)
Income tax benefits (expense) $ 1,781 $ (146,104)
[1] The Company also has entities domiciled in the British Virgin Islands, but such entities are not subject to income or capital gains taxes.
[2] Top Fin and Top AM were established in Singapore, which are subject to income tax rate of 17%, and Top 500 was established in Australia, which is subject to income rate of 25%.
[3] The provision for Hong Kong Profits Tax for 2026 is calculated at 16.5% (2025: 16.5%) of the estimated assessable profits for the year, taking into account a reduction granted by the Hong Kong SAR Government of 100% of the tax payable for the year of assessment 2025-26 subject to a maximum reduction of HK$3,000 for each business (2025: a maximum reduction of HK$1,500 was granted for the year of assessment 2024-25 and was taken into account in calculating the provision for 2025).