LEASE

12 Months Ended

Mar. 31, 2026

NOTE 10. LEASE

The Company leases office space in Hong Kong under a non-cancelable operating lease agreement executed on June 26, 2023, with a term ending August 15, 2025. This lease has been extended to end on August 17, 2027.

In April 2024, the Company entered two additional non-cancelable operating lease agreements for office spaces located in Rolling Hills Estates, California. The first lease commenced on April 10, 2024, and expired on November 30, 2025. The Company has renewed the lease agreement with leasing period from December 1, 2025 to December 31, 2026. The second lease began on April 22, 2024, and was terminated on April 30, 2025. This has been extended to October 30, 2026. In November 2024, the Company entered another lease for office space in Rolling Hills Estates, which commenced on November 11, 2024, and will expire on December 31, 2025 and this lease has been extended to December 31, 2026.

On December 26, 2025, the Company entered an operating lease agreement for its office in Guangzhou, PRC. The lease will be expired on December 25, 2026.

The balances for the operating leases where the Company is the lessee are presented within the balance sheets as follows:

SCHEDULE OF OPERATING LEASES

	As of March 31, 2026			As of March 31, 2025
Operating leases:
Operating lease right-of-use assets	$	635,622		$	37,999

Operating lease liabilities, current	$	164,391		$	38,109
Operating lease liabilities, noncurrent		454,404			-
Total operating lease liabilities	$	618,795		$	38,109

Weighted average remaining lease term (in years)		4.52			0.43
Weighted average discount rate (%)		3.63	%		3.63	%

The components of lease expenses for the years ended March 31, 2026 and 2025 were as follows:

SCHEDULE OF LEASES EXPENSES

	2026			2025
	For the years ended March 31,
	2026			2025
Operating lease cost	$	110,324		$	73,351
Cost of other leases with period less than one year and variable lease costs		3,906			6,664

Total lease expenses	$	114,230		$	80,015

Weighted average discount rate (%)		3.63	%		3.63	%

Supplemental cash flow information related to leases for the years ended March 31, 2026 and 2025 were as follows:

Cash paid for amounts included in the measurement of lease liabilities:	2026		2025
	For the years ended March 31,
Cash paid for amounts included in the measurement of lease liabilities:	2026		2025
Operating cash flows from operating leases	$	114,230	$	80,015
Supplemental noncash information:
Right-of-use assets obtained in exchange for lease obligation:	$	662,368	$	82,402

As of March 31, 2026, the maturities of operating lease liabilities (excluding short-term lease) are as follows:

As of March 31,	Operating Lease
2027	$	183,904
2028		126,973
2029		117,382
2030		117,382
2031		127,163
Total lease payments		672,804
Less: Imputed interest		(54,009	)
Present value of lease liabilities	$	618,795
Less: current portion		(164,391	)
Lease obligations, noncurrent		454,404

As of March 31, 2025, the maturities of operating lease liabilities (excluding short-term lease) are as follows:

As of March 31,	Operating Lease
2026	$	38,566
Total lease payments		38,566
Less: Imputed interest		(457	)
Present value of lease liabilities	$	38,109
Less: current portion		(38,109	)
Lease obligations, noncurrent	$	-